Asta Funding (ASFI) 10-Q 15 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jun. 30, 2018	Nov. 12, 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 Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		6,685,415
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
ASSETS
Cash and cash equivalents	$ 30,319,000	$ 17,591,000
Fair Value	8,576,000	5,511,000
Consumer receivables acquired for liquidation (at cost)	4,620,000	6,841,000
Investment in personal injury claims, net	13,793,000	3,704,000
Due from third party collection agencies and attorneys	776,000	819,000
Prepaid and income taxes receivable	7,039,000	9,090,000
Furniture and equipment, net	104,000	124,000
Equity method investment		50,474,000
Notes receivable	4,792,000
Deferred income taxes	9,185,000	12,696,000
Goodwill	1,410,000	1,410,000
Other assets	1,423,000	1,043,000
Assets related to discontinued operations		92,235,000
Total assets	82,037,000	201,538,000
LIABILITIES
Other liabilities	1,752,000	4,980,000
Liabilities related to discontinued operations		81,751,000
Total liabilities	1,752,000	86,731,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Preferred stock, $.01 par value; authorized 5,000,000 shares; issued and outstanding — none
Common stock, $.01 par value, authorized 30,000,000 shares; issued 13,459,708 at June 30, 2018 and 13,398,108 at September 30, 2017; and outstanding 6,685,415 at June 30, 2018 and 6,623,815 at September 30, 2017	135,000	134,000
Additional paid-in capital	68,543,000	68,047,000
Retained earnings	78,692,000	113,736,000
Accumulated other comprehensive income	43,000	18,000
Treasury stock (at cost) 6,774,293 shares at June 30, 2018 and at September 30, 2017	(67,128,000)	(67,128,000)
Total stockholders’ equity	80,285,000	114,807,000
Total liabilities and stockholders’ equity	82,037,000	201,538,000
Series A Junior Participating Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock, $.01 par value; authorized 5,000,000 shares; issued and outstanding — none

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2018	Sep. 30, 2017
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)	13,459,708	13,398,108
Common stock, outstanding (in shares)	6,685,415	6,623,815
Treasury stock, shares (in shares)	6,774,293	6,774,293
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 (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenues:
Finance income, net	$ 4,509,000	$ 3,993,000	$ 12,795,000	$ 12,018,000
Personal injury claims income	1,557,000	241,000	2,167,000	251,000
Disability fee income	1,188,000	1,134,000	3,248,000	3,990,000
Total revenues	7,254,000	5,368,000	18,210,000	16,259,000
Other income (loss), net - includes $0 and ($18,000) during the three months ended June 30, 2018 and 2017, and $0 and ($1,011,000) during the nine months ended June 30, 2018 and 2017, respectively, of accumulated other comprehensive loss reclassification for securities sold.	76,000	90,000	179,000	(126,000)
	7,330,000	5,458,000	18,389,000	16,133,000
Expenses:
General and administrative	4,201,000	6,066,000	11,712,000	25,611,000
Loss on acquisition of minority interest			1,420,000
Interest	17,000	164,000	19,000	197,000
Impairment of consumer receivables acquired for liquidation	100,000	148,000	100,000	148,000
Earnings from equity method investment		(2,710,000)	(845,000)	(2,759,000)
	4,318,000	3,668,000	12,406,000	23,197,000
Income (loss) from continuing operations before income tax	3,012,000	1,790,000	5,983,000	(7,064,000)
Income tax expense/(benefit) - includes tax benefit of $0 and $7,000 during the three months ended June 30, 2018 and 2017 and $0 and $404,000 during the nine months ended June 30, 2018 and 2017, respectively, of accumulated other comprehensive income reclassifications for unrealized net gains / (losses) on available for sale securities	1,055,000	219,000	5,595,000	(31,000)
Net income (loss) from continuing operations	1,957,000	1,571,000	388,000	(7,033,000)
Net income (loss) from discontinued operations, net of income tax (benefit)		560,000	(80,000)	(1,756,000)
Net income (loss)	$ 1,957,000	$ 2,131,000	$ 308,000	$ (8,789,000)
Net earnings (loss) per share:
Basic earnings (loss) per share from continuing operations (in dollars per share)	$ 0.29	$ 0.24	$ 0.06	$ (0.75)
Basic earnings (loss) per share from discontinued operations (in dollars per share)		0.08	(0.01)	(0.19)
Basic earnings (loss) per share (in dollars per share)	0.29	0.32	0.05	(0.94)
Diluted earnings (loss) per share from continuing operations (in dollars per share)	0.29	0.23	0.06	(0.75)
Diluted earnings (loss) per share from discontinued operations (in dollars per share)		0.08	(0.01)	(0.19)
Diluted earnings (loss) per share (in dollars per share)	$ 0.29	$ 0.31	$ 0.05	$ (0.94)
Weighted average number of common shares outstanding:
Basic (in shares)	6,685,415	6,577,784	6,654,911	9,389,864
Diluted (in shares)	6,685,628	6,879,082	6,657,840	9,389,864

Consolidated Statements of Op_2

Consolidated Statements of Operations (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Reclassification for unrealized net gain (loss) on available for sale securities	$ 0	$ (18,000)	$ 0	$ (1,011,000)
Income tax (benefit) expense	$ 0	$ 7,000	$ 0	$ 404,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Comprehensive income (loss) is as follows:
Net income (loss)	$ 1,957,000	$ 2,131,000	$ 308,000	$ (8,789,000)
Net unrealized securities gain (loss), net of tax expense/(benefit) of $4,000 and ($12,000) during the three month periods ended June 30, 2018 and 2017, respectively, and ($2,000) and $11,000 during the nine month periods ended June 30, 2018 and 2017, respectively.	9,000	18,000	(2,000)	(17,000)
Reclassification adjustments for securities sold, net of tax benefit of $0 and $7,000 during the three month periods ended June 30, 2018 and 2017, and $0 and $404,000 during the nine month periods ended June 30, 2018 and 2017, respectively.		(11,000)		(607,000)
Foreign currency translation, net of tax expense/(benefit) of $27,000 and ($23,000) during the three month periods ended June 30, 2018 and 2017, respectively, and $13,000 and ($21,000) during the nine month periods ended June 30, 2018 and 2017, respectively.	50,000	35,000	27,000	32,000
Other comprehensive income (loss)	59,000	42,000	25,000	(592,000)
Total comprehensive income (loss)	$ 2,016,000	$ 2,173,000	$ 333,000	$ (9,381,000)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Unrealized gain (loss) on marketable securities, tax	$ 4,000	$ (12,000)	$ (2,000)	$ 11,000
Reclassification adjustments for securities, tax (expense) benefit	0	7,000	0	404,000
Foreign currency translation, tax benefit (expense)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance at Sep. 30, 2016				$ 803,000
Exercise of options (in shares)
Net income (loss)						$ (8,789,000)
Foreign currency translation, net of tax expense/(benefit) of $27,000 and ($23,000) during the three month periods ended June 30, 2018 and 2017, respectively, and $13,000 and ($21,000) during the nine month periods ended June 30, 2018 and 2017, respectively.						32,000
Balance at Jun. 30, 2017				211,000
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
Exercise of options (in shares)	61,600					61,600
Exercise of options	$ 1,000	398,000				$ 399,000
Stock based compensation expense		98,000				98,000
Net income (loss)			308,000			308,000
Unrealized loss on marketable securities, net				(2,000)		(2,000)
Foreign currency translation, net of tax expense/(benefit) of $27,000 and ($23,000) during the three month periods ended June 30, 2018 and 2017, respectively, and $13,000 and ($21,000) during the nine month periods ended June 30, 2018 and 2017, respectively.				27,000		27,000
Dividends paid			(35,352,000)			(35,352,000)
Balance (in shares) at Jun. 30, 2018	13,459,708
Balance at Jun. 30, 2018	$ 135,000	$ 68,543,000	$ 78,692,000	$ 43,000	$ (67,128,000)	$ 80,285,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net income (loss) from continuing operations	$ 388,000	$ (7,033,000)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total	(80,000)	(1,756,000)
Net income (loss)	308,000	(8,789,000)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	46,000	75,000
Deferred income taxes	3,513,000	1,199,000
Impairment of consumer receivables acquired for liquidation	100,000	148,000
Stock based compensation	98,000	81,000
Loss on sale of available-for-sale securities		1,011,000
Provision for bad debts – personal injury claims	837,000
Loss on other investments		3,590,000
Forgiveness of debt		552,000
Earnings from equity method investment	(845,000)	(2,759,000)
Changes in:
Prepaid and income taxes receivable	2,051,000	(6,022,000)
Due from third party collection agencies and attorneys	34,000	(320,000)
Other assets	(380,000)	3,184,000
Other liabilities	(3,201,000)	1,294,000
Net cash provided by (used in) operating activities of discontinued operations	710,000	(3,041,000)
Net cash provided by (used in) operating activities	3,271,000	(9,797,000)
Cash flows from investing activities:
Purchase of consumer receivables acquired for liquidation		(2,213,000)
Principal collected on receivables acquired for liquidation	2,069,000	6,324,000
Principal collected on consumer receivable accounts represented by account sales	3,000
Purchase of available-for-sale securities	(3,069,000)	(13,193,000)
Proceeds from sale of available-for-sale securities		62,406,000
Purchase of non-controlling interest	(1,800,000)
Proceeds from sale of CBC	4,491,000
Proceeds from notes receivable	958,000
Acquisition of personal injury claims portfolios	(14,571,000)
Personal injury claims - advances	(60,000)	(3,351,000)
Personal injury claims - receipts	3,705,000
Change in equity method investment	53,119,000	2,808,000
Capital expenditures	(26,000)	(19,000)
Net cash (used in) provided by investing activities of discontinued operations	(1,538,000)	1,548,000
Net cash provided by investing activities	43,281,000	54,310,000
Cash flows from financing activities:
Proceeds from exercise of stock options	399,000
Purchase of treasury stock		(54,203,000)
Borrowings from line of credit		9,600,000
Dividends paid	(35,352,000)
Net cash provided by financing activities of discontinued operations	1,387,000	9,000,000
Net cash used in financing activities	(33,566,000)	(35,603,000)
Foreign currency effect on cash	58,000	(37,000)
Net increase in cash and cash equivalents including cash and cash equivalents classified within assets related to discontinued operations	13,044,000	8,873,000
Less: net (decrease) increase in cash and cash equivalents classified within assets related to discontinued operations	(316,000)	58,000
Net increase in cash and cash equivalents	12,728,000	8,931,000
Cash and cash equivalents at beginning of period	17,591,000	16,282,000
Cash and cash equivalents at end of period	30,319,000	25,213,000
Supplemental disclosure of cash flow information:
Cash paid for: Interest	19,000	90,000
Cash paid for: Income taxes		6,046,000
Cash paid for: Interest	824,000	2,891,000
Supplemental disclosure of non-cash flow investing activities:
Issuance of unrestricted stock		$ 404,000

Note 1 - Business and Basis of

Note 1 - Business and Basis of Presentation	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Note 1 —Business and Basis of Presentation Business Asta Funding, Inc., together with its wholly owned significant operating subsidiaries Palisades Collection, LLC, Palisades Acquisition XVI, LLC (“Palisades XVI”), Palisades Acquisition XIX, LLC (“Palisades XIX”), Palisades Acquisition XXIII, LLC (“Palisades XXIII”), VATIV Recovery Solutions LLC (“VATIV”), ASFI Pegasus Holdings, LLC (“APH”), Fund Pegasus, LLC (“Fund Pegasus”), GAR Disability Advocates, LLC (“GAR Disability Advocates”), Five Star Veterans Disability, LLC (“Five Star”), EMIRIC, LLC (“EMIRIC”), Simia Capital, LLC (“Simia”), Sylvave, LLC (“Sylvave”), formerly known as Pegasus Funding, LLC (“Pegasus”), Practical Funding LLC (“Practical Funding”), and other subsidiaries, which are not For the current year period from October 1, 2017 January 12, 2018, 80% January 12, 2018, 20% 100% 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 7 Consumer receivables The Company started out in the consumer receivable business in 1995. Personal injury claims Simia commenced operations in January 2017, January 12, 2018, March 16, 2018 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. Basis of Presentation The consolidated balance sheet as of June 30, 2018, three nine June 30, 2018 2017, three nine June 30, 2018 2017, nine June 30, 2018, nine June 30, 2018 2017, September 30, 2017 10 September 30, 2017. June 30, 2018, three nine June 30, 2018 2017 nine June 30, 2018 2017 three nine June 30, 2018 2017 not The accompanying unaudited consolidated financial statements have been prepared in accordance with Rule 10 01 X not 10 September 30, 2017 The consolidated financial statements are prepared in accordance with accounting principle generally accepted in the United States (“US GAAP”) and industry practices. The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates including management’s estimates of future cash flows and the resulting rates of return. The consolidated financial statements include the accounts of Asta Funding, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. C oncentration of Credit Risk – Cash and Restricted Cash The Company considers all highly liquid investments with a maturity date of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with 11 June 30, 2018 $24.3 two $2.0 not not As of September 30, 2017 $0.5 not Equity method investment Investee companies that are not not 20% 50% not Pegasus was the Company's 50% January 12, 2018, 100% $1.8 4 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%, $0.1 $0.1 $0.3 $0.4 three nine June 30, 2018 2017, The carrying value of the investment in Serlefin Peru was $0.2 June 30, 2018 September 30, 2017. June 30, 2018 $0.1 not When the Company's carrying value in an equity method investee company is reduced to zero, no not not no three nine June 30, 2018 2017. 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 Income Recognition The Company accounts for certain of its investments in finance receivables using the guidance of FASB Accounting Standards Codification (“ASC”), Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310” 310, Under the guidance of ASC 310 30, not The Company uses the cost recovery method when collections on a particular pool of accounts cannot be reasonably predicted. Under the cost recovery method, no zero The Company accounts for its investments in personal injury claims at an agreed upon interest rate, in anticipation of a future settlement. The interest purchased by Pegasus in each claim 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 claimant's cases close with the social security administration and the applicable fees are collected. Impairments The Company accounts for its impairments in accordance with ASC 310, 310 310 not In October 2014, $5.0 14% June December December 2015, no not During the fiscal year 2017, $3.4 September 30, 2017. June 30, 2018, no Commissions and fees Commissions and fees are the contractual commissions earned by third third Fair Value Hierarchy The Company recorded its available-for-sale investments at estimated fair value on a recurring basis. The accompanying consolidated financial statements include estimated fair value information regarding its available-for-sale investments as of June 30, 2018, 820, 820” 820 820 Level 1 Level 2 1 not Level 3 no FASB ASC 825, 825” not Discontinued Operations US GAAP requires the results of operations of a component of an entity 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. Recent Accounting Pronouncements In May 2014, 606, December 15, 2017 December 15, 2016, The Company has completed its initial assessment of the new standard, including a detailed review of the Company’s revenue streams to identify potential differences in accounting as a result of the new standard, and selected the modified retrospective method. Based on the Company’s initial assessment, we do not In January 2016, No. 2016 01, December 15, 2017, no 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 07, 2016 07 December 15, 2016 not In March 2016, No. 2016 09, December 15, 2016, not 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, not In January 2017, 2017 04 350 2 December 15, 2019, not In March 2017, No. 2017 09, 718 December 15, 2017, not In February 2018, 2018 02, December 22, 2017, 2018 02 October 1, 2019, not In August 2018, No. 2018 13, 820 1 2 3 3 3 December 15, 2019.

Note 2 - Available-for-sale Inv

Note 2 - Available-for-sale Investments	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Available-for-sale Investments [Text Block]	Note 2 —Available-for-Sale Investments Investments classified as available-for-sale at June 30, 2018 September 30, 2017, Amortized Unrealized Unrealized Fair Value June 30, 2018 $ 8,568,000 $ 8,000 $ — $ 8,576,000 September 30, 2017 $ 5,500,000 $ 11,000 $ — $ 5,511,000 The available-for-sale investments do not not three nine June 30, 2018. six nine June 30, 2017, $1,011,000. three three June 30, 2017, $18,000. not nine June 30, 2018. $177,000 nine June 30, 2017. not three nine June 30, 2018. $834,000 first nine June 30, 2017. 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 3 - Consumer Receivables A

Note 3 - Consumer Receivables Acquired for Liquidation	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 3 —Consumer Receivables Acquired for Liquidation Accounts acquired for liquidation are stated at cost and consist primarily of defaulted consumer loans to individuals primarily throughout the United States and South America. The Company may • the interest method; or • the cost recovery method. Prior to October 1, 2013, 310, 310 30, October 1, 2013, Although the Company has switched to the cost recovery method on its current inventory of portfolios, the Company must still analyze a portfolio upon acquisition to ensure which method is appropriate, and once a static pool is established for a quarter, individual receivable accounts are not The Company uses the cost recovery method when collections on a particular pool of accounts cannot be reasonably predicted. Under the cost recovery method, no zero The Company 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 three nine June 30, 2018 one $100,000 The following tables summarize the changes in the balance sheet account of consumer receivables acquired for liquidation during the following periods: For the Three Months Ended June 30, 2018 2017 Balance, beginning of period $ 5,525,000 $ 11,590,000 Acquisitions of receivable portfolio — — Net cash collections from collection of consumer receivables acquired for liquidation (5,146,000 ) (6,061,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (1,000 ) (1,000 ) Impairment (100,000 ) (148,000 ) Effect of foreign currency translation (167,000 ) (163,000 ) Finance income recognized 4,509,000 3,993,000 Balance, end of period $ 4,620,000 $ 9,210,000 Finance income as a percentage of collections 87.6 % 65.9 % For the Nine Months Ended June 30, 2018 2017 Balance, beginning of period $ 6,841,000 $ 13,427,000 Acquisitions of receivable portfolio — 2,213,000 Net cash collections from collection of consumer receivables acquired for liquidation (14,844,000 ) (18,148,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (3,000 ) (191,000 ) Impairment (100,000 ) (148,000 ) Effect of foreign currency translation (69,000 ) 39,000 Finance income recognized 12,795,000 12,018,000 Balance, end of period $ 4,620,000 $ 9,210,000 Finance income as a percentage of collections 86.2 % 65.5 % During the three nine June 30, 2018, not three nine June 30, 2017, $0.0 $35.0 $0.0 $2.2 As of June 30, 2018, $2.5 $1.7 $4.2 90.0 $4.6 June 30, 2018. As of September 30, 2017, $3.3 $2.9 $6.2 89.9% $6.8 September 30, 2017. As of June 30, 2018 September 30, 2017, 8.2% 5.0% three nine June 30, 2018 2017, 3.1% 2.2%, 2.8% 3.2%, The following table summarizes collections received by the Company’s third three nine June 30, 2018 2017, For the Three Months Ended June 30 , For the Nine Months Ended June 30 , 2018 2017 2018 2017 Gross collections (1) $ 9,551,000 $ 10,659,000 $ 27,134,000 $ 32,641,000 Commissions and fees (2) (4,404,000 ) (4,597,000 ) (12,287,000 ) (14,302,000 ) Net collections $ 5,147,000 $ 6,062,000 $ 14,847,000 $ 18,339,000 ( 1 Gross collections include: collections from third ( 2 Commissions are earned by third December 2007 one 3%

Note 4 - Litigation Funding

Note 4 - Litigation Funding	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Other Investments Disclosure [Text Block]	Note 4 —Litigation Funding Acquisition of Equity Method Investment On December 28, 2011, 80% January 12, 2018. $5.1 three June 30, 2017, $0.8 $9.8 October 1, 2017 January 12, 2018, nine June 30, 2017, $50.5 September 30, 2017 $52.7 $32.7 $31.7 On November 8, 2016, not December 28, 2016. December 28, 2011 ( Pursuant to the Term Sheet, the parties thereto have agreed that Pegasus would continue in existence in order to collect advances on its existing Portfolio. The Company would 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 would be distributed to its members in the order provided for in the Operating Agreement. The Company would 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. The Company filed for arbitration with the American Arbitration Association ("AAA") against Pegasus in April 2017 April 18, 2017, On July 17, 2017, August 25, 2017 On January 12, 2018, Additionally, on January 12, 2018, 20% $1.8 100% $1.4 Acquisition of Equity Method Investment (continued) The fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Cash $ 5,748,000 Personal injury claim advances portfolio 14,571,000 Accounts payable and accrued expenses (664,000 ) Total net assets acquired $ 19,655,000 As a result of the purchase of the Seller’s 20% January 12, 2018 January 13, 2018, The results of operations and financial position of the Company’s historical equity investment in Pegasus are summarized below: Condensed S tatement of O perations I nformation Three months ended June 30, 2018 June 30 , 2017 Personal injury claims income $ — $ 5,068,000 Operating expenses — 1,680,000 Income from operations $ — $ 3,388,000 Earnings from equity method investment $ — $ 2,710,000 Period from October 1, 2017 to January 12 , 2018 Nine Months Ended June 3 0 , 2017 Personal injury claims income $ 671,000 $ 9,507,000 Operating expenses (386,000 ) 6,058,000 Income from operations $ 1,057,000 $ 3,449,000 Earnings from equity method investment $ 845,000 $ 2,759,000 Condensed Balance Sheet I nformation Current assets June 30, 2018 September 30, 2017 Cash $ — $ 35,631,000 (1) Investment in personal injury claims — 16,855,000 Other assets — 109,000 Total Assets $ — $ 52,595,000 Current liabilities $ — $ 31,677,000 Non-current liabilities — 1,952,000 Equity — 18,966,000 Total Liabilities and Equity $ — $ 52,595,000 ( 1 $35.4 September 30, 2017. Personal Injury Claims Funding The following tables summarize the changes in the balance sheet account of personal injury claim portfolios held by Simia and Sylvave for the following periods: For the Three Months Ended June 30, 2018 2017 Balance, beginning of period $ 15,994,000 $ 3,177,000 Acquisition of personal injury funding portfolio (1) — — Personal claim advances — 296,000 Provision for losses (6,000 ) (7,000 ) (Write offs) recoveries (407,000 ) — Personal injury claims income 1,557,000 241,000 Personal injury claims receipts (3,344,000 ) (356,000 ) Balance, end of period $ 13,793,000 $ 3,351,000 For the Nine Months Ended June 30, 2018 2017 Balance, beginning of period $ 3,704,000 $ — Acquisition of personal injury funding portfolio (1) 14,571,000 — Personal claim advances 60,000 3,518,000 Provision for losses (465,000 ) (7,000 ) (Write offs) recoveries (371,000 ) — Personal injury claims income 2,167,000 251,000 Personal injury claims receipts (5,872,000 ) (411,000 ) Balance, end of period $ 13,793,000 $ 3,351,000 ( 1 The Company recognized personal injury claims income of $1.6 $2.2 three nine June 30, 2018 $241,000 $251,000 three nine June 30, 2017, Matrimonial Claims (included in Other Assets) On May 8, 2012, 60% 40% $1.0 twenty-four September 2014, August 2016, $1.5 August 14, 2016, March 31, 2017, September 2014 April 1, 2017, $1.5 September 30, 2017. As of June 30, 2018 September 30, 2017, $2.5 no three nine June 30, 2018 2017.

Note 5 - Furniture and Equipmen

Note 5 - Furniture and Equipment	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 5 —Furniture & Equipment Furniture and equipment consist of the following: June 30 , September 30, 2018 2017 Furniture $ 273,000 $ 273,000 Equipment 241,000 241,000 Software 1,395,000 1,369,000 1,909,000 1,883,000 Less accumulated depreciation and amortization 1,805,000 1,759,000 Balance, end of period $ 104,000 $ 124,000 Depreciation expense for the three nine June 30, 2018 2017, $14,000 $46,000 $24,000 $75,000,

Note 6 - Non Recourse Debt

Note 6 - Non Recourse Debt	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 6 —Non Recourse Debt 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, $2.9 $1.9 $16.9 During the month of June 2016, $16.9 June 30, 2018 September 30, 2017, $157,000 $148,000, June 30, 2018 July 10, 2018. Bank Hapoalim B.M. (“Bank Hapoalim”) Line of Credit On May 2, 2014, $20 $20.0 $30 three 275 $150 March 30, 2016, 225 $50 $100 $9.6 February 2017 $10.0 April 28, 2017, August 2, 2017, August 2, 2017, $9.6 June 30, 2018, no

Note 7 - Discontinued Operation

Note 7 - Discontinued Operations	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 7 —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 $7.95 $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 8 $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 June 30, 2018, no September 30, 2017, $92.2 $81.8 three June 30, 2018 2017, $0.0 $0.6 nine June 30, 2018 2017, $0.1 $1.8 The major components of assets and liabilities related to discontinued operations are summarized below: June 30, 2018 September 3 0 , 2017 Cash and cash equivalents $ — $ 1,617,000 (1) Restricted cash — 499,000 Structured settlements — 86,971,000 Furniture and equipment, net — 34,000 Goodwill — — Other assets — 3,114,000 Total assets related to discontinued operations $ — $ 92,235,000 Other debt - CBC — 78,935,000 Other liabilities — 2,816,000 Total liabilities related to discontinued operations $ — $ 81,751,000 ( 1 one September 30, 2017 $0.5 The following table presents the operating results, for the three nine June 30, 2018 2017, Three months ended June 30, 2018 June 30 , 201 7 Revenues: Unrealized gain on structured settlements $ — $ 7,531,000 Interest income on structured settlements — 1,923,000 Loss on sale of structured settlements — (5,353,000 ) Total revenues — 4,101,000 Other income — 14,000 — 4,115,000 Expenses: General and administrative expenses — 2,156,000 Interest expense — 990,000 — 3,146,000 Income from discontinued operations before income taxes — 969,000 Income tax expense from discontinued operations — 409,000 Income from discontinued operations, net of taxes $ — $ 560,000 Nine months ended June 30, 2018 June 30, 201 7 Revenues: Unrealized gain on structured settlements $ 244,000 $ 4,511,000 Interest income on structured settlements 2,005,000 5,765,000 Loss on sale of structured settlements — (5,353,000 ) Total revenues 2,249,000 4,923,000 Other income 11,000 44,000 2,260,000 4,967,000 Expenses: General and administrative expenses 1,560,000 5,152,000 Interest expense 824,000 2,871,000 2,384,000 8,023,000 Loss from discontinued operations before income taxes (124,000 ) (3,056,000 ) Income tax benefit from discontinued operations (44,000 ) (1,300,000 ) Loss from discontinued operations, net of taxes $ (80,000 ) $ (1,756,000 ) Prior to its sale, 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 $0.2 nine June 30, 2018, $0.2 one no $7.5 $4.5 three nine June 30, 2017, $1.6 $5.9 one $5.4 $1.5 $0.5 $0.1 $3.0 $0.0 The Company 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 were not September 30, 2017. CBC purchased structured settlement and annuity policies through privately negotiated direct consumer purchases and brokered transactions across the United States. CBC funded 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, $18.3 5.0% January 15, 2069. On April 28, 2017, third $7.7 $5.4 September 30, 2017. On April 28, 2017, June 30, 2017. March 31, 2017, Structured settlements consist of the following as of June 30, 2018 September 30, 2017: June 3 0 , 2018 September 30, 2017 Maturity (1) (2) $ — $ 139,107,000 Unearned income — (52,136,000 ) Structured settlements, net $ — $ 86,971,000 ( 1 The maturity value represents the aggregate unpaid principal balance at June 30, 2018 September 30, 2017. ( 2 There is approximately $0.3 September 30, 2017. Encumbrances on structured settlements as of June 30, 2018 September 30, 2017 Interest Rate June 30 , 2018 September 30, 2017 Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 8.75 % $ — $ 1,607,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 7.25 % — 3,612,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 7.125 % — 3,891,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 5.39 % — 17,390,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 2034 5.07 % — 13,389,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 4.85 % — 13,001,000 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 Encumbered structured settlements — 78,935,000 Structured settlements not encumbered — 8,036,000 Total structured settlements $ — $ 86,971,000 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, $18.3 5.0%. As of September 30, 2017, $78.9 $8.6 $70.3 100% December 2017,

Note 8 - Note Receivable

Note 8 - Note Receivable	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Financing Receivables [Text Block]	Note 8 — Note Receivable Pursuant to Purchase Agreement, dated as of December 13, 2017, $10.3 $4.5 $5.8 7% December 13, 2020, first June 30, 2018, $4.8 7

Note 9 - Other Liabilities

Note 9 - Other Liabilities	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	Note 9 Other liabilities as of June 30, 2018 September 30, 2017 June 30, 2018 September 30, 2017 Accounts payable and accrued expenses $ 1,752,000 $ 1,835,000 Lawsuit reserve (see Note 10 – Commitments and Contingencies – Legal Matters — 3,145,000 Total other liabilities $ 1,752,000 $ 4,980,000

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	N ote 10 —Commitments and Contingencies Employment Agreement The employment contracts of the original two December 2016. not January 1, 2017. no Effective November 11, 2016, five two As of July 17, 2017, no No Leases The Company leases its facilities in Englewood Cliffs, NJ, Houston, TX, and Louisville, KY. The Conshohocken, PA leased facility was transferred to the buyer of CBC in December 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 were contemplating the filing of another putative class action complaint against the Company alleging substantially the same claims as those that were asserted in this matter. In anticipation of such an eventuality, the Company agreed to non-binding mediation in order to reach a global settlement with other putative class members, which would avert the possibility of further individual or class actions with respect to the affected accounts. To date, the parties have attended two $3.9 $2.0 three March 31, 2017, The Company reassessed the situation at September 30, 2016 $0.3 three September 30, 2016. January 23, 2018, $2.3 one third $4.6 third The Company was 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. On November 24, 2017, $0.8 The Company filed a lawsuit in Delaware state court against a third third third third July 12, 2018, third $4.4 19 In the ordinary course of our business, we are involved in numerous legal proceedings. We regularly initiate collection lawsuits, using our network of third not 10 not

Note 11 - Income Taxes

Note 11 - Income Taxes	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 1 1 —Income Taxes At the end of each interim reporting period, the Company estimates its effective income tax rate expected to be applicable for the full year. The estimate is used in providing for income taxes on a year-to-date basis and may three nine June 30, 2018 35.0% 12.2% 0.4% three nine June 30, 2017, 2017 35%. 2017 35% On December 22, 2017, 35% 21%. $3.5 one three nine June 30, 2018. The Company files income tax returns in the U.S federal jurisdiction, various state jurisdictions, and various foreign countries. The Company does not September 30, 2014 2015, September 30, 2016 2017 not

Note 12 - Net Income (Loss) Per

Note 12 - Net Income (Loss) Per Share	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 1 2 —Net Income (Loss) per Share Basic per share data is calculated by dividing net income (loss) by the weighted average shares outstanding during the period. Diluted earnings per share is calculated similarly, except that it includes the dilutive effect of the assumed exercise of securities, including the effect of shares issuable under the Company’s stock based compensation plans. With respect to the assumed proceeds from the exercise of dilutive options, the treasury stock method is calculated using the average market price for the period. The following table presents the computation of basic and diluted per share data for the three June 30, 2018 2017: Three Months Ended June 30, 2018 T hree Months Ended June 30, 2017 Income from continuing operations $ 1,957,000 $ 1,571,000 Income from discontinued operations — 560,000 Net income $ 1,957,000 $ 2,131,000 Basic earnings per common share from continuing operations $ 0.29 $ 0.24 Basic earnings per common share from discontinued operations — 0.08 Basic earnings per share $ 0.29 $ 0.32 Diluted earnings per common share from continuing operations $ 0.29 $ 0.23 Diluted earnings per common share from discontinuing operations — 0.08 Diluted earnings per share $ 0.29 $ 0.31 Weighted average number of common shares outstanding: Basic 6,685,415 6,577,784 Dilutive effect of stock options 213 301,298 Diluted 6,685,628 6,879,082 The following table presents the computation of basic and diluted per share data for the nine June 30, 2018 2017: Nine Months Ended June 30, 2018 Nine Months Ended June 30, 2017 Income (loss) from continuing operations $ 388,000 $ (7,033,000 ) Loss from discontinued operations (80,000 ) (1,756,000 ) Net income (loss) $ 308,000 $ (8,789,000 ) Basic earnings (loss) per common share from continuing operations $ 0.06 $ (0.75 ) Basic loss per common share from discontinued operations (0.01 ) (0.19 ) Basic earnings (loss) per share $ 0.05 $ (0.94 ) Diluted earnings (loss) per common share from continuing operations $ 0.06 $ (0.75 ) Diluted loss per common share from discontinued operations (0.01 ) (0.19 ) Diluted earnings (loss) per share $ 0.05 $ (0.94 ) Weighted average number of common shares outstanding: Basic 6,654,911 9,389,864 Dilutive effect of stock options 2,929 — Diluted 6,657,840 9,389,864

Note 13 - Stock Option Plans

Note 13 - Stock Option Plans	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Stock Option Plans [Text Block]	Note 1 3 —Stock Option Plans 2012 On February 7, 2012, 2012 “2012 March 21, 2012. 2012 The 2012 The Company authorized 2,000,000 2012 2012 540,800 245,625 102,068 1,315,643 June 30, 2018. June 30, 2018, 60 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, 718” 718 On June 8, 2017, 56,600 $6.55, 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 % Summary of the Plans Compensation expense for stock options and restricted stock is recognized over the vesting period. Compensation expense for restricted stock is based upon the market price of the shares underlying the awards on the grant date. The following table summarizes stock option transactions under the 2012 2002 Nine Months Ended June 30 , 2018 2017 Number Weighted Number Weighted Outstanding options at the beginning of period 880,567 $ 8.05 949,667 $ 8.47 Options granted — — 56,600 6.55 Options exercised (61,600 ) 6.48 — — Options forfeited/cancelled (22,400 ) 8.39 (53,800 ) 14.01 Outstanding options at the end of period 796,567 $ 8.16 952,467 $ 8.05 Exercisable options at the end of period 778,394 $ 8.16 867,195 $ 8.13 Three Months Ended June 3 0 , 2018 2017 Number Weighted Number Weighted Outstanding options at the beginning of period 796,767 $ 8.16 896,867 $ 8.14 Options granted — — 56,600 6.55 Options exercised — — — — Options forfeited/cancelled (200 ) 7.93 (1,000 ) 7.93 Outstanding options at the end of period 796,567 $ 8.16 952,467 $ 8.05 Exercisable options at the end of period 778,394 $ 8.16 867,195 $ 8.13 The following table summarizes information about the Plans outstanding options as of June 30, 2018: Options Outstanding Options Exercisable Range of Exercise Price Number Weighted Weighted Number Weighted $2.8751 – $5.7500 1,200 0.8 $ 2.95 1,200 $ 2.95 $5.7501 – $8.6250 678,367 3.8 7.96 660,194 7.96 $8.6251 – $11.5000 117,000 4.6 9.39 117,000 9.39 796,567 3.9 $ 8.16 778,394 $ 8.16 The Company recognized $98,000 $9,000 nine three June 30, 2018, $38,000 $30,000 nine three June 30, 2017, June 30, 2018, $16,000 0.5 The intrinsic value of the outstanding and exercisable options as of June 30, 2018 $540 $540, 3.8 No three June 30, 2018. 61,600 nine June 30, 2018 $399,000. nine three June 30, 2018 $222,000 $0, nine three June 30, 2017 $734,000 $81,000, no nine three June 30, 2018. The Company did not three nine June 30, 2018 2017, June 30, 2018, no

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 1 4 —Stockholders’ Equity Dividends are declared at the discretion of the Board and depend upon the Company’s financial condition, operating results, capital requirements and other factors that the Board deems relevant. In addition, agreements with the Company’s lenders may, June 30, 2018, no On February 5, 2018 $5.30 February 28, 2018 February 16, 2018 March 1, 2018. $35 Stockholder Rights Agreement On May 5, 2017, one May 15, 2017. one one $28.60, The Rights generally became 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 were 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 $0.01 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 15 - Fair Value of Financi

Note 15 - Fair Value of Financial Measurements and Disclosures	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 1 5 —Fair Value of Financial Instruments The estimated fair value of the Company’s financial instruments is summarized as follows: June 30, 2018 September 30, 2017 Carrying Fair Carrying Fair Financial assets Cash equivalents (Level 1) $ 4,485,000 $ 4,485,000 $ 68,000 $ 68,000 Available-for-sale investments (Level 1) 8,576,000 8,576,000 5,511,000 5,511,000 Consumer receivables acquired for liquidation (Level 3) 4,620,000 33,940,000 6,841,000 32,603,000 The following assets have been reclassified to discontinued operations as of September 30, 2017: September 30, 2017 Carrying Fair Financial assets Structured settlements (Level 3) $ 86,971,000 $ 86,971,000 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 nine June 30, 2018. no 2 3 nine June 30, 2018. Consumer receivables acquired for liquidation – The Company computed the fair value of the consumer receivables acquired for liquidation using its proprietary forecasting model. The Company’s forecasting model utilizes a discounted cash flow analysis. The Company’s cash flows are an estimate of collections for consumer receivables based on variables fully described in Note 4 Structured settlements – The Company determined the fair value based on the discounted forecasted future collections of the structured settlements. Unrealized gains (losses) on structured settlements is comprised of both unrealized gains resulting from fair market valuation at the date of acquisition of the structured settlements and the subsequent fair value adjustments resulting from the change in the discount rate. The $0.2 nine June 30, 2018, one 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 changes in financial instruments at fair value using significant unobservable inputs (Level 3 nine June 30, 2018 Carrying Balance at September 30, 2017 $ 86,971,000 Structured settlements sold in conjunction with sale of CBC on December 13, 2017 (86,971,000 ) Structured Settlements as of June 30, 2018 $ — Realized and unrealized gains and losses included in earnings in the accompanying consolidated statements of operations for the nine June 30, 2018 Total gains included in the nine months ended June 30, 2018 $ 244,000 Change in unrealized gains (losses) relating to assets still held at June 30, 2018 $ —

Note 16 - Segment Reporting

Note 16 - Segment Reporting	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 1 6 —Segment Reporting The Company operates through strategic business units that are aggregated into three three • Consumer receivables - may may • Personal injury claims January 2017 June 2017, January 12, 2018 not March 16, 2018. • 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, restricted cash, available-for-sale securities, property and equipment, goodwill, deferred taxes and other assets. The following table shows results by reporting segment for the three nine June 30, 2018 2017. (Dollars in millions) Consumer Social Security Benefit Advocacy Personal Injury Claims (2) Corporate ( 3 ) Total Three Months Ended June 30, 2018: Revenues $ 4.5 $ 1.1 $ 1.6 $ — $ 7.2 Other income — — — 0.1 0.1 Segment profit (loss) 3.6 0.3 1.1 (2.0 ) 3.0 2017: Revenues 4.0 1.1 0.3 — 5.4 Other income — — — 0.1 0.1 Segment profit (loss) 2.9 0.0 2.6 (3.7 ) 1.8 Nine Months Ended June 30, 2018: Revenues 12.8 3.2 2.2 — 18.2 Other income — — — 0.2 0.2 Segment profit (loss) 11.4 0.5 1.9 (7.8 ) 6.0 Segment Assets(1) 27.1 3.2 20.6 31.1 82.0 2017: Revenues 12.0 4.0 0.3 — 16.3 Other income — — — (0.2 ) (0.2 ) Segment profit (loss) 9.7 (1.4 ) 2.3 (17.7 ) (7.1 ) Segment Assets(1) (4) 19.6 3.3 52.9 136.9 212.7 The Company does not ( 1 Includes other amounts in other line items on the consolidated balance sheet. ( 2 The Company recorded Pegasus as an equity investment in its consolidated financial statements through January 12, 2018. January 13, 2018, ( 3 Corporate is not three not ( 4 Included in Corporate are approximately $93.7 June 30, 2017.

Note 17 - Accumulated Other Com

Note 17 - Accumulated Other Comprehensive (Loss) Income	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 1 7 - Accumulated Other Comprehensive (Loss) Income Accumulated other comprehensive (loss) income consists of: Nine Months Ended June 30, 2018 Year Ended September 30, 2017 Unrealized gain (loss) on marketable securities Foreign currency translation, net Total Unrealized gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ 7,000 $ 11,000 $ 18,000 $ 624,000 $ 179,000 $ 803,000 Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of ($13,000) and $112,000 at March 31 2018, and September 30, 2017, respectively. — 27,000 27,000 — (168,000 ) (168,000 ) Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $2,000 and $8,000 at June 30, 2018, and September 30, 2017, respectively. (2,000 ) — (2,000 ) (10,000 ) — (10,000 ) Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $0 and $404,000 at June 30, 2018, and September 30, 2017, respectively. — — — (607,000 ) — (607,000 ) Net current-period other comprehensive (loss) income (2,000 ) 27,000 25,000 (617,000 ) (168,000 ) $ (785,000 ) Ending balance $ 5,000 $ 38,000 $ 43,000 $ 7,000 $ 11,000 $ 18,000 Nine Months Ended June 30 , 2017 Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ 624,000 $ 179,000 $ 803,000 Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of ($21,000) during the nine month period ended June 30, 2017. — 32,000 32,000 Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $404,000 during the nine month period ended June 30, 2017. (607,000 ) — (607,000 ) Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $11,000 during the nine month period ended June 30, 2017. (17,000 ) — (17,000 ) Net current-period other comprehensive (loss) income (624,000 ) 32,000 (592,000 ) Ending balance $ — $ 211,000 $ 211,000

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 1 8 —Related Party Transactions On September 17, 2015, two $80,000 2018, not three nine June 30, 2017, $20,000 $60,000, September 30, 2017, not In addition, A. L. Piccolo & Co., Inc. (“ALP”), which is also owned by Louis Piccolo, received a fee from Pegasus which was calculated based on amounts loaned to Pegasus by Fund Pegasus up to maximum of $700,000. nine 4% December 28, 2016. nine June 30, 2018, $33,000, June 30, 2018 September 30, 2017, $0 $66,000, September 30, 2017. In June 2015, $0.5 $1.2 For the three nine June 30, 2018, not three nine June 30, 2017, $49,000 $0.2 June 30, 2018 September 30, 2017, no

Note 19 - Subsequent Events

Note 19 - Subsequent Events	9 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19 —Subsequent Events The Company filed a lawsuit in Delaware state court against a third third third third July 12, 2018, third $4.4 10

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated balance sheet as of June 30, 2018, three nine June 30, 2018 2017, three nine June 30, 2018 2017, nine June 30, 2018, nine June 30, 2018 2017, September 30, 2017 10 September 30, 2017. June 30, 2018, three nine June 30, 2018 2017 nine June 30, 2018 2017 three nine June 30, 2018 2017 not The accompanying unaudited consolidated financial statements have been prepared in accordance with Rule 10 01 X not 10 September 30, 2017 The consolidated financial statements are prepared in accordance with accounting principle generally accepted in the United States (“US GAAP”) and industry practices. The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates including management’s estimates of future cash flows and the resulting rates of return. The consolidated financial statements include the accounts of Asta Funding, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	C oncentration of Credit Risk – Cash and Restricted Cash The Company considers all highly liquid investments with a maturity date of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with 11 June 30, 2018 $24.3 two $2.0 not not As of September 30, 2017 $0.5 not
Equity Method Investments [Policy Text Block]	Equity method investment Investee companies that are not not 20% 50% not Pegasus was the Company's 50% January 12, 2018, 100% $1.8 4 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%, $0.1 $0.1 $0.3 $0.4 three nine June 30, 2018 2017, The carrying value of the investment in Serlefin Peru was $0.2 June 30, 2018 September 30, 2017. June 30, 2018 $0.1 not When the Company's carrying value in an equity method investee company is reduced to zero, no not not no three nine June 30, 2018 2017.
Personal Injury Claim Advances [Policy Text Block]	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
Income Recognition Impairments and Accretable Yield Adjustments [Policy Text Block]	Income Recognition The Company accounts for certain of its investments in finance receivables using the guidance of FASB Accounting Standards Codification (“ASC”), Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310” 310, Under the guidance of ASC 310 30, not The Company uses the cost recovery method when collections on a particular pool of accounts cannot be reasonably predicted. Under the cost recovery method, no zero The Company accounts for its investments in personal injury claims at an agreed upon interest rate, in anticipation of a future settlement. The interest purchased by Pegasus in each claim 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 claimant's cases close with the social security administration and the applicable fees are collected. Impairments The Company accounts for its impairments in accordance with ASC 310, 310 310 not In October 2014, $5.0 14% June December December 2015, no not During the fiscal year 2017, $3.4 September 30, 2017. June 30, 2018, no
Commissions, Policy [Policy Text Block]	Commissions and fees Commissions and fees are the contractual commissions earned by third third
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Hierarchy The Company recorded its available-for-sale investments at estimated fair value on a recurring basis. The accompanying consolidated financial statements include estimated fair value information regarding its available-for-sale investments as of June 30, 2018, 820, 820” 820 820 Level 1 Level 2 1 not Level 3 no FASB ASC 825, 825” not
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations US GAAP requires the results of operations of a component of an entity 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.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, 606, December 15, 2017 December 15, 2016, The Company has completed its initial assessment of the new standard, including a detailed review of the Company’s revenue streams to identify potential differences in accounting as a result of the new standard, and selected the modified retrospective method. Based on the Company’s initial assessment, we do not In January 2016, No. 2016 01, December 15, 2017, no 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 07, 2016 07 December 15, 2016 not In March 2016, No. 2016 09, December 15, 2016, not 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, not In January 2017, 2017 04 350 2 December 15, 2019, not In March 2017, No. 2017 09, 718 December 15, 2017, not In February 2018, 2018 02, December 22, 2017, 2018 02 October 1, 2019, not In August 2018, No. 2018 13, 820 1 2 3 3 3 December 15, 2019.

Note 2 - Available-for-sale I_2

Note 2 - Available-for-sale Investments (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Available-for-sale Securities [Table Text Block]	Amortized Unrealized Unrealized Fair Value June 30, 2018 $ 8,568,000 $ 8,000 $ — $ 8,576,000 September 30, 2017 $ 5,500,000 $ 11,000 $ — $ 5,511,000

Note 3 - Consumer Receivables_2

Note 3 - Consumer Receivables Acquired for Liquidation (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Consumer Receivables after Liquidation [Table Text Block]	For the Three Months Ended June 30, 2018 2017 Balance, beginning of period $ 5,525,000 $ 11,590,000 Acquisitions of receivable portfolio — — Net cash collections from collection of consumer receivables acquired for liquidation (5,146,000 ) (6,061,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (1,000 ) (1,000 ) Impairment (100,000 ) (148,000 ) Effect of foreign currency translation (167,000 ) (163,000 ) Finance income recognized 4,509,000 3,993,000 Balance, end of period $ 4,620,000 $ 9,210,000 Finance income as a percentage of collections 87.6 % 65.9 % For the Nine Months Ended June 30, 2018 2017 Balance, beginning of period $ 6,841,000 $ 13,427,000 Acquisitions of receivable portfolio — 2,213,000 Net cash collections from collection of consumer receivables acquired for liquidation (14,844,000 ) (18,148,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation (3,000 ) (191,000 ) Impairment (100,000 ) (148,000 ) Effect of foreign currency translation (69,000 ) 39,000 Finance income recognized 12,795,000 12,018,000 Balance, end of period $ 4,620,000 $ 9,210,000 Finance income as a percentage of collections 86.2 % 65.5 %
Schedule of Collections on Gross Basis [Table Text Block]	For the Three Months Ended June 30 , For the Nine Months Ended June 30 , 2018 2017 2018 2017 Gross collections (1) $ 9,551,000 $ 10,659,000 $ 27,134,000 $ 32,641,000 Commissions and fees (2) (4,404,000 ) (4,597,000 ) (12,287,000 ) (14,302,000 ) Net collections $ 5,147,000 $ 6,062,000 $ 14,847,000 $ 18,339,000

Note 4 - Litigation Funding (Ta

Note 4 - Litigation Funding (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Fair Value Cash $ 5,748,000 Personal injury claim advances portfolio 14,571,000 Accounts payable and accrued expenses (664,000 ) Total net assets acquired $ 19,655,000
Equity Method Investment, Summarized Financial Information [Table Text Block]	Condensed S tatement of O perations I nformation Three months ended June 30, 2018 June 30 , 2017 Personal injury claims income $ — $ 5,068,000 Operating expenses — 1,680,000 Income from operations $ — $ 3,388,000 Earnings from equity method investment $ — $ 2,710,000 Period from October 1, 2017 to January 12 , 2018 Nine Months Ended June 3 0 , 2017 Personal injury claims income $ 671,000 $ 9,507,000 Operating expenses (386,000 ) 6,058,000 Income from operations $ 1,057,000 $ 3,449,000 Earnings from equity method investment $ 845,000 $ 2,759,000 Condensed Balance Sheet I nformation Current assets June 30, 2018 September 30, 2017 Cash $ — $ 35,631,000 (1) Investment in personal injury claims — 16,855,000 Other assets — 109,000 Total Assets $ — $ 52,595,000 Current liabilities $ — $ 31,677,000 Non-current liabilities — 1,952,000 Equity — 18,966,000 Total Liabilities and Equity $ — $ 52,595,000
Personal Claims Funding [Table Text Block]	For the Three Months Ended June 30, 2018 2017 Balance, beginning of period $ 15,994,000 $ 3,177,000 Acquisition of personal injury funding portfolio (1) — — Personal claim advances — 296,000 Provision for losses (6,000 ) (7,000 ) (Write offs) recoveries (407,000 ) — Personal injury claims income 1,557,000 241,000 Personal injury claims receipts (3,344,000 ) (356,000 ) Balance, end of period $ 13,793,000 $ 3,351,000 For the Nine Months Ended June 30, 2018 2017 Balance, beginning of period $ 3,704,000 $ — Acquisition of personal injury funding portfolio (1) 14,571,000 — Personal claim advances 60,000 3,518,000 Provision for losses (465,000 ) (7,000 ) (Write offs) recoveries (371,000 ) — Personal injury claims income 2,167,000 251,000 Personal injury claims receipts (5,872,000 ) (411,000 ) Balance, end of period $ 13,793,000 $ 3,351,000

Note 5 - Furniture and Equipm_2

Note 5 - Furniture and Equipment (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30 , September 30, 2018 2017 Furniture $ 273,000 $ 273,000 Equipment 241,000 241,000 Software 1,395,000 1,369,000 1,909,000 1,883,000 Less accumulated depreciation and amortization 1,805,000 1,759,000 Balance, end of period $ 104,000 $ 124,000

Note 7 - Discontinued Operati_2

Note 7 - Discontinued Operations (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	June 30, 2018 September 3 0 , 2017 Cash and cash equivalents $ — $ 1,617,000 (1) Restricted cash — 499,000 Structured settlements — 86,971,000 Furniture and equipment, net — 34,000 Goodwill — — Other assets — 3,114,000 Total assets related to discontinued operations $ — $ 92,235,000 Other debt - CBC — 78,935,000 Other liabilities — 2,816,000 Total liabilities related to discontinued operations $ — $ 81,751,000 Three months ended June 30, 2018 June 30 , 201 7 Revenues: Unrealized gain on structured settlements $ — $ 7,531,000 Interest income on structured settlements — 1,923,000 Loss on sale of structured settlements — (5,353,000 ) Total revenues — 4,101,000 Other income — 14,000 — 4,115,000 Expenses: General and administrative expenses — 2,156,000 Interest expense — 990,000 — 3,146,000 Income from discontinued operations before income taxes — 969,000 Income tax expense from discontinued operations — 409,000 Income from discontinued operations, net of taxes $ — $ 560,000 Nine months ended June 30, 2018 June 30, 201 7 Revenues: Unrealized gain on structured settlements $ 244,000 $ 4,511,000 Interest income on structured settlements 2,005,000 5,765,000 Loss on sale of structured settlements — (5,353,000 ) Total revenues 2,249,000 4,923,000 Other income 11,000 44,000 2,260,000 4,967,000 Expenses: General and administrative expenses 1,560,000 5,152,000 Interest expense 824,000 2,871,000 2,384,000 8,023,000 Loss from discontinued operations before income taxes (124,000 ) (3,056,000 ) Income tax benefit from discontinued operations (44,000 ) (1,300,000 ) Loss from discontinued operations, net of taxes $ (80,000 ) $ (1,756,000 )
Structured Settlements [Table Text Block]	June 3 0 , 2018 September 30, 2017 Maturity (1) (2) $ — $ 139,107,000 Unearned income — (52,136,000 ) Structured settlements, net $ — $ 86,971,000
Schedule of Fair Value of Debt [Table Text Block]	Interest Rate June 30 , 2018 September 30, 2017 Notes payable secured by settlement receivables with principal and interest outstanding payable until June 2025 8.75 % $ — $ 1,607,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until August 2026 7.25 % — 3,612,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until April 2032 7.125 % — 3,891,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2037 5.39 % — 17,390,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until March 2034 5.07 % — 13,389,000 Notes payable secured by settlement receivables with principal and interest outstanding payable until February 2043 4.85 % — 13,001,000 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 Encumbered structured settlements — 78,935,000 Structured settlements not encumbered — 8,036,000 Total structured settlements $ — $ 86,971,000

Note 9 - Other Liabilities (Tab

Note 9 - Other Liabilities (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Other Liabilities [Table Text Block]	June 30, 2018 September 30, 2017 Accounts payable and accrued expenses $ 1,752,000 $ 1,835,000 Lawsuit reserve (see Note 10 – Commitments and Contingencies – Legal Matters — 3,145,000 Total other liabilities $ 1,752,000 $ 4,980,000

Note 12 - Net Income (Loss) P_2

Note 12 - Net Income (Loss) Per Share (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30, 2018 T hree Months Ended June 30, 2017 Income from continuing operations $ 1,957,000 $ 1,571,000 Income from discontinued operations — 560,000 Net income $ 1,957,000 $ 2,131,000 Basic earnings per common share from continuing operations $ 0.29 $ 0.24 Basic earnings per common share from discontinued operations — 0.08 Basic earnings per share $ 0.29 $ 0.32 Diluted earnings per common share from continuing operations $ 0.29 $ 0.23 Diluted earnings per common share from discontinuing operations — 0.08 Diluted earnings per share $ 0.29 $ 0.31 Weighted average number of common shares outstanding: Basic 6,685,415 6,577,784 Dilutive effect of stock options 213 301,298 Diluted 6,685,628 6,879,082 Nine Months Ended June 30, 2018 Nine Months Ended June 30, 2017 Income (loss) from continuing operations $ 388,000 $ (7,033,000 ) Loss from discontinued operations (80,000 ) (1,756,000 ) Net income (loss) $ 308,000 $ (8,789,000 ) Basic earnings (loss) per common share from continuing operations $ 0.06 $ (0.75 ) Basic loss per common share from discontinued operations (0.01 ) (0.19 ) Basic earnings (loss) per share $ 0.05 $ (0.94 ) Diluted earnings (loss) per common share from continuing operations $ 0.06 $ (0.75 ) Diluted loss per common share from discontinued operations (0.01 ) (0.19 ) Diluted earnings (loss) per share $ 0.05 $ (0.94 ) Weighted average number of common shares outstanding: Basic 6,654,911 9,389,864 Dilutive effect of stock options 2,929 — Diluted 6,657,840 9,389,864

Note 13 - Stock Option Plans (T

Note 13 - Stock Option Plans (Tables)	9 Months Ended
	Jun. 30, 2018
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 %
Share-based Compensation, Stock Options, Activity [Table Text Block]	Nine Months Ended June 30 , 2018 2017 Number Weighted Number Weighted Outstanding options at the beginning of period 880,567 $ 8.05 949,667 $ 8.47 Options granted — — 56,600 6.55 Options exercised (61,600 ) 6.48 — — Options forfeited/cancelled (22,400 ) 8.39 (53,800 ) 14.01 Outstanding options at the end of period 796,567 $ 8.16 952,467 $ 8.05 Exercisable options at the end of period 778,394 $ 8.16 867,195 $ 8.13 Three Months Ended June 3 0 , 2018 2017 Number Weighted Number Weighted Outstanding options at the beginning of period 796,767 $ 8.16 896,867 $ 8.14 Options granted — — 56,600 6.55 Options exercised — — — — Options forfeited/cancelled (200 ) 7.93 (1,000 ) 7.93 Outstanding options at the end of period 796,567 $ 8.16 952,467 $ 8.05 Exercisable options at the end of period 778,394 $ 8.16 867,195 $ 8.13
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Range of Exercise Price Number Weighted Weighted Number Weighted $2.8751 – $5.7500 1,200 0.8 $ 2.95 1,200 $ 2.95 $5.7501 – $8.6250 678,367 3.8 7.96 660,194 7.96 $8.6251 – $11.5000 117,000 4.6 9.39 117,000 9.39 796,567 3.9 $ 8.16 778,394 $ 8.16

Note 15 - Fair Value of Finan_2

Note 15 - Fair Value of Financial Measurements and Disclosures (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	June 30, 2018 September 30, 2017 Carrying Fair Carrying Fair Financial assets Cash equivalents (Level 1) $ 4,485,000 $ 4,485,000 $ 68,000 $ 68,000 Available-for-sale investments (Level 1) 8,576,000 8,576,000 5,511,000 5,511,000 Consumer receivables acquired for liquidation (Level 3) 4,620,000 33,940,000 6,841,000 32,603,000 September 30, 2017 Carrying Fair Financial assets Structured settlements (Level 3) $ 86,971,000 $ 86,971,000
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Carrying Balance at September 30, 2017 $ 86,971,000 Structured settlements sold in conjunction with sale of CBC on December 13, 2017 (86,971,000 ) Structured Settlements as of June 30, 2018 $ —
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	Total gains included in the nine months ended June 30, 2018 $ 244,000 Change in unrealized gains (losses) relating to assets still held at June 30, 2018 $ —

Note 16 - Segment Reporting (Ta

Note 16 - Segment Reporting (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(Dollars in millions) Consumer Social Security Benefit Advocacy Personal Injury Claims (2) Corporate ( 3 ) Total Three Months Ended June 30, 2018: Revenues $ 4.5 $ 1.1 $ 1.6 $ — $ 7.2 Other income — — — 0.1 0.1 Segment profit (loss) 3.6 0.3 1.1 (2.0 ) 3.0 2017: Revenues 4.0 1.1 0.3 — 5.4 Other income — — — 0.1 0.1 Segment profit (loss) 2.9 0.0 2.6 (3.7 ) 1.8 Nine Months Ended June 30, 2018: Revenues 12.8 3.2 2.2 — 18.2 Other income — — — 0.2 0.2 Segment profit (loss) 11.4 0.5 1.9 (7.8 ) 6.0 Segment Assets(1) 27.1 3.2 20.6 31.1 82.0 2017: Revenues 12.0 4.0 0.3 — 16.3 Other income — — — (0.2 ) (0.2 ) Segment profit (loss) 9.7 (1.4 ) 2.3 (17.7 ) (7.1 ) Segment Assets(1) (4) 19.6 3.3 52.9 136.9 212.7

Note 17 - Accumulated Other C_2

Note 17 - Accumulated Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Nine Months Ended June 30, 2018 Year Ended September 30, 2017 Unrealized gain (loss) on marketable securities Foreign currency translation, net Total Unrealized gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ 7,000 $ 11,000 $ 18,000 $ 624,000 $ 179,000 $ 803,000 Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of ($13,000) and $112,000 at March 31 2018, and September 30, 2017, respectively. — 27,000 27,000 — (168,000 ) (168,000 ) Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $2,000 and $8,000 at June 30, 2018, and September 30, 2017, respectively. (2,000 ) — (2,000 ) (10,000 ) — (10,000 ) Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $0 and $404,000 at June 30, 2018, and September 30, 2017, respectively. — — — (607,000 ) — (607,000 ) Net current-period other comprehensive (loss) income (2,000 ) 27,000 25,000 (617,000 ) (168,000 ) $ (785,000 ) Ending balance $ 5,000 $ 38,000 $ 43,000 $ 7,000 $ 11,000 $ 18,000 Nine Months Ended June 30 , 2017 Unrealized Gain (loss) on marketable securities Foreign currency translation, net Total Beginning Balance $ 624,000 $ 179,000 $ 803,000 Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense) of ($21,000) during the nine month period ended June 30, 2017. — 32,000 32,000 Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense) of $404,000 during the nine month period ended June 30, 2017. (607,000 ) — (607,000 ) Amount reclassified from accumulated other comprehensive loss, net of tax benefit of $11,000 during the nine month period ended June 30, 2017. (17,000 ) — (17,000 ) Net current-period other comprehensive (loss) income (624,000 ) 32,000 (592,000 ) Ending balance $ — $ 211,000 $ 211,000

Note 1 - Business and Basis o_2

Note 1 - Business and Basis of Presentation (Details Textual)	Jan. 12, 2018USD ($)	Oct. 31, 2014USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Mar. 31, 2018	Dec. 28, 2011
Number of Reportable Segments					3
Cash, Uninsured Amount			$ 24,300,000		$ 24,300,000
Cash, Uninsured Amount, Foreign			2,000,000		2,000,000
Disposal Group, Including Discontinued Operation, Restricted Cash							$ 500,000
International Consumer Debt Portfolios, Percentage of Ownership								80.00%
Equity Method Investments							50,474,000
Income (Loss) from Equity Method Investments, Total				$ 2,710,000	845,000	$ 2,759,000
Equity Method Investment, Other than Temporary Impairment			0	0	0	0
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
Pegasus Legal Funding LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	$ 1,800,000
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			100,000	$ 100,000	300,000	$ 400,000
Pegasus Legal Funding LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	20.00%
Pegasus Legal Funding LLC [Member]
Equity Method Investment, Ownership Percentage	80.00%								80.00%
Equity Method Investments	$ 52,700,000						50,500,000
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		$ 200,000
Income (Loss) from Equity Method Investments, Total					$ 100,000

Note 2 - Available-for-sale I_3

Note 2 - Available-for-sale Investments (Details Textual)	3 Months Ended		9 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)
Number of Investments Sold	0	3	0	6
Available-for-sale Securities, Gross Realized Losses		$ 18,000		$ 1,011,000
Realized Investment Gains (Losses), Total			$ 0	177,000
Available-for-sale Securities, Gross Realized Gain (Loss), Total	$ 0		$ 0	$ (834,000)

Note 2 - Available-for-sale I_4

Note 2 - Available-for-sale Investments - Investments Classified as Available-for-sale (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Amortized Cost	$ 8,568,000	$ 5,500,000
Unrealized Gains	8,000	11,000
Unrealized Losses
Fair Value	$ 8,576,000	$ 5,511,000

Note 3 - Consumer Receivables_3

Note 3 - Consumer Receivables Acquired for Liquidation (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Dec. 31, 2007	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Other Asset Impairment Charges		$ 100,000	$ 148,000	$ 100,000	$ 148,000
Face Value of Charged-off Consumer Receivables		0	0	0	35,000,000
Purchased Cost of Charged-off Consumer Receivables			$ 0		$ 2,200,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 4,620,000		$ 4,620,000		$ 6,841,000
Foreign Consumer Receivables, Percentage of Total Consumer Receivable		90.00%		90.00%		89.90%
Percentage of Assets Related to Internationl Operation		8.20%		8.20%		5.00%
Percentage of Revenue Related to International Operation		3.10%	2.20%	2.80%	3.20%
Fee Charged on Portfolio Purchase	3.00%
PERU
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 2,500,000		$ 2,500,000		$ 3,300,000
COLOMBIA
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		1,700,000		1,700,000		2,900,000
Non-US [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 4,200,000		$ 4,200,000		$ 6,200,000

Note 3 - Consumer Receivables_4

Note 3 - Consumer Receivables Acquired for Liquidation - Changes In Balance Sheet Account of Consumer Receivables Acquired for Liquidation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Balance	$ 5,525,000	$ 11,590,000	$ 6,841,000	$ 13,427,000
Acquisitions of receivable portfolio				2,213,000
Net cash collections from collection of consumer receivables acquired for liquidation	(5,146,000)	(6,061,000)	(14,844,000)	(18,148,000)
Net cash collections represented by account sales of consumer receivables acquired for liquidation	(1,000)	(1,000)	(3,000)	(191,000)
Impairment	(100,000)	(148,000)	(100,000)	(148,000)
Effect of foreign currency translation	(167,000)	(163,000)	(69,000)	39,000
Finance income recognized	$ 4,509,000	$ 3,993,000	$ 12,795,000	$ 12,018,000
Finance income as a percentage of collections	87.60%	65.90%	86.20%	65.50%
Balance	$ 4,620,000	$ 9,210,000	$ 4,620,000	$ 9,210,000

Note 3 - Consumer Receivables_5

Note 3 - Consumer Receivables Acquired for Liquidation - Collections Received Less Commissions and Direct Costs (Details) - USD ($)		3 Months Ended		9 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Gross collections (1)	[1]	$ 9,551,000	$ 10,659,000	$ 27,134,000	$ 32,641,000
Commissions and fees (2)	[2]	(4,404,000)	(4,597,000)	(12,287,000)	(14,302,000)
Net collections		$ 5,147,000	$ 6,062,000	$ 14,847,000	$ 18,339,000
[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 4 - Litigation Funding (De

Note 4 - Litigation Funding (Details Textual) - USD ($)	Jan. 12, 2018	Apr. 01, 2017	May 08, 2012	Jun. 30, 2018	Jan. 12, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2014	May 02, 2014	Dec. 28, 2011
Equity Method Investments									$ 50,474,000
Gain (Loss) on Acquisition of Minority Interest							(1,420,000)
Personal Injury Claims Income				1,557,000		241,000	2,167,000	251,000
Line of Credit Facility, Maximum Borrowing Capacity											$ 30,000,000
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
Pegasus Legal Funding LLC [Member]
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	$ 1,800,000
Noncontrolling Interest, Ownership Percentage by Parent	100.00%				100.00%
Gain (Loss) on Acquisition of Minority Interest	$ 1.40
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%
Invested Amount in Managed Cases Reserved				2,500,000			2,500,000		2,500,000
Net Investment Income, Total				$ 0		0	$ 0	0
Pegasus Legal Funding LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	20.00%				20.00%
Pegasus Legal Funding LLC [Member]
Equity Method Investment, Ownership Percentage	80.00%				80.00%							80.00%
Earnings in Interest and Fees from Invested Venture					$ 800,000	$ 5,100,000		$ 9,800,000
Equity Method Investments	$ 52,700,000				52,700,000				50,500,000
Equity Method Investment Summarized Financial Information, Due to Related Party	$ 32,700,000				$ 32,700,000				31,700,000
Restricted Cash, Total									$ 35,400,000

Note 4 - Litigation Funding - A

Note 4 - Litigation Funding - Assets Acquired and Liabilities Assumed (Details) - Pegasus Legal Funding LLC [Member]	Jan. 12, 2018USD ($)
Cash	$ 5,748,000
Personal injury claim advances portfolio	14,571,000
Accounts payable and accrued expenses	(664,000)
Total net assets acquired	$ 19,655,000

Note 4 - Litigation Funding - E

Note 4 - Litigation Funding - Equity Method Investments Financial Statements (Details) - USD ($)		3 Months Ended			9 Months Ended
		Jun. 30, 2018	Jan. 12, 2018	Jun. 30, 2017	Jun. 30, 2017	Sep. 30, 2017
Pegasus Legal Funding LLC [Member]
Personal injury claims income			$ 671,000	$ 5,068,000	$ 9,507,000
Operating expenses			(386,000)	1,680,000	6,058,000
Income from operations			1,057,000	3,388,000	3,449,000
Earnings from equity method investment			$ 845,000	$ 2,710,000	$ 2,759,000
Pegasus Funding LLC [Member]
Cash	[1]					$ 35,631,000
Investment in personal injury claims						16,855,000
Other assets						109,000
Total Assets						52,595,000
Current liabilities						31,677,000
Non-current liabilities						1,952,000
Equity						18,966,000
Total Liabilities and Equity						$ 52,595,000
[1]	Included in cash is $35.4 million in restricted cash as of September 30, 2017. The restriction was put in place during the Company’s arbitration with PLF.

Note 4 - Litigation Funding - P

Note 4 - Litigation Funding - Personal Claims Funding (Details) - USD ($)		3 Months Ended		9 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Balance, beginning of period		$ 15,994,000	$ 3,177,000	$ 3,704,000
Acquisition of personal injury funding portfolio (1)	[1]			14,571,000
Personal claim advances			296,000	60,000	3,518,000
Provision for losses		(6,000)	(7,000)	(465,000)	(7,000)
(Write offs) recoveries		(407,000)		(371,000)
Personal injury claims income		1,557,000	241,000	2,167,000	251,000
Personal injury claims receipts		(3,344,000)	(356,000)	(5,872,000)	(411,000)
Balance, end of period		$ 13,793,000	$ 3,351,000	$ 13,793,000	$ 3,351,000
[1]	Fully acquired through the acquisition of Pegasus.

Note 5 - Furniture and Equipm_3

Note 5 - Furniture and Equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Depreciation, Total	$ 14,000	$ 46,000	$ 24,000	$ 75,000

Note 5 - Furniture and Equipm_4

Note 5 - Furniture and Equipment - Summary of Furniture and Equipment (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Furniture and equipment	$ 1,909,000	$ 1,883,000
Less accumulated depreciation and amortization	1,805,000	1,759,000
Balance, end of period	104,000	124,000
Furniture and Fixtures [Member]
Furniture and equipment	273,000	273,000
Equipment [Member]
Furniture and equipment	241,000	241,000
Software Development [Member]
Furniture and equipment	$ 1,395,000	$ 1,369,000

Note 6 - Non Recourse Debt (Det

Note 6 - 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

Jun. 30, 2018

Jun. 30, 2017

Mar. 31, 2018

Sep. 30, 2017

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

$ 2,900,000

Voluntary Debt Prepayment

1,900,000

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

Proceeds from Lines of Credit, Total

$ 9,600,000

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

Bank of Montreal [Member]

Non-Recourse Debt

$ 157,000

$ 148,000

Receivables Financing Agreement [Member]

Non-Recourse Debt

$ 227,000,000

Note 7 - Discontinued Operati_3

Note 7 - 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, 2018	Jun. 30, 2017	Sep. 29, 2014	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017	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
Disposal Group, Including Discontinued Operation, Liabilities, Total												$ 81,751,000
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total								$ 560,000		(80,000)	$ (1,756,000)
Cash, Uninsured Amount							24,300,000			24,300,000
Line of Credit Facility, Current Borrowing Capacity																		$ 20,000,000
Line of Credit Facility, Maximum Borrowing Capacity																		$ 30,000,000
CBC [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 22,000,000
Competitor Alleged Former Subsidiary [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
Disposal Group, Including Discontinued Operation, Consideration	$ 10,300,000
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%
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Total												$ 2,400,000
Disposal Group, Including Discontinued Operation, Assets, Total							0			0		92,200,000
Disposal Group, Including Discontinued Operation, Liabilities, Total							0			0		81,800,000
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total							$ 0	600,000		(100,000)	(1,800,000)
Cash, Uninsured Amount												500,000
Structured Settlements, Unrealized Gain (Losses)								7,500,000		200,000	4,500,000
Structured Settlements, Gain on New Structured Settlements Financed								1,600,000		$ 200,000	5,900,000
Structured Settlements, Unrealized Gain (Loss), Decrease in Realized Gains Recognized as Realized Interest Income on Structured Settlements								(5,400,000)			1,500,000
Unrealized Gain (Loss) on Structured Settlements Due to Change in Discount Rate								500,000			100,000
Structured Settlements, Reduction in Fair Value								$ 3,000,000			$ 0
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] | Secured Debt [Member]
Debt Instrument, Face Amount														$ 18,300,000	$ 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] | 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
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				$ 7.95
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

Note 7 - Discontinued Operati_4

Note 7 - Discontinued Operations - Financial Statements (Details) - USD ($)		3 Months Ended		9 Months Ended
		Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Restricted cash						$ 500,000
Total assets related to discontinued operations						92,235,000
Total liabilities related to discontinued operations						81,751,000
Income from discontinued operations, net of taxes			$ 560,000	(80,000)	$ (1,756,000)
CBC [Member]
Total assets related to discontinued operations		0		0		92,200,000
Total liabilities related to discontinued operations		0		0		81,800,000
Income from discontinued operations, net of taxes		0	600,000	(100,000)	(1,800,000)
CBC [Member] | Discontinued Operations, Disposed of by Sale [Member]
Cash and cash equivalents
Restricted cash
Structured settlements
Furniture and equipment, net
Goodwill
Other assets
Total assets related to discontinued operations
Other debt - CBC
Other liabilities
Total liabilities related to discontinued operations
Unrealized gain on structured settlements				244,000
Interest income on structured settlements				2,005,000
Loss on sale of structured settlements
Total revenues				2,249,000
Other income				11,000
				2,260,000
General and administrative expenses				1,560,000
Interest expense				824,000
				2,384,000
Income from discontinued operations before income taxes				(124,000)
Income tax expense from discontinued operations				(44,000)
Income from discontinued operations, net of taxes				$ (80,000)
CBC [Member] | Discontinued Operations, Held-for-sale [Member]
Cash and cash equivalents	[1]					1,617,000
Restricted cash						499,000
Structured settlements						86,971,000
Furniture and equipment, net						34,000
Goodwill
Other assets						3,114,000
Total assets related to discontinued operations						92,235,000
Other debt - CBC						78,935,000
Other liabilities						2,816,000
Total liabilities related to discontinued operations						$ 81,751,000
Unrealized gain on structured settlements			7,531,000		4,511,000
Interest income on structured settlements			1,923,000		5,765,000
Loss on sale of structured settlements			(5,353,000)		(5,353,000)
Total revenues			4,101,000		4,923,000
Other income			14,000		44,000
			4,115,000		4,967,000
General and administrative expenses			2,156,000		5,152,000
Interest expense			990,000		2,871,000
			3,146,000		8,023,000
Income from discontinued operations before income taxes			969,000		(3,056,000)
Income tax expense from discontinued operations			409,000		(1,300,000)
Income from discontinued operations, net of taxes			$ 560,000		$ (1,756,000)
[1]	Cash balance with one bank at September 30, 2017 that exceeded the balance insured by the FDIC by approximately $0.5 million.

Note 7 - Discontinued Operati_5

Note 7 - Discontinued Operations - Components of Structured Settlements (Details) - USD ($)		Jun. 30, 2018	Sep. 30, 2017
Maturity (1) (2)	[1],[2]		$ 139,107,000
Unearned income			(52,136,000)
Structured settlements, net			$ 86,971,000
[1]	The maturity value represents the aggregate unpaid principal balance at June 30, 2018 and September 30, 2017.
[2]	There is approximately $0.3 million of structured settlements that are past due, or in non-accrual status at September 30, 2017.

Note 7 - Discontinued Operati_6

Note 7 - Discontinued Operations - Structured Settlements (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered		$ 86,971,000
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
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
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
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
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
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
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
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
Structured Settlements Not Encumbered [Member]
Notes payable secured by settlement receivables with principal and interest outstanding payable, encumbered and unencumbered		$ 8,036,000

Note 7 - Discontinued Operati_7

Note 7 - Discontinued Operations - Structured Settlements (Details) (Parentheticals) - USD ($)	Jun. 30, 2018	Sep. 30, 2017	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 8 - Note Receivable (Detai

Note 8 - Note Receivable (Details Textual) - USD ($)	Dec. 13, 2017	Jun. 30, 2018	Sep. 30, 2017
Financing Receivable, Net, Total		$ 4,792,000
CBC [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 10,300,000
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%
Financing Receivable, Net, Total		$ 4,800,000

Note 9 - Other Liabilities - Ot

Note 9 - Other Liabilities - Other Liabilities (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Accounts payable and accrued expenses	$ 1,752,000	$ 1,835,000
Lawsuit reserve (see Note 10 – Commitments and Contingencies – Legal Matters)		3,145,000
Total other liabilities	$ 1,752,000	$ 4,980,000

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) - USD ($)	Jan. 23, 2018	Nov. 24, 2017	Jul. 12, 2017	Nov. 11, 2016	Sep. 30, 2016	Jul. 24, 2015	Mar. 31, 2016
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
Litigation Settlement, Amount Offered, Consideration							$ 3,900,000
Violation of Federal Fair Debt Collection Practice Act and Racketeer Influenced and Corrupt Organization Act [Member] | General and Administrative Expense [Member]
Litigation Settlement, Expense	$ 2,300,000				$ 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
Global Settlement [Member]
Litigation Settlement, Amount Awarded to Other Party	$ 4,600,000
Lawsuit in Montana State Court [Member]
Payments for Legal Settlements		$ 800,000
Lawsuit in Delaware State Court [Member]
Litigation Settlement, Amount Awarded to Other Party			$ 4,400,000
Chief Executive Officer [Member] | Simia Capital LLC [Member]
Employment Agreement Term				5 years
Employment Agreement, Severance, Years of Base Salary				2 years

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 22, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Effective Income Tax Rate Reconciliation, Percent, Total		35.00%	12.20%	35.00%	0.40%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%					35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability		$ 3,500		$ 3,500
Unrecognized Tax Benefits, Ending Balance		$ 0	$ 0	$ 0	$ 0

Note 12 - Net Income Per Share

Note 12 - Net Income Per Share - Computation of Basic and Diluted Per Share Data (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income from continuing operations	$ 1,957,000	$ 1,571,000	$ 388,000	$ (7,033,000)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total		560,000	(80,000)	(1,756,000)
Net income	$ 1,957,000	$ 2,131,000	$ 308,000	$ (8,789,000)
Basic earnings per common share from continuing operations (in dollars per share)	$ 0.29	$ 0.24	$ 0.06	$ (0.75)
Basic earnings per common share from discontinued operations (in dollars per share)		0.08	(0.01)	(0.19)
Basic earnings per share (in dollars per share)	0.29	0.32	0.05	(0.94)
Diluted earnings per common share from continuing operations (in dollars per share)	0.29	0.23	0.06	(0.75)
Diluted earnings per common share from discontinuing operations (in dollars per share)		0.08	(0.01)	(0.19)
Diluted earnings per share (in dollars per share)	$ 0.29	$ 0.31	$ 0.05	$ (0.94)
Basic (in shares)	6,685,415	6,577,784	6,654,911	9,389,864
Dilutive effect of stock options (in shares)	213	301,298	2,929
Diluted (in shares)	6,685,628	6,879,082	6,657,840	9,389,864

Note 13 - Stock Option Plans (D

Note 13 - Stock Option Plans (Details Textual)	Jun. 08, 2017$ / sharesshares	Jun. 30, 2018USD ($)shares	Jun. 30, 2017USD ($)shares	Jun. 30, 2018USD ($)shares	Jun. 30, 2018USD ($)shares	Jun. 30, 2017USD ($)shares	Jun. 30, 2018USD ($)shares	Mar. 21, 2012shares	Mar. 05, 2012shares	Mar. 01, 2006shares	May 01, 2002shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	56,600	0	56,600	0		56,600
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 6.55
Allocated Share-based Compensation Expense, Total | $		$ 9,000	$ 30,000		$ 98,000	$ 38,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $		16,000		$ 16,000	$ 16,000		$ 16,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					182 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $		540		540	$ 540		540
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $		$ 540		540	$ 540		540
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term					3 years 292 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0			61,600
Stock Issued During Period, Value, Stock Options Exercised | $					$ 399,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $		$ 0	$ 81,000		$ 222,000	$ 734,000
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	10,000
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
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		0			0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $		$ 0		$ 0	$ 0		$ 0
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							102,068
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		1,315,643		1,315,643	1,315,643		1,315,643
Share-based Compensation Arrangement by Share-based Payment Award, Number of Eligible Employees		60		60	60		60
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 13 - Stock Option Plans -

Note 13 - Stock Option Plans - Weighted Average Assumptions Used in Option Pricing Model (Details)	Jun. 08, 2017
Risk-free interest rate	1.86%
Expected term (Year)	5 years 354 days
Expected volatility	26.27%
Forfeiture rate	3.49%
Dividend yield	0.00%

Note 13 - Stock Option Plans _2

Note 13 - Stock Option Plans - Summary of Stock Option Plans (Details) - $ / shares	Jun. 08, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017
Outstanding options at the beginning of period, shares (in shares)		796,767	896,867		880,567	949,667
Outstanding options at the beginning of period (in dollars per share)		$ 8.16	$ 8.14		$ 8.05	$ 8.47
Options granted, shares (in shares)	56,600	0	56,600	0		56,600
Options granted (in dollars per share)			$ 6.55			$ 6.55
Options exercised, shares (in shares)		0			(61,600)
Options exercised (in dollars per share)					$ 6.48
Options forfeited/cancelled, shares (in shares)		(200)	(1,000)		(22,400)	(53,800)
Options forfeited/cancelled (in dollars per share)		$ 7.93	$ 7.93		$ 8.39	$ 14.01
Outstanding options at the end of period, shares (in shares)		796,567	952,467	796,567	796,567	952,467
Outstanding options at the end of period (in dollars per share)		$ 8.16	$ 8.05	$ 8.16	$ 8.16	$ 8.05
Options Exercisable, Number of Shares Exercisable (in shares)		778,394	867,195	778,394	778,394	867,195
Options Exercisable, Weighted Average Exercise Price (in dollars per share)		$ 8.16	$ 8.13	$ 8.16	$ 8.16	$ 8.13

Note 13 - Stock Option Plans _3

Note 13 - Stock Option Plans - Summary of Outstanding Options (Details) - $ / shares	9 Months Ended
	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016
Options Outstanding, Number of Shares Outstanding (in shares)	796,567	796,767	880,567	952,467	896,867	949,667
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	3 years 328 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.16	$ 8.16	$ 8.05	$ 8.05	$ 8.14	$ 8.47
Options Exercisable, Number of Shares Exercisable (in shares)	778,394			867,195
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.16			$ 8.13
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)	1,200
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	292 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 2.95
Options Exercisable, Number of Shares Exercisable (in shares)	1,200
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)	678,367
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	3 years 292 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 7.96
Options Exercisable, Number of Shares Exercisable (in shares)	660,194
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 7.96
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)	4 years 219 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 - Stockholders' Equity

Note 14 - Stockholders' Equity (Details Textual) - USD ($)	Feb. 28, 2018	Feb. 05, 2018	May 05, 2017	Jun. 30, 2018	Jun. 30, 2017
Dividends Payable, Amount Per Share		$ 5.30
Payments of Dividends, Total	$ 35,000,000			$ 35,352,000
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
Dividends Payable, Date to be Paid		Feb. 28, 2018
Dividends Payable, Date of Record		Feb. 16, 2018
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

Note 15 - Fair Value of Finan_3

Note 15 - Fair Value of Financial Measurements and Disclosures (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
CBC [Member]
Structured Settlements, Unrealized Gain (Losses)	$ 7,500,000	$ 200,000	$ 4,500,000

Note 15 - Fair Value of Finan_4

Note 15 - Fair Value of Financial Measurements and Disclosures - Fair Value of Financial Measurements (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Available-for-sale investments (Level 1)	$ 8,576,000	$ 5,511,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	4,485,000	68,000
Available-for-sale investments (Level 1)	8,576,000	5,511,000
Structured settlements (Level 3)		86,971,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	4,620,000	6,841,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	4,485,000	68,000
Available-for-sale investments (Level 1)	8,576,000	5,511,000
Structured settlements (Level 3)		86,971,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	$ 33,940,000	$ 32,603,000

Note 15 - Fair Value of Finan_5

Note 15 - Fair Value of Financial Measurements and Disclosures - Changes in Financial Instruments at Fair Value Using Significant Unobservable Inputs (Details)	9 Months Ended
	Jun. 30, 2018USD ($)
Structured Settlements, Balance	$ 86,971,000
Structured settlements sold in conjunction with sale of CBC on December 13, 2017	(86,971,000)
Structured Settlements, Balance

Note 15 - Fair Value of Finan_6

Note 15 - Fair Value of Financial Measurements and Disclosures - Schedule of Realized and Unrealized Gains and Losses (Details)	9 Months Ended
	Jun. 30, 2018USD ($)
Total gains included in the nine months ended June 30, 2018	$ 244,000
Change in unrealized gains (losses) relating to assets still held at June 30, 2018

Note 16 - Segment Reporting (De

Note 16 - Segment Reporting (Details Textual)	9 Months Ended
	Jun. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)
Number of Reportable Segments	3
Disposal Group, Including Discontinued Operation, Assets, Total		$ 92,235,000
CBC [Member]
Disposal Group, Including Discontinued Operation, Assets, Total	$ 0	$ 92,200,000
CBC [Member] | Corporate, Non-Segment [Member]
Disposal Group, Including Discontinued Operation, Assets, Total			$ 93.70

Note 16 - Segment Reporting - S

Note 16 - Segment Reporting - Schedule of Segment Reporting (Details) - USD ($)		3 Months Ended				9 Months Ended
		Jun. 30, 2018		Jun. 30, 2017		Jun. 30, 2018	Jun. 30, 2017		Sep. 30, 2017
Revenues		$ 7,254,000		$ 5,368,000		$ 18,210,000	$ 16,259,000
Other income		100,000		100,000		200,000	(200,000)
Segment profit (loss)		3,000,000		1,800,000		6,000,000	(7,100,000)
Segment Assets(1)		82,037,000		212,700,000	[1],[2],[3],[4]	82,037,000	212,700,000	[1],[2],[3],[4]	$ 201,538,000
Operating Segments [Member] | Consumer Receivables [Member]
Revenues		4,500,000		4,000,000		12,800,000	12,000,000
Other income
Segment profit (loss)		3,600,000		2,900,000		11,400,000	9,700,000
Segment Assets(1)	[2],[3]	27,100,000		19,600,000	[1],[4]	27,100,000	19,600,000	[1],[4]
Operating Segments [Member] | GAR Disability Advocates [Member]
Revenues		1,100,000		1,100,000		3,200,000	4,000,000
Other income
Segment profit (loss)		300,000		0		500,000	(1,400,000)
Segment Assets(1)	[2],[3]	3,200,000		3,300,000	[1],[4]	3,200,000	3,300,000	[1],[4]
Operating Segments [Member] | Personal Injury Claims [Member]
Revenues		1,600,000	[4]	300,000	[4]	2,200,000	300,000
Other income			[4]		[4]
Segment profit (loss)		1,100,000	[4]	2,600,000	[4]	1,900,000	2,300,000
Segment Assets(1)	[2],[3]	20,600,000		52,900,000	[1],[4]	20,600,000	52,900,000	[1],[4]
Corporate, Non-Segment [Member]
Revenues			[1]		[1]
Other income		100,000	[1]	100,000	[1]	200,000	(200,000)
Segment profit (loss)		(2,000,000)	[1]	(3,700,000)	[1]	(7,800,000)	(17,700,000)
Segment Assets(1)	[2],[3]	$ 31,100,000		$ 136,900,000	[1],[4]	$ 31,100,000	$ 136,900,000	[1],[4]
[1]	Corporate is not part of the three reportable segments, as certain expenses and assets are not earmarked to any specific operating segment.
[2]	Included in Corporate are approximately $93.7 million of assets related to discontinued operations as of June 30, 2017.
[3]	Includes other amounts in other line items on the consolidated balance sheet.
[4]	The Company recorded Pegasus as an equity investment in its consolidated financial statements through January 12, 2018. Commencing on January 13, 2018, Sylvave is consolidated in the Company’s 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.

Note 17 - Accumulated Other C_3

Note 17 - Accumulated Other Comprehensive (Loss) Income - Accumulated Other Comprehensive (Loss) Income (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Balance			$ 114,807,000
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense)	$ 9,000	$ 18,000	(2,000)	$ (17,000)
Net current-period other comprehensive (loss) income	59,000	42,000	25,000	(592,000)
Balance	80,285,000		80,285,000		$ 114,807,000
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Balance			7,000	624,000	624,000
Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense)
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense)			(2,000)	(607,000)	(10,000)
Amount reclassified from accumulated other comprehensive loss, net of tax benefit				(17,000)	(607,000)
Net current-period other comprehensive (loss) income			(2,000)	(624,000)	(617,000)
Balance	5,000		5,000		7,000
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance			11,000	179,000	179,000
Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense)			27,000	32,000	(168,000)
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense)
Amount reclassified from accumulated other comprehensive loss, net of tax benefit
Net current-period other comprehensive (loss) income			27,000	32,000	(168,000)
Balance	38,000	211,000	38,000	211,000	11,000
AOCI Attributable to Parent [Member]
Balance			18,000	803,000	803,000
Change in unrealized (losses) gains on foreign currency translation, net of tax benefit/(expense)			27,000	32,000	(168,000)
Change in unrealized (losses) gains on marketable securities, net of tax benefit/ (expense)			(2,000)	(607,000)	(10,000)
Amount reclassified from accumulated other comprehensive loss, net of tax benefit				(17,000)	(607,000)
Net current-period other comprehensive (loss) income			25,000	(592,000)	(785,000)
Balance	$ 43,000	$ 211,000	$ 43,000	$ 211,000	$ 18,000

Note 17 - Accumulated Other C_4

Note 17 - Accumulated Other Comprehensive (Loss) Income - Accumulated Other Comprehensive (Loss) Income (Details) (Parentheticals) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Unrealized gain (loss) on marketable securities, tax	$ 4,000	$ (12,000)	$ (2,000)	$ 11,000
AOCI Attributable to Parent [Member]
Unrealized gain (loss) on foreign currency translation, tax			(13,000)	(21,000)	$ 112,000
Unrealized gain (loss) on marketable securities, tax			2,000	404,000	8,000
Amount reclassified from accumulated other comprehensive loss, tax benefit/(expense)			$ 0	$ 11,000	$ 404,000

Note 18 - Related Party Trans_2

Note 18 - Related Party Transactions (Details Textual) - USD ($)	Sep. 17, 2015	Jun. 30, 2015	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Payments to Acquire Productive Assets, Total					$ 26,000	$ 19,000
Louis Piccolo [Member]
Consulting Agreement Period	2 years
Contractual Obligation, Total	$ 80,000
Professional Fees				$ 20,000	0	60,000
Louis Piccolo [Member] | Other Liabilities [Member]
Due to Related Parties, Total			$ 0		0		$ 66,000
Louis Piccolo [Member] | Pegasus Funding LLC [Member]
Related Party Transaction, Amounts of Transaction					33,000
Louis Piccolo [Member] | Pegasus Funding LLC [Member] | Professional Fees Incurred by a Related Party [Member]
Due to Related Parties, Term	9 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]
Obligation Settlement, Gain (Loss) Recognized					0		$ 0
Fortress Funding, LLC [Member] | Conversion of Customers From The Acquired Lists [Member]
Payments to Acquire Productive Assets, Total			$ 0	$ 49,000	$ 0	$ 200,000
Fortress Funding, LLC [Member] | CBC [Member]
Assets Purchase Agreement, Consideration Transferred		$ 500,000
Fortress Funding, LLC [Member] | CBC [Member] | Conversion of Customers From The Acquired Lists [Member]
Assets Purchase Agreement, Contingent Consideration		$ 1,200,000

Note 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details Textual) $ in Millions	Jul. 12, 2018USD ($)
Subsequent Event [Member] | Lawsuit in Delaware State Court [Member]
Litigation Settlement, Amount Awarded from Other Party	$ 4.4