Asta Funding (ASFI) 10-K 12 Oct 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2017	Oct. 11, 2018	Mar. 31, 2018
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	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		6,685,415
Entity Public Float			$ 9,641,265
Document Type	10-K
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Sep. 30, 2016
ASSETS
Cash and cash equivalents	$ 17,591,000	$ 6,282,000
Restricted cash		10,000,000
Available-for-sale investments (at fair value)	5,511,000	56,763,000
Consumer receivables acquired for liquidation (at net realizable value)	6,841,000	13,427,000
Investment in personal injury claims, net	3,704,000
Other investments, net		3,590,000
Due from third party collection agencies and attorneys	819,000	1,050,000
Prepaid and income taxes receivable	9,090,000	714,000
Furniture and equipment (net of accumulated depreciation of $1,759,000 at September 30, 2017 and $1,662,000 at September 30, 2016)	124,000	196,000
Equity method investment	50,474,000	48,582,000
Deferred income taxes	12,696,000	14,903,000
Goodwill	1,410,000	1,410,000
Other assets	1,043,000	6,585,000
Assets related to discontinued operations	92,235,000	91,506,000
Total assets	201,538,000	255,008,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
Other liabilities	4,980,000	3,987,000
Liabilities related to discontinued operations	81,751,000	69,238,000
Total liabilities	86,731,000	73,225,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Preferred stock
Common stock, $.01 par value, authorized 30,000,000 shares; issued 13,398,108 at September 30, 2017 and 13,336,508 at September 30, 2016; and outstanding 6,623,815 at September 30, 2017 and 11,876,224 at September 30, 2016	134,000	133,000
Additional paid-in capital	68,047,000	67,034,000
Retained earnings	113,736,000	126,738,000
Accumulated other comprehensive income, net of income taxes	18,000	803,000
Treasury stock (at cost), 6,774,293 shares at September 30, 2017 and 1,460,284 shares at September 30, 2016	(67,128,000)	(12,925,000)
Total stockholders’ equity	114,807,000	181,783,000
Total liabilities and stockholders’ equity	201,538,000	255,008,000
Series A Junior Participating Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Furniture and equipment, accumulated depreciation	$ 1,759,000	$ 1,662,000
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)	13,398,108	13,336,508
Common stock, outstanding (in shares)	6,623,815	11,876,224
Treasury stock, shares (in shares)	6,774,293	1,460,284
Series A Junior Participating Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	30,000	30,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Revenues:
Finance income, net	$ 15,920,000	$ 18,890,000
Personal injury claims income	434,000
Disability fee income	5,085,000	4,011,000
Total revenues	21,439,000	22,901,000
Other income (expense) (includes ($1,011,000) and ($63,000) during the years ended September 30, 2017 and 2016, respectively, of accumulated other comprehensive income reclassifications for realized net losses on securities)	(94,000)	1,704,000
	21,345,000	24,605,000
Expenses:
General and administrative expenses	31,900,000	29,308,000
Interest expense	240,000
Impairments of consumer receivables acquired for liquidation	1,129,000	164,000
Earnings from equity method investment	(4,619,000)	(10,551,000)
	28,650,000	18,921,000
(Loss) income before income tax from continuing operations	(7,305,000)	5,684,000
Income tax expense (includes tax (benefit) expense of $404,000 and $24,000 during the years ended September 30, 2017 and 2016, respectively, of accumulated other comprehensive income reclassifications for realized net (losses) gains on available for sales securities)	1,077,000	1,017,000
(Loss) income from continuing operations	(8,382,000)	4,667,000
(Loss) income from discontinued operations, net of income taxes	(4,620,000)	2,906,000
Net (loss) income	$ (13,002,000)	$ 7,573,000
Net (loss) income per basic shares:
Continuing operations (in dollars per share)	$ (0.97)	$ 0.39
Discontinued operations (in dollars per share)	(0.53)	0.24
(in dollars per share)	(1.50)	0.63
Net (loss) income per diluted shares:
Continuing operations (in dollars per share)	(0.97)	0.37
Discontinued operations (in dollars per share)	(0.53)	0.24
(in dollars per share)	$ (1.50)	$ 0.61
Weighted average number of common shares outstanding:
Basic (in shares)	8,692,668	11,996,500
Diluted (in shares)	8,692,668	12,508,561

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Reclassification for unrealized net gain (loss) on available for sale securities	$ 1,011,000	$ (63,000)
Income tax (benefit) expense	$ 404,000	$ 24,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Comprehensive (loss) income is as follows:
Net (loss) income	$ (13,002,000)	$ 7,573,000
Net unrealized securities gain/(loss), net of tax benefit / (expense)	(10,000)	867,000
Reclassification adjustments for securities sold, net of tax benefit	(607,000)	(38,000)
Foreign currency translation, net of tax benefit (expense)	(168,000)	(46,000)
Other comprehensive (loss) income	(785,000)	783,000
Total comprehensive (loss) income	$ (13,787,000)	$ 8,356,000

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Parentheticals) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Unrealized gain (loss) on marketable securities, tax	$ 8,000	$ 528,000
Reclassification adjustments for securities, tax (expense) benefit	404,000	25,000
Foreign currency translation, tax benefit (expense)	$ 112,000	$ 31,000

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - 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 (in shares) at Sep. 30, 2015	13,061,673
Balance at Sep. 30, 2015	$ 131,000	$ 65,049,000	$ 119,165,000	$ 20,000	$ (1,751,000)	$ 793,000	$ 183,407,000
Exercise of options (in shares)	146,531						146,531
Exercise of options	$ 1,000	1,203,000					$ 1,204,000
Stock based compensation expense		686,000					686,000
Restricted stock (in shares)	5,000
Net (loss) income			7,573,000				7,573,000
Unrealized gain on marketable securities				867,000			867,000
Amount reclassified from other comprehensive (loss) income				(38,000)			(38,000)
Purchase of treasury stock					(11,174,000)		(11,174,000)
Foreign currency translation, net				(46,000)			(46,000)
Purchase of subsidiary shares from non-controlling interest (in shares)	123,304
Purchase of subsidiary shares from non-controlling interest	$ 1,000	96,000				(793,000)	(696,000)
Balance (in shares) at Sep. 30, 2016	13,336,508
Balance at Sep. 30, 2016	$ 133,000	67,034,000	126,738,000	803,000	(12,925,000)		$ 181,783,000
Exercise of options (in shares)							0
Stock based compensation expense		58,000					$ 58,000
Net (loss) income			(13,002,000)				(13,002,000)
Unrealized gain on marketable securities				(10,000)			(10,000)
Amount reclassified from other comprehensive (loss) income				(607,000)			(607,000)
Purchase of treasury stock					(54,203,000)		(54,203,000)
Foreign currency translation, net				(168,000)			(168,000)
Forgiveness of debt		552,000					552,000
Issuance of unrestricted stock (in shares)	61,600
Issuance of unrestricted stock	$ 1,000	403,000					404,000
Balance (in shares) at Sep. 30, 2017	13,398,108
Balance at Sep. 30, 2017	$ 134,000	$ 68,047,000	$ 113,736,000	$ 18,000	$ (67,128,000)		$ 114,807,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net (loss) from continuing operations	$ (8,382,000)	$ 4,667,000
Net (loss) income from discontinued operations	(4,620,000)	2,906,000
Net (loss) income	(13,002,000)	7,573,000
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	97,000	377,000
Deferred income taxes	2,619,000	(1,972,000)
Impairments of consumer receivables acquired for liquidation	1,129,000	164,000
Stock based compensation	101,000	686,000
Loss on sale of available-for-sale securities	1,011,000	63,000
Unrealized gain on other investments		(359,000)
Unrealized foreign exchange loss on other investments		8,000
Loss on other investment	3,590,000	1,000,000
Forgiveness of debt	552,000
Operating lease adjustment		21,000
Earnings from equity method investment	(4,619,000)	(10,551,000)
Changes in:
Prepaid and income taxes receivable	(8,376,000)	6,398,000
Due from third party collection agencies and attorneys	228,000	297,000
Other assets	5,550,000	(1,582,000)
Other liabilities	825,000	1,566,000
Changes in net assets related to discontinued operations	(1,568,000)	(13,007,000)
Net cash used in operating activities	(11,863,000)	(9,318,000)
Cash flows from investing activities:
Purchase of consumer receivables acquired for liquidation	(2,214,000)	(8,162,000)
Principal collected on consumer receivables acquired for liquidation	7,624,000	9,628,000
Principal collected on consumer receivable accounts represented by account sales	197,000
Purchase of available-for-sale securities	(13,193,000)	(12,019,000)
Proceeds from sales of available-for-sale securities	62,406,000	16,302,000
Change in equity method investment	2,727,000	2,720,000
Purchase of non-controlling interest		(800,000)
Investments in personal injury claims — advances	(4,369,000)
Investments in personal injury claims — receipts	665,000
Capital expenditures	(25,000)	(168,000)
Change in investing activities related to discontinued operations	1,793,000	(8,002,000)
Net cash provided by (used in) investing activities	55,611,000	(501,000)
Cash flows from financing activities:
Proceeds from exercise of stock options		1,205,000
Purchase of treasury stock	(54,203,000)	(11,174,000)
Change in financing activities related to discontinued operations	11,500,000	15,824,000
Net cash (used in) provided by financing activities	(42,703,000)	5,854,000
Foreign currency effect on cash	(155,000)
Net increase (decrease) in cash, cash equivalents and restricted cash including cash, cash equivalents and restricted cash classified within assets related to discontinued operations	890,000	(3,965,000)
Less: net increase in cash, cash equivalents and restricted cash classified within assets related to discontinued operations	419,000	300,000
Net increase (decrease) in cash, cash equivalents and restricted cash	1,309,000	(3,665,000)
Cash, cash equivalents and restricted cash at beginning of year	16,282,000	19,947,000
Cash, cash equivalents and restricted cash at end of year	17,591,000	16,282,000
Supplemental disclosure of cash flow information:
Interest	149,000
Income taxes	6,200,000	307,000
Interest	3,929,000	3,252,000
Restricted Stock [Member]
Supplemental disclosures of non-cash investing and financing activities:
Issuance of stock		1,000,000
Issuance of stock		1,000,000
Unrestricted Stock [Member]
Supplemental disclosures of non-cash investing and financing activities:
Issuance of stock	404,000
Issuance of stock	$ 404,000

Note 1 - The Company and Its Si

Note 1 - The Company and Its Significant Accounting Policies	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 1 — THE COMPANY AND ITS SIGNIFICANT ACCOUNTING POLICIES [1] Asta Funding, Inc., a Delaware corporation (“Asta”), was formed in August 1995. not 80% 50% For the period covered by these financial statements, Pegasus was 80% January 12, 2018, 20% 100% March 31, 2018, We operate principally in the United States in three fourth December 13, 2017. As a result of the sale of CBC all prior periods presented in the Company's consolidated financial statements account for CBC as a discontinued operation. This determination resulted in the reclassification of the assets and liabilities comprising the structured settlement business to assets and liabilities related to discontinued operations in the consolidated balance sheets, and a corresponding adjustment to our consolidated statements of operations to reflect discontinued operations for all periods presented. See Note 2 Consumer receivables The Company started out in the consumer receivable business in 1995. Personal injury claims Simia commenced operations in January 2017, Social security benefit advocacy GAR Disability Advocates and Five Star provide disability advocacy services throughout the United States. It relies upon search engine optimization (“SEO”) to bring awareness to its intended market. [2] The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, and are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and industry practices. All intercompany accounts have been eliminated in consolidation. [3] The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. With respect to income recognition the Company takes into consideration the relative credit quality of the underlying receivables constituting the portfolio acquired, the strategy involved to maximize the collections thereof, the time required to implement the collection strategy as well as other factors to estimate the anticipated cash flows. Actual results could differ from those estimates including management’s estimates of future cash flows and the resultant allocation of collections between principal and interest resulting there from. Downward revisions to estimated cash flows will result in impairments. [ 4 ] Liquidity: At September 30, 2017, $17.6 $5.5 1 $114.8 September 30, 2017. 2, December 13, 2017, $10.5 5, January 12, 2018, 20% 5 21 $35.4 September 30, 2017 On February 5, 2018, $5.30 February 28, 2018 February 16, 2018, March 1, 2018. $35 We believe that our available cash resources and expected cash inflows from operations will be sufficient to fund operations for the next twelve [ 5 ] Concentration of Credit Risk — Cash and Restricted Cash : The Company considers all highly liquid investments with a maturity 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 11 $11.1 September 30, 2017. three $3.4 not As of September 30, 2017 2016 $0.5 not As of September 30, 2016, $10.0 not 8 The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the statement of financial position that sum to the total of the same such amounts shown in the consolidated statement of cash flows. Year Ended September 30 2017 2016 Cash and cash equivalents $ 17,591,000 $ 6,282,000 Restricted cash - 10,000,000 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 17,591,000 $ 16,282,000 The amount included in restricted cash represents a $10.0 8 April 28, 2017, August 2, 2017, June 30, 2017. August 2, 2017, $9.6 [ 6 ] Available-for-Sale Investments: Investments that the Company intends to hold for an indefinite period of time, but not Declines in the fair value of individual available-for-sale securities below their respective costs that are other than temporary will result in write-downs of the individual securities to their fair value. Factors affecting the determination of whether another-than-temporary impairment has occurred include: a downgrading of the security by a rating agency, a significant deterioration in the financial condition of the issuer, or that management would not [7 ] 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 $1.4 $1.4 [ 8 ] Income recognition, Impairments and Accretable yield adjustments: Income Recognition The Company accounts for certain of its investments in finance receivables using the guidance of Financial Accounting Standards Board (“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 will consist 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 reward 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. The Company recognizes revenue for GAR Disability Advocates and Five Star Veterans when disability claimants cases close with the social security administration and the applicable fees are collected. Impairments and accretable yield adjustments The Company accounts for its impairments in accordance with ASC 310, 310 310 If collection projections indicate the carrying value will not third In October 2014, $5.0 14% June December December 2015, no not During the fiscal year 2016, $1.0 2017, $3.4 March 31, 2017. [ 9 ] Equity method investment Investee companies that are not not 20% 50% not Pegasus is the Company's 50% 50% 80% On January 12, 2018, 20% $1.8 100% January 12, 2018, no Serlefin BPO&O Peru S.A.C. (“Serlefin Peru”) is the Company's 49% 51% three 51% Additionally, the Company and Serlefin jointly purchase international consumer debt portfolios under a purchase agreement. The Company and Serlefin purchase the portfolios on a pro-rata basis of 80% 20%, $554,000 $268,000 September 30, 2017 2016, The carrying value of the investment in Serlefin Peru was $0.2 September 30, 2017 September 30, 2016. September 30, 2017 $0.1 not When the Company's carrying value in an equity method investee company is reduced to zero, no not not no September 30, 2017 2016. [ 10 ] Personal Injury Claim Advances Management assesses the quality of the personal injury claims portfolio through an analysis of the underlying personal injury fundings on a case by case basis. Cases are reviewed through periodic updates with attorneys handling the cases, as well as with third not [ 11 ] Commissions and fees: Commissions and fees are the contractual commissions earned by third third [ 1 2 ] Furniture and equipment: Furniture and equipment is stated at cost, less accumulated depreciation. Depreciation is provided using the straight-line method over the estimated useful lives of the assets ( 3 7 [1 3 ] Income taxes: Deferred federal and state taxes arise from (i) recognition of finance income collected for tax purposes, but not [14] FASB ASC 825, 825” not 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 September 30, 2017, 820, Fair Value Measurements and Disclosures 820” 820 820 Level 1 Level 2 1 not Level 3 no [15] : US GAAP requires the results of operations of a component of an equity that either has been disposed of or is classified as held for sale to be reported as discontinued operations in the consolidated financial statements if the sale or disposition represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. [1 6 ] Net income (loss) per share: Basic per share data is determined by dividing net income (loss) by the weighted average shares outstanding during the period. Diluted per share data is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. The assumed proceeds from the exercise of dilutive options are calculated using the treasury stock method based on the average market price for the period. [1 7 ] Stock-based compensation: The Company accounts for stock-based employee compensation under FASB ASC 718, Compensation — Stock Compensation 718” 718 [1 8 ] Reclassifications Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no [1 9 ] Impact of Recently Issued Accounting Standards: In May 2014, 606, December 15, 2017 December 15, 2016, In January 2016, No. 2016 01, December 15, 2017, In February 2016, 2016 02, 842 12 12 not not January 2018, 2018 01, 842 842. 2018 01 2018 01. December 15, 2019 In March 2016, No. 2016 09, December 15, 2016, In June 2016, 2016 13, 326 December 15, 2019. In August 2016 2016 15, 230 eight December 15, 2017. not In January 2017, No. 2017 01, 825 10 December 15, 2017, In January 2017, 2017 04 350 2 December 15, 2019, not In March 2017, No. 2017 09, 718 December 15, 2017, In February 2018, 2018 02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income December 22, 2017, 2018 02 October 1, 2019, not In August 2018, No. 2018 13, 820 1 2 3 3 3 December 15, 2019. [ 20 ] Foreign Currency Translation Most of the Company's operations use their local currency as their functional currency. Financial statements of subsidiaries are translated into U.S. dollars using the exchange rate at each balance sheet date for assets and liabilities and a weighted average exchange rate for each period for revenues, expenses, gains and losses. Translation adjustments for subsidiaries whose local currency is their functional currency are recorded as a component of accumulated other comprehensive income (loss) within equity. Transaction gains and losses resulting from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency are recognized as incurred in the accompanying consolidated statements of operations.

Note 2 - Discontinued Operation

Note 2 - Discontinued Operations	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE 2 — DISCONTINUED OPERATIONS On December 31, 2013, 80% $5.9 On December 31, 2015, 20% $1,800,000, $1,000,000 $800,000 two 61,652 $8.11 $400,000 123,304 On January 1, 2016, two two one two December 2016. not January 1, 2017. During November 2017, $0.5 November 22, 2017, On December 13, 2017, $10.3 $4.5 $5.8 7% first $2.4 September 30, 2017. As a result of the sale of CBC all prior periods presented in the Company's consolidated financial statements will account for CBC as a discontinued operation. This determination resulted in the reclassification of the assets and liabilities comprising the structured settlement business to assets related to discontinued operations in the consolidated balance sheets, and a corresponding adjustment to our consolidated statements of operations to reflect discontinued operations for all periods presented. As of September 30, 2017, $92.2 $81.8 September 30, 2016, $91.5 $69.2 September 30, 2017 2016, $3.4 $2.6 $4.6 $2.9 The major components of assets and liabilities of the discontinued operations are as follows: September 30, 201 7 201 6 ASSETS Cash and cash equivalents $ 1,617,000 (1) $ 1,198,000 Restricted cash 499,000 499,000 Structured Settlements 86,971,000 86,091,000 Furniture and equipment (net of accumulated depreciation of $111,000 at September 30, 2017 and $96,000 at September 30, 2016) 34,000 47,000 Goodwill — 1,405,000 Other assets 3,114,000 2,266,000 Total assets related to discontinued operations $ 92,235,000 $ 91,506,000 LIABILITIES AND MEMB ERS’ EQUITY Other debt - CBC $ 78,935,000 $ 67,435,000 Other liabilities 2,816,000 1,803,000 Total liabilities related to discontinued operations $ 81,751,000 $ 69,238,000 ( 1 one September 30, 2017 $0.5 The following table presents the operating results, for the years ended September 30, 2017 2016, 201 7 201 6 Revenues: Unrealized gain on structured settlements $ 4,326,000 $ 8,384,000 Interest income on structured settlements 8,224,000 6,062,000 Loss on sale of structured settlements (5,353,000 ) — Total revenues 7,197,000 14,446,000 Other income 58,000 — 7,255,000 14,446,000 Expenses: General and administrative expenses 9,954,000 5,623,000 Interest expense 3,927,000 3,214,000 Impairment 1,405,000 — 15,286,000 8,837,000 (Loss) income from discontinued operations before income tax (8,031,000 ) 5,609,000 Income tax (benefit) expense from discontinued operations (3,411,000 ) 2,599,000 Net (loss) income from discontinued operations before non-controlling interest (4,620,000 ) 3,010,000 Non-controlling interest — 104,000 Net (loss) income from discontinued operations, net of income tax $ (4,620,000 ) $ 2,906,000 Prior to its sale, we, through CBC purchased 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 $4.3 September 30, 2017, $6.9 one $0.2 $2.1 $0.7 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 June 30, 2017. CBC purchased 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. On April 7, 2017, $18,340,000 5.0% January 15, 2069. On April 28, 2017, third $7.7 $5.4 three nine June 30, 2017. On April 28, 2017, June 30, 2017. March 31, 2017, Structured settlements consist of the following as of September 30, 2017 2016: September 30, 2017 September 30, 201 6 Maturity(1)(2) $ 139,107,000 $ 133,059,000 Unearned income (52,136,000 ) (46,968,000 ) Net carrying value $ 86,971,000 $ 86,091,000 ( 1 The maturity value represents the aggregate unpaid principal balance at September 30, 2017 2016. ( 2 There is approximately $0.3 September 30, 2017. Encumbrances on structured settlements as of September 30, 2017 2016 Interest Rate September 30, 2017 September 30, 2016 Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 8.75 % $ 1,607,000 $ 1,862,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 7.25 % 3,612,000 4,242,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 7.125 % 3,891,000 3,987,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 5.39 % 17,390,000 18,979,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 30, 2034 5.07 % 13,389,000 14,507,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 4.85 % 13,001,000 13,705,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until January 2069 5.00 % 17,456,000 — $25,000,000 revolving line of credit 4.25 % 8,589,000 10,153,000 Encumbered structured settlements 78,935,000 67,435,000 Structured settlements not encumbered 8,036,000 18,656,000 Total structured settlements $ 86,971,000 $ 86,091,000 At September 30, 2017, September 30, 2018 $ 9,233,000 September 30, 2019 9,757,000 September 30, 2020 9,474,000 September 30, 2021 9,727,000 September 30, 2022 9,401,000 Thereafter 91,515,000 Total $ 139,107,000 The Company assumed $25.9 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. July 27, 2017 June 30, 2019. 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, seventh $18.3 5.0%. As of September 30, 2017, $78.9 $8.6 $70.3 100% CBC leases its facility in Conshocken, PA. The lease is an operating leases, and the Company incurred related rent expense in the amount of $163,000, September 30, 2017 2016. Year Ending September 30, 2018 $ 181,000 2019 185,000 2020 63,000 $ 429,000

Note 3 - Available-for-sale Inv

Note 3 - Available-for-sale Investments	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Available-for-sale Investments [Text Block]	NOTE 3 — AVAILABLE - FOR - SALE INVESTMENTS Investments classified as available-for-sale at September 30, 2017 2016 Amortized Unrealized Unrealized Fair Value 2017 $ 5,500,000 $ 11,000 $ — $ 5,511,000 2016 $ 55,724,000 $ 1,088,000 $ (49,000 ) $ 56,763,000 The available-for-sale investments do not six September 30, 2017, $1,011,000. $177, 000 2017. three September 30, 2016, $63,000. $92,000 2016. At September 30, 2017 one September 30, 2016, six two 12 not investment will be reduced and the resulting loss recognized in net income in the period in which the other-than-temporary impairment were identified. 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	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4 — CONSUMER RECEIVABLES ACQUIRED FOR LIQUIDATION 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. The Company may • the interest method; or • the cost recovery method. Prior to October 1, 2013 310 30. 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 is 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 Year Ended September 30, 201 7 201 6 Balance, beginning of period $ 13,427,000 $ 15,057,000 Acquisitions of receivable portfolio 2,213,000 8,207,000 Net cash collections from collection of consumer receivables acquired for liquidation (23,331,000 ) (28,756,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (197,000 ) (84,000 ) Impairment (1,129,000 ) (166,000 ) Effect of foreign currency translation (62,000 ) 279,000 Finance income recognized 15,920,000 18,890,000 Balance, end of period $ 6,841,000 $ 13,427,000 Finance income as a percentage of collections 67.7 % 65.5 % During the year ended September 30, 2017, $35.0 $2.2 September 30, 2016, $162.9 $8.2 As of September 30, 2017, $3.3 $2.9 $6.2 89.9% $6.8 September 30, 2017. Of the total consumer receivables 3 individual portfolios comprise 18%, 10% and 10% of the overall asset balance at September 30, 2017. As of September 30, 2016, $4.8 $3.5 $8.3 61.4% $13.4 September 30, 2016. As of September 30, 2017 2016, 5.0% 3.8% September 30, 2017 2016, 2.6% 0.8% The following table summarizes collections received by the Company’s third September 30, 2017 2016, 2017 2016 Gross collections(1) $ 42,456,000 $ 49,002,000 Less: commissions and fees(2) 18,928,000 20,162,000 Net collections $ 23,528,000 $ 28,840,000 ( 1 Gross collections include collections from third ( 2 Commissions are earned by third December 2007 one 3%

Note 5 - Litigation Funding

Note 5 - Litigation Funding	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Other Investments Disclosure [Text Block]	NOTE 5 Equity Method Investment On December 28, 2011, 2018, 80% 50% $11.4 $20.3 September 30, 2017 2016, Equity method investments as of September 30, 2017 September 30, 2016 September 30, 201 7 September 30, 201 6 Carrying Value Ownership Percentage Carrying Value Ownership Percentage Pegasus Funding, LLC 50,474,000 80 % 48,582,000 80 % The carrying value of the Company's equity investment at September 30, 2017 $50,474,000, $1,892,000 $48,582,000. $4,619,000, $2,727,000 2017. The carrying value of the Company's equity investment at September 30, 2016 $48,582,000, $7,831,000 $40,751,000. $10,551,000, $2,720,000 2016. On November 8, 2016, 80% 20% not December 28, 2016. December 28, 2011 ( Pursuant to the Term Sheet, the parties thereto have 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 thereto have 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 January 12, 2018, Additionally, on January 12, 2018, 20% $1.8 100% As a result of the purchase of the Seller’s 20% January 12, 2018 March 31, 2018, 21 The results of operations and financial position of the Company’s equity investment in Pegasus are summarized below: Condensed Statement of Operations Information 2017 2016 Personal injury claims income $ 11,554,000 $ 20,339,000 Operating expenses 5,780,000 7,151,000 Income from operations $ 5,774,000 $ 13,188,000 Earnings from equity method investment $ 4,619,000 $ 10,551,000 Condensed Balance Sheet Information September 30, 201 7 September 30, 201 6 Cash $ 35,631,000 (1) $ 539,000 Investment in personal injury claims 16,855,000 48,289,000 Other assets 109,000 188,000 Total Assets $ 52,595,000 $ 49,016,000 Due to Asta $ 31,677,000 $ 34,404,000 Other liabilities 1,952,000 1,053,000 Equity 18,966,000 13,559,000 Total Liabilities and Equity $ 52,595,000 $ 49,016,000 ( 1 $35.4 21 Simia On November 11, 2016, January 2017, September 30, 2017, $3.4 $0.4

Note 6 - Matrimonial Claims

Note 6 - Matrimonial Claims	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Investment Holdings [Text Block]	NOTE 6 — MATRIMONIAL CLAIMS On May 8, 2012, 60% 40% 2012, $1.0 twenty-four September 2014, August 2016, $1.5 August 14, 2016, March 31, 2017, September 2014 April 1, 2017, $1.5 second 2017. September 30, 2017, $1.7 no September 30, 2017 2016 $0.7 September 30, 2017. As of September 30, 2017, $2.5 $4.0 September 30, 2017, $4.0 no September 30, 2017 2016.

Note 7 - Furniture and Equipmen

Note 7 - Furniture and Equipment	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 7 — FURNITURE AND EQUIPMENT Furniture and equipment as of September 30, 2017 2016 201 7 201 6 Furniture $ 273,000 $ 273,000 Equipment 241,000 235,000 Software 1,369,000 1,350,000 1,883,000 1,858,000 Less accumulated depreciation and amortization 1,759,000 1,662,000 $ 124,000 $ 196,000 Depreciation expense for the years ended September 30, 2017 2016 $97,000, $377,000,

Note 8 - Non Recourse Debt

Note 8 - Non Recourse Debt	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 8 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 September 30, 2017 2016, $148,000 $159,000, October 2017 2016, 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 No $9.6 February 2017 $10.0 April 28, 2017, August 2, 2017, August 2, 2017, $9.6 September 30, 2017, no

Note 9 - Other Liabilities

Note 9 - Other Liabilities	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	NOTE 9 Other liabilities as of September 30, 2017 2016 2017 2016 Accounts payable and accrued expenses $ 1,835,000 $ 1,638,000 Lawsuit reserve (see Note 12 – Commitments and Contingencies – Legal Matters 3,145,000 2,345,000 Other — 4,000 Total other liabilities $ 4,980,000 $ 3,987,000

Note 10 - Income Taxes

Note 10 - Income Taxes	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 10 — INCOME TAXES The components of the provision for income taxes for the years ended September 30, 2017 2016 2017 201 6 Current: Federal $ (5,065,000 ) $ 5,385,000 State — 645,000 Interest on IRS payment — 9,000 (5,065,000 ) 6,039,000 Deferred: Federal 2,322,000 (3,256,000 ) State 409,000 833,000 2,731,000 (2,423,000 ) Sub-total (2,334,000 ) 3,616,000 Less: income tax (benefit) expense on discontinued operations (3,411,000 ) 2,599,000 Provision for income taxes $ 1,077,000 $ 1,017,000 The difference between the statutory federal income tax rate on the Company’s pre-tax income and the Company’s effective income tax rate is summarized for the years ended September 30, 2017 2016 2017 2016 Statutory federal income tax rate 35.0 % 35.0 % State income tax, net of federal benefit (2.7 ) 8.6 State tax rate change — (21.4 ) Permanent difference in municipal interest 1.3 (6.9 ) Permanent difference other (4.1 ) 3.1 Federal prior year provision to return difference — (1.7 ) Deferred adjustments — 12.5 Change in valuation allowance (14.0 ) (10.4 ) Other (0.3 ) (0.9 ) Effective income tax rate 15.2 % 17.9 % The Company recognized a net deferred tax asset of $12,696,000 $14,903,000 September 30, 2017 2016, September 30, 7 September 30, 6 Impairments/bad debt reserves $ 4,380,000 $ 3,353,000 Revenue recognition pertaining to the cost over estimated collections method 8,572,000 13,514,000 State tax net operating loss carry forward 9,603,000 7,793,000 Stock based compensation 3,520,000 3,477,000 Unrealized gain on structured settlements (5,187,000 ) (6,496,000 ) Capital loss carry forward 2,597,000 — Foreign currency 472,000 515,000 Depreciation, amortization and other 193,000 (129,000 ) Deferred income taxes 24,150,000 22,027,000 Deferred tax valuation allowance (11,454,000 ) (7,124,000 ) Deferred income taxes $ 12,696,000 $ 14,903,000 The Company files consolidated Federal and state income tax returns. Substantially all of the Company’s subsidiaries are single member limited liability companies and, therefore, do not September 30, 2009 September 30, 2029. September 30, 2017 $88.5 $19.4 $4.3 September 30, 2017, $2.0 2013 2009 2013, $6.1 2022 The Company accounts for income taxes using the asset and liability method which requires the recognition of deferred tax assets and, if applicable, deferred tax liabilities, for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and, if applicable, liabilities. Additionally, the Company would adjust deferred taxes to reflect estimated tax rate changes, if applicable. The Company conducts periodic evaluations to determine whether it is more likely than not not not, not September 30, 2017. $11.5 September 30, 2017 $7.1 September 30, 2016. twenty 740, not not 50 Interest and penalties are presented as a component of income taxes. $0 $9,000 2017 2016 The Company's amended federal tax return for the year ended September 30, 2014 2015 2016 not On December 22, 2017 35% 21%. September 30, 2017, one not first 2018.

Note 11 - Net Income Per Share

Note 11 - Net Income Per Share	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 11 — NET INCOME PER SHARE The following table presents the computation of basic and diluted per share data for the fiscal years ended September 30, 2017 2016: 2017 2016 (Loss) income from continuing operations $ (8,382,000 ) $ 4,667,000 (Loss) income from discontinued operations (4,620,000 ) 2,906,000 Net (loss) income $ (13,002,000 ) $ 7,573,000 Basic (loss) earnings per common share from continuing operations $ (0.97 ) $ 0.39 Basic (loss) earnings per common share from discontinued operations (0.53 ) 0.24 Basic (loss) earnings per share $ (1.50 ) $ 0.63 Diluted (loss) earnings per common share from continuing operations $ (0.97 ) $ 0.37 Diluted (loss) earnings per common share from discontinuing operations (0.53 ) 0.24 Diluted (loss) earnings per share $ (1.50 ) $ 0.61 Weighted average number of common shares outstanding: Basic 8,692,668 11,996,500 Dilutive effect of stock options — 512,061 Diluted 8,692,668 12,508,561 At September 30, 2016, 300,470 $9.82 not

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 1 2 — COMMITMENTS AND CONTINGENCIES Leases The Company leases its facilities in (i) Englewood Cliffs, New Jersey, (ii) Houston, Texas, and (iii) Louisville, Kentucky. The leases are operating leases, and the Company incurred related rent expense in the amounts of $360,000, $516,000 September 30, 2017 2016, Year Ending September 30, 2018 $ 282,000 2019 265,000 2020 224,000 $ 771,000 Employment Agreement On March 10, 2016, $275,000, 18 one 1 one On November 11, 2016, $250,000, 15% 18%. third 15% five may two two As of July 17, 2017, no No On January 1, 2016, two two one two $250,000. ● Sixty day notification required by either party to terminate the employment agreement; and ● Standard non-compete clause during the term of the employment agreement and for two The employment contracts of the original two December 2016. not January 1, 2017. Legal Matters In June 2015, one third 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. third not The plaintiffs’ attorneys advised that they are contemplating the filing of another punitive 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. Through March 31, 2016, two $4 third $3.875 $2.0 three March 31, 2016, The Company reassessed the situation as of September 30, 2016 $0.3 three September 30, 2016 ( 9 21 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 September 30, 2017, 21 The Company filed a lawsuit in Delaware state court against a third third third third 21 In the ordinary course of the Company’s business, it is involved in numerous legal proceedings. The Company regularly initiates collection lawsuits, using its network of third not not

Note 13 - Concentrations

Note 13 - Concentrations	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 1 3 — CONCENTRATIONS At September 30, 2017, 35% 5 5 third 5 35% 90% third At September 30, 2016, 14% 3 3 third 3 14% 84% third

Note 14 - Stock Option Plans

Note 14 - Stock Option Plans	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Stock Option Plans [Text Block]	NOTE 1 4 — STOCK OPTION PLANS 2012 On February 7, 2012, 2012 “2012 March 21, 2012. 2012 The 2012 The Company authorized 2,000,000 2012 September 30, 2017, 540,800 245,625 2012 78,768 1,293,343 September 30, 2017. September 30, 2017, 86 2012 Equity Compensation Plan On 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 Stock Based Compensation The Company accounts for stock-based employee compensation under ASC 718, Compensation — Stock Compensation 718” 718 On June 8, 2017, 56,600 10,000 10,000 January 1, 2018, 10,000 January 1, 2019 26,600 three one Risk-free interest rate 1.86 % Expected term (years) 5.97 Expected volatility 26.27 % Forfeiture rate 3.49 % Dividend yield 0.00 % On December 16, 2015, 67,100 $7.93 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. In February 2015, 45,400 $8.37 February 23, 2015, three one Risk-free interest rate 0.12 % Expected term (years) 5.9 Expected volatility 32.7 % Dividend yield 0.00 % Summary Of The Plan 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 plans: Year Ended September 30, 2017 2016 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Outstanding options at the beginning of year 949,667 $ 8.47 1,043,566 $ 8.47 Options granted 56,600 6.55 67,100 7.93 Options forfeited/cancelled (125,700 ) 10.59 (14,468 ) 8.12 Options exercised — (146,531 ) 8.22 Outstanding options at the end of year 880,567 $ 8.05 949,667 $ 8.47 Exercisable options at the end of year 796,962 $ 8.14 830,326 $ 8.51 The Company recognized $58,000 $558,000 September 30, 2017 2016 September 30, 2017, $110,000 1.8 The intrinsic value of the outstanding and exercisable options as of September 30, 2017 $78,000 $32,000 no 2017.The 2016 $338,000. September 30, 2016 $918,000. September 30, 2016 $1,205,000. September 30, 2017 4.6 2017 2016 $685,000 $1,359,000, September 30, 2017 2016 $371,000 $532,000, The following table summarizes information about the plans’ outstanding options as of September 30, 2017: Options Outstanding Options Exercisable Range of Exercise Price Number Outstanding Weighted Average Remaining Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $2.8751 - $5.7500 3,800 1.6 $ 2.95 3,800 $ 2.95 $5.7501 - $8.6250 759,767 5.0 7.87 676,162 7.95 $8.6251 - $11.5000 117,000 5.3 9.39 117,000 9.39 880,567 5.0 $ 8.05 796,962 $ 8.14 The following table summarizes information about restricted stock transactions: Year Ended Sept ember 30, 2017 Shares Weighted Average Grant Date Fair Value Year Ended September 30, 2016 Shares Weighted Average Grant Date Fair Value Unvested at the beginning of period — $ — 44,107 $ 9.28 Awards granted — — 5,000 7.89 Vested — — (49,107 ) 9.36 Forfeited — — — 0.00 Unvested at the end of period — $ — — $ 8.00 The Company did not 2017. $128,000 September 30, 2016 September 30, 2017, no 5,000 2016, $40,000, September 30, 2016 $460,000. The Company recognized an aggregate total of $ 58,000 $686,000 September 30, 2017and 2016, September 30, 2017, $110,000

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 1 5 — STOCKHOLDERS’ EQUITY The Company has 5,000,000 $0.01 one There were no September 30, 2017 2016. Dividends are declared at the discretion of the Board of Directors and depend upon the Company’s financial condition, operating results, capital requirements and other factors that the Board of Directors deems relevant. In addition, agreements with the Company’s lenders may, September 30, 2017, no No 2017 2016. On August 11, 2015, $15,000,000 10b 18 10 5 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 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 included 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 As of December 31, 2016 three December 31, 2016 2015, February 14, 2017, February 15, 2017, no Stockholder Rights Agreement On May 5, 2017, one May 15, 2017. one 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 was set to expire on June 1, 2018, may June 1, 2018. The Rights and Rights Agreement expired on June 1, 2018.

Note 16 - Retirement Plan

Note 16 - Retirement Plan	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 1 6 — RETIREMENT PLAN The Company maintains a 401 September 30, 2017 2016 $139,000 $140,000,

Note 17 - Fair Value of Financi

Note 17 - Fair Value of Financial Measurements and Disclosures	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 1 7 — FAIR VALUE OF FINANCIAL MEASUREMENTS AND DISCLOSURES: Disclosures about Fair Value of Financial Instruments The estimated fair value of the Company’s financial instruments is summarized as follows: September 30, 2017 September 30, 2016 Carrying Amount Fair Value Carrying Amount Fair Value Financial assets Cash equivalents (Level 1) $ 68,000 $ 68,000 $ 923,000 $ 923,000 Available-for-sale investments (Level 1) 5,511,000 5,511,000 56,763,000 56,763,000 Other investments(Level 1) — — 3,590,000 3,590,000 Consumer receivables acquired for liquidation (Level 3) 6,841,000 32,603,000 13,427,000 47,233,000 The following assets have been reclassified to discontinued operations as of September 30, 2017 2016: September 30, 2017 September 30, 2016 Carrying Fair Carrying Fair Financial asset Structured settlements (Level 3) 86,971,000 86,971,000 86,091,000 86,091,000 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 equivalents – The Company considers all highly liquid debt instruments purchased with an original maturity of three Available-for-sale investments — The available-for-sale securities consist of mutual funds that are valued based on quoted prices in active markets. The Company’s available-for-sale investments are classified as Level 1 not 1 September 30, 2017. no 2 3 September 30, 2017. Other investments — The Company estimated the fair value using the net asset value per share of the investment. There are no 5 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 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 $4.3 September 30, 2017, $6.9 one $0.2 $2.1 $0.7 no ASTA FUNDING, INC. AND SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2017 2016 NOTE 17 Fair Value Hierarchy (Continued) 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 following table sets forth the Company’s quantitative information about its Level 3 September 30, 2017: Fair Value Valuation Technique Unobservable Input Rate Structured settlements at fair value $ 86,971,000 Discounted cash flow Discount rate 4.81 – 5.82% The changes in structured settlements at fair value using significant unobservable inputs (Level 3 September 30, 2017 Balance at September 30, 2016 $ 86,091,000 Fair market value adjustment (3,958,000 ) Purchases 15,749,000 Sales (7,485,000 ) Interest accreted 6,389,000 Payments received (9,815,000 ) Total $ 86,971,000 Realized and unrealized gains and losses on structured settlements included in earnings in the accompanying consolidated statements of operations for the year ended September 30, 2017 The amount of total gains for the year included in earnings attributable to the change in unrealized gains relating to assets held at September 30, 2017 $ 4,326,000 Realized loss relating to assets sold during the year ended September 30, 2017 $ (5,353,000 ) Total losses included in the year ended September 30, 2017 $ (1,027,000 )

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 1 8 — RELATED PARTY TRANSACTIONS On December 12, 2011, not two December 31, 2013 $150,000 $25,000 30,000 three second third first $25,000 September 30, 2014. not On September 17, 2015, two $80,000 September 30, 2017 2016, $80,000 September 30, 2017. In addition, A. L. Piccolo & Co., Inc. (“ALP”), which is also owned by Louis Piccolo, receives a fee from Pegasus which is calculated based on amounts loaned to Pegasus by Fund Pegasus up to maximum of $700,000. six 4% December 28, 2016, September 30, 2017 2016, $133,000 September 30, 2017 2016, $66,000 $193,000, September 30, 2017. In June 2015, $0.5 $1.2 January 2017, For the years ended September 30, 2017 2016, $0.2 $0.3 In June 2017, $0.6 55,000 $0.4 September 30, 2017, not On July 1, 2015, April 30, 2016, September 30, 2016, $88,000.

Note 19 - Segment Reporting

Note 19 - Segment Reporting	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 19 — SEGMENT REPORTING The Company operates through strategic business units that are aggregated into three three • Consumer receivables - may may • Personal injury claims ( including Equity Method Investment ) January 2017, not September 30, 2017 2016 • Social Security benefit advocacy – 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, available-for-sale securities, property and equipment, goodwill, deferred taxes, other assets and assets related to discontinued operations. (Dollars in millions) Consumer Receivables GAR Disability Advocates Personal Injury Claims C orporate Total Fiscal Year Ended September 30, 2017: Revenues $ 15.9 $ 5.1 $ 0.4 $ — $ 21.4 Other income — — — (0.1 ) (0.1 ) Segment profit (loss) 12.5 (1.7 ) 4.1 (22.2 ) (7.3 ) Segment Assets (1) (4) 20.4 3.9 55.0 122.2 201.5 2016: Revenues 18.9 4.0 — — 22.9 Other income — — — 1.7 1.7 Segment profit (loss) 14.2 (7.3 ) 10.5 (11.7 ) 5.7 Segment Assets (1) (4) 18.9 2.0 48.6 185.5 255.0 The Company does not ( 1 Includes other amounts in other line items on the consolidated balance sheet. ( 2 The Company records Pegasus as an equity investment in its consolidated financial statements. For segment reporting the Company has included its pro-rated share of the earnings and losses from its investment under the Personal Injury Claims segment. ( 3 Corporate is not three not ( 4 Included in Corporate are approximately $92.8 $91.5 September 30, 2017 2016,

Note 20 - Accumulated Other Com

Note 20 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 2 0 - ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) consists of: 2017 2016 Unrealized gain on marketable securities Foreign currency translation, net Total Unrealized gain on marketable securities Foreign currency translation, net Total Beginning Balance $ 624,000 $ 179,000 $ 803,000 $ (205,000 ) $ 225,000 $ 20,000 Change in unrealized gains (losses) on foreign currency translation, net - (168,000 ) (168,000 ) - (46,000 ) (46,000 ) Change in unrealized gains (losses) on marketable securities (10,000 ) - (10,000 ) 868,000 - 868,000 Amount reclassified from accumulated other comprehensive income (607,000 ) - (607,000 ) (39,000 ) - (39,000 ) Net current-period other comprehensive income (617,000 ) (168,000 ) (785,000 ) 829,000 (46,000 ) $ 783,000 Ending balance $ 7,000 $ 11,000 $ 18,000 $ 624,000 $ 179,000 $ 803,000

Note 21 - Subsequent Events

Note 21 - Subsequent Events	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 2 1 — SUBSEQUENT EVENTS Pegasus The Company filed for arbitration with the American Arbitration Association ("AAA") against Pegasus in April 2017 April 18, 2017, June 30, 2017 $24.7 5 On July 17, 2017, August 25, 2017 On January 12, 2018, Additionally, on January 12, 2018, 20% $1,800,000. 100% As a result of the purchase of the Seller’s 20% January 12, 2018 March 31, 2018, 5 Legal Matters On November 24, 2017, $0.8 12 On January 23, 2018, $2.3 one third $4.6 third 12 The Company filed a lawsuit in Delaware state court against a third third third third July 12, 2018, third $4.4 12 Special Dividend On February 5, 2018, $5.30 February 28, 2018 February 16, 2018, March 1, 2018. $35 IRS Examination The Company's amended federal tax return for the year ended September 30, 2014 2015 US Tax Reform On December 22, 2017 35% 21%. September 30, 2017, one $3.5 first 2018.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	[2] The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, and are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and industry practices. All intercompany accounts have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	[3] The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. With respect to income recognition the Company takes into consideration the relative credit quality of the underlying receivables constituting the portfolio acquired, the strategy involved to maximize the collections thereof, the time required to implement the collection strategy as well as other factors to estimate the anticipated cash flows. Actual results could differ from those estimates including management’s estimates of future cash flows and the resultant allocation of collections between principal and interest resulting there from. Downward revisions to estimated cash flows will result in impairments.
Liquidity Disclosure [Policy Text Block]	[ 4 ] Liquidity: At September 30, 2017, $17.6 $5.5 1 $114.8 September 30, 2017. 2, December 13, 2017, $10.5 5, January 12, 2018, 20% 5 21 $35.4 September 30, 2017 On February 5, 2018, $5.30 February 28, 2018 February 16, 2018, March 1, 2018. $35 We believe that our available cash resources and expected cash inflows from operations will be sufficient to fund operations for the next twelve
Concentration Risk, Credit Risk, Policy [Policy Text Block]	[ 5 ] Concentration of Credit Risk — Cash and Restricted Cash : The Company considers all highly liquid investments with a maturity 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 11 $11.1 September 30, 2017. three $3.4 not As of September 30, 2017 2016 $0.5 not As of September 30, 2016, $10.0 not 8 The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the statement of financial position that sum to the total of the same such amounts shown in the consolidated statement of cash flows. Year Ended September 30 2017 2016 Cash and cash equivalents $ 17,591,000 $ 6,282,000 Restricted cash - 10,000,000 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 17,591,000 $ 16,282,000 The amount included in restricted cash represents a $10.0 8 April 28, 2017, August 2, 2017, June 30, 2017. August 2, 2017, $9.6
Investment, Policy [Policy Text Block]	[ 6 ] Available-for-Sale Investments: Investments that the Company intends to hold for an indefinite period of time, but not Declines in the fair value of individual available-for-sale securities below their respective costs that are other than temporary will result in write-downs of the individual securities to their fair value. Factors affecting the determination of whether another-than-temporary impairment has occurred include: a downgrading of the security by a rating agency, a significant deterioration in the financial condition of the issuer, or that management would not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	[7 ] 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 $1.4 $1.4
Income Recognition Impairments and Accretable Yield Adjustments [Policy Text Block]	[ 8 ] Income recognition, Impairments and Accretable yield adjustments: Income Recognition The Company accounts for certain of its investments in finance receivables using the guidance of Financial Accounting Standards Board (“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 will consist 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 reward 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. The Company recognizes revenue for GAR Disability Advocates and Five Star Veterans when disability claimants cases close with the social security administration and the applicable fees are collected. Impairments and accretable yield adjustments The Company accounts for its impairments in accordance with ASC 310, 310 310 If collection projections indicate the carrying value will not third In October 2014, $5.0 14% June December December 2015, no not During the fiscal year 2016, $1.0 2017, $3.4 March 31, 2017.
Equity Method Investments [Policy Text Block]	[ 9 ] Equity method investment Investee companies that are not not 20% 50% not Pegasus is the Company's 50% 50% 80% On January 12, 2018, 20% $1.8 100% January 12, 2018, no Serlefin BPO&O Peru S.A.C. (“Serlefin Peru”) is the Company's 49% 51% three 51% Additionally, the Company and Serlefin jointly purchase international consumer debt portfolios under a purchase agreement. The Company and Serlefin purchase the portfolios on a pro-rata basis of 80% 20%, $554,000 $268,000 September 30, 2017 2016, The carrying value of the investment in Serlefin Peru was $0.2 September 30, 2017 September 30, 2016. September 30, 2017 $0.1 not When the Company's carrying value in an equity method investee company is reduced to zero, no not not no September 30, 2017 2016.
Personal Injury Claim Advances [Policy Text Block]	[ 10 ] Personal Injury Claim Advances Management assesses the quality of the personal injury claims portfolio through an analysis of the underlying personal injury fundings on a case by case basis. Cases are reviewed through periodic updates with attorneys handling the cases, as well as with third not
Commissions, Policy [Policy Text Block]	[ 11 ] Commissions and fees: Commissions and fees are the contractual commissions earned by third third
Property, Plant and Equipment, Policy [Policy Text Block]	[ 1 2 ] Furniture and equipment: Furniture and equipment is stated at cost, less accumulated depreciation. Depreciation is provided using the straight-line method over the estimated useful lives of the assets ( 3 7
Income Tax, Policy [Policy Text Block]	[1 3 ] Income taxes: Deferred federal and state taxes arise from (i) recognition of finance income collected for tax purposes, but not
Fair Value of Financial Instruments, Policy [Policy Text Block]	[14] FASB ASC 825, 825” not 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 September 30, 2017, 820, Fair Value Measurements and Disclosures 820” 820 820 Level 1 Level 2 1 not Level 3 no
Discontinued Operations, Policy [Policy Text Block]	[15] : US GAAP requires the results of operations of a component of an equity that either has been disposed of or is classified as held for sale to be reported as discontinued operations in the consolidated financial statements if the sale or disposition represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.
Earnings Per Share, Policy [Policy Text Block]	[1 6 ] Net income (loss) per share: Basic per share data is determined by dividing net income (loss) by the weighted average shares outstanding during the period. Diluted per share data is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. The assumed proceeds from the exercise of dilutive options are calculated using the treasury stock method based on the average market price for the period.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	[1 7 ] Stock-based compensation: The Company accounts for stock-based employee compensation under FASB ASC 718, Compensation — Stock Compensation 718” 718
Reclassification, Policy [Policy Text Block]	[1 8 ] Reclassifications Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no
New Accounting Pronouncements, Policy [Policy Text Block]	[1 9 ] Impact of Recently Issued Accounting Standards: In May 2014, 606, December 15, 2017 December 15, 2016, In January 2016, No. 2016 01, December 15, 2017, In February 2016, 2016 02, 842 12 12 not not January 2018, 2018 01, 842 842. 2018 01 2018 01. December 15, 2019 In March 2016, No. 2016 09, December 15, 2016, In June 2016, 2016 13, 326 December 15, 2019. In August 2016 2016 15, 230 eight December 15, 2017. not In January 2017, No. 2017 01, 825 10 December 15, 2017, In January 2017, 2017 04 350 2 December 15, 2019, not In March 2017, No. 2017 09, 718 December 15, 2017, In February 2018, 2018 02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income December 22, 2017, 2018 02 October 1, 2019, not In August 2018, No. 2018 13, 820 1 2 3 3 3 December 15, 2019.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	[ 20 ] Foreign Currency Translation Most of the Company's operations use their local currency as their functional currency. Financial statements of subsidiaries are translated into U.S. dollars using the exchange rate at each balance sheet date for assets and liabilities and a weighted average exchange rate for each period for revenues, expenses, gains and losses. Translation adjustments for subsidiaries whose local currency is their functional currency are recorded as a component of accumulated other comprehensive income (loss) within equity. Transaction gains and losses resulting from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency are recognized as incurred in the accompanying consolidated statements of operations.

Note 1 - The Company and Its _2

Note 1 - The Company and Its Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Reconciliation of Cash, Cash Equivalents, and Restricted Cash [Table Text Block]	Year Ended September 30 2017 2016 Cash and cash equivalents $ 17,591,000 $ 6,282,000 Restricted cash - 10,000,000 Total cash, cash equivalents, and restricted cash shown in the statement of cash flows $ 17,591,000 $ 16,282,000

Note 2 - Discontinued Operati_2

Note 2 - Discontinued Operations (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	September 30, 201 7 201 6 ASSETS Cash and cash equivalents $ 1,617,000 (1) $ 1,198,000 Restricted cash 499,000 499,000 Structured Settlements 86,971,000 86,091,000 Furniture and equipment (net of accumulated depreciation of $111,000 at September 30, 2017 and $96,000 at September 30, 2016) 34,000 47,000 Goodwill — 1,405,000 Other assets 3,114,000 2,266,000 Total assets related to discontinued operations $ 92,235,000 $ 91,506,000 LIABILITIES AND MEMB ERS’ EQUITY Other debt - CBC $ 78,935,000 $ 67,435,000 Other liabilities 2,816,000 1,803,000 Total liabilities related to discontinued operations $ 81,751,000 $ 69,238,000 201 7 201 6 Revenues: Unrealized gain on structured settlements $ 4,326,000 $ 8,384,000 Interest income on structured settlements 8,224,000 6,062,000 Loss on sale of structured settlements (5,353,000 ) — Total revenues 7,197,000 14,446,000 Other income 58,000 — 7,255,000 14,446,000 Expenses: General and administrative expenses 9,954,000 5,623,000 Interest expense 3,927,000 3,214,000 Impairment 1,405,000 — 15,286,000 8,837,000 (Loss) income from discontinued operations before income tax (8,031,000 ) 5,609,000 Income tax (benefit) expense from discontinued operations (3,411,000 ) 2,599,000 Net (loss) income from discontinued operations before non-controlling interest (4,620,000 ) 3,010,000 Non-controlling interest — 104,000 Net (loss) income from discontinued operations, net of income tax $ (4,620,000 ) $ 2,906,000
Structured Settlements [Table Text Block]	September 30, 2017 September 30, 201 6 Maturity(1)(2) $ 139,107,000 $ 133,059,000 Unearned income (52,136,000 ) (46,968,000 ) Net carrying value $ 86,971,000 $ 86,091,000
Schedule of Fair Value of Debt [Table Text Block]	Interest Rate September 30, 2017 September 30, 2016 Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 8.75 % $ 1,607,000 $ 1,862,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 7.25 % 3,612,000 4,242,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 7.125 % 3,891,000 3,987,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 5.39 % 17,390,000 18,979,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 30, 2034 5.07 % 13,389,000 14,507,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 4.85 % 13,001,000 13,705,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until January 2069 5.00 % 17,456,000 — $25,000,000 revolving line of credit 4.25 % 8,589,000 10,153,000 Encumbered structured settlements 78,935,000 67,435,000 Structured settlements not encumbered 8,036,000 18,656,000 Total structured settlements $ 86,971,000 $ 86,091,000
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2018 $ 9,233,000 September 30, 2019 9,757,000 September 30, 2020 9,474,000 September 30, 2021 9,727,000 September 30, 2022 9,401,000 Thereafter 91,515,000 Total $ 139,107,000
Schedule of Future Minimum Rental Payments for Discontinued Operating Leases [Table Text Block]	Year Ending September 30, 2018 $ 181,000 2019 185,000 2020 63,000 $ 429,000

Note 3 - Available-for-sale I_2

Note 3 - Available-for-sale Investments (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Available-for-sale Securities [Table Text Block]	Amortized Unrealized Unrealized Fair Value 2017 $ 5,500,000 $ 11,000 $ — $ 5,511,000 2016 $ 55,724,000 $ 1,088,000 $ (49,000 ) $ 56,763,000

Note 4 - Consumer Receivables_2

Note 4 - Consumer Receivables Acquired for Liquidation (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Consumer Receivables after Liquidation [Table Text Block]	For the Year Ended September 30, 201 7 201 6 Balance, beginning of period $ 13,427,000 $ 15,057,000 Acquisitions of receivable portfolio 2,213,000 8,207,000 Net cash collections from collection of consumer receivables acquired for liquidation (23,331,000 ) (28,756,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (197,000 ) (84,000 ) Impairment (1,129,000 ) (166,000 ) Effect of foreign currency translation (62,000 ) 279,000 Finance income recognized 15,920,000 18,890,000 Balance, end of period $ 6,841,000 $ 13,427,000 Finance income as a percentage of collections 67.7 % 65.5 %
Schedule of Collections on Gross Basis [Table Text Block]	2017 2016 Gross collections(1) $ 42,456,000 $ 49,002,000 Less: commissions and fees(2) 18,928,000 20,162,000 Net collections $ 23,528,000 $ 28,840,000

Note 5 - Litigation Funding (Ta

Note 5 - Litigation Funding (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Equity Method Investments [Table Text Block]	September 30, 201 7 September 30, 201 6 Carrying Value Ownership Percentage Carrying Value Ownership Percentage Pegasus Funding, LLC 50,474,000 80 % 48,582,000 80 %
Equity Method Investment, Summarized Financial Information [Table Text Block]	Condensed Statement of Operations Information 2017 2016 Personal injury claims income $ 11,554,000 $ 20,339,000 Operating expenses 5,780,000 7,151,000 Income from operations $ 5,774,000 $ 13,188,000 Earnings from equity method investment $ 4,619,000 $ 10,551,000 Condensed Balance Sheet Information September 30, 201 7 September 30, 201 6 Cash $ 35,631,000 (1) $ 539,000 Investment in personal injury claims 16,855,000 48,289,000 Other assets 109,000 188,000 Total Assets $ 52,595,000 $ 49,016,000 Due to Asta $ 31,677,000 $ 34,404,000 Other liabilities 1,952,000 1,053,000 Equity 18,966,000 13,559,000 Total Liabilities and Equity $ 52,595,000 $ 49,016,000

Note 7 - Furniture and Equipm_2

Note 7 - Furniture and Equipment (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	201 7 201 6 Furniture $ 273,000 $ 273,000 Equipment 241,000 235,000 Software 1,369,000 1,350,000 1,883,000 1,858,000 Less accumulated depreciation and amortization 1,759,000 1,662,000 $ 124,000 $ 196,000

Note 9 - Other Liabilities (Tab

Note 9 - Other Liabilities (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Other Liabilities [Table Text Block]	2017 2016 Accounts payable and accrued expenses $ 1,835,000 $ 1,638,000 Lawsuit reserve (see Note 12 – Commitments and Contingencies – Legal Matters 3,145,000 2,345,000 Other — 4,000 Total other liabilities $ 4,980,000 $ 3,987,000

Note 10 - Income Taxes (Tables)

Note 10 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2017 201 6 Current: Federal $ (5,065,000 ) $ 5,385,000 State — 645,000 Interest on IRS payment — 9,000 (5,065,000 ) 6,039,000 Deferred: Federal 2,322,000 (3,256,000 ) State 409,000 833,000 2,731,000 (2,423,000 ) Sub-total (2,334,000 ) 3,616,000 Less: income tax (benefit) expense on discontinued operations (3,411,000 ) 2,599,000 Provision for income taxes $ 1,077,000 $ 1,017,000
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2017 2016 Statutory federal income tax rate 35.0 % 35.0 % State income tax, net of federal benefit (2.7 ) 8.6 State tax rate change — (21.4 ) Permanent difference in municipal interest 1.3 (6.9 ) Permanent difference other (4.1 ) 3.1 Federal prior year provision to return difference — (1.7 ) Deferred adjustments — 12.5 Change in valuation allowance (14.0 ) (10.4 ) Other (0.3 ) (0.9 ) Effective income tax rate 15.2 % 17.9 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 30, 7 September 30, 6 Impairments/bad debt reserves $ 4,380,000 $ 3,353,000 Revenue recognition pertaining to the cost over estimated collections method 8,572,000 13,514,000 State tax net operating loss carry forward 9,603,000 7,793,000 Stock based compensation 3,520,000 3,477,000 Unrealized gain on structured settlements (5,187,000 ) (6,496,000 ) Capital loss carry forward 2,597,000 — Foreign currency 472,000 515,000 Depreciation, amortization and other 193,000 (129,000 ) Deferred income taxes 24,150,000 22,027,000 Deferred tax valuation allowance (11,454,000 ) (7,124,000 ) Deferred income taxes $ 12,696,000 $ 14,903,000

Note 11 - Net Income Per Share

Note 11 - Net Income Per Share (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2017 2016 (Loss) income from continuing operations $ (8,382,000 ) $ 4,667,000 (Loss) income from discontinued operations (4,620,000 ) 2,906,000 Net (loss) income $ (13,002,000 ) $ 7,573,000 Basic (loss) earnings per common share from continuing operations $ (0.97 ) $ 0.39 Basic (loss) earnings per common share from discontinued operations (0.53 ) 0.24 Basic (loss) earnings per share $ (1.50 ) $ 0.63 Diluted (loss) earnings per common share from continuing operations $ (0.97 ) $ 0.37 Diluted (loss) earnings per common share from discontinuing operations (0.53 ) 0.24 Diluted (loss) earnings per share $ (1.50 ) $ 0.61 Weighted average number of common shares outstanding: Basic 8,692,668 11,996,500 Dilutive effect of stock options — 512,061 Diluted 8,692,668 12,508,561

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Ending September 30, 2018 $ 282,000 2019 265,000 2020 224,000 $ 771,000

Note 14 - Stock Option Plans (T

Note 14 - Stock Option Plans (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Risk-free interest rate 1.86 % Expected term (years) 5.97 Expected volatility 26.27 % Forfeiture rate 3.49 % Dividend yield 0.00 % Risk-free interest rate 0.24 % Expected term (years) 6.25 Expected volatility 23.4 % Dividend yield 0.00 % Risk-free interest rate 0.12 % Expected term (years) 5.9 Expected volatility 32.7 % Dividend yield 0.00 %
Share-based Compensation, Stock Options, Activity [Table Text Block]	Year Ended September 30, 2017 2016 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Outstanding options at the beginning of year 949,667 $ 8.47 1,043,566 $ 8.47 Options granted 56,600 6.55 67,100 7.93 Options forfeited/cancelled (125,700 ) 10.59 (14,468 ) 8.12 Options exercised — (146,531 ) 8.22 Outstanding options at the end of year 880,567 $ 8.05 949,667 $ 8.47 Exercisable options at the end of year 796,962 $ 8.14 830,326 $ 8.51
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 Outstanding Weighted Average Remaining Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $2.8751 - $5.7500 3,800 1.6 $ 2.95 3,800 $ 2.95 $5.7501 - $8.6250 759,767 5.0 7.87 676,162 7.95 $8.6251 - $11.5000 117,000 5.3 9.39 117,000 9.39 880,567 5.0 $ 8.05 796,962 $ 8.14
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Year Ended Sept ember 30, 2017 Shares Weighted Average Grant Date Fair Value Year Ended September 30, 2016 Shares Weighted Average Grant Date Fair Value Unvested at the beginning of period — $ — 44,107 $ 9.28 Awards granted — — 5,000 7.89 Vested — — (49,107 ) 9.36 Forfeited — — — 0.00 Unvested at the end of period — $ — — $ 8.00

Note 17 - Fair Value of Finan_2

Note 17 - Fair Value of Financial Measurements and Disclosures (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	September 30, 2017 September 30, 2016 Carrying Amount Fair Value Carrying Amount Fair Value Financial assets Cash equivalents (Level 1) $ 68,000 $ 68,000 $ 923,000 $ 923,000 Available-for-sale investments (Level 1) 5,511,000 5,511,000 56,763,000 56,763,000 Other investments(Level 1) — — 3,590,000 3,590,000 Consumer receivables acquired for liquidation (Level 3) 6,841,000 32,603,000 13,427,000 47,233,000 September 30, 2017 September 30, 2016 Carrying Fair Carrying Fair Financial asset Structured settlements (Level 3) 86,971,000 86,971,000 86,091,000 86,091,000
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Fair Value Valuation Technique Unobservable Input Rate Structured settlements at fair value $ 86,971,000 Discounted cash flow Discount rate 4.81 – 5.82%
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Balance at September 30, 2016 $ 86,091,000 Fair market value adjustment (3,958,000 ) Purchases 15,749,000 Sales (7,485,000 ) Interest accreted 6,389,000 Payments received (9,815,000 ) Total $ 86,971,000
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	The amount of total gains for the year included in earnings attributable to the change in unrealized gains relating to assets held at September 30, 2017 $ 4,326,000 Realized loss relating to assets sold during the year ended September 30, 2017 $ (5,353,000 ) Total losses included in the year ended September 30, 2017 $ (1,027,000 )

Note 19 - Segment Reporting (Ta

Note 19 - Segment Reporting (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(Dollars in millions) Consumer Receivables GAR Disability Advocates Personal Injury Claims C orporate Total Fiscal Year Ended September 30, 2017: Revenues $ 15.9 $ 5.1 $ 0.4 $ — $ 21.4 Other income — — — (0.1 ) (0.1 ) Segment profit (loss) 12.5 (1.7 ) 4.1 (22.2 ) (7.3 ) Segment Assets (1) (4) 20.4 3.9 55.0 122.2 201.5 2016: Revenues 18.9 4.0 — — 22.9 Other income — — — 1.7 1.7 Segment profit (loss) 14.2 (7.3 ) 10.5 (11.7 ) 5.7 Segment Assets (1) (4) 18.9 2.0 48.6 185.5 255.0

Note 20 - Accumulated Other C_2

Note 20 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2017 2016 Unrealized gain on marketable securities Foreign currency translation, net Total Unrealized gain on marketable securities Foreign currency translation, net Total Beginning Balance $ 624,000 $ 179,000 $ 803,000 $ (205,000 ) $ 225,000 $ 20,000 Change in unrealized gains (losses) on foreign currency translation, net - (168,000 ) (168,000 ) - (46,000 ) (46,000 ) Change in unrealized gains (losses) on marketable securities (10,000 ) - (10,000 ) 868,000 - 868,000 Amount reclassified from accumulated other comprehensive income (607,000 ) - (607,000 ) (39,000 ) - (39,000 ) Net current-period other comprehensive income (617,000 ) (168,000 ) (785,000 ) 829,000 (46,000 ) $ 783,000 Ending balance $ 7,000 $ 11,000 $ 18,000 $ 624,000 $ 179,000 $ 803,000

Note 1 - The Company and Its _3

Note 1 - The Company and Its Significant Accounting Policies (Details Textual)	Feb. 28, 2018USD ($)	Feb. 05, 2018USD ($)$ / shares	Jan. 12, 2018USD ($)	Aug. 02, 2017USD ($)	Mar. 31, 2017USD ($)	Oct. 31, 2014USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 13, 2017USD ($)	Jun. 30, 2017USD ($)	Nov. 08, 2016	Dec. 31, 2015	Sep. 30, 2015USD ($)	Dec. 31, 2013	Dec. 28, 2011
Number of Reportable Segments							3	4
Cash and Cash Equivalents, at Carrying Value, Ending Balance							$ 17,591,000	$ 6,282,000
Available-for-sale Securities, Total							5,511,000	56,763,000
Working Capital							114,800,000
Restricted Cash, Total								10,000,000
Cash, Uninsured Amount							11,100,000
Cash, Uninsured Amount, Foreign							3,400,000
Disposal Group, Including Discontinued Operation, Restricted Cash							500,000	500,000
Goodwill, Ending Balance							$ 1,410,000	1,410,000
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests								696,000
International Consumer Debt Portfolios, Percentage of Ownership							80.00%
Equity Method Investments							$ 50,474,000	48,582,000
Income (Loss) from Equity Method Investments, Total							4,619,000	10,551,000
Equity Method Investment, Other than Temporary Impairment							$ 0	0
Minimum [Member]
Property, Plant and Equipment, Useful Life							3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life							7 years
Fixed Income Funds [Member]
Available-for-sale Securities, Equity Securities						$ 5,000,000
Related Party Transaction, Rate						14.00%
Other than Temporary Impairment Losses, Investments, Total					$ 3,400,000			1,000,000
Amended Loan Agreement [Member]
Restricted Cash, Total								10,000,000
Long-term Line of Credit, Total							$ 0			$ 9,600,000
Repayments of Long-term Lines of Credit				$ 9,600,000
CBC [Member]
Equity Method Investment, Ownership Percentage							100.00%							80.00%
Business Acquisition, Percentage of Voting Interests Acquired												20.00%
Cash, Uninsured Amount							$ 500,000
Long-term Line of Credit, Total							8,600,000
Fair Value, Inputs, Level 1 [Member]
Available-for-sale Securities, Total							$ 5,500,000
Pegasus Legal Funding LLC [Member]
Restricted Cash, Total										$ 24,700,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											20.00%
Serlefin BPO&O Peru S.A.C. [Member]
International Consumer Debt Portfolios, Percentage of Ownership							20.00%
Proceeds from International Consumer Debt Portfolios for Performance Fee							$ 554,000	268,000
Subsequent Event [Member]
Dividends Payable, Amount Per Share | $ / shares		$ 5.30
Payments of Dividends, Total	$ 35,000,000	$ 35,000,000
Subsequent Event [Member] | CBC [Member]
Disposal Group, Including Discontinued Operation, Consideration									$ 10,500,000
Subsequent Event [Member] | Pegasus Legal Funding LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent			100.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			20.00%
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests			$ 1,800,000
Pegasus Legal Funding LLC [Member] | Subsequent Event [Member]
Business Acquisition, Percentage of Voting Interests Acquired			20.00%
VATIV [Member]
Goodwill, Ending Balance							1,400,000
CBC [Member]
Goodwill, Ending Balance							$ 1,400,000
Pegasus Legal Funding LLC [Member]
Equity Method Investment, Ownership Percentage							80.00%				80.00%				80.00%
Equity Method Investment, Percentage of Controlled Equity							50.00%								50.00%
Restricted Cash, Total							$ 35,400,000
Equity Method Investment, Ownership Percentage, Controlled Party											20.00%
Equity Method Investments							50,474,000	48,582,000					$ 40,751,000
Income (Loss) from Equity Method Investments, Total							$ 4,619,000	10,551,000
Serlefin BPO&O Peru S.A.C. [Member]
Equity Method Investment, Ownership Percentage							49.00%
Equity Method Investment, Ownership Percentage, Controlled Party							51.00%
Equity Method Investments							$ 200,000	$ 200,000
Income (Loss) from Equity Method Investments, Total							$ 100,000

Note 1 - The Company and Its _4

Note 1 - The Company and Its Significant Accounting Policies - Reconciliation of Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Cash and cash equivalents	$ 17,591,000	$ 6,282,000
Restricted cash		10,000,000
Total cash, cash equivalents, and restricted cash shown in the statement of cash flows	$ 17,591,000	$ 16,282,000	$ 19,947,000

Note 2 - Discontinued Operati_3

Note 2 - Discontinued Operations (Details Textual) - USD ($)	Dec. 13, 2017	Nov. 22, 2017	Jan. 01, 2016	Dec. 31, 2015	Mar. 01, 2015	Dec. 31, 2013	Jun. 30, 2017	Sep. 29, 2014	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Apr. 28, 2017	Apr. 07, 2017	Jul. 08, 2016	Sep. 25, 2015	Nov. 26, 2014	May 02, 2014
Disposal Group, Including Discontinued Operation, Assets, Total										$ 92,235,000	$ 91,506,000
Disposal Group, Including Discontinued Operation, Liabilities, Total										81,751,000	69,238,000
Discontinued Operation, Tax Effect of Discontinued Operation, Total										(3,411,000)	2,599,000
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total										(4,620,000)	2,906,000
Cash, Uninsured Amount										$ 11,100,000
Line of Credit Facility, Current Borrowing Capacity																	$ 20,000,000
Line of Credit Facility, Maximum Borrowing Capacity																	$ 30,000,000
Competitor Alleged Former Subsidiary [Member] | Subsequent Event [Member]
Payments for Legal Settlements		$ 500,000
CBC [Member]
Equity Method Investment, Ownership Percentage						80.00%				100.00%
Business Combination, Consideration Transferred, Total				$ 1,800,000		$ 5,900,000
Business Acquisition, Percentage of Voting Interests Acquired				20.00%
Payments to Acquire Businesses, Gross				$ 800,000
Employment Agreement Term			2 years
Employee Agreement Renewal Term			1 year
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Total										$ 2,400,000
Disposal Group, Including Discontinued Operation, Assets, Total										92,200,000	91,500,000
Disposal Group, Including Discontinued Operation, Liabilities, Total										81,800,000	69,200,000
Discontinued Operation, Tax Effect of Discontinued Operation, Total										(3,400,000)	2,600,000
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total										(4,600,000)	2,900,000
Cash, Uninsured Amount										500,000
Structured Settlements, Unrealized Gain (Losses)										4,300,000
Structured Settlements, Gain on New Structured Settlements Financed										6,900,000
Unrealized Gain (Loss) on Structured Settlements Due to Change in Discount Rate										200,000
Structured Settlements, Unrealized Gain (Loss), Decrease in Realized Gains Recognized as Realized Interest Income on Structured Settlements										2,100,000
Structured Settlements, Reduction in Fair Value										700,000
Structured Settlements Past Due										300,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Total						25,900,000
Line of Credit Facility, Current Borrowing Capacity						$ 12,500,000
Debt Instrument, Floor Interest Rate					4.10%	5.50%		4.75%
Line of Credit Facility, Maximum Borrowing Capacity					$ 25,000,000			$ 22,000,000
Other Long-term Debt, Total										78,900,000
Long-term Line of Credit, Total										8,600,000
Notes Payable, Noncurrent, Total										70,300,000
CBC [Member] | Facility in Conshocken, PA [Member]
Operating Leases, Rent Expense, Net, Total										$ 163,000	$ 163,000
CBC [Member] | Secured Debt [Member]
Debt Instrument, Face Amount													$ 18,340,000	$ 14,800,000	$ 16,600,000	$ 21,800,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate													5.00%	4.85%	5.10%	5.40%
CBC [Member] | Subsequent Event [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 10,500,000
Disposal Group, Including Discontinued Operation, Cash Consideration	4,500,000
Disposal Group, Including Discontinued Operation, Promissory Note Consideration	$ 5,800,000
Promissory Note Interest Rate, Discontinued Operations	7.00%
CBC [Member] | Principal One [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]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				61,652
Shares Issued, Price Per Share				$ 8.11
Life Contingent Annuities Portfolio [Member]
Disposal Group, Including Discontinued Operation, Consideration												$ 7,700,000
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Total							$ 5,400,000		$ 5,400,000

Note 2 - Discontinued Operati_4

Note 2 - Discontinued Operations - Financial Statements (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016
Restricted cash	$ 500,000		$ 500,000
Total assets related to discontinued operations	92,235,000		91,506,000
Total liabilities related to discontinued operations	81,751,000		69,238,000
Income tax (benefit) expense from discontinued operations	(3,411,000)		2,599,000
Net (loss) income from discontinued operations, net of income tax	(4,620,000)		2,906,000
CBC [Member]
Total assets related to discontinued operations	92,200,000		91,500,000
Total liabilities related to discontinued operations	81,800,000		69,200,000
Income tax (benefit) expense from discontinued operations	(3,400,000)		2,600,000
Net (loss) income from discontinued operations, net of income tax	(4,600,000)		2,900,000
CBC [Member] | Discontinued Operations, Held-for-sale [Member]
Cash and cash equivalents	1,617,000	[1]	1,198,000
Restricted cash	499,000		499,000
Structured Settlements	86,971,000		86,091,000
Furniture and equipment (net of accumulated depreciation of $111,000 at September 30, 2017 and $96,000 at September 30, 2016)	34,000		47,000
Goodwill			1,405,000
Other assets	3,114,000		2,266,000
Total assets related to discontinued operations	92,235,000		91,506,000
Other debt - CBC	78,935,000		67,435,000
Other liabilities	2,816,000		1,803,000
Total liabilities related to discontinued operations	81,751,000		69,238,000
Unrealized gain on structured settlements	4,326,000		8,384,000
Interest income on structured settlements	8,224,000		6,062,000
Loss on sale of structured settlements	(5,353,000)
Total revenues	7,197,000		14,446,000
Other income	58,000
	7,255,000		14,446,000
General and administrative expenses	9,954,000		5,623,000
Interest expense	3,927,000		3,214,000
Impairment	1,405,000
	15,286,000		8,837,000
(Loss) income from discontinued operations before income tax	(8,031,000)		5,609,000
Income tax (benefit) expense from discontinued operations	(3,411,000)		2,599,000
Net (loss) income from discontinued operations before non-controlling interest	(4,620,000)		3,010,000
Non-controlling interest			104,000
Net (loss) income from discontinued operations, net of income tax	$ (4,620,000)		$ 2,906,000
[1]	Cash balance with one bank at September 30, 2017 that exceeded the balance insured by the FDIC by approximately $0.5 million.

Note 2 - Discontinued Operati_5

Note 2 - Discontinued Operations - Financial Statements (Details) (Parentheticals) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
CBC [Member] | Discontinued Operations, Held-for-sale [Member]
Furniture and equipment, accumulated depreciation	$ 111,000	$ 96,000

Note 2 - Discontinued Operati_6

Note 2 - Discontinued Operations - Components of Structured Settlements (Details) - USD ($)		Sep. 30, 2017	Sep. 30, 2016
Maturity(1)(2)	[1],[2]	$ 139,107,000	$ 133,059,000
Unearned income		(52,136,000)	(46,968,000)
Net carrying value		$ 86,971,000	$ 86,091,000
[1]	The maturity value represents the aggregate unpaid principal balance at September 30, 2017 and 2016.
[2]	There is approximately $0.3 million of structured settlements that are past due, or in non-accrual status at September 30, 2017.

Note 2 - Discontinued Operati_7

Note 2 - Discontinued Operations - Structured Settlements (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 86,971,000	$ 86,091,000
Structured Settlement [Member]
Interest Rate	4.25%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 8,589,000	10,153,000
Structured Settlements Encumbered By Notes Payable Due June 2025 [Member]
Interest Rate	8.75%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 1,607,000	1,862,000
Structured Settlements Encumbered By Notes Payable Due August 2026 [Member]
Interest Rate	7.25%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 3,612,000	4,242,000
Structured Settlements Encumbered By Notes Payable Due April 2032 [Member]
Interest Rate	7.125%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 3,891,000	3,987,000
Structured Settlements Encumbered By Notes Payable Due February 2037 [Member]
Interest Rate	5.39%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 17,390,000	18,979,000
Structured Settlements Encumbered By Notes Payable Due March 2034 [Member]
Interest Rate	5.07%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 13,389,000	14,507,000
Structured Settlements Encumbered By Notes Payable Due February 2043 [Member]
Interest Rate	4.85%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 13,001,000	13,705,000
Structured Settlements Encumbered By Notes Payable Due January 2069 [Member]
Interest Rate	5.00%
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 17,456,000
Structured Settlements Encumbered [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	78,935,000	67,435,000
Structured Settlements Not Encumbered [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered	$ 8,036,000	$ 18,656,000

Note 2 - Discontinued Operati_8

Note 2 - Discontinued Operations - Structured Settlements (Details) (Parentheticals) - USD ($)	Sep. 30, 2017	Sep. 30, 2016	May 02, 2014
Revolving line of credit, borrowing capacity			$ 30,000,000
Structured Settlement [Member]
Revolving line of credit, borrowing capacity	$ 25,000,000	$ 25,000,000

Note 2 - Discontinued Operati_9

Note 2 - Discontinued Operations - Expected Cash Flows of Structured Settlements Based on Maturity Value (Details) - USD ($)		Sep. 30, 2017	Sep. 30, 2016
Total	[1],[2]	$ 139,107,000	$ 133,059,000
Discontinued Operations, Held-for-sale [Member] | CBC [Member]
September 30, 2018		9,233,000
September 30, 2019		9,757,000
September 30, 2020		9,474,000
September 30, 2021		9,727,000
September 30, 2022		9,401,000
Thereafter		91,515,000
Total		$ 139,107,000
[1]	The maturity value represents the aggregate unpaid principal balance at September 30, 2017 and 2016.
[2]	There is approximately $0.3 million of structured settlements that are past due, or in non-accrual status at September 30, 2017.

Note 2 - Discontinued Operat_10

Note 2 - Discontinued Operations - Future Minimum Lease Payments (Details)	Sep. 30, 2017USD ($)
2,018	$ 282,000
2,019	265,000
2,020	224,000
	771,000
CBC [Member] | Discontinued Operations, Held-for-sale [Member]
2,018	181,000
2,019	185,000
2,020	63,000
	$ 429,000

Note 3 - Available-for-sale I_3

Note 3 - Available-for-sale Investments (Details Textual)	12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Number of Investments Sold	6	3
Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments, Total	$ (1,011,000)	$ (63,000)
Realized Investment Gains (Losses), Total	$ 177,000	$ 92,000
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		2

Note 3 - Available-for-sale I_4

Note 3 - Available-for-sale Investments - Investments Classified as Available-for-sale (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Amortized Cost	$ 5,500,000	$ 55,724,000
Unrealized Gains	11,000	1,088,000
Unrealized Losses		(49,000)
Available-for-sale Securities, Total	$ 5,511,000	$ 56,763,000

Note 4 - Consumer Receivables_3

Note 4 - Consumer Receivables Acquired for Liquidation (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2007	Sep. 30, 2017	Sep. 30, 2016
Face Value of Charged-off Consumer Receivables		$ 35,000,000	$ 162,900,000
Purchased Cost of Charged-off Consumer Receivables		2,200,000	8,200,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 6,841,000	$ 13,427,000
Foreign Consumer Receivables, Percentage of Total Consumer Receivable		89.90%	61.40%
Percentage of Assets Related to Internationl Operation		5.00%	3.80%
Percentage of Revenue Related to International Operation		2.60%	0.80%
Fee Charged on Portfolio Purchase	3.00%
PERU
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 3,300,000	$ 4,800,000
COLOMBIA
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		2,900,000	3,500,000
Non-US [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 6,200,000	$ 8,300,000

Note 4 - Consumer Receivables_4

Note 4 - Consumer Receivables Acquired for Liquidation - Changes In Balance Sheet Account of Consumer Receivables Acquired for Liquidation (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Balance	$ 13,427,000	$ 15,057,000
Acquisitions of receivable portfolio	2,214,000	8,162,000
Net cash collections from collection of consumer receivables acquired for liquidation	(23,331,000)	(28,756,000)
Net cash collections represented by account sales of consumer receivables acquired for liquidation	(197,000)	(84,000)
Impairment	(1,129,000)	(164,000)
Effect of foreign currency translation	(62,000)	279,000
Finance income recognized	15,920,000	18,890,000
Balance	$ 6,841,000	$ 13,427,000
Finance income as a percentage of collections	67.70%	65.50%

Note 4 - Consumer Receivables_5

Note 4 - Consumer Receivables Acquired for Liquidation - Collections Received Less Commissions and Direct Costs (Details) - USD ($)		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016
Gross collections(1)	[1]	$ 42,456,000	$ 49,002,000
Less: commissions and fees(2)	[2]	18,928,000	20,162,000
Net collections		$ 23,528,000	$ 28,840,000
[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 are earned by third party collection agencies and attorneys, and include direct costs associated with the collection effort, generally court costs. In December 2007 an arrangement was consummated with one servicer who also received a 3% fee on gross collections received by the Company in connection with the related portfolio purchase. The fee is charged for asset location, skip tracing and ultimately suing debtors in connection with this portfolio purchase.

Note 5 - Litigation Funding (De

Note 5 - Litigation Funding (Details Textual) - USD ($)	Jan. 12, 2018	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Nov. 08, 2016	Sep. 30, 2015	Dec. 28, 2011
Equity Method Investments		$ 50,474,000	$ 48,582,000
Income (Loss) from Equity Method Investments, Total		4,619,000	10,551,000
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests			696,000
Restricted Cash, Total			10,000,000
Personal Injury Claims Income		434,000
Simia Capital LLC [Member]
Personal Injury Claims Assets		3,400,000
Personal Injury Claims Income		400,000
Subsequent Event [Member] | Pegasus Legal Funding LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	20.00%
Pegasus Legal Funding LLC [Member]
Earnings in Interest and Fees from Invested Venture		$ 11,400,000	20,300,000
Restricted Cash, Total				$ 24,700,000
Pegasus Legal Funding LLC [Member] | Subsequent Event [Member]
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	$ 1,800,000
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Pegasus Legal Funding LLC [Member]
Equity Method Investment, Ownership Percentage		80.00%			80.00%		80.00%
Equity Method Investment, Percentage of Controlled Equity		50.00%					50.00%
Equity Method Investments		$ 50,474,000	48,582,000			$ 40,751,000
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions, Total		1,892,000	7,831,000
Income (Loss) from Equity Method Investments, Total		4,619,000	10,551,000
Payments to Acquire Equity Method Investments		2,727,000	$ 2,720,000
Equity Method Investment, Ownership Percentage, Controlled Party					20.00%
Restricted Cash, Total		$ 35,400,000

Note 5 - Litigation Funding - E

Note 5 - Litigation Funding - Equity Method Investments (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Equity Method Investments	$ 50,474,000	$ 48,582,000
Pegasus Funding LLC [Member]
Equity Method Investments	$ 50,474,000	$ 48,582,000
Equity Method Investment, Ownership Percentage	80.00%	80.00%

Note 5 - Litigation Funding -_2

Note 5 - Litigation Funding - Equity Method Investments Financial Statements (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016
Pegasus Legal Funding LLC [Member]
Personal injury claims income	$ 11,554,000		$ 20,339,000
Operating expenses	5,780,000		7,151,000
Income from operations	5,774,000		13,188,000
Earnings from equity method investment	4,619,000		10,551,000
Pegasus Funding LLC [Member]
Cash	35,631,000	[1]	539,000
Investment in personal injury claims	16,855,000		48,289,000
Other assets	109,000		188,000
Total Assets	52,595,000		49,016,000
Due to Asta	31,677,000		34,404,000
Other liabilities	1,952,000		1,053,000
Equity	18,966,000		13,559,000
Total Liabilities and Equity	$ 52,595,000		$ 49,016,000
[1]	Included in cash is $35.4 million in restricted cash. The restriction has been put in place during the Company's arbitration with PLF, see Note 21 - Subsequent Events.

Note 6 - Matrimonial Claims (De

Note 6 - Matrimonial Claims (Details Textual) - USD ($)	May 18, 2012	May 08, 2012	Mar. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2014	May 02, 2014
Line of Credit Facility, Maximum Borrowing Capacity							$ 30,000,000
Valuation Allowances and Reserves, Other				$ 1,700,000
Net Investment Income, Total				0	$ 0
Provision for Loan and Lease Losses, Total				700,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000,000					$ 1,500,000
Debt Instrument, Term	2 years
Line of Credit Facility, Write-off			$ 1,500,000
BP Case Management, LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		60.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		40.00%
Net Investment Income, Total				0	$ 0
Provision for Loan and Lease Losses, Total				4,000,000
Invested Amount in Managed Cases Reserved				2,500,000
Net Income (Loss) Attributable to Parent, Total				$ 4,000,000

Note 7 - Furniture and Equipm_3

Note 7 - Furniture and Equipment (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Depreciation, Total	$ 97,000	$ 377,000

Note 7 - Furniture and Equipm_4

Note 7 - Furniture and Equipment - Summary of Furniture and Equipment (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Furniture and equipment	$ 1,883,000	$ 1,858,000
Less accumulated depreciation and amortization	1,759,000	1,662,000
Furniture and equipment, net	124,000	196,000
Furniture and Fixtures [Member]
Furniture and equipment	273,000	273,000
Equipment [Member]
Furniture and equipment	241,000	235,000
Software Development [Member]
Furniture and equipment	$ 1,369,000	$ 1,350,000

Note 8 - Non Recourse Debt (Det

Note 8 - Non Recourse Debt (Details Textual) - USD ($)	Aug. 02, 2017	Mar. 30, 2016	Jun. 03, 2014	May 02, 2014	Aug. 07, 2013	Feb. 28, 2017	Jun. 30, 2016	Mar. 31, 2007	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016
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%
Line of Credit Facility, Covenant Consolidated Tangible Net Worth				$ 150,000,000
Restricted Cash, Total											$ 10,000,000
Amended Loan Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate		2.25%
Line of Credit Facility, Covenant Consolidated Tangible Net Worth		$ 100,000,000
Line of Credit Facility, Covenant Decrease Consolidated Tangible Net Worth		$ 50,000,000
Proceeds from Lines of Credit, Total						$ 9,600,000
Restricted Cash, Total											10,000,000
Repayments of Long-term Lines of Credit	$ 9,600,000
Long-term Line of Credit, Total									0	$ 9,600,000
Bank of Montreal [Member]
Non-Recourse Debt									$ 148,000		$ 159,000
Receivables Financing Agreement [Member]
Non-Recourse Debt								$ 227,000,000

Note 9 - Other Liabilities - Ot

Note 9 - Other Liabilities - Other Liabilities (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Accounts payable and accrued expenses	$ 1,835,000	$ 1,638,000
Lawsuit reserve (see Note 12 – Commitments and Contingencies – Legal Matters)	3,145,000	2,345,000
Other		4,000
Total other liabilities	$ 4,980,000	$ 3,987,000

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Deferred Tax Assets, Net of Valuation Allowance, Total	$ 12,696,000	$ 14,903,000
Deferred Tax Assets, Capital Loss Carryforwards	2,597,000
Deferred Tax Assets, Valuation Allowance, Total	$ 11,454,000	7,124,000
Carryforward Period for State Income Tax	20 years
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 0	$ 9,000
Open Tax Year	2,016
Unrecognized Tax Benefits, Ending Balance	$ 0
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Total	2,000,000
New Jersey Division of Taxation [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	88,500,000
New York State Division of Taxation and Finance [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	19,400,000
New York City [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	4,300,000
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member]
Deferred Tax Assets, Capital Loss Carryforwards	$ 6,100,000

Note 10 - Income Taxes - Compon

Note 10 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Federal	$ (5,065,000)	$ 5,385,000
State		645,000
Interest on IRS payment		9,000
	(5,065,000)	6,039,000
Federal	2,322,000	(3,256,000)
State	409,000	833,000
	2,619,000	(1,972,000)
Sub-total	(2,334,000)	3,616,000
Less: income tax (benefit) expense on discontinued operations	(3,411,000)	2,599,000
Provision for income taxes	$ 1,077,000	$ 1,017,000

Note 10 - Income Taxes - Differ

Note 10 - Income Taxes - Difference Between Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Statutory federal income tax rate	35.00%	35.00%
State income tax, net of federal benefit	(2.70%)	8.60%
State tax rate change		(21.40%)
Permanent difference in municipal interest	1.30%	(6.90%)
Permanent difference other	(4.10%)	3.10%
Federal prior year provision to return difference		(1.70%)
Deferred adjustments		12.50%
Change in valuation allowance	(14.00%)	(10.40%)
Other	(0.30%)	(0.90%)
Effective income tax rate	15.20%	17.90%

Note 10 - Income Taxes - Schedu

Note 10 - Income Taxes - Schedule of Net Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Impairments/bad debt reserves	$ 4,380,000	$ 3,353,000
Revenue recognition pertaining to the cost over estimated collections method	8,572,000	13,514,000
State tax net operating loss carry forward	9,603,000	7,793,000
Stock based compensation	3,520,000	3,477,000
Unrealized gain on structured settlements	(5,187,000)	(6,496,000)
Capital loss carry forward	2,597,000
Foreign currency	472,000	515,000
Depreciation, amortization and other	193,000	(129,000)
Deferred income taxes	24,150,000	22,027,000
Deferred tax valuation allowance	(11,454,000)	(7,124,000)
Deferred income taxes	$ 12,696,000	$ 14,903,000

Note 11 - Net Income Per Shar_2

Note 11 - Net Income Per Share (Details Textual)	12 Months Ended
	Sep. 30, 2016$ / sharesshares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares	300,470
Weighted Average Exercise Price | $ / shares	$ 9.82

Note 11 - Net Income Per Shar_3

Note 11 - Net Income Per Share - Computation of Basic and Diluted Per Share Data (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
(Loss) income from continuing operations	$ (8,382,000)	$ 4,667,000
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total	(4,620,000)	2,906,000
Net (loss) income	$ (13,002,000)	$ 7,573,000
Continuing operations (in dollars per share)	$ (0.97)	$ 0.39
Discontinued operations (in dollars per share)	(0.53)	0.24
Basic (loss) earnings per share (in dollars per share)	(1.50)	0.63
Continuing operations (in dollars per share)	(0.97)	0.37
Discontinued operations (in dollars per share)	(0.53)	0.24
Diluted (loss) earnings per share (in dollars per share)	$ (1.50)	$ 0.61
Basic (in shares)	8,692,668	11,996,500
Dilutive effect of stock options (in shares)		512,061
Diluted (in shares)	8,692,668	12,508,561

Note 12 - Commitments and Con_3

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)	Nov. 11, 2016	Mar. 10, 2016	Jan. 01, 2016	Jul. 24, 2015	Sep. 30, 2016	Mar. 31, 2016	Mar. 31, 2016	Sep. 30, 2017	Sep. 30, 2016
Operating Leases, Rent Expense, Total								$ 360,000	$ 516,000
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
Loss Contingency, Damages Sought, Value							$ 4,000,000
Litigation Settlement, Amount Offered, Consideration						$ 3,875,000	$ 3,875,000
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
CBC [Member]
Employment Agreement Term			2 years
Employee Agreement Renewal Term			1 year
Chief Executive Officer [Member] | Simia Capital LLC [Member]
Employment Agreement, Annual Base Salary	$ 250,000
Term of Non-compete and Non-solicitation Provision	2 years
Employment Agreement, Profit Bonus, Percentage of Profit	15.00%
Employment Agreement, Profit Bonus, Minimum Internal Rate of Return	18.00%
Employment Agreement, Profit Bonus, Percentage of Closing Consideration	15.00%
Employment Agreement Term	5 years
Employment Agreement, Severance, Years of Base Salary	2 years
Principal One [Member] | CBC [Member]
Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold			$ 250,000
Executive Vice President [Member]
Employment Agreement, Annual Base Salary		$ 275,000
Term of Non-compete and Non-solicitation Provision		1 year 180 days
Agreement Period Term		1 year

Note 12 - Commitments and Con_4

Note 12 - Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Details)	Sep. 30, 2017USD ($)
2,018	$ 282,000
2,019	265,000
2,020	224,000
	$ 771,000

Note 13 - Concentrations (Detai

Note 13 - Concentrations (Details Textual) - Supplier Concentration Risk [Member]	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Consumer Receivable Portfolio [Member] | Five Collection Organizations [Member]
Concentration Risk, Percentage	35.00%
Consumer Receivable Portfolio [Member] | Three Collection Organizations [Member]
Concentration Risk, Percentage		14.00%
Consumer Receivable Portfolio at All Third Party Collection Agencies and Attorneys [Member] | Five Collection Organizations [Member]
Concentration Risk, Percentage	90.00%
Consumer Receivable Portfolio at All Third Party Collection Agencies and Attorneys [Member] | Three Collection Organizations [Member]
Concentration Risk, Percentage		84.00%

Note 14 - Stock Option Plans (D

Note 14 - Stock Option Plans (Details Textual)	Jun. 08, 2017shares	Dec. 16, 2015$ / sharesshares	Feb. 28, 2015$ / sharesshares	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)shares	Sep. 30, 2017USD ($)shares	May 05, 2012shares	Mar. 21, 2012shares	Mar. 01, 2006shares	May 01, 2002shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	56,600	67,100	45,400	56,600	67,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares		$ 7.93	$ 8.37
Allocated Share-based Compensation Expense, Total | $				$ 58,000	$ 686,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $				$ 110,000		$ 110,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 292 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $				$ 78,000		78,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $				$ 32,000		32,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				0	146,531
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $					$ 338,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Fair Value | $					918,000
Proceeds from Stock Options Exercised | $					1,205,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				4 years 219 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $				$ 685,000	1,359,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Total Fair Value | $				$ 371,000	$ 532,000
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	10,000	58,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Share-based Compensation Award, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	10,000
Share-based Compensation Award, Tranche Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	26,600
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares		9,100
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		5,000		0	5,000
Allocated Share-based Compensation Expense, Total | $				$ 0	$ 128,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $				0		0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $					460,000
Restricted Stock [Member] | Non-officer Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award Equity Instruments Other than Options Granted in Period Fair Value | $					40,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Allocated Share-based Compensation Expense, Total | $				58,000	$ 558,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $				$ 110,000		$ 110,000
Employee Stock Option [Member] | Share-based Compensation Award, Tranche Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
The 2012 Plan [Member]
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						540,800
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period						78,768
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				1,293,343		1,293,343
Share-based Compensation Arrangement by Share-based Payment Award, Number of Eligible Employees				86		86
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 Authorized									1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant								0
The 2002 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized										1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant							0

Note 14 - Stock Option Plans -

Note 14 - Stock Option Plans - Weighted Average Assumptions Used in Option Pricing Model (Details)	Jun. 08, 2017	Dec. 16, 2015	Feb. 28, 2015
Risk-free interest rate	1.86%	0.24%	0.12%
Expected term (years) (Year)	5 years 354 days	6 years 91 days	5 years 328 days
Expected volatility	26.27%	23.40%	32.70%
Forfeiture rate	3.49%
Dividend yield	0.00%	0.00%	0.00%

Note 14 - Stock Option Plans _2

Note 14 - Stock Option Plans - Summary of Stock Option Plans (Details) - $ / shares	Jun. 08, 2017	Dec. 16, 2015	Feb. 28, 2015	Sep. 30, 2017	Sep. 30, 2016
Outstanding options at the beginning of year (in shares)				949,667	1,043,566
Outstanding options at the beginning of year (in dollars per share)				$ 8.47	$ 8.47
Options granted (in shares)	56,600	67,100	45,400	56,600	67,100
Options granted (in dollars per share)				$ 6.55	$ 7.93
Options forfeited/cancelled (in shares)				(125,700)	(14,468)
Options forfeited/cancelled (in dollars per share)				$ 10.59	$ 8.12
Options exercised (in shares)				0	(146,531)
Options exercised (in dollars per share)					$ 8.22
Outstanding options at the end of year (in shares)				880,567	949,667
Outstanding options at the end of year (in dollars per share)				$ 8.05	$ 8.47
Options Exercisable, Number of Shares Exercisable (in shares)				796,962	830,326
Options Exercisable, Weighted Average Exercise Price (in dollars per share)				$ 8.14	$ 8.51

Note 14 - Stock Option Plans _3

Note 14 - Stock Option Plans - Summary of Outstanding Options (Details) - $ / shares	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Options Outstanding, Number of Shares Outstanding (in shares)	880,567	949,667	1,043,566
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	5 years
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.05	$ 8.47	$ 8.47
Options Exercisable, Number of Shares Exercisable (in shares)	796,962	830,326
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.14	$ 8.51
Range One [Member]
Range of Exercise Price, Lower (in dollars per share)	2.8751
Range of Exercise Price, Upper (in dollars per share)	$ 5.75
Options Outstanding, Number of Shares Outstanding (in shares)	3,800
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	1 year 219 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 Two [Member]
Range of Exercise Price, Lower (in dollars per share)	5.7501
Range of Exercise Price, Upper (in dollars per share)	$ 8.625
Options Outstanding, Number of Shares Outstanding (in shares)	759,767
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	5 years
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 7.87
Options Exercisable, Number of Shares Exercisable (in shares)	676,162
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 7.95
Range Three [Member]
Range of Exercise Price, Lower (in dollars per share)	8.6251
Range of Exercise Price, Upper (in dollars per share)	$ 11.50
Options Outstanding, Number of Shares Outstanding (in shares)	117,000
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	5 years 109 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.39
Options Exercisable, Number of Shares Exercisable (in shares)	117,000
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.39

Note 14 - Stock Option Plans _4

Note 14 - Stock Option Plans - Summary of Restricted Stock Transactions (Details) - Restricted Stock [Member] - $ / shares	Dec. 16, 2015	Sep. 30, 2017	Sep. 30, 2016
Unvested at the beginning of period (in shares)		0	44,107
Unvested at the beginning of period (in dollars per share)		$ 0	$ 9.28
Awards granted (in shares)	5,000	0	5,000
Awards granted (in dollars per share)		$ 0	$ 7.89
Vested (in shares)		0	(49,107)
Vested (in dollars per share)		$ 0	$ 9.36
Forfeited (in shares)		0
Forfeited (in dollars per share)		$ 0	$ 0
Unvested at the end of period (in shares)		0	0
Unvested at the end of period (in dollars per share)		$ 0	$ 0

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Details Textual) - USD ($)	May 05, 2017	Mar. 10, 2017	Feb. 15, 2017	Feb. 06, 2017	Jan. 06, 2017	Nov. 21, 2016	Mar. 17, 2016	Mar. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2016	Jan. 18, 2017	Dec. 31, 2016	Dec. 17, 2015	Aug. 11, 2015
Preferred Stock, Shares Authorized									5,000,000	5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share									$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Issued, Total									0	0	0
Common Stock, Dividends, Per Share, Declared									$ 0	$ 0
Treasury Stock, Value, Acquired, Cost Method									$ 54,203,000	$ 11,174,000
Share Price												$ 10.20
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
Preferred Stock, Shares Outstanding, Ending Balance									0	0	0
Series A Junior Participating Preferred Stock [Member]
Preferred Stock, Shares Authorized									30,000	30,000	30,000
Preferred Stock, Par or Stated Value Per Share									$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Issued, Total									0	0	0
Preferred Stock, Shares Outstanding, Ending Balance									0	0	0
Right [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	0.001
Right [Member] | Series A Junior Participating Preferred Stock [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 28.60
Mangrove [Member]
Mutual Confidentiality Agreement, Extended Period						30 days
Mangrove [Member] | Ricky Stern Family [Member]
Treasury Stock, Value, Acquired, Cost Method		$ 4,900,000
Treasury Stock, Shares, Acquired		471,086
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
Stock Repurchase Program, Additional Authorized Repurchase Amount														$ 15,000,000
Treasury Stock, Value, Acquired, Cost Method							$ 9,900,000				$ 10,100,000
Treasury Stock, Shares, Acquired											1,186,000
Settlement Agreement [Member]
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, Purchase Price Per Share					$ 10.35
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 16 - Retirement Plan (Deta

Note 16 - Retirement Plan (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 139,000	$ 140,000

Note 17 - Fair Value of Finan_3

Note 17 - Fair Value of Financial Measurements and Disclosures (Details Textual)	12 Months Ended
	Sep. 30, 2017USD ($)
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Redemption Restriction Period	5 years
CBC [Member]
Structured Settlements, Unrealized Gain (Losses)	$ 4,300,000
Structured Settlements, Gain on New Structured Settlements Financed	6,900,000
Unrealized Gain (Loss) on Structured Settlements Due to Change in Discount Rate	200,000
Structured Settlements, Unrealized Gain (Loss), Decrease in Realized Gains Recognized as Realized Interest Income on Structured Settlements	2,100,000
Structured Settlements, Reduction in Fair Value	$ 700,000

Note 17 - Fair Value of Finan_4

Note 17 - Fair Value of Financial Measurements and Disclosures - Fair Value of Financial Measurements (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Available-for-sale investments (Level 1)	$ 5,511,000	$ 56,763,000
Fair Value, Inputs, Level 1 [Member]
Available-for-sale investments (Level 1)	5,500,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	68,000	923,000
Available-for-sale investments (Level 1)	5,511,000	56,763,000
Other investments, net		3,590,000
Structured settlements (Level 3)	86,971,000	86,091,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	6,841,000	13,427,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	68,000	923,000
Available-for-sale investments (Level 1)	5,511,000	56,763,000
Other investments, net		3,590,000
Structured settlements (Level 3)	86,971,000	86,091,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	$ 32,603,000	$ 47,233,000

Note 17 - Fair Value of Finan_5

Note 17 - Fair Value of Financial Measurements and Disclosures - Quantitative Information About Level 3 Fair Value Measurements (Details) - Valuation Technique, Discounted Cash Flow [Member]	Sep. 30, 2017USD ($)
Structured Settlements at Fair Value	$ 86,971,000
Minimum [Member] | Measurement Input, Discount Rate [Member]
Rate	0.0481
Maximum [Member] | Measurement Input, Discount Rate [Member]
Rate	0.0582

Note 17 - Fair Value of Finan_6

Note 17 - Fair Value of Financial Measurements and Disclosures - Changes in Structured Settlements at Fair Value Using Significant Unobservable Inputs (Details)	12 Months Ended
	Sep. 30, 2017USD ($)
Balance	$ 86,091,000
Fair market value adjustment	(3,958,000)
Purchases	15,749,000
Sales	(7,485,000)
Interest accreted	6,389,000
Payments received	(9,815,000)
Balance	$ 86,971,000

Note 17 - Fair Value of Finan_7

Note 17 - Fair Value of Financial Measurements and Disclosures - Schedule of Realized and Unrealized Gains and Losses (Details)	12 Months Ended
	Sep. 30, 2017USD ($)
The amount of total gains for the year included in earnings attributable to the change in unrealized gains relating to assets held at September 30, 2017	$ 4,326,000
Realized loss relating to assets sold during the year ended September 30, 2017	(5,353,000)
Total losses included in the year ended September 30, 2017	$ (1,027,000)

Note 18 - Related Party Trans_2

Note 18 - Related Party Transactions (Details Textual) - USD ($)	Sep. 17, 2015	Dec. 12, 2011	Jun. 30, 2017	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2014
Payments to Acquire Productive Assets, Total					$ 25,000	$ 168,000
Louis Piccolo [Member]
Professional Fees		$ 150,000			80,000	80,000	$ 25,000
Bonus Per New Transaction		$ 25,000
Options Transactions		30,000
Consulting Agreement Period	2 years
Contractual Obligation, Total	$ 80,000
Louis Piccolo [Member] | Other Liabilities [Member]
Due to Related Parties, Total					66,000	193,000
Louis Piccolo [Member] | Pegasus Funding LLC [Member]
Related Party Transaction, Amounts of Transaction					$ 133,000	133,000
Louis Piccolo [Member] | Pegasus Funding LLC [Member] | Professional Fees Incurred by a Related Party [Member]
Due to Related Parties, Term					6 years
Louis Piccolo [Member] | Pegasus Funding LLC [Member] | Interest Based on Professional Fees [Member]
Related Party Transaction, Rate					4.00%
Louis Piccolo [Member] | Maximum [Member] | Pegasus Funding LLC [Member]
Professional Fees					$ 700,000
Fortress Funding, LLC [Member]
Stock Issued During Period, Shares, Purchase of Assets			55,000
Stock Issued During Period, Value, Purchase of Assets					400,000
Obligation Settlement, Gain (Loss) Recognized					0
Fortress Funding, LLC [Member] | Conversion of Customers From The Acquired Lists [Member]
Payments to Acquire Productive Assets, Total					$ 200,000	300,000
Fortress Funding, LLC [Member] | CBC [Member]
Assets Purchase Agreement, Consideration Transferred				$ 500,000
Asset Purchase Agreement, Remaining Amount Owed			$ 600,000
Fortress Funding, LLC [Member] | CBC [Member] | Conversion of Customers From The Acquired Lists [Member]
Assets Purchase Agreement, Contingent Consideration				$ 1,200,000
Arthur Stern [Member]
Professional Fees						$ 88,000

Note 19 - Segment Reporting (De

Note 19 - Segment Reporting (Details Textual)	12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Number of Reportable Segments	3	4
Disposal Group, Including Discontinued Operation, Assets, Total	$ 92,235,000	$ 91,506,000
CBC [Member]
Disposal Group, Including Discontinued Operation, Assets, Total	92,200,000	91,500,000
CBC [Member] | Corporate, Non-Segment [Member]
Disposal Group, Including Discontinued Operation, Assets, Total	$ 92,800,000	$ 91,500,000

Note 19 - Segment Reporting - S

Note 19 - Segment Reporting - Schedule of Segment Reporting (Details) - USD ($)		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016
Revenues		$ 21,439,000	$ 22,901,000
Other income		(100,000)	1,700,000
Segment profit (loss)		(7,300,000)	5,700,000
Segment Assets (1) (4)		201,538,000	255,008,000
Operating Segments [Member] | Consumer Receivables [Member]
Revenues		15,900,000	18,900,000
Other income
Segment profit (loss)		12,500,000	14,200,000
Segment Assets (1) (4)	[1],[2]	20,400,000	18,900,000
Operating Segments [Member] | GAR Disability Advocates [Member]
Revenues		5,100,000	4,000,000
Other income
Segment profit (loss)		(1,700,000)	(7,300,000)
Segment Assets (1) (4)	[1],[2]	3,900,000	2,000,000
Operating Segments [Member] | Personal Injury Claims [Member]
Revenues	[3]	400,000
Other income	[3]
Segment profit (loss)	[3]	4,100,000	10,500,000
Segment Assets (1) (4)	[1],[2],[3]	55,000,000	48,600,000
Corporate, Non-Segment [Member]
Revenues	[4]
Other income	[4]	(100,000)	1,700,000
Segment profit (loss)	[4]	(22,200,000)	(11,700,000)
Segment Assets (1) (4)	[1],[2],[4]	$ 122,200,000	$ 185,500,000
[1]	Included in Corporate are approximately $92.8 million and $91.5 million of assets related to discontinued operations as of September 30, 2017 and 2016, respectively.
[2]	Includes other amounts in other line items on the consolidated balance sheet.
[3]	The Company records Pegasus as an equity investment in its consolidated financial statements. For segment reporting the Company has included its pro-rated share of the earnings and losses from its investment under the Personal Injury Claims segment.
[4]	Corporate is not part of the three reportable segments, as certain expenses and assets are not earmarked to any specific operating segment.

Note 20 - Accumulated Other C_3

Note 20 - Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Balance	$ 181,783,000	$ 183,407,000
Change in unrealized gains (losses) on marketable securities	(10,000)	867,000
Net current-period other comprehensive income	(785,000)	783,000
Balance	114,807,000	181,783,000
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Balance	624,000	(205,000)
Change in unrealized gains (losses) on foreign currency translation, net
Change in unrealized gains (losses) on marketable securities	(10,000)	868,000
Amount reclassified from accumulated other comprehensive income	(607,000)	(39,000)
Net current-period other comprehensive income	(617,000)	829,000
Balance	7,000	624,000
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	179,000	225,000
Change in unrealized gains (losses) on foreign currency translation, net	(168,000)	(46,000)
Change in unrealized gains (losses) on marketable securities
Amount reclassified from accumulated other comprehensive income
Net current-period other comprehensive income	(168,000)	(46,000)
Balance	11,000	179,000
AOCI Attributable to Parent [Member]
Balance	803,000	20,000
Change in unrealized gains (losses) on foreign currency translation, net	(168,000)	(46,000)
Change in unrealized gains (losses) on marketable securities	(10,000)	868,000
Amount reclassified from accumulated other comprehensive income	(607,000)	(39,000)
Net current-period other comprehensive income	(785,000)	783,000
Balance	$ 18,000	$ 803,000

Note 21 - Subsequent Events (De

Note 21 - Subsequent Events (Details Textual) - USD ($)	Jul. 12, 2018	Feb. 28, 2018	Feb. 05, 2018	Jan. 23, 2018	Jan. 12, 2018	Nov. 24, 2017	Dec. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Jun. 30, 2017	Nov. 08, 2016
Restricted Cash, Total								$ 10,000,000
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests								$ 696,000
Subsequent Event [Member]
Dividends Payable, Amount Per Share			$ 5.30
Payments of Dividends, Total		$ 35,000,000	$ 35,000,000
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability							$ 3,500,000
Dividends Payable, Date Declared			Feb. 5, 2018
Dividends Payable, Date to be Paid			Feb. 28, 2018
Dividends Payable, Date of Record			Feb. 16, 2018
Subsequent Event [Member] | Lawsuit in Montana State Court [Member]
Payments for Legal Settlements						$ 800,000
Subsequent Event [Member] | Global Settlement [Member]
Payments for Legal Settlements				$ 2,300,000
Litigation Settlement, Amount Awarded to Other Party				$ 4,600,000
Subsequent Event [Member] | Lawsuit in Delaware State Court [Member]
Litigation Settlement, Amount Awarded from Other Party	$ 4,400,000
Pegasus Legal Funding LLC [Member]
Restricted Cash, Total										$ 24,700,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											20.00%
Pegasus Legal Funding LLC [Member] | Subsequent Event [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					20.00%
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests					$ 1,800,000
Noncontrolling Interest, Ownership Percentage by Parent					100.00%