Asta Funding (ASFI) 10-Q 14 Aug 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jun. 30, 2020	Aug. 13, 2020
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 Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		6,567,765
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Title of 12(b) Security	Common Stock, par value $0.01 per share

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
ASSETS
Cash and cash equivalents	$ 4,165,000	$ 4,308,000
Available for sale debt securities (at fair value)	44,001,000	56,123,000	[1]
Investments in equity securities (at fair value)	26,580,000	8,136,000
Consumer receivables acquired for liquidation (at cost)	997,000	1,668,000
Investment in personal injury claims, net	3,642,000	5,190,000
Due from third party collection agencies and attorneys	377,000	596,000
Accounts receivable, net	182,000	266,000
Prepaid and income taxes receivable, net	68,000	264,000
Furniture and equipment, net of accumulated depreciation of $2.0 million at June 30, 2020 and $1.9 million at September 30, 2019	48,000	120,000
Right of use assets	362,000
Equity method investment	307,000	280,000
Settlement receivable	465,000	1,558,000
Deferred income taxes	9,388,000	9,631,000
Goodwill	1,410,000	1,410,000
Other assets	1,438,000	1,135,000
Total assets	93,430,000	90,685,000
LIABILITIES
Accounts payable and accrued expenses	1,219,000	994,000
Note payable	1,118,000
Operating Lease, Liability, Total	370,000
Income taxes payable	414,000	787,000
Total liabilities	3,121,000	1,781,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Preferred stock
Common stock, $.01 par value, authorized 30,000,000 shares; issued 13,459,708 at June 30, 2020 and September 30, 2019; and outstanding 6,567,765 at June 30, 2020 and at September 30, 2019	135,000	135,000
Additional paid-in capital	68,558,000	68,558,000
Retained earnings	89,326,000	87,907,000
Accumulated other comprehensive income, net of taxes	262,000	276,000
Treasury stock (at cost) 6,891,943 shares at June 30, 2020 and September 30, 2019	(67,972,000)	(67,972,000)
Total stockholders’ equity	90,309,000	88,904,000
Total liabilities and stockholders’ equity	93,430,000	90,685,000
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.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
Furniture and equipment, accumulated depreciation	$ 2,000,000	$ 1,900,000
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	6,567,765
Treasury stock, shares (in shares)	6,891,943	6,891,943
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues:
Revenues	$ 3,409,000	$ 5,298,000	$ 11,598,000	$ 15,999,000
Other Income:
Interest and dividend income	263,000	821,000	912,000	1,274,000
Gain on settlements		273,000	30,000	596,000
Other income, net	253,000	34,000	92,000	121,000
Total other income	516,000	1,128,000	1,034,000	1,991,000
Revenues, Total	3,925,000	6,426,000	12,632,000	17,990,000
Expenses:
General and administrative	3,281,000	2,980,000	10,379,000	10,301,000
Interest	1,000		1,000
Impairment of consumer receivables acquired for liquidation		100,000	23,000	100,000
Loss from equity method investment	2,000	5,000	59,000	91,000
Costs and Expenses, Total	3,284,000	3,085,000	10,462,000	10,492,000
Income before income tax	641,000	3,341,000	2,170,000	7,498,000
Income tax expense	195,000	1,037,000	751,000	2,146,000
Net income	$ 446,000	$ 2,304,000	$ 1,419,000	$ 5,352,000
Net income pershare:
Basic (in dollars per share)	$ 0.07	$ 0.35	$ 0.22	$ 0.80
Diluted (in dollars per share)	$ 0.07	$ 0.35	$ 0.21	$ 0.80
Weighted average number of common shares outstanding:
Basic (in shares)	6,567,765	6,666,012	6,567,765	6,678,947
Diluted (in shares)	6,748,499	6,666,231	6,686,081	6,679,260
Finance Income, Net [Member]
Revenues:
Revenues	$ 2,235,000	$ 3,684,000	$ 8,175,000	$ 10,659,000
Personal Injury Claims Income [Member]
Revenues:
Revenues	242,000	439,000	783,000	1,608,000
Disability Fee Income [Member]
Revenues:
Revenues	$ 932,000	$ 1,175,000	$ 2,640,000	$ 3,732,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income	$ 446,000	$ 2,304,000	$ 1,419,000	$ 5,352,000
Net unrealized debt securities gain (loss), net of tax (expense)/benefit of $51,000 and $46,000 during the three months ended June 30, 2020 and 2019, respectively, and $94,000 and ($40,000) during the nine months ended June 30, 2020 and 2019, respectively.	(133,000)	(121,000)	(240,000)	102,000
Reclassification adjustment for securities sold, net of tax expense of $0 and $0 during the three months ended June 30, 2020 and 2019, respectively, and ($50,000) and $0 during the nine months ended June 30, 2020 and 2019, respectively.			127,000
Foreign currency translation, net of tax (expense) / benefit of ($8,000) and ($6,000) during the three months ended June 30, 2020 and 2019, respectively, and ($38,000) and ($14,000) during the nine months ended June 30, 2020 and 2019, respectively.	(23,000)	16,000	99,000	52,000
Other comprehensive (loss) income	(156,000)	(105,000)	(14,000)	154,000
Total comprehensive income	$ 290,000	$ 2,199,000	$ 1,405,000	$ 5,506,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Unrealized gain (loss) on debt securities, tax	$ 51,000	$ 46,000	$ 94,000	$ (40,000)
Reclassification adjustment for securities sold, tax	0	0	(50,000)	0
Foreign currency translation, tax benefit (expense)	$ (8,000)	$ (6,000)	$ (38,000)	$ (14,000)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Cumulative Effect, Period of Adoption, Adjustment [Member]Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Treasury Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Sep. 30, 2018				13,459,708						13,459,708
Balance (Accounting Standards Update 2014-09 [Member]) at Sep. 30, 2018	$ 173,000		$ 173,000
Balance (Accounting Standards Update 2016-01 [Member]) at Sep. 30, 2018	(10,000)	$ 10,000
Balance at Sep. 30, 2018				$ 135,000	$ 68,551,000	$ 80,997,000	$ 45,000	$ (67,128,000)	$ 82,600,000	$ 135,000	$ 68,551,000	$ 80,834,000	$ 35,000	$ (67,128,000)	$ 82,427,000
Net Income												1,275,000			1,275,000
Unrealized gain (loss) on debt securities, net													135,000		135,000
Foreign currency translation, net													80,000		80,000
Stock based compensation expense											7,000				7,000
Balance at Dec. 31, 2018										$ 135,000	68,558,000	82,272,000	260,000	(67,128,000)	84,097,000
Balance (in shares) at Dec. 31, 2018										13,459,708
Balance (in shares) at Sep. 30, 2018				13,459,708						13,459,708
Balance (Accounting Standards Update 2014-09 [Member]) at Sep. 30, 2018	173,000		$ 173,000
Balance (Accounting Standards Update 2016-01 [Member]) at Sep. 30, 2018	$ (10,000)	$ 10,000
Balance at Sep. 30, 2018				$ 135,000	$ 68,551,000	$ 80,997,000	$ 45,000	$ (67,128,000)	$ 82,600,000	$ 135,000	68,551,000	80,834,000	35,000	(67,128,000)	82,427,000
Net Income															5,352,000
Amount reclassified from other comprehensive income
Foreign currency translation, net															52,000
Balance at Jun. 30, 2019										$ 135,000	68,558,000	86,349,000	199,000	(67,688,000)	87,553,000
Balance (in shares) at Jun. 30, 2019										13,459,708
Balance (in shares) at Dec. 31, 2018										13,459,708
Balance at Dec. 31, 2018										$ 135,000	68,558,000	82,272,000	260,000	(67,128,000)	84,097,000
Net Income												1,773,000			1,773,000
Unrealized gain (loss) on debt securities, net													88,000		88,000
Foreign currency translation, net													(44,000)		(44,000)
Balance at Mar. 31, 2019										$ 135,000	68,558,000	84,045,000	304,000	(67,128,000)	85,914,000
Balance (in shares) at Mar. 31, 2019										13,459,708
Net Income												2,304,000			2,304,000
Unrealized gain (loss) on debt securities, net													(121,000)		(121,000)
Amount reclassified from other comprehensive income
Foreign currency translation, net													16,000		16,000
Balance at Jun. 30, 2019										135,000	68,558,000	86,349,000	199,000	(67,688,000)	87,553,000
Treasury Stock purchased (79,500 shares)														(560,000)	(560,000)
Balance (in shares) at Jun. 30, 2019										13,459,708
Balance (in shares) at Sep. 30, 2019										13,459,708
Balance at Sep. 30, 2019										$ 135,000	68,558,000	87,907,000	276,000	(67,972,000)	88,904,000
Net Income												1,045,000			1,045,000
Unrealized gain (loss) on debt securities, net													(128,000)		(128,000)
Amount reclassified from other comprehensive income													122,000		122,000
Foreign currency translation, net													(44,000)		(44,000)
Balance at Dec. 31, 2019										$ 135,000	68,558,000	88,952,000	226,000	(67,972,000)	89,899,000
Balance (in shares) at Dec. 31, 2019										13,459,708
Balance (in shares) at Sep. 30, 2019										13,459,708
Balance at Sep. 30, 2019										$ 135,000	68,558,000	87,907,000	276,000	(67,972,000)	88,904,000
Net Income															1,419,000
Amount reclassified from other comprehensive income															127,000
Foreign currency translation, net															99,000
Balance at Jun. 30, 2020										$ 135,000	68,558,000	89,326,000	262,000	(67,972,000)	90,309,000
Balance (in shares) at Jun. 30, 2020										13,459,708
Balance (in shares) at Dec. 31, 2019										13,459,708
Balance at Dec. 31, 2019										$ 135,000	68,558,000	88,952,000	226,000	(67,972,000)	89,899,000
Net Income												(72,000)			(72,000)
Unrealized gain (loss) on debt securities, net													21,000		21,000
Amount reclassified from other comprehensive income													5,000		5,000
Foreign currency translation, net													166,000		166,000
Balance at Mar. 31, 2020										$ 135,000	68,558,000	88,880,000	418,000	(67,972,000)	90,019,000
Balance (in shares) at Mar. 31, 2020										13,459,708
Net Income												446,000			446,000
Unrealized gain (loss) on debt securities, net													(133,000)		(133,000)
Amount reclassified from other comprehensive income
Foreign currency translation, net													(23,000)		(23,000)
Balance at Jun. 30, 2020										$ 135,000	$ 68,558,000	$ 89,326,000	$ 262,000	$ (67,972,000)	$ 90,309,000
Balance (in shares) at Jun. 30, 2020										13,459,708

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals) - USD ($)	3 Months Ended
	Jun. 30, 2019	Oct. 01, 2018
Accounting Standards Update 2014-09 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Cumulative effect adjustment for adoption of new accounting principle, tax		$ 80,000
Accounting Standards Update 2016-01 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Cumulative effect adjustment for adoption of new accounting principle, tax		$ 5,000
Treasury stock purchased, shares (in shares)	79,500

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net income	$ 1,419,000	$ 5,352,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	72,000	72,000
Deferred income taxes	287,000	540,000
Impairment of consumer receivables acquired for liquidation	23,000	100,000
Stock based compensation		7,000
Unrealized gain on equity securities	(67,000)	(53,000)
Recoveries of bad debts – personal injury claims, net	(260,000)	(90,000)
Loss from equity method investment	59,000	91,000
Changes in:
Receipt of income tax carry-back claim		3,231,000
Prepaid and income taxes receivable	196,000	(2,300,000)
Due from third party collection agencies and attorneys	200,000	(69,000)
Accounts receivable	84,000	(62,000)
Other assets	(304,000)	(440,000)
Other liabilities	325,000	(1,021,000)
Right of use assets	274,000
Right of use liabilities	(266,000)
Income taxes payable	(373,000)
Net cash provided by operating activities	1,669,000	5,358,000
Cash flows from investing activities:
Principal collected on receivables acquired for liquidation	599,000	1,373,000
Purchase of available for sale debt securities and investments in equity securities	(155,492,000)	(92,194,000)
Proceeds from sale of available for sale debt securities	149,080,000	72,125,000
Proceeds from note receivable		4,313,000
Proceeds from settlement receivable	1,093,000	1,349,000
Personal injury claims - advances	(390,000)	(123,000)
Personal injury claims - receipts	2,198,000	5,049,000
Increase in equity method investment	(86,000)	(62,000)
Capital expenditures		(117,000)
Net cash used in investing activities	(2,998,000)	(8,287,000)
Cash flows from financing activities:
Proceeds from note payable	1,118,000
Purchase of treasury stock		(560,000)
Net cash provided by (used in) financing activities	1,118,000	(560,000)
Foreign currency effect on cash	68,000	103,000
Net decrease in cash and cash equivalents	(143,000)	(3,386,000)
Cash and cash equivalents at beginning of period	4,308,000	6,284,000
Cash and cash equivalents at end of period	4,165,000	2,898,000
Supplemental disclosure of cash flow information:
Cash paid for: Interest
Cash paid for: Income taxes	700,000	4,000,000
Initial recognition of right of use assets	$ 636,000

Note 1 - Business and Basis of

Note 1 - Business and Basis of Presentation	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Note 1 —Business and Basis of Presentation Business The Company, Asta Funding, Inc., a Delaware Corporation (“we” or “us”), 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 We operate principally in the United States in three Consumer receivables This segment is engaged in the business of purchasing, managing for its own account and servicing distressed charged off consumer receivables, including charged off receivables, and semi-performing 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 injury claims 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, 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 condensed consolidated balance sheet as of June 30, 2020, three nine June 30, 2020 2019, three nine June 30, 2020 2019, three nine June 30, 2020 2019, nine June 30, 2020 2019, September 30, 2019 10 September 30, 2019. June 30, 2020, three nine June 30, 2020 2019, three nine June 30, 2020 2019, three nine June 30, 2020 2019 nine June 30, 2020 2019 three nine June 30, 2020 2019 not The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Rule 10 01 X not 2019 10 The condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and industry practices. The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates including management's estimates of future cash flows and the resulting rates of return. The condensed consolidated financial statements include the accounts of Asta Funding, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Going Private Transaction On April 8, 2020 $11.47 The Merger was unanimously approved by the board of directors of Asta (the “Board”), acting on the unanimous recommendation of a special committee of independent and disinterested directors (the “Special Committee”) that was granted full authority to conduct a comprehensive strategic review and evaluate, and if warranted, negotiate an acquisition proposal. Subsequent to the approval of the Merger by the Board, on May 22, 2020, not $13.00 share in cash (the “RBF Capital Proposal”), representing a 13% $11.47 On June 25, 2020, Pursuant to the amended Merger Agreement each share of outstanding common stock will be purchased for $13.10 $1.63 18% June 24, 2020, The Merger Agreement and Amendment were approved by the board of directors of Asta (the “Board”) (without the participation of Gary Stern), acting on the unanimous recommendation of a special committee of independent and disinterested directors (the “Special Committee”) that was granted full authority to conduct a comprehensive strategic review and evaluate, and if warranted, negotiate an acquisition proposal. The Merger is subject to the satisfaction of customary closing conditions as well as the approval by the Company's stockholders other than the Stern Group. Simultaneously with the signing of the amended Merger Agreement, the Company also entered into a Settlement and Voting agreement with RBF Capital, LLC, a stockholder of the Company. Pursuant to the terms of the Settlement and Voting Agreement, RBF Capital, LLC has, among other things, agreed to vote the shares of Common Stock of the Company beneficially owned by RBF Capital, LLC, or that may June 25, 2020, The Merger will be financed by a committed loan facility provided by Bank Leumi USA. The Merger is expected to close in the Company's fourth 2020 no During the three nine June 30, 2020, $668,000 $1,453,000, Risks and Uncertainties Current economic uncertainty brought about as a result of the coronavirus 2019 19” may A contributing factor to this expected near-term impact is that the COVID- 19 not Through June 30, 2020, 19. June 30, 2020, not 19 While it is premature to quantify the impact of the evolving effects of COVID- 19 19 may Management is actively monitoring the impact of the global situation on our financial condition, liquidity, operations, and workforce. Given the daily evolution of the COVID- 19 not 19 2020. Concentration of Credit Risk – Cash and cash equivalents The Company considers all highly liquid investments with a maturity date of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with two June 30, 2020 $0.6 three $1.7 not not Investments in Equity Securities All equity investments in nonconsolidated entities are measured at fair value with changes recognized in earnings, except for those accounted for using the equity method of accounting. Changes in the fair value of equity securities are included in other income, net on the condensed consolidated statement of operations. Available-for-Sale Debt Securities 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 an other-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 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 Income Recognition - Consumer Receivables The Company accounts for certain of its investments in consumer receivables using the guidance of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 310, 310” 310, Under the guidance of ASC 310, 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 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 Income Recognition - Social Security Disability Advocacy In accordance with FASB ASC 606, Commissions and fees Commissions and fees are the contractual commissions earned by third third Income taxes Deferred federal and state taxes arise from (i) recognition of finance income collected for tax purposes, but not Fair Value Hierarchy 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 condensed consolidated financial statements include estimated fair value information regarding its available-for-sale debt securities and investments in equity securities as of March 31, 2020, 820, 820” 820 820 Level 1 Level 2 1 not Level 3 no ASC 825 not Recent Accounting Pronouncements Adopted During the Nine Months EndedJune 30, 20 20 In February 2016, 2016 02, 842 2016 02” 12 12 not not January 2018, 2018 01, 842 842 2018 01” 2018 01 2016 02. July 2018, No. 2018 11, 842 2016 02 December 15, 2018 8 The Company adopted the lease accounting standard using the modified retrospective transition option on adoption on October 1, 2019, $636,000 $636,000. 3.5% October 1, 2019, no October 1, 2019. In February 2018, 2018 02, December 22, 2017, 2018 02 October 1, 2019, not Recent Accounting Pronouncements Not In June 2016, 2016 13, 326 December 15, 2022. In January 2017, 2017 04 350 2 December 15, 2019, not In August 2018, No. 2018 13, 820 1 2 3 3 3 December 15, 2019. In December 2019, 2019 12, 740 2019 12 740 2019 12 2022. 2019 12 not

Note 2 - Investments in Debt an

Note 2 - Investments in Debt and Equity Securities	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 2 —Investments in Debt and Equity Securities Investments in Equity Securities Investments in equity securities at June 30, 2020 September 30, 2019, $26.6 $8.1 Net gains and losses recognized on investments in equity securities for the three nine June 30, 2020 2019 Three Three Nine Nine Months Months Months Months Ended Ended Ended Ended June 30, June 30, June 30, June 30 , 2020 2019 2020 2019 Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date $ 228,000 $ 32,000 $ 67,000 $ 53,000 Available for Sale Debt Securities Available for sale debt securities at June 30, 2020 September 30, 2019, Amortized Unrealized Unrealized June 30, 2020 Cost Gains Losses Fair Value Available for sale debt securities $ 43,981,000 $ 23,000 $ 3,000 $ 44,001,000 Amortized Unrealized Unrealized September 30, 2019 Cost Gains Losses Fair Value Available for sale debt securities $ 55,946,000 $ 178,000 $ 1,000 $ 56,123,000 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 3 - Consumer Receivables A

Note 3 - Consumer Receivables Acquired for Liquidation	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 3 —Consumer Receivables Acquired for Liquidation Accounts acquired for liquidation are stated at cost and consist primarily of defaulted consumer loans of individuals primarily, throughout the United States and South America. The following tables summarize the changes in the consolidated balance sheet account of consumer receivables acquired for liquidation during the following periods: For the Three Months Ended June 30, 20 20 201 9 Balance, beginning of period $ 1,193,000 $ 2,626,000 Net cash collections from collection of consumer receivables acquired for liquidation (2,421,000 ) (4,112,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation — — Impairment — (100,000 ) Effect of foreign currency translation (10,000 ) 86,000 Finance income recognized 2,235,000 3,684,000 Balance, end of period $ 997,000 $ 2,184,000 Finance income as a percentage of collections 92.3 % 89.6 % For the Nine Months Ended June 30, 20 20 201 9 Balance, beginning of period $ 1,668,000 $ 3,749,000 Net cash collections from collection of consumer receivables acquired for liquidation (8,771,000 ) (12,026,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation — — Impairment (23,000 ) (100,000 ) Effect of foreign currency translation (52,000 ) (98,000 ) Finance income recognized 8,175,000 10,659,000 Balance, end of period $ 997,000 $ 2,184,000 Finance income as a percentage of collections 93.2 % 88.6 % During the three nine June 30, 2020 2019 not As of June 30, 2020, $0.7 $0.1 $0.8 79.5% $1.0 June 30, 2020. four 26.5%, 20.5%, 14.4% 8.0% June 30, 2020. 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 June 30, 2020, September 30, 2019, 0.8% 1.5% three nine June 30, 2020 2019, 6.2% 3.9%, 6.0% 4.6%, At June 30, 2020, 30% five September 30, 2019, 28% five five third 5 30% 28% June 30, 2020 September 30, 2019, 87% 86% third June 30, 2020 September 30, 2019, The following table summarizes collections received by the Company's third three nine June 30, 2019 2018, For the Three Months Ended June 30, For the Nine Months Ended June 30, 20 20 201 9 20 20 201 9 Gross collections (1) $ 4,565,000 $ 7,680,000 $ 16,818,000 $ 23,262,000 Commissions and fees (2) (2,144,000 ) (3,568,000 ) (8,047,000 ) (11,236,000 ) Net collections $ 2,421,000 $ 4,112,000 $ 8,771,000 $ 12,026,000 ( 1 Gross collections include collections from third ( 2 Commissions are earned by third December 2007 one 3%

Note 4 - Equity Method Investme

Note 4 - Equity Method Investments	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	Note 4 —Equity Method Investments Serlefin Peru is a joint venture in which the Company has a 49% 51% three 51% 19” April December 2020. Additionally, the Company and Serlefin jointly purchase international consumer debt portfolios under a purchase agreement. The Company and Serlefin purchase the portfolios on a pro-rata basis of 80% 20%, $0.2 $0.2 $0.9 $0.7 three nine June 30, 2020 2019, June 2020, $89,000 $89,000 June 30, 2020. may The operating results for Serlefin Peru were negatively impacted by COVID- 19 three nine June 30, 2020. $307,000 $280,000 June 30, 2020 September 30, 2019, June 30, 2020 $311,000, not no June 30, 2020.

Note 5 - Personal Injury Claims

Note 5 - Personal Injury Claims Funding	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Personal Injury Claims [Text Block]	Note 5 —Personal Injury Claims Funding Simia and Sylvave As of June 30, 2020, $0.6 three nine $97,000 $168,000, September 30, 2019, $1.3 $31,000 $60,000 three nine June 30, 2019, As of June 30, 2020, $2.4 three nine $128,000 $568,000, September 30, 2019, $3.7 three nine June 30, 2019, $406,000 $1,546,000, Simia and Sylvave remain in operation to continue to collect on their outstanding personal injury claim portfolios, but will not Arthur Funding Arthur Funding began funding advances on personal injury claims in May 2019. June 30, 2020, $0.6 three nine $26,000 $56,000, September 30, 2019, $0.2 three nine June 30, 2019 $2,000 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 Three Months ended June 30, 20 20 201 9 Balance, beginning of period $ 3,709,000 $ 6,630,000 Personal claim advances 274,000 123,000 (Write offs) recoveries 201,000 248,000 Personal injury claims income 251,000 439,000 Personal injury claims receipts (793,000 ) (1,531,000 ) Balance, end of period $ 3,642,000 $ 5,909,000 For the Nine Months ended June 30, 20 20 20 19 Balance, beginning of period $ 5,190,000 $ 10,745,000 Personal claim advances 390,000 123,000 (Write offs) recoveries 260,000 90,000 Personal injury claims income 792,000 1,608,000 Personal injury claims receipts (2,990,000 ) (6,657,000 ) Balance, end of period $ 3,642,000 $ 5,909,000 The Company recognized personal injury claims income of $0.3 $0.4 three June 30, 2020 2019, $0.8 $1.6 nine June 30, 2020 2019, three nine June 30, 2020 $9,000 $1.0 June 30, 2020 $1.2 September 30, 2019. three nine June 30, 2020, $201,000 $260,000, $248,000 $90,000 2019,

Note 6 - Non-recourse Debt

Note 6 - Non-recourse Debt	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 6 —Non-Recourse Debt Non-Recourse Debt –Bank of Montreal (“BMO”) As of June 30, 2020, September 30, 2019, $75,000 $22,000, July 10, 2020 October 10, 2019,

Note 7 - Right of Use Assets an

Note 7 - Right of Use Assets and Liabilities	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 7 — Right of Use Assets and Liabilities Effective October 1, 2019, 2016 02, 842. 842 two 2023. On October 1, 2019, $636,000 $636,000. 3.5% October 1, 2019. June 30, 2020, $362,000 $370,000, The Company leases office space in Englewood Cliffs, New Jersey and subleases office space in Fort Lee, New Jersey under agreements classified as operating leases. The lease agreement in Englewood Cliffs, New Jersey expires on August 31, 2020 not The sublease agreement in Fort Lee, New Jersey expires on March 31, 2023 not In adopting the new accounting guidance, the Company used the following practical expedients for transitional relief as provided for in ASU 2018 01: ●An entity need not ●An entity need not ●An entity need not ●An entity may The Company also elected not twelve The following provides additional information about the Company's operating leases: As of June 30, 2020: Weighted average remaining lease term (in years) 2.40 Weighted average discount rate 3.5 % As of June 30, 2020, 2020 $ 68,000 2021 122,000 2022 131,000 2023 66,000 Thereafter – Total lease payments 387,000 Less interest (17,000 ) Operating lease liability $ 370,000 The Company leases its facilities in (i) Englewood Cliffs, New Jersey, and (ii) Fort Lee, New Jersey. Rent expense for the three nine June 30, 2020 2019 $0.1 $0.1 $0.3 $0.2 On July 8, 2020, 1,888 October 7, 2015. $14,000 82% August 1, 2020

Note 8 - Note Payable

Note 8 - Note Payable	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Note Payable Disclosure [Text Block]	Note 8 — Note Payable On April 10, 2020, $1.1 May 11, 2020, 1% May 11, 2022 may May 20, 2020. June 30, 2020, not

Note 9 - Settlements

Note 9 - Settlements	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	Note 9 — Settlements 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 June 30, 2020, September 30, 2019, third $0.5 $1.6 nine June 30, 2020, $1.1 third three nine June 30, 2020 2019, $29,000 $53,000 $101,000 $180,000, 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. 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. Napp missed the $25,000 December 2019 $30,000 February 2020. $25,000 May 31, 2020 July 31, 2020, $25,000 July 31, 2020 $50,000 July 31, 2020 $50,000 September 30, 2020. $0 $30,000 three nine June 30, 2020 $25,000 three nine June 30, 2019 On June 30, 2017, May 22, 2018, On May 7, 2019, $47,500, no May 8, 2019. On May 8, 2019, $47,500 three nine June 30, 2019 On May 15, 2019, $0.2 third $0.2 three nine June 30, 2019

Note 10 - Interest, Dividend an

Note 10 - Interest, Dividend and Other Income	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Other Nonoperating Income and Expense [Text Block]	Note 1 0 — Interest, Dividend and Other Income The following tables summarize other income for the three nine June 30, 2020 2019: For the Three Months Ended June 30, 2020 2019 Interest and dividend income $ 263,000 $ 821,000 Gain on settlements –– 273,000 Unrealized gain on equity securities 228,000 33,000 Other 25,000 1,000 $ 516,000 $ 1,128,000 For the Nine Months Ended June 30, 2020 2019 Interest and dividend income $ 912,000 $ 1,274,000 Gain on settlements 30,000 596,000 Realized gain –– 25,000 Unrealized gain on equity securities 67,000 53,000 Other 25,000 43,000 $ 1,034,000 $ 1,991,000

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 1 1—Commitments Legal Matters On November 7, 2019, January 8, 2020, June 30, 2020. April 14, 2020, July 8, 2020, September 30, 2020. 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 Commitments On June 9, 2020, third $300,000 three third not June 2020.

Note 12 - Income Taxes

Note 12 - Income Taxes	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 1 2 —Income Taxes At the end of each interim reporting period, the Company estimates its effective income tax rate expected to be applicable for the full year. The estimate is used in providing for income taxes on a year-to-date basis and may three nine June 30, 2020 30.4% 34.6%, 31.0% 28.6%, The Company's effective rate for the three June 30, 2020 21%, nine June 30, 2020 21%, $144,000, The Company files income tax returns in the U.S federal jurisdiction, various state jurisdictions, and various foreign countries. The Company does not On March 27, 2020, not 39 15 2018 2020 five The income tax provisions of the CARES Act had limited applicability to the Company as of June 30, 2020, not three nine June 30, 2020.

Note 13 - Net Income (Loss) Per

Note 13 - Net Income (Loss) Per Share	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 1 3 —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. The following table presents the computation of basic and diluted per share data for the three nine June 30, 2020 2019: For the Three Months Ended June 30, 20 20 For the Three Months Ended June 30, 20 19 For the Nine Months Ended June 30, 20 20 For the Nine Months Ended June 30, 20 19 Net Income $ 446,000 $ 2,304,000 $ 1,419,000 $ 5,352,000 Basic earnings per share $ 0.07 $ 0.35 $ 0.22 $ 0.80 Diluted earnings per share $ 0.07 $ 0.35 $ 0.21 $ 0.80 Weighted average number of common shares outstanding: Basic 6,567,765 6,666,012 6,567,765 6,678,947 Dilutive effect of stock options 180,734 219 118,316 313 Diluted 6,748,499 6,666,231 6,686,081 6,679,260 At June 30, 2020 no June 30, 2019 725,567 not

Note 14 - Stock Option Plans

Note 14 - Stock Option Plans	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Stock Option Plans [Text Block]	Note 1 4 —Stock Option Plans 2012 Stock Option and Performance Award Plan On February 7, 2012, 2012 “2012 March 21, 2012. 2012 The 2012 The Company authorized 2,000,000 2012 2012 540,800 245,625 118,668 1,332,243 June 30, 2020. June 30, 2020, 49 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 Stock Option Plan On March 5, 2002, 2002 “2002 May 1, 2002. 2002 The 2002 422 1986, not The Company authorized 1,000,000 2002 March 5, 2012, no Summary of the Plans Compensation expense for stock options and restricted stock is recognized over the requisite vesting or service period. Compensation expense for restricted stock is based upon the market price of the shares underlying the awards on the grant date. The following table summarizes stock option transactions under the 2012 2002 For the Three Months Ended June 30, 20 20 201 9 Number Weighted Number Weighted Outstanding options at the beginning of period 666,867 $ 8.19 726,767 $ 8.17 Options exercised — — — — Options forfeited/cancelled (100 ) 7.93 (1,200 ) 2.95 Outstanding options at the end of period 666,767 $ 8.19 725,567 $ 8.18 Exercisable options at the end of period 666,767 $ 8.19 725,567 $ 8.18 For the Nine Months Ended June 30, 20 20 201 9 Number Weighted Number Weighted Outstanding options at the beginning of period 722,567 $ 8.18 728,867 $ 8.17 Options exercised — — — — Options forfeited/cancelled (55,800 ) 8.08 (3,300 ) 6.27 Outstanding options at the end of period 666,767 $ 8.19 725,567 $ 8.18 Exercisable options at the end of period 666,767 $ 8.19 725,567 $ 8.18 The following table summarizes information about the Plans outstanding options as of June 30, 2020: Options Outstanding Options Exercisable Range of Exercise Price Number of Shares Outstanding Weighted Years) Weighted Number Weighted $5.7501 - $8.6250 557,267 2.2 7.96 557,267 7.96 $8.6251 - $11.5000 109,500 2.6 9.37 109,500 9.37 666,767 2.2 $ 8.19 666,767 $ 8.19 The Company did not three nine June 30, 2020. $0 $7,000 three nine June 30, 2019, June 30, 2020, no The intrinsic value of the outstanding and exercisable options as of June 30, 2020 $3,162,000. 2.2 no three nine June 30, 2020 2019. three nine March 31, 2020 $0 three nine June 30, 2019 $0 $126,000, no three nine June 30, 2020 2019. The Company did not three nine June 30, 2020 2019. June 30, 2020, September 30, 2019, no

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 1 5 —Stockholders' Equity The Company has 5,000,000 $0.01 one There were no June 30, 2020 2019. Dividends are declared at the discretion of the Board and depend upon the Company's financial condition, operating results, capital requirements and other factors that the Board deems relevant. In addition, agreements with the Company's lenders may, June 30, 2020, no No three nine June 30, 2020.

Note 16 - Fair Value of Financi

Note 16 - Fair Value of Financial Measurements and Disclosures	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 1 6 —Fair Value of Financial Measurements and Disclosures Fair Value of Financial Instruments The estimated fair value of the Company's financial instruments is summarized as follows: June 30, 20 20 September 30, 201 9 Carrying Fair Carrying Fair Financial assets Cash equivalents (Level 1) $ 645,000 $ 645,000 $ 64,000 $ 64,000 Investments in equity securities (Level 1) 26,580,000 26,580,000 8,136,000 8,136,000 Available-for-sale debt securities (Level 2) 44,001,000 44,001,000 56,123,000 56,123,000 Consumer receivables acquired for liquidation (Level 3) 997,000 23,554,000 1,668,000 25,783,000 Disclosure of the estimated fair values of financial instruments often requires the use of estimates. The Company uses the following methods and assumptions to estimate the fair value of financial instruments: Cash equivalents - The Company considers all highly liquid debt instruments purchased with an original maturity of three 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, 2019. no 3 three nine June 30, 2020. 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 2020 March 2029. 20%. 4 3

Note 17 - Related Party

Note 17 - Related Party	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 1 7 —Related Party The Company utilizes the services of a consultant in conjunction with its international operations. The consultant is the spouse of one three nine June 30, 2020 2019, $12,500 $37,500, $16,000 $64,000, not no June 30, 2020 September 30, 2019. On August 15, 2019, one $30,000 $7,500 $23,650 three nine June 30, 2020. July 18, 2020, six $15,000 $7,500 August 15, 2020 November 30, 2020. no June 30, 2020 September 30, 2019.

Note 18 - Segment Reporting

Note 18 - Segment Reporting	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 1 8 —Segment Reporting The Company operates through strategic business units that are aggregated into three three • Consumer receivables - may may $0.8 • Personal injury claims March 16, 2018 May 2019. not • Social Security benefit 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 by reporting segment for the three nine June 30, 2020 2019: (Dollars in millions) Consumer Social Security Disability Personal Injury Claims Corporate ( 2 ) Total Three Months Ended June 30, 2020: Revenues $ 2.2 $ 0.9 $ 0.3 $ — $ 3.4 Other income — — — 0.5 0.5 Segment profit (loss) 2.0 0.1 0.4 (1.9 ) 0.6 2019: Revenues 3.7 1.2 0.4 — 5.3 Other income 0.2 — — 0.9 1.1 Segment profit (loss) 3.3 0.4 0.6 (1.0 ) 3.3 Nine Months Ended June 30, 2020: Revenues 8.2 2.6 0.8 — 11.6 Other income 0.1 — — 0.9 1.0 Segment profit (loss) 7.1 0.3 0.8 (6.0 ) 2.2 Segment Assets (1) 6.0 1.0 4.1 82.3 93.4 2019: Revenues 10.7 3.7 1.6 — 16.0 Other income 0.7 — — 1.3 2.0 Segment profit (loss) 9.9 1.2 1.5 (5.1 ) 7.5 Segment Assets (1) 9.1 0.6 6.2 74.5 90.4 The Company does not ( 1 Includes other amounts in other line items on the consolidated balance sheet. ( 2 Corporate is not three not

Note 19 - Subsequent Events

Note 19 - Subsequent Events	9 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19–Subsequent On August 13, 2020, third $675,000.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The condensed consolidated balance sheet as of June 30, 2020, three nine June 30, 2020 2019, three nine June 30, 2020 2019, three nine June 30, 2020 2019, nine June 30, 2020 2019, September 30, 2019 10 September 30, 2019. June 30, 2020, three nine June 30, 2020 2019, three nine June 30, 2020 2019, three nine June 30, 2020 2019 nine June 30, 2020 2019 three nine June 30, 2020 2019 not The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Rule 10 01 X not 2019 10 The condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and industry practices. The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates including management's estimates of future cash flows and the resulting rates of return. The condensed consolidated financial statements include the accounts of Asta Funding, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Business Combinations Policy [Policy Text Block]	Going Private Transaction On April 8, 2020 $11.47 The Merger was unanimously approved by the board of directors of Asta (the “Board”), acting on the unanimous recommendation of a special committee of independent and disinterested directors (the “Special Committee”) that was granted full authority to conduct a comprehensive strategic review and evaluate, and if warranted, negotiate an acquisition proposal. Subsequent to the approval of the Merger by the Board, on May 22, 2020, not $13.00 share in cash (the “RBF Capital Proposal”), representing a 13% $11.47 On June 25, 2020, Pursuant to the amended Merger Agreement each share of outstanding common stock will be purchased for $13.10 $1.63 18% June 24, 2020, The Merger Agreement and Amendment were approved by the board of directors of Asta (the “Board”) (without the participation of Gary Stern), acting on the unanimous recommendation of a special committee of independent and disinterested directors (the “Special Committee”) that was granted full authority to conduct a comprehensive strategic review and evaluate, and if warranted, negotiate an acquisition proposal. The Merger is subject to the satisfaction of customary closing conditions as well as the approval by the Company's stockholders other than the Stern Group. Simultaneously with the signing of the amended Merger Agreement, the Company also entered into a Settlement and Voting agreement with RBF Capital, LLC, a stockholder of the Company. Pursuant to the terms of the Settlement and Voting Agreement, RBF Capital, LLC has, among other things, agreed to vote the shares of Common Stock of the Company beneficially owned by RBF Capital, LLC, or that may June 25, 2020, The Merger will be financed by a committed loan facility provided by Bank Leumi USA. The Merger is expected to close in the Company's fourth 2020 no During the three nine June 30, 2020, $668,000 $1,453,000,
Risks and Uncertainties [Policy Text Block]	Risks and Uncertainties Current economic uncertainty brought about as a result of the coronavirus 2019 19” may A contributing factor to this expected near-term impact is that the COVID- 19 not Through June 30, 2020, 19. June 30, 2020, not 19 While it is premature to quantify the impact of the evolving effects of COVID- 19 19 may Management is actively monitoring the impact of the global situation on our financial condition, liquidity, operations, and workforce. Given the daily evolution of the COVID- 19 not 19 2020.
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 date of three Cash balances are maintained at various depository institutions and are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had cash balances with two June 30, 2020 $0.6 three $1.7 not not
Equity Securities with Readily Determinable Fair Value [Policy Text Block]	Investments in Equity Securities All equity investments in nonconsolidated entities are measured at fair value with changes recognized in earnings, except for those accounted for using the equity method of accounting. Changes in the fair value of equity securities are included in other income, net on the condensed consolidated statement of operations.
Debt Securities, Available-for-sale [Policy Text Block]	Available-for-Sale Debt Securities 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 an other-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
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
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”) Accounting Standards Codification (“ASC”) 310, 310” 310, Under the guidance of ASC 310, 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 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 Income Recognition - Social Security Disability Advocacy In accordance with FASB ASC 606, 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.
Commissions, Policy [Policy Text Block]	Commissions and fees Commissions and fees are the contractual commissions earned by third third
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 Hierarchy 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 condensed consolidated financial statements include estimated fair value information regarding its available-for-sale debt securities and investments in equity securities as of March 31, 2020, 820, 820” 820 820 Level 1 Level 2 1 not Level 3 no ASC 825 not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Adopted During the Nine Months EndedJune 30, 20 20 In February 2016, 2016 02, 842 2016 02” 12 12 not not January 2018, 2018 01, 842 842 2018 01” 2018 01 2016 02. July 2018, No. 2018 11, 842 2016 02 December 15, 2018 8 The Company adopted the lease accounting standard using the modified retrospective transition option on adoption on October 1, 2019, $636,000 $636,000. 3.5% October 1, 2019, no October 1, 2019. In February 2018, 2018 02, December 22, 2017, 2018 02 October 1, 2019, not Recent Accounting Pronouncements Not In June 2016, 2016 13, 326 December 15, 2022. In January 2017, 2017 04 350 2 December 15, 2019, not In August 2018, No. 2018 13, 820 1 2 3 3 3 December 15, 2019. In December 2019, 2019 12, 740 2019 12 740 2019 12 2022. 2019 12 not

Note 2 - Investments in Debt _2

Note 2 - Investments in Debt and Equity Securities (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Gain (Loss) on Securities [Table Text Block]	Three Three Nine Nine Months Months Months Months Ended Ended Ended Ended June 30, June 30, June 30, June 30 , 2020 2019 2020 2019 Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date $ 228,000 $ 32,000 $ 67,000 $ 53,000
Available-for-sale Securities [Table Text Block]	Amortized Unrealized Unrealized June 30, 2020 Cost Gains Losses Fair Value Available for sale debt securities $ 43,981,000 $ 23,000 $ 3,000 $ 44,001,000 Amortized Unrealized Unrealized September 30, 2019 Cost Gains Losses Fair Value Available for sale debt securities $ 55,946,000 $ 178,000 $ 1,000 $ 56,123,000

Note 3 - Consumer Receivables_2

Note 3 - Consumer Receivables Acquired for Liquidation (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Consumer Receivables after Liquidation [Table Text Block]	For the Three Months Ended June 30, 20 20 201 9 Balance, beginning of period $ 1,193,000 $ 2,626,000 Net cash collections from collection of consumer receivables acquired for liquidation (2,421,000 ) (4,112,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation — — Impairment — (100,000 ) Effect of foreign currency translation (10,000 ) 86,000 Finance income recognized 2,235,000 3,684,000 Balance, end of period $ 997,000 $ 2,184,000 Finance income as a percentage of collections 92.3 % 89.6 % For the Nine Months Ended June 30, 20 20 201 9 Balance, beginning of period $ 1,668,000 $ 3,749,000 Net cash collections from collection of consumer receivables acquired for liquidation (8,771,000 ) (12,026,000 ) Net cash collections represented by account sales of consumer receivables acquired for liquidation — — Impairment (23,000 ) (100,000 ) Effect of foreign currency translation (52,000 ) (98,000 ) Finance income recognized 8,175,000 10,659,000 Balance, end of period $ 997,000 $ 2,184,000 Finance income as a percentage of collections 93.2 % 88.6 %
Schedule of Collections on Gross Basis [Table Text Block]	For the Three Months Ended June 30, For the Nine Months Ended June 30, 20 20 201 9 20 20 201 9 Gross collections (1) $ 4,565,000 $ 7,680,000 $ 16,818,000 $ 23,262,000 Commissions and fees (2) (2,144,000 ) (3,568,000 ) (8,047,000 ) (11,236,000 ) Net collections $ 2,421,000 $ 4,112,000 $ 8,771,000 $ 12,026,000

Note 5 - Personal Injury Clai_2

Note 5 - Personal Injury Claims Funding (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Personal Claims Funding [Table Text Block]	For the Three Months ended June 30, 20 20 201 9 Balance, beginning of period $ 3,709,000 $ 6,630,000 Personal claim advances 274,000 123,000 (Write offs) recoveries 201,000 248,000 Personal injury claims income 251,000 439,000 Personal injury claims receipts (793,000 ) (1,531,000 ) Balance, end of period $ 3,642,000 $ 5,909,000 For the Nine Months ended June 30, 20 20 20 19 Balance, beginning of period $ 5,190,000 $ 10,745,000 Personal claim advances 390,000 123,000 (Write offs) recoveries 260,000 90,000 Personal injury claims income 792,000 1,608,000 Personal injury claims receipts (2,990,000 ) (6,657,000 ) Balance, end of period $ 3,642,000 $ 5,909,000

Note 7 - Right of Use Assets _2

Note 7 - Right of Use Assets and Liabilities (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Lease, Cost [Table Text Block]	As of June 30, 2020: Weighted average remaining lease term (in years) 2.40 Weighted average discount rate 3.5 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	2020 $ 68,000 2021 122,000 2022 131,000 2023 66,000 Thereafter – Total lease payments 387,000 Less interest (17,000 ) Operating lease liability $ 370,000

Note 10 - Interest, Dividend _2

Note 10 - Interest, Dividend and Other Income (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	For the Three Months Ended June 30, 2020 2019 Interest and dividend income $ 263,000 $ 821,000 Gain on settlements –– 273,000 Unrealized gain on equity securities 228,000 33,000 Other 25,000 1,000 $ 516,000 $ 1,128,000 For the Nine Months Ended June 30, 2020 2019 Interest and dividend income $ 912,000 $ 1,274,000 Gain on settlements 30,000 596,000 Realized gain –– 25,000 Unrealized gain on equity securities 67,000 53,000 Other 25,000 43,000 $ 1,034,000 $ 1,991,000

Note 13 - Net Income (Loss) P_2

Note 13 - Net Income (Loss) Per Share (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended June 30, 20 20 For the Three Months Ended June 30, 20 19 For the Nine Months Ended June 30, 20 20 For the Nine Months Ended June 30, 20 19 Net Income $ 446,000 $ 2,304,000 $ 1,419,000 $ 5,352,000 Basic earnings per share $ 0.07 $ 0.35 $ 0.22 $ 0.80 Diluted earnings per share $ 0.07 $ 0.35 $ 0.21 $ 0.80 Weighted average number of common shares outstanding: Basic 6,567,765 6,666,012 6,567,765 6,678,947 Dilutive effect of stock options 180,734 219 118,316 313 Diluted 6,748,499 6,666,231 6,686,081 6,679,260

Note 14 - Stock Option Plans (T

Note 14 - Stock Option Plans (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	For the Three Months Ended June 30, 20 20 201 9 Number Weighted Number Weighted Outstanding options at the beginning of period 666,867 $ 8.19 726,767 $ 8.17 Options exercised — — — — Options forfeited/cancelled (100 ) 7.93 (1,200 ) 2.95 Outstanding options at the end of period 666,767 $ 8.19 725,567 $ 8.18 Exercisable options at the end of period 666,767 $ 8.19 725,567 $ 8.18 For the Nine Months Ended June 30, 20 20 201 9 Number Weighted Number Weighted Outstanding options at the beginning of period 722,567 $ 8.18 728,867 $ 8.17 Options exercised — — — — Options forfeited/cancelled (55,800 ) 8.08 (3,300 ) 6.27 Outstanding options at the end of period 666,767 $ 8.19 725,567 $ 8.18 Exercisable options at the end of period 666,767 $ 8.19 725,567 $ 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 Years) Weighted Number Weighted $5.7501 - $8.6250 557,267 2.2 7.96 557,267 7.96 $8.6251 - $11.5000 109,500 2.6 9.37 109,500 9.37 666,767 2.2 $ 8.19 666,767 $ 8.19

Note 16 - Fair Value of Finan_2

Note 16 - Fair Value of Financial Measurements and Disclosures (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	June 30, 20 20 September 30, 201 9 Carrying Fair Carrying Fair Financial assets Cash equivalents (Level 1) $ 645,000 $ 645,000 $ 64,000 $ 64,000 Investments in equity securities (Level 1) 26,580,000 26,580,000 8,136,000 8,136,000 Available-for-sale debt securities (Level 2) 44,001,000 44,001,000 56,123,000 56,123,000 Consumer receivables acquired for liquidation (Level 3) 997,000 23,554,000 1,668,000 25,783,000

Note 18 - Segment Reporting (Ta

Note 18 - Segment Reporting (Tables)	9 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(Dollars in millions) Consumer Social Security Disability Personal Injury Claims Corporate ( 2 ) Total Three Months Ended June 30, 2020: Revenues $ 2.2 $ 0.9 $ 0.3 $ — $ 3.4 Other income — — — 0.5 0.5 Segment profit (loss) 2.0 0.1 0.4 (1.9 ) 0.6 2019: Revenues 3.7 1.2 0.4 — 5.3 Other income 0.2 — — 0.9 1.1 Segment profit (loss) 3.3 0.4 0.6 (1.0 ) 3.3 Nine Months Ended June 30, 2020: Revenues 8.2 2.6 0.8 — 11.6 Other income 0.1 — — 0.9 1.0 Segment profit (loss) 7.1 0.3 0.8 (6.0 ) 2.2 Segment Assets (1) 6.0 1.0 4.1 82.3 93.4 2019: Revenues 10.7 3.7 1.6 — 16.0 Other income 0.7 — — 1.3 2.0 Segment profit (loss) 9.9 1.2 1.5 (5.1 ) 7.5 Segment Assets (1) 9.1 0.6 6.2 74.5 90.4

Note 1 - Business and Basis o_2

Note 1 - Business and Basis of Presentation (Details Textual)	Jun. 25, 2020$ / shares	Jun. 30, 2020USD ($)	Jun. 30, 2020USD ($)	May 22, 2020$ / shares	Apr. 08, 2020$ / shares	Oct. 01, 2019USD ($)	Sep. 30, 2019USD ($)
Number of Reportable Segments			3
Cash, Uninsured Amount		$ 600,000	$ 600,000
Cash, Uninsured Amount, Foreign		1,700,000	1,700,000
Operating Lease, Liability, Total		370,000	370,000
Operating Lease, Right-of-Use Asset		$ 362,000	$ 362,000
Operating Lease, Weighted Average Discount Rate, Percent		3.50%	3.50%			3.50%
Debt, Current, Total						$ 0
Accounting Standards Update 2016-02 [Member]
Operating Lease, Liability, Total						636,000
Operating Lease, Right-of-Use Asset						$ 636,000
Merger Agreement with Stern Group [Member]
Cash Purchase Price (in dollars per share) | $ / shares					$ 11.47
Merger Agreement with RBF Capital Proposal [Member]
Cash Purchase Price (in dollars per share) | $ / shares	$ 13.10			$ 13
Percentage of Premium Offered on the Purchase Price Per Share				13.00%
Increase in Purchase Price Per Share With Premium (in dollars per share) | $ / shares	$ 1.63
Percentage Premium on Stock Price Offered	18.00%
Merger Agreement with RBF Capital Proposal [Member] | General and Administrative Expense [Member]
Business Combination, Acquisition Related Costs		$ 668,000	$ 1,453,000

Note 2 - Investments in Debt _3

Note 2 - Investments in Debt and Equity Securities (Details Textual) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
Equity Securities, FV-NI	$ 26,580,000	$ 8,136,000

Note 2 - Investments in Debt _4

Note 2 - Investments in Debt and Equity Securities - Net Gains and Losses Recognized in Equity Securities (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date	$ 228,000	$ 32,000	$ 67,000	$ 53,000

Note 2 - Investments in Debt _5

Note 2 - Investments in Debt and Equity Securities - Investments Classified as Available-for-sale (Details) - USD ($)	Jun. 30, 2020	Sep. 30, 2019	[1]
Amortized Cost	$ 43,981,000	$ 55,946,000
Unrealized Gains	23,000	178,000
Unrealized Losses	3,000	1,000
Fair Value	$ 44,001,000	$ 56,123,000
[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 - Consumer Receivables_3

Note 3 - Consumer Receivables Acquired for Liquidation (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2007	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Face Value of Charged-off Consumer Receivables		$ 0	$ 0	$ 0	$ 0
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 997,000		$ 997,000		$ 1,668,000
Foreign Consumer Receivables, Percentage of Total Consumer Receivable		79.50%		79.50%		83.80%
Percentage of Assets Related to Internationl Operation		0.80%		0.80%		1.50%
Percentage of Revenue Related to International Operation		6.20%	3.90%	6.00%	4.60%
Fee Charged on Portfolio Purchase	3.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 1 [Member]
Concentration Risk, Percentage				26.50%		23.90%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 2 [Member]
Concentration Risk, Percentage				20.50%		16.20%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 3 [Member]
Concentration Risk, Percentage				14.40%		14.10%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Consumer Portfolio 4 [Member]
Concentration Risk, Percentage				8.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Receivable Portfolio 4 [Member]
Concentration Risk, Percentage						11.00%
Supplier Concentration Risk [Member] | Consumer Receivable Portfolio [Member] | Five Collection Organizations [Member]
Concentration Risk, Percentage				30.00%		28.00%
Supplier Concentration Risk [Member] | Consumer Receivable Portfolio at All Third Party Collection Agencies and Attorneys [Member] | Five Collection Organizations [Member]
Concentration Risk, Percentage				87.00%		86.00%
PERU
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 700,000		$ 700,000		$ 1,100,000
COLOMBIA
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		100,000		100,000		300,000
Non-US [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		$ 800,000		$ 800,000		$ 1,400,000

Note 3 - Consumer Receivables_4

Note 3 - Consumer Receivables Acquired for Liquidation - Changes in Balance Sheet Account of Consumer Receivables Acquired for Liquidation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balance	$ 1,193,000	$ 2,626,000	$ 1,668,000	$ 3,749,000
Net cash collections from collection of consumer receivables acquired for liquidation	(2,421,000)	(4,112,000)	(8,771,000)	(12,026,000)
Net cash collections represented by account sales of consumer receivables acquired for liquidation
Impairment		(100,000)	(23,000)	(100,000)
Effect of foreign currency translation	(10,000)	86,000	(52,000)	(98,000)
Finance income recognized	$ 2,235,000	$ 3,684,000	$ 8,175,000	$ 10,659,000
Finance income as a percentage of collections	92.30%	89.60%	93.20%	88.60%
Balance	$ 997,000	$ 2,184,000	$ 997,000	$ 2,184,000

Note 3 - Consumer Receivables_5

Note 3 - Consumer Receivables Acquired for Liquidation - Collections Received Less Commissions and Direct Costs (Details) - USD ($)		3 Months Ended		9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Gross collections (1)	[1]	$ 4,565,000	$ 7,680,000	$ 16,818,000	$ 23,262,000
Commissions and fees (2)	[2]	(2,144,000)	(3,568,000)	(8,047,000)	(11,236,000)
Net collections		$ 2,421,000	$ 4,112,000	$ 8,771,000	$ 12,026,000
[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 and skip tracing in connection with this portfolio purchase.

Note 4 - Equity Method Invest_2

Note 4 - Equity Method Investments (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Recapitalization of Loans to Equity Method Investments			$ 89,000
Other Assets, Total	$ 1,438,000		1,438,000		$ 1,135,000
Equity Method Investments	307,000		307,000		280,000
Income (Loss) from Equity Method Investments, Total	(2,000)	$ (5,000)	(59,000)	$ (91,000)
Reclassification In Accordance with Statutory Requirements in Peru [Member]
Other Assets, Total	(89,000)		(89,000)
Equity Method Investments	$ 89,000		$ 89,000
Serlefin BPO&O Peru S.A.C. [Member]
Equity Method Investment, Ownership Percentage	80.00%		80.00%
Equity Method Investment, Ownership Percentage, Controlled Party	20.00%		20.00%
Noninterest Expense Related to Performance Fees	$ 200,000	$ 200,000	$ 900,000	$ 700,000
Equity Method Investments	$ 307,000		307,000		$ 280,000
Income (Loss) from Equity Method Investments, Total			311,000
Equity Method Investment, Other than Temporary Impairment			$ 0
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%		51.00%

Note 5 - Personal Injury Clai_3

Note 5 - Personal Injury Claims Funding (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Personal Injury Claims Income	$ 251,000	$ 439,000	$ 792,000	$ 1,608,000
Personal Injury Claims Broker Fees	9,000		9,000
Personal Injury Claims, Net Reserve	1,000,000		1,000,000		$ 1,200,000
Personal Injury Claims, (Write Offs) Recoveries	201,000	248,000	260,000	90,000
Simia Capital LLC [Member]
Personal Injury Claims Assets	600,000		600,000		1,300,000
Personal Injury Claims Income	97,000	31,000	168,000	60,000
Sylvave, LLC [Member]
Personal Injury Claims Assets	2,400,000		2,400,000		3,700,000
Personal Injury Claims Income	128,000	406,000	568,000	1,546,000
Arthur Funding [Member]
Personal Injury Claims Assets	600,000		600,000		$ 200,000
Personal Injury Claims Income	$ 26,000	$ 2,000	$ 56,000	$ 2,000

Note 5 - Personal Injury Clai_4

Note 5 - Personal Injury Claims Funding - Personal Claims Funding (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balance, beginning of period	$ 3,709,000	$ 6,630,000	$ 5,190,000	$ 10,745,000
Personal claim advances	274,000	123,000	390,000	123,000
(Write offs) recoveries	201,000	248,000	260,000	90,000
Personal injury claims income	251,000	439,000	792,000	1,608,000
Personal injury claims receipts	(793,000)	(1,531,000)	(2,990,000)	(6,657,000)
Balance, end of period	$ 3,642,000	$ 5,909,000	$ 3,642,000	$ 5,909,000

Note 6 - Non-recourse Debt (Det

Note 6 - Non-recourse Debt (Details Textual) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
Bank of Montreal [Member]
Non-Recourse Debt	$ 75,000	$ 22,000

Note 7 - Right of Use Assets _3

Note 7 - Right of Use Assets and Liabilities (Details Textual)	Jul. 08, 2020USD ($)ft²	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Oct. 01, 2019USD ($)	Sep. 30, 2019USD ($)
Operating Lease, Liability, Total		$ 370,000		$ 370,000
Operating Lease, Right-of-Use Asset		$ 362,000		$ 362,000
Operating Lease, Weighted Average Discount Rate, Percent		3.50%		3.50%		3.50%
Operating Lease, Expense		$ 100,000	$ 100,000	$ 300,000	$ 200,000
Subsequent Event [Member]
Area of Real Estate Property (Square Foot) | ft²	1,888
Operating Lease Monthly Rent	$ 14,000
Percentage of Current Monthly Rent	82.00%
Accounting Standards Update 2016-02 [Member]
Operating Lease, Liability, Total						$ 636,000
Operating Lease, Right-of-Use Asset						$ 636,000

Note 7 - Right of Use Assets _4

Note 7 - Right of Use Assets and Liabilities - Additional Information About Operating Leases (Details)	Jun. 30, 2020	Oct. 01, 2019
Weighted average remaining lease term (in years) (Year)	2 years 146 days
Weighted average discount rate	3.50%	3.50%

Note 7 - Right of Use Assets _5

Note 7 - Right of Use Assets and Liabilities - Future Minimum Payments (Details) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
2020	$ 68,000
2021	122,000
2022	131,000
2023	66,000
Thereafter
Total lease payments	387,000
Less interest	(17,000)
Operating Lease, Liability, Total	$ 370,000

Note 8 - Note Payable (Details

Note 8 - Note Payable (Details Textual) - USD ($)	May 11, 2020	Jun. 30, 2020	Jun. 30, 2019
Proceeds from Issuance of Long-term Debt, Total		$ 1,118,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Long-term Debt, Total	$ 1,100,000

Note 9 - Settlements (Details T

Note 9 - Settlements (Details Textual) - USD ($)	Jul. 12, 2020	Jul. 12, 2019	May 15, 2019	May 07, 2019	Jul. 12, 2018	Sep. 30, 2020	Jul. 31, 2020	May 31, 2020	Feb. 28, 2020	Dec. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Receivable, Settlement											$ 465,000		$ 465,000		$ 1,558,000
Gain (Loss) Related to Litigation Settlement, Total												$ 273,000	30,000	$ 596,000
Lawsuit in Delaware State Court [Member]
Loss Contingency, Damages Awarded, Value					$ 4,400,000
Litigation Settlement, Amount Awarded from Other Party		$ 2,400,000
Litigation Settlement, Imputed Interest Rate					8.50%
Receivable, Settlement											500,000		500,000		$ 1,600,000
Gain (Loss) Related to Litigation Settlement, Total													1,100,000
Litigation Settlement Interest											29,000	53,000	101,000	180,000
Lawsuit in Delaware State Court [Member] | Forecast [Member]
Litigation Settlement, Amount Awarded from Other Party	$ 4,400,000
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											$ 0	25,000	$ 30,000	25,000
Loss Contingecy, Receivable, Proceeds Not Collected								$ 25,000		$ 25,000
Loss Contingency, Receivable, Proceeds									$ 30,000
Balance Point Divorce Funding, LLC and Stacey Napp [Member] | Subsequent Event [Member]
Loss Contingecy, Receivable, Proceeds Not Collected							$ 50,000
Balance Point Divorce Funding, LLC and Stacey Napp [Member] | Forecast [Member]
Loss Contingency, Receivable, Proceeds						$ 50,000
Pamela Hofer and Others [Member]
Litigation Settlement, Amount Awarded from Other Party				$ 47,500
Gain (Loss) Related to Litigation Settlement, Total												47,500		47,500
Axiant, LLC [Member]
Gain (Loss) Related to Litigation Settlement, Total												$ 200,000		$ 200,000
Proceeds from Legal Settlements			$ 200,000

Note 10 - Interest, Dividend _3

Note 10 - Interest, Dividend and Other Income - Summary of Other Income (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Interest and dividend income	$ 263,000	$ 821,000	$ 912,000	$ 1,274,000
Gain on settlements		273,000	30,000	596,000
Unrealized gain on equity securities	228,000	33,000	67,000	53,000
Other	25,000	1,000	25,000	43,000
Interest, Dividend and Other Income	$ 516,000	$ 1,128,000	1,034,000	1,991,000
Realized gain				$ 25,000

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingencies (Details Textual) - USD ($)	Jun. 09, 2020	Jun. 30, 2020
Purchase Commitment, Maximum Amount Committed	$ 300,000
Purchase Commitment Period (Month)	90 days
Payments for Purchases of Merchandise for Lease		$ 0

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Effective Income Tax Rate Reconciliation, Percent, Total	30.40%	31.00%	34.60%	28.60%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%		21.00%
Foreign Income Tax Expense (Benefit), Continuing Operations, Total	$ 144,000

Note 13 - Net Income (Loss) P_3

Note 13 - Net Income (Loss) Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Incremental Common Shares Attributable to Share-based Payment Arrangements, Total (in shares)	180,734	219	118,316	313
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)			0
Incremental Common Shares Attributable to Share-based Payment Arrangements, Total (in shares)				725,567

Note 13 - Net Income (Loss) P_4

Note 13 - Net Income (Loss) Per Share - Computation of Basic and Diluted Per Share Data (Details) - USD ($)	3 Months Ended						9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019
Net Income	$ 446,000	$ (72,000)	$ 1,045,000	$ 2,304,000	$ 1,773,000	$ 1,275,000	$ 1,419,000	$ 5,352,000
Basic earnings per share (in dollars per share)	$ 0.07			$ 0.35			$ 0.22	$ 0.80
Diluted earnings per share (in dollars per share)	$ 0.07			$ 0.35			$ 0.21	$ 0.80
Basic (in shares)	6,567,765			6,666,012			6,567,765	6,678,947
Dilutive effect of stock options (in shares)	180,734			219			118,316	313
Diluted (in shares)	6,748,499			6,666,231			6,686,081	6,679,260

Note 14 - Stock Option Plans (D

Note 14 - Stock Option Plans (Details Textual)	3 Months Ended			9 Months Ended			99 Months Ended
	Jun. 30, 2020USD ($)shares	Mar. 31, 2020USD ($)	Jun. 30, 2019USD ($)shares	Jun. 30, 2020USD ($)shares	Mar. 31, 2020USD ($)	Jun. 30, 2019USD ($)shares	Jun. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)	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 (in shares)	0		0	0		0
Share-based Payment Arrangement, Expense | $	$ 0		$ 0	$ 0		$ 7,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $	0			0			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 3,162,000			$ 3,162,000			3,162,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term (Year)				2 years 73 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)	0		0	0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $		$ 0	$ 0		$ 0	$ 126,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	0		0	0		0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $	$ 0			$ 0			$ 0	$ 0
The 2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)									2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)							540,800
Share-based Compensation Arrangement by Share-based Payment Award, Number of Eligible Employees	49			49			49
The 2012 Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)							245,625
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in shares)							118,668
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	1,332,243			1,332,243			1,332,243
Equity Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)											1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)									0
The 2002 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)												1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)										0

Note 14 - Stock Option Plans -

Note 14 - Stock Option Plans - Summary of Stock Option Plans (Details) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Outstanding options at the beginning of period (in shares)	666,867	726,767	722,567	728,867
Outstanding options at the beginning of period (in dollars per share)	$ 8.19	$ 8.17	$ 8.18	$ 8.17
Options forfeited/cancelled, shares (in shares)	(100)	(1,200)	(55,800)	(3,300)
Options forfeited/cancelled (in dollars per share)	$ 7.93	$ 2.95	$ 8.08	$ 6.27
Outstanding options at the end of period (in shares)	666,767	725,567	666,767	725,567
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.19	$ 8.17	$ 8.18	$ 8.17	$ 8.19	$ 8.18
Options Exercisable, Number of Shares Exercisable (in shares)					666,767	725,567
Exercisable options at the end of period (in dollars per share)	$ 8.19	$ 8.18	$ 8.19	$ 8.18

Note 14 - Stock Option Plans _2

Note 14 - Stock Option Plans - Summary of Outstanding Options (Details) - $ / shares	9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018
Options Outstanding, Number of Shares Outstanding (in shares)	666,767	666,867	722,567	725,567	726,767	728,867
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	2 years 73 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.19	$ 8.19	$ 8.18	$ 8.18	$ 8.17	$ 8.17
Options Exercisable, Number of Shares Exercisable (in shares)	666,767			725,567
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.19			$ 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)	557,267
Options Outstanding, Weighted Average Remaining Contractual Life (Year)	2 years 73 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 7.96
Options Exercisable, Number of Shares Exercisable (in shares)	557,267
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 7.96
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)	2 years 219 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 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Issued, Total (in shares)	0	0	0	0
Dividends, Total	$ 0	$ 0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0	0	0	0

Note 16 - Fair Value of Finan_3

Note 16 - Fair Value of Financial Measurements and Disclosures (Details Textual)	Jun. 30, 2020
Measurement Input, Discount Rate [Member]
Consumer Receivables Acquired for Liquidation, Measurement Input	0.2

Note 16 - Fair Value of Finan_4

Note 16 - Fair Value of Financial Measurements and Disclosures - Fair Value of Financial Measurements (Details) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
Investments in equity securities (Level 1)	$ 26,580,000	$ 8,136,000
Available-for-sale debt securities (Level 2)	44,001,000	56,123,000	[1]
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	645,000	64,000
Investments in equity securities (Level 1)	26,580,000	8,136,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities (Level 2)	44,001,000	56,123,000
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	997,000	1,668,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash equivalents (Level 1)	645,000	64,000
Investments in equity securities (Level 1)	26,580,000	8,136,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities (Level 2)	44,001,000	56,123,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Consumer receivables acquired for liquidation (Level 3)	$ 23,554,000	$ 25,783,000
[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 17 - Related Party (Detail

Note 17 - Related Party (Details Textual) - USD ($)	Jul. 18, 2020	Aug. 15, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Consultant [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 12,500	$ 16,000	$ 37,500	$ 64,000
Due to Related Parties, Total			0		0		$ 0
Director [Member]
Related Party Transaction, Expenses from Transactions with Related Party			7,500		23,650
Due to Related Parties, Total			$ 0		$ 0		$ 0
Consultant Contract Value		$ 30,000
Director [Member] | Subsequent Event [Member]
Consultant Contract Value	$ 15,000
Quarterly Compensation	$ 7,500

Note 18 - Segment Reporting (De

Note 18 - Segment Reporting (Details Textual)	9 Months Ended
	Jun. 30, 2020USD ($)	Sep. 30, 2019USD ($)
Number of Reportable Segments	3
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	$ 997,000	$ 1,668,000
Colombia and Peru [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	$ 800,000

Note 18 - Segment Reporting - S

Note 18 - Segment Reporting - Schedule of Segment Reporting (Details) - USD ($)		3 Months Ended			9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019		Jun. 30, 2020	Jun. 30, 2019		Sep. 30, 2019
Revenues		$ 3,409,000	$ 5,298,000		$ 11,598,000	$ 15,999,000
Other income		516,000	1,128,000		1,034,000	1,991,000
Segment profit (loss)		600,000	3,300,000		2,200,000	7,500,000
Segment Assets (1)		93,430,000	90,400,000	[1]	93,430,000	90,400,000	[1]	$ 90,685,000
Operating Segments [Member] | Consumer Receivables [Member]
Revenues		2,200,000	3,700,000		8,200,000	10,700,000
Other income			200,000		100,000	700,000
Segment profit (loss)		2,000,000	3,300,000		7,100,000	9,900,000
Segment Assets (1)	[1]	6,000,000	9,100,000		6,000,000	9,100,000
Operating Segments [Member] | GAR Disability Advocates [Member]
Revenues		900,000	1,200,000		2,600,000	3,700,000
Other income
Segment profit (loss)		100,000	400,000		300,000	1,200,000
Segment Assets (1)	[1]	1,000,000	600,000		1,000,000	600,000
Operating Segments [Member] | Personal Injury Claims [Member]
Revenues		300,000	400,000		800,000	1,600,000
Other income
Segment profit (loss)		400,000	600,000		800,000	1,500,000
Segment Assets (1)	[1]	4,100,000	6,200,000		4,100,000	6,200,000
Corporate, Non-Segment [Member]
Revenues	[2]
Other income	[2]	500,000	900,000		900,000	1,300,000
Segment profit (loss)	[2]	(1,900,000)	(1,000,000)		(6,000,000)	(5,100,000)
Segment Assets (1)	[1],[2]	$ 82,300,000	$ 74,500,000		$ 82,300,000	$ 74,500,000
[1]	Includes other amounts in other line items on the consolidated balance sheet.
[2]	Corporate is not part of the three reportable segments, as certain expenses and assets are not earmarked to any specific operating segment.

Note 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details Textual)	Aug. 13, 2020USD ($)
Subsequent Event [Member] | Sale and Assignment Agreement [Member] | The Assignor [Member]
Payments for Purchase of Rights, Title, and Interest in Litigation Funding Agreement	$ 675,000