Asta Funding (ASFI) 10-K 20 Dec 19 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2019	Dec. 16, 2019	Mar. 31, 2019
Document Information [Line Items]
Entity Registrant Name	ASTA FUNDING INC
Entity Central Index Key	0001001258
Trading Symbol	asfi
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		6,567,765
Entity Public Float			$ 12,168,319
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, par value $.01 per share

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Sep. 30, 2018
ASSETS
Cash and cash equivalents	$ 4,308,000	$ 6,284,000
Available-for-sale debt securities (at fair value)	56,123,000	30,479,000	[1]
Investments in equity securities (at fair value)	8,136,000
Consumer receivables acquired for liquidation (at cost)	1,668,000	3,749,000
Investment in personal injury claims, net	5,190,000	10,745,000
Due from third party collection agencies and attorneys	596,000	755,000
Accounts receivable, net	266,000
Prepaid and income taxes receivable, net	264,000	5,387,000
Furniture and equipment (net of accumulated depreciation of $1,914,000 at September 30, 2019 and $1,821,000 at September 30, 2018)	120,000	100,000
Equity method investment	280,000	236,000
Note receivable		4,313,000
Settlement receivable	1,558,000	3,339,000
Deferred income taxes	9,631,000	9,333,000
Goodwill	1,410,000	1,410,000
Other assets	1,135,000	1,003,000
Total assets	90,685,000	84,708,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable and accrued expenses	941,000	2,281,000
Income taxes payable	575,000
	1,516,000	2,281,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Preferred stock
Common stock, $.01 par value, authorized 30,000,000 shares; issued 13,459,708 at September 30, 2019 and 2018; and outstanding 6,567,765 at September 30, 2019 and 6,685,415 at September 30, 2018	135,000	135,000
Additional paid-in capital	68,558,000	68,551,000
Retained earnings	88,172,000	80,834,000
Accumulated other comprehensive income, net of income taxes	276,000	35,000
Treasury stock (at cost), 6,891,943 shares at September 30, 2019 and 6,774,293 shares at September 30, 2018	(67,972,000)	(67,128,000)
Total stockholders’ equity	89,169,000	82,427,000
Total liabilities and stockholders’ equity	90,685,000	84,708,000
Series A Junior Participating Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock
[1]	At September 30, 2018, the Company reported investments in equity securities and available for sale debt securities as a single line item on the Company's condensed consolidated balance sheet. With the Company's adoption of ASU No. 2016-01 on October 1, 2018, the Company has included the current breakout above for comparability purposes only.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Furniture and equipment, accumulated depreciation	$ 1,914,000	$ 1,821,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, issued (in shares)	13,459,708	13,459,708
Common stock, outstanding (in shares)	6,567,765	6,685,415
Treasury stock, shares (in shares)	6,891,943	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 - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Revenues	$ 21,113,000	$ 21,545,000
Gain on settlements	596,000	4,044,000
Interest and dividend income	1,593,000	475,000
Other income, net	142,000	4,000
	23,444,000	26,068,000
Expenses:
General and administrative	13,378,000	15,429,000
Loss on acquisition of minority interest		1,420,000
Interest expense		20,000
Impairments of consumer receivables acquired for liquidation	225,000	310,000
Loss (earnings) from equity method investment	87,000	(750,000)
	13,690,000	16,429,000
Income from continuing operations before income tax	9,754,000	9,639,000
Income tax expense	2,579,000	4,969,000
Income from continuing operations	7,175,000	4,670,000
Net loss from discontinued operations, net of income tax		(80,000)
Net income	$ 7,175,000	$ 4,590,000
Net income (loss) per basic shares:
Basic earnings per common share from continuing operations (in dollars per share)	$ 1.08	$ 0.70
Basic (loss) per common share from discontinued operations (in dollars per share)		(0.01)
(in dollars per share)	1.08	0.69
Net income (loss) per diluted shares:
Diluted earnings per common share from continuing operations (in dollars per share)	1.08	0.70
Diluted (loss) per common share from discontinuing operations (in dollars per share)		(0.01)
(in dollars per share)	$ 1.08	$ 0.69
Weighted average number of common shares outstanding:
Basic (in shares)	6,652,621	6,662,600
Diluted (in shares)	6,652,955	6,664,841
Finance Income, Net [Member]
Revenues:
Revenues	$ 14,050,000	$ 15,863,000
Personal Injury Claims Income [Member]
Revenues:
Revenues	2,202,000	1,084,000
Disability Fee Income [Member]
Revenues:
Revenues	$ 4,861,000	$ 4,598,000

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance, October 1, 2017 (in shares) at Sep. 30, 2017	13,398,108
Balance at Sep. 30, 2017	$ 134,000	$ 68,047,000	$ 111,596,000	$ 18,000	$ (67,128,000)	$ 112,667,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total						(1,969,000)
Adjusted opening equity at Sep. 30, 2017				18,000
Balance at Dec. 31, 2017						110,799,000
Balance, October 1, 2017 (in shares) at Sep. 30, 2017	13,398,108
Balance at Sep. 30, 2017	$ 134,000	68,047,000	111,596,000	18,000	(67,128,000)	112,667,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total						(1,006,000)
Adjusted opening equity at Sep. 30, 2017				18,000
Balance at Mar. 31, 2018						76,763,000
Balance, October 1, 2017 (in shares) at Sep. 30, 2017	13,398,108
Balance at Sep. 30, 2017	$ 134,000	68,047,000	111,596,000	18,000	(67,128,000)	112,667,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total						951,000
Adjusted opening equity at Sep. 30, 2017				18,000
Balance at Jun. 30, 2018						78,788,000
Balance, October 1, 2017 (in shares) at Sep. 30, 2017	13,398,108
Balance at Sep. 30, 2017	$ 134,000	68,047,000	111,596,000	18,000	(67,128,000)	$ 112,667,000
Exercise of options (in shares)	61,600					61,600
Exercise of options	$ 1,000	398,000				$ 399,000
Stock based compensation expense		106,000				106,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total			4,590,000			4,590,000
Unrealized loss on marketable securities, net				(17,000)		(17,000)
Dividends paid			(35,352,000)			(35,352,000)
Foreign currency translation, net				34,000		34,000
Adjusted opening equity at Sep. 30, 2017				18,000
Balance (in shares) at Sep. 30, 2018	13,459,708
Balance at Sep. 30, 2018	$ 135,000	68,551,000	80,834,000	35,000	(67,128,000)	$ 82,427,000
Exercise of options (in shares)						0
Stock based compensation expense		7,000				$ 7,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total			7,175,000			7,175,000
Foreign currency translation, net				104,000		104,000
Cumulative effect adjustment for adoption of new accounting principle (Accounting Standards Update 2014-09 [Member]) at Sep. 30, 2018			173,000			173,000
Cumulative effect adjustment for adoption of new accounting principle (Accounting Standards Update 2016-01 [Member]) at Sep. 30, 2018			(10,000)	10,000
Cumulative effect adjustment for adoption of new accounting principle at Sep. 30, 2018				10,000
Adjusted opening equity (in shares) at Sep. 30, 2018	13,459,708
Adjusted opening equity at Sep. 30, 2018	$ 135,000	68,551,000	80,997,000	45,000	(67,128,000)	82,600,000
Unrealized gain (loss) on debt securities, net				127,000		127,000
Treasury Stock purchased (117,650 shares)					(844,000)	(844,000)
Balance (in shares) at Sep. 30, 2019	13,459,708
Balance at Sep. 30, 2019	$ 135,000	$ 68,558,000	$ 88,172,000	$ 276,000	$ (67,972,000)	$ 89,169,000

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals)	12 Months Ended
	Sep. 30, 2019USD ($)shares
Accounting Standards Update 2014-09 [Member]
Cumulative effect adjustment for adoption of new accounting principle, tax	$ 80,000
Accounting Standards Update 2016-01 [Member]
Cumulative effect adjustment for adoption of new accounting principle, tax	$ 50,000
Treasury stock purchased, shares (in shares) | shares	(117,650)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income from continuing operations	$ 7,175,000	$ 4,670,000
(Loss) from discontinued operations		(80,000)
Net income	7,175,000	4,590,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	95,000	62,000
Deferred Income Taxes and Tax Credits, Total	(348,000)	1,232,000
Impairments of consumer receivables acquired for liquidation	225,000	310,000
Stock based compensation	7,000	106,000
Unrealized gain on equity securities	(57,000)
Provision/(recoveries) for bad debts - personal injury claims	(230,000)	499,000
Settlement receivable		(3,884,000)
Loss (earnings) from equity method investment	87,000	(750,000)
Changes in:
Receipt of income tax carry-back claim	7,894,000
Prepaid and income taxes receivable	(2,771,000)	3,703,000
Due from third party collection agencies and attorneys	128,000	54,000
Income taxes payable	575,000
Accounts receivable	(93,000)
Other assets	(131,000)	40,000
Accounts payable and accrued expenses	(1,237,000)	(2,665,000)
Net assets related to discontinued operations		710,000
Net cash provided by operating activities	11,319,000	4,007,000
Cash flows from investing activities:
Principal collected on consumer receivables acquired for liquidation	1,707,000	2,117,000
Principal collected on consumer receivable accounts represented by account sales		3,000
Purchase of available-for-sale debt securities and investments in equity securities	(134,337,000)	(32,569,000)
Proceeds from sales of available-for-sale debt securities	108,366,000
Purchase of non-controlling interest		(1,800,000)
Proceeds from sale of CBC		4,491,000
Proceeds from notes receivable	4,313,000	1,437,000
Proceeds from settlements	1,781,000	1,116,000
Acquisition of personal injury claims portfolios		(14,571,000)
Investments in personal injury claims - advances	(234,000)	(60,000)
Investments in personal injury claims - receipts	6,019,000	7,091,000
Change in equity method investment	(131,000)	52,788,000
Capital expenditures	(115,000)	(38,000)
Change in investing activities related to discontinued operations		(1,538,000)
Net cash (used in) provided by investing activities	(12,631,000)	18,467,000
Cash flows from financing activities:
Proceeds from exercise of stock options		399,000
Purchase of treasury stock	(844,000)
Dividends paid		(35,352,000)
Change in financing activities related to discontinued operations		1,387,000
Net cash used in financing activities	(844,000)	(33,566,000)
Foreign currency effect on cash	180,000	101,000
Net decrease in cash and cash equivalents including cash and cash equivalents classified within assets related to discontinued operations	(1,976,000)	(10,991,000)
Less: net decrease in cash and cash equivalents classified within assets related to discontinued operations		(316,000)
Net (decrease) in cash and cash equivalents	(1,976,000)	(11,307,000)
Cash and cash equivalents at beginning of year	6,284,000	17,591,000
Cash and cash equivalents at end of year	4,308,000	6,284,000
Supplemental disclosure of cash flow information:
Interest		20,000
Income taxes	5,004,000
Interest		824,000
Note receivable		5,750,000
Settlement receivable		$ 3,884,000

Note 1 - Correction of Previous

Note 1 - Correction of Previously Issued Consolidated Financial Statements	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Accounting Changes and Error Corrections [Text Block]	NOTE 1 During the preparation of its Annual Report on Form 10 September 30, 2019 ( “2019 10 September 2006 September 2018. not not not 2018, As a result, the accompanying consolidated financial statements and the related Note 13 23 $2.1 October 1, 2017, $533,000 September 30, 2018, The following tables summarize the effects of the revision on the Company’s accompanying consolidated financial statements and related income tax note: As of September 30, 2018 Consolidated Balance Sheet As Previously Reported Adjustment As Revised Assets: Deferred income taxes $ 10,940,000 $ (1,607,000 ) $ 9,333,000 Total assets $ 86,315,000 $ (1,607,000 ) $ 84,708,000 Stockholders' equity: Retained earnings $ 82,441,000 $ (1,607,000 ) $ 80,834,000 Total stockholders’ equity $ 84,034,000 $ (1,607,000 ) $ 82,427,000 Year Ended September 30, 2018 Consolidated Income Statement As Previously Reported Adjustment As Revised Income tax expense $ 5,502,000 $ (533,000 ) $ 4,969,000 Income from continuing operations $ 4,137,000 $ 533,000 $ 4,670,000 Net income $ 4,057,000 $ 533,000 $ 4,590,000 Net income (loss) per basic shares: Continuing operations $ 0.62 $ 0.08 $ 0.70 Discontinued operations (0.01 ) - (0.01 ) $ 0.61 $ 0.08 $ 0.69 Net income (loss) per diluted shares: Continuing operations $ 0.62 $ 0.08 $ 0.70 Discontinued operations (0.01 ) - (0.01 ) $ 0.61 $ 0.08 $ 0.69 Year Ended September 30, 2018 Consolidated Statement of Cash Flows As Previously Reported Adjustment As Revised Net income from continuing operations $ 4,137,000 $ 533,000 $ 4,670,000 Net income $ 4,057,000 $ 533,000 $ 4,590,000 Deferred income taxes $ 1,765,000 $ (533,000 ) $ 1,232,000 Net cash provided by operating activites $ 4,007,000 $ - $ 4,007,000 In accordance with Staff Accounting Bulletin (“SAB”) No. 99, Materiality No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements not

Note 2 - The Company and Its Si

Note 2 - The Company and Its Significant Accounting Policies	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 2 - THE COMPANY AND ITS SIGNIFICANT ACCOUNTING POLICIES The Company: Asta, a Delaware Corporation, 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”)), Arthur Funding LLC (“Arthur Funding”) (formerly known as Practical Funding, LLC (“Practical Funding”)), and other subsidiaries, which are not For the period October 1, 2017 January 12, 2018, 80% not January 12, 2018 ( 20% We operate principally in the United States in three fourth December 13, 2017. As a result of the sale of CBC all periods presented in the Company's consolidated financial statements account for CBC as a discontinued operation. This determination resulted in the reclassification of the historical 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 8 Consumer R eceivables This segment is engaged in the business of purchasing, managing for its own account and servicing distressed charged off receivables including consumer receivables. Recently, our effort has been in the international areas (mainly South America), as we have curtailed our active purchasing of consumer receivables in the United States. We acquire these consumer receivables at substantial discounts to their face values, based on the characteristics of the underlying accounts of each portfolio. Personal I njury C laims This segment is comprised of purchased interests in personal injury claims from claimants who are a party to a personal injury claim. The Company advances to each claimant funds on a non-recourse basis at an agreed upon fee, in anticipation of a future settlement. The Company capitalizes employee compensation and benefits expenses as direct costs related to the origination of personal injury advances. Claims purchased 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 award with respect to such claimant’s claim. The Company historically funded personal injury claims in Simia and Sylvave. The Company formed a new wholly owned subsidiary, Practical Funding on March 16, 2018 April 8, 2019, May 2019 ( 6 Simia commenced operations in January 2017, January 12, 2018, not Social Security Disability Advocacy This segment consists of advocacy groups representing individuals throughout the United States in their claims for social security disability and supplemental social security income benefits from the Social Security Administration and Department of Veterans Affairs. It relies upon Search Engine Optimization (“SEO”) to bring awareness to its intended market. Basis of Presentation: The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, and are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and industry practices. All intercompany accounts have been eliminated in consolidation. Liquidity: At September 30, 2019, $4.3 $64.3 no $89.2 September 30, 2019. We believe that our available cash resources and expected cash inflows from operations will be sufficient to fund operations for the next twelve Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. With respect to income recognition the Company takes into consideration the relative credit quality of the underlying receivables constituting the portfolio acquired, the strategy involved to maximize the collections thereof, the time required to implement the collection strategy as well as other factors to estimate the anticipated cash flows. Actual results could differ from those estimates including management’s estimates of future cash flows and the resultant allocation of collections between principal and interest resulting there from. Downward revisions to estimated cash flows will result in impairments. Concentration of Credit Risk – Cash and Cash Equivalents: The Company considers all highly liquid investments with a maturity of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with two $0.9 September 30, 2019. three $2.1 not not Investments in Equity Securities: The Company adopted Accounting Standard Update (“ASU”) No. 2016 01 October 1, 2018, Available-for-Sale Debt Securities: Non-equity debt investments that the Company intends to hold for an indefinite period of time, but not Declines in the fair value of individual available-for-sale debt securities below their respective costs that are other than temporary will result in write-downs of the individual securities to their fair value. Factors affecting the determination of whether another-than-temporary impairment has occurred include: a downgrading of the security by a rating agency, a significant deterioration in the financial condition of the issuer, or that management would not Goodwill Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination, and is accounted for under Accounting Standards Codification (“ASC”) ASC 350. fourth not not two 1 not no 2 2 $1.4 September 30, 2019 2018 Income Recognition – Consumer Receivables The Company accounts for certain of its investments in consumer receivables using the guidance of Financial Accounting Standards Board (“FASB”) 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 Income Recognition - Social Security Disability Advocacy Effective October 1, 2018, 606 606” December 15, 2017. 606 five 606. The Company applied ASC 606 October 1, 2018). not 606 10 65 1 2 606 10 65 1 4 not October 1, 2018) not not The Company recognizes disability fee income for GAR Disability Advocates and Five Star when disability claimant’s cases close, when cash is received or when the Company receives a notice of award from the Social Security Administration (“SSA”) or the Department of Veterans Affairs that stipulates the amount of fee approved by the SSA to be paid to the Company. The Company establishes a reserve for the differentials in amounts awarded by the SSA compared to the actual amounts received by the Company. Fees paid to the Company are withheld by the SSA against the claimant's disability claim award, and are remitted directly to the Company from the SSA. Impairments - Consumer Receivables The Company accounts for its impairments in accordance with ASC 310, 310 310 If collection projections indicate the carrying value will not third Equity method investments: Investee companies that are not not 20% 50% not When the Company's carrying value in an equity method investee company is reduced to zero, no not not no September 30, 2019 2018. Personal Injury Claim Advances and Impairments: The Company accounts for its investments in personal injury claims at an agreed upon fee, in anticipation of a future settlement. Purchased personal injury claim advances consists of the right to receive from a 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 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 fee, and, if applicable, adjusted for any changes due to a settled amount and fees charged to the claimant. Management assesses the quality of the personal injury claims portfolio through an analysis of the underlying personal injury fundings on a case by case basis. Cases are reviewed through periodic updates with attorneys handling the cases, as well as with third not Commissions and fees: Commissions and fees are the contractual commissions earned by third third Furniture and equipment: Furniture, equipment and software are stated at cost, less accumulated depreciation and amortization. Depreciation is provided using the straight-line method over the estimated useful lives of the assets ( 3 7 Income taxes: Deferred federal and state taxes arise from (i) recognition of finance income collected for tax purposes, but not Fair Value of Financial Instruments: FASB ASC 825, 825” not The Company records its available-for-sale debt securities and investments in equity securities at estimated fair value on a recurring basis. The accompanying consolidated financial statements include estimated fair value information regarding its available-for-sale debt securities and investments in equity securities as of September 30, 2019, 820, 820” 820 820 Level 1 Level 2 1 not Level 3 no FASB ASC 825, 825” not Discontinued Operations: U.S. 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. Net income (loss) per share: Basic per share data is determined by dividing net income (loss) by the weighted average shares outstanding during the period. Diluted per share data is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. The assumed proceeds from the exercise of dilutive options are calculated using the treasury stock method based on the average market price for the period. Stock-based compensation: The Company accounts for stock-based employee compensation under ASC 718, 718” 718 Foreign Currency Translation: Most of the Company's operations use their local currency as their functional currency. Financial statements of subsidiaries are translated into U.S. dollars using the exchange rate at each balance sheet date for assets and liabilities and a weighted average exchange rate for each period for revenues, expenses, gains and losses. Translation adjustments for subsidiaries whose local currency is their functional currency are recorded as a component of accumulated other comprehensive income (loss) within equity. Transaction gains and losses resulting from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency are recognized as incurred in the accompanying consolidated statements of operations. Reclassification: Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no Impact of Recently Issued Accounting Standards: Adopted During t he Year Ended September 30, 2019 On October 1, 2018, 606, not $173,000, $80,000. The most significant impact of ASC 606 one The primary impact of adopting the new standard results in acceleration of revenues for the aforementioned contractual arrangements, which relate to the social security disability advocacy segment. Disability fee income represents approximately 23.0% 21.3% September 30, 2019 2018, The following line items in our consolidated statement of operations and comprehensive income for the current year and consolidated balance sheet as of September 30, 2019 606 605 Consolidated Statement of Operations and Comprehensive Income (Loss) for the year ended September 30, 2019: As Reported (in accordance with ASC 606) Balances Without Adoption of ASC 606 Impact of Adoption Higher/(Lower) Disability fee income $ 4,861,000 $ 4,848,000 $ 13,000 Income from continuing operations before income tax $ 9,754,000 $ 9,741,000 $ 13,000 As of September 30, 2019 Consolidated Balance Sheet As Reported (in accordance with ASC 606) Balances Without Adoption of ASC 606 Impact of Adoption Higher/(Lower) Asset Accounts receivable $ 266,000 $ – $ 266,000 Stockholders' equity Retained earnings $ 88,172,000 $ 87,919,000 $ 253,000 (1) ( 1 not $80,000 On October 1, 2018, No. 2016 01, no $10,000 $10,000, $5,000. In August 2016 No. 2016 15, 230 eight December 15, 2017. not In January 2017, No. 2017 01, 805 not first 2019. not In March 2017, No. 2017 09, 718 December 15, 2017, not Recent Accounting Pronouncements Not In February 2016, 2016 02, 842 12 12 not not January 2018, 2018 01, 842 842. 2018 01 2018 01. July 2018, No. 2018 11, 842 No. 2016 02 December 15, 2018 $636,000 $636,000. not In June 2016, 2016 13, 326 December 15, 2022. In January 2017, 2017 04 350 2 December 15, 2019, 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 3 - Investments in Debt an

Note 3 - Investments in Debt and Equity Securities	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 3 – INVESTMENTS IN DEBT AND EQUITY SECURITIES Investments in Equity Securities Investments in equity securities at September 30, 2019 2018, $8.1 $7.6 1 Net gains and losses recognized on investments in equity securities for the year ended September 30, 2019 2018 2019 201 8 Net gains and losses recognized during the year on equity securities $ 57,000 $ — Less: Net gains and losses recognized during the year on equity securities sold during the year — — Unrealized gains and losses recognized during the year on equity securities still held at the reporting date $ 57,000 $ — Available for Sale Debt Securities Available for sale debt securities at September 30, 2019 2018, September 30, 2019 Amortized Unrealized Unrealized Fair Value Available for sale debt securities $ 55,946,000 $ 178,000 $ 1,000 $ 56,123,000 At September 30, 2019, $56.1 $127,000 $50,000 September 30, 2019. September 30, 2018 (1) Amortized Unrealized Unrealized Fair Value Available for sale debt securities $ 30,479,000 $ — $ — $ 30,479,000 ( 1 September 30, 2018, No. 2016 01 October 1, 2018, At September 30, 2018 , $30.5 2 none 12 not Unrealized holding gains and losses on available for sale debt securities are included in other comprehensive income (loss) within stockholders’ equity. Realized gains (losses) on available for sale debt securities are included in other income (loss) and, when applicable, are reported as a reclassification adjustment in other comprehensive income (loss).

Note 4 - Consumer Receivables A

Note 4 - Consumer Receivables Acquired for Liquidation	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4 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 aggregates portfolios of receivables acquired sharing specific common characteristics which were acquired within a given quarter. In addition, the Company uses a variety of qualitative and quantitative factors to estimate collections and the timing thereof. The Company obtains and utilizes, as appropriate, input, including but not third The 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 September 30, 2019, one two $0.1 $0.1 September 30, 2018, one two $0.1 $0.2 The following tables summarize the changes in the balance sheet account of consumer receivables acquired for liquidation, which are deemed to be Level 3 For the Year Ended September 30, 201 9 201 8 Balance, beginning of period $ 3,749,000 $ 6,841,000 Net cash collections from collection of consumer receivables acquired for liquidation (15,746,000 ) (18,551,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation — (3,000 ) Impairment (225,000 ) (310,000 ) Effect of foreign currency translation (160,000 ) (91,000 ) Finance income recognized 14,050,000 15,863,000 Balance, end of period $ 1,668,000 $ 3,749,000 Finance income as a percentage of collections 89.2 % 85.5 % During the year ended September 30, 2019 2018, not As of September 30, 2019, $1.1 $0.3 $1.4 83.8% $1.7 September 30, 2019. 4 23.9%, 16.2%, 14.1% 11.0% September 30, 2019. As of September 30, 2018, $2.0 $1.3 $3.3 88.7% $3.7 September 30, 2018. 3 20%, 11% 11% September 30, 2018. As of September 30, 2019, 2018, 1.5% 5.9% September 30, 2019 2018, 4.8% 3.6% At September 30, 2019, 28% 5 5 third 5 28% 86% third At September 30, 2018, 31% 5 5 third 5 31% 87% third In the current year the Company has three 10% 11%, 14% 16% one 20%, 24% The following table summarizes collections received by the Company’s third September 30, 2019 2018, 201 9 201 8 Gross collections (1) $ 31,222,000 $ 35,512,000 Less: commissions and fees (2) 15,476,000 16,958,000 Net collections $ 15,746,000 $ 18,554,000 ( 1 Gross collections include collections from third ( 2 Commissions are earned by third December 2007 one 3%

Note 5 - Equity Method Investme

Note 5 - Equity Method Investments	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	NOTE 5 Acquisition of Equity Method Investment On December 28, 2011, 80% January 12, 2018. On January 12, 2018, On January 12, 2018, 20% $1.8 100% $1.4 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 PLF’s 20% January 12, 2018 January 13, 2018, The results of operations of the Company’s historical equity method investment in Pegasus prior to acquisition on January 12, 2018 Statement of Operations Information For the Period October 1, 2017 to January 12, 2018 Personal injury claims income $ 671,000 Operating expenses (386,000 ) Income from operations $ 1,057,000 Earnings from equity method investment $ 845,000 Serlefin 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%, $1,332,000 $946,000 September 30, 2019 2018, During fiscal year 2019, $70,000 $280,000 September 30, 2019 September 30, 2018. September 30, 2019 $252,000, not

Note 6 - Personal Injury Claims

Note 6 - Personal Injury Claims Funding	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Personal Injury Claims [Text Block]	NOTE 6 Simia and Sylvave On November 11, 2016, not January 2017, September 30, 2019, $1.3 $0.2 September 30, 2018, $2.4 $0.4 As noted in Note 5 January 12, 2018, not September 30, 2019, $3.7 $2.0 September 30 2018, $8.4 $0.7 Arthur Funding The Company formed a new wholly owned subsidiary, Arthur Funding, LLC. Arthur Funding began funding advances on personal injury claims in May 2019. September 30, 2019, $0.2 $0.0 The following tables summarize the changes in the balance sheet account of personal injury claim portfolios held by Simia, Sylvave and Arthur Funding, net of reserves, for the following periods: For the Year Ended September 30, 201 9 201 8 Balance, beginning of period $ 10,745,000 $ 3,704,000 Acquisition of personal injury funding portfolio (1) — 14,571,000 Personal claim advances 234,000 60,000 Provision for losses (386,000 ) (516,000 ) (Write offs) recoveries 616,000 17,000 Personal injury claims income 2,202,000 1,084,000 Personal injury claims receipts (8,221,000 ) (8,175,000 ) Balance, end of period $ 5,190,000 $ 10,745,000 ( 1 The Company recognized personal injury claims income of $2.2 $1.1 September 30, 2019 2018, $1.2 $0.5 September 30, 2019 2018,

Note 7 - Furniture and Equipmen

Note 7 - Furniture and Equipment	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 7 - FURNITURE AND EQUIPMENT Furniture and equipment as of September 30, 2019 2018 201 9 201 8 Furniture $ 278,000 $ 273,000 Equipment 360,000 252,000 Software 1,396,000 1,396,000 2,034,000 1,921,000 Less accumulated depreciation and amortization 1,914,000 1,821,000 $ 120,000 $ 100,000 Depreciation and amortization expenses were $95,000 $62,000 September 30, 2019 2018,

Note 8 - Discontinued Operation

Note 8 - Discontinued Operations	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE 8 - DISCONTINUED OPERATIONS The Company previously operated in the structured settlement business through our wholly owned subsidiary CBC. On December 13, 2017, $10.3 $4.5 $5.8 7% first 9 $2.4 September 30, 2017. As a result of the sale of CBC all 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 historical assets and liabilities comprising the structured settlement business to assets related to discontinued operations in the consolidated balance sheets, and a corresponding adjustment to our consolidated statements of operations to reflect discontinued operations for all periods presented. As of September 30, 2019, September 30, 2018, no September 30, 2019 2018, $0 $80,000, The following table presents the operating results, for the years ended September 30, 2019 2018 , 2019 2018 Revenues: Unrealized gain on structured settlements $ — $ 244,000 Interest income on structured settlements — 2,005,000 Total revenues — 2,249,000 Other income — 11,000 — 2,260,000 Expenses: General and administrative expenses — 1,560,000 Interest expense — 824,000 — 2,384,000 Loss from discontinued operations before income tax — (124,000 ) Income tax (benefit) from discontinued operations — (44,000 ) Net loss from discontinued operations, net of income tax $ — $ (80,000 ) Prior to its sale, the Company, through CBC, purchased periodic payments under structured settlements and annuity policies from individuals in exchange for a lump sum payment. The Company elected to carry the structured settlements at fair value. Unearned income on structured settlements is recognized as interest income using the effective interest method over the life of the related structured settlement. Changes in fair value were recorded in unrealized gain (loss) on structured settlements in the Company’s statements of operations. Unrealized gains on structured settlements were 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 September 30, 2018, $0.2 one no

Note 9 - Note Receivable

Note 9 - Note Receivable	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Financing Receivables [Text Block]	NOTE 9 Pursuant to the Securities Purchase Agreement, CBC sold to the Buyer all of the issued and outstanding equity capital of CBC for $10.3 $4.5 $5.8 7% December 13, 2020, first March 13, 2019 not not March 31, 2019. April 11, 2019, no April 15, 2019. April 15, 2019, $4 $3.8 $0.2 April 15, 2019, The principle amount outstanding on this Note at September 30, 2019 September 30, 2018 $0.0 $4.3 September 30, 2019 2018, $0.2 $0.3 8

Note 10 - Settlements

Note 10 - Settlements	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	NOTE 10 In August 2014, third third third third July 12, 2018, third $4.4 third These fee-based settlements are required to total $2.4 $4.4 second third The Company determined the fair value of this settlement using (i) historical collection history to estimate the fee based settlement fees that are expected to be received each month from the servicer; (ii) the contractual true-up dates, discussed above, in order to estimate the anticipated true-up payments that will be received from the servicer on the second third 8.5%. As of September 30, 2019 2018, third $1.6 $3.3 September 30, 2019 2018, $2.0 $0.6 third September 30, 2019 2018, $0.2 $0.1 For the year ended September 30, 2019, $0.3 third On January 22, 2018, May 2012. On May 22, 2019, Napp agreed to pay the sum of $1.4 May 21, 2019 January 12, 2022. $25,000 December 31, 2019. The Company has previously reviewed the financial condition of both Balance Point and Napp, and has concluded that neither entity currently has assets sufficient to honor the obligations set forth in the Settlement Agreement. Therefore, due to the uncertainty of collecting the Settlement Amount from either Balance Point or Napp, the Company will realize the gain on this settlement, as the Company receives the cash proceeds. The Company has recognized a gain on settlement of $25,000 September 30, 2019 On June 30, 2017, May 22, 2018, On May 7, 2019, $47,500, GAR no May 8, 2019. On May 8, 2019, $47,500 September 30, 2019 On May 15, 2019, $0.2 third $0.2 September 30, 2019 Additionally, the Company also recorded a gain on settlement of $0.6 third September 30, 2018.

Note 11 - Non-recourse Debt

Note 11 - Non-recourse Debt	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 11 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 September 30, 2019 2018 , $22,000 $117,000, October 2019 2018,

Note 12 - Interest Dividend and

Note 12 - Interest Dividend and Other Income	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Other Nonoperating Income and Expense [Text Block]	NOTE 12 INCOME The following tables summarize interest, dividend and other income for the year ended September 30, 2019 2018: 201 9 201 8 Interest and dividend income $ 1,593,000 $ 475,000 Realized gain 25,000 – Unrealized gain 57,000 – Other 60,000 4,000 $ 1,735,000 $ 479,000

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 13 The components of the provision/(benefit) for income taxes for the years ended September 30, 2019 2018 2019 2018 Current: Federal $ 2,753,000 $ 3,709,000 State 226,000 - 2,979,000 3,709,000 Deferred (1): Federal (1,177,000 ) 947,000 State 777,000 269,000 (400,000 ) 1,216,000 Sub-total 2,579,000 4,925,000 Income tax benefit on discontinued operations –– (44,000 ) Provision for income taxes $ 2,579,000 $ 4,969,000 ( 1 $2,140,000 October 1, 2017, $2,140,000 September 30, 2018. September 30, 2018, $533,000, $533,000 1 On December 22, 2017, 35% 21%. September 30, 2018, $3.7 September 30, 2018, The difference between the statutory federal income tax rate on the Company’s pre-tax income and the Company’s effective income tax rate is summarized for the years ended September 30, 2019 2018 2019 2018 Statutory federal income tax rate 21.0 % 24.5 % State income tax, net of federal benefit 9.8 2.3 Permanent difference in municipal interest (1.5 ) 0.6 Change in valuation allowance — (12.1 ) Impact of the Tax Act (1) — 38.8 Other (2.8 ) (2.3 ) Effective income tax rate 26.5 % 51.8 % ( 1 The revaluation of the Company's deferred tax assets and liabilities due to the lower corporate tax rate established by the Tax Act resulted in $3.7 September 30, 2018. The Company recognized a net deferred tax asset of $9,631,000 $9,333,000 September 30, 2019 2018, September 30, 2019 September 30, 2018 Impairments/bad debt reserves $ 462,000 $ 328,000 Revenue recognition pertaining to the cost over estimated collections method 7,360,000 6,312,000 State tax net operating loss carry forward 6,364,000 7,421,000 Stock based compensation (1) 754,000 760,000 Capital loss carry forward 1,677,000 1,724,000 Foreign currency 602,000 404,000 Depreciation, amortization and other 117,000 215,000 Deferred income taxes 17,336,000 17,164,000 Deferred tax valuation allowance (7,705,000 ) (7,831,000 ) Deferred income taxes $ 9,631,000 $ 9,333,000 ( 1 $2,140,000 October 1, 2017, $2,140,000 September 30, 2018. September 30, 2018, $533,000, $533,000 1 The Company files consolidated Federal and state income tax returns. Substantially all of the Company’s subsidiaries are single member limited liability companies and, therefore, do not September 30, 2019 $60.0 2029 $19.3 $3.5 September 30, 2019, 2035 $11 September 30, 2019, 2028 $6.0 2022 The Company accounts for income taxes using the asset and liability method which requires the recognition of deferred tax assets and, if applicable, deferred tax liabilities, for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and, if applicable, liabilities. Additionally, the Company would adjust deferred taxes to reflect estimated tax rate changes, if applicable. The Company conducts periodic evaluations to determine whether it is more likely than not not, not September 30, 2019. $7.7 September 30, 2019 $7.8 September 30, 2018. twenty 740, not not 50 The Company files income tax returns in the U.S federal jurisdiction, various state jurisdictions, and various foreign countries. The Tax Act creates a new requirement that certain income, such as Global Intangible Low-Taxed Income ("GILTI"), earned by foreign subsidiaries must be included currently in the gross income of the U.S. shareholder. Under U.S. GAAP, the Company made an accounting policy election to treat taxes due on future inclusions in U.S. taxable income related to GILTI as a current-period expense when incurred. The Company does not no 2016. September 30, 2014 2015. March 21, 2019, 2014 $3.2 May 28, 2019. $0.2 2014 three nine June 30, 2019. July 19, 2019, $4.7 2016

Note 14 - Net Income Per Share

Note 14 - Net Income Per Share	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 14 The following table presents the computation of basic and diluted per share data for the fiscal years ended September 30, 2019 2018 : 201 9 201 8 Income from continuing operations $ 7,175,000 $ 4,670,000 (Loss) from discontinued operations — (80,000 ) Net income $ 7,175,000 $ 4,590,000 Basic earnings per common share from continuing operations $ 1.08 $ 0.70 Basic (loss) per common share from discontinued operations –– (0.01 ) Basic earnings per share $ 1.08 $ 0.69 Diluted earnings per common share from continuing operations $ 1.08 $ 0.70 Diluted (loss) per common share from discontinuing operations –– (0.01 ) Diluted earnings per share $ 1.08 $ 0.69 Weighted average number of common shares outstanding: Basic 6,652,621 6,662,600 Dilutive effect of stock options 334 2,241 Diluted 6,652,955 6,664,841 At September 30, 2019 716,167 not

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 15 Leases The Company leases its facilities in (i) Englewood Cliffs, New Jersey, and (ii) Fort Lee, New Jersey. The leases are operating leases, and the Company incurred related rent expense in the amounts of $293,000, $324,000 September 30, 2019 2018, Year Ending September 30, 2020 $ 325,000 2021 109,000 2022 120,000 2023 76,000 $ 630,000 The Company’s lease of its Louisville, Kentucky and Texas facilities expired in December 2018 August 2019, not Legal Matters On November 7, 2019, 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 not

Note 16 - Stock Option Plans

Note 16 - Stock Option Plans	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Stock Option Plans [Text Block]	NOTE 1 6 - STOCK OPTION PLANS 2012 On February 7, 2012, 2012 “2012 March 21, 2012. 2012 The 2012 The Company authorized 2,000,000 2012 September 30, 2019, 540,800 245,625 114,668 1,328,243 September 30, 2019. September 30, 2019, 52 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 Summary of the Plans The following table summarizes stock option transactions under the 2012 2002 Year Ended September 30, 2019 2018 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Outstanding options at the beginning of year 728,867 $ 8.17 880,567 $ 8.05 Options granted - - - - Options forfeited/cancelled (6,300 ) 7.24 (90,100 ) 8.11 Options exercised - - (61,600 ) 6.48 Outstanding options at the end of year 722,567 $ 8.18 728,867 $ 8.17 Exercisable options at the end of year 722,567 $ 8.18 710,694 $ 8.18 The following table summarizes information about the plans’ outstanding options as of September 30, 2019: Options Outstanding Options Exercisable Range of Exercise Price Number of Shares Outstanding Weighted Average Remaining Contractual Life (In Years) Weighted Average Exercise Price Number of Shares Exercisable Weighted Average Exercise Price $5.7501 - $8.6250 613,067 2.7 7.97 613,067 7.97 $8.6251 - $11.5000 109,500 3.3 9.37 109,500 9.37 722,567 $ 8.18 722,567 $ 8.18 The Company recognized $7,000 $106,000 September 30, 2019 2018, September 30, 2019, no The intrinsic value of the outstanding and exercisable options as of September 30, 2019 2018 $704 $1,200 no 2019. 2018 $265,000. September 30, 2018 $664,000. September 30, 2018 $399,000. September 30, 2019 2.8 2019 2018 $125,000 $258,000, no September 30, 2019 2018. The Company did not September 30, 2019 2018. September 30, 2019, 2018, no

Note 17 - Stockholders' Equity

Note 17 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 1 7 - STOCKHOLDERS’ EQUITY The Company has 5,000,000 $0.01 one There were no September 30, 2019 2018. Dividends are declared at the discretion of the Board of Directors and depend upon the Company’s financial condition, operating results, capital requirements and other factors that the Board of Directors deems relevant. In addition, agreements with the Company’s lenders may, September 30, 2019, no no No 2019. On February 5, 2018 $5.30 February 28, 2018 February 16, 2018 March 1, 2018. $35.4 On May 17, 2019, $10.5 10b 18 10 5 1 August 17, 2019. August 17, 2019, 117,650 $0.8

Note 18 - Retirement Plan

Note 18 - Retirement Plan	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 1 8 - RETIREMENT PLAN The Company maintains a 401 September 30, 2019 2018 $130,000 $127,000,

Note 19 - Fair Value of Financi

Note 19 - Fair Value of Financial Measurements and Disclosures	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 19 - FAIR VALUE OF FINANCIAL MEASUREMENTS AND DISCLOSURES Disclosures about Fair Value of Financial Instruments The estimated fair value of the Company’s financial instruments is summarized as follows: September 30, 201 9 September 30, 201 8 Carrying Amount Fair Value Carrying Amount Fair Value Financial assets Cash equivalents (Level 1) $ 64,000 $ 64,000 $ 1,786,000 $ 1,786,000 Investments in equity securities (Level 1) 8,136,000 8,136,000 7,575,000 7,575,000 (1) Available-for-sale debt securities (Level 2) 56,123,000 56,123,000 30,479,000 30,479,000 (1) Consumer receivables acquired for liquidation (Level 3) 1,668,000 25,783,000 3,749,000 27,574,000 ( 1 September 30, 2018, No. 2016 01 October 1, 2018, 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 Investments in equity securities - The investments in equity consist of mutual funds that are valued based on quoted prices in active markets. Available-for-sale debt securities - The available-for-sale debt securities consist of U.S. treasury bills that are valued based on quoted prices in active markets. The U.S. treasury bills have been classified as available for sale by the Company, as they are deemed to be short term investments, and can be liquidated as needed by the Company. The Company’s investments in equity securities and available-for-sale debt securities are classified as Level 1 2 not 1 September 30, 2018. no 3 September 30, 2019. 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 monthly collections for consumer receivables over the estimated collection period, which is currently July 2019 December 2024. 20%. 4 3

Note 20 - Related Party Transac

Note 20 - Related Party Transactions	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 20 The Company utilizes the services of a consultant in conjunction with its international operations. The consultant is the spouse of one 49% September 30, 2019 2018, $77,000 $101,000, not no September 30, 2019 September 30, 2018. On August 15, 2019, one $30,000 no September 30, 2019.

Note 21 - Segment Reporting

Note 21 - Segment Reporting	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 21 The Company operates through strategic business units that are aggregated into three three • Consumer receivables - may may $1.4 • Personal injury claims – This segment is comprised of purchased interests in personal injury claims from claimants who are a party in personal injury litigation or claims. The Company advances to each claimant funds on a non-recourse basis at an agreed upon interest rate, in anticipation of a future settlement. The interest in each claim purchased consists of the right to receive, from such claimant, part of the proceeds or recoveries which such claimant receives by reason of a settlement, judgment or award with respect to such claimant’s claim. The Company historically funded personal injury claims in Simia and Sylvave. The Company formed a new wholly owned subsidiary, Arthur Funding, on March 16, 2018 May 2019. January 2017, January 12, 2018, not • Social security disability advocacy Certain non-allocated administrative costs, interest income and various other non-operating income and expenses are reflected in Corporate. Corporate assets include cash and cash equivalents, investments in equity securities and available-for-sale debt securities, a note receivable, property and equipment, goodwill, deferred taxes and other assets. The following table shows results for continuing operations by reporting segment for the years ended September 30, 2019 2018. (Dollars in millions) Consumer Receivables Social S ecurity D isability A dvocacy Personal Injury Claims (2) Corporate (3) Total Fiscal Year Ended September 30, 201 9 : Revenues $ 14.0 $ 4.9 $ 2.2 $ – $ 21.1 Other income (4) 0.8 – – 1.5 2.3 Segment profit (loss) 12.4 1.5 2.2 (6.3 ) 9.8 Segment Assets (1) 8.9 0.7 5.6 75.5 90.7 201 8 : Revenues 15.9 4.6 1.1 - 21.6 Other income (4) 4.0 - - 0.5 4.5 Segment profit (loss) 17.8 1.1 1.1 (10.4 ) 9.6 Segment Assets (1) 12.4 1.0 11.9 59.4 84.7 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 other income is approximately $0.6 $4.0 September 30, 2019 2018, 10

Note 22 - Accumulated Other Com

Note 22 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 22 Accumulated other comprehensive income (loss) consists of: Year Ended September 30, 2019 2018 Unrealized gain on marketable securities Foreign currency translation, net Total Unrealized gain on marketable securities Foreign currency translation, net Total Beginning Balance $ (10,000 ) $ 45,000 $ 35,000 $ 7,000 $ 11,000 $ 18,000 Cumulative effect adjustment for adoption of ASU No. 2016-01, net of tax of $5,000 10,000 – 10,000 – – – Adjusted opening balance $ – 45,000 45,000 7,000 11,000 18,000 Change in unrealized gains on foreign currency translation, net – 104,000 104,000 – 34,000 34,000 Change in unrealized gains (losses) on marketable securities 127,000 – 127,000 (17,000 ) – (17,000 ) Net current-period other comprehensive income 127,000 104,000 231,000 (17,000 ) 34,000 17,000 Ending balance $ 127,000 $ 149,000 $ 276,000 $ (10,000 ) $ 45,000 $ 35,000

Note 23 - Unaudited Quarterly R

Note 23 - Unaudited Quarterly Results	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE 23 As disclosed in Note 1 Correction of Previously Issued Consolidated Financial Statements September 30, 2018, 2018 no three March 31, 2018 June 30, 2018. September 30, 2019, not not Three Months Ended December 31, 2017 Six Months Ended March 31, 2018 Nine Months Ended June 30, 2018 2018 As reported As revised As reported As revised As reported As revised Total revenues and other income $ 5,271,000 $ 5,271,000 $ 11,059,000 $ 11,059,000 $ 18,389,000 $ 18,389,000 Income from continuing operations before income tax $ 1,411,000 $ 1,411,000 $ 2,971,000 $ 2,971,000 $ 5,983,000 $ 5,983,000 Income tax expense 4,000,000 3,300,000 4,540,000 3,897,000 5,595,000 4,952,000 Income from continuing operations $ (2,589,000 ) $ (1,889,000 ) $ (1,569,000 ) $ (926,000 ) $ 388,000 $ 1,031,000 Net income $ (2,669,000 ) $ (1,969,000 ) $ (1,649,000 ) $ (1,006,000 ) $ 308,000 $ 951,000 Net income (loss) per share from continuing operations: Basic $ (0.39 ) $ (0.29 ) $ (0.24 ) $ (0.14 ) $ 0.06 $ 0.15 Diluted $ (0.39 ) $ (0.29 ) $ (0.24 ) $ (0.14 ) $ 0.06 $ 0.15 Total assets $ 115,730,000 $ 114,290,000 $ 80,206,000 $ 78,709,000 $ 82,037,000 $ 80,540,000 Total stockholders’ equity $ 112,239,000 $ 110,799,000 $ 78,260,000 $ 76,763,000 $ 80,285,000 $ 78,788,000

Note 24 - Subsequent Events

Note 24 - Subsequent Events	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 24 On October 30, 2019, $0.01 $10.75 60% October 29, 2019, 60% 30 October 30, 2019. The Company’s Board of Directors has established a special committee of independent directors with its own independent advisors to review the Proposal.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation: The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, and are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and industry practices. All intercompany accounts have been eliminated in consolidation.
Liquidity Disclosure [Policy Text Block]	Liquidity: At September 30, 2019, $4.3 $64.3 no $89.2 September 30, 2019. We believe that our available cash resources and expected cash inflows from operations will be sufficient to fund operations for the next twelve
Use of Estimates, Policy [Policy Text Block]	Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. With respect to income recognition the Company takes into consideration the relative credit quality of the underlying receivables constituting the portfolio acquired, the strategy involved to maximize the collections thereof, the time required to implement the collection strategy as well as other factors to estimate the anticipated cash flows. Actual results could differ from those estimates including management’s estimates of future cash flows and the resultant allocation of collections between principal and interest resulting there from. Downward revisions to estimated cash flows will result in impairments.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk – Cash and Cash Equivalents: The Company considers all highly liquid investments with a maturity of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with two $0.9 September 30, 2019. three $2.1 not not
Equity Securities with Readily Determinable Fair Value [Policy Text Block]	Investments in Equity Securities: The Company adopted Accounting Standard Update (“ASU”) No. 2016 01 October 1, 2018,
Debt Securities, Available-for-sale [Policy Text Block]	Available-for-Sale Debt Securities: Non-equity debt investments that the Company intends to hold for an indefinite period of time, but not Declines in the fair value of individual available-for-sale debt securities below their respective costs that are other than temporary will result in write-downs of the individual securities to their fair value. Factors affecting the determination of whether another-than-temporary impairment has occurred include: a downgrading of the security by a rating agency, a significant deterioration in the financial condition of the issuer, or that management would not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination, and is accounted for under Accounting Standards Codification (“ASC”) ASC 350. fourth not not two 1 not no 2 2 $1.4 September 30, 2019 2018
Income Recognition Impairments and Accretable Yield Adjustments [Policy Text Block]	Income Recognition – Consumer Receivables The Company accounts for certain of its investments in consumer receivables using the guidance of Financial Accounting Standards Board (“FASB”) 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 Income Recognition - Social Security Disability Advocacy Effective October 1, 2018, 606 606” December 15, 2017. 606 five 606. The Company applied ASC 606 October 1, 2018). not 606 10 65 1 2 606 10 65 1 4 not October 1, 2018) not not The Company recognizes disability fee income for GAR Disability Advocates and Five Star when disability claimant’s cases close, when cash is received or when the Company receives a notice of award from the Social Security Administration (“SSA”) or the Department of Veterans Affairs that stipulates the amount of fee approved by the SSA to be paid to the Company. The Company establishes a reserve for the differentials in amounts awarded by the SSA compared to the actual amounts received by the Company. Fees paid to the Company are withheld by the SSA against the claimant's disability claim award, and are remitted directly to the Company from the SSA. Impairments - Consumer Receivables The Company accounts for its impairments in accordance with ASC 310, 310 310 If collection projections indicate the carrying value will not third
Equity Method Investments [Policy Text Block]	Equity method investments: Investee companies that are not not 20% 50% not When the Company's carrying value in an equity method investee company is reduced to zero, no not not no September 30, 2019 2018.
Personal Injury Claim Advances [Policy Text Block]	Personal Injury Claim Advances and Impairments: The Company accounts for its investments in personal injury claims at an agreed upon fee, in anticipation of a future settlement. Purchased personal injury claim advances consists of the right to receive from a 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 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 fee, and, if applicable, adjusted for any changes due to a settled amount and fees charged to the claimant. Management assesses the quality of the personal injury claims portfolio through an analysis of the underlying personal injury fundings on a case by case basis. Cases are reviewed through periodic updates with attorneys handling the cases, as well as with third not
Commissions, Policy [Policy Text Block]	Commissions and fees: Commissions and fees are the contractual commissions earned by third third
Property, Plant and Equipment, Policy [Policy Text Block]	Furniture and equipment: Furniture, equipment and software are stated at cost, less accumulated depreciation and amortization. Depreciation is provided using the straight-line method over the estimated useful lives of the assets ( 3 7
Income Tax, Policy [Policy Text Block]	Income taxes: Deferred federal and state taxes arise from (i) recognition of finance income collected for tax purposes, but not
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments: FASB ASC 825, 825” not The Company records its available-for-sale debt securities and investments in equity securities at estimated fair value on a recurring basis. The accompanying consolidated financial statements include estimated fair value information regarding its available-for-sale debt securities and investments in equity securities as of September 30, 2019, 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: U.S. 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.
Earnings Per Share, Policy [Policy Text Block]	Net income (loss) per share: Basic per share data is determined by dividing net income (loss) by the weighted average shares outstanding during the period. Diluted per share data is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. The assumed proceeds from the exercise of dilutive options are calculated using the treasury stock method based on the average market price for the period.
Share-based Payment Arrangement [Policy Text Block]	Stock-based compensation: The Company accounts for stock-based employee compensation under ASC 718, 718” 718
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation: Most of the Company's operations use their local currency as their functional currency. Financial statements of subsidiaries are translated into U.S. dollars using the exchange rate at each balance sheet date for assets and liabilities and a weighted average exchange rate for each period for revenues, expenses, gains and losses. Translation adjustments for subsidiaries whose local currency is their functional currency are recorded as a component of accumulated other comprehensive income (loss) within equity. Transaction gains and losses resulting from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency are recognized as incurred in the accompanying consolidated statements of operations.
Reclassification, Policy [Policy Text Block]	Reclassification: Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no
New Accounting Pronouncements, Policy [Policy Text Block]	Impact of Recently Issued Accounting Standards: Adopted During t he Year Ended September 30, 2019 On October 1, 2018, 606, not $173,000, $80,000. The most significant impact of ASC 606 one The primary impact of adopting the new standard results in acceleration of revenues for the aforementioned contractual arrangements, which relate to the social security disability advocacy segment. Disability fee income represents approximately 23.0% 21.3% September 30, 2019 2018, The following line items in our consolidated statement of operations and comprehensive income for the current year and consolidated balance sheet as of September 30, 2019 606 605 Consolidated Statement of Operations and Comprehensive Income (Loss) for the year ended September 30, 2019: As Reported (in accordance with ASC 606) Balances Without Adoption of ASC 606 Impact of Adoption Higher/(Lower) Disability fee income $ 4,861,000 $ 4,848,000 $ 13,000 Income from continuing operations before income tax $ 9,754,000 $ 9,741,000 $ 13,000 As of September 30, 2019 Consolidated Balance Sheet As Reported (in accordance with ASC 606) Balances Without Adoption of ASC 606 Impact of Adoption Higher/(Lower) Asset Accounts receivable $ 266,000 $ – $ 266,000 Stockholders' equity Retained earnings $ 88,172,000 $ 87,919,000 $ 253,000 (1) ( 1 not $80,000 On October 1, 2018, No. 2016 01, no $10,000 $10,000, $5,000. In August 2016 No. 2016 15, 230 eight December 15, 2017. not In January 2017, No. 2017 01, 805 not first 2019. not In March 2017, No. 2017 09, 718 December 15, 2017, not Recent Accounting Pronouncements Not In February 2016, 2016 02, 842 12 12 not not January 2018, 2018 01, 842 842. 2018 01 2018 01. July 2018, No. 2018 11, 842 No. 2016 02 December 15, 2018 $636,000 $636,000. not In June 2016, 2016 13, 326 December 15, 2022. In January 2017, 2017 04 350 2 December 15, 2019, 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 1 - Correction of Previo_2

Note 1 - Correction of Previously Issued Consolidated Financial Statements (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	As of September 30, 2018 Consolidated Balance Sheet As Previously Reported Adjustment As Revised Assets: Deferred income taxes $ 10,940,000 $ (1,607,000 ) $ 9,333,000 Total assets $ 86,315,000 $ (1,607,000 ) $ 84,708,000 Stockholders' equity: Retained earnings $ 82,441,000 $ (1,607,000 ) $ 80,834,000 Total stockholders’ equity $ 84,034,000 $ (1,607,000 ) $ 82,427,000 Year Ended September 30, 2018 Consolidated Income Statement As Previously Reported Adjustment As Revised Income tax expense $ 5,502,000 $ (533,000 ) $ 4,969,000 Income from continuing operations $ 4,137,000 $ 533,000 $ 4,670,000 Net income $ 4,057,000 $ 533,000 $ 4,590,000 Net income (loss) per basic shares: Continuing operations $ 0.62 $ 0.08 $ 0.70 Discontinued operations (0.01 ) - (0.01 ) $ 0.61 $ 0.08 $ 0.69 Net income (loss) per diluted shares: Continuing operations $ 0.62 $ 0.08 $ 0.70 Discontinued operations (0.01 ) - (0.01 ) $ 0.61 $ 0.08 $ 0.69 Year Ended September 30, 2018 Consolidated Statement of Cash Flows As Previously Reported Adjustment As Revised Net income from continuing operations $ 4,137,000 $ 533,000 $ 4,670,000 Net income $ 4,057,000 $ 533,000 $ 4,590,000 Deferred income taxes $ 1,765,000 $ (533,000 ) $ 1,232,000 Net cash provided by operating activites $ 4,007,000 $ - $ 4,007,000

Note 2 - The Company and Its _2

Note 2 - The Company and Its Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Consolidated Statement of Operations and Comprehensive Income (Loss) for the year ended September 30, 2019: As Reported (in accordance with ASC 606) Balances Without Adoption of ASC 606 Impact of Adoption Higher/(Lower) Disability fee income $ 4,861,000 $ 4,848,000 $ 13,000 Income from continuing operations before income tax $ 9,754,000 $ 9,741,000 $ 13,000 As of September 30, 2019 Consolidated Balance Sheet As Reported (in accordance with ASC 606) Balances Without Adoption of ASC 606 Impact of Adoption Higher/(Lower) Asset Accounts receivable $ 266,000 $ – $ 266,000 Stockholders' equity Retained earnings $ 88,172,000 $ 87,919,000 $ 253,000 (1)

Note 3 - Investments in Debt _2

Note 3 - Investments in Debt and Equity Securities (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Gain (Loss) on Securities [Table Text Block]	2019 201 8 Net gains and losses recognized during the year on equity securities $ 57,000 $ — Less: Net gains and losses recognized during the year on equity securities sold during the year — — Unrealized gains and losses recognized during the year on equity securities still held at the reporting date $ 57,000 $ —
Available-for-sale Securities [Table Text Block]	September 30, 2019 Amortized Unrealized Unrealized Fair Value Available for sale debt securities $ 55,946,000 $ 178,000 $ 1,000 $ 56,123,000 September 30, 2018 (1) Amortized Unrealized Unrealized Fair Value Available for sale debt securities $ 30,479,000 $ — $ — $ 30,479,000

Note 4 - Consumer Receivables_2

Note 4 - Consumer Receivables Acquired for Liquidation (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Consumer Receivables after Liquidation [Table Text Block]	For the Year Ended September 30, 201 9 201 8 Balance, beginning of period $ 3,749,000 $ 6,841,000 Net cash collections from collection of consumer receivables acquired for liquidation (15,746,000 ) (18,551,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation — (3,000 ) Impairment (225,000 ) (310,000 ) Effect of foreign currency translation (160,000 ) (91,000 ) Finance income recognized 14,050,000 15,863,000 Balance, end of period $ 1,668,000 $ 3,749,000 Finance income as a percentage of collections 89.2 % 85.5 %
Schedule of Collections on Gross Basis [Table Text Block]	201 9 201 8 Gross collections (1) $ 31,222,000 $ 35,512,000 Less: commissions and fees (2) 15,476,000 16,958,000 Net collections $ 15,746,000 $ 18,554,000

Note 5 - Equity Method Invest_2

Note 5 - Equity Method Investments (Tables)	12 Months Ended
	Sep. 30, 2019
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]	Statement of Operations Information For the Period October 1, 2017 to January 12, 2018 Personal injury claims income $ 671,000 Operating expenses (386,000 ) Income from operations $ 1,057,000 Earnings from equity method investment $ 845,000

Note 6 - Personal Injury Clai_2

Note 6 - Personal Injury Claims Funding (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Personal Claims Funding [Table Text Block]	For the Year Ended September 30, 201 9 201 8 Balance, beginning of period $ 10,745,000 $ 3,704,000 Acquisition of personal injury funding portfolio (1) — 14,571,000 Personal claim advances 234,000 60,000 Provision for losses (386,000 ) (516,000 ) (Write offs) recoveries 616,000 17,000 Personal injury claims income 2,202,000 1,084,000 Personal injury claims receipts (8,221,000 ) (8,175,000 ) Balance, end of period $ 5,190,000 $ 10,745,000

Note 7 - Furniture and Equipm_2

Note 7 - Furniture and Equipment (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	201 9 201 8 Furniture $ 278,000 $ 273,000 Equipment 360,000 252,000 Software 1,396,000 1,396,000 2,034,000 1,921,000 Less accumulated depreciation and amortization 1,914,000 1,821,000 $ 120,000 $ 100,000

Note 8 - Discontinued Operati_2

Note 8 - Discontinued Operations (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	2019 2018 Revenues: Unrealized gain on structured settlements $ — $ 244,000 Interest income on structured settlements — 2,005,000 Total revenues — 2,249,000 Other income — 11,000 — 2,260,000 Expenses: General and administrative expenses — 1,560,000 Interest expense — 824,000 — 2,384,000 Loss from discontinued operations before income tax — (124,000 ) Income tax (benefit) from discontinued operations — (44,000 ) Net loss from discontinued operations, net of income tax $ — $ (80,000 )

Note 12 - Interest Dividend a_2

Note 12 - Interest Dividend and Other Income (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	201 9 201 8 Interest and dividend income $ 1,593,000 $ 475,000 Realized gain 25,000 – Unrealized gain 57,000 – Other 60,000 4,000 $ 1,735,000 $ 479,000

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2019 2018 Current: Federal $ 2,753,000 $ 3,709,000 State 226,000 - 2,979,000 3,709,000 Deferred (1): Federal (1,177,000 ) 947,000 State 777,000 269,000 (400,000 ) 1,216,000 Sub-total 2,579,000 4,925,000 Income tax benefit on discontinued operations –– (44,000 ) Provision for income taxes $ 2,579,000 $ 4,969,000
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2019 2018 Statutory federal income tax rate 21.0 % 24.5 % State income tax, net of federal benefit 9.8 2.3 Permanent difference in municipal interest (1.5 ) 0.6 Change in valuation allowance — (12.1 ) Impact of the Tax Act (1) — 38.8 Other (2.8 ) (2.3 ) Effective income tax rate 26.5 % 51.8 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 30, 2019 September 30, 2018 Impairments/bad debt reserves $ 462,000 $ 328,000 Revenue recognition pertaining to the cost over estimated collections method 7,360,000 6,312,000 State tax net operating loss carry forward 6,364,000 7,421,000 Stock based compensation (1) 754,000 760,000 Capital loss carry forward 1,677,000 1,724,000 Foreign currency 602,000 404,000 Depreciation, amortization and other 117,000 215,000 Deferred income taxes 17,336,000 17,164,000 Deferred tax valuation allowance (7,705,000 ) (7,831,000 ) Deferred income taxes $ 9,631,000 $ 9,333,000

Note 14 - Net Income Per Share

Note 14 - Net Income Per Share (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	201 9 201 8 Income from continuing operations $ 7,175,000 $ 4,670,000 (Loss) from discontinued operations — (80,000 ) Net income $ 7,175,000 $ 4,590,000 Basic earnings per common share from continuing operations $ 1.08 $ 0.70 Basic (loss) per common share from discontinued operations –– (0.01 ) Basic earnings per share $ 1.08 $ 0.69 Diluted earnings per common share from continuing operations $ 1.08 $ 0.70 Diluted (loss) per common share from discontinuing operations –– (0.01 ) Diluted earnings per share $ 1.08 $ 0.69 Weighted average number of common shares outstanding: Basic 6,652,621 6,662,600 Dilutive effect of stock options 334 2,241 Diluted 6,652,955 6,664,841

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Ending September 30, 2020 $ 325,000 2021 109,000 2022 120,000 2023 76,000 $ 630,000

Note 16 - Stock Option Plans (T

Note 16 - Stock Option Plans (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Year Ended September 30, 2019 2018 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Outstanding options at the beginning of year 728,867 $ 8.17 880,567 $ 8.05 Options granted - - - - Options forfeited/cancelled (6,300 ) 7.24 (90,100 ) 8.11 Options exercised - - (61,600 ) 6.48 Outstanding options at the end of year 722,567 $ 8.18 728,867 $ 8.17 Exercisable options at the end of year 722,567 $ 8.18 710,694 $ 8.18
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Range of Exercise Price Number of Shares Outstanding Weighted Average Remaining Contractual Life (In Years) Weighted Average Exercise Price Number of Shares Exercisable Weighted Average Exercise Price $5.7501 - $8.6250 613,067 2.7 7.97 613,067 7.97 $8.6251 - $11.5000 109,500 3.3 9.37 109,500 9.37 722,567 $ 8.18 722,567 $ 8.18

Note 19 - Fair Value of Finan_2

Note 19 - Fair Value of Financial Measurements and Disclosures (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	September 30, 201 9 September 30, 201 8 Carrying Amount Fair Value Carrying Amount Fair Value Financial assets Cash equivalents (Level 1) $ 64,000 $ 64,000 $ 1,786,000 $ 1,786,000 Investments in equity securities (Level 1) 8,136,000 8,136,000 7,575,000 7,575,000 (1) Available-for-sale debt securities (Level 2) 56,123,000 56,123,000 30,479,000 30,479,000 (1) Consumer receivables acquired for liquidation (Level 3) 1,668,000 25,783,000 3,749,000 27,574,000

Note 21 - Segment Reporting (Ta

Note 21 - Segment Reporting (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(Dollars in millions) Consumer Receivables Social S ecurity D isability A dvocacy Personal Injury Claims (2) Corporate (3) Total Fiscal Year Ended September 30, 201 9 : Revenues $ 14.0 $ 4.9 $ 2.2 $ – $ 21.1 Other income (4) 0.8 – – 1.5 2.3 Segment profit (loss) 12.4 1.5 2.2 (6.3 ) 9.8 Segment Assets (1) 8.9 0.7 5.6 75.5 90.7 201 8 : Revenues 15.9 4.6 1.1 - 21.6 Other income (4) 4.0 - - 0.5 4.5 Segment profit (loss) 17.8 1.1 1.1 (10.4 ) 9.6 Segment Assets (1) 12.4 1.0 11.9 59.4 84.7

Note 22 - Accumulated Other C_2

Note 22 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Year Ended September 30, 2019 2018 Unrealized gain on marketable securities Foreign currency translation, net Total Unrealized gain on marketable securities Foreign currency translation, net Total Beginning Balance $ (10,000 ) $ 45,000 $ 35,000 $ 7,000 $ 11,000 $ 18,000 Cumulative effect adjustment for adoption of ASU No. 2016-01, net of tax of $5,000 10,000 – 10,000 – – – Adjusted opening balance $ – 45,000 45,000 7,000 11,000 18,000 Change in unrealized gains on foreign currency translation, net – 104,000 104,000 – 34,000 34,000 Change in unrealized gains (losses) on marketable securities 127,000 – 127,000 (17,000 ) – (17,000 ) Net current-period other comprehensive income 127,000 104,000 231,000 (17,000 ) 34,000 17,000 Ending balance $ 127,000 $ 149,000 $ 276,000 $ (10,000 ) $ 45,000 $ 35,000

Note 23 - Unaudited Quarterly_2

Note 23 - Unaudited Quarterly Results (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Quarterly Financial Information [Table Text Block]	Three Months Ended December 31, 2017 Six Months Ended March 31, 2018 Nine Months Ended June 30, 2018 2018 As reported As revised As reported As revised As reported As revised Total revenues and other income $ 5,271,000 $ 5,271,000 $ 11,059,000 $ 11,059,000 $ 18,389,000 $ 18,389,000 Income from continuing operations before income tax $ 1,411,000 $ 1,411,000 $ 2,971,000 $ 2,971,000 $ 5,983,000 $ 5,983,000 Income tax expense 4,000,000 3,300,000 4,540,000 3,897,000 5,595,000 4,952,000 Income from continuing operations $ (2,589,000 ) $ (1,889,000 ) $ (1,569,000 ) $ (926,000 ) $ 388,000 $ 1,031,000 Net income $ (2,669,000 ) $ (1,969,000 ) $ (1,649,000 ) $ (1,006,000 ) $ 308,000 $ 951,000 Net income (loss) per share from continuing operations: Basic $ (0.39 ) $ (0.29 ) $ (0.24 ) $ (0.14 ) $ 0.06 $ 0.15 Diluted $ (0.39 ) $ (0.29 ) $ (0.24 ) $ (0.14 ) $ 0.06 $ 0.15 Total assets $ 115,730,000 $ 114,290,000 $ 80,206,000 $ 78,709,000 $ 82,037,000 $ 80,540,000 Total stockholders’ equity $ 112,239,000 $ 110,799,000 $ 78,260,000 $ 76,763,000 $ 80,285,000 $ 78,788,000

Note 1 - Correction of Previo_3

Note 1 - Correction of Previously Issued Consolidated Financial Statements (Details Textual) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Oct. 01, 2017
Deferred Tax Assets, Net, Total					$ 9,333,000
Deferred Tax Assets, Net of Valuation Allowance, Total				$ 9,631,000	9,333,000
Retained Earnings (Accumulated Deficit), Ending Balance				88,172,000	80,834,000
Income Tax Expense (Benefit), Total	$ 3,300,000	$ 3,897,000	$ 4,952,000	2,579,000	4,969,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total	$ (1,969,000)	$ (1,006,000)	$ 951,000	$ 7,175,000	4,590,000
Restatement Adjustment [Member]
Income Tax Expense (Benefit), Total					(533,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total					533,000
Restatement Adjustment [Member] | Immaterial Error [Member]
Deferred Tax Assets, Net, Total					(1,607,000)	$ (2,100,000)
Retained Earnings (Accumulated Deficit), Ending Balance					(1,607,000)	$ (2,100,000)
Restatement Adjustment [Member] | Adjustment for Effect of Tax Act [Member]
Deferred Tax Assets, Net of Valuation Allowance, Total					533,000
Income Tax Expense (Benefit), Total					(533,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total					$ 533,000

Note 1 - Correction of Previo_4

Note 1 - Correction of Previously Issued Consolidated Financial Statements - Effects of Revision (Details) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Oct. 01, 2017
Deferred income taxes					$ 9,333,000
Total assets	$ 114,290,000	$ 78,709,000	$ 80,540,000	$ 90,685,000	84,708,000
Retained earnings				88,172,000	80,834,000
Total stockholders’ equity					82,427,000
Provision for income taxes	3,300,000	3,897,000	4,952,000	2,579,000	4,969,000
Income from continuing operations	(1,889,000)	(926,000)	1,031,000	7,175,000	4,670,000
Net income	$ (1,969,000)	$ (1,006,000)	$ 951,000	$ 7,175,000	$ 4,590,000
Continuing operations (in dollars per share)				$ 1.08	$ 0.70
Discontinued operations (in dollars per share)					(0.01)
(in dollars per share)	$ (0.29)	$ (0.14)	$ 0.15	1.08	0.69
Continuing operations (in dollars per share)				1.08	0.70
Discontinued operations (in dollars per share)					(0.01)
Diluted (in dollars per share)	$ (0.29)	$ (0.14)	$ 0.15	$ 1.08	$ 0.69
Deferred income taxes				$ (348,000)	$ 1,232,000
Net cash provided by operating activites				$ 11,319,000	4,007,000
Previously Reported [Member]
Deferred income taxes					10,940,000
Total assets	$ 115,730,000	$ 80,206,000	$ 82,037,000		86,315,000
Retained earnings					82,441,000
Total stockholders’ equity					84,034,000
Provision for income taxes	4,000,000	4,540,000	5,595,000		5,502,000
Income from continuing operations	(2,589,000)	(1,569,000)	388,000		4,137,000
Net income	$ (2,669,000)	$ (1,649,000)	$ 308,000		$ 4,057,000
Continuing operations (in dollars per share)					$ 0.62
Discontinued operations (in dollars per share)					(0.01)
(in dollars per share)	$ (0.39)	$ (0.24)	$ 0.06		0.61
Continuing operations (in dollars per share)					0.62
Discontinued operations (in dollars per share)					(0.01)
Diluted (in dollars per share)	$ (0.39)	$ (0.24)	$ 0.06		$ 0.61
Deferred income taxes					$ 1,765,000
Net cash provided by operating activites					4,007,000
Restatement Adjustment [Member]
Provision for income taxes					(533,000)
Income from continuing operations					533,000
Net income					$ 533,000
Continuing operations (in dollars per share)					$ 0.08
Discontinued operations (in dollars per share)
(in dollars per share)					0.08
Continuing operations (in dollars per share)					0.08
Discontinued operations (in dollars per share)
Diluted (in dollars per share)					$ 0.08
Deferred income taxes					$ (533,000)
Net cash provided by operating activites
Restatement Adjustment [Member] | Immaterial Error [Member]
Deferred income taxes					(1,607,000)	$ (2,100,000)
Total assets					(1,607,000)
Retained earnings					(1,607,000)	$ (2,100,000)
Total stockholders’ equity					$ (1,607,000)

Note 2 - The Company and Its _3

Note 2 - The Company and Its Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Oct. 01, 2019	Oct. 01, 2018	Jan. 12, 2018	Sep. 30, 2017	Dec. 28, 2011
Number of Reportable Segments	3
Cash and Cash Equivalents, at Carrying Value, Ending Balance	$ 4,308,000	$ 6,284,000
Available-for-sale Securities, Total	64,300,000
Debt, Current, Total	0
Working Capital	89,200,000
Cash, Uninsured Amount	900,000
Cash, Uninsured Amount, Foreign	2,100,000
Goodwill, Ending Balance	1,410,000	1,410,000
Equity Method Investment, Other than Temporary Impairment	$ 0	0
AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		$ 10,000
Cumulative Effect of New Accounting Principle in Period of Adoption, Tax						$ 5,000
Disability Fee Income [Member]
Percentage of Revenue	23.00%	21.30%
Accounting Standards Update 2014-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		$ 173,000		$ 173,000
Cumulative Effect of New Accounting Principle in Period of Adoption, Tax		80,000		80,000
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		173,000
Accounting Standards Update 2016-01 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption, Tax		50,000		5,000
Accounting Standards Update 2016-01 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		(10,000)		(10,000)
Accounting Standards Update 2016-01 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption		10,000		$ 10,000
Accounting Standards Update 2016-02 [Member] | Subsequent Event [Member]
Operating Lease, Liability, Total			$ 636,000
Operating Lease, Right-of-Use Asset			$ 636,000
Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Pegasus Legal Funding LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired					20.00%
VATIV [Member]
Goodwill, Ending Balance	$ 1,400,000	$ 1,400,000
Pegasus Legal Funding LLC [Member]
Equity Method Investment, Ownership Percentage					80.00%		80.00%

Note 2 - The Company and Its _4

Note 2 - The Company and Its Significant Accounting Policies - Adoption Effect of Topic 606 on Consolidated Financial Statements (Details) - USD ($)		3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
		Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues					$ 21,113,000	$ 21,545,000
Income from continuing operations before income tax		$ 1,411,000	$ 2,971,000	$ 5,983,000	9,754,000	9,639,000
Accounts receivable, net					266,000
Retained earnings					88,172,000	80,834,000
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Income from continuing operations before income tax					9,741,000
Accounts receivable, net
Retained earnings					87,919,000
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Income from continuing operations before income tax					13,000
Accounts receivable, net					266,000
Retained earnings	[1]				253,000
Disability Fee Income [Member]
Revenues					4,861,000	$ 4,598,000
Disability Fee Income [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenues					4,848,000
Disability Fee Income [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Revenues					$ 13,000
[1]	Does not include the tax impact of $80,000

Note 3 - Investments in Debt _3

Note 3 - Investments in Debt and Equity Securities (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Equity Securities, FV-NI	$ 8,136,000
Debt Securities, Available-for-sale, Total	56,123,000	30,479,000	[1]
Mutual Funds [Member]
Equity Securities, FV-NI		7,600,000
US Treasury Securities [Member]
Debt Securities, Available-for-sale, Total	56,100,000
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax, Total	127,000
Other Comprehensive Income (Loss), Securities, Available-for-sale, Tax, Total	$ 50,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		$ 30,500,000
[1]	At September 30, 2018, the Company reported investments in equity securities and available for sale debt securities as a single line item on the Company's condensed consolidated balance sheet. With the Company's adoption of ASU No. 2016-01 on October 1, 2018, the Company has included the current breakout above for comparability purposes only.

Note 3 - Investments in Debt _4

Note 3 - Investments in Debt and Equity Securities - Net Gains and Losses Recognized in Equity Securities (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Net gains and losses recognized during the year on equity securities	$ 57,000
Less: Net gains and losses recognized during the year on equity securities sold during the year
Unrealized gains and losses recognized during the year on equity securities still held at the reporting date	$ 57,000

Note 3 - Investments in Debt _5

Note 3 - Investments in Debt and Equity Securities - Investments Classified as Available-for-sale (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	[1]
Amortized Cost	$ 55,946,000	$ 30,479,000
Unrealized Gains	178,000
Unrealized Losses	1,000
Debt Securities, Available-for-sale, Total	$ 56,123,000	$ 30,479,000
[1]	At September 30, 2018, the Company reported investments in equity securities and available for sale debt securities as a single line item on the Company's condensed consolidated balance sheet. With the Company's adoption of ASU No. 2016-01 on October 1, 2018, the Company has included the current breakout above for comparability purposes only.

Note 4 - Consumer Receivables_3

Note 4 - Consumer Receivables Acquired for Liquidation (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2007	Sep. 30, 2019	Sep. 30, 2018
Other Asset Impairment Charges		$ 225,000	$ 310,000
Face Value of Charged-off Consumer Receivables		0	0
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 1,668,000	$ 3,749,000
Foreign Consumer Receivables, Percentage of Total Consumer Receivable		83.80%	88.70%
Number of Customer Receivable Portfolios			3
Percentage of Assets Related to Internationl Operation		1.50%	5.90%
Percentage of Revenue Related to International Operation		4.80%	3.60%
Fee Charged on Portfolio Purchase	3.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 1 [Member]
Concentration Risk, Percentage		23.90%	20.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 2 [Member]
Concentration Risk, Percentage		16.20%	11.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 3 [Member]
Concentration Risk, Percentage		14.10%	11.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Receivable Portfolio 4 [Member]
Concentration Risk, Percentage		11.00%
Customer Concentration Risk [Member] | Assets, Total [Member] | Consumer Portfolio 1 [Member]
Concentration Risk, Percentage		11.00%
Customer Concentration Risk [Member] | Assets, Total [Member] | Consumer Portfolio 2 [Member]
Concentration Risk, Percentage		14.00%
Customer Concentration Risk [Member] | Assets, Total [Member] | Consumer Portfolio 3 [Member]
Concentration Risk, Percentage		16.00%
Customer Concentration Risk [Member] | Assets, Total [Member] | Consumer Portfolio 4 [Member]
Concentration Risk, Percentage		24.00%
Supplier Concentration Risk [Member] | Consumer Receivable Portfolio [Member] | Five Collection Organizations [Member]
Concentration Risk, Percentage		28.00%	31.00%
Supplier Concentration Risk [Member] | Consumer Receivable Portfolio at All Third Party Collection Agencies and Attorneys [Member] | Five Collection Organizations [Member]
Concentration Risk, Percentage		86.00%	87.00%
PERU
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 1,100,000	$ 2,000,000
COLOMBIA
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		300,000	1,300,000
Non-US [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		1,400,000	3,300,000
One Domestic Portfolio [Member]
Other Asset Impairment Charges		100,000	100,000
Two International Portfolios [Member]
Other Asset Impairment Charges		$ 100,000	$ 200,000

Note 4 - Consumer Receivables_4

Note 4 - Consumer Receivables Acquired for Liquidation - Changes in Balance Sheet Account of Consumer Receivables Acquired for Liquidation (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Balance	$ 3,749,000	$ 6,841,000
Net cash collections from collection of consumer receivables acquired for liquidation	(15,746,000)	(18,551,000)
Net cash collections represented by account sales of consumer receivables acquired for liquidation		(3,000)
Impairment	(225,000)	(310,000)
Effect of foreign currency translation	(160,000)	(91,000)
Finance income recognized	14,050,000	15,863,000
Balance	$ 1,668,000	$ 3,749,000
Finance income as a percentage of collections	89.20%	85.50%

Note 4 - Consumer Receivables_5

Note 4 - Consumer Receivables Acquired for Liquidation - Collections Received Less Commissions and Direct Costs (Details) - USD ($)		12 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Gross collections (1)	[1]	$ 31,222,000	$ 35,512,000
Less: commissions and fees (2)	[2]	15,476,000	16,958,000
Net collections		$ 15,746,000	$ 18,554,000
[1]	Gross collections include collections from third-party collection agencies and attorneys, collections from in-house efforts and collections represented by account sales.
[2]	Commissions are earned by third party collection agencies and attorneys, and include direct costs associated with the collection effort, generally court costs. In December 2007 an arrangement was consummated with one servicer who also received a 3% fee on gross collections received by the Company in connection with the related portfolio purchase. The fee is charged for asset location, skip tracing and ultimately suing debtors in connection with this portfolio purchase.

Note 5 - Equity Method Invest_3

Note 5 - Equity Method Investments (Details Textual) - USD ($)	Jan. 12, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 28, 2011
Gain (Loss) on Acquisition of Minority Interest			$ (1,420,000)
Equity Method Investments		280,000	236,000
Income (Loss) from Equity Method Investments, Total		$ (87,000)	750,000
Pegasus Legal Funding LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Serlefin BPO&O Peru S.A.C. [Member]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		49.00%
Three Individuals [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		51.00%
Pegasus Legal Funding LLC [Member]
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	$ 1,800,000
Gain (Loss) on Acquisition of Minority Interest	$ 1,400,000
Pegasus Legal Funding LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	20.00%
Pegasus 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%
Serlefin BPO&O Peru S.A.C. [Member]
Equity Method Investment, Ownership Percentage		80.00%
Equity Method Investment, Ownership Percentage, Controlled Party		20.00%
Noninterest Expense Related to Performance Fees		$ 1,332,000	946,000
Increased in Equity Method Investment Resulted from Decreased in Loan Receivable from Investee		70,000
Equity Method Investments		280,000	$ 280,000
Income (Loss) from Equity Method Investments, Total		$ 252,000

Note 5 - Equity Method Invest_4

Note 5 - Equity Method Investments - 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 5 - Equity Method Invest_5

Note 5 - Equity Method Investments - Equity Method Investments Financial Statements (Details) - Pegasus Legal Funding LLC [Member]	3 Months Ended
	Jan. 12, 2018USD ($)
Personal injury claims income	$ 671,000
Operating expenses	(386,000)
Income from operations	1,057,000
Earnings from equity method investment	$ 845,000

Note 6 - Personal Injury Clai_3

Note 6 - Personal Injury Claims Funding (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Personal Injury Claims Income	$ 2,202,000	$ 1,084,000
Personal Injury Claims, Net Reserve	1,200,000	500,000
Simia Capital LLC [Member]
Personal Injury Claims Assets	1,300,000	2,400,000
Personal Injury Claims Income	200,000	400,000
Sylvave, LLC [Member]
Personal Injury Claims Assets	3,700,000	8,400,000
Personal Injury Claims Income	2,000,000	$ 700,000
Arthur Funding [Member]
Personal Injury Claims Assets	200,000
Personal Injury Claims Income	$ 0

Note 6 - Personal Injury Clai_4

Note 6 - Personal Injury Claims Funding - Personal Claims Funding (Details) - USD ($)		12 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Balance, beginning of period		$ 10,745,000	$ 3,704,000
Acquisition of personal injury funding portfolio (1)	[1]		14,571,000
Personal claim advances		234,000	60,000
Provision for losses		(386,000)	(516,000)
(Write offs) recoveries		616,000	17,000
Personal injury claims income		2,202,000	1,084,000
Personal injury claims receipts		(8,221,000)	(8,175,000)
Balance, end of period		$ 5,190,000	$ 10,745,000
[1]	Fully acquired through the acquisition of Pegasus.

Note 7 - Furniture and Equipm_3

Note 7 - Furniture and Equipment (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Depreciation, Total	$ 95,000	$ 62,000

Note 7 - Furniture and Equipm_4

Note 7 - Furniture and Equipment - Summary of Furniture and Equipment (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Furniture and equipment	$ 2,034,000	$ 1,921,000
Less accumulated depreciation and amortization	1,914,000	1,821,000
	120,000	100,000
Furniture and Fixtures [Member]
Furniture and equipment	278,000	273,000
Equipment [Member]
Furniture and equipment	360,000	252,000
Software Development [Member]
Furniture and equipment	$ 1,396,000	$ 1,396,000

Note 8 - Discontinued Operati_3

Note 8 - Discontinued Operations (Details Textual) - USD ($)	Dec. 13, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Discontinued Operation, Tax Effect of Discontinued Operation, Total			$ (44,000)
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%
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
Discontinued Operation, Tax Effect of Discontinued Operation, Total		$ 0	80,000
Structured Settlements, Unrealized Gain (Losses)			200,000
Structured Settlements, Gain on New Structured Settlements Financed			$ 200,000

Note 8 - Discontinued Operati_4

Note 8 - Discontinued Operations - Financial Statements (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income tax (benefit) from discontinued operations		$ (44,000)
Net loss from discontinued operations, net of income tax		(80,000)
CBC [Member]
Income tax (benefit) from discontinued operations	0	80,000
CBC [Member] | Discontinued Operations, Disposed of by Sale [Member]
Unrealized gain on structured settlements
Interest income on structured settlements
Total revenues
Other income
General and administrative expenses
Interest expense
Loss from discontinued operations before income tax
Income tax (benefit) from discontinued operations
Net loss from discontinued operations, net of income tax
CBC [Member] | Discontinued Operations, Held-for-sale [Member]
Unrealized gain on structured settlements		244,000
Interest income on structured settlements		2,005,000
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
Loss from discontinued operations before income tax		(124,000)
Income tax (benefit) from discontinued operations		(44,000)
Net loss from discontinued operations, net of income tax		$ (80,000)

Note 9 - Note Receivable (Detai

Note 9 - Note Receivable (Details Textual) - USD ($)	Apr. 15, 2019	Dec. 13, 2017	Sep. 30, 2019	Sep. 30, 2018
Proceeds from Collection of Notes Receivable			$ 4,313,000	$ 1,437,000
Financing Receivable, after Allowance for Credit Loss, Total				4,313,000
Buyer [Member] | Notes Receivable [Member]
Repayments of Note Receivable	$ 4,000,000
Proceeds from Collection of Notes Receivable	3,800,000
Proceeds from Interest Received	$ 200,000		200,000	300,000
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, after Allowance for Credit Loss, Total			$ 0	$ 4,300,000

Note 10 - Settlements (Details

Note 10 - Settlements (Details Textual) - USD ($)	Jul. 12, 2020	Jul. 12, 2019	May 15, 2019	May 07, 2019	Jul. 12, 2018	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Jan. 12, 2022
Receivable, Settlement							$ 1,558,000	$ 3,339,000
Lawsuit in Delaware State Court [Member]
Loss Contingency, Damages Awarded, Value					$ 4,400,000
Litigation Settlement, Amount Awarded from Other Party	$ 4,400,000	$ 2,400,000
Litigation Settlement, Imputed Interest Rate					8.50%
Receivable, Settlement							1,600,000	3,300,000
Gain (Loss) Related to Litigation Settlement, Total							2,000,000	600,000
Lawsuit in Delaware State Court [Member] | Prior Overcharges Billed to Company in Excess of Contractual Amounts [Member]
Receivable, Settlement							200,000	100,000
Gain (Loss) Related to Litigation Settlement, Total							300,000
Balance Point Divorce Funding, LLC and Stacey Napp [Member]
Litigation Settlement, Amount Awarded from Other Party									$ 1,400,000
Gain (Loss) Related to Litigation Settlement, Total							25,000
Pamela Hofer and Others [Member]
Litigation Settlement, Amount Awarded from Other Party				$ 47,500
Gain (Loss) Related to Litigation Settlement, Total						$ 47,500
Axiant, LLC [Member]
Gain (Loss) Related to Litigation Settlement, Total							$ 200,000	$ 600,000
Proceeds from Legal Settlements			$ 200,000

Note 11 - Non-recourse Debt (De

Note 11 - Non-recourse Debt (Details Textual) - USD ($)	Jun. 03, 2014	Aug. 07, 2013	Jun. 30, 2016	Mar. 31, 2007	Sep. 30, 2019	Sep. 30, 2018
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
Bank of Montreal [Member]
Non-Recourse Debt					$ 22,000	$ 117,000
Receivables Financing Agreement [Member]
Non-Recourse Debt				$ 227,000,000

Note 12 - Interest Dividend a_3

Note 12 - Interest Dividend and Other Income - Summary of Other Income (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Interest and dividend income	$ 1,593,000	$ 475,000
Realized gain	25,000
Unrealized gain	57,000
Other	60,000	4,000
	$ 1,735,000	$ 479,000

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2019	Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jul. 19, 2019	May 28, 2019	Oct. 01, 2017
Deferred Tax Assets, Net, Total							$ 9,333,000
Retained Earnings (Accumulated Deficit), Ending Balance						$ 88,172,000	80,834,000
Deferred Income Taxes and Tax Credits, Total						(348,000)	1,232,000
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total		$ (1,889,000)	$ (926,000)		$ 1,031,000	7,175,000	4,670,000
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability							3,700,000
Deferred Tax Assets, Net of Valuation Allowance, Total						9,631,000	9,333,000
Deferred Tax Assets, Capital Loss Carryforwards						1,677,000	1,724,000
Deferred Tax Assets, Valuation Allowance, Total						7,705,000	7,831,000
Income Tax Expense, Carry-back Claim								$ 4,700,000	$ 3,200,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total		$ (1,969,000)	$ (1,006,000)		$ 951,000	7,175,000	4,590,000
Other Nonoperating Income (Expense) [Member]
Income Tax Expense, Carry-back Claim, Interest	$ 200,000			$ 200,000
New Jersey Division of Taxation [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total						60,000,000
New York State Division of Taxation and Finance [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total						19,300,000
New York City [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total						3,500,000
PA Department of Revenue [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total						11,000,000
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member]
Deferred Tax Assets, Capital Loss Carryforwards						$ 6,000,000
Restatement Adjustment [Member]
Deferred Income Taxes and Tax Credits, Total							(533,000)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total							533,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total							533,000
Correct Presentation of Removing Tax Benefit Erroneously Attributed to ISOs from Deferred Tax Assets [Member]
Deferred Tax Assets, Net, Total							(2,140,000)			$ (2,140,000)
Retained Earnings (Accumulated Deficit), Ending Balance							(2,140,000)			$ (2,140,000)
Adjustment for Effect of Tax Act [Member] | Restatement Adjustment [Member]
Deferred Income Taxes and Tax Credits, Total							(533,000)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total							533,000
Deferred Tax Assets, Net of Valuation Allowance, Total							533,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total							$ 533,000

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($)		3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
		Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Federal					$ 2,753,000	$ 3,709,000
State					226,000
					2,979,000	3,709,000
Federal	[1]				(1,177,000)	947,000
State	[1]				777,000	269,000
	[1]				(400,000)	1,216,000
Sub-total					2,579,000	4,925,000
Income tax benefit on discontinued operations						(44,000)
Provision for income taxes		$ 3,300,000	$ 3,897,000	$ 4,952,000	$ 2,579,000	$ 4,969,000
[1]	The Company has revised its deferred tax assets for stock based compensation to reflect the removal of incentive stock options. The impact of the adjustment resulted in a reduction of $2,140,000 in deferred tax assets at October 1, 2017, and a reduction to the opening retained earnings balance of $2,140,000 for the fiscal year ended September 30, 2018. For the fiscal year ended September 30, 2018, deferred income tax expense decreased by $533,000, and income from continuing operations and net income increased by $533,000 (see Note 1).

Note 13 - Income Taxes - Differ

Note 13 - Income Taxes - Difference Between Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details)		12 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Statutory federal income tax rate		21.00%	24.50%
State income tax, net of federal benefit		9.80%	2.30%
Permanent difference in municipal interest		(1.50%)	0.60%
Change in valuation allowance			(12.10%)
Impact of the Tax Act (1)	[1]		38.80%
Other		(2.80%)	(2.30%)
Effective income tax rate		26.50%	51.80%
[1]	The revaluation of the Company's deferred tax assets and liabilities due to the lower corporate tax rate established by the Tax Act resulted in $3.7 million of tax expense during the year ended September 30, 2018.

Note 13 - Income Taxes - Schedu

Note 13 - Income Taxes - Schedule of Net Deferred Tax Assets (Details) - USD ($)		Sep. 30, 2019	Sep. 30, 2018
Impairments/bad debt reserves		$ 462,000	$ 328,000
Revenue recognition pertaining to the cost over estimated collections method		7,360,000	6,312,000
State tax net operating loss carry forward		6,364,000	7,421,000
Stock based compensation (1)	[1]	754,000	760,000
Capital loss carry forward		1,677,000	1,724,000
Foreign currency		602,000	404,000
Depreciation, amortization and other		117,000	215,000
Deferred income taxes		17,336,000	17,164,000
Deferred tax valuation allowance		(7,705,000)	(7,831,000)
Deferred income taxes		$ 9,631,000	$ 9,333,000
[1]	The Company has revised its deferred tax assets for stock based compensation to reflect the removal of incentive stock options. The impact of the adjustment resulted in a reduction of $2,140,000 in deferred tax assets at October 1, 2017, and a reduction to the opening retained earnings balance of $2,140,000 for the fiscal year ended September 30, 2018. For the fiscal year ended September 30, 2018, deferred income tax expense decreased by $533,000, and income from continuing operations and net income increased by $533,000 (see Note 1).

Note 14 - Net Income Per Shar_2

Note 14 - Net Income Per Share (Details Textual) - shares	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Incremental Common Shares Attributable to Share-based Payment Arrangements, Total	334	2,241
Share-based Payment Arrangement, Option [Member]
Incremental Common Shares Attributable to Share-based Payment Arrangements, Total	716,167

Note 14 - Net Income Per Shar_3

Note 14 - Net Income Per Share - Computation of Basic and Diluted Per Share Data (Details) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	$ (1,889,000)	$ (926,000)	$ 1,031,000	$ 7,175,000	$ 4,670,000
(Loss) from discontinued operations					(80,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total	$ (1,969,000)	$ (1,006,000)	$ 951,000	$ 7,175,000	$ 4,590,000
Basic earnings per common share from continuing operations (in dollars per share)				$ 1.08	$ 0.70
Basic (loss) per common share from discontinued operations (in dollars per share)					(0.01)
Basic earnings per share (in dollars per share)	$ (0.29)	$ (0.14)	$ 0.15	1.08	0.69
Diluted earnings per common share from continuing operations (in dollars per share)				1.08	0.70
Diluted (loss) per common share from discontinuing operations (in dollars per share)					(0.01)
Diluted earnings per share (in dollars per share)	$ (0.29)	$ (0.14)	$ 0.15	$ 1.08	$ 0.69
Basic (in shares)				6,652,621	6,662,600
Incremental Common Shares Attributable to Share-based Payment Arrangements, Total				334	2,241
Diluted (in shares)				6,652,955	6,664,841

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating Leases, Rent Expense, Total	$ 293,000	$ 324,000

Note 15 - Commitments and Con_4

Note 15 - Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Details)	Sep. 30, 2019USD ($)
2020	$ 325,000
2021	109,000
2022	120,000
2023	76,000
	$ 630,000

Note 16 - Stock Option Plans (D

Note 16 - Stock Option Plans (Details Textual)	12 Months Ended		90 Months Ended
	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)shares	Sep. 30, 2019USD ($)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	0	0
Share-based Payment Arrangement, Expense | $	$ 7,000	$ 106,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $	0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 704	$ 1,200	704
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	0	61,600
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $		$ 265,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Fair Value | $		664,000
Proceeds from Stock Options Exercised | $		399,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	2 years 292 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $	$ 125,000	$ 258,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	0	0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $	$ 0	$ 0	$ 0
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			114,668
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,328,243		1,328,243
Share-based Compensation Arrangement by Share-based Payment Award, Number of Eligible Employees	52		52
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 16 - Stock Option Plans -

Note 16 - Stock Option Plans - Summary of Stock Option Plans (Details)	12 Months Ended
	Sep. 30, 2019$ / sharesshares	Sep. 30, 2018$ / sharesshares
Outstanding options at the beginning of period, shares (in shares) | shares	728,867	880,567
Outstanding options at the beginning of year (in dollars per share) | $ / shares	$ 8.17	$ 8.05
Options granted, shares (in shares) | shares	0	0
Options granted (in dollars per share) | $ / shares
Options forfeited/cancelled, shares (in shares) | shares	(6,300)	(90,100)
Options forfeited/cancelled (in dollars per share) | $ / shares	$ 7.24	$ 8.11
Options exercised, shares (in shares) | shares	0	(61,600)
Options exercised (in dollars per share) | $ / shares		$ 6.48
Outstanding options at the end of period, shares (in shares) | shares	722,567	728,867
Outstanding options at the end of year (in dollars per share) | $ / shares	$ 8.18	$ 8.17
Options Exercisable, Number of Shares Exercisable (in shares) | shares	722,567	710,694
Options Exercisable, Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 8.18	$ 8.18

Note 16 - Stock Option Plans _2

Note 16 - Stock Option Plans - Summary of Outstanding Options (Details) - $ / shares	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Options Outstanding, Number of Shares Outstanding (in shares)	722,567	728,867	880,567
Options Outstanding, Weighted Average Remaining Contractual Life (Year)
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.18	$ 8.17	$ 8.05
Options Exercisable, Number of Shares Exercisable (in shares)	722,567	710,694
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.18	$ 8.18
Range One [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)	613,067
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	2 years 255 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 7.97
Options Exercisable, Number of Shares Exercisable (in shares)	613,067
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 7.97
Range Two [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)	109,500
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	3 years 109 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.37
Options Exercisable, Number of Shares Exercisable (in shares)	109,500
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.37

Note 17 - Stockholders' Equity

Note 17 - Stockholders' Equity (Details Textual) - USD ($)	Aug. 17, 2019	Feb. 28, 2018	Feb. 05, 2018	Sep. 30, 2019	Sep. 30, 2018	May 17, 2019
Preferred Stock, Shares Authorized				5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share				$ 0.01	$ 0.01
Preferred Stock, Shares Issued, Total				0	0
Dividends, Total				$ 0
Dividends Payable, Amount Per Share			$ 5.30
Payments of Dividends, Total		$ 35,400,000			$ 35,352,000
Treasury Stock, Shares, Acquired				117,650
Treasury Stock, Value, Acquired, Cost Method				$ 844,000
Preferred Stock, Shares Outstanding, Ending Balance				0	0
Dividends Payable, Date Declared			Feb. 5, 2018
Dividends Payable, Date to be Paid			Feb. 28, 2018
Dividends Payable, Date of Record			Feb. 16, 2018
Shares Repurchase Plan [Member]
Stock Repurchase Program, Authorized Amount						$ 10,500,000
Treasury Stock, Shares, Acquired	117,650
Treasury Stock, Value, Acquired, Cost Method	$ 800,000

Note 18 - Retirement Plan (Deta

Note 18 - Retirement Plan (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 130,000	$ 127,000

Note 19 - Fair Value of Finan_3

Note 19 - Fair Value of Financial Measurements and Disclosures (Details Textual)	Sep. 30, 2019
Measurement Input, Discount Rate [Member]
Consumer Receivables Acquired for Liquidation, Measurement Input	20

Note 19 - Fair Value of Finan_4

Note 19 - Fair Value of Financial Measurements and Disclosures - Fair Value of Financial Measurements (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Investments in equity securities (Level 1)	$ 8,136,000
Available-for-sale debt securities (Level 2)	56,123,000	30,479,000	[1]
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	64,000	1,786,000
Investments in equity securities (Level 1)	8,136,000	7,575,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities (Level 2)	56,123,000	30,479,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	1,668,000	3,749,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	64,000	1,786,000
Investments in equity securities (Level 1)	8,136,000	7,575,000	[2]
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities (Level 2)	56,123,000	30,479,000	[2]
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	$ 25,783,000	$ 27,574,000	[2]
[1]	At September 30, 2018, the Company reported investments in equity securities and available for sale debt securities as a single line item on the Company's condensed consolidated balance sheet. With the Company's adoption of ASU No. 2016-01 on October 1, 2018, the Company has included the current breakout above for comparability purposes only.
[2]	At September 30, 2018, the Company reported investments in equity securities and available-for-sale debt securities as a single line item on the Company's consolidated balance sheet. With the Company's adoption of ASU No. 2016-01 on October 1, 2018, the Company has included the current breakout above for comparability purposes only.

Note 20 - Related Party Trans_2

Note 20 - Related Party Transactions (Details Textual) - USD ($)	Aug. 15, 2019	Sep. 30, 2019	Sep. 30, 2018
Consultant [Member]
Joint Venture, Ownership Percentage		49.00%
Related Party Transaction, Expenses from Transactions with Related Party		$ 77,000	$ 101,000
Due to Related Parties, Total			$ 0
Director [Member]
Due to Related Parties, Total		$ 0
Consultant Contract Value	$ 30,000

Note 21 - Segment Reporting (De

Note 21 - Segment Reporting (Details Textual)	12 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)
Number of Reportable Segments	3
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	$ 1,668,000	$ 3,749,000
Other Income [Member]
Gain (Loss) Related to Litigation Settlement, Total	600,000	$ 4,000,000
Colombia and Peru [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	$ 1,400,000

Note 21 - Segment Reporting - S

Note 21 - Segment Reporting - Schedule of Segment Reporting (Details) - USD ($)		12 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Revenues		$ 21,113,000	$ 21,545,000
Other income (4)	[1]	2,300,000	4,500,000
Segment profit (loss)		9,800,000	9,600,000
Segment Assets (1)		90,685,000	84,708,000	$ 80,540,000	$ 78,709,000	$ 114,290,000
Operating Segments [Member] | Consumer Receivables [Member]
Revenues		14,000,000	15,900,000
Other income (4)	[1]	800,000	4,000,000
Segment profit (loss)		12,400,000	17,800,000
Segment Assets (1)	[2]	8,900,000	12,400,000
Operating Segments [Member] | GAR Disability Advocates [Member]
Revenues		4,900,000	4,600,000
Other income (4)	[1]
Segment profit (loss)		1,500,000	1,100,000
Segment Assets (1)	[2]	700,000	1,000,000
Operating Segments [Member] | Personal Injury Claims [Member]
Revenues	[3]	2,200,000	1,100,000
Other income (4)	[1],[3]
Segment profit (loss)	[3]	2,200,000	1,100,000
Segment Assets (1)	[2],[3]	5,600,000	11,900,000
Corporate, Non-Segment [Member]
Revenues	[4]
Other income (4)	[1],[4]	1,500,000	500,000
Segment profit (loss)	[4]	(6,300,000)	(10,400,000)
Segment Assets (1)	[2],[4]	$ 75,500,000	$ 59,400,000
[1]	Included in other income is approximately $0.6 million and $4.0 million in gain on settlements for the years ended September 30, 2019 and 2018, respectively (see Note 10 - Settlements).
[2]	Includes other amounts in other line items on the consolidated balance sheet.
[3]	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.
[4]	Corporate is not part of the three reportable segments, as certain expenses and assets are not earmarked to any specific operating segment.

Note 22 - Accumulated Other C_3

Note 22 - Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Balance	$ 82,427,000	$ 112,667,000
Adjusted opening equity	82,600,000
Balance	89,169,000	82,427,000
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
Balance	(10,000)	7,000
Cumulative effect adjustment for adoption of new accounting principle	10,000
Adjusted opening equity		7,000
Change in unrealized gains on foreign currency translation, net
Change in unrealized gains (losses) on marketable securities	127,000	(17,000)
Net current-period other comprehensive income	127,000	(17,000)
Balance	127,000	(10,000)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	45,000	11,000
Adjusted opening equity	45,000	11,000
Change in unrealized gains on foreign currency translation, net	104,000	34,000
Change in unrealized gains (losses) on marketable securities
Net current-period other comprehensive income	104,000	34,000
Balance	149,000	45,000
AOCI Attributable to Parent [Member]
Balance	35,000	18,000
Cumulative effect adjustment for adoption of new accounting principle	10,000
Adjusted opening equity	45,000	18,000
Change in unrealized gains on foreign currency translation, net	104,000	34,000
Change in unrealized gains (losses) on marketable securities	127,000	(17,000)
Net current-period other comprehensive income	231,000	17,000
Balance	$ 276,000	$ 35,000

Note 22 - Accumulated Other C_4

Note 22 - Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) (Details) (Parentheticals)	Sep. 30, 2018USD ($)
AOCI Attributable to Parent [Member]
Cumulative effect adjustment for adoption of new accounting principle, tax	$ 5,000

Note 23 - Unaudited Quarterly_3

Note 23 - Unaudited Quarterly Results - Quarterly Results (Details) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Total revenues and other income	$ 5,271,000	$ 11,059,000	$ 18,389,000	$ 23,444,000	$ 26,068,000
Income from continuing operations before income tax	1,411,000	2,971,000	5,983,000	9,754,000	9,639,000
Income tax expense	3,300,000	3,897,000	4,952,000	2,579,000	4,969,000
Net income from continuing operations	(1,889,000)	(926,000)	1,031,000	7,175,000	4,670,000
Net income	$ (1,969,000)	$ (1,006,000)	$ 951,000	$ 7,175,000	$ 4,590,000
Basic (in dollars per share)	$ (0.29)	$ (0.14)	$ 0.15	$ 1.08	$ 0.69
Diluted (in dollars per share)	$ (0.29)	$ (0.14)	$ 0.15	$ 1.08	$ 0.69
Total assets	$ 114,290,000	$ 78,709,000	$ 80,540,000	$ 90,685,000	$ 84,708,000
Total stockholders’ equity	110,799,000	76,763,000	78,788,000	$ 89,169,000	82,427,000	$ 112,667,000
Previously Reported [Member]
Total revenues and other income		11,059,000	18,389,000
Income from continuing operations before income tax	1,411,000	2,971,000	5,983,000
Income tax expense	4,000,000	4,540,000	5,595,000		5,502,000
Net income from continuing operations	(2,589,000)	(1,569,000)	388,000		4,137,000
Net income	$ (2,669,000)	$ (1,649,000)	$ 308,000		$ 4,057,000
Basic (in dollars per share)	$ (0.39)	$ (0.24)	$ 0.06		$ 0.61
Diluted (in dollars per share)	$ (0.39)	$ (0.24)	$ 0.06		$ 0.61
Total assets	$ 115,730,000	$ 80,206,000	$ 82,037,000		$ 86,315,000
Total stockholders’ equity	112,239,000	$ 78,260,000	$ 80,285,000
Previously Reported [Member] | Immaterial Error [Member]
Total revenues and other income	$ 5,271,000

Note 24 - Subsequent Events (De

Note 24 - Subsequent Events (Details Textual) - $ / shares	Oct. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Common Stock, Par or Stated Value Per Share		$ 0.01	$ 0.01
Subsequent Event [Member]
Common Stock, Par or Stated Value Per Share	$ 0.01
Subsequent Event [Member] | Gary M. Stern [Member]
Non-binding Proposal, Cash Purchase Price	$ 10.75
Non-binding Proposal, Premium Over Closing Price, Percentage	60.00%
Non-binding Proposal, Premium Over Average Closing Price, Percentage	60.00%