Asta Funding (ASFI) 10-Q 26 May 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Mar. 31, 2017	May 22, 2017
Document Information [Line Items]
Entity Registrant Name	ASTA FUNDING INC
Entity Central Index Key	1,001,258
Trading Symbol	asfi
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		6,562,215
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
ASSETS
Cash and cash equivalents	$ 10,521,000	$ 18,526,000
Restricted cash	10,064,000
Available for sale investments (at fair value)	5,397,000	56,764,000
Consumer receivables acquired for liquidation (at net realizable value)	11,651,000	13,671,000
Structured settlements (at fair value)	90,370,000	85,708,000
Investment in personal injury claims	47,888,000	48,289,000
Other investments, net		3,590,000
Due from third party collection agencies and attorneys	1,044,000	1,005,000
Prepaid and income taxes receivable	7,609,000	880,000
Furniture and equipment, net	199,000	243,000
Deferred income taxes	17,556,000	15,530,000
Goodwill	2,770,000	2,770,000
Other assets	6,327,000	8,423,000
Total assets	211,396,000	255,399,000
LIABILITIES
Line of credit	9,600,000
Other debt – CBC (including non-recourse notes payable of $55.5 million at March 31, 2017 and $57.3 million at September 30, 2016)	74,183,000	67,435,000
Other liabilities	8,462,000	5,974,000
Income taxes payable		252,000
Total liabilities	92,245,000	73,661,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Preferred stock, $.01 par value; authorized 5,000,000 shares; issued and outstanding — none
Common stock, $.01 par value, authorized 30,000,000 shares; issued 13,336,508 at March 31, 2017 and at September 30, 2016; and outstanding 6,562,215 at March 31, 2017 and 11,876,224 at September 30, 2016	133,000	133,000
Additional paid-in capital	67,034,000	67,026,000
Retained earnings	120,837,000	128,063,000
Accumulated other comprehensive income (loss)	(726,000)	86,000
Treasury stock (at cost) 6,774,293 shares at March 31, 2017 and 1,460,284 shares at September 30, 2016	(67,128,000)	(12,925,000)
Non-controlling interest	(999,000)	(645,000)
Total stockholders’ equity	119,151,000	181,738,000
Total liabilities and stockholders’ equity	$ 211,396,000	$ 255,399,000

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Notes Payable, Noncurrent	$ 55,500,000	$ 57,300,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, issued (in shares)	13,336,508	13,336,508
Common stock, outstanding (in shares)	6,562,215	11,876,224
Treasury stock, shares (in shares)	6,774,293	1,460,284

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Revenues:
Finance income, net	$ 4,018,000	$ 4,914,000	$ 8,019,000	$ 10,056,000
Personal injury claims income	2,146,000	1,846,000	4,448,000	4,931,000
Unrealized (loss) gain on structured settlements	(1,338,000)	1,637,000	(2,293,000)	3,164,000
Interest income on structured settlements	1,941,000	1,301,000	3,842,000	2,708,000
Disability fee income	1,502,000	872,000	2,856,000	1,531,000
Total revenues	8,269,000	10,570,000	16,872,000	22,390,000
Other income (loss) - includes ($948,000) and $0 during the three month periods ended March 31, 2017 and 2016, and ($993,000) and ($31,000) during the six month periods ended March 31, 2017 and 2016, respectively, of accumulated other comprehensive loss reclassification for securities sold	(688,000)	378,000	(129,000)	893,000
	7,581,000	10,948,000	16,743,000	23,283,000
Expenses:
General and administrative	15,995,000	13,209,000	26,978,000	21,448,000
Interest	982,000	788,000	1,916,000	1,516,000
Impairment of consumer receivables acquired for liquidation		124,000		124,000
	16,977,000	14,121,000	28,894,000	23,088,000
(Loss) income before income tax	(9,396,000)	(3,173,000)	(12,151,000)	195,000
Income tax (benefit)/expense - includes tax expense of $379,000 and $0 during the three month periods ended March 31, 2017 and 2016 and $397,000 and $11,000 during the six month periods ended March 31, 2017 and 2016, respectively, of accumulated other comprehensive income reclassifications for unrealized net gains / (losses) on available for sale securities	(3,818,000)	(1,425,000)	(4,937,000)	(392,000)
Net (loss) income	(5,578,000)	(1,748,000)	(7,214,000)	587,000
Less: net (loss) income attributable to non-controlling interests	(9,000)	83,000	12,000	612,000
Net loss attributable to Asta Funding, Inc.	$ (5,569,000)	$ (1,831,000)	$ (7,226,000)	$ (25,000)
Net loss per share attributable to Asta Funding, Inc.:
Basic (in dollars per share)	$ (0.57)	$ (0.15)	$ (0.67)	$ 0
Diluted (in dollars per share)	$ (0.57)	$ (0.15)	$ (0.67)	$ 0
Weighted average number of common shares outstanding:
Basic (in shares)	9,691,576	12,076,120	10,795,903	12,115,987
Diluted (in shares)	9,691,576	12,076,120	10,795,903	12,115,987

Consolidated Statements of Ope5

Consolidated Statements of Operations (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Reclassification for unrealized net gain (loss) on available for sale securities	$ (948,000)	$ 0	$ (993,000)	$ (31,000)
Income tax (benefit) expense	$ 379,000	$ 0	$ 397,000	$ 11,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Comprehensive income (loss) is as follows:
Net (loss) income	$ (5,578,000)	$ (1,748,000)	$ (7,214,000)	$ 587,000
Net unrealized securities gain (loss), net of tax (expense)/benefit of ($680,000) and ($94,000) during the three month periods ended March 31, 2017 and 2016, respectively, and $23,000 and ($283,000) during the six month periods ended March 31, 2017 and 2016, respectively.	1,204,000	167,000	(35,000)	503,000
Reclassification adjustments for securities sold, net of tax benefit of $379,000 and $0 during the three month periods ended March 31, 2017 and 2016, and $397,000 and $11,000 during the six month periods ended March 31, 2017 and 2016, respectively.	(569,000)		(596,000)	(20,000)
Foreign currency translation, net of tax (expense)/benefit of ($125,000) and $148,000 during the three month periods ended March 31, 2017 and 2016, respectively, and $121,000 and $557,000 during the six month periods ended March 31, 2017 and 2016, respectively.	188,000	254,000	(181,000)	496,000
Other comprehensive income (loss)	823,000	421,000	(812,000)	979,000
Total comprehensive income (loss)	$ (4,755,000)	$ (1,327,000)	$ (8,026,000)	$ 1,566,000

Consolidated Statements of Com7

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Unrealized gain (loss) on marketable securities, tax	$ (680,000)	$ (94,000)	$ 23,000	$ 283,000
Reclassification adjustments for securities, tax (expense) benefit	379,000	0	397,000	11,000
Foreign currency translation, tax benefit\	$ (125,000)	$ 148,000	$ 121,000	$ 557,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Total
Balance at Mar. 31, 2016	$ 132,000	$ 65,612,000	$ 120,586,000	$ (706,000)	$ (10,114,000)	$ (2,101,000)	$ 173,409,000
Balance (in shares) at Sep. 30, 2015	13,061,673
Balance at Sep. 30, 2015	$ 131,000	65,011,000	120,611,000	(1,685,000)	(1,751,000)	(997,000)	$ 181,320,000
Exercise of options (in shares)	7,499						7,499
Exercise of options		47,000					$ 47,000
Stock based compensation expense		428,000					428,000
Restricted stock (in shares)	5,000
Net (loss) income			(25,000)			612,000	587,000
Amount reclassified from other comprehensive (loss) income				(20,000)			(20,000)
Reclassification adjustments for securities sold, net of tax benefit of $379,000 and $0 during the three month periods ended March 31, 2017 and 2016, and $397,000 and $11,000 during the six month periods ended March 31, 2017 and 2016, respectively.				(20,000)			(20,000)
Unrealized (loss) gain on marketable securities, net				503,000			503,000
Purchase of treasury stock					(8,363,000)		(8,363,000)
Foreign currency translation, net				496,000			496,000
Purchase of subsidiary shares from non-controlling interest		(873,000)				(927,000)	(1,800,000)
Issuance of restricted stock to purchase subsidiary shares from non-controlling interest (in shares)	123,304
Issuance of restricted stock to purchase subsidiary shares from non-controlling interest	$ 1,000	999,000					1,000,000
Distributions to non-controlling interest						(789,000)	(789,000)
Balance (in shares) at Mar. 31, 2016	13,197,476
Balance at Mar. 31, 2017	$ 133,000	67,034,000	120,837,000	(726,000)	(67,128,000)	(999,000)	119,151,000
Balance (in shares) at Sep. 30, 2016	13,336,508
Balance at Sep. 30, 2016	$ 133,000	67,026,000	128,063,000	86,000	(12,925,000)	(645,000)	$ 181,738,000
Exercise of options (in shares)							0
Exercise of options
Stock based compensation expense		8,000					8,000
Net (loss) income			(7,226,000)			12,000	(7,214,000)
Amount reclassified from other comprehensive (loss) income				(596,000)			(596,000)
Reclassification adjustments for securities sold, net of tax benefit of $379,000 and $0 during the three month periods ended March 31, 2017 and 2016, and $397,000 and $11,000 during the six month periods ended March 31, 2017 and 2016, respectively.				(596,000)			(596,000)
Unrealized (loss) gain on marketable securities, net				(35,000)			(35,000)
Purchase of treasury stock					(54,203,000)		(54,203,000)
Foreign currency translation, net				(181,000)			(181,000)
Distributions to non-controlling interest						$ (366,000)	$ (366,000)
Balance (in shares) at Mar. 31, 2017	13,336,508

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net (loss) income	$ (7,214,000)	$ 587,000
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	191,000	246,000
Deferred income taxes	(1,606,000)	(1,202,000)
Impairment of consumer receivables acquired for liquidation		124,000
Stock based compensation	8,000	428,000
Loss on sale of available-for-sale securities	993,000	31,000
Structured settlements – accrued interest	(3,165,000)	(2,474,000)
Structured settlements – unrealized loss (gains)	2,293,000	(3,164,000)
Unrealized gain on other investments		(152,000)
Unrealized foreign exchange loss on other investments		(26,000)
Reserve for loss on other investments		1,000,000
Loss on other investments	3,590,000
Changes in:
Prepaid and income taxes receivable	(6,729,000)	169,000
Due from third party collection agencies and attorneys	(39,000)	372,000
Other assets	1,964,000	(392,000)
Income taxes payable	(252,000)
Other liabilities	2,307,000	2,018,000
Net cash used in operating activities	(7,659,000)	(2,435,000)
Cash flows from investing activities:
Purchase of consumer receivables acquired for liquidation	(2,213,000)	(6,141,000)
Principal collected on receivables acquired for liquidation	4,233,000	4,841,000
Purchase of available-for-sale securities	(7,693,000)	(7,419,000)
Proceeds from sale of available-for-sale securities	57,016,000	12,303,000
Purchase of non-controlling interest		(800,000)
Investments in personal injury claims – advances	(9,194,000)	(12,649,000)
Investments in personal injury claims – receipts	9,595,000	14,173,000
Capital expenditures	(15,000)	(69,000)
Investments in structured settlements – advances	(7,926,000)	(8,306,000)
Investments in structured settlements – receipts	4,136,000	3,389,000
Net cash provided by/(used in) investing activities	47,939,000	(678,000)
Cash flows from financing activities:
Proceeds from exercise of stock options		47,000
Purchase of treasury stock	(54,203,000)	(8,363,000)
Change in restricted cash	(10,064,000)
Distribution to non-controlling interest	(366,000)	(789,000)
Borrowings from line of credit	9,600,000
Borrowings of other debt – CBC	9,072,000	9,826,000
Repayment of other debt – CBC	(2,324,000)	(2,029,000)
Net cash used in financing activities	(48,285,000)	(1,308,000)
Net decrease in cash and cash equivalents	(8,005,000)	(4,421,000)
Cash and cash equivalents at beginning of period	18,526,000	24,315,000
Cash and cash equivalents at end of period	10,521,000	19,894,000
Supplemental disclosure of cash flow information:
Interest	1,879,000	1,538,000
Taxes	6,200,000
Supplemental disclosure of non-cash flow investing activities :
Issuance of restricted stock to purchase subsidiary shares from non-controlling interest		$ 1,000,000

Note 1 - Business and Basis of

Note 1 - Business and Basis of Presentation	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Note 1—Business Business Asta Funding, Inc., together with its wholly owned significant operating subsidiaries Palisades Collection, LLC, Palisades Acquisition XVI, LLC (“Palisades XVI”), VATIV Recovery Solutions LLC (“VATIV”), ASFI Pegasus Holdings, LLC (“APH”), Fund Pegasus, LLC (“Fund Pegasus”), GAR Disability Advocates, LLC (“GAR Disability Advocates”), CBC Settlement Funding, LLC (“CBC”), Simia Capital, LLC (“Simia”) and other subsidiaries, not 80% Consumer receivables The Company started out in the consumer receivables business in 1994. not 2010. Personal injury claims Pegasus conducts its business solely in the United States. Prior to 2017, In November 2016, 100% January 2017. not December 2016. not December 28, 2016 ( 7 Structured settlements CBC purchases structured settlement and annuity policies through privately negotiated direct consumer purchases and brokered transactions across the United States. CBC funds the purchases primarily from cash, its revolving line of credit, and its securitized debt, issued through its Blue Bell Receivables (“BBR”) subsidiaries. Social security benefit advocacy GAR Disability Advocates provides its disability advocacy services throughout the United States. It relies upon search engine optimization (“SEO”) to bring awareness to its intended market. Basis of Presentation The consolidated balance sheet as of March 31, 2017, three six March 31, 2017 2016, three six March 31, 2017 2016, six months ended March 31, 2017 2016, six March 31, 2017 2016, September 30, 2016 10 September 30, 2016. March 31, 2017, three six March 31, 2017 2016 six March 31, 2017 2016 three six March 31, 2017 2016 not The accompanying unaudited consolidated financial statements have been prepared in accordance with Rule 10 01 X not 10 September 30, 2016 The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates including management’s estimates of future cash flows and the resulting rates of return. Concentration of Credit Risk – Cash and Restricted Cash The Company considers all highly liquid investments with a maturity date of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with 9 March 31, 2017 $5.2 two $1.6 not $10.1 not 9 not Goodwill Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination, and is accounted for under ASC 350. fourth not not two 1 not no 2 2 $2.8 $1.4 $1.4 Recent Accounting Pronouncements In May 2014, 606, December 15, 2017 December 15, 2016, not In January 2016, No. 2016 01, 825 10 December 15, 2017, In February 2016, No. 2016 02 842 December 15, 2018 may In March 2016, No. 2016 09, 718 December 15, 2016, In June 2016, 2016 13, 326 December 15, 2019. In August 2016, 2016 15, 230 eight December 15, 2017. not

Note 2 - Principles of Consolid

Note 2 - Principles of Consolidation	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 2—Principles The consolidated financial statements include the accounts of Asta Funding, Inc. and its wholly owned and majority owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Certain prior period data has been restated to conform to the current period presentation, particularly with respect to Note 4

Note 3 - Available-for-sale Inv

Note 3 - Available-for-sale Investments	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Available-for-sale Investments [Text Block]	Note 3—Available Investments classified as available-for-sale at March 31, 2017 September 30, 2016, Amortized Unrealized Unrealized Fair Value March 31, 2017 $ 5,408,000 $ 4,000 $ (15,000 ) $ 5,397,000 September 30, 2016 $ 55,724,000 $ 1,089,000 $ (49,000 ) $ 56,764,000 The available-for-sale investments do not six six months ended March 31, 2017, $993,000. $177,000 six months ended March 31, 2017. six months ended March 31, 2016, two $31,000 $47,000 $816,000 first six months ended March 31, 2017 $16,000 six March 31, 2016. six three months ended March 31, 2017 $948,000. no three months ended March 31, 2016. At March 31, 2017, three two 12 Unrealized holding gains and losses on available-for-sale securities are included in other comprehensive income (loss) within stockholders’ equity. Realized gains (losses) on available-for-sale securities are included in other income (loss) and, when applicable, are reported as a reclassification adjustment in other comprehensive income (loss).

Note 4 - Consumer Receivables A

Note 4 - Consumer Receivables Acquired for Liquidation	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4—Consumer Accounts acquired for liquidation are stated at their net estimated realizable value and consist primarily of defaulted consumer loans to individuals primarily throughout the United States and South America. The Company may • the interest method; or • the cost recovery method. Prior to October 1, 2013, 310, 310 30, October 1, 2013, Although the Company has switched to the cost recovery method on its current inventory of portfolios, the Company must still analyze a portfolio upon acquisition to ensure which method is appropriate, and once a static pool is established for a quarter, individual receivable accounts are not The Company uses the cost recovery method when collections on a particular pool of accounts cannot be reasonably predicted. Under the cost recovery method, no zero The Company has extensive liquidating experience in the field of distressed credit card receivables, telecommunication receivables, consumer loan receivables, retail installment contracts, consumer receivables, and auto deficiency receivables. The Company aggregates portfolios of receivables acquired sharing specific common characteristics which were acquired within a given quarter. In addition, the Company uses a variety of qualitative and quantitative factors to estimate collections and the timing thereof. The Company obtains and utilizes, as appropriate, input, including but not third The following tables summarize the changes in the balance sheet account of consumer receivables acquired for liquidation during the following periods: For the Three Months Ended March 31, 2017 2016 Balance, beginning of period $ 13,243,000 $ 17,843,000 Acquisitions of receivable portfolio — 1,722,000 Net cash collections from collection of consumer receivables acquired for liquidation (6,009,000 ) (7,481,000 ) Impairment — (124,000 ) Effect of foreign currency translation 399,000 (90,000 ) Finance income recognized 4,018,000 4,914,000 Balance, end of period $ 11,651,000 $ 16,784,000 Finance income as a percentage of collections 66.9 % 65.7 % For the Six Months Ended March 31, 2017 2016 Balance, beginning of period $ 13,671,000 $ 15,608,000 Acquisitions of receivable portfolio 2,213,000 6,141,000 Net cash collections from collection of consumer receivables acquired for liquidation (12,188,000 ) (14,774,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (190,000 ) — Impairment — (124,000 ) Effect of foreign currency translation 126,000 (123,000 ) Finance income recognized 8,019,000 10,056,000 Balance, end of period $ 11,651,000 $ 16,784,000 Finance income as a percentage of collections 64.8 % 68.1 % During the three six March 31, 2017, $0.0 $35.0 $0.0 $2.2 three six March 31, 2016, $24.8 $121.0 $1.7 $6.2 The following table summarizes collections received by the Company’s third-party collection agencies and attorneys, less commissions and direct costs for the three six March 31, 2017 2016, For the Three Months Ended March 31, For the Six Months Ended March 31, 2017 2016 2017 2016 Gross collections (1) $ 10,621,000 $ 12,393,000 22,116,000 24,309,000 Commissions and fees (2) 4,612,000 4,912,000 9,738,000 9,535,000 Net collections $ 6,009,000 $ 7,481,000 $ 12,378,000 $ 14,774,000 ( 1 Gross collections include: collections from third-party collection agencies and attorneys, collections from in-house efforts, and collections represented by account sales. ( 2 Commissions and fees are the contractual commission earned by third 3%

Note 5 - Acquisition of CBC

Note 5 - Acquisition of CBC	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 5—Acquisition On December 31, 2013, 80% $5.9 On December 31, 2015, 20% $1,800,000, $1,000,000 $800,000 two 61,652 $7.95 $400,000 123,304 one December 31, 2016 ( 15 On January 1, 2016, two one two December 2016. not January 1, 2017 ( 11

Note 6 - Structured Settlements

Note 6 - Structured Settlements (At Fair Value)	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Structured Settlements Disclosure [Text Block]	Note 6—Structured CBC purchases periodic payments under structured settlements and annuity policies from individuals in exchange for a lump sum payment. The Company elected to carry the structured settlements at fair value. Unearned income on structured settlements is recognized as interest income using the effective interest method over the life of the related structured settlement. Changes in fair value are recorded in unrealized gain (loss) on structured settlements in the Company’s statements of operations. Unrealized gains on structured settlements is comprised of both unrealized gains resulting from fair market valuation at the date of acquisition of the structured settlements and the subsequent fair value adjustments resulting from the change in the discount rate. Of the $2.3 six March 31, 2017, $4.3 one $1.0 $5.6 April 2017 ( 22 no We elected the fair value treatment under ASC 825 10 50 28 50 32 The purchased personal injury structured settlements result in payments over time through an annuity policy. Most of the annuities acquired involve guaranteed payments with specific defined ending dates. CBC also purchases a small number of life contingent annuity payments with specific ending dates but the actual payments to be received could be less due to the mortality risk associated with the measuring life. CBC records a provision for loss each period. The life contingent annuities are not March 31, 2017. Structured settlements consist of the following as of March 31, 2017 September 30, 2016: March 31, 2017 September 30, 2016 Maturity (1) (2) $ 152,548,000 $ 133,059,000 Unearned income (62,178,000 ) (47,351,000 ) Structured settlements, net $ 90,370,000 $ 85,708,000 ( 1 The maturity value represents the aggregate unpaid principal balance at March 31, 2017 September 30, 2016. ( 2 There are no March 31, 2017 September 30, 2016. Encumbrances on structured settlements as of March 31, 2017 September 30, 2016 March 31, 2017 September 30, 2016 Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 (3) $ 1,771,000 $ 1,862,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 (3) 4,056,000 4,242,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 (3) 3,926,000 3,987,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 (3) 18,393,000 18,978,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 2034 (3) 14,006,000 14,507,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 (3) 13,322,000 13,705,000 $25,000,000 revolving line of credit (3) 18,709,000 10,154,000 Encumbered structured settlements 74,183,000 67,435,000 Structured settlements not encumbered 16,187,000 18,273,000 Total structured settlements $ 90,370,000 $ 85,708,000 ( 3 See Note 10 At March 31, 2017, September 30, 2017 (6 months) $ 5,702,000 September 30, 2018 8,892,000 September 30, 2019 9,237,000 September 30, 2020 8,713,000 September 30, 2021 9,576,000 Thereafter 110,428,000 Total $ 152,548,000

Note 7 - Litigation Funding

Note 7 - Litigation Funding	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Other Investments Disclosure [Text Block]	Note 7—Litigation Personal Injury Claims On December 28, 2011, $4.4 $2.1 six three March 31, 2017, $4.9 $1.8 six three March 31, 2016. $47.9 $48.3 March 31, 2017 September 30, 2016, March 31, 2017 2016, $10.7 $6.2 Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Six Months Ended March 31, 2017 Six Months Ended March 31, 2016 Balance at beginning of period $ 9,542,000 $ 5,496,000 $ 8,542,000 $ 5,459,000 Provisions for losses 1,885,000 724,000 3,274,000 1,136,000 Write offs (775,000 ) (45,000 ) (1,164,000 ) (420,000 ) Balance at end of period $ 10,652,000 $ 6,175,000 $ 10,652,000 $ 6,175,000 On November 8, 2016, 80% 20% not December 28, 2016. December 28, 2011 ( Pursuant to the Term Sheet, the parties agreed that Pegasus will continue in existence in order to collect advances on its existing Portfolio. The Company will fund overhead expenses relating to the collection of its Portfolio based on a budget agreed upon by the Company and PLF. Any cash received by Pegasus will be distributed to its members in the order provided for in the Operating Agreement. The Company will be repaid an amount equal to 20% October 1, 2016 January 2, 2017, In connection with the Term Sheet, the parties also entered into a customary mutual release and non-disparagement agreement as well as a release from the non-competition obligations under the Operating Agreement. On November 11, 2016, 11 March 24, 2017, third $3.0 may third Matrimonial Claims (included in Other Assets) On May 8, 2012, 60% 40% $1.0 twenty-four September 2014, August 2016, $1.5 August 14, 2016, March 31, 2017, September 2014 April 1, 2017, $1.5 three months ended March 31, 2017. March 31, 2017, $2.0 no six months ended March 31, 2017 2016.

Note 8 - Furniture & Equipment

Note 8 - Furniture & Equipment	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 8—Furniture Furniture and equipment consist of the following as of the dates indicated: March 31, September 30, 2017 2016 Furniture $ 417,000 $ 417,000 Equipment 236,000 234,000 Software 1,363,000 1,350,000 2,016,000 2,001,000 Less accumulated depreciation and amortization 1,817,000 1,758,000 Balance, end of period $ 199,000 $ 243,000

Note 9 - Non Recourse Debt

Note 9 - Non Recourse Debt	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 9—Non Non-Recourse Debt –Bank of Montreal (“BMO”) In March 2007, $227 July 2007, December 2007, May 2008, February 2009, October 2010 August 2013 ( $300 three August 2013. On August 7, 2013, 100% $15 $15 30% $15 June 3, 2014, $2,901,199 $1,866,036 $16.9 During the month of June, 2016, $16.9 March 31, 2017, $169,000, April 10, 2017. Bank Hapoalim B.M. (“Bank Hapoalim”) Line of Credit On May 2, 2014, $20 $20.0 $30 three 275 $150 March 30, 2016, 225 $50 $100 $9.6 March 31, 2017. $10.1million 1 April 28, 2017, August 2, 2017 ( 22

Note 10 - Other Debt - CBC

Note 10 - Other Debt - CBC	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Other Debt Disclosure [Text Block]	Note 10—Other The Company assumed $25.9 5 December 31, 2013, $12.5 5.5%. March 27, 2014 September 29, 2014, three $22.0 4.75%. March 11, 2015, March 1, 2015, February 28, 2015 March 1, 2017 . $22.0 $25.0 4.75% 4.1%. March 2017, April 28, 2017. April 28, 2017, June 30, 2017 ( 22 On November 26, 2014, fourth $21.8 5.4%. September 25, 2015, fifth $16.6 5.1%. July 8, 2016, $14.8 4.85%. April 7, 2017, $18.3 5.0% 22 As of March 31, 2017, $74.2 $18.7 $55.5 100% March 31, 2017 September 30, 2016: Interest Rate March 31, September 30, Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 8.75 % $ 1,771,000 $ 1,862,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 7.25 % 4,056,000 4,242,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 7.125 % 3,926,000 3,987,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 5.39 % 18,393,000 18,978,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 2034 5.07 % 14,006,000 14,507,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 4.85 % 13,322,000 13,705,000 Subtotal notes payable 55,474,000 57,281,000 $25,000,000 revolving line of credit expiring on June 30, 2017 4.1 % 18,709,000 10,154,000 Total other debt – CBC $ 74,183,000 $ 67,435,000

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 11—Commitments Employment Agreement On November 11, 2016, $250,000, 15% five may may two two The employment contracts of the original two December 2016. not January 1, 2017. Leases The Company leases its facilities in Englewood Cliffs, NJ, Houston, TX, New York, NY and Conshohocken, PA. Legal Matters In June 2015, one The Company filed a motion to strike the class action allegations and compel arbitration or, to the extent the court declines to order arbitration, to dismiss the RICO claims. On or about March 31, 2015, July 2015, $13,000 $39,000. July 24, 2015. not The plaintiffs’ attorneys advised that they were contemplating the filing of another putative class action complaint against the Company alleging substantially the same claims as those that were asserted in this matter. In anticipation of such an eventuality, the Company agreed to non-binding mediation in order to reach a global settlement with other putative class members, which would avert the possibility of further individual or class actions with respect to the affected accounts. To date, the parties have attended two $3.9 Accordingly, the Company set up a reserve for settlement costs of $2.0 three months ended March 31, 2016, The Company reassessed the situation at September 30, 2016 $0.3 three September 30, 2016. March 31, 2017 $2.3 The Company is a defendant in a lawsuit filed in Montana state court alleging fraud and abuse of process arising from the Company’s business relationship with an entity that finances divorce litigation proceedings. As of March 31, 2017, The Company filed a lawsuit in Delaware state court against a third third third third In the ordinary course of our business, we are involved in numerous legal proceedings. We regularly initiate collection lawsuits, using our network of third not 10 not

Note 12 - Income Recognition, I

Note 12 - Income Recognition, Impairments, and Commissions and Fees	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Income Recognition, Impairments, and Commissions and Fees [Text Block]	Note 12—Income Income Recognition The Company accounts for certain of its investments in finance receivables using the guidance of FASB Accounting Standards Codification (“ASC”), Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310” 310, Under the guidance of ASC 310 30, not The Company uses the cost recovery method when collections on a particular pool of accounts cannot be reasonably predicted. Under the cost recovery method, no zero The Company accounts for its investments in personal injury claims at an agreed upon interest rate, in anticipation of a future settlement. The interest purchased by Pegasus in each claim consists of the right to receive from such claimant part of the proceeds or recoveries which such claimant receives by reason of a settlement, judgment or award with respect to such claimant’s claim. Open case revenue is estimated, recognized and accrued at a rate based on the expected realization and underwriting guidelines and facts and circumstances for each individual case. These personal injury claims are non-recourse. When a case is closed and the cash is received for the advance provided to a claimant, revenue is recognized based upon the contractually agreed upon interest rate, and, if applicable, adjusted for any changes due to a settled amount and fees charged to the claimant. The funding of matrimonial actions is on a non-recourse basis. Revenue from matrimonial actions is recognized under the cost recovery method. CBC purchases periodic payments under structured settlements and annuity policies from individuals in exchange for a lump sum payment. The Company elected to carry structured settlements at fair value. Unearned income on structured settlements is recognized as interest income using the effective interest method over the life of the related settlement. Changes in fair value are recorded in unrealized gain (loss) in structured settlements in our statements of operations. The Company recognizes revenue for GAR Disability Advocates when cases close and fees are collected. Impairments The Company accounts for its impairments in accordance with ASC 310, 310 310 not In October 2014, $5.0 14% June December December 2015, no not During the fiscal year 2016, $1.0 2017, $3,425,000 March 31, 2017. Commissions and fees Commissions and fees are the contractual commissions earned by third third

Note 13 - Income Taxes

Note 13 - Income Taxes	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 13—Income At the end of each interim reporting period, the Company estimates its effective income tax rate expected to be applicable for the full year. The estimate is used in providing for income taxes on a year-to-date basis and may three months ended December 31, 2016 six months ended March 31, 2017 41% 45% 49% 2017 34% 2016 35% The Company files income tax returns in the U.S federal jurisdiction, various state jurisdictions, and various foreign countries. The tax returns for the 2014 2015 not

Note 14 - Net (Loss) Income Per

Note 14 - Net (Loss) Income Per Share	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 14—Net Basic per share data is calculated by dividing net income (loss) by the weighted average shares outstanding during the period. Diluted earnings per share is calculated similarly, except that it includes the dilutive effect of the assumed exercise of securities, including the effect of shares issuable under the Company’s stock based compensation plans. With respect to the assumed proceeds from the exercise of dilutive options, the treasury stock method is calculated using the average market price for the period. The following table presents the computation of basic and diluted per share data for the three months ended March 31, 2017 2016: Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Net Weighted Per Net Weighted Per Basic $ (5,569,000 ) 9,691,576 $ (0.57 ) $ (1,831,000 ) 12,076,120 $ (0.15 ) Effect of Dilutive Stock — — Diluted $ (5,569,000 ) 9,691,576 $ (0.57 ) $ (1,831,000 ) 12,076,120 $ (0.15 ) The following table presents the computation of basic and diluted per share data for the six months ended March 31, 2017 2016: Six Months Ended March 31, 2017 Six Months Ended March 31, 2016 Net Weighted Per Net Weighted Per Basic $ (7,226,000 ) 10,795,903 $ (0.67 ) $ (25,000 ) 12,115,987 $ 0.00 Effect of Dilutive Stock — — Diluted $ (7,226,000 ) 10,795,903 $ (0.67 ) $ (25,000 ) 12,115,987 $ 0.00

Note 15 - Stock Based Compensat

Note 15 - Stock Based Compensation	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 15—Stock The Company accounts for stock-based employee compensation under ASC 718, 718” 718 On December 16, 2015, 67,100 9,100 58,000 three one Risk-free interest rate 0.24 % Expected term (years) 6.25 Expected volatility 23.4 % Dividend yield 0.00 % On December 16, 2015, 5,000 March 2016. December 31, 2015, 123,304 two 5 one December 31, 2016 ( 5

Note 16 - Stock Option Plans

Note 16 - Stock Option Plans	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Stock Option Plans [Text Block]	Note 16—Stock 2012 On February 7, 2012, 2012 “2012 March 21, 2012. 2012 The 2012 The Company authorized 2,000,000 2012 2012 484,200 245,625 66,868 1,337,043 March 31, 2017. March 31, 2017, 95 2012 Equity Compensation Plan December 1, 2005, March 1, 2006. 2002 In addition to permitting the grant of stock options as are permitted under the 2002 The Company authorized 1,000,000 March 21, 2012, no 2002 On March 5, 2002, 2002 “2002 May 1, 2002. 2002 The 2002 422 1986, not The Company authorized 1,000,000 2002 March 5, 2012, no Summary of the Plans Compensation expense for stock options and restricted stock is recognized over the vesting period. Compensation expense for restricted stock is based upon the market price of the shares underlying the awards on the grant date. The following table summarizes stock option transactions under the 2012 2002 Six Months Ended March 31, 2017 2016 Number Weighted Number Weighted Outstanding options at the beginning of period 949,667 $ 8.47 1,043,566 $ 8.47 Options granted — — 67,100 7.93 Options exercised — — (7,499 ) 6.32 Options forfeited/cancelled (52,800 ) 14.13 (8,300 ) 8.14 Outstanding options at the end of period 896,867 $ 8.14 1,094,867 $ 8.45 Exercisable options at the end of period 858,195 $ 8.15 963,522 $ 8.48 Three Months Ended March 31, 2017 2016 Number Weighted Number Weighted Outstanding options at the beginning of period 897,167 $ 8.14 1,110,666 $ 8.43 Options granted — — — — Options exercised — — (7,499 ) 6.32 Options forfeited/cancelled (300 ) 8.08 (8,300 ) 8.14 Outstanding options at the end of period 896,867 $ 8.14 1,094,867 $ 8.45 Exercisable options at the end of period 858,195 $ 8.15 963,522 $ 8.48 The following table summarizes information about the 2012 2002 March 31, 2017: Options Outstanding Options Exercisable Range of Exercise Price Number Weighted Weighted Number Weighted $2.8751 – $5.7500 3,800 2.1 $ 2.95 3,800 $ 2.95 $5.7501 – $8.6250 768,567 5.0 7.96 729,895 7.96 $8.6251 – $11.5000 124,500 5.8 9.40 124,500 9.40 896,867 5.1 $ 8.14 858,195 $ 8.15 The Company recognized $8,000 $14,000 six three March 31, 2017, $327,000 $131,000 six three March 31, 2016, March 31, 2017, $62,000 1.7 The intrinsic value of the outstanding and exercisable options as of March 31, 2017 $228,000 $219,000, 4.9 no six three March 31, 2017. six three March 31, 2017 $657,000 $111,000, six three March 31, 2016 $1,052,000 $122,000, no six three March 31, 2017. six three March 31, 2016 $532,000 $0, The following table summarizes information about restricted stock transactions: Six Months Ended March 31, 2017 2016 Number of Weighted Number of Weighted Unvested at the beginning of period — $ — 44,107 $ 9.28 Awards granted — — 5,000 7.89 Vested — — (34,107 ) 9.57 Forfeited — — — — Unvested at the end of period — $ — 15,000 $ 7.92 Three Months Ended March 31, 2017 2016 Number of Weighted Number of Weighted Unvested at the beginning of period — $ — 15,000 $ 7.92 Awards granted — — — — Vested — — — — Forfeited — — — Unvested at the end of period — $ — 15,000 $ 7.92 The Company recognized no six three March 31, 2017, $101,000 $14,000 six three March 31, 2016, March 31, 2017, no 5,000 first six 2016, six March 31, 2017 2016 $0 $40,000, The Company recognized an aggregate total of $8,000 $14,000 six three March 31, 2017, $428,000 $145,000 six three March 31, 2016, March 31, 2017, $62,000

Note 17 - Stockholders' Equity

Note 17 - Stockholders' Equity	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 17—Stockholders’ Dividends are declared at the discretion of the Board and depend upon the Company’s financial condition, operating results, capital requirements and other factors that the Board deems relevant. In addition, agreements with the Company’s lenders may, March 31, 2017, no No three six March 31, 2017 2016. On August 11, 2015, $15,000,000 10b 18 10b5 1 December 31, 2015. December 17, 2015 March 31, 2016 $15 March 17, 2016, $9.9 December 31, 2016 $15 March 22, 2016, no September 30, 2016, 1,186,000 $10.1 On May 25, 2016, 4, 1 2 3 As of December 31, 2016, three December 31, 2015 2016, Pursuant to the Agreement, the Company made available to Mangrove and its representatives certain confidential information relating to the Company or its subsidiaries, and Mangrove agreed to make available to the Company and its representatives certain confidential information relating to Mangrove and its affiliates (collectively, the “Confidential Information”). The Company and Mangrove agreed not not one not Further, under the terms of the Agreement, Mangrove and the Company have agreed to certain restrictions during the Discussion Period, which began on May 25, 2016 not third not 220 not On November 21, 2016, 1 2 3 30 one 14A 1934, January 6, 2017. On January 6, 2017, The Settlement Agreement provided that, within ten 5,314,009 $10.35 no February 28, 2017. 4,005,701 not January 6, 2017 eleven $10.35 The Settlement Agreement includes customary standstill and related provisions. Mangrove and the Company also agreed on a mutual release of claims. Additionally, the Company indemnified Mangrove from and against any excise tax imposed as a result of this Settlement Agreement. The Settlement Agreement was terminable by either the Company or Mangrove by written notice at any time after the close of business on the second not February 28, 2017 In connection with the Settlement Agreement, the Company also entered into a Voting Agreement dated January 6, 2017 ( not 49% not On January 19, 2017, 5,314,009 $10.35 January 6, 2017, 4,005,701 If more than 5,314,009 not The tender offer expired on February 15, 2017, 11:59 6,022,253 not 708,244 88.24% not 5,314,009 not 44.7% February 6, 2017. second $54.2 $797,000 January 18, 2017 $10.20 2012 471,086 March 10, 2017 $4.9

Note 18 - Fair Value of Financi

Note 18 - Fair Value of Financial Measurements and Disclosures	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 18—Fair Disclosures about Fair Value of Financial Instruments FASB ASC 825, 825” not The estimated fair value of the Company’s financial instruments is summarized as follows: March 31, 2017 September 30, 2016 Carrying Fair Carrying Fair Financial assets Cash and cash equivalents (Level 1) $ 10,521,000 $ 10,521,000 $ 18,526,000 $ 18,526,000 Restricted cash (Level 1) 10,064,000 10,064,000 — — Available-for-sale investments (Level 1) 5,397,000 5,397,000 56,764,000 56,764,000 Consumer receivables acquired for liquidation (Level 3) 11,651,000 44,014,000 14,320,000 47,233,000 Structured settlements (Level 3) 90,370,000 90,370,000 85,708,000 85,708,000 Other investments, net (1) — — 3,590,000 3,590,000 Financial liabilities Other debt – CBC, revolving line of credit (Level 3) 18,709,000 18,709,000 10,154,000 10,154,000 Other debt – CBC, non-recourse notes payable with varying installments (Level 3) 55,474,000 55,474,000 57,281,000 57,281,000 ( 1 The Company has elected to early adopt ASU 2015 07 2015 07, not March 31, 2017, Disclosure of the estimated fair values of financial instruments often requires the use of estimates. The Company uses the following methods and assumptions to estimate the fair value of financial instruments: Cash and cash equivalents – The carrying amount of cash and cash equivalents approximates fair value. Restricted cash – The carrying amount of restricted cash approximates fair value. Available-for-sale investments – The available-for-sale securities consist of mutual funds that are valued based on quoted prices in active markets. Consumer receivables acquired for liquidation – The Company computed the fair value of the consumer receivables acquired for liquidation using its proprietary forecasting model. The Company’s forecasting model utilizes a discounted cash flow analysis. The Company’s cash flows are an estimate of collections for consumer receivables based on variables fully described in Note 4 Structured settlements – The Company determined the fair value based on the discounted forecasted future collections of the structured settlements. Unrealized gains (losses) on structured settlements is comprised of both unrealized gains resulting from fair market valuation at the date of acquisition of the structured settlements and the subsequent fair value adjustments resulting from the change in the discount rate. Other investments – The Company estimated the fair value using the net asset value per share of the investment. There are no 5 October 2014). Other debt CBC, revolving line of credit – The Company determined the fair value based on similar instruments in the market. Other debt CBC, non-recourse notes payable with varying installments – The fair value at March 31, 2017 Fair Value Hierarchy The Company recorded its available-for-sale investments at estimated fair value on a recurring basis. The accompanying consolidated financial statements include estimated fair value information regarding its available-for-sale investments as of March 31, 2017, 820, 820” 820 820 Level 1 Level 2 1 not Level 3 no A significant unobservable input used in the fair value measurement of structured settlements is the discount rate. Significant increases and decreases in the discount rate used to estimate the fair value of structured settlements could decrease or increase the fair value measurement of the structured settlements. The discount rate could be affected by factors which include, but are not 10 The Company’s available-for-sale investments are classified as Level 1 not 1 six March 31, 2017. no 2 3 first six 2017. The following table sets forth the Company’s quantitative information about its Level 3 March 31, 2017: Fair Value Valuation Significant Unobservable Weighted Average Rate Structured settlements at fair value $ 90,370,000 Discounted cash flow Discount rate 4.80% – 10.5% A significant unobservable input used in the fair value measurement of the Company's structured settlements measured at fair value using unobservable inputs (Level 3 The changes in structured settlements at fair value using significant unobservable inputs (Level 3 six months ended March 31, 2017 Balance at September 30, 2016 $ 85,708,000 Total losses included in earnings (2,293,000 ) Purchases 7,926,000 Sales — Interest accreted 3,165,000 Payments received (4,136,000 ) Total $ 90,370,000 The amount of total losses for the six months period included in earnings attributable to the change in unrealized losses relating to assets held at March 31, 2017 $ (2,293,000 ) Realized and unrealized gains and losses included in earnings in the accompanying consolidated statements of operations for the six months ended March 31, 2017 Total losses included in the six months ended March 31, 2017 $ (2,293,000 ) Change in unrealized losses relating to assets still held at March 31, 2017 $ (2,293,000 )

Note 19 - Segment Reporting

Note 19 - Segment Reporting	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 19—Segment The Company operates through strategic business units that are aggregated into four four • Consumer receivables - may may ® , Visa ® and other credit card accounts which were charged-off by the issuers or providers for non-payment. We acquire these and other consumer receivable portfolios at substantial discounts to their face values. The discounts are based on the characteristics (issuer, account size, debtor location and age of debt) of the underlying accounts of each portfolio. The business conducts its activities primarily under the name Palisades Collection, LLC. • Personal injury claims 80% • Structured settlements • GAR Disability Advocates Certain non-allocated administrative costs, interest income, interest expense and various other non-operating income and expenses are reflected in Corporate. Corporate assets include cash and cash equivalents, restricted cash, available-for-sale securities, property and equipment, goodwill, deferred taxes and other assets. The following table shows results by reporting segment for the three six March 31, 2017 2016. The Company eliminates revenue between segments. Personal GAR (Dollars in millions) Consumer Injury Structured Disability Corporate Total Three Months Ended March 31, 2017: Total Revenues $ 4.0 $ 2.2 $ 0.6 $ 1.5 $ — $ 8.3 Other income (loss) — — — — (0.7 ) (0.7 ) Income (loss) before income tax 3.5 (0.3 ) (1.9 ) (0.5 ) (10.2 ) (9.4 ) 2016: Total Revenues 4.9 1.8 3.0 0.9 — 10.6 Other income — — — — 0.4 0.4 Income (loss) before income tax 0.9 0.4 0.7 (2.7 ) (2.5 ) (3.2 ) Six Months Ended March 31, 2017: Total Revenues 8.0 4.4 1.6 2.9 — 16.9 Other income (loss) — — — — (0.1 ) (0.1 ) Income (loss) before income tax 6.9 (0.3 ) (3.5 ) (1.4 ) (13.9 ) (12.2 ) Total Assets 18.8 49.0 87.4 2.3 53.9 211.4 2016: Total Revenues 10.1 4.9 5.9 1.5 — 22.4 Other income — — — — 0.9 0.9 Income (loss) before income tax 4.8 2.3 1.4 (4.5 ) (3.8 ) 0.2 Total Assets 16.8 36.2 71.6 3.7 110.5 238.8

Note 20 - Accumulated Other Com

Note 20 - Accumulated Other Comprehensive (Loss) Income	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 20 Accumulated other comprehensive (loss) income consists of: March 31, 2017 September 30, 2016 Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ 624,000 $ (538,000 ) $ 86,000 $ (205,000 ) $ (1,480,000 ) $ (1,685,000 ) Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $121,000 and ($628,000) at March 31, 2017, and September 30, 2016, respectively. - (181,000 ) (181,000 ) - 942,000 942,000 Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $23,000 and ($529,000) at March 31, 2017, and September 30, 2016, respectively. (35,000 ) - (35,000 ) 868,000 - 868,000 Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $397,000 and $24,000 at March 31, 2017, and September 30, 2016, respectively. (596,000 ) - (596,000 ) (39,000 ) - (39,000 ) Net current-period other comprehensive (loss) income (631,000 ) (181,000 ) (812,000 ) 829,000 942,000 $ 1,771,000 Ending balance $ (7,000 ) $ (719,000 ) $ (726,000 ) $ 624,000 $ (538,000 ) $ 86,000 March 31, 201 6 Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ (205,000 ) $ (1,480,000 ) $ (1,685,000 ) Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $557,000 during the six month period ended March 31, 2016. - 496,000 496,000 Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of ($294,000) during the six month period ended March 31, 2016. 503,000 - 503,000 Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $11,000 during the six month period ended March 31, 2016. (20,000 ) - (20,000 ) Net current-period other comprehensive (loss) income 483,000 496,000 979,000 Ending balance $ 278,000 $ (984,000 ) $ (706,000 )

Note 21 - Related Party Transac

Note 21 - Related Party Transactions	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 21—Related On September 17, 2015, not two September 17, 2017. six months ended March 31, 2017, $40,000 In addition, A. L. Piccolo & Co., Inc. (“ALP”), which is also owned by Louis Piccolo, received a fee from Pegasus which was calculated based on amounts loaned to Pegasus by Fund Pegasus up to maximum of $700,000. six 4% December 28, 2016. $67,000 six months ended March 31, 2017 2016.

Note 22 - Subsequent Events

Note 22 - Subsequent Events	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	Note 22—Subsequent On April 7, 2017, $18,340,000 5.0% January 15, 2069 ( 10 On April 28, 2017, third $7.7 $5.5 $5.5 three months ended March 31, 2017 6 On April 28, 2017, August 2, 2017( 9 On April 28, 2017, June 30, 2017. March 31, 2017, 10 Stockholder Rights Agreement On May 5, 2017, one May 15, 2017. one $28.60, The Rights generally become exercisable on the earlier of (i) ten 10% ten The exercise price payable, and the number of shares of Preferred Stock or other securities or property issuable, upon exercise of the Rights are subject to adjustment from time to time to prevent dilution. In the event that, after a person or a group has become an Acquiring Person, the Company is acquired in a merger or other business combination transaction (or 50% two may $0.01 may one Unless terminated on an earlier date pursuant to the terms of the Rights Agreement, the Rights will expire on June 1, 2018, may June 1, 2018.

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated balance sheet as of March 31, 2017, three six March 31, 2017 2016, three six March 31, 2017 2016, six months ended March 31, 2017 2016, six March 31, 2017 2016, September 30, 2016 10 September 30, 2016. March 31, 2017, three six March 31, 2017 2016 six March 31, 2017 2016 three six March 31, 2017 2016 not The accompanying unaudited consolidated financial statements have been prepared in accordance with Rule 10 01 X not 10 September 30, 2016 The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates including management’s estimates of future cash flows and the resulting rates of return.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk – Cash and Restricted Cash The Company considers all highly liquid investments with a maturity date of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with 9 March 31, 2017 $5.2 two $1.6 not $10.1 not 9 not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination, and is accounted for under ASC 350. fourth not not two 1 not no 2 2 $2.8 $1.4 $1.4
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, 606, December 15, 2017 December 15, 2016, not In January 2016, No. 2016 01, 825 10 December 15, 2017, In February 2016, No. 2016 02 842 December 15, 2018 may In March 2016, No. 2016 09, 718 December 15, 2016, In June 2016, 2016 13, 326 December 15, 2019. In August 2016, 2016 15, 230 eight December 15, 2017. not

Note 3 - Available-for-sale I33

Note 3 - Available-for-sale Investments (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Available-for-sale Securities [Table Text Block]	Amortized Unrealized Unrealized Fair Value March 31, 2017 $ 5,408,000 $ 4,000 $ (15,000 ) $ 5,397,000 September 30, 2016 $ 55,724,000 $ 1,089,000 $ (49,000 ) $ 56,764,000

Note 4 - Consumer Receivables34

Note 4 - Consumer Receivables Acquired for Liquidation (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Consumer Receivables after Liquidation [Table Text Block]	For the Three Months Ended March 31, 2017 2016 Balance, beginning of period $ 13,243,000 $ 17,843,000 Acquisitions of receivable portfolio — 1,722,000 Net cash collections from collection of consumer receivables acquired for liquidation (6,009,000 ) (7,481,000 ) Impairment — (124,000 ) Effect of foreign currency translation 399,000 (90,000 ) Finance income recognized 4,018,000 4,914,000 Balance, end of period $ 11,651,000 $ 16,784,000 Finance income as a percentage of collections 66.9 % 65.7 % For the Six Months Ended March 31, 2017 2016 Balance, beginning of period $ 13,671,000 $ 15,608,000 Acquisitions of receivable portfolio 2,213,000 6,141,000 Net cash collections from collection of consumer receivables acquired for liquidation (12,188,000 ) (14,774,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (190,000 ) — Impairment — (124,000 ) Effect of foreign currency translation 126,000 (123,000 ) Finance income recognized 8,019,000 10,056,000 Balance, end of period $ 11,651,000 $ 16,784,000 Finance income as a percentage of collections 64.8 % 68.1 %
Schedule of Collections on Gross Basis [Table Text Block]	For the Three Months Ended March 31, For the Six Months Ended March 31, 2017 2016 2017 2016 Gross collections (1) $ 10,621,000 $ 12,393,000 22,116,000 24,309,000 Commissions and fees (2) 4,612,000 4,912,000 9,738,000 9,535,000 Net collections $ 6,009,000 $ 7,481,000 $ 12,378,000 $ 14,774,000

Note 6 - Structured Settlemen35

Note 6 - Structured Settlements (At Fair Value) (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Structured Settlements [Table Text Block]	March 31, 2017 September 30, 2016 Maturity (1) (2) $ 152,548,000 $ 133,059,000 Unearned income (62,178,000 ) (47,351,000 ) Structured settlements, net $ 90,370,000 $ 85,708,000
Schedule of Fair Value of Debt [Table Text Block]	March 31, 2017 September 30, 2016 Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 (3) $ 1,771,000 $ 1,862,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 (3) 4,056,000 4,242,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 (3) 3,926,000 3,987,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 (3) 18,393,000 18,978,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 2034 (3) 14,006,000 14,507,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 (3) 13,322,000 13,705,000 $25,000,000 revolving line of credit (3) 18,709,000 10,154,000 Encumbered structured settlements 74,183,000 67,435,000 Structured settlements not encumbered 16,187,000 18,273,000 Total structured settlements $ 90,370,000 $ 85,708,000
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2017 (6 months) $ 5,702,000 September 30, 2018 8,892,000 September 30, 2019 9,237,000 September 30, 2020 8,713,000 September 30, 2021 9,576,000 Thereafter 110,428,000 Total $ 152,548,000

Note 7 - Litigation Funding (Ta

Note 7 - Litigation Funding (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Six Months Ended March 31, 2017 Six Months Ended March 31, 2016 Balance at beginning of period $ 9,542,000 $ 5,496,000 $ 8,542,000 $ 5,459,000 Provisions for losses 1,885,000 724,000 3,274,000 1,136,000 Write offs (775,000 ) (45,000 ) (1,164,000 ) (420,000 ) Balance at end of period $ 10,652,000 $ 6,175,000 $ 10,652,000 $ 6,175,000

Note 8 - Furniture & Equipment

Note 8 - Furniture & Equipment (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	March 31, September 30, 2017 2016 Furniture $ 417,000 $ 417,000 Equipment 236,000 234,000 Software 1,363,000 1,350,000 2,016,000 2,001,000 Less accumulated depreciation and amortization 1,817,000 1,758,000 Balance, end of period $ 199,000 $ 243,000

Note 10 - Other Debt - CBC (Tab

Note 10 - Other Debt - CBC (Tables)	6 Months Ended
	Mar. 31, 2017
CBC [Member]
Notes Tables
Other Liabilities [Table Text Block]	Interest Rate March 31, September 30, Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 8.75 % $ 1,771,000 $ 1,862,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 7.25 % 4,056,000 4,242,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 7.125 % 3,926,000 3,987,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 5.39 % 18,393,000 18,978,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 2034 5.07 % 14,006,000 14,507,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 4.85 % 13,322,000 13,705,000 Subtotal notes payable 55,474,000 57,281,000 $25,000,000 revolving line of credit expiring on June 30, 2017 4.1 % 18,709,000 10,154,000 Total other debt – CBC $ 74,183,000 $ 67,435,000

Note 14 - Net (Loss) Income P39

Note 14 - Net (Loss) Income Per Share (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Net Weighted Per Net Weighted Per Basic $ (5,569,000 ) 9,691,576 $ (0.57 ) $ (1,831,000 ) 12,076,120 $ (0.15 ) Effect of Dilutive Stock — — Diluted $ (5,569,000 ) 9,691,576 $ (0.57 ) $ (1,831,000 ) 12,076,120 $ (0.15 ) Six Months Ended March 31, 2017 Six Months Ended March 31, 2016 Net Weighted Per Net Weighted Per Basic $ (7,226,000 ) 10,795,903 $ (0.67 ) $ (25,000 ) 12,115,987 $ 0.00 Effect of Dilutive Stock — — Diluted $ (7,226,000 ) 10,795,903 $ (0.67 ) $ (25,000 ) 12,115,987 $ 0.00

Note 15 - Stock Based Compens40

Note 15 - Stock Based Compensation (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Risk-free interest rate 0.24 % Expected term (years) 6.25 Expected volatility 23.4 % Dividend yield 0.00 %

Note 16 - Stock Option Plans (T

Note 16 - Stock Option Plans (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Six Months Ended March 31, 2017 2016 Number Weighted Number Weighted Outstanding options at the beginning of period 949,667 $ 8.47 1,043,566 $ 8.47 Options granted — — 67,100 7.93 Options exercised — — (7,499 ) 6.32 Options forfeited/cancelled (52,800 ) 14.13 (8,300 ) 8.14 Outstanding options at the end of period 896,867 $ 8.14 1,094,867 $ 8.45 Exercisable options at the end of period 858,195 $ 8.15 963,522 $ 8.48 Three Months Ended March 31, 2017 2016 Number Weighted Number Weighted Outstanding options at the beginning of period 897,167 $ 8.14 1,110,666 $ 8.43 Options granted — — — — Options exercised — — (7,499 ) 6.32 Options forfeited/cancelled (300 ) 8.08 (8,300 ) 8.14 Outstanding options at the end of period 896,867 $ 8.14 1,094,867 $ 8.45 Exercisable options at the end of period 858,195 $ 8.15 963,522 $ 8.48
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Range of Exercise Price Number Weighted Weighted Number Weighted $2.8751 – $5.7500 3,800 2.1 $ 2.95 3,800 $ 2.95 $5.7501 – $8.6250 768,567 5.0 7.96 729,895 7.96 $8.6251 – $11.5000 124,500 5.8 9.40 124,500 9.40 896,867 5.1 $ 8.14 858,195 $ 8.15
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Six Months Ended March 31, 2017 2016 Number of Weighted Number of Weighted Unvested at the beginning of period — $ — 44,107 $ 9.28 Awards granted — — 5,000 7.89 Vested — — (34,107 ) 9.57 Forfeited — — — — Unvested at the end of period — $ — 15,000 $ 7.92 Three Months Ended March 31, 2017 2016 Number of Weighted Number of Weighted Unvested at the beginning of period — $ — 15,000 $ 7.92 Awards granted — — — — Vested — — — — Forfeited — — — Unvested at the end of period — $ — 15,000 $ 7.92

Note 18 - Fair Value of Finan42

Note 18 - Fair Value of Financial Measurements and Disclosures (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	March 31, 2017 September 30, 2016 Carrying Fair Carrying Fair Financial assets Cash and cash equivalents (Level 1) $ 10,521,000 $ 10,521,000 $ 18,526,000 $ 18,526,000 Restricted cash (Level 1) 10,064,000 10,064,000 — — Available-for-sale investments (Level 1) 5,397,000 5,397,000 56,764,000 56,764,000 Consumer receivables acquired for liquidation (Level 3) 11,651,000 44,014,000 14,320,000 47,233,000 Structured settlements (Level 3) 90,370,000 90,370,000 85,708,000 85,708,000 Other investments, net (1) — — 3,590,000 3,590,000 Financial liabilities Other debt – CBC, revolving line of credit (Level 3) 18,709,000 18,709,000 10,154,000 10,154,000 Other debt – CBC, non-recourse notes payable with varying installments (Level 3) 55,474,000 55,474,000 57,281,000 57,281,000
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	Fair Value Valuation Significant Unobservable Weighted Average Rate Structured settlements at fair value $ 90,370,000 Discounted cash flow Discount rate 4.80% – 10.5%
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Balance at September 30, 2016 $ 85,708,000 Total losses included in earnings (2,293,000 ) Purchases 7,926,000 Sales — Interest accreted 3,165,000 Payments received (4,136,000 ) Total $ 90,370,000 The amount of total losses for the six months period included in earnings attributable to the change in unrealized losses relating to assets held at March 31, 2017 $ (2,293,000 )
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	Total losses included in the six months ended March 31, 2017 $ (2,293,000 ) Change in unrealized losses relating to assets still held at March 31, 2017 $ (2,293,000 )

Note 19 - Segment Reporting (Ta

Note 19 - Segment Reporting (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Personal GAR (Dollars in millions) Consumer Injury Structured Disability Corporate Total Three Months Ended March 31, 2017: Total Revenues $ 4.0 $ 2.2 $ 0.6 $ 1.5 $ — $ 8.3 Other income (loss) — — — — (0.7 ) (0.7 ) Income (loss) before income tax 3.5 (0.3 ) (1.9 ) (0.5 ) (10.2 ) (9.4 ) 2016: Total Revenues 4.9 1.8 3.0 0.9 — 10.6 Other income — — — — 0.4 0.4 Income (loss) before income tax 0.9 0.4 0.7 (2.7 ) (2.5 ) (3.2 ) Six Months Ended March 31, 2017: Total Revenues 8.0 4.4 1.6 2.9 — 16.9 Other income (loss) — — — — (0.1 ) (0.1 ) Income (loss) before income tax 6.9 (0.3 ) (3.5 ) (1.4 ) (13.9 ) (12.2 ) Total Assets 18.8 49.0 87.4 2.3 53.9 211.4 2016: Total Revenues 10.1 4.9 5.9 1.5 — 22.4 Other income — — — — 0.9 0.9 Income (loss) before income tax 4.8 2.3 1.4 (4.5 ) (3.8 ) 0.2 Total Assets 16.8 36.2 71.6 3.7 110.5 238.8

Note 20 - Accumulated Other C44

Note 20 - Accumulated Other Comprehensive (Loss) Income (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	March 31, 2017 September 30, 2016 Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ 624,000 $ (538,000 ) $ 86,000 $ (205,000 ) $ (1,480,000 ) $ (1,685,000 ) Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $121,000 and ($628,000) at March 31, 2017, and September 30, 2016, respectively. - (181,000 ) (181,000 ) - 942,000 942,000 Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $23,000 and ($529,000) at March 31, 2017, and September 30, 2016, respectively. (35,000 ) - (35,000 ) 868,000 - 868,000 Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $397,000 and $24,000 at March 31, 2017, and September 30, 2016, respectively. (596,000 ) - (596,000 ) (39,000 ) - (39,000 ) Net current-period other comprehensive (loss) income (631,000 ) (181,000 ) (812,000 ) 829,000 942,000 $ 1,771,000 Ending balance $ (7,000 ) $ (719,000 ) $ (726,000 ) $ 624,000 $ (538,000 ) $ 86,000 March 31, 201 6 Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ (205,000 ) $ (1,480,000 ) $ (1,685,000 ) Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $557,000 during the six month period ended March 31, 2016. - 496,000 496,000 Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of ($294,000) during the six month period ended March 31, 2016. 503,000 - 503,000 Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $11,000 during the six month period ended March 31, 2016. (20,000 ) - (20,000 ) Net current-period other comprehensive (loss) income 483,000 496,000 979,000 Ending balance $ 278,000 $ (984,000 ) $ (706,000 )

Note 1 - Business and Basis o45

Note 1 - Business and Basis of Presentation (Details Textual) - USD ($)	Nov. 08, 2016	Aug. 07, 2013	May 08, 2012	Nov. 30, 2016	Mar. 31, 2017	Sep. 30, 2016
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest			60.00%
Percentage of Ownership in Subsidiaries		100.00%
Cash, Uninsured Amount					$ 5,200,000
Cash, Uninsured Amount, Foreign					1,600,000
Restricted Cash					10,064,000
Goodwill					2,770,000	$ 2,770,000
CBC [Member]
Goodwill					1,400,000
VATIV [Member]
Goodwill					$ 1,400,000
Simia Capital LLC [Member]
Percentage of Ownership in Subsidiaries				100.00%
Pegasus Legal Funding LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	80.00%				80.00%

Note 3 - Available-for-sale I46

Note 3 - Available-for-sale Investments (Details Textual)	3 Months Ended		6 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2016	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)
Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments	$ (948,000)		$ (993,000)	$ (31,000)
Realized Investment Gains (Losses)			177,000	47,000
Available-for-sale Securities, Gross Realized Gain (Loss)			$ (816,000)	$ 16,000
Number of Investments Sold	6	0	6	2
Number of Investments	3		3
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	2		2

Note 3 - Available-for-sale I47

Note 3 - Available-for-sale Investments - Investments Classified as Available-for-sale (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Unrealized Losses	$ (15,000)	$ (49,000)
Fair Value	5,397,000	56,764,000
Amortized Cost	5,408,000	55,724,000
Unrealized Gains	$ 4,000	$ 1,089,000

Note 4 - Consumer Receivables48

Note 4 - Consumer Receivables Acquired for Liquidation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Face Value of Charged-off Consumer Receivables	$ 0	$ 24,800,000	$ 35,000,000	$ 121,000,000
Purchased Cost of Charged-off Consumer Receivables	$ 0	$ 1,700,000	$ 2,200,000	$ 6,200,000
Fee Charged on Portfolio Purchase			3.00%

Note 4 - Consumer Receivables49

Note 4 - Consumer Receivables Acquired for Liquidation - Changes In Balance Sheet Account of Consumer Receivables Acquired for Liquidation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Finance income as a percentage of collections	66.90%	65.70%	64.80%	68.10%
Balance	$ 13,243,000	$ 17,843,000	$ 13,671,000	$ 15,608,000
Acquisitions of receivable portfolio		1,722,000	2,213,000	6,141,000
Net cash collections from collection of consumer receivables acquired for liquidation	(6,009,000)	(7,481,000)	(12,188,000)	(14,774,000)
Net cash collections represented by account sales of consumer receivables acquired for liquidation			(190,000)
Impairment		(124,000)		(124,000)
Effect of foreign currency translation	399,000	(90,000)	126,000	(123,000)
Finance income recognized	4,018,000	4,914,000	8,019,000	10,056,000
Balance	$ 11,651,000	$ 16,784,000	$ 11,651,000	$ 16,784,000

Note 4 - Consumer Receivables50

Note 4 - Consumer Receivables Acquired for Liquidation - Collections Received Less Commissions and Direct Costs (Details) - USD ($)		3 Months Ended		6 Months Ended
		Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Gross collections (1)	[1]	$ 10,621,000	$ 12,393,000	$ 22,116,000	$ 24,309,000
Commissions and fees (2)	[2]	4,612,000	4,912,000	9,738,000	9,535,000
Net collections		$ 6,009,000	$ 7,481,000	$ 12,378,000	$ 14,774,000
[1]	Gross collections include: collections from third-party collection agencies and attorneys, collections from in-house efforts, and collections represented by account sales.
[2]	Commissions and fees are the contractual commission earned by third party collection agencies and attorneys, and direct costs associated with the collection effort, generally court costs. Includes a 3% fee charged by a servicer on gross collections received by the Company in connection with the Portfolio Purchase. The fee is charged for asset location, skip tracing and ultimately suing debtors in connection with this portfolio purchase.

Note 5 - Acquisition of CBC (De

Note 5 - Acquisition of CBC (Details Textual) - USD ($)	Jan. 01, 2016	Dec. 31, 2015	Dec. 31, 2013
Restricted Stock [Member]
Shares Lock-up Period		1 year
CBC [Member]
Equity Method Investment, Ownership Percentage			80.00%
Business Acquisition, Percentage of Voting Interests Acquired		20.00%
Business Combination, Consideration Transferred		$ 1,800,000	$ 5,900,000
Payments to Acquire Businesses, Gross		800,000
Employment Agreement Term	2 years
CBC [Member] | Principal One [Member]
Payments to Acquire Businesses, Gross		400,000
CBC [Member] | Principal Two [Member]
Payments to Acquire Businesses, Gross		400,000
CBC [Member] | Restricted Stock [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 1,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		123,304
Shares Lock-up Period		1 year
CBC [Member] | Restricted Stock [Member] | Principal One [Member]
Shares Issued, Price Per Share		$ 7.95
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		61,652
CBC [Member] | Restricted Stock [Member] | Principal Two [Member]
Shares Issued, Price Per Share		$ 7.95
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		61,652

Note 6 - Structured Settlemen52

Note 6 - Structured Settlements (At Fair Value) (Details Textual) - USD ($)	Apr. 28, 2017	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016
Unrealized Gain (Loss) on Structured Settlements		$ (1,338,000)	$ 1,637,000	$ (2,293,000)	$ 3,164,000
Unrealized Gain (Loss) on Structured Settlements Due to Day One Gains on New Structured Settlements Financed				4,300,000
Unrealized Gain (Loss) on Structured Settlements Due to Change in Realized Gains				(1,000,000)
Financing Receivable, Recorded Investment, Past Due		0		0		$ 0
Financing Receivable, Recorded Investment, Nonaccrual Status		$ 0		$ 0		$ 0
Assignee [Member] | Life Contingent Annuities Portfolio [Member] | Subsequent Event [Member]
Assets, Fair Value Adjustment	$ (5,600,000)

Note 6 - Structured Settlemen53

Note 6 - Structured Settlements (At Fair Value) - Components of Structured Settlements (Details) - USD ($)		Mar. 31, 2017	Sep. 30, 2016
Maturity (1) (2)	[1],[2]	$ 152,548,000	$ 133,059,000
Unearned income		(62,178,000)	(47,351,000)
Structured settlements, net		$ 90,370,000	$ 85,708,000
[1]	The maturity value represents the aggregate unpaid principal balance at March 31, 2017 and September 30, 2016.
[2]	There are no amounts of structured settlements that are past due, or in nonaccrual status at March 31, 2017 and September 30, 2016.

Note 6 - Structured Settlemen54

Note 6 - Structured Settlements (At Fair Value) - Structured Settlements (Details) - Structured Settlement [Member] - USD ($)		Mar. 31, 2017	Sep. 30, 2016
$25,000,000 revolving line of credit (3)	[1]	$ 18,709,000	$ 10,154,000
Total structured settlements		90,370,000	85,708,000
Structured Settlements Encumbered [Member]
Total structured settlements		74,183,000	67,435,000
Structured Settlements Not Encumbered [Member]
Total structured settlements		16,187,000	18,273,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until June 2025 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable	[1]	1,771,000	1,862,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until August 2026 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable	[1]	4,056,000	4,242,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until April 2032 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable	[1]	3,926,000	3,987,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until February 2037 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable	[1]	18,393,000	18,978,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until March 2034 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable	[1]	14,006,000	14,507,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable Until February 2043 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable	[1]	$ 13,322,000	$ 13,705,000
[1]	See Note 10 - Other Debt - CBC

Note 6 - Structured Settlemen55

Note 6 - Structured Settlements (At Fair Value) - Structured Settlements (Details) (Parentheticals) - USD ($)		6 Months Ended	12 Months Ended
		Mar. 31, 2017	Sep. 30, 2016	May 02, 2014
Line of credit, current borrowing capacity				$ 20,000,000
Structured Settlement [Member]
Line of credit, current borrowing capacity	[1]	$ 25,000,000	$ 25,000,000
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until June 2025 [Member] | Structured Settlement [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	[1]	2025-06	2025-06
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until August 2026 [Member] | Structured Settlement [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	[1]	2026-08	2026-08
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until April 2032 [Member] | Structured Settlement [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	[1]	2032-04	2032-04
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until February 2037 [Member] | Structured Settlement [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	[1]	2037-02	2037-02
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until March 2034 [Member] | Structured Settlement [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	[1]	2034-03	2034-03
Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable Until February 2043 [Member] | Structured Settlement [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	[1]	2043-02	2043-02
[1]	See Note 10 - Other Debt - CBC

Note 6 - Structured Settlemen56

Note 6 - Structured Settlements (At Fair Value) - Expected Cash Flows of Structured Settlements Based on Maturity Value (Details) - USD ($)		Mar. 31, 2017	Sep. 30, 2016
September 30, 2017 (6 months)		$ 5,702,000
September 30, 2018		8,892,000
September 30, 2019		9,237,000
September 30, 2020		8,713,000
September 30, 2021		9,576,000
Thereafter		110,428,000
Total	[1],[2]	$ 152,548,000	$ 133,059,000
[1]	The maturity value represents the aggregate unpaid principal balance at March 31, 2017 and September 30, 2016.
[2]	There are no amounts of structured settlements that are past due, or in nonaccrual status at March 31, 2017 and September 30, 2016.

Note 7 - Litigation Funding (De

Note 7 - Litigation Funding (Details Textual) - USD ($)	Mar. 24, 2017	Nov. 08, 2016	May 18, 2012	May 08, 2012	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	May 02, 2014
Company Investment in Personal Injury							$ 47,900,000		$ 48,300,000
Allowance for Doubtful Accounts Receivable					$ 10,700,000	$ 6,200,000	10,700,000	$ 6,200,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest				60.00%
Line of Credit Facility, Maximum Borrowing Capacity														$ 30,000,000
Valuation Allowances and Reserves, Other							2,000,000
Net Investment Income							0	0
Revolving Credit Facility [Member]
Debt Instrument, Term			2 years
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,000,000										$ 1,500,000
Line of Credit Facility, Write-off							1,500,000
Pegasus Legal Funding LLC [Member]
Earnings in Interest and Fees from Invested Venture					2,100,000	1,800,000	4,400,000	4,900,000
Allowance for Doubtful Accounts Receivable					$ 10,652,000	$ 6,175,000	$ 10,652,000	$ 6,175,000	$ 8,542,000	$ 9,542,000	$ 5,496,000	$ 5,459,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		80.00%					80.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		20.00%
Simia Capital LLC [Member]
Payments to Acquire Portfolio of Personal Injury Claims	$ 3,000,000
Balance Point Divorce Funding, LLC [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				40.00%

Note 7 - Litigation Funding - R

Note 7 - Litigation Funding - Reserves for Bad Debts (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Balance at end of period	$ 10,700,000	$ 6,200,000	$ 10,700,000	$ 6,200,000
Pegasus Legal Funding LLC [Member]
Balance at beginning of period	9,542,000	5,496,000	8,542,000	5,459,000
Provisions for losses	1,885,000	724,000	3,274,000	1,136,000
Write offs	(775,000)	(45,000)	(1,164,000)	(420,000)
Balance at end of period	$ 10,652,000	$ 6,175,000	$ 10,652,000	$ 6,175,000

Note 8 - Furniture & Equipmen59

Note 8 - Furniture & Equipment - Summary of Furniture and Equipment (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Total	$ 2,016,000	$ 2,001,000
Less accumulated depreciation and amortization	1,817,000	1,758,000
Balance, end of period	199,000	243,000
Furniture and Fixtures [Member]
Total	417,000	417,000
Equipment [Member]
Total	236,000	234,000
Software Development [Member]
Total	$ 1,363,000	$ 1,350,000

Note 9 - Non Recourse Debt (Det

Note 9 - Non Recourse Debt (Details Textual) - USD ($)	Mar. 30, 2016	Jun. 03, 2014	May 02, 2014	Aug. 07, 2013	Jun. 30, 2016	Mar. 31, 2007	Mar. 31, 2017	Sep. 30, 2016
Line of Credit Facility, Covenant Consolidated Tangible Net Worth			$ 150,000,000
Portfolio Purchase						$ 300,000,000
Receivables Financing Agreement Term						3 years
Percentage of Ownership in Subsidiaries				100.00%
Prepayment Fees				$ 15,000,000
Receivable Finance Agreement, Portfolio Purchase Collections, Percentage				30.00%
Debt Instrument, Final Principal Payment		$ 2,901,199
Voluntary Debt Prepayment		1,866,036
Receivable Finance Agreement, Collections from Portfolio Purchase		$ 16,900,000			$ 16,900,000
Line of Credit Facility, Current Borrowing Capacity			20,000,000
Line of Credit Facility, Maximum Borrowing Capacity			$ 30,000,000
Line of Credit Facility, Expiration Period			3 years
Debt Instrument, Basis Spread on Variable Rate			2.75%
Long-term Line of Credit							$ 9,600,000
Restricted Cash							10,064,000
Amended Loan Agreement [Member]
Line of Credit Facility, Covenant Decrease Consolidated Tangible Net Worth	$ 50,000,000
Line of Credit Facility, Covenant Consolidated Tangible Net Worth	$ 100,000,000
Debt Instrument, Basis Spread on Variable Rate	2.25%
Long-term Line of Credit							9,600,000
Bank of Montreal [Member]
Non-Recourse Debt							$ 169,000
Receivables Financing Agreement [Member]
Non-Recourse Debt						$ 227,000,000

Note 10 - Other Debt - CBC (Det

Note 10 - Other Debt - CBC (Details Textual) - USD ($)	Mar. 01, 2015	Sep. 29, 2014	Dec. 31, 2013	Sep. 29, 2014	Apr. 07, 2017	Mar. 31, 2017	Sep. 30, 2016	Jul. 08, 2016	Sep. 25, 2015	Nov. 26, 2014	Sep. 30, 2014	May 02, 2014	May 18, 2012
Line of Credit Facility, Maximum Borrowing Capacity												$ 30,000,000
Line of Credit Facility, Current Borrowing Capacity												$ 20,000,000
Other Long-term Debt						$ 74,183,000	$ 67,435,000
Long-term Line of Credit						9,600,000
Notes Payable, Noncurrent						55,500,000	57,300,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity											$ 1,500,000		$ 1,000,000
Long-term Line of Credit						$ 18,700,000
CBC [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000	$ 22,000,000		$ 22,000,000
Debt Instrument, Floor Interest Rate	4.10%			4.75%
Noncontrolling Interest, Ownership Percentage by Parent						100.00%
Line of Credit Facility, Expiration Date	Mar. 1, 2017	Feb. 28, 2015
CBC [Member] | Secured Debt [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate								4.85%	5.10%	5.40%
Debt Instrument, Face Amount								$ 14,800,000	$ 16,600,000	$ 21,800,000
CBC [Member] | Secured Debt [Member] | Subsequent Event [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate					5.00%
Debt Instrument, Face Amount					$ 18,340,000
CBC [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			$ 25,900,000
Line of Credit Facility, Current Borrowing Capacity			$ 12,500,000			$ 25,000,000	25,000,000
Debt Instrument, Floor Interest Rate			5.50%
Long-term Line of Credit						18,709,000	10,154,000
Notes Payable, Noncurrent						$ 55,474,000	$ 57,281,000

Note 10 - Other Debt - CBC - Co

Note 10 - Other Debt - CBC - Component of Other Debt From Acquisition (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Notes Payable, Noncurrent	$ 55,500,000	$ 57,300,000
Long-term Line of Credit	9,600,000
Other Long-term Debt	74,183,000	67,435,000
CBC [Member]
Notes Payable, Noncurrent	$ 55,474,000	57,281,000
Interest Rate	4.10%
Long-term Line of Credit	$ 18,709,000	10,154,000
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until June 2025 [Member]
Notes Payable, Noncurrent	$ 1,771,000	1,862,000
Interest Rate	8.75%
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until August 2026 [Member]
Notes Payable, Noncurrent	$ 4,056,000	4,242,000
Interest Rate	7.25%
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until April 2032 [Member]
Notes Payable, Noncurrent	$ 3,926,000	3,987,000
Interest Rate	7.125%
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until February 2037 [Member]
Notes Payable, Noncurrent	$ 18,393,000	18,978,000
Interest Rate	5.39%
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until March 2034 [Member]
Notes Payable, Noncurrent	$ 14,006,000	14,507,000
Interest Rate	5.07%
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable Until February 2043 [Member]
Notes Payable, Noncurrent	$ 13,322,000	$ 13,705,000
Interest Rate	4.85%

Note 10 - Other Debt - CBC - 63

Note 10 - Other Debt - CBC - Component of Other Debt From Acquisition (Details) (Parentheticals) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016	May 02, 2014	Dec. 31, 2013
Line of credit, current borrowing capacity			$ 20,000,000
CBC [Member]
Line of credit, current borrowing capacity	$ 25,000,000	$ 25,000,000		$ 12,500,000
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until June 2025 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	2025-06	2025-06
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until August 2026 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	2026-08	2026-08
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until April 2032 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	2032-04	2032-04
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until February 2037 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	2037-02	2037-02
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable until March 2034 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	2034-03	2034-03
CBC [Member] | Notes Payable Secured by Settlement Receivables with Principal and Interest Outstanding Payable Until February 2043 [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, maturity date	2043-02	2043-02

Note 11 - Commitments and Con64

Note 11 - Commitments and Contingencies (Details Textual) - USD ($)	Nov. 11, 2016	Jul. 24, 2015	Sep. 30, 2016	Mar. 31, 2016	Mar. 31, 2017
Violation of Federal Fair Debt Collection Practice Act and Racketeer Influenced and Corrupt Organization Act [Member]
Litigation Settlement, Amount Awarded to Other Party		$ 39,000
Estimated Litigation Liability					$ 2,300,000
Violation of Federal Fair Debt Collection Practice Act and Racketeer Influenced and Corrupt Organization Act [Member] | General and Administrative Expense [Member]
Litigation Settlement, Expense			$ 300,000	$ 2,000,000
Violation of Federal Fair Debt Collection Practice Act and Racketeer Influenced and Corrupt Organization Act [Member] | Individual Basis for a Payment to each Plaintiff [Member]
Litigation Settlement, Amount Awarded to Other Party		$ 13,000
Chief Executive Officer [Member] | Simia Capital LLC [Member]
Employment Agreement, Annual Base Salary	$ 250,000
Employment Agreement, Profit Bonus, Percentage of Profit	15.00%
Employment Agreement Term	5 years
Employment Agreement, Severance, Years of Base Salary	2 years
Term of Non-compete and Non-solicitation Provision	2 years

Note 12 - Income Recognition,65

Note 12 - Income Recognition, Impairments, and Commissions and Fees (Details Textual) - Fixed Income Funds [Member] - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 31, 2014	Mar. 31, 2017	Sep. 30, 2016
Available-for-sale Securities, Equity Securities	$ 5,000,000
Related Party Transaction, Rate	14.00%
Other than Temporary Impairment Losses, Investments		$ 3,425,000	$ 1,000,000

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2017	Mar. 31, 2016
Effective Income Tax Rate Reconciliation, Percent	41.00%	45.00%	41.00%	49.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			34.00%	35.00%
Unrecognized Tax Benefits			$ 0
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards			$ 0

Note 14 - Net (Loss) Income P67

Note 14 - Net (Loss) Income Per Share - Computation of Basic and Diluted Per Share Data (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Weighted Average Shares, Basic (in shares)	9,691,576	12,076,120	10,795,903	12,115,987
Per Share Amount, Basic (in dollars per share)	$ (0.57)	$ (0.15)	$ (0.67)	$ 0
Weighted Average Shares (in shares)
Net Income	$ (5,569,000)	$ (1,831,000)	$ (7,226,000)	$ (25,000)
Weighted Average Shares, Diluted (in shares)	9,691,576	12,076,120	10,795,903	12,115,987
Per Share Amount, Diluted (in dollars per share)	$ (0.57)	$ (0.15)	$ (0.67)	$ 0

Note 15 - Stock Based Compens68

Note 15 - Stock Based Compensation (Details Textual) - shares	Dec. 31, 2015	Dec. 16, 2015	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		67,100	0		0	67,100
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	123,304	5,000				5,000
Shares Lock-up Period	1 year
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares		9,100
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		58,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years

Note 15 - Stock Based Compens69

Note 15 - Stock Based Compensation - Weighted Average Assumptions Used in Option Pricing Model (Details)	Dec. 16, 2015
Risk-free interest rate	0.24%
Expected term (years) (Year)	6 years 91 days
Expected volatility	23.40%
Dividend yield	0.00%

Note 16 - Stock Option Plans (D

Note 16 - Stock Option Plans (Details Textual)	Dec. 31, 2015shares	Dec. 16, 2015shares	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)shares	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)shares	Mar. 31, 2017USD ($)shares	Mar. 21, 2012shares	Mar. 05, 2012shares	Mar. 01, 2006shares	May 01, 2002shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Total Fair Value | $				$ 0		$ 532,000
Allocated Share-based Compensation Expense | $			$ 14,000	145,000	$ 8,000	428,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $			62,000		62,000		$ 62,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $			228,000		228,000		228,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $			219,000		$ 219,000		219,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term					4 years 328 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $			$ 111,000	$ 122,000	$ 657,000	$ 1,052,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			0	7,499	0	7,499
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		67,100	0		0	67,100
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $					$ 0	$ 40,000
Allocated Share-based Compensation Expense | $			$ 0	$ 14,000	0	$ 101,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $			$ 0		$ 0		0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	123,304	5,000				5,000
Employee Stock Option [Member]
Allocated Share-based Compensation Expense | $			$ 14,000	$ 131,000	$ 8,000	$ 327,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $			$ 62,000		$ 62,000		$ 62,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					1 year 255 days
The 2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period							66,868
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			1,337,043		1,337,043		1,337,043
Share-based Compensation Arrangement by Share-based Payment Award, Number of Eligible Employees							95
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							484,200
The 2012 Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							245,625
Equity Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant								0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized										1,000,000
The 2002 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant									0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized											1,000,000

Note 16 - Stock Option Plans -

Note 16 - Stock Option Plans - Summary of Stock Option Plans (Details) - $ / shares	Dec. 16, 2015	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Options Exercisable, Number of Shares Exercisable (in shares)		858,195	963,522	858,195	963,522
Options Exercisable, Weighted Average Exercise Price (in dollars per share)		$ 8.15	$ 8.48	$ 8.15	$ 8.48
Outstanding options at the beginning of period (in shares)		897,167	1,110,666	949,667	1,043,566
Outstanding options at the beginning of period (in dollars per share)		$ 8.14	$ 8.43	$ 8.47	$ 8.47
Options granted (in shares)	67,100	0		0	67,100
Options granted (in dollars per share)					$ 7.93
Options exercised (in shares)		0	(7,499)	0	(7,499)
Options exercised (in dollars per share)			$ 6.32		$ 6.32
Options forfeited/cancelled (in shares)		(300)	(8,300)	(52,800)	(8,300)
Options forfeited/cancelled (in dollars per share)		$ 8.08	$ 8.14	$ 14.13	$ 8.14
Outstanding options at the end of period (in shares)		896,867	1,094,867	896,867	1,094,867
Outstanding options at the end of period (in dollars per share)		$ 8.14	$ 8.45	$ 8.14	$ 8.45

Note 16 - Stock Option Plans 72

Note 16 - Stock Option Plans - Summary of Outstanding Options (Details) - $ / shares	6 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015
Options Outstanding, Number of Shares Outstanding (in shares)	896,867	897,167	949,667	1,094,867	1,110,666	1,043,566
Options Outstanding, Weighted Remaining Contractual Life (Year)	5 years 36 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.14	$ 8.14	$ 8.47	$ 8.45	$ 8.43	$ 8.47
Options Exercisable, Number of Shares Exercisable (in shares)	858,195			963,522
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.15			$ 8.48
Range of Exercise Price, Lower (in dollars per share)
Range of Exercise Price, Upper (in dollars per share)
Range One [Member]
Options Outstanding, Number of Shares Outstanding (in shares)	3,800
Options Outstanding, Weighted Remaining Contractual Life (Year)	2 years 36 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 2.95
Options Exercisable, Number of Shares Exercisable (in shares)	3,800
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 2.95
Range of Exercise Price, Lower (in dollars per share)	2.8751
Range of Exercise Price, Upper (in dollars per share)	$ 5.75
Range Two [Member]
Options Outstanding, Number of Shares Outstanding (in shares)	768,567
Options Outstanding, Weighted Remaining Contractual Life (Year)	5 years
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 7.96
Options Exercisable, Number of Shares Exercisable (in shares)	729,895
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 7.96
Range of Exercise Price, Lower (in dollars per share)	5.7501
Range of Exercise Price, Upper (in dollars per share)	$ 8.625
Range Three [Member]
Options Outstanding, Number of Shares Outstanding (in shares)	124,500
Options Outstanding, Weighted Remaining Contractual Life (Year)	5 years 292 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.40
Options Exercisable, Number of Shares Exercisable (in shares)	124,500
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.40
Range of Exercise Price, Lower (in dollars per share)	8.6251
Range of Exercise Price, Upper (in dollars per share)	$ 11.50

Note 16 - Stock Option Plans 73

Note 16 - Stock Option Plans - Summary of Restricted Stock Transactions (Details) - Restricted Stock [Member] - $ / shares	Dec. 31, 2015	Dec. 16, 2015	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Unvested at the end of period (in dollars per share)	$ 7.92			$ 7.92		$ 7.92
Unvested at the beginning of period (in shares)				15,000		44,107
Unvested at the beginning of period (in dollars per share)				$ 7.92		$ 9.28
Awards granted (in shares)	123,304	5,000				5,000
Awards granted (in dollars per share)						$ 7.89
Vested (in shares)						(34,107)
Vested (in dollars per share)						$ 9.57
Forfeited (in shares)
Forfeited (in dollars per share)
Unvested at the end of period (in shares)	15,000			15,000		15,000

Note 17 - Stockholders' Equity

Note 17 - Stockholders' Equity (Details Textual) - USD ($)

Mar. 10, 2017

Feb. 15, 2017

Feb. 06, 2017

Jan. 06, 2017

Nov. 21, 2016

Mar. 17, 2016

Mar. 31, 2017

Mar. 31, 2016

Mar. 31, 2017

Mar. 31, 2016

Sep. 30, 2016

Jan. 18, 2017

Dec. 17, 2015

Aug. 11, 2015

Dividends

$ 0

$ 0

$ 0

$ 0

Share Price

$ 10.20

Treasury Stock, Value, Acquired, Cost Method

$ 54,203,000

$ 8,363,000

Mangrove [Member]

Mutual Confidentiality Agreement, Extended Period

30 days

Mangrove [Member] | Ricky Stern Family [Member]

Treasury Stock, Shares, Acquired

471,086

Treasury Stock, Value, Acquired, Cost Method

$ 4,900,000

Stern Stockholders [Member]

Voting Agreement, Related Party Maximum Percentage of Voting Right

49.00%

Shares Repurchase Plan [Member]

Stock Repurchase Program, Authorized Amount

$ 15,000,000

$ 15,000,000

Treasury Stock, Shares, Acquired

1,186,000

Stock Repurchase Program, Additional Authorized Repurchase Amount

$ 15,000,000

Treasury Stock, Value, Acquired, Cost Method

$ 9,900,000

$ 10,100,000

Settlement Agreement [Member]

Stock Repurchase Program, Purchase Price Per Share

$ 10.35

Treasury Stock, Value, Acquired, Cost Method

54,200,000

Stock Repurchase Program, Number of Shares Authorized to be Repurchased

5,314,009

Stock Repurchase Program, Number of Share Tendered

6,022,253

Stock Repurchase Program, Number of Shares Oversubscribed

708,244

Stock Repurchase Program, Percent of Share Tendered

88.24%

Treasury Stock, Percent, Acquired

44.70%

Settlement Agreement [Member] | General and Administrative Expense [Member]

Treasury Stock, Value, Acquired, Cost Method

$ 797,000

Settlement Agreement [Member] | Mangrove [Member]

Stock Repurchase Program, Number of Shares Authorized to be Repurchased

4,005,701

Note 18 - Fair Value of Finan75

Note 18 - Fair Value of Financial Measurements and Disclosures (Details Textual) - USD ($)	6 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Redemption Restriction Period	5 years
Available-for-sale Securities	$ 5,397,000	$ 56,764,000
Fair Value, Inputs, Level 2 [Member]
Available-for-sale Securities	0
Fair Value, Inputs, Level 3 [Member]
Available-for-sale Securities	$ 0

Note 18 - Fair Value of Finan76

Note 18 - Fair Value of Financial Measurements and Disclosures - Fair Value of Financial Measurements (Details) - USD ($)		Mar. 31, 2017	Sep. 30, 2016
Fair Value		$ 5,397,000	$ 56,764,000
Reported Value Measurement [Member]
Other investments, net	[1]		3,590,000
Estimate of Fair Value Measurement [Member]
Other investments, net	[1]		3,590,000
Fair Value, Inputs, Level 1 [Member] | Reported Value Measurement [Member]
Cash and cash equivalents (Level 1)		10,521,000	18,526,000
Restricted cash (Level 1)		10,064,000
Fair Value		5,397,000	56,764,000
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Cash and cash equivalents (Level 1)		10,521,000	18,526,000
Restricted cash (Level 1)		10,064,000
Fair Value		5,397,000	56,764,000
Fair Value, Inputs, Level 3 [Member]
Fair Value		0
Fair Value, Inputs, Level 3 [Member] | Reported Value Measurement [Member]
Consumer receivables acquired for liquidation (Level 3)		11,651,000	14,320,000
Structured settlements (Level 3)		90,370,000	85,708,000
Other debt – CBC, revolving line of credit (Level 3)		18,709,000	10,154,000
Other debt – CBC, non-recourse notes payable with varying installments (Level 3)		55,474,000	57,281,000
Fair Value, Inputs, Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Consumer receivables acquired for liquidation (Level 3)		44,014,000	47,233,000
Structured settlements (Level 3)		90,370,000	85,708,000
Other debt – CBC, revolving line of credit (Level 3)		18,709,000	10,154,000
Other debt – CBC, non-recourse notes payable with varying installments (Level 3)		$ 55,474,000	$ 57,281,000
[1]	The Company has elected to early adopt ASU 2015-07 and in accordance with ASU 2015-07, certain investments that are measured at fair value using the net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheet. As of March 31, 2017, after receiving notification that the investment was being liquidated, the Company wrote it off.

Note 18 - Fair Value of Finan77

Note 18 - Fair Value of Financial Measurements and Disclosures - Quantitative Information about Level 3 Fair Value Measurements (Details)	6 Months Ended
	Mar. 31, 2017USD ($)
Structured Settlements at Fair Value	$ 90,370,000
Income Approach Valuation Technique [Member]
Structured Settlements at Fair Value	$ 90,370,000
Rate	4.80%

Note 18 - Fair Value of Finan78

Note 18 - Fair Value of Financial Measurements and Disclosures - Changes in Structured Settlements at Fair Value Using Significant Unobservable Inputs (Details)	6 Months Ended
	Mar. 31, 2017USD ($)
Balance at September 30, 2016	$ 85,708,000
Total losses included in earnings	(2,293,000)
Purchases	7,926,000
Sales
Interest accreted	3,165,000
Payments received	(4,136,000)
Total	90,370,000
The amount of total losses for the six months period included in earnings attributable to the change in unrealized losses relating to assets held at March 31, 2017	$ (2,293,000)

Note 18 - Fair Value of Finan79

Note 18 - Fair Value of Financial Measurements and Disclosures - Schedule of Realized and Unrealized Gains and Losses (Details)	6 Months Ended
	Mar. 31, 2017USD ($)
Total losses included in the six months ended March 31, 2017	$ (2,293,000)
Change in unrealized losses relating to assets still held at March 31, 2017	$ (2,293,000)

Note 19 - Segment Reporting (De

Note 19 - Segment Reporting (Details Textual)	Nov. 08, 2016	May 08, 2012	Dec. 31, 2016	Mar. 31, 2017
Number of Reportable Segments			4
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		60.00%
Pegasus Legal Funding LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	80.00%			80.00%

Note 19 - Segment Reporting - S

Note 19 - Segment Reporting - Schedule of Segment Reporting (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016
Income (loss) before income tax	$ (9,396,000)	$ (3,173,000)	$ (12,151,000)	$ 195,000
Total Assets	211,396,000	238,800,000	211,396,000	238,800,000	$ 255,399,000
Total Revenues	8,269,000	10,570,000	16,872,000	22,390,000
Other income (loss)	(700,000)	400,000	(100,000)	900,000
Operating Segments [Member] | Consumer Receivables [Member]
Income (loss) before income tax	3,500,000	900,000	6,900,000	4,800,000
Total Assets	18,800,000	16,800,000	18,800,000	16,800,000
Total Revenues	4,000,000	4,900,000	8,000,000	10,100,000
Other income (loss)
Operating Segments [Member] | Personal Injury Claims [Member]
Income (loss) before income tax	(300,000)	400,000	(300,000)	2,300,000
Total Assets	49,000,000	36,200,000	49,000,000	36,200,000
Total Revenues	2,200,000	1,800,000	4,400,000	4,900,000
Other income (loss)
Operating Segments [Member] | Structured Settlement [Member]
Income (loss) before income tax	(1,900,000)	700,000	(3,500,000)	1,400,000
Total Assets	87,400,000	71,600,000	87,400,000	71,600,000
Total Revenues	600,000	3,000,000	1,600,000	5,900,000
Other income (loss)
Operating Segments [Member] | GAR Disability Advocates [Member]
Income (loss) before income tax	(500,000)	(2,700,000)	(1,400,000)	(4,500,000)
Total Assets	2,300,000	3,700,000	2,300,000	3,700,000
Total Revenues	1,500,000	900,000	2,900,000	1,500,000
Other income (loss)
Corporate, Non-Segment [Member]
Income (loss) before income tax	(10,200,000)	(2,500,000)	(13,900,000)	(3,800,000)
Total Assets	53,900,000	110,500,000	53,900,000	110,500,000
Total Revenues
Other income (loss)	$ (700,000)	$ 400,000	$ (100,000)	$ 900,000

Note 20 - Accumulated Other C82

Note 20 - Accumulated Other Comprehensive (Loss) Income - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016
Other comprehensive income (loss)	$ 823,000	$ 421,000	$ (812,000)	$ 979,000
Balance	119,151,000	173,409,000	119,151,000	173,409,000	$ 181,738,000
Balance			181,738,000	181,320,000	181,320,000
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $23,000 and ($529,000) at March 31, 2017, and September 30, 2016, respectively.	1,204,000	167,000	(35,000)	503,000
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Other comprehensive income (loss)			(631,000)	483,000	829,000
Balance	(7,000)	278,000	(7,000)	278,000	624,000
Balance			624,000	(205,000)	(205,000)
Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $121,000 and ($628,000) at March 31, 2017, and September 30, 2016, respectively.
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $23,000 and ($529,000) at March 31, 2017, and September 30, 2016, respectively.			(35,000)	503,000	868,000
Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $397,000 and $24,000 at March 31, 2017, and September 30, 2016, respectively.			(596,000)	(20,000)	(39,000)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Other comprehensive income (loss)			(181,000)	496,000	942,000
Balance	(719,000)	(984,000)	(719,000)	(984,000)	(538,000)
Balance			(538,000)	(1,480,000)	(1,480,000)
Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $121,000 and ($628,000) at March 31, 2017, and September 30, 2016, respectively.			(181,000)	496,000	942,000
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $23,000 and ($529,000) at March 31, 2017, and September 30, 2016, respectively.
Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $397,000 and $24,000 at March 31, 2017, and September 30, 2016, respectively.
AOCI Attributable to Parent [Member]
Other comprehensive income (loss)			(812,000)	979,000	1,771,000
Balance	$ (726,000)	$ (706,000)	(726,000)	(706,000)	86,000
Balance			86,000	(1,685,000)	(1,685,000)
Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of $121,000 and ($628,000) at March 31, 2017, and September 30, 2016, respectively.			(181,000)	496,000	942,000
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $23,000 and ($529,000) at March 31, 2017, and September 30, 2016, respectively.			(35,000)	503,000	868,000
Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $397,000 and $24,000 at March 31, 2017, and September 30, 2016, respectively.			$ (596,000)	$ (20,000)	$ (39,000)

Note 20 - Accumulated Other C83

Note 20 - Accumulated Other Comprehensive (Loss) Income - Accumulated Other Comprehensive Income (Loss) (Details) (Parentheticals) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Unrealized gain (loss) on marketable securities, tax	$ (680,000)	$ (94,000)	$ 23,000	$ 283,000
AOCI Attributable to Parent [Member]
Unrealized gain (loss) on foreign currency translation, tax				557,000
Unrealized gain (loss) on marketable securities, tax				(294,000)
Reclassified from accumulated other comprehensive loss, tax				$ 11,000

Note 21 - Related Party Trans84

Note 21 - Related Party Transactions (Details Textual) - Louis Piccolo [Member] - USD ($)	Sep. 17, 2015	Mar. 31, 2017	Mar. 31, 2016
Consulting Agreement Period	0 years
Professional Fees		$ 40,000
Pegasus Funding LLC [Member]
Related Party Transaction, Amounts of Transaction		$ 67,000	$ 67,000
Pegasus Funding LLC [Member] | Professional Fees Incurred by a Related Party [Member]
Due to Related Parties, Term		6 years
Pegasus Funding LLC [Member] | Interest Based on Professional Fees [Member]
Related Party Transaction, Rate		4.00%
Maximum [Member] | Pegasus Funding LLC [Member]
Professional Fees		$ 700,000

Note 22 - Subsequent Events (De

Note 22 - Subsequent Events (Details Textual) - USD ($)	May 05, 2017	Apr. 28, 2017	Apr. 07, 2017	Jul. 08, 2016	Sep. 25, 2015	Nov. 26, 2014
Subsequent Event [Member]
Dividends, Rights Offered for Each Issued and Outstanding Share of Stock	1
Minimum Number of Days After Obtaining Beneficial Ownership Percentage for Rights to Become Exercisable	10 days
Minimum Beneficial Ownership Percentage of Common Stock Required for Rights to Become Exercisable	10.00%
Number of Days After Tender or Exchange Offer Resulting in New Ownership for Rights to Become Exercisable	10 days
Multiple Used to Determine Market Value	2
Rights, Redemption Price Per Share	$ 0.01
Number of Shares Common Stock Given in Exchange for One Right if Under New Ownership	1
Subsequent Event [Member] | Right [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	0.001
Subsequent Event [Member] | Right [Member] | Series A Junior Participating Preferred Stock [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 28.60
Subsequent Event [Member] | Assignee [Member] | Life Contingent Annuities Portfolio [Member]
Proceeds from Disposition of Assets		$ 7,700,000
Gain (Loss) on Disposition of Assets		5,500,000
Assets, Fair Value Adjustment		$ (5,600,000)
CBC [Member] | Secured Debt [Member]
Debt Instrument, Face Amount				$ 14,800,000	$ 16,600,000	$ 21,800,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate				4.85%	5.10%	5.40%
CBC [Member] | Secured Debt [Member] | Subsequent Event [Member]
Debt Instrument, Face Amount			$ 18,340,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate			5.00%