RCI Hospitality (RICK) 10-K 14 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2017	Jan. 31, 2018	Mar. 31, 2017
Document And Entity Information
Entity Registrant Name	RCI HOSPITALITY HOLDINGS, INC.
Entity Central Index Key	935,419
Document Type	10-K
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	No
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 155,616,355
Entity Common Stock, Shares Outstanding		9,718,711
Trading Symbol	RICK
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016
Current assets
Cash and cash equivalents	$ 9,922	$ 11,327
Accounts receivable, net	3,187	4,365
Inventories	2,149	2,019
Prepaid insurance	3,826	2,897
Other current assets	1,399	1,108
Assets held for sale	5,759	7,671
Total current assets	26,242	29,387
Property and equipment, net	148,410	141,073
Notes receivable	4,993	4,800
Goodwill	43,866	45,847
Intangibles, net	74,424	52,766
Other assets	1,949	2,188
Total assets	299,884	276,061
Current liabilities
Accounts payable	2,147	1,701
Accrued liabilities	11,524	15,386
Current portion of long-term debt	17,440	9,950
Total current liabilities	31,111	27,037
Deferred tax liability, net	25,541	23,266
Long-term debt	106,912	95,936
Other long-term liabilities	1,095	483
Total liabilities	164,659	146,722
Commitments and contingencies (Note 11)
Stockholders' equity
Preferred stock, $0.10 par value per share; 1,000 shares authorized; none issued and outstanding
Common stock, $0.01 par value per share; 20,000 shares authorized; 9,719 and 9,808 shares issued and outstanding as of September 30, 2017 and 2016, respectively	97	97
Additional paid-in capital	63,453	64,552
Retained earnings	69,195	62,106
Total RCIHH stockholders' equity	132,745	126,755
Noncontrolling interests	2,480	2,584
Total stockholders' equity	135,225	129,339
Total liabilities and stockholders' equity	$ 299,884	$ 276,061

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Sep. 30, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	9,719,000	9,808,000
Common stock, shares outstanding	9,719,000	9,808,000

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Revenues
Sales of alcoholic beverages	$ 60,439	$ 57,216	$ 55,829
Sales of food and merchandise	18,256	17,900	18,713
Service revenues	58,132	51,276	53,014
Other	8,069	8,468	7,893
Total revenues	144,896	134,860	135,449
Cost of goods sold
Alcoholic beverages sold	13,114	12,624	12,036
Food and merchandise sold	7,398	6,810	7,467
Service and other	209	1,112	814
Cost of goods sold (exclusive of items shown separately below)	20,721	20,546	20,317
Salaries and wages	40,029	37,457	37,732
Selling, general and administrative	46,775	43,075	43,598
Depreciation and amortization	6,920	7,328	7,045
Other charges, net	7,312	5,761	6,030
Total operating expenses	121,757	114,167	114,722
Income from operations	23,139	20,693	20,727
Other income (expenses)
Interest expense	(8,764)	(7,982)	(6,969)
Interest income	266	131	15
Non-operating gains			229
Income before income taxes	14,641	12,842	14,002
Income taxes	6,359	2,373	5,111
Net income	8,282	10,469	8,891
Net loss (income) attributable to noncontrolling interests	(23)	749	323
Net income attributable to RCIHH common shareholders	$ 8,259	$ 11,218	$ 9,214
Earnings per share attributable to RCIHH common shareholders
Basic	$ 0.85	$ 1.13	$ 0.89
Diluted	$ 0.85	$ 1.11	$ 0.89
Weighted average number of common shares outstanding
Basic	9,731	9,941	10,359
Diluted	9,743	10,229	10,406

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Consolidated Statements Of Comprehensive Income
Net income	$ 8,282	$ 10,469	$ 8,891
Amount reclassified from accumulated other comprehensive income		(109)
Other comprehensive income:
Unrealized holding gain on securities available for sale			18
Comprehensive income	8,282	10,360	8,909
Comprehensive loss (income) attributable to noncontrolling interests	(23)	749	323
Comprehensive income attributable to RCI Hospitality Holdings, Inc.	$ 8,259	$ 11,109	$ 9,232

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Total
Balance at Sep. 30, 2014	$ 101	$ 66,727	$ 42,536	$ 91		$ 3,010	$ 112,465
Balance, shares at Sep. 30, 2014	10,067,000
Purchase of treasury shares					$ (2,296)		(2,296)
Purchase of treasury shares, shares					(225,000)
Canceled treasury shares	$ (2)	(2,294)			$ 2,296
Canceled treasury shares, shares	(225,000)				225,000
Stock options exercised		87					87
Stock options exercised, shares	10,000
Common stock issued for acquisition	$ 2	2,373					2,375
Common stock issued for acquisition, shares	200,000
Common stock issued for debt and interest	$ 2	2,356					2,358
Common stock issued for debt and interest, shares	233,000
Stock-based compensation		480					480
Payments to noncontrolling interests						(216)	(216)
Noncontrolling interests at acquisition of business						3,392	3,392
Change in marketable securities				18			18
Net income (loss)			9,214			(323)	8,891
Balance at Sep. 30, 2015	$ 103	69,729	51,750	109		5,863	127,554
Balance, shares at Sep. 30, 2015	10,285,000
Purchase of treasury shares					$ (7,311)		(7,311)
Purchase of treasury shares, shares					(747,000)
Canceled treasury shares	$ (8)	(7,303)			$ 7,311
Canceled treasury shares, shares	(747,000)				747,000
Vesting of restricted stock	$ 1	(1)
Vesting of restricted stock, shares	96,000
Common stock issued for debt and interest	$ 1	1,267					1,268
Common stock issued for debt and interest, shares	125,000
Warrants exercised, value		500					500
Warrants exercised, shares	49,000
Stock-based compensation		360					360
Payment of dividends			(862)				(862)
Payments to noncontrolling interests						(217)	(217)
Change in marketable securities				(109)			(109)
Divestiture in Drink Robust						(2,313)	(2,313)
Net income (loss)			11,218			(749)	10,469
Balance at Sep. 30, 2016	$ 97	64,552	62,106			2,584	129,339
Balance, shares at Sep. 30, 2016	9,808,000
Purchase of treasury shares					$ (1,099)		(1,099)
Purchase of treasury shares, shares					(89,000)
Canceled treasury shares		(1,099)			$ 1,099
Canceled treasury shares, shares	(89,000)				89,000
Payment of dividends			(1,170)				(1,170)
Payments to noncontrolling interests						(215)	(215)
Divestiture in Drink Robust						88	88
Net income (loss)			8,259			23	8,282
Balance at Sep. 30, 2017	$ 97	$ 63,453	$ 69,195			$ 2,480	$ 135,225
Balance, shares at Sep. 30, 2017	9,719,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 8,282	$ 10,469	$ 8,891
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	6,920	7,328	7,045
Deferred tax expense	2,273	1,143	3,882
Loss (gain) on sale of assets	(838)	388	808
Impairment of assets	7,639	3,492	1,705
Amortization of debt issuance costs, note discount and beneficial conversion	218	455	36
Gain on acquisition of controlling interest in subsidiary			(229)
Gain on settlement of patron tax	(102)		(8,167)
Gain on sale of marketable securities		(116)
Deferred rent expense (credit)	272	15	(38)
Stock-based compensation expense		360	480
Debt prepayment penalty	75
Changes in operating assets and liabilities:
Accounts receivable	878	(3,986)	(339)
Inventories	(19)	(124)	54
Prepaid expenses and other assets	(1,526)	(18)	852
Accounts payable and accrued liabilities	(2,978)	3,625	1,384
Net cash provided by operating activities	21,094	23,031	16,364
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of assets	2,145	3,427
Proceeds from sale of marketable securities		621
Proceeds from notes receivable	107
Additions to property and equipment	(11,249)	(28,148)	(19,259)
Acquisition of businesses, net of cash acquired	(9,527)		(2,328)
Net cash used in investing activities	(18,524)	(24,100)	(21,587)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt	12,399	32,049	18,283
Payments on long-term debt	(13,080)	(19,159)	(12,579)
Exercise of stock options and warrants		500	87
Purchase of treasury stock	(1,099)	(7,311)	(2,296)
Payment of dividends	(1,170)	(862)
Payment of loan origination costs	(735)	(624)
Debt prepayment penalty	(75)
Distribution to noncontrolling interests	(215)	(217)	(216)
Net cash provided by (used in) financing activities	(3,975)	4,376	3,279
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,405)	3,307	(1,944)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	11,327	8,020	9,964
CASH AND CASH EQUIVALENTS AT END OF PERIOD	9,922	11,327	8,020
CASH PAID DURING PERIOD FOR:
Interest paid, net of amounts capitalized	8,081	7,719	6,540
Income taxes	$ 4,185	$ 1,914	$ 3,776
Non-cash transactions:
Issue of shares of common stock for debt and interest shares Number of		125	233
Issue of shares of common stock for debt and interest Value of shares		$ 1,268	$ 2,358
Debt incurred in connection with seller in connection with acquisition of businesses and property and equipment	20,552		3,379
Notes receivable received as proceeds from sale of assets		4,800
Accrued liabilities due settled with debt			7,234
Unrealized gain on marketable securities			$ 18
Issue of shares of common stock for acquiring a business Number of shares			200
Issue of shares of common stock for acquiring a business Value of shares			$ 2,375
Note payable reduction from sale proceeds of property	1,500
Refinanced long-term debt	$ 8,000

Nature of Business

Nature of Business	12 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	1. Nature of Business RCI Hospitality Holdings, Inc. (the “Company”) is a holding company incorporated in Texas in 1994. Through its subsidiaries, the Company currently owns and operates establishments that offer live adult entertainment, restaurant, and/or bar operations. These establishments are located in Houston, Austin, San Antonio, Dallas, Fort Worth, Odessa, Lubbock, Longview, Tye, Edinburg, El Paso, Harlingen, Lubbock and Beaumont, Texas, as well as Minneapolis, Minnesota; Philadelphia, Pennsylvania; Charlotte, North Carolina; New York, New York; Pembroke Park and Miami Gardens, Florida; Phoenix, Arizona; Sulphur, Louisiana; and Washington Park, Illinois. The Company also owns and operates media businesses for adults. The Company’s corporate offices are located in Houston, Texas.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Accounting The accounts are maintained and the consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries in which a controlling interest is owned. Intercompany accounts and transactions have been eliminated in consolidation. Fiscal Year Our fiscal year ends on September 30. References to years 2017, 2016 and 2015 are for fiscal years ended September 30, 2017, 2016 and 2015, respectively. Our fiscal quarters chronologically end on December 31, March 31, June 30 and September 30. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts in the consolidated financial statements and accompanying notes. Estimates and assumptions are based on historical experience, forecasted future events and various other assumptions that we believe to be reasonable under the circumstances. Estimates and assumptions may vary under different circumstances and conditions. We evaluate our estimates and assumptions on an ongoing basis. We believe the accounting policies below are critical in the portrayal of our financial condition and results of operations. Cash and Cash Equivalents The Company considers as cash equivalents all highly liquid investments with a maturity of three months or less when purchased. The Company maintains deposits in several financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal Deposit Insurance Corporation (“FDIC”). The Company has not experienced any losses related to amounts in excess of FDIC limits. Accounts and Notes Receivable Accounts receivable for club and restaurant operations are primarily comprised of credit card charges, which are generally converted to cash in two to five days after a purchase is made. The media division’s accounts receivable are primarily comprised of receivables for advertising sales and Expo registration. Accounts receivable also include employee advances and other miscellaneous receivables. Long-term notes receivable include consideration from the sale of certain investment interest entities and real estate. The Company recognizes interest income on notes receivable based on the terms of the agreement and based upon management’s evaluation that the notes receivable and interest income will be collected. The Company recognizes allowances for doubtful accounts or notes when, based on management judgment, circumstances indicate that accounts or notes receivable will not be collected. Inventories Inventories include alcoholic beverages, energy drinks, food, and Company merchandise. Inventories are carried at the lower of cost (on a first-in, first-out (“FIFO”) basis), or market. Property and Equipment Property and equipment are stated at cost. Provisions for depreciation and amortization are made using straight-line rates over the estimated useful lives of the related assets, and the shorter of useful lives or terms of the applicable leases for leasehold improvements. Buildings have estimated useful lives ranging from 29 to 40 years. Furniture and equipment have estimated useful lives of 5 to 7 years, while leasehold improvements are depreciated at the shorter of the lease term or estimated useful life. Expenditures for major renewals and betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred. The cost of assets sold, retired or abandoned and the related accumulated depreciation are written off from the accounts and any gains or losses are charged or credited in the accompanying consolidated statement of income of the respective period. Interest expense during site construction from related debt is capitalized, amounting to $43,000 in fiscal 2017 and $59,000 in fiscal 2016. See Note 3 in relation to revision of prior year financial statements. Goodwill and Other Intangible Assets Goodwill and other intangible assets with indefinite lives are not amortized, but reviewed on an annual basis for impairment. Definite-lived intangible assets are amortized on a straight-line basis over their estimated lives. The costs of purchasing transferable licenses through open markets are capitalized as indefinite-lived intangible assets. The costs of obtaining non-transferable licenses that are directly issued by local government agencies are expensed as incurred. Annual license renewal fees are expensed over their renewal term. Goodwill and other intangible assets that have indefinite useful lives are tested annually for impairment during our fourth fiscal quarter, and are tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. For our goodwill impairment review, we first perform a qualitative assessment to determine if it is more likely than not that the fair value of the reporting unit is less than its carrying value. This assessment is based on several factors, including industry and market conditions, overall financial performance, including an assessment of cash flows in comparison to actual and projected results of prior periods. If it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value based on our qualitative analysis, we perform a Step 1 analysis to determine the fair value of the reporting unit. The fair value is determined using market-related valuation models, including earnings multiples, discounted cash flows, and comparable asset market values. As detailed in the “Impact of Recently Issued Accounting Standards” section of this Note, we adopted ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment For indefinite-lived intangibles, specifically SOB licenses, we determine fair value by estimating the multiperiod excess earnings of the asset. For indefinite-lived tradename, we determine fair value by using the relief from royalty method. The fair value is then compared to the carrying value and an impairment charge is recognized by the amount by which the carrying amount exceeds the fair value of the asset. We recorded impairment charges for SOB licenses amounting to $1.4 million for 2017, $2.1 million for 2016 and $1.7 million for 2015, related to two clubs in 2017, one club in 2016 and two clubs in 2015. See Note 16 See related discussion of the early adoption of ASU 2017-04 at the end of Note 2. Impairment of Long-Lived Assets The Company reviews long-lived assets, such as property, plant, and equipment, and intangible assets subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. These events or changes in circumstances include, but are not limited to, significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the acquired assets or the strategy for the overall business, and significant negative industry or economic trends. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset group to the estimated undiscounted cash flows over the estimated remaining useful life of the asset group. If the asset group is not recoverable, the impairment loss is calculated as the excess of the carrying value over the fair value. We define our asset group as an operating club or restaurant location, which is also our reporting unit or the lowest level for which cash flows can be identified. Assets to be disposed of are separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. For assets held for sale, we measure fair value using an estimation based on quoted prices for similar items in active or inactive markets (level 2) developed using observable data. The assets and liabilities of a disposal group classified as held for sale are presented separately in the appropriate asset and liability sections of the balance sheet. During the fourth quarter of fiscal 2017, the Company impaired one club for $385,000, and during the fourth quarter of fiscal 2016, the Company recognized a loss on disposal on one property held for sale in Fort Worth, Texas for $1.4 million. See Note 16. Fair Value of Financial Instruments The Company calculates the fair value of its assets and liabilities which qualify as financial instruments and includes this additional information in the notes to consolidated financial statements when the fair value is different than the carrying value of these financial instruments. The estimated fair value of accounts receivable, accounts payable and accrued liabilities approximate their carrying amounts due to the relatively short maturity of these instruments. The carrying value of notes receivable and short and long-term debt also approximates fair value since these instruments bear market rates of interest. None of these instruments are held for trading purposes. Comprehensive Income Comprehensive income is the total of net income or loss and all other changes in net assets arising from non-owner sources, which are referred to as items of other comprehensive income. An analysis of changes in components of accumulated other comprehensive income is presented in the consolidated statements of comprehensive income. Revenue Recognition The Company recognizes revenue from the sale of alcoholic beverages, food and merchandise, service and other revenues at the point-of-sale upon receipt of cash, check, or credit card charge, net of discounts and promotional allowances. Sales and liquor taxes collected from customers and remitted to governmental authorities are presented on a net basis in the accompanying consolidated statements of income. Revenues from the sale of magazines and advertising content are recognized when the issue is published and shipped. Revenues and external expenses related to the Company’s annual Expo convention are recognized upon the completion of the convention. Other rental revenues are recognized when earned. Advertising and Marketing Advertising and marketing expenses are primarily comprised of costs related to public advertisements and giveaways, which are used for promotional purposes. Advertising and marketing expenses are expensed as incurred and are included in selling, general and administrative expenses in the accompanying consolidated statements of income. See Note 4. Income Taxes The Company and its subsidiaries are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where we operate our businesses. Deferred income taxes are determined using the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In addition, a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some portion of the deferred tax asset will not be realized. U.S. GAAP creates a single model to address accounting for uncertainty in tax positions by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. We recognize penalties related to unrecognized tax benefits as a component of selling, general and administrative expenses, and recognize interest accrued related to unrecognized tax benefits in interest expense. See Note 3 in relation to revision of prior year financial statements. Investments Investments in companies in which the company has a 20% to 50% interest are accounted for using the equity method, which are carried at cost and adjusted for the Company’s proportionate share of their undistributed earnings or losses. Investments in companies in which the Company owns less than a 20% interest, or where the Company does not exercise significant influence, are accounted for at cost and reviewed for any impairment. Cost and equity method investments are included in other assets in the Company’s consolidated balance sheets. During the year ended September 30, 2013, the Company acquired approximately 12% of Drink Robust, Inc. (“Robust”) for $600,000. This investment was increased to 15% during the year ended September 30, 2014, and to 51% in October 2014, at which time the subsidiary became part of the consolidated group. The Company sold 31% of this company on September 29, 2016, retaining 20% (see additional discussion in Note 14). Because the Company has no ability to direct the management of the investee company or exert significant influence, the investment is being accounted for at cost beginning on the date of sale. The carrying value of the cost-method investment in Robust was $1.2 million as of September 30, 2016. During the fourth quarter of fiscal 2017, we determined our investment in Drink Robust was impaired and recognized an other-than temporary impairment totaling $1.2 million which brought our carrying value of this investment to zero. Earnings Per Common Share Basic earnings per share includes no dilution and is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potential common stock shares consist of shares that may arise from outstanding dilutive common restricted stock, stock options and warrants (the number of which is computed using the “treasury stock method”) and from outstanding convertible debentures (the number of which is computed using the “if converted method”). Diluted earnings per share (“EPS”) considers the potential dilution that could occur if the Company’s outstanding common restricted stock, stock options, warrants and convertible debentures were converted into common stock that then shared in the Company’s earnings or losses (as adjusted for interest expense, that would no longer occur if the debentures were converted). Net earnings applicable to common stock and the weighted average number of shares used for basic and diluted earnings (loss) per share computations are summarized in the table that follows (in thousands, except per share data): For the Year Ended September 30, 2017 2016 2015 Basic earnings per share: Net income attributable to RCIHH shareholders $ 8,259 $ 11,218 $ 9,214 Weighted average number of common shares outstanding - basic 9,731 9,941 10,359 Basic earnings per share $ 0.85 $ 1.13 $ 0.89 Diluted earnings per share: Net income attributable to RCIHH shareholders $ 8,259 $ 11,218 $ 9,214 Adjustment to net earnings from assumed conversion of debentures (1) 5 153 29 Adjusted net income attributable to RCIHH shareholders 8,264 11,371 9,243 Weighted average number of common shares outstanding - diluted: Weighted average number of common shares outstanding - basic 9,731 9,941 10,359 Effect of potentially dilutive restricted stock, warrants and options (2) - 60 - Effect of potentially dilutive convertible debentures (1) 12 228 47 Weighted average number of common shares outstanding - diluted 9,743 10,229 10,406 Diluted earnings per share $ 0.85 $ 1.11 $ 0.89 *EPS may not foot due to rounding. (1) Represents interest expense on dilutive convertible securities that would not occur if they were assumed converted. (2) All outstanding warrants and options were considered for the EPS computation. Additional shares for options, warrants and debentures amounting to zero, 72,400 and 353,400 for the year ended September 30, 2017, 2016 and 2015 were not considered since they would be antidilutive. Convertible debentures (principal and accrued interest) outstanding at September 30, 2017, 2016 and 2015 totaling $0, $0.5 million and $4.6 million, respectively, were convertible into common stock at prices ranging from $10.00 to $12.50 in each of fiscal year 2016 and 2015. Convertible debentures amounting to $0.9 million, $0.5 million and $0.5 million were dilutive in 2017, 2016 and 2015, respectively. See Note 3 in relation to revision of prior year financial statements. Stock Options At September 30, 2017 and 2016, the Company has no stock options outstanding. The Company recognizes all employee stock-based compensation as a cost in the consolidated financial statements. Equity-classified awards are measured at the grant date fair value of the award and recognized as expense over their requisite service period. The Company estimates grant date fair value using the Black-Scholes option-pricing model. The critical estimates are volatility, expected life and risk-free rate. Legal and Other Contingencies The Company records a liability when it is probable that a loss has been incurred and the amount is reasonably estimable. There is significant judgment required in both the probability determination and as to whether an exposure can be reasonably estimated. In the opinion of management, there was not at least a reasonable possibility that we may have incurred a material loss, or a material loss in excess of a recorded accrual, with respect to loss contingencies for asserted legal and other claims. The Company recognizes legal fees and expenses, including those related to legal contingencies, as incurred. Generally, the Company recognizes gain contingencies when they are realized or when all related contingencies have been resolved. Fair Value Accounting The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: ● Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 – Include other inputs that are directly or indirectly observable in the marketplace. ● Level 3 – Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company classifies its marketable securities as available-for-sale, which are reported at fair value. Unrealized holding gains and losses, net of the related income tax effect, if any, on available-for-sale securities are excluded from income and are reported as accumulated other comprehensive income in stockholders’ equity. Realized gains and losses from securities classified as available for-sale are included in comprehensive income. The Company measures the fair value of its marketable securities based on quoted prices for identical securities in active markets, or Level 1 inputs. Available-for-sale securities had zero balance as of September 30, 2017 and 2016. In accordance with U.S. GAAP, the Company reviews its marketable securities to determine whether a decline in fair value of a security below the cost basis is other than temporary. Should the decline be considered other than temporary, the Company writes down the cost basis of the security and include the loss in current earnings as opposed to an unrealized holding loss. No losses for other than temporary impairments in our marketable securities portfolio were recognized during the years ended September 30, 2017, 2016 and 2015. Assets and Liabilities that are Measured at Fair Value on a Nonrecurring Basis Assets and liabilities that are measured at fair value on a nonrecurring basis relate primarily to tangible property and equipment, goodwill and other intangible assets, which are remeasured when the derived fair value is below carrying value in the consolidated balance sheets. For these assets, the Company does not periodically adjust carrying value to fair value except in the event of impairment. If it is determined that impairment has occurred, the carrying value of the asset is reduced to fair value and the difference is included in other charges, net in the consolidated statements of income. Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands): Fair Value at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable September 30, Identical Asset Observable Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Goodwill $ 4,572 $ - $ - $ 4,572 Property and equipment, net 4,678 - 4,678 - Indefinite-lived intangibles 25,740 - - 25,740 Definite-lived intangibles, net 600 - - 600 Fair Value at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable September 30, Identical Asset Observable Inputs Inputs Description 2016 (Level 1) (Level 2) (Level 3) Assets held for sale $ 2,199 $ - $ - $ 2,199 Other assets 1,156 - - 1,156 Impairments Recognized Years Ended September 30, Description 2017 2016 2015 Goodwill $ (4,697 ) $ - $ - Property and equipment, net (385 ) - - Indefinite-lived intangibles (1,401 ) (2,092 ) (1,705 ) Assets held for sale - (1,400 ) - Other assets (1,156 ) - - Impact of Recently Issued Accounting Standards In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers In February 2015, the FASB issued ASU No. 2015-02, which amends FASB ASU Topic 810, Consolidations In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) In March 2016, the FASB issued amended guidance ASU No. 2016-09, Compensation–Stock Compensation (Topic 718): Improvement to Employee Share-Based Payment Accounting In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) In January 2017, the FASB issued ASU No. 2017-01, Business Combination (Topic 805): Clarifying the Definition of a Business Revenue from Contracts with Customers In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting

Revision of Prior Year Immateri

Revision of Prior Year Immaterial Misstatements and Reclassifications	12 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revision of Prior Year Immaterial Misstatements and Reclassifications	3. Revision of Prior Year Immaterial Misstatements and Reclassifications During the Company’s preparation of its fiscal year 2017 financial statements, the Company assessed the materiality of certain prior year depreciation expense and income tax misstatements that could have a material impact if corrected in the current year. The misstatement in depreciation expense relates to certain leasehold improvements to which incorrect depreciable lives were assigned. The misstatement in income taxes relates to certain differences in deferred taxes in prior years, partially offset by income taxes payable. The Company has revised its consolidated financial statements as of and for the years ended September 30, 2016 and 2015, and the opening balance of retained earnings as of September 30, 2014. The table below presents the impact of the revision in the Company’s consolidated financial statements: Fiscal Year Ended September 30, 2016 Fiscal Year Ended September 30, 2015 As Previously Reported Adjustments As Revised As Previously Reported Adjustments As Revised Statements of Income/ Comprehensive Income: Depreciation and amortization $ 7,173 $ 155 $ 7,328 $ 6,894 $ 151 $ 7,045 Total operating expenses 114,012 155 114,167 114,571 151 114,722 Income from operations 20,848 (155 ) 20,693 20,878 (151 ) 20,727 Income before income taxes 12,997 (155 ) 12,842 14,153 (151 ) 14,002 Income taxes 2,657 (284 ) 2,373 5,164 (53 ) 5,111 Net income 10,340 129 10,469 8,989 (98 ) 8,891 Net income attributable to RCIHH common shareholders 11,089 129 11,218 9,312 (98 ) 9,214 Earnings per share - basic $ 1.12 $ 0.01 $ 1.13 $ 0.90 $ (0.01 ) $ 0.89 Earnings per share - diluted $ 1.10 $ 0.01 $ 1.11 $ 0.90 $ (0.01 ) $ 0.89 Comprehensive income $ 10,231 $ 129 $ 10,360 $ 9,007 $ (98 ) $ 8,909 Comprehensive income attributable to RCI Hospitality Holdings, Inc. 10,980 129 11,109 9,330 (98 ) 9,232 September 30, 2016 As Previously Reported Reclassifications Adjustments As Revised Balance Sheets/Statements of Changes in Stockholders’ Equity Property and equipment, net $ 142,003 $ (503 ) $ (427 ) $ 141,073 Goodwill 45,921 (74 ) - 45,847 Intangibles, net 52,189 577 - 52,766 Total assets 276,488 - (427 ) 276,061 Accrued liabilities 12,806 - 2,580 15,386 Total current liabilities 24,457 - 2,580 27,037 Deferred tax liability 25,470 - (2,204 ) 23,266 Total liabilities 146,346 - 376 146,722 Retained earnings 62,909 - (803 ) 62,106 Total RCIHH stockholders’ equity 127,558 - (803 ) 126,755 Total stockholders’ equity 130,142 - (803 ) 129,339 Total liabilities and stockholders’ equity 276,488 - (427 ) 276,061 The net cash provided by or used in operating, investing and financing activities did not change as a result of the revision. Certain components of net cash provided by operating activities, as presented above, changed but net change amounted to zero for each prior year statement of cash flows presented. During the quarter ended September 30, 2017, the Company revised its presentation of cost of goods sold in its consolidated statements of income. The Company determined that this revision is not material to any prior period and has reflected this revision in the results of operations for the fiscal years ended September 30, 2016 and 2015. This presentation did not affect total cost of goods sold, total operating expenses, income from operations, net income, or net income attributable to RCIHH common shareholders. During the quarter ended September 30, 2017, we revised the classification of certain goodwill assets to indefinite-lived intangible assets in our September 30, 2016 consolidated balance sheet amounting to $74,000 to conform to GAAP. In the same period, we revised the classification of computer software from property and equipment, net to intangible assets with a net carrying value of $503,000 as of September 30, 2016. During the year ended September 30, 2016 in relation to the sale of the 31% interest in Drink Robust, we previously reported a gain on sale of $641,000 and an impairment charge of $825,000 on the remaining 20% interest. We have revised the disclosure in Note 14 to our consolidated financial statements to disclose a loss on sale of $164,000. There is no impact in the financial statements since both the gain and impairment were included in other charges, net in the consolidated statement of income for the year ended September 30, 2016.

Selected Account Information

Selected Account Information	12 Months Ended
	Sep. 30, 2017
Selected Account Information - Schedule Of Selling General And Administrative Expenses Details
Selected Account Information	4. Selected Account Information The components of accrued liabilities are as follows (in thousands): September 30, 2017 2016 Insurance $ 3,160 $ 2,303 Payroll and related costs 1,889 1,506 Property taxes 1,270 1,017 Sales and liquor taxes 990 889 Patron tax 801 1,559 Lawsuit settlement 295 2,704 Unearned revenues 196 256 Income taxes 549 559 Other 2,374 4,593 $ 11,524 $ 15,386 The components of selling, general and administrative expenses are as follows (in thousands): Years Ended September 30, 2017 2016 2015 Taxes and permits $ 8,026 $ 8,089 $ 8,031 Advertising and marketing 6,704 5,374 5,610 Supplies and services 4,873 4,815 4,726 Insurance 4,006 3,575 3,364 Rent 3,258 3,278 4,526 Legal 3,074 3,197 3,318 Utilities 2,824 2,871 2,999 Charge cards fees 2,783 2,252 2,176 Security 2,251 2,042 1,905 Accounting and professional fees 2,159 1,286 1,263 Repairs and maintenance 2,091 2,088 1,916 Other 4,726 4,208 3,764 $ 46,775 $ 43,075 $ 43,598 The components of other charges, net are as follows (in thousands): Years Ended September 30, 2017 2016 2015 Impairment of assets $ 7,639 $ 3,492 $ 1,705 Settlement of lawsuits 317 1,881 11,684 Loss (gain) on sale of assets (542 ) 388 808 Gain on settlement of patron tax (102 ) - (8,167 ) $ 7,312 $ 5,761 $ 6,030

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	5. Property and Equipment Property and equipment consisted of the following (in thousands): September 30, 2017 2016 Buildings and land $ 122,996 $ 121,645 Equipment 30,107 26,715 Leasehold improvements 31,969 24,942 Furniture 8,612 8,009 Total property and equipment 193,684 181,311 Less accumulated depreciation (45,274 ) (40,238 ) Property and equipment, net $ 148,410 $ 141,073 Included in buildings and leasehold improvements above are construction-in-progress projects amounting to $1.6 million and $6.3 million as of September 30, 2017 and 2016, respectively. Depreciation expense was approximately $6.7 million, $6.6 million and $6.3 million for fiscal years 2017, 2016 and 2015, respectively. See Note 3 in relation to revision of prior year financial statements.

Assets Held for Sale

Assets Held for Sale	12 Months Ended
	Sep. 30, 2017
Assets Held For Sale
Assets Held for Sale	6. Assets Held for Sale During the fourth quarter of fiscal 2016, the Company had decided to offer six real estate properties for sale. The aggregate estimated fair value of the properties less cost to sell as of September 30, 2016 was approximately $7.7 million, which is primarily comprised of land and buildings, and reclassified to assets held for sale in the Company’s consolidated balance sheet. During the quarter ended March 31, 2017, the Company sold one of the properties held for sale for $2.2 million, recognizing a $116,000 loss. During the quarter ended June 30, 2017, the Company sold another property held for sale for $1.5 million, recognizing a $0.9 million gain. The gain or loss on the sale of these properties is included in other charges, net in our consolidated statements of income. At the end of the quarter ended June 30, 2017, Company management decided to close an underperforming club in Dallas. The Company wrote off the balance of goodwill for that location and recorded an impairment charge amounting to $1.4 million, which is included in other charges, net in our consolidated statements of income for the three months ended June 30, 2017. The Company also recorded in assets held for sale the carrying value of the property for sale consisting principally of land and building amounting to $5.2 million, which is lower than fair value less cost to sell. At the end of the quarter ended September 30, 2017, two properties classified as held for sale with a carrying value of $4.3 million were reclassified to property and equipment, net in the consolidated balance sheet. At September 30, 2017, we determined the assets no longer met the criteria for held for sale as the sale of one property was no longer likely to be completed within one year and that the other property was no longer available for immediate sale in its present condition due to a lease executed during the period. The assets were measured at the carrying value as adjusted for depreciation which was lower than the fair value at the date reclassified. The Company expects the properties held for sale to be sold within 12 months through property listings by our real estate brokers. The assets held for sale do not have liabilities associated with them that need to be directly settled from the proceeds in the event of a transaction.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	7. Goodwill and Other Intangible Assets Goodwill and other intangible assets consisted of the following (in thousands): September 30, 2017 2016 Indefinite useful lives: Goodwill $ 43,866 $ 45,847 Licenses 70,644 51,849 Tradename 2,215 - Amortization Period Definite useful lives: Discounted leases 18 & 6 years 116 123 Non-compete agreements 5 years 681 291 Software 5 years 768 503 1,565 917 Total goodwill and other intangible assets $ 118,290 $ 98,613 2017 2016 Definite- Lived Intangibles Indefinite-Lived Intangibles Goodwill Definite- Lived Intangibles Indefinite-Lived Intangibles Goodwill Beginning balance $ 917 $ 51,849 $ 45,847 $ 5,176 $ 55,902 $ 52,567 Intangibles acquired 865 22,411 2,716 496 - - Impairment - (1,401 ) (4,697 ) - (2,092 ) - Sale/closure of reporting units - - - (4,003 ) (1,961 ) (6,720 ) Amortization (217 ) - - (752 ) - - Ending balance $ 1,565 $ 72,859 $ 43,866 $ 917 $ 51,849 $ 45,847 Future amortization expense related to definite-lived intangible assets that are subject to amortization at September 30, 2017 is: 2018 - $352,000; 2019 - $321,000; 2020 - $305,000; 2021 - $281,000; 2022 - $228,000; and thereafter - $78,000. Indefinite-lived intangible assets consist of sexually oriented business licenses and tradename, which were obtained as part of acquisitions. These licenses are the result of zoning ordinances, thus are valid indefinitely, subject to filing annual renewal applications, which are done at minimal costs to the Company. The discounted cash flow method of income approach was used in calculating the value of these licenses in a business combination, while the relief from royalty method was used in calculating the value of tradenames. During the year ended September 30, 2017, the Company recognized an impairment loss of $4.7 million related to the goodwill of four reporting units, including one held for sale, as well as an impairment loss of $1.4 million related to two locations’ SOB licenses. The Company impaired one reporting unit during the year ended September 30, 2016 amounting to $2.1 million for indefinite-lived intangibles. The Company impaired two reporting units during the year ended September 30, 2015 in the aggregate amount of $1.7 million for indefinite-lived intangible and zero for goodwill. See Note 16.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt	8. Long-term Debt Long-term debt consisted of the following (in thousands): September 30, 2017 2016 Notes payable at 10-11%, mature August 2022 and December 2024 * $ 2,358 $ 2,662 Note payable at 7%, matures December 2019 * 95 133 Notes payable at 5.5%, matures January 2023 * 1,157 1,238 Notes payable at 5.5%, matures January 2023 and January 2022 * 4,510 4,864 Note payable refinanced at 6.25%, matures July 2018 * 1,120 1,227 Note payable at 6.3%, matures June 2030, collateralized by aircraft - 422 Note payable at 9.5%, matures August 2024 ** 6,941 10,642 Notes payable at 9.5%, mature September 2024 * 6,423 7,040 6% convertible debentures, mature March 2023 ** - 406 Notes payable at 13%, matures October 2016 and 2017 ** - 4,000 Notes payable at 5-7%, mature from 2018 to 2028 * 1,679 1,867 Note payable at 11%, matures June 2018 * - 1,500 9% convertible debentures mature October 2016 - 452 7.45% note payable collateralized by aircraft, matures January 2019 2,740 3,013 Notes payable at 12%, mature December 2017 and September 2018 ** - 4,000 Non-interest-bearing debt to State of Texas, matures May 2022, interest imputed at 9.6% 5,613 6,201 Note payable at 6.5%, matures January 2020 * 4,484 4,621 Note payable at 6%, matures January 2019 * 504 857 Notes payable at 5.5%, matures May 2020 * 5,320 5,493 Note payable at 6%, matures May 2020 * 1,037 1,386 Note payable at 5.25%, matures December 2024 * 1,777 1,842 Note payable at 5.45%, matures July 2020 * 10,620 10,962 Note payable at the greater of 2% above prime or 5% (6.25% at September 30, 2017), matures October 2025 * 4,303 4,430 Note payable at 5%, matures January 2026 * 9,672 9,882 Note payable at 5.25%, matures March 2037 * 4,651 4,442 Note payable at 5%, matures July 2017 * - 2,157 Note payable at 6.25%, matures February 2018 * 1,894 1,894 Note payable at 5.95%, matures August 2021 * 8,267 8,945 Note payable at 12%, matures October 2021 ** 9,671 - Note payable at 4.99%, matures April 2037, collateralized by aircraft 941 - Notes payable at 12%, mature May 2020 ** 5,440 - Note payable at 5%, matures November 2017 ** 5,000 Note payable at 8%, matures May 2029 ** 15,291 - Note payable at 5%, matures May 2038 * 3,441 - Total debt 124,949 106,578 Less unamortized debt issuance costs (597 ) (692 ) Less current portion (17,440 ) (9,950 ) Total long-term debt $ 106,912 $ 95,936 * Collateralized by real estate ** Collateralized by stock in subsidiary Following is a summary of long-term debt at September 30 (in thousands): 2017 2016 Secured by real estate $ 73,312 $ 76,204 Secured by stock in subsidiary 42,343 19,048 Secured by other assets 3,681 3,435 Unsecured 5,613 7,891 $ 124,949 $ 106,578 In April 2010, the Company acquired the real estate for the club in Austin, Texas formerly known as Rick’s Cabaret. In connection with the purchase, the Company executed a note to the seller amounting to $ 2.2 million. The note was collateralized by the real estate and was payable in monthly installments through April 2025 of $19,774, including principal and interest at the prime rate plus 4.5% with a minimum rate of 7%. The Company refinanced this debt in 2013 with a note of $1.5 million, payable in monthly installments of $15,090 through July 2018, including principal and interest at 6.25%. In June 2010, the Company borrowed $518,192 from a lender. The funds were used to purchase an aircraft. The debt bore interest at 6.30% with monthly principal and interest payments of $3,803 beginning in July 2010, maturing June 2030. This note was refinanced with a bank in April 2017 with the borrowing of $952,690 at 4.99% for 20 years, together with a purchase of a new aircraft. Monthly payments for the new note is at $6,286, including interest, beginning in May 2017. This note has been paid off in 2017. In connection with the acquisition of Silver City in January 2012, the Company executed notes to the seller in the amount of $ 1.5 million. The notes are payable over eleven years at $12,256 per month including interest and have an adjustable interest rate of 5.5%. The rate adjusts to prime plus 2.5% in the 61st month, not to exceed 9%. In the same transaction, the Company also acquired the related real estate and executed notes to the seller for $6.5 million. The notes are also payable over eleven years at $53,110 per month including interest and have the same adjustable interest rate of 5.5%. As consideration for the purchase of nine operating adult cabarets and two other licensed location under development at that time (collectively, the “Foster Clubs”), a subsidiary paid to the sellers at closing $3.5 million cash and $22.0 million pursuant to a secured promissory note (the “Club Note”). The Club Note bears interest at the rate of 9.5% per annum, is payable in 144 equal monthly installments of $ 256,602 per month and is secured by the assets purchased from the Companies. In connection with the acquisition of the Foster Clubs, as explained above, the Company’s wholly owned subsidiary, Jaguars Holdings, Inc. (“JHI”), entered into a Commercial Contract (the “Real Estate Agreement”), which agreement provided for JHI to purchase the real estate where the Foster Clubs are located. The transactions contemplated by the Real Estate Agreement closed on October 16, 2012. The purchase price of the real estate was $10.1 million (discounted to $9.6 million as explained below) and was paid with $350,000 in cash, $9.1 million in mortgage notes, and an agreement to make a one-time payment of $650,000 in twelve years that bears no interest. The note bears interest at the rate of 9.5%, is payable in 143 equal monthly installments and is secured by the real estate properties. The Company has recorded a debt discount of $431,252 related to the one-time payment of $650,000. The Club Note from the Jaguars acquisition also provides that in the event any regulatory or administrative authority seeks to enforce or attempts to collect any tax or obligation or liability that may be due pursuant to the Texas Patron Tax (sometimes referred to as the “Pole Tax”) or related legislation, then the then outstanding principal amount of the Club Note, as of the date the tax is enforced, will immediately be reduced by an amount calculated by multiplying 1,200,000 by the dollar amount of the per-person tax implemented (the “Reduction Amount”). The Reduction Amount cannot exceed $6.0 million. By way of example, if exactly two years after closing, a $2.00 per person tax is implemented and enforced, the Reduction Amount would be $2.4 million and the then principal amount of the Club Note would be reduced $2.4 million. The Texas Patron Tax is currently enacted to be $5 per person which equates to a $6.0 million Reduction Amount. The State of Texas has demanded payment and this provision was invoked in July 2014 and the Company recorded a gain of $6 million, less related debt discount. During the year ended September 30, 2013, the Company acquired four parcels of real estate at a cost aggregating $3,230,000 and incurred debt aggregating $2.6 million in connection therewith. The notes bear interest at rates ranging from 5 - 7% and are payable $25,660 monthly, including principal and interest. The notes mature from 2018 to 2028. On October 15, 2013, the Company sold to certain investors (i) 9% Convertible Debentures with an aggregate principal amount of $4,525,000 (the “Debentures”), under the terms and conditions set forth in the Debentures, and (ii) warrants to purchase a total of 72,400 shares of the Company’s common stock (the “Warrants”), under the terms and conditions set forth in the Warrants. Each of the Debentures had a term of three years, was convertible into shares of our common stock at a conversion price of $12.50 per share (subject to adjustment), and had an annual interest rate of 9%, with one initial payment of interest only due April 15, 2014. Thereafter, the principal amount was payable in 10 equal quarterly principal payments, which amounts to a total of $452,500, plus accrued and unpaid interest. Six months after the issue date of the Debentures, we had the right to redeem the Debentures if the Company’s common stock has a closing price of $16.25 (subject to adjustment) for 20 consecutive trading days. The Warrants had an exercise price of $12.50 per share (subject to adjustment) and expired on October 15, 2016. The Company sold the Debentures and Warrants to the investors in a private transaction and received consideration of $4,525,000. The notes were paid off in October 2016. The fair value of the warrants was estimated to be $105,318 using a Black-Scholes option-pricing model using the following weighted average assumptions: Volatility 28 % Expected life 1.5 years Expected dividend yield - Risk free rate 0.33 % The cost of the warrants has been recognized as a discount on the related debt and will be amortized to interest expense over the life of the debt. The warrants expired in October 2016. In December 2013, the Company borrowed $3.6 million from a lender. The funds were used to purchase an aircraft. The debt bears interest at 7.45% with monthly principal and interest payments of $40,653 beginning March 2012. The note matures in January 2019. In December 2014, the Company refinanced certain real estate debt amounting to $2.1 million with new bank debt of $2.0 million. The new debt is payable $13,270 per month, including interest at 5.25% and matures in ten years. In December 2014, the Company borrowed $1.0 million from an individual. The note is collateralized by certain real estate, is payable $13,215 per month, including interest at 10% and matures in ten years. On January 13, 2015 a Company subsidiary purchased Down in Texas Saloon gentlemen’s club in an Austin, Texas suburb. As part of the transaction, another subsidiary also purchased the club’s real estate. Total consideration of $6.8 million consisted of $3.5 million for the club business and $3.3 million for its 3.5 acres of real estate. Payment was in the form of $1 million in cash and $1.4 million in seller financing at 6% annual interest, with the balance provided by commercial bank financing in the form of a note at a variable interest rate equal to the prime rate plus 2%, but in no event less than 6.5%. Payments on these notes aggregate $68,829 per month. See Note 14. On May 4, 2015 a Company subsidiary purchased The Seville gentlemen’s club in Minneapolis Minnesota. As part of the transaction, another subsidiary also purchased the club’s real estate. Total consideration of $8.5 million consisted of $4.5 million for the assets of the club business and $4.0 million for the real estate. Payment was made through bank financing of $5.7 million at 5.5% interest, seller financing of $1.8 million at 6% and cash of $1.1 million. See Note 14. There are certain financial covenants with which the Company must be in compliance related to this financing. The Company is in compliance with such covenants as of September 30, 2017. Payments on these notes aggregate to $65,355 per month. On July 30, 2015, a subsidiary of the Company acquired the building in which the Company’s Miami Gardens, Florida nightclub operates. The cost was $15,300,000 and was purchased with an $11,325,000 note, payable in monthly installments of approximately $78,000, including interest at 5.45% and matures in five years and the balance with cash. The building has several other third-party tenants in addition to the Company’s nightclub. There are certain financial covenants with which the Company must be in compliance related to this financing. The Company is in compliance with such covenants as of September 30, 2017. In 2015, the Company reached a settlement with the State of Texas over payment of the state’s Patron Tax on adult club customers. To resolve the issue of taxes owed, the Company agreed to pay $10.0 million in equal monthly installments of $119,000, without interest, over 84 months, beginning in June 2015, for all but two nonsettled locations. Going forward, the Company agreed to remit the Patron Tax on a monthly basis, based on the current rate of $5 per customer. For accounting purposes, the Company has discounted the $10.0 million at an imputed interest rate of 9.6%, establishing a net present value for the settlement of $7.2 million. This is included as long-term debt in the consolidated balance sheets. In October 2015, the Company refinanced certain real estate debt amounting to $2.3 million with new bank debt of $4.6 million. After closing costs, the Company received $2.0 million in cash from the transaction. The new debt is payable $30,244 per month, including interest at the prime rate plus 2% (5.5% at September 30, 2016) and matures in ten years. There are certain financial covenants with which the Company must be in compliance related to this financing. The Company is in compliance with such covenants as of September 30, 2017. In October 2015, the Company entered into a $4.7 million construction loan with a commercial bank for a new corporate headquarters building. The note, which was fully funded upon the finish of construction of the building in October 2016, is payable over 20 years at $31,988 per month including interest and has an adjustable interest rate of 5.25%. The rate adjusts to prime plus 1% in the 61st month, with a floor of 5.25%. In January 2016, a subsidiary of the Company acquired the building in which the Company’s Rick’s Cabaret New York nightclub operates. The cost was $10.5 million, including closing costs and was purchased with a $10.0 million note, payable in monthly installments of approximately $59,000, including interest at 5.0% and matures in ten years. There are certain financial covenants with which the Company must be in compliance related to this financing. The Company is in compliance with such covenants as of September 30, 2017. In July 2016, the Company acquired certain land for future development of a Bombshells in Harris County, Texas for $3.3 million, financed with a bank note for $2.2 million, payable interest only at 5.0% monthly until its maturity in 12 months. This note has been paid off in 2017. In August 2016, the Company acquired certain land for future development of a Bombshells in Harris County, Texas for $2.5 million, financed with a bank note for $1.9 million, payable interest only at 5.0% monthly until its maturity in 18 months. In August 2016, the Company refinanced two notes payable with an aggregate carrying value of $6.1 million with a $9.0 million bank note at an interest rate of 5.95%. The note matures in 10 years with monthly installments of $100,062 and a balloon payment at maturity for the remaining balance. There are certain financial covenants with which the Company must be in compliance related to this financing, which the Company would not have been in compliance with as of September 30, 2017, except for the subsequent effect of the New Loan (see Note 20). On October 5, 2016, the Company refinanced $8.0 million of long-term debt by borrowing $9.9 million. The new unsecured debt is payable $118,817 per month, including interest at 12%, and matures in five years with a balloon payment for the remaining balance at maturity. The refinanced debt was comprised of interest-only notes that were scheduled to mature with full principal payments in fiscal 2018. On January 4, 2017, the Company paid off $392,000 of convertible 6% notes, which would have matured on March 4, 2023. On March 13, 2017, the Company entered into a promissory note with a bank, which provides for a $1.0 million revolving line of credit maturing on March 13, 2018. The interest rate under this revolving line of credit is at 6.5% per annum payable every 13th of each month starting April 13, 2017 for all outstanding borrowings. In an event of a default, as defined in the agreement, the interest rate shall be increased to 17% per annum. As of September 30, 2017, the Company had available borrowing capacity of $1.0 million under the revolving line of credit. On May 1, 2017, the Company raised $5.4 million through the issuance of 12% unsecured promissory notes to certain investors, which notes mature on May 1, 2020. The notes pay interest-only in equal monthly installments, with a lump sum principal payment at maturity. On May 4, 2017, the Company entered into a construction loan agreement with a bank for the construction of the Company’s Bombshells Pearland location. The maximum availability of the 5% promissory note is $4.8 million with advances based on the progress of construction. On June 4, 2017, an initial advance of $2.2 million was used to pay off a previous interest-only note for the same construction project. The new loan is payable interest-only until after one year from the date of the initial advance when the construction loan, including all advances as its principal, converts to an amortizing 20-year note with scheduled monthly payments to be determined on the date of conversion. The Company paid loan costs amounting to $24,000, which will be amortized for the term of the note. On May 8, 2017, in relation to the Scarlett’s acquisition (see Note 14), the Company executed two promissory notes with the sellers: (i) a 5% short-term note for $5.0 million payable in lump sum after six months from closing date and (ii) a 12-year amortizing 8% note for $15.6 million. The 12-year note is payable $168,343 per month, including interest. Future maturities of long-term debt consist of the following, net of debt discount (in thousands): Regular Balloon Total Amortization Payments Payments 2018 $ 9,512 $ 7,928 $ 17,440 2019 9,653 2,370 12,023 2020 8,270 24,816 33,086 2021 6,116 5,285 11,401 2022 4,923 8,317 13,240 Thereafter 23,314 14,445 37,759 $ 61,788 $ 63,161 $ 124,949

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	9. Income Taxes The provision for income taxes consisted of the following (in thousands): Years Ended September 30, 2017 2016 2015 Current Federal $ 2,989 $ 260 $ 894 State and local 1,097 970 335 Total current income tax expense 4,086 1,230 1,229 Deferred Federal 1,545 1,110 3,771 State and local 728 33 111 Total deferred income tax expense 2,273 1,143 3,882 Total income tax expense $ 6,359 $ 2,373 $ 5,111 See Note 3 in relation to revision of prior year financial statements. The Company and its subsidiaries do not operate in tax jurisdictions outside of the United States. Income tax expense differs from the “expected” income tax expense computed by applying the U.S. federal statutory rate to earnings before income taxes for the years ended September 30 as a result of the following (in thousands): Years Ended September 30, 2017 2016 2015 Computed expected income tax expense $ 4,979 $ 4,366 $ 4,759 State income taxes, net of federal benefit 291 730 221 Transfer of deferred tax liabilities with subsidiaries sold - (841 ) - Permanent differences 108 (109 ) 131 Change in deferred tax liability rate 1,329 - - Reserve for uncertain tax position 406 240 - Tax credits (564 ) (2,013 ) - Other (190 ) - Total income tax expense $ 6,359 $ 2,373 $ 5,111 During the fiscal year ended September 30, 2016 the Company deconsolidated three subsidiaries. Two of these subsidiaries were 100 percent owned subsidiaries, 100 percent of the stock of both of these subsidiaries were sold to third parties. The third subsidiary was a 51 percent owned subsidiary that was accounted for under the consolidated method; 31 percent of the 51 percent ownership of the stock was sold during the year to a third party, and the investment is now accounted for under the cost method. In accordance with U.S. GAAP, the company has elected to account for the deferred taxes on the inside basis differences of all three deconsolidated subsidiaries as a component of the gain or loss on the sale of the shares. All outside basis differences in the investment in subsidiaries stock are accounted for as a component of the tax provision. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): September 30, 2017 2016 Deferred tax assets: Patron tax $ 1,954 $ 2,074 Other 231 2,172 2,185 4,246 Deferred tax liabilities: Intangibles (18,549 ) (19,034 ) Property and equipment (9,177 ) (8,478 ) (27,726 ) (27,512 ) Net deferred tax liability $ (25,541 ) $ (23,266 ) For the year ended September 30, 2016, income tax expense includes a tax benefit in the amount of $2.0 million representing the net amount to be realized from fiscal year 2016 and from amending certain prior year federal tax returns to take the available FICA tip tax credits which were not taken in prior years. The Company will continue to utilize FICA tip credits in future tax filings. Included in the Company’s deferred tax liabilities at September 30, 2017 and 2016 is approximately $15.9 million and $16.3 million, respectively, representing the tax effect of indefinite-lived intangible assets from club acquisitions which are not deductible for tax purposes. These deferred tax liabilities will remain in the Company’s consolidated balance sheet until the related clubs are sold. The Company may recognize the tax benefit from uncertain tax positions only if it is at least more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon settlement with the taxing authorities. We recognize accrued interest related to unrecognized tax benefits as a component of accrued liabilities. We recognize penalties related to unrecognized tax benefits as a component of selling, general and administrative expenses, and recognize interest accrued related to unrecognized tax benefits in interest expense. During the year ended September 30, 2017, the Company has accrued $865,000 (all related to previous years’ taxes) in uncertain state tax positions. In fiscal 2017, the Company also accrued $223,000 and $266,000 in penalties and interest, respectively, related to uncertain tax positions. The following table shows the changes in the Company’s uncertain tax positions (in thousands): Years Ended September 30, 2017 2016 2015 Balance at beginning of year $ 240 $ - $ - Additions for tax positions of prior years 625 240 - Balance at end of year $ 865 $ 240 $ - The full balance of $865,000, if recognized, would affect the Company’s annual effective tax rate, net of any federal tax benefits. The Company does not expect any changes that will significantly impact its uncertain tax positions within the next twelve months. The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various states. Fiscal year ended September 30, 2016 remains open to tax examination. The Company’s federal income tax returns for the years ended September 30, 2015, 2014 and 2013 are currently being examined by the Internal Revenue Service. The Company is also being examined for state income taxes, the settlement of which may occur within the next twelve months.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	10. Stock-Based Compensation In 2010, the Company’s Board of Directors approved the 2010 Stock Option Plan (the “2010 Plan”). The 2010 Plan was approved by the shareholders of the Company at the 2011 Annual Meeting of Stockholders. At the 2012 Annual Meeting of Stockholders, shareholders approved amending the 2010 Plan to increase the maximum aggregate number of shares of common stock that may be optioned and sold from 500,000 to 800,000. The options granted under the Plans may be either incentive stock options or non-qualified options. The 2010 Plan is administered by the Board of Directors or by a compensation committee of the Board of Directors. The Board of Directors has the exclusive power to select individuals to receive grants, to establish the terms of the options granted to each participant, provided that all options granted shall be granted at an exercise price not less than the fair market value of the common stock covered by the option on the grant date and to make all determinations necessary or advisable under the 2010 Plan. There were no options outstanding as of September 30, 2017 or 2016. In July 2014, the Company granted to an executive officer and an officer of a subsidiary a total of 96,325 shares of restricted stock. The total grant date fair value of all of these awards was $963,000, or $10.00 per share, and vest in two years. Restricted stock awards are awards of common stock that are subject the restrictions on transfer and to a risk of forfeiture if the awardee terminates employment with the Company prior to the lapse of the restrictions. The fair value of such stock was determined using the closing price on the grant date and compensation expense is recorded over the applicable requisite service periods. Forfeitures are recognized as a reversal of expense of any unvested amounts in the period incurred. These restricted stock awards vested in July 2016 at an aggregate intrinsic value of $969,000. There was no restricted stock outstanding as of September 30, 2017 and 2016. Stock-based compensation expense recognized during the fiscal years ended September 30, 2017, 2016 and 2015 amounted to $0, $360,000 and $480,000, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies Leases The Company leases certain equipment and facilities under operating leases, of which rent expense was approximately $3.3 million, $3.3 million and $4.5 million for the years ended September 30, 2017, 2016 and 2015, respectively. Rent expense for the Company’s operating leases, which generally have escalating rentals over the term of the lease, is recorded using the straight-line method over the initial lease term whereby an equal amount of rent expense is attributed to each period during the term of the lease, regardless of when actual payments are made. Generally, this results in rent expense in excess of cash payments during the early years of a lease and rent expense less than cash payments in the later years. The difference between rent expense recognized and actual rental payments is included in other long-term liabilities in the consolidated balance sheets. Future minimum annual lease obligations as of September 30, 2017 are as follows: 2018 $ 2,967 2019 2,797 2020 2,841 2021 2,830 2022 2,784 Thereafter 24,477 Total future minimum lease obligations $ 38,696 Legal Matters Texas Patron Tax In 2015, the Company reached a settlement with the State of Texas over the payment of the state’s Patron Tax on adult club customers. To resolve the issue of taxes owed, the Company agreed to pay $10.0 million in equal monthly installments of $119,000, without interest, over 84 months, beginning in June 2015, for all but two nonsettled locations. The Company agreed to remit the Patron Tax on a monthly basis, based on the current rate of $5 per customer. For accounting purposes, the Company has discounted the $10.0 million at an imputed interest rate of 9.6%, establishing a net present value for the settlement of $7.2 million. As a consequence, the Company has recorded an $8.2 million pre-tax gain for the third quarter ending June 30, 2015, representing the difference between the $7.2 million and the amount previously accrued for the tax. In March 2017, the Company settled with the State of Texas for one of the two remaining unsettled Patron Tax locations. To resolve the issue of taxes owed, the Company agreed to pay a total of $687,815 with $195,815 paid at the time the settlement agreement was executed followed by 60 equal monthly installments of $8,200 without interest. The aggregate balance of Patron Tax settlement liability amounted to $5.6 million and $6.2 million as of September 30, 2017 and 2016, respectively, and is included in long-term debt in the consolidated balance sheets. New York Settlement Filed in 2009, the case claimed Rick’s Cabaret New York misclassified entertainers as independent contractors. Plaintiffs sought minimum wage for the hours they danced and return of certain fees. RCI Entertainment (New York), Inc. and Peregrine Enterprises, Inc. maintained the dancers were properly classified, and alternatively, amounts earned were well in excess of the minimum wage and should satisfy any obligations. On April 1, 2015, we and our subsidiaries, RCI Entertainment (New York), Inc. and Peregrine Enterprises, Inc., entered into an agreement to settle in full a New York based federal wage and hour class and collective action filed in the United States District Court for the Southern District of New York. On September 22, 2015, the Court granted final approval of the settlement. Under the terms of the agreement, Peregrine Enterprises, Inc. was to make up to $15.0 million available to class members and their attorneys. The actual amount paid was determined based on the number of class members responding by the end of a two-month notice period which ended on December 4, 2015. Unclaimed checks or payments reverted back to Peregrine at that time. Based on the current schedule, an initial payment for attorneys’ fees of $1,833,333 was made in October 2015, with two subsequent payments of $1,833,333 each being made in equal annual installments. As part of the settlement, RCIHH was required to guarantee the obligations of RCI Entertainment (New York), Inc. and Peregrine Enterprises, Inc. under the settlement. The Company expensed $11.1 million during the year ended September 30, 2015 as the final liability for its obligations under the settlement, which was included in other charges, net in the consolidated statement of income. Of this amount, $5.6 million was paid to entertainers and $5.5 million has been or will be paid to the lawyers. As of September 30, 2017 and 2016, the Company has a remaining balance of $37,000 and $2.7 million, respectively, recorded in accrued liabilities on the Company’s consolidated balance sheets. Indemnity Insurance Corporation As previously reported, the Company and its subsidiaries were insured under a liability policy issued by Indemnity Insurance Corporation, RRG (“IIC”) through October 25, 2013. The Company and its subsidiaries changed insurance companies on that date. On November 7, 2013, the Court of Chancery of the State of Delaware entered a Rehabilitation and Injunction Order (“Rehabilitation Order”), which declared IIC impaired, insolvent and in an unsafe condition and placed IIC under the supervision of the Insurance Commissioner of the State of Delaware (“Commissioner”) in her capacity as receiver (“Receiver”). The Rehabilitation Order empowered the Commissioner to rehabilitate IIC through a variety of means, including gathering assets and marshaling those assets as necessary. Further, the order stayed or abated pending lawsuits involving IIC as the insurer until May 6, 2014. On April 10, 2014, the Court of Chancery of the State of Delaware entered a Liquidation and Injunction Order With Bar Date (“Liquidation Order”), which ordered the liquidation of IIC and terminated all insurance policies or contracts of insurance issued by IIC. The Liquidation Order further ordered that all claims against IIC must have been filed with the Receiver before the close of business on January 16, 2015 and that all pending lawsuits involving IIC as the insurer were further stayed or abated until October 7, 2014. As a result, the Company and its subsidiaries no longer have insurance coverage under the liability policy with IIC. Currently, there are several civil lawsuits pending against the Company and its subsidiaries. The Company has retained counsel to defend against and evaluate these claims and lawsuits. We are funding 100% of the costs of litigation and will seek reimbursement from the bankruptcy receiver. The Company filed the appropriate claims against IIC with the Receiver before the January 16, 2015 deadline and has provided updates as requested; however, there are no assurances of any recovery from these claims. It is unknown at this time what effect this uncertainty will have on the Company. As previously stated, since October 25, 2013, the Company has obtained general liability coverage from other insurers, which have covered and/or will cover any claims arising from actions after that date. We have 8 unresolved cases left out of the original 71 cases. General The Company has been sued by a landlord in the 33rd Judicial District Court of Harris County, Texas for a Houston Bombshells which was under renovation in 2015. The plaintiff alleges RCI Hospitality Holdings, Inc.’s subsidiary, BMB Dining Services (Willowbrook), Inc., breached a lease agreement by constructing an outdoor patio, which allegedly interfered with the common areas of the shopping center, and by failing to provide Plaintiff with proposed plans before beginning construction. Plaintiff also asserts RCI Hospitality Holdings, Inc. is liable as guarantor of the lease. The lease was for a Bombshells restaurant to be opened in the Willowbrook Shopping Center in Houston, Texas. Both RCI Hospitality Holdings, Inc. and BMB Dining Services (Willowbrook), Inc. have denied liability and assert that Plaintiff has failed to mitigate its claimed damages. Further, BMB Dining Services (Willowbrook), Inc. asserts that Plaintiff affirmatively represented that the patio could be constructed under the lease and has filed counter claims and third-party claims against Plaintiff, Plaintiff’s manager, and Plaintiff’s broker asserting that they committed fraud and that the landlord breached the applicable agreements. It is unknown at this time whether the resolution of this uncertainty will have a material effect on the Company’s financial condition. On June 23, 2014, Mark H. Dupray and Ashlee Dupray filed a lawsuit against Pedro Antonio Panameno and our subsidiary JAI Dining Services (Phoenix) Inc. (“JAI Phoenix”) in the Superior Court of Arizona for Maricopa County. The suit alleges that Mr. Panameno injured Mr. Dupray in a traffic accident after being served alcohol at an establishment operated by JAI Phoenix. The suit alleges JAI Phoenix is liable under theories of common law dram shop negligence and dram shop negligence per se. After a jury trial proceeded to a verdict in favor of the plaintiffs against both defendants, in April 2017 the Court entered a judgment under which JAI Phoenix’s share of compensatory damages is approximately $1.4 million and its share of punitive damages is $4 million. In May 2017, JAI Phoenix filed a motion for judgment as a matter of law or, in the alternative, motion for new trial. The Court denied this motion in August 2017. In September 2017, JAI Phoenix filed a notice of appeal. A hearing date for the appeal has not yet been scheduled. JAI Phoenix believes the Court’s assessments of liability and damages are unsupportable by the facts of the case and the law, and JAI Phoenix will continue to vigorously defend itself. RCI Hospitality Holdings, Inc. is not a party to the lawsuit. The Company estimates a possible loss in the range of $0 to $5.0 million in this matter. Settlements of lawsuits for the years ended September 30, 2017, 2016 and 2015 total $316,000, $1.9 million and $11.7 million, respectively. As of September 30, 2017 and 2016, the Company has accrued $295,000 and $2.7 million in accrued liabilities, respectively, related to settlement of lawsuits.

Common Stock

Common Stock	12 Months Ended
	Sep. 30, 2017
Stockholders' Equity Note [Abstract]
Common Stock	12. Common Stock During the year ended September 30, 2015, the following common stock transactions occurred: ● The Company acquired 225,280 shares of its own common stock at a cost of $2.3 million. These shares were subsequently retired. ● The Company issued 232,506 common shares for the conversion of debt and interest in the aggregate amount of $2.4 million. ● The Company issued 200,000 common shares for a portion of the acquisition cost of an energy drink company. The value of the shares was $2.4 million. ● Options exercised during the year amounted to 10,000 shares and $86,900. During the year ended September 30, 2016, the following common stock transactions occurred: ● The Company acquired 747,081 shares of its own common stock at a cost of $7.3 million. These shares were subsequently retired. ● The Company issued 125,610 common shares for the conversion of debt and interest in the aggregate amount of $1.3 million. ● Warrants exercised during the year amounted to 48,780 shares amounting to $500,000. ● The Company paid quarterly dividends of $0.03 per share starting the second quarter for an aggregate amount of $862,000. During the year ended September 30, 2017, the following common stock transactions occurred: ● The Company acquired 89,685 shares of its own common stock at a cost of $1.1 million. These shares were subsequently retired. ● The Company paid quarterly dividends of $0.03 per share for an aggregate amount of $1.2 million.

Employee Retirement Plan

Employee Retirement Plan	12 Months Ended
	Sep. 30, 2017
Employee Retirement Plan
Employee Retirement Plan	13. Employee Retirement Plan The Company sponsors a Simple IRA plan (the “Plan”), which covers all of the Company’s corporate employees. The Plan allows the corporate employees to contribute up to the maximum amount allowed by law, with the Company making a matching contribution of up to 3% of the employee’s salary. Expenses related to matching contributions to the Plan approximated $130,000, $108,000 and $94,000 for the years ended September 30, 2017, 2016 and 2015, respectively.

Acquisitions and Dispositions

Acquisitions and Dispositions	12 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions and Dispositions	14. Acquisitions and Dispositions 2015 Acquisitions On October 30, 2014, a 51% owned subsidiary of the Company acquired certain assets and liabilities of Robust Energy LLC for $200,000 in cash and 200,000 shares of its restricted common stock for a total purchase price of $3.6 million. The Company also agreed to issue 50,000 shares of RCIHH common stock each to the two principals of Robust Energy LLC if Robust has net income of at least $1 million during the 2015 calendar year. The principals entered into a Lock-Up Agreement with the Company in connection with the issuance by the Company of its shares of common stock as explained above, which will provide that none of the shares will be sold for a period of one year after the date of issuance and, thereafter, neither principal will sell more than 1/6th of their respective shares per month that they receive in connection herewith. Robust is an energy drink distributor, targeting the on-premises bar and mixer market. The following information summarizes the allocation of fair values assigned to the assets and liabilities at the purchase date (in thousands). Inventory and accounts receivable $ 500 Equipment, furniture and fixtures 356 Definite-lived intangibles 4,931 Goodwill 5,326 Accounts payable (1,482 ) Notes payable (963 ) Deferred tax liability (1,726 ) Noncontrolling interest (3,392 ) Net assets $ 3,550 In accordance with U.S. GAAP, the Company recorded a gain of approximately $229,000 on the value of its earlier 15% ($750,000) investment in this company. Goodwill from this transaction is deductible for tax purposes. On January 13, 2015, a Company subsidiary purchased Down in Texas Saloon gentlemen’s club in an Austin, Texas suburb. As part of the transaction, another subsidiary also purchased the club’s real estate. Total consideration of $6.8 million consisted of $3.5 million for the club business and $3.3 million for its 3.5 acres of real estate. Payment was in the form of $1 million in cash and $1.4 million in seller financing at 6% annual interest, with the balance provided by commercial bank financing at a variable interest rate equal to the prime rate plus 2%, but in no event less than 6.5%. See Note 8. The following information summarizes the allocation of fair values assigned to the assets at the purchase date (in thousands). Buildings and land $ 3,130 Furniture and fixtures 20 Inventory 4 SOB license 3,546 Noncompete 100 Net assets $ 6,800 On May 4, 2015, a Company subsidiary purchased The Seville gentlemen’s club in Minneapolis, Minnesota. As part of the transaction, another subsidiary also purchased the club’s real estate. Total consideration of $8.5 million consisted of $4.5 million for the assets of the club business and $4.0 million for the real estate. Payment was made through bank financing of $5.7 million at 5.5% interest, seller financing of $1.8 million at 6%, and cash of $1.1 million. See Note 8. The following information summarizes the allocation of fair values assigned to the assets at the purchase date (in thousands). Buildings and land $ 4,050 Furniture and fixtures 200 Inventory 109 Goodwill 3,941 Noncompete 200 Net assets $ 8,500 Goodwill from this transaction is deductible for tax purposes. 2016 Dispositions In September 2016, we sold a 31% interest in Robust for a $2.0 million note back to its former owner, retaining a 20% interest in the business. The sale of the 31% interest resulted in a loss in control of Robust and we recognized a loss of $184,000 at the date of deconsolidation. The loss was measured as the excess of the carrying amount of the assets and liabilities over the aggregate of 1) the fair value of the $2 million note received, 2) the fair value of retained non-controlling interest measured at $1.2 million, and 3) the carrying amount of the noncontrolling interest. At the date of deconsolidation, we no longer held a significant influence in Robust and have accounted for our 20% remaining interest as a cost method investment. The fair value of the remaining investment was $0 and $1.2 million as of September 30, 2017 and 2016. See Note 16 for further discussion of the other-than-temporary impairment recognized in 2017. In September 2016, the Company sold two adult clubs and closed a Bombshells location. Following are the aggregate details of the sales: ● Sales price — $6.3 million ● Cash received — $3.5 million ● Notes receivable — $2.8 million ● Gain on sale — $1.1 million of adult club ● Loss on closure of Bombshells — $550,000 ● Deferred gain on sale of adult club (gain recognized as note collected) — $399,000 The notes receivable are payable as follows: ● $1.8 million payable at 6% over 240 months. ● $1.0 million payable at 9% over 120 months. The gain/loss on sale transactions above includes a tax benefit of the deferred tax liabilities amounting to $2.5 million, which were released upon the sale of the entities. 2017 Acquisitions On April 26, 2017, subsidiaries of the Company acquired the assets of the Hollywood Showclub in the Greater St. Louis area, as well as the club’s building and land, adjacent land, and a nearby building and land that can be used for another gentlemen’s club. The total purchase price for all the acquired assets and real properties was $4.2 million, paid in cash at closing. The following information summarizes the allocation of fair values assigned to the assets at acquisition date (in thousands): Land and building $ 2,320 Furniture and equipment 141 Noncompete 200 Other assets 74 Goodwill 1,539 Accrued liability (75 ) Net assets $ 4,199 Management believes that the recorded goodwill represents the Company’s expansion into the Greater St. Louis area. Goodwill will not be amortized, but will be tested at least annually for impairment. The goodwill balance of $1.5 million, which was recognized in the Nightclubs segment, is deductible for tax purposes. On May 8, 2017, a subsidiary of the Company acquired the company that owns Scarlett’s Cabaret Miami in Pembroke Park, Florida along with certain related intellectual property for a total consideration of $26.0 million, payable $5.4 million at closing, $5.0 million after six months through a short-term 5% note, and $15.6 million through a 12-year amortizing 8% note. See Note 8. The following information summarizes the allocation of fair values assigned to the assets at acquisition date (in thousands): Inventory $ 109 Leasehold improvements 1,222 Furniture and equipment 633 Noncompete 400 SOB license 20,196 Tradename 2,215 Goodwill 1,177 Net assets $ 25,952 Management believes that the recorded goodwill represents the Company’s strong market positioning in the South Florida area and with its different clientele from Tootsie’s Cabaret, which is five miles away, the two are complementary to each other including management synergies. Goodwill for this acquisition will not be amortized, but will be tested at least annually for impairment. The goodwill amount of $1.2 million, which was recognized in the Nightclubs segment, is deductible for tax purposes. In conjunction with the acquisition, the Company made an election under IRS Code 338(h)10 to treat the acquisition as an asset purchase for tax purposes. As a result, no deferred taxes were recorded upon acquisition. The Company’s pro forma results of operations for the acquisitions have not been presented because the effect of the acquisitions was not material to our consolidated financial statements. Since the acquisition dates, the two acquisitions generated combined revenues of $5.6 million that are included in the Company’s consolidated statements of income for the year ended September 30, 2017. 2017 Dispositions On January 13, 2017, we closed the sale on one of our non-income producing properties, included in assets held for sale on our condensed consolidated balance sheet as of September 30, 2016, for $2.2 million in cash, recognizing approximately $116,000 loss on the sale. Proceeds were used to pay off the remaining $1.5 million of a related 11% balloon note, which was due in 2018. The Company paid a $75,000 prepayment penalty to pay off the debt. On June 6, 2017, the Company closed on the sale of another non-income producing property, included in assets held for sale on the Company’s condensed consolidated balance sheet as of September 30, 2016, for $1.5 million, recognizing approximately $0.9 million gain on the sale. The buyer owned one of the Company’s notes payable, hence, the Company exchanged the property for a $1.5 million reduction in its note payable.

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	15. Quarterly Results of Operations (Unaudited) The following tables summarize unaudited quarterly data for fiscal 2017, 2016 and 2015 (in thousands, except per share data): For the Three Months Ended December 31, 2016 March 31, 2017 June 30, 2017 September 30, 2017(4) Revenues $ 33,739 $ 34,518 $ 37,429 $ 39,210 Income from operations(1) $ 6,333 $ 7,487 $ 7,883 $ 1,436 Net income (loss) attributable to RCIHH shareholders(1) $ 2,898 $ 3,759 $ 3,841 $ (2,239 ) Earnings (loss) per share attributable to RCIHH shareholders Basic $ 0.30 $ 0.39 $ 0.40 $ (0.23 ) Diluted $ 0.30 $ 0.39 $ 0.40 $ (0.23 ) Weighted average number of common shares outstanding Basic 9,768 9,719 9,719 9,719 Diluted 9,814 9,721 9,719 9,719 For the Three Months Ended December 31, 2015 March 31, 2016 June 30, 2016 September 30, 2016 Revenues $ 33,475 $ 34,396 $ 33,952 $ 33,037 Income from operations(2) $ 5,717 $ 7,550 $ 6,657 $ 769 Net income attributable to RCIHH shareholders(2) $ 2,552 $ 5,505 $ 2,653 $ 508 Earnings per share attributable to RCIHH shareholders Basic $ 0.25 $ 0.55 $ 0.27 $ 0.05 Diluted $ 0.25 $ 0.54 $ 0.27 $ 0.05 Weighted average number of common shares outstanding Basic 10,296 10,013 9,906 9,839 Diluted 10,635 10,215 10,047 9,840 For the Three Months Ended December 31, 2014 March 31, 2015 June 30, 2015 September 30, 2015 Revenues $ 34,204 $ 34,989 $ 33,466 $ 32,790 Income (loss) from operations(3) $ 6,140 $ (2,616 ) $ 14,152 $ 3,051 Net income (loss) attributable to RCIHH shareholders(3) $ 3,360 $ (2,841 ) $ 8,267 $ 428 Earnings (loss) per share attributable to RCIHH shareholders Basic $ 0.33 $ (0.28 ) $ 0.81 $ 0.04 Diluted $ 0.32 $ (0.28 ) $ 0.78 $ 0.04 Weighted average number of common shares outstanding Basic 10,264 10,275 10,245 10,363 Diluted 10,929 10,275 10,707 10,363 (1) Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $7.6 million in asset impairment ($1.4 million in the third quarter and $6.2 in the fourth quarter) and $1.3 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 99.6% from first to fourth quarter, respectively. (2) Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $3.5 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (109.0%) from first to fourth quarter, respectively. (3) Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively. (4) The fourth quarter of 2016 and 2015 presented above includes the impact of the revisions discussed in Note 3.

Impairment of Assets

Impairment of Assets	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of Assets	16. Impairment of Assets During the year ended September 30, 2015, we recorded an impairment of $1.7 million for the indefinite-lived intangible assets at two clubs that were closed. During the year ended September 30, 2016, we recorded an impairment of $3.5 million, of which $2.1 million was for indefinite-lived intangible assets of one club, while $1.4 million was for one property held for sale. During the year ended September 30, 2017, we recorded aggregate impairment charges of $7.6 million comprised of $4.7 million for the goodwill of four club locations, including one that we have put up for sale during the fiscal year, $385,000 for property and equipment of one club, $1.4 million for SOB license of two club locations, and $1.2 million of investment impairment.

Segment Information

Segment Information	12 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Information	17. Segment Information The Company is engaged in the operations of adult nightclubs and Bombshells Restaurants and Bars. The Company has identified such segments based on management responsibility and the nature of the Company’s products, services and costs. There are no major distinctions in geographical areas served as all operations are in the United States. The Company measures segment profit (loss) as income (loss) from operations. Total assets are those assets controlled by each reportable segment. The other category below includes our media and energy drink divisions that are not significant to the consolidated financial statements. Below is the financial information related to the Company’s segments (in thousands): 2017 2016 2015 Business segment revenues: Nightclubs $ 124,687 $ 113,941 $ 115,493 Bombshells 18,830 18,690 17,639 Other 1,379 2,229 2,317 $ 144,896 $ 134,860 $ 135,449 Business segment operating income (loss): Nightclubs $ 35,138 $ 33,211 $ 30,428 Bombshells 3,084 1,152 1,638 Other (522 ) (2,650 ) (1,921 ) General corporate (14,561 ) (11,020 ) (9,418 ) $ 23,139 $ 20,693 $ 20,727 Business segment capital expenditures: Nightclubs $ 5,142 $ 22,136 $ 16,578 Bombshells 4,489 609 1,448 Other 14 10 973 General corporate 1,604 5,393 260 $ 11,249 $ 28,148 $ 19,259 Business segment depreciation and amortization: Nightclubs $ 5,186 $ 5,008 $ 4,646 Bombshells 1,025 1,072 862 Other 50 684 627 General corporate 659 564 910 $ 6,920 $ 7,328 $ 7,045 September 30, 2017 September 30, 2016 September 30, 2015 Business segment assets: Nightclubs $ 254,432 $ 244,332 $ 229,935 Bombshells 18,870 8,378 9,719 Other 780 896 9,721 General corporate 25,802 22,455 17,152 $ 299,884 $ 276,061 $ 266,527 General corporate expenses include corporate salaries, health insurance and social security taxes for officers, legal, accounting and information technology employees, corporate taxes and insurance, legal and accounting fees, depreciation and other corporate costs such as automobile and travel costs. Management considers these to be non-allocable costs for segment purposes. A further disaggregation of segment revenues, as follows: Nightclubs Bombshells Other Fiscal 2017: Sales of alcoholic beverages $ 48,655 $ 11,784 $ - Sales of food and merchandise 11,346 6,910 - Service revenues 58,013 119 - Other revenues 6,673 17 1,379 $ 124,687 $ 18,830 $ 1,379 Fiscal 2016: Sales of alcoholic beverages $ 45,677 $ 11,539 $ - Sales of food and merchandise 10,767 7,133 - Service revenues 51,276 - - Other revenues 6,221 18 2,229 $ 113,941 $ 18,690 $ 2,229 Fiscal 2015: Sales of alcoholic beverages $ 45,859 $ 9,970 $ - Sales of food and merchandise 11,083 7,630 - Service revenues 52,987 27 - Other revenues 5,564 12 2,317 $ 115,493 $ 17,639 $ 2,317

Noncontrolling Interests

Noncontrolling Interests	12 Months Ended
	Sep. 30, 2017
Noncontrolling Interest [Abstract]
Noncontrolling Interests	18. Noncontrolling Interests Noncontrolling interests represent the portion of equity in a consolidated entity held by owners other than the consolidating parent. Noncontrolling interests are reported in the consolidated balance sheets within equity, separately from stockholders’ equity, Revenue, expenses and net income attributable to both the Company and the noncontrolling interests are reported in the consolidated statements of income. Our consolidated financial statements include noncontrolling interests related principally to the Company’s ownership of 51% of an entity which owns the real estate for the Company’s nightclub in Philadelphia.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	19. Related Party Transactions Presently, our Chairman and President, Eric Langan, personally guarantees all of the commercial bank indebtedness of the Company. Mr. Langan receives no compensation or other direct financial benefit for any of the guarantees. In August 2011, the Company borrowed $750,000 from a related party. The note bore interest at the rate of 10% per annum and matured on August 1, 2014. The note was payable with one initial payment of interest only due January 1, 2012, and, thereafter in ten interest-only quarterly payments. The principal was payable on August 1, 2014. The note was extended in 2014 under the same terms until maturity in October 2017. At the option of the holder, the principal amount of the note and the accrued but unpaid interest thereon could have been converted into shares of the Company’s common stock at $10.00 per share. The note was redeemable by the Company after six months at any time if the closing price of its common stock for 20 consecutive trading days is at least $13.00 per share. The note was converted into shares during 2016.

Subsequent Event

Subsequent Event	12 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Event	20. Subsequent Event On December 14, 2017, the Company entered into a loan agreement (“New Loan”) with a bank for $81.2 million. The New Loan fully refinances 20 of the Company’s notes payable and partially pays down 1 note payable (collectively, “Repaid Notes”) with interest rates ranging from 5% to 12% covering 43 parcels of real properties the Company previously acquired (“Properties”). The New Loan consists of three promissory notes: i) The first note amounts to $62.5 million with a term of 10 years at a 5.75% fixed interest rate for the first five years, then repriced one time at the then current U.S. Treasury rate plus 3.5%, with a floor rate of 5.75%, and payable in monthly installments of $442,058, based upon a 20-year amortization period, with the balance payable at maturity; ii) The second note amounts to $10.6 million with a term of 10 years at a 5.45% fixed interest rate until July 2020, after which to be repriced at a fixed interest rate of 5.75% until the fifth anniversary of this note, and then to be repriced again at the then interest rate of the first note. This note is payable $78,098 monthly for principal and interest until July 2020, based upon a 20-year amortization period, after which the monthly payment for principal and interest is adjusted accordingly based on the repricing, with the balance payable at maturity; and iii) The third note amounts to $8.1 million with a term of 10 years at a 5.95% fixed interest rate until August 2021, after which to be repriced at 5.75% until the fifth anniversary of this note, and then to be repriced again at the then interest of the first note. This note is payable $100,062 monthly for principal and interest until August 2021, based upon a 20-year amortization period, after which the monthly payment for principal and interest is adjusted accordingly based on the repricing, with the balance payable at maturity. In addition to the monthly principal and interest payments as provided above, the Company will pay monthly installments of principal of $250,000, applied to the first note, until such time as the loan-to-value ratio of the Properties, based upon reduced principal balance of the New Loan and the then current value of the Properties, is not greater than 65%. The New Loan has eliminated balloon payments of the Repaid Notes worth $2.9 million originally scheduled in fiscal 2018, $19.4 million originally scheduled in fiscal 2020 and $5.3 million originally scheduled in fiscal 2021. In connection with the Repaid Notes, we wrote off $279,000 of unamortized debt issuance costs to interest expense. Prior to September 30, 2017, the Company paid a portion of debt issuance costs amounting to $612,500, which was included in other assets until the closing of the transaction. At closing, the Company paid an additional $764,000 in debt issuance costs, which together with the $612,500 prepayment will be amortized for the term of the loan using the effective interest rate method.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Accounting	Basis of Accounting The accounts are maintained and the consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries in which a controlling interest is owned. Intercompany accounts and transactions have been eliminated in consolidation.
Fiscal Year	Fiscal Year Our fiscal year ends on September 30. References to years 2017, 2016 and 2015 are for fiscal years ended September 30, 2017, 2016 and 2015, respectively. Our fiscal quarters chronologically end on December 31, March 31, June 30 and September 30.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts in the consolidated financial statements and accompanying notes. Estimates and assumptions are based on historical experience, forecasted future events and various other assumptions that we believe to be reasonable under the circumstances. Estimates and assumptions may vary under different circumstances and conditions. We evaluate our estimates and assumptions on an ongoing basis. We believe the accounting policies below are critical in the portrayal of our financial condition and results of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers as cash equivalents all highly liquid investments with a maturity of three months or less when purchased. The Company maintains deposits in several financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal Deposit Insurance Corporation (“FDIC”). The Company has not experienced any losses related to amounts in excess of FDIC limits.
Accounts and Notes Receivable	Accounts and Notes Receivable Accounts receivable for club and restaurant operations are primarily comprised of credit card charges, which are generally converted to cash in two to five days after a purchase is made. The media division’s accounts receivable are primarily comprised of receivables for advertising sales and Expo registration. Accounts receivable also include employee advances and other miscellaneous receivables. Long-term notes receivable include consideration from the sale of certain investment interest entities and real estate. The Company recognizes interest income on notes receivable based on the terms of the agreement and based upon management’s evaluation that the notes receivable and interest income will be collected. The Company recognizes allowances for doubtful accounts or notes when, based on management judgment, circumstances indicate that accounts or notes receivable will not be collected.
Inventories	Inventories Inventories include alcoholic beverages, energy drinks, food, and Company merchandise. Inventories are carried at the lower of cost (on a first-in, first-out (“FIFO”) basis), or market.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Provisions for depreciation and amortization are made using straight-line rates over the estimated useful lives of the related assets, and the shorter of useful lives or terms of the applicable leases for leasehold improvements. Buildings have estimated useful lives ranging from 29 to 40 years. Furniture and equipment have estimated useful lives of 5 to 7 years, while leasehold improvements are depreciated at the shorter of the lease term or estimated useful life. Expenditures for major renewals and betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred. The cost of assets sold, retired or abandoned and the related accumulated depreciation are written off from the accounts and any gains or losses are charged or credited in the accompanying consolidated statement of income of the respective period. Interest expense during site construction from related debt is capitalized, amounting to $43,000 in fiscal 2017 and $59,000 in fiscal 2016. See Note 3 in relation to revision of prior year financial statements.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and other intangible assets with indefinite lives are not amortized, but reviewed on an annual basis for impairment. Definite-lived intangible assets are amortized on a straight-line basis over their estimated lives. The costs of purchasing transferable licenses through open markets are capitalized as indefinite-lived intangible assets. The costs of obtaining non-transferable licenses that are directly issued by local government agencies are expensed as incurred. Annual license renewal fees are expensed over their renewal term. Goodwill and other intangible assets that have indefinite useful lives are tested annually for impairment during our fourth fiscal quarter, and are tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. For our goodwill impairment review, we first perform a qualitative assessment to determine if it is more likely than not that the fair value of the reporting unit is less than its carrying value. This assessment is based on several factors, including industry and market conditions, overall financial performance, including an assessment of cash flows in comparison to actual and projected results of prior periods. If it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value based on our qualitative analysis, we perform a Step 1 analysis to determine the fair value of the reporting unit. The fair value is determined using market-related valuation models, including earnings multiples, discounted cash flows, and comparable asset market values. As detailed in the “Impact of Recently Issued Accounting Standards” section of this Note, we adopted ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment For indefinite-lived intangibles, specifically SOB licenses, we determine fair value by estimating the multiperiod excess earnings of the asset. For indefinite-lived tradename, we determine fair value by using the relief from royalty method. The fair value is then compared to the carrying value and an impairment charge is recognized by the amount by which the carrying amount exceeds the fair value of the asset. We recorded impairment charges for SOB licenses amounting to $1.4 million for 2017, $2.1 million for 2016 and $1.7 million for 2015, related to two clubs in 2017, one club in 2016 and two clubs in 2015. See Note 16 See related discussion of the early adoption of ASU 2017-04 at the end of Note 2.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets, such as property, plant, and equipment, and intangible assets subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. These events or changes in circumstances include, but are not limited to, significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the acquired assets or the strategy for the overall business, and significant negative industry or economic trends. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset group to the estimated undiscounted cash flows over the estimated remaining useful life of the asset group. If the asset group is not recoverable, the impairment loss is calculated as the excess of the carrying value over the fair value. We define our asset group as an operating club or restaurant location, which is also our reporting unit or the lowest level for which cash flows can be identified. Assets to be disposed of are separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. For assets held for sale, we measure fair value using an estimation based on quoted prices for similar items in active or inactive markets (level 2) developed using observable data. The assets and liabilities of a disposal group classified as held for sale are presented separately in the appropriate asset and liability sections of the balance sheet. During the fourth quarter of fiscal 2017, the Company impaired one club for $385,000, and during the fourth quarter of fiscal 2016, the Company recognized a loss on disposal on one property held for sale in Fort Worth, Texas for $1.4 million. See Note 16.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company calculates the fair value of its assets and liabilities which qualify as financial instruments and includes this additional information in the notes to consolidated financial statements when the fair value is different than the carrying value of these financial instruments. The estimated fair value of accounts receivable, accounts payable and accrued liabilities approximate their carrying amounts due to the relatively short maturity of these instruments. The carrying value of notes receivable and short and long-term debt also approximates fair value since these instruments bear market rates of interest. None of these instruments are held for trading purposes.
Comprehensive Income	Comprehensive Income Comprehensive income is the total of net income or loss and all other changes in net assets arising from non-owner sources, which are referred to as items of other comprehensive income. An analysis of changes in components of accumulated other comprehensive income is presented in the consolidated statements of comprehensive income.
Revenue Recognition	Revenue Recognition The Company recognizes revenue from the sale of alcoholic beverages, food and merchandise, service and other revenues at the point-of-sale upon receipt of cash, check, or credit card charge, net of discounts and promotional allowances. Sales and liquor taxes collected from customers and remitted to governmental authorities are presented on a net basis in the accompanying consolidated statements of income. Revenues from the sale of magazines and advertising content are recognized when the issue is published and shipped. Revenues and external expenses related to the Company’s annual Expo convention are recognized upon the completion of the convention. Other rental revenues are recognized when earned.
Advertising and Marketing	Advertising and Marketing Advertising and marketing expenses are primarily comprised of costs related to public advertisements and giveaways, which are used for promotional purposes. Advertising and marketing expenses are expensed as incurred and are included in selling, general and administrative expenses in the accompanying consolidated statements of income. See Note 4.
Income Taxes	Income Taxes The Company and its subsidiaries are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where we operate our businesses. Deferred income taxes are determined using the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In addition, a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some portion of the deferred tax asset will not be realized. U.S. GAAP creates a single model to address accounting for uncertainty in tax positions by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. We recognize penalties related to unrecognized tax benefits as a component of selling, general and administrative expenses, and recognize interest accrued related to unrecognized tax benefits in interest expense. See Note 3 in relation to revision of prior year financial statements.
Investments	Investments Investments in companies in which the company has a 20% to 50% interest are accounted for using the equity method, which are carried at cost and adjusted for the Company’s proportionate share of their undistributed earnings or losses. Investments in companies in which the Company owns less than a 20% interest, or where the Company does not exercise significant influence, are accounted for at cost and reviewed for any impairment. Cost and equity method investments are included in other assets in the Company’s consolidated balance sheets. During the year ended September 30, 2013, the Company acquired approximately 12% of Drink Robust, Inc. (“Robust”) for $600,000. This investment was increased to 15% during the year ended September 30, 2014, and to 51% in October 2014, at which time the subsidiary became part of the consolidated group. The Company sold 31% of this company on September 29, 2016, retaining 20% (see additional discussion in Note 14). Because the Company has no ability to direct the management of the investee company or exert significant influence, the investment is being accounted for at cost beginning on the date of sale. The carrying value of the cost-method investment in Robust was $1.2 million as of September 30, 2016. During the fourth quarter of fiscal 2017, we determined our investment in Drink Robust was impaired and recognized an other-than temporary impairment totaling $1.2 million which brought our carrying value of this investment to zero.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per share includes no dilution and is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potential common stock shares consist of shares that may arise from outstanding dilutive common restricted stock, stock options and warrants (the number of which is computed using the “treasury stock method”) and from outstanding convertible debentures (the number of which is computed using the “if converted method”). Diluted earnings per share (“EPS”) considers the potential dilution that could occur if the Company’s outstanding common restricted stock, stock options, warrants and convertible debentures were converted into common stock that then shared in the Company’s earnings or losses (as adjusted for interest expense, that would no longer occur if the debentures were converted). Net earnings applicable to common stock and the weighted average number of shares used for basic and diluted earnings (loss) per share computations are summarized in the table that follows (in thousands, except per share data): For the Year Ended September 30, 2017 2016 2015 Basic earnings per share: Net income attributable to RCIHH shareholders $ 8,259 $ 11,218 $ 9,214 Weighted average number of common shares outstanding - basic 9,731 9,941 10,359 Basic earnings per share $ 0.85 $ 1.13 $ 0.89 Diluted earnings per share: Net income attributable to RCIHH shareholders $ 8,259 $ 11,218 $ 9,214 Adjustment to net earnings from assumed conversion of debentures (1) 5 153 29 Adjusted net income attributable to RCIHH shareholders 8,264 11,371 9,243 Weighted average number of common shares outstanding - diluted: Weighted average number of common shares outstanding - basic 9,731 9,941 10,359 Effect of potentially dilutive restricted stock, warrants and options (2) - 60 - Effect of potentially dilutive convertible debentures (1) 12 228 47 Weighted average number of common shares outstanding - diluted 9,743 10,229 10,406 Diluted earnings per share $ 0.85 $ 1.11 $ 0.89 *EPS may not foot due to rounding. (1) Represents interest expense on dilutive convertible securities that would not occur if they were assumed converted. (2) All outstanding warrants and options were considered for the EPS computation. Additional shares for options, warrants and debentures amounting to zero, 72,400 and 353,400 for the year ended September 30, 2017, 2016 and 2015 were not considered since they would be antidilutive. Convertible debentures (principal and accrued interest) outstanding at September 30, 2017, 2016 and 2015 totaling $0, $0.5 million and $4.6 million, respectively, were convertible into common stock at prices ranging from $10.00 to $12.50 in each of fiscal year 2016 and 2015. Convertible debentures amounting to $0.9 million, $0.5 million and $0.5 million were dilutive in 2017, 2016 and 2015, respectively. See Note 3 in relation to revision of prior year financial statements.
Stock Options	Stock Options At September 30, 2017 and 2016, the Company has no stock options outstanding. The Company recognizes all employee stock-based compensation as a cost in the consolidated financial statements. Equity-classified awards are measured at the grant date fair value of the award and recognized as expense over their requisite service period. The Company estimates grant date fair value using the Black-Scholes option-pricing model. The critical estimates are volatility, expected life and risk-free rate.
Legal and Other Contingencies	Legal and Other Contingencies The Company records a liability when it is probable that a loss has been incurred and the amount is reasonably estimable. There is significant judgment required in both the probability determination and as to whether an exposure can be reasonably estimated. In the opinion of management, there was not at least a reasonable possibility that we may have incurred a material loss, or a material loss in excess of a recorded accrual, with respect to loss contingencies for asserted legal and other claims. The Company recognizes legal fees and expenses, including those related to legal contingencies, as incurred. Generally, the Company recognizes gain contingencies when they are realized or when all related contingencies have been resolved.
Fair Value Accounting	Fair Value Accounting The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: ● Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 – Include other inputs that are directly or indirectly observable in the marketplace. ● Level 3 – Unobservable inputs which are supported by little or no market activity. The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company classifies its marketable securities as available-for-sale, which are reported at fair value. Unrealized holding gains and losses, net of the related income tax effect, if any, on available-for-sale securities are excluded from income and are reported as accumulated other comprehensive income in stockholders’ equity. Realized gains and losses from securities classified as available for-sale are included in comprehensive income. The Company measures the fair value of its marketable securities based on quoted prices for identical securities in active markets, or Level 1 inputs. Available-for-sale securities had zero balance as of September 30, 2017 and 2016. In accordance with U.S. GAAP, the Company reviews its marketable securities to determine whether a decline in fair value of a security below the cost basis is other than temporary. Should the decline be considered other than temporary, the Company writes down the cost basis of the security and include the loss in current earnings as opposed to an unrealized holding loss. No losses for other than temporary impairments in our marketable securities portfolio were recognized during the years ended September 30, 2017, 2016 and 2015.
Assets and Liabilities that are Measured at Fair Value on a Nonrecurring Basis	Assets and Liabilities that are Measured at Fair Value on a Nonrecurring Basis Assets and liabilities that are measured at fair value on a nonrecurring basis relate primarily to tangible property and equipment, goodwill and other intangible assets, which are remeasured when the derived fair value is below carrying value in the consolidated balance sheets. For these assets, the Company does not periodically adjust carrying value to fair value except in the event of impairment. If it is determined that impairment has occurred, the carrying value of the asset is reduced to fair value and the difference is included in other charges, net in the consolidated statements of income. Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands): Fair Value at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable September 30, Identical Asset Observable Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Goodwill $ 4,572 $ - $ - $ 4,572 Property and equipment, net 4,678 - 4,678 - Indefinite-lived intangibles 25,740 - - 25,740 Definite-lived intangibles, net 600 - - 600 Fair Value at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable September 30, Identical Asset Observable Inputs Inputs Description 2016 (Level 1) (Level 2) (Level 3) Assets held for sale $ 2,199 $ - $ - $ 2,199 Other assets 1,156 - - 1,156 Impairments Recognized Years Ended September 30, Description 2017 2016 2015 Goodwill $ (4,697 ) $ - $ - Property and equipment, net (385 ) - - Indefinite-lived intangibles (1,401 ) (2,092 ) (1,705 ) Assets held for sale - (1,400 ) - Other assets (1,156 ) - -
Impact of Recently Issued Accounting Standards	Impact of Recently Issued Accounting Standards In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers In February 2015, the FASB issued ASU No. 2015-02, which amends FASB ASU Topic 810, Consolidations In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) In March 2016, the FASB issued amended guidance ASU No. 2016-09, Compensation–Stock Compensation (Topic 718): Improvement to Employee Share-Based Payment Accounting In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) In January 2017, the FASB issued ASU No. 2017-01, Business Combination (Topic 805): Clarifying the Definition of a Business Revenue from Contracts with Customers In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Schedule of Earnings Per Share Basic and Diluted	Net earnings applicable to common stock and the weighted average number of shares used for basic and diluted earnings (loss) per share computations are summarized in the table that follows (in thousands, except per share data): For the Year Ended September 30, 2017 2016 2015 Basic earnings per share: Net income attributable to RCIHH shareholders $ 8,259 $ 11,218 $ 9,214 Weighted average number of common shares outstanding - basic 9,731 9,941 10,359 Basic earnings per share $ 0.85 $ 1.13 $ 0.89 Diluted earnings per share: Net income attributable to RCIHH shareholders $ 8,259 $ 11,218 $ 9,214 Adjustment to net earnings from assumed conversion of debentures (1) 5 153 29 Adjusted net income attributable to RCIHH shareholders 8,264 11,371 9,243 Weighted average number of common shares outstanding - diluted: Weighted average number of common shares outstanding - basic 9,731 9,941 10,359 Effect of potentially dilutive restricted stock, warrants and options (2) - 60 - Effect of potentially dilutive convertible debentures (1) 12 228 47 Weighted average number of common shares outstanding - diluted 9,743 10,229 10,406 Diluted earnings per share $ 0.85 $ 1.11 $ 0.89 *EPS may not foot due to rounding. (1) Represents interest expense on dilutive convertible securities that would not occur if they were assumed converted. (2) All outstanding warrants and options were considered for the EPS computation.
Schedule of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis	Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands): Fair Value at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable September 30, Identical Asset Observable Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Goodwill $ 4,572 $ - $ - $ 4,572 Property and equipment, net 4,678 - 4,678 - Indefinite-lived intangibles 25,740 - - 25,740 Definite-lived intangibles, net 600 - - 600 Fair Value at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable September 30, Identical Asset Observable Inputs Inputs Description 2016 (Level 1) (Level 2) (Level 3) Assets held for sale $ 2,199 $ - $ - $ 2,199 Other assets 1,156 - - 1,156 Impairments Recognized Years Ended September 30, Description 2017 2016 2015 Goodwill $ (4,697 ) $ - $ - Property and equipment, net (385 ) - - Indefinite-lived intangibles (1,401 ) (2,092 ) (1,705 ) Assets held for sale - (1,400 ) - Other assets (1,156 ) - -

Revision of Prior Year Immate30

Revision of Prior Year Immaterial Misstatements and Reclassifications (Tables)	12 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Revision of Prior Year Immaterial Misstatements and Reclassifications	The table below presents the impact of the revision in the Company’s consolidated financial statements: Fiscal Year Ended September 30, 2016 Fiscal Year Ended September 30, 2015 As Previously Reported Adjustments As Revised As Previously Reported Adjustments As Revised Statements of Income/ Comprehensive Income: Depreciation and amortization $ 7,173 $ 155 $ 7,328 $ 6,894 $ 151 $ 7,045 Total operating expenses 114,012 155 114,167 114,571 151 114,722 Income from operations 20,848 (155 ) 20,693 20,878 (151 ) 20,727 Income before income taxes 12,997 (155 ) 12,842 14,153 (151 ) 14,002 Income taxes 2,657 (284 ) 2,373 5,164 (53 ) 5,111 Net income 10,340 129 10,469 8,989 (98 ) 8,891 Net income attributable to RCIHH common shareholders 11,089 129 11,218 9,312 (98 ) 9,214 Earnings per share - basic $ 1.12 $ 0.01 $ 1.13 $ 0.90 $ (0.01 ) $ 0.89 Earnings per share - diluted $ 1.10 $ 0.01 $ 1.11 $ 0.90 $ (0.01 ) $ 0.89 Comprehensive income $ 10,231 $ 129 $ 10,360 $ 9,007 $ (98 ) $ 8,909 Comprehensive income attributable to RCI Hospitality Holdings, Inc. 10,980 129 11,109 9,330 (98 ) 9,232 September 30, 2016 As Previously Reported Reclassifications Adjustments As Revised Balance Sheets/Statements of Changes in Stockholders’ Equity Property and equipment, net $ 142,003 $ (503 ) $ (427 ) $ 141,073 Goodwill 45,921 (74 ) - 45,847 Intangibles, net 52,189 577 - 52,766 Total assets 276,488 - (427 ) 276,061 Accrued liabilities 12,806 - 2,580 15,386 Total current liabilities 24,457 - 2,580 27,037 Deferred tax liability 25,470 - (2,204 ) 23,266 Total liabilities 146,346 - 376 146,722 Retained earnings 62,909 - (803 ) 62,106 Total RCIHH stockholders’ equity 127,558 - (803 ) 126,755 Total stockholders’ equity 130,142 - (803 ) 129,339 Total liabilities and stockholders’ equity 276,488 - (427 ) 276,061

Selected Account Information (T

Selected Account Information (Tables)	12 Months Ended
	Sep. 30, 2017
Selected Account Information - Schedule Of Selling General And Administrative Expenses Details
Schedule of Accrued Liabilities	The components of accrued liabilities are as follows (in thousands): September 30, 2017 2016 Insurance $ 3,160 $ 2,303 Payroll and related costs 1,889 1,506 Property taxes 1,270 1,017 Sales and liquor taxes 990 889 Patron tax 801 1,559 Lawsuit settlement 295 2,704 Unearned revenues 196 256 Income taxes 549 559 Other 2,374 4,593 $ 11,524 $ 15,386
Schedule of Selling, General and Administrative Expenses	The components of selling, general and administrative expenses are as follows (in thousands): Years Ended September 30, 2017 2016 2015 Taxes and permits $ 8,026 $ 8,089 $ 8,031 Advertising and marketing 6,704 5,374 5,610 Supplies and services 4,873 4,815 4,726 Insurance 4,006 3,575 3,364 Rent 3,258 3,278 4,526 Legal 3,074 3,197 3,318 Utilities 2,824 2,871 2,999 Charge cards fees 2,783 2,252 2,176 Security 2,251 2,042 1,905 Accounting and professional fees 2,159 1,286 1,263 Repairs and maintenance 2,091 2,088 1,916 Other 4,726 4,208 3,764 $ 46,775 $ 43,075 $ 43,598
Components of Other Charges, Net	The components of other charges, net are as follows (in thousands): Years Ended September 30, 2017 2016 2015 Impairment of assets $ 7,639 $ 3,492 $ 1,705 Settlement of lawsuits 317 1,881 11,684 Loss (gain) on sale of assets (542 ) 388 808 Gain on settlement of patron tax (102 ) - (8,167 ) $ 7,312 $ 5,761 $ 6,030

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consisted of the following (in thousands): September 30, 2017 2016 Buildings and land $ 122,996 $ 121,645 Equipment 30,107 26,715 Leasehold improvements 31,969 24,942 Furniture 8,612 8,009 Total property and equipment 193,684 181,311 Less accumulated depreciation (45,274 ) (40,238 ) Property and equipment, net $ 148,410 $ 141,073

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Intangible Assets	Goodwill and other intangible assets consisted of the following (in thousands): September 30, 2017 2016 Indefinite useful lives: Goodwill $ 43,866 $ 45,847 Licenses 70,644 51,849 Tradename 2,215 - Amortization Period Definite useful lives: Discounted leases 18 & 6 years 116 123 Non-compete agreements 5 years 681 291 Software 5 years 768 503 1,565 917 Total goodwill and other intangible assets $ 118,290 $ 98,613
Schedule of Indefinite-lived, Definite-lived Intangible Assets and Goodwill	2017 2016 Definite- Lived Intangibles Indefinite-Lived Intangibles Goodwill Definite- Lived Intangibles Indefinite-Lived Intangibles Goodwill Beginning balance $ 917 $ 51,849 $ 45,847 $ 5,176 $ 55,902 $ 52,567 Intangibles acquired 865 22,411 2,716 496 - - Impairment - (1,401 ) (4,697 ) - (2,092 ) - Sale/closure of reporting units - - - (4,003 ) (1,961 ) (6,720 ) Amortization (217 ) - - (752 ) - - Ending balance $ 1,565 $ 72,859 $ 43,866 $ 917 $ 51,849 $ 45,847

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consisted of the following (in thousands): September 30, 2017 2016 Notes payable at 10-11%, mature August 2022 and December 2024 * $ 2,358 $ 2,662 Note payable at 7%, matures December 2019 * 95 133 Notes payable at 5.5%, matures January 2023 * 1,157 1,238 Notes payable at 5.5%, matures January 2023 and January 2022 * 4,510 4,864 Note payable refinanced at 6.25%, matures July 2018 * 1,120 1,227 Note payable at 6.3%, matures June 2030, collateralized by aircraft - 422 Note payable at 9.5%, matures August 2024 ** 6,941 10,642 Notes payable at 9.5%, mature September 2024 * 6,423 7,040 6% convertible debentures, mature March 2023 ** - 406 Notes payable at 13%, matures October 2016 and 2017 ** - 4,000 Notes payable at 5-7%, mature from 2018 to 2028 * 1,679 1,867 Note payable at 11%, matures June 2018 * - 1,500 9% convertible debentures mature October 2016 - 452 7.45% note payable collateralized by aircraft, matures January 2019 2,740 3,013 Notes payable at 12%, mature December 2017 and September 2018 ** - 4,000 Non-interest-bearing debt to State of Texas, matures May 2022, interest imputed at 9.6% 5,613 6,201 Note payable at 6.5%, matures January 2020 * 4,484 4,621 Note payable at 6%, matures January 2019 * 504 857 Notes payable at 5.5%, matures May 2020 * 5,320 5,493 Note payable at 6%, matures May 2020 * 1,037 1,386 Note payable at 5.25%, matures December 2024 * 1,777 1,842 Note payable at 5.45%, matures July 2020 * 10,620 10,962 Note payable at the greater of 2% above prime or 5% (6.25% at September 30, 2017), matures October 2025 * 4,303 4,430 Note payable at 5%, matures January 2026 * 9,672 9,882 Note payable at 5.25%, matures March 2037 * 4,651 4,442 Note payable at 5%, matures July 2017 * - 2,157 Note payable at 6.25%, matures February 2018 * 1,894 1,894 Note payable at 5.95%, matures August 2021 * 8,267 8,945 Note payable at 12%, matures October 2021 ** 9,671 - Note payable at 4.99%, matures April 2037, collateralized by aircraft 941 - Notes payable at 12%, mature May 2020 ** 5,440 - Note payable at 5%, matures November 2017 ** 5,000 Note payable at 8%, matures May 2029 ** 15,291 - Note payable at 5%, matures May 2038 * 3,441 - Total debt 124,949 106,578 Less unamortized debt issuance costs (597 ) (692 ) Less current portion (17,440 ) (9,950 ) Total long-term debt $ 106,912 $ 95,936 * Collateralized by real estate ** Collateralized by stock in subsidiary
Schedule of Long-term Debt Instruments	Following is a summary of long-term debt at September 30 (in thousands): 2017 2016 Secured by real estate $ 73,312 $ 76,204 Secured by stock in subsidiary 42,343 19,048 Secured by other assets 3,681 3,435 Unsecured 5,613 7,891 $ 124,949 $ 106,578
Schedule of Warrants Valuation Assumptions	The fair value of the warrants was estimated to be $105,318 using a Black-Scholes option-pricing model using the following weighted average assumptions: Volatility 28 % Expected life 1.5 years Expected dividend yield - Risk free rate 0.33 %
Schedule of Maturities of Long-term Debt	Future maturities of long-term debt consist of the following, net of debt discount (in thousands): Regular Balloon Total Amortization Payments Payments 2018 $ 9,512 $ 7,928 $ 17,440 2019 9,653 2,370 12,023 2020 8,270 24,816 33,086 2021 6,116 5,285 11,401 2022 4,923 8,317 13,240 Thereafter 23,314 14,445 37,759 $ 61,788 $ 63,161 $ 124,949

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following (in thousands): Years Ended September 30, 2017 2016 2015 Current Federal $ 2,989 $ 260 $ 894 State and local 1,097 970 335 Total current income tax expense 4,086 1,230 1,229 Deferred Federal 1,545 1,110 3,771 State and local 728 33 111 Total deferred income tax expense 2,273 1,143 3,882 Total income tax expense $ 6,359 $ 2,373 $ 5,111
Schedule of Components of Income Tax Expense	Income tax expense differs from the “expected” income tax expense computed by applying the U.S. federal statutory rate to earnings before income taxes for the years ended September 30 as a result of the following (in thousands): Years Ended September 30, 2017 2016 2015 Computed expected income tax expense $ 4,979 $ 4,366 $ 4,759 State income taxes, net of federal benefit 291 730 221 Transfer of deferred tax liabilities with subsidiaries sold - (841 ) - Permanent differences 108 (109 ) 131 Change in deferred tax liability rate 1,329 - - Reserve for uncertain tax position 406 240 - Tax credits (564 ) (2,013 ) - Other (190 ) - Total income tax expense $ 6,359 $ 2,373 $ 5,111
Schedule of Deferred Tax Assets and Liabilities	The significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): September 30, 2017 2016 Deferred tax assets: Patron tax $ 1,954 $ 2,074 Other 231 2,172 2,185 4,246 Deferred tax liabilities: Intangibles (18,549 ) (19,034 ) Property and equipment (9,177 ) (8,478 ) (27,726 ) (27,512 ) Net deferred tax liability $ (25,541 ) $ (23,266 )
Schedule of Uncertain Tax Positions	The following table shows the changes in the Company’s uncertain tax positions (in thousands): Years Ended September 30, 2017 2016 2015 Balance at beginning of year $ 240 $ - $ - Additions for tax positions of prior years 625 240 - Balance at end of year $ 865 $ 240 $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum annual lease obligations as of September 30, 2017 are as follows: 2018 $ 2,967 2019 2,797 2020 2,841 2021 2,830 2022 2,784 Thereafter 24,477 Total future minimum lease obligations $ 38,696

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	12 Months Ended
	Sep. 30, 2017
Robust Energy LLC [Member]
Schedule of Business Acquisition Fair Values Assets and Liabilities	The following information summarizes the allocation of fair values assigned to the assets and liabilities at the purchase date (in thousands). Inventory and accounts receivable $ 500 Equipment, furniture and fixtures 356 Definite-lived intangibles 4,931 Goodwill 5,326 Accounts payable (1,482 ) Notes payable (963 ) Deferred tax liability (1,726 ) Noncontrolling interest (3,392 ) Net assets $ 3,550
Texas Saloon Gentlemen's Club [Member]
Schedule of Business Acquisition Fair Values Assets and Liabilities	The following information summarizes the allocation of fair values assigned to the assets at the purchase date (in thousands). Buildings and land $ 3,130 Furniture and fixtures 20 Inventory 4 SOB license 3,546 Noncompete 100 Net assets $ 6,800
Seville Gentlemen's Club [Member]
Schedule of Business Acquisition Fair Values Assets and Liabilities	The following information summarizes the allocation of fair values assigned to the assets at the purchase date (in thousands). Buildings and land $ 4,050 Furniture and fixtures 200 Inventory 109 Goodwill 3,941 Noncompete 200 Net assets $ 8,500
Hollywood Showclub [Member]
Schedule of Business Acquisition Fair Values Assets and Liabilities	The following information summarizes the allocation of fair values assigned to the assets at acquisition date (in thousands): Land and building $ 2,320 Furniture and equipment 141 Noncompete 200 Other assets 74 Goodwill 1,539 Accrued liability (75 ) Net assets $ 4,199
Scarlett's Cabaret Miami [Member]
Schedule of Business Acquisition Fair Values Assets and Liabilities	The following information summarizes the allocation of fair values assigned to the assets at acquisition date (in thousands): Inventory $ 109 Leasehold improvements 1,222 Furniture and equipment 633 Noncompete 400 SOB license 20,196 Tradename 2,215 Goodwill 1,177 Net assets $ 25,952

Quarterly Results of Operatio38

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following tables summarize unaudited quarterly data for fiscal 2017, 2016 and 2015 (in thousands, except per share data): For the Three Months Ended December 31, 2016 March 31, 2017 June 30, 2017 September 30, 2017(4) Revenues $ 33,739 $ 34,518 $ 37,429 $ 39,210 Income from operations(1) $ 6,333 $ 7,487 $ 7,883 $ 1,436 Net income (loss) attributable to RCIHH shareholders(1) $ 2,898 $ 3,759 $ 3,841 $ (2,239 ) Earnings (loss) per share attributable to RCIHH shareholders Basic $ 0.30 $ 0.39 $ 0.40 $ (0.23 ) Diluted $ 0.30 $ 0.39 $ 0.40 $ (0.23 ) Weighted average number of common shares outstanding Basic 9,768 9,719 9,719 9,719 Diluted 9,814 9,721 9,719 9,719 For the Three Months Ended December 31, 2015 March 31, 2016 June 30, 2016 September 30, 2016 Revenues $ 33,475 $ 34,396 $ 33,952 $ 33,037 Income from operations(2) $ 5,717 $ 7,550 $ 6,657 $ 769 Net income attributable to RCIHH shareholders(2) $ 2,552 $ 5,505 $ 2,653 $ 508 Earnings per share attributable to RCIHH shareholders Basic $ 0.25 $ 0.55 $ 0.27 $ 0.05 Diluted $ 0.25 $ 0.54 $ 0.27 $ 0.05 Weighted average number of common shares outstanding Basic 10,296 10,013 9,906 9,839 Diluted 10,635 10,215 10,047 9,840 For the Three Months Ended December 31, 2014 March 31, 2015 June 30, 2015 September 30, 2015 Revenues $ 34,204 $ 34,989 $ 33,466 $ 32,790 Income (loss) from operations(3) $ 6,140 $ (2,616 ) $ 14,152 $ 3,051 Net income (loss) attributable to RCIHH shareholders(3) $ 3,360 $ (2,841 ) $ 8,267 $ 428 Earnings (loss) per share attributable to RCIHH shareholders Basic $ 0.33 $ (0.28 ) $ 0.81 $ 0.04 Diluted $ 0.32 $ (0.28 ) $ 0.78 $ 0.04 Weighted average number of common shares outstanding Basic 10,264 10,275 10,245 10,363 Diluted 10,929 10,275 10,707 10,363 (1) Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $7.6 million in asset impairment ($1.4 million in the third quarter and $6.2 in the fourth quarter) and $1.3 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 99.6% from first to fourth quarter, respectively. (2) Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $3.5 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (109.0%) from first to fourth quarter, respectively. (3) Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively. (4) The fourth quarter of 2016 and 2015 presented above includes the impact of the revisions discussed in Note 3.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Below is the financial information related to the Company’s segments (in thousands): 2017 2016 2015 Business segment revenues: Nightclubs $ 124,687 $ 113,941 $ 115,493 Bombshells 18,830 18,690 17,639 Other 1,379 2,229 2,317 $ 144,896 $ 134,860 $ 135,449 Business segment operating income (loss): Nightclubs $ 35,138 $ 33,211 $ 30,428 Bombshells 3,084 1,152 1,638 Other (522 ) (2,650 ) (1,921 ) General corporate (14,561 ) (11,020 ) (9,418 ) $ 23,139 $ 20,693 $ 20,727 Business segment capital expenditures: Nightclubs $ 5,142 $ 22,136 $ 16,578 Bombshells 4,489 609 1,448 Other 14 10 973 General corporate 1,604 5,393 260 $ 11,249 $ 28,148 $ 19,259 Business segment depreciation and amortization: Nightclubs $ 5,186 $ 5,008 $ 4,646 Bombshells 1,025 1,072 862 Other 50 684 627 General corporate 659 564 910 $ 6,920 $ 7,328 $ 7,045 September 30, 2017 September 30, 2016 September 30, 2015 Business segment assets: Nightclubs $ 254,432 $ 244,332 $ 229,935 Bombshells 18,870 8,378 9,719 Other 780 896 9,721 General corporate 25,802 22,455 17,152 $ 299,884 $ 276,061 $ 266,527
Schedule of Disaggregation of Segment Revenues	A further disaggregation of segment revenues, as follows: Nightclubs Bombshells Other Fiscal 2017: Sales of alcoholic beverages $ 48,655 $ 11,784 $ - Sales of food and merchandise 11,346 6,910 - Service revenues 58,013 119 - Other revenues 6,673 17 1,379 $ 124,687 $ 18,830 $ 1,379 Fiscal 2016: Sales of alcoholic beverages $ 45,677 $ 11,539 $ - Sales of food and merchandise 10,767 7,133 - Service revenues 51,276 - - Other revenues 6,221 18 2,229 $ 113,941 $ 18,690 $ 2,229 Fiscal 2015: Sales of alcoholic beverages $ 45,859 $ 9,970 $ - Sales of food and merchandise 11,083 7,630 - Service revenues 52,987 27 - Other revenues 5,564 12 2,317 $ 115,493 $ 17,639 $ 2,317

Summary of Significant Accoun40

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Sep. 29, 2016	Oct. 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Aug. 31, 2011
Interest expense related debt					$ 43	$ 59
Goodwill impairment	$ 3,300				$ 4,697
Property held for sale	$ 385	$ 2,200	$ 1,400	$ 1,500
Equity method investment, ownership percentage	51.00%				51.00%			31.00%
Equity method investment, additional information					Investments in companies in which the Company owns less than a 20% interest, or where the Company does not exercise significant influence, are accounted for at cost and reviewed for any impairment.
Business acquisition, percentage of voting interests acquired										15.00%
Noncontrolling interest, ownership percentage by parent								20.00%	51.00%
Cost-method investments, other than temporary impairment					$ 0
Carrying value of the cost-method investment	$ 0				0
Goodwill	43,866		45,847		$ 43,866	$ 45,847	$ 52,567
Antidilutive securities					0	72,400	353,400
Convertible debt	$ 0		500		$ 0	$ 500	$ 4,600
Debt instrument, convertible, conversion price												$ 10
Convertible Debt [Member]
Dilutive convertible debentures					900	500	500
Drink Robust, Inc. [Member]
Cost-method investments, other than temporary impairment					1,200
Carrying value of the cost-method investment			$ 1,200			1,200
Other Assets [Member]
Business acquisition, percentage of voting interests acquired											12.00%
Business acquisition cost of acquired entity purchase prices											$ 600
Four Units [Member]
Goodwill impairment					4,700
SOB License [Member]
Impairment charges						$ 2,100	$ 1,700
SOB License [Member] | Fort Worth Texas [Member]
Loss on disposal on property					$ 1,400
Minimum [Member]
Equity method investment, ownership percentage	20.00%				20.00%
Debt instrument, convertible, conversion price			$ 10			$ 10	$ 10
Maximum [Member]
Equity method investment, ownership percentage	50.00%				50.00%
Debt instrument, convertible, conversion price			$ 12.50			$ 12.50	$ 12.50
Building [Member] | Minimum [Member]
Property, plant and equipment, useful life					29 years
Building [Member] | Maximum [Member]
Property, plant and equipment, useful life					40 years
Furniture, Equipment and Leasehold Improvements [Member] | Minimum [Member]
Property, plant and equipment, useful life					5 years
Furniture, Equipment and Leasehold Improvements [Member] | Maximum [Member]
Property, plant and equipment, useful life					7 years

Summary of Significant Accoun41

Summary of Significant Accounting Policies - Schedule of Earnings per Share basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended																								12 Months Ended
		Sep. 30, 2017	[2]	Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2016		Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Accounting Policies [Abstract]
Net income attributable to RCIHH shareholders		$ (2,239)	[1]	$ 3,841	[1]	$ 3,759	[1]	$ 2,898	[1]	$ 508	[3]	$ 2,653	[3]	$ 5,505	[3]	$ 2,552	[3]	$ 428	[4]	$ 8,267	[4]	$ (2,841)	[4]	$ 3,360	[4]	$ 8,259	$ 11,218	$ 9,214
Average number of common shares outstanding		9,719,000		9,719,000		9,719,000		9,768,000		9,839,000		9,906,000		10,013,000		10,296,000		10,363,000		10,245,000		10,275,000		10,264,000		9,731	9,941	10,359
Basic earnings (loss) per share		$ (0.23)		$ 0.40		$ 0.39		$ 0.30		$ 0.05		$ 0.27		$ 0.55		$ 0.25		$ 0.04		$ 0.81		$ (0.28)		$ 0.33		$ 0.85	$ 1.13	$ 0.89
Adjustment to net earnings from assumed conversion of debentures	[5]																									$ 5	$ 153	$ 29
Adjusted net income attributable to RCIHH shareholders																										$ 8,264	$ 11,371	$ 9,243
Effect of potentially dilutive restricted stock, warrants and options	[6]																										60
Effect of potentially dilutive convertible debentures	[5]																									12	228	47
Total average number of common shares outstanding used for dilution		9,719,000		9,719,000		9,721,000		9,814,000		9,840,000		10,047,000		10,215,000		10,635,000		10,363,000		10,707,000		10,275,000		10,929,000		9,743	10,229	10,406
Diluted earnings per share - Net income attributable to RCIHH shareholders		$ (0.23)		$ 0.40		$ 0.39		$ 0.30		$ 0.05		$ 0.27		$ 0.54		$ 0.25		$ 0.04		$ 0.78		$ (0.28)		$ 0.32		$ 0.85	$ 1.11	$ 0.89
[1]	Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $5.4 million in asset impairment ($1.4 million in the third quarter and $3.9 in the fourth quarter) and $1.5 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 185.2% from first to fourth quarter, respectively.
[2]	The fourth quarter of each prior fiscal year presented above includes the impact of the revisions discussed in Note 3.
[3]	Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $4.3 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (93.6%) from first to fourth quarter, respectively.
[4]	Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively.
[5]	Represents interest expense on dilutive convertible securities that would not occur if they were assumed converted.
[6]	All outstanding warrants and options were considered for the EPS computation.

Summary of Significant Accoun42

Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Goodwill	$ 43,866	$ 45,847	$ 52,567
Property and equipment, net	148,410	141,073
Indefinite lived intangibles	25,740
Assets held for sale		2,199
Other assets		1,156
Definite lived intangibles, net	600	917	5,176
Fair Value, Measurements, Nonrecurring [Member]
Goodwill	(4,694)
Property and equipment, net	(385)
Indefinite lived intangibles	(1,401)	(2,092)	(1,705)
Assets held for sale		(1,400)
Other assets	(1,156)
Level 1 [Member]
Goodwill
Property and equipment, net
Indefinite lived intangibles
Assets held for sale
Other assets
Definite lived intangibles, net
Level 2 [Member]
Goodwill
Property and equipment, net	4,678
Indefinite lived intangibles
Assets held for sale
Other assets
Definite lived intangibles, net
Level 3 [Member]
Goodwill	4,572
Property and equipment, net
Indefinite lived intangibles	25,740
Assets held for sale		2,199
Other assets		$ 1,156
Definite lived intangibles, net	$ 600

Revision of Prior Year Immate43

Revision of Prior Year Immaterial Misstatements and Reclassifications (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 29, 2016
Indefinite-lived intangible assets		$ 74
Finite-lived intangible assets, net, total	$ 1,565	917
Equity method investment, ownership percentage	51.00%		31.00%
Gain loss on sale of assets	$ 164	641
Impairment charge		$ 825
Drink Robust [Member]
Equity method investment, ownership percentage		31.00%
Equity remaining ownership interest percentage		20.00%
Software [Member]
Finite-lived intangible assets, net, total	$ 768	$ 503

Revision of Prior Year Immate44

Revision of Prior Year Immaterial Misstatements and Reclassifications - Schedule of Revision of Prior Year Immaterial Misstatements and Reclassifications (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																								12 Months Ended
	Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2016		Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Depreciation and amortization																									$ 6,920	$ 7,328	$ 7,045
Total operating expenses																									121,757	114,167	114,722
Income from operations	$ 1,436	[1],[2]	$ 7,883	[1]	$ 7,487	[1]	$ 6,333	[1]	$ 769	[3]	$ 6,657	[3]	$ 7,550	[3]	$ 5,717	[3]	$ 3,051	[4]	$ 14,152	[4]	$ (2,616)	[4]	$ 6,140	[4]	23,139	20,693	20,727
Income before income taxes																									14,641	12,842	14,002
Income taxes			1,300																						6,359	2,373	5,111
Net income																									8,282	10,469	8,891
Net income attributable to RCIHH common shareholders	$ (2,239)	[1],[2]	$ 3,841	[1]	$ 3,759	[1]	$ 2,898	[1]	$ 508	[3]	$ 2,653	[3]	$ 5,505	[3]	$ 2,552	[3]	$ 428	[4]	$ 8,267	[4]	$ (2,841)	[4]	$ 3,360	[4]	$ 8,259	$ 11,218	$ 9,214
Earnings (loss) per share attributable to RCIHH shareholders, Basic	$ (0.23)	[2]	$ 0.40		$ 0.39		$ 0.30		$ 0.05		$ 0.27		$ 0.55		$ 0.25		$ 0.04		$ 0.81		$ (0.28)		$ 0.33		$ 0.85	$ 1.13	$ 0.89
Earnings (loss) per share attributable to RCIHH shareholders, Diluted	$ (0.23)	[2]	$ 0.40		$ 0.39		$ 0.30		$ 0.05		$ 0.27		$ 0.54		$ 0.25		$ 0.04		$ 0.78		$ (0.28)		$ 0.32		$ 0.85	$ 1.11	$ 0.89
Comprehensive income																									$ 8,282	$ 10,360	$ 8,909
Comprehensive income attributable to RCI Hospitality Holdings, Inc.																									8,259	11,109	9,232
Property and equipment, net	$ 148,410								$ 141,073																148,410	141,073
Goodwill	43,866								45,847								$ 52,567								43,866	45,847	52,567
Intangibles, net	74,424								52,766																74,424	52,766
Total assets	299,884								276,061								266,527								299,884	276,061	266,527
Accrued liabilities	11,524								15,386																11,524	15,386
Total current liabilities	31,111								27,037																31,111	27,037
Deferred tax liability	25,541								23,266																25,541	23,266
Total liabilities	164,659								146,722																164,659	146,722
Retained earnings	69,195								62,106																69,195	62,106
Total RCIHH stockholders' equity	132,745								126,755																132,745	126,755
Total stockholders' equity	135,225								129,339								$ 127,554								135,225	129,339	127,554	$ 112,465
Total liabilities and stockholders' equity	$ 299,884								276,061																$ 299,884	276,061
Scenario, Previously Reported [Member]
Depreciation and amortization																										7,173	6,894
Total operating expenses																										114,012	114,571
Income from operations																										20,848	20,878
Income before income taxes																										12,997	14,153
Income taxes																										2,657	5,164
Net income																										10,340	8,989
Net income attributable to RCIHH common shareholders																										$ 11,089	$ 9,312
Earnings (loss) per share attributable to RCIHH shareholders, Basic																										$ 1.12	$ 0.9
Earnings (loss) per share attributable to RCIHH shareholders, Diluted																										$ 1.10	$ 0.9
Comprehensive income																										$ 10,231	$ 9,007
Comprehensive income attributable to RCI Hospitality Holdings, Inc.																										10,980	9,330
Property and equipment, net									142,003																	142,003
Goodwill									45,921																	45,921
Intangibles, net									52,189																	52,189
Total assets									276,488																	276,488
Accrued liabilities									12,806																	12,806
Total current liabilities									24,457																	24,457
Deferred tax liability									25,470																	25,470
Total liabilities									146,346																	146,346
Retained earnings									62,909																	62,909
Total RCIHH stockholders' equity									127,558																	127,558
Total stockholders' equity									130,142																	130,142
Total liabilities and stockholders' equity									276,488																	276,488
Restatement Adjustment [Member]
Depreciation and amortization																										155	151
Total operating expenses																										155	151
Income from operations																										(155)	(151)
Income before income taxes																										(155)	(151)
Income taxes																										(284)	(53)
Net income																										129	(98)
Net income attributable to RCIHH common shareholders																										$ 129	$ (98)
Earnings (loss) per share attributable to RCIHH shareholders, Basic																										$ 0.01	$ (0.01)
Earnings (loss) per share attributable to RCIHH shareholders, Diluted																										$ 0.01	$ (0.01)
Comprehensive income																										$ 129	$ (98)
Comprehensive income attributable to RCI Hospitality Holdings, Inc.																										129	$ (98)
Property and equipment, net									(427)																	(427)
Goodwill
Intangibles, net
Total assets									(427)																	(427)
Accrued liabilities									2,580																	2,580
Total current liabilities									2,580																	2,580
Deferred tax liability									(2,204)																	(2,204)
Total liabilities									376																	376
Retained earnings									(803)																	(803)
Total RCIHH stockholders' equity									(803)																	(803)
Total stockholders' equity									(803)																	(803)
Total liabilities and stockholders' equity									(427)																	(427)
Reclassifications [Member]
Property and equipment, net									(503)																	(503)
Goodwill									(74)																	(74)
Intangibles, net									577																	577
Total assets
Accrued liabilities
Total current liabilities
Deferred tax liability
Total liabilities
Retained earnings
Total RCIHH stockholders' equity
Total stockholders' equity
Total liabilities and stockholders' equity
[1]	Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $5.4 million in asset impairment ($1.4 million in the third quarter and $3.9 in the fourth quarter) and $1.5 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 185.2% from first to fourth quarter, respectively.
[2]	The fourth quarter of each prior fiscal year presented above includes the impact of the revisions discussed in Note 3.
[3]	Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $4.3 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (93.6%) from first to fourth quarter, respectively.
[4]	Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively.

Selected Account Information -

Selected Account Information - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016
Selected Account Information - Schedule Of Selling General And Administrative Expenses Details
Insurance	$ 3,160	$ 2,303
Payroll and related costs	1,889	1,506
Property taxes	1,270	1,017
Sales and liquor taxes	990	889
Patron tax	801	1,559
Lawsuit settlement	295	2,704
Unearned revenues	196	256
Income taxes	549	559
Other	2,374	4,593
Accrued liabilities	$ 11,524	$ 15,386

Selected Account Information 46

Selected Account Information - Schedule of Selling, General and Administrative Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Selected Account Information - Schedule Of Selling General And Administrative Expenses Details
Taxes and permits	$ 8,026	$ 8,089	$ 8,031
Advertising and marketing	6,704	5,374	5,610
Supplies and services	4,873	4,815	4,726
Insurance	4,006	3,575	3,364
Rent	3,258	3,278	4,526
Legal	3,074	3,197	3,318
Utilities	2,824	2,871	2,999
Charge card fees	2,783	2,252	2,176
Security	2,251	2,042	1,905
Accounting and professional fees	2,159	1,286	1,263
Repairs and maintenance	2,091	2,088	1,916
Other	4,726	4,208	3,764
Selling, general and administrative	$ 46,775	$ 43,075	$ 43,598

Selected Account Information 47

Selected Account Information - Components of Other Charges, Net (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Selected Account Information - Schedule Of Selling General And Administrative Expenses Details
Impairment of assets	$ 6,200	$ 1,400	$ 347	$ 1,400	$ 7,639	$ 3,492	$ 1,705
Settlement of lawsuits and other one-time costs					317	1,881	11,684
Loss (gain) on sale of assets					(838)	388	808
Gain on settlement of patron tax					(102)		(8,167)
Other charges					$ 7,312	$ 5,761	$ 6,030

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Construction in progress, gross	$ 1,600	$ 6,300
Depreciation expense	$ 6,700	$ 6,600	$ 6,300

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 193,684	$ 181,311
Less accumulated depreciation	(45,274)	(40,238)
Property and equipment, net	148,410	141,073
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	122,996	121,645
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	30,107	26,715
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	31,969	24,942
Furniture [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 8,612	$ 8,009

Assets Held for Sale (Details N

Assets Held for Sale (Details Narrative) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended	12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2014	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Jun. 06, 2017
Assets held for sale	$ 5,759			$ 7,671				$ 5,759	$ 7,671		$ 1,500
Proceeds from properties held for sale	385		$ 2,200	$ 1,400			$ 1,500
Gain loss on sale of properties			$ 116				$ 900
Asset impairment charges	6,200	$ 1,400			$ 347	$ 1,400		7,639	$ 3,492	$ 1,705
Land and Building [Member]
Assets held for sale	5,200							5,200
Two Properties [Member]
Assets held for sale	$ 4,300							$ 4,300

Goodwill and Other Intangible51

Goodwill and Other Intangible Assets (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Finite-lived intangible assets, amortization expense, 2018	$ 352
Finite-lived intangible assets, amortization expense, 2019	321
Finite-lived intangible assets, amortization expense, 2020	305
Finite-lived intangible assets, amortization expense, 2021	281
Finite-lived intangible assets, amortization expense, 2022	228
Finite-lived intangible assets, amortization expense, there after	78
Goodwill and intangible asset impairment	4,700
Impairment of intangible assets, indefinite-lived (excluding goodwill)		$ 2,100	$ 1,700
SOB License [Member]
Goodwill and intangible asset impairment	$ 1,400

Goodwill and Other Intangible52

Goodwill and Other Intangible Assets - Schedule of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Goodwill	$ 43,866	$ 45,847	$ 52,567
Licenses	70,644	51,849	$ 55,902
Tradename	2,215
Finite-Lived Intangible Assets, Net, Total	1,565	917
Total goodwill and other intangible assets	118,290	98,613
Discounted Leases [Member]
Finite-Lived Intangible Assets, Net, Total	$ 116	$ 123
Discounted Leases [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	18 years	18 years
Discounted Leases [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	6 years	6 years
Non-compete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life	5 years	5 years
Finite-Lived Intangible Assets, Net, Total	$ 681	$ 291
Software [Member]
Finite-Lived Intangible Asset, Useful Life	5 years	5 years
Finite-Lived Intangible Assets, Net, Total	$ 768	$ 503

Goodwill and Other Intangible53

Goodwill and Other Intangible Assets - Schedule of Indefinite-lived Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Definite- Lived Intangibles, Beginning balance		$ 917	$ 5,176
Definite- Lived Intangibles, Intangibles acquired		865	496
Definite- Lived Intangibles, Impairment
Definite- Lived Intangibles, Sale/closure of reporting units			(4,003)
Definite- Lived Intangibles, Amortization		(217)	(752)
Definite- Lived Intangibles, Ending balance	$ 600	600	917
Indefinite-Lived Intangibles, Beginning balance		51,849	55,902
Indefinite-Lived Intangibles, Intangibles acquired		22,411
Indefinite-Lived Intangibles, Impairment		(1,401)	(2,092)
Indefinite-Lived Intangibles, Sale/closure of reporting units			(1,961)
Indefinite-Lived Intangibles, Amortization
Indefinite-Lived Intangibles, Ending balance	70,644	70,644	51,849
Goodwill, Beginning balance		45,847	52,567
Goodwill, Intangibles acquired		2,716
Goodwill, Impairment	(3,300)	(4,697)
Goodwill, Sale/closure of reporting units			(6,720)
Goodwill, Amortization
Goodwill, Ending balance	$ 43,866	$ 43,866	$ 45,847

Long-term Debt (Details Narrati

Long-term Debt (Details Narrative)

Jun. 04, 2017USD ($)

May 08, 2017USD ($)

May 01, 2017USD ($)

Mar. 13, 2017USD ($)

Jan. 04, 2017USD ($)

Oct. 05, 2016USD ($)

Jul. 30, 2015USD ($)$ / shares

May 04, 2015USD ($)

Jan. 13, 2015USD ($)a

Dec. 31, 2013USD ($)

Oct. 15, 2013USD ($)$ / sharesshares

Sep. 30, 2013USD ($)

Apr. 30, 2017USD ($)

Aug. 31, 2016USD ($)

Jul. 31, 2016USD ($)

Jan. 31, 2016USD ($)

Oct. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Jan. 31, 2012USD ($)

Aug. 31, 2011$ / shares

Jun. 30, 2010USD ($)

Apr. 30, 2010USD ($)

Sep. 30, 2017USD ($)

Sep. 30, 2016USD ($)$ / shares

Sep. 30, 2015USD ($)$ / shares

May 04, 2017USD ($)

Notes payable

$ 9,000,000

$ 1,500,000

Debt instrument, interest rate, stated percentage

6.00%

12.00%

4.99%

5.95%

2.00%

10.00%

Debt instrument, payment terms

The note bore interest at the rate of 10% per annum and matured on August 1, 2014. The note was payable with one initial payment of interest only due January 1, 2012, and, thereafter in ten interest-only quarterly payments. The principal was payable on August 1, 2014. The note was extended in 2014 under the same terms until maturity in October 2017.

Debt instrument, periodic payment

$ 118,817

$ 6,286

$ 100,062

$ 30,244

Payments to acquire real estate

$ 1,000,000

Proceeds from issuance of debt

$ 952,690

Debt instrument, maturity date, description

Matured on March 4, 2023

The refinanced debt was comprised of interest-only notes that were scheduled to mature with full principal payments in fiscal 2018.

for 20 years

Debt conversion price per share | $ / shares

$ 10

Debt instrument due date

Mar. 4, 2023

Oct. 31, 2017

Debt instrument, term

5 years

Total debt

$ 9,900,000

$ 124,949,000

$ 106,578,000

Long-term debt, gross

$ 6,100,000

2,300,000

Loans payable to bank, noncurrent

$ 4,600,000

Debt instrument period

10 years

10 years

Sale of stock, consideration received on transaction

$ 2,000,000

Monthly installment of settlement loss

$ 119,000

Amount refinanced through debt

$ 8,000,000

Convertible notes payable

$ 392,000

Sellers Financing [Member]

Debt instrument, periodic payment

$ 65,355

Debt instrument, interest rate, effective percentage

6.00%

Sale of stock, consideration received on transaction

$ 1,800,000

Residential Real Estate [Member]

Debt instrument, periodic payment

$ 25,660

Payments to acquire real estate

$ 3,230,000

Debt instrument, maturity date, description

The notes mature from 2018 to 2028

Debt issued for real estate purchase

$ 2,600,000

Real Estate [Member]

Debt instrument, interest rate, stated percentage

5.25%

Debt instrument, periodic payment

$ 13,270

Debt instrument, term

10 years

Long-term debt, gross

$ 2,100,000

Loans payable to bank, noncurrent

$ 2,000,000

Revolving Credit Facility [Member]

Line of credit maturity date

Mar. 13, 2018

Line of credit borrowing outstanding

The interest rate under this revolving line of credit is at 6.5% per annum payable every 13th of each month starting April 13, 2017 for all outstanding borrowings.

Available borrowing capacity

$ 1,000,000

1,000,000

Construction Loan Agreement [Member]

Debt instrument, term

20 years

Proceeds from advances for construction

$ 2,200,000

Jaguars Holdings, Inc [Member] | Real Estate Agreement [Member]

Debt instrument, interest rate, stated percentage

9.50%

Debt instrument, payment terms

The note bears interest at the rate of 9.5 %, is payable in 143 equal monthly installments

Business acquisitions cost of acquired entity purchase price

$ 10,100,000

Business acquisition cost of acquired entity discounted price

9,600,000

Business acquisitions cost of acquired entity cash paid

350,000

Business acquisitions purchase price allocation notes payable and long term debt

9,100,000

Business acquisition purchase price allocation one time payment in twelve years

650,000

Debt instrument unamortized discount

431,252

Aircraft [Member]

Debt instrument, periodic payment

$ 40,653

Debt instrument, maturity date, description

January 2,019

Notes Are Payable Over Eleven Years Series One [Member]

Notes payable

$ 6,500,000

Debt instrument, interest rate, stated percentage

5.50%

Debt instrument, payment terms

The notes are payable over eleven years at $12,256 per month including interest and have an adjustable interest rate of 5.5%. The rate adjusts to prime plus 2.5% in the 61 st month, not to exceed 9%.

Debt instrument, periodic payment

$ 12,256

Notes Are Payable Over Eleven Years Series Two [Member]

Notes payable

$ 53,110

Debt instrument, interest rate, stated percentage

5.50%

Contractual Debt Reduction [Member]

Club note, outstanding principal

1,200,000

Club note, maximum reduction amount

$ 6,000,000

Club note, reduction amount, per person | $ / shares

$ 2

Club note, reduction amount

$ 2,400,000

Club note, increase decrease in reduction amount

$ 2,400,000

Club note, reduction enforced amount, per person | $ / shares

$ 5

Club note, reduction enforced amount

$ 6,000,000

Club note, gain loss in demanded payments

$ 6,000,000

Note Payable to Bank [Member] | Building [Member]

Debt instrument, interest rate, stated percentage

5.00%

New Bank Debt [Member]

Debt instrument, interest rate, stated percentage

5.50%

Construction Loan [Member]

Debt instrument, interest rate, stated percentage

5.25%

Debt instrument, periodic payment

$ 31,988

Debt instrument period

20 years

Loans payable

$ 4,700,000

Floor Rate [Member]

Debt instrument, interest rate, stated percentage

5.25%

12% Unsecured Promissory Notes [Member]

Debt instrument, interest rate, stated percentage

12.00%

Debt instrument due date

May 1, 2020

Proceeds from issuance of unsecured debt

$ 5,400,000

5% Promissory Notes [Member] | Construction Loan Agreement [Member]

Debt instrument principal amount

$ 4,800,000

Debt instrument, interest rate, stated percentage

5.00%

20-year Note [Member] | Construction Loan Agreement [Member]

Payments of loan costs

$ 24,000

Lender [Member]

Debt instrument, interest rate, stated percentage

6.30%

Debt instrument, periodic payment

$ 3,803

Proceeds from issuance of debt

$ 518,192

Debt instrument, maturity date, description

The note matures in June 2030

Investor Three [Member] | Private Transaction [Member]

Debt instrument principal amount

$ 4,525,000

Debt instrument, interest rate, stated percentage

9.00%

Debt instrument, periodic payment

$ 452,500

Warrants to purchase common stock, shares | shares

72,400

Debt conversion price per share | $ / shares

$ 12.50

Proceeds from sale of debenture and warrant

$ 4,525,000

Closing price of common stock | $ / shares

$ 16.25

Debt instrument due date

Apr. 15, 2014

Warrant exercise price | $ / shares

$ 12.50

Warrant expiry date

Oct. 15, 2016

Oct. 31, 2016

Debt instrument, term

3 years

Fair value of warrants

$ 105,318

Aircraft [Member]

Debt instrument, interest rate, stated percentage

7.45%

Total debt

$ 3,600,000

Lender One [Member]

Debt instrument, interest rate, stated percentage

10.00%

Debt instrument, periodic payment

$ 13,215

Debt instrument, term

10 years

Total debt

$ 1,000,000

Sellers Financing [Member]

Sale of stock, consideration received on transaction

$ 1,400,000

Minimum [Member]

Debt conversion price per share | $ / shares

$ 10

$ 10

Minimum [Member] | Residential Real Estate [Member]

Debt instrument, interest rate, stated percentage

5.00%

Maximum [Member]

Debt conversion price per share | $ / shares

$ 12.50

$ 12.50

Maximum [Member] | Residential Real Estate [Member]

Debt instrument, interest rate, stated percentage

7.00%

Prime Rate [Member]

Debt instrument, interest rate, stated percentage

1.00%

Prime Plus [Member] | Notes Are Payable Over Eleven Years Series One [Member]

Debt instrument, interest rate, stated percentage

2.50%

Rick's Cabaret [Member]

Notes payable

$ 2,200,000

Debt instrument principal amount

$ 19,774

Debt instrument, interest rate, stated percentage

6.25%

Notes issued

$ 1,500,000

Debt instrument, payment terms

The note was collateralized by the real estate and was payable in monthly installments through April 2025 of $19,774, including principal and interest at the prime rate plus 4.5% with a minimum rate of 7%.

Debt instrument, periodic payment

$ 15,090

Rick's Cabaret [Member] | Minimum [Member]

Debt instrument, interest rate, stated percentage

7.00%

Rick's Cabaret [Member] | Prime Rate [Member]

Debt instrument, interest rate, stated percentage

4.50%

Foster Clubs [Member]

Debt instrument, interest rate, stated percentage

9.50%

Debt instrument, payment terms

The Club Note bears interest at the rate of 9.5% per annum, is payable in 144 equal monthly installments

Debt instrument, periodic payment

$ 256,602

Business acquisitions cost of acquired entity purchase price

3,500,000

Business combination, consideration transferred

$ 22,000,000

Texas Saloon Gentlemen's Club [Member]

Debt instrument, interest rate, stated percentage

6.00%

Debt instrument, periodic payment

$ 68,829

Business combination, consideration transferred

$ 6,800,000

Debt instrument, interest rate, effective percentage

6.50%

Area of land | a

3.5

Sale of stock, consideration received on transaction

$ 1,000,000

Sale of stock nature of consideration received

Seller financing at 6% annual interest, with the balance provided by commercial bank financing at a variable interest rate equal to the prime rate plus 2%, but in no event less than 6.5%.

Texas Saloon Gentlemen's Club [Member] | Real Estate [Member]

Business combination, consideration transferred

$ 3,300,000

Texas Saloon Gentlemen's Club [Member] | Club Business [Member ]

Business combination, consideration transferred

$ 3,500,000

Seville Gentlemen's Club [Member]

Business combination, consideration transferred

8,500,000

Sale of stock, consideration received on transaction

1,100,000

Club Business [Member ]

Business combination, consideration transferred

4,500,000

Club Real Estate [Member]

Business combination, consideration transferred

$ 4,000,000

Silver City [Member] | Bank Financing [Member]

Debt instrument, interest rate, effective percentage

5.50%

Silver City [Member] | Bank Financing [Member]

Sale of stock, consideration received on transaction

$ 5,700,000

Miami Gardens, Florida nightclub [Member]

Debt instrument, interest rate, stated percentage

5.45%

Notes issued

$ 11,325,000

Debt instrument, periodic payment

78,000

Total debt

7,200,000

Real estate investment property, at cost

15,300,000

Loss contingency, damages sought, value

10,000,000

Monthly installment of settlement loss

$ 119,000

Patron tax rate per customer | $ / shares

$ 5

Settlement with imputed interest discount

9.60%

Cabaret New York [Member]

Debt instrument, interest rate, stated percentage

5.00%

Debt instrument, periodic payment

$ 59,000

Business acquisitions cost of acquired entity purchase price

10,500,000

Business acquisitions cost of acquired entity cash paid

$ 10,000,000

Debt instrument period

10 years

Bombshells [Member]

Notes payable

$ 1,900,000

$ 2,200,000

Debt instrument, interest rate, stated percentage

5.00%

5.00%

Business acquisitions cost of acquired entity purchase price

$ 2,500,000

$ 3,300,000

Debt instrument period

18 months

12 months

Scarlett's Acquisition [Member] | Promissory Note One [Member]

Debt instrument, interest rate, stated percentage

5.00%

Debt instrument, term

12 years

Proceeds from short term note payable

$ 5,000,000

Scarlett's Acquisition [Member] | Promissory Note Two [Member]

Notes payable

$ 168,343

Debt instrument, interest rate, stated percentage

8.00%

Proceeds from short term note payable

$ 1,560,000

Long-term Debt - Schedule of Lo

Long-term Debt - Schedule of Long-term Debt (Details) - USD ($)		Sep. 30, 2017	Oct. 05, 2016	Sep. 30, 2016
Debt Instrument [Line Items]
Total debt		$ 124,949,000	$ 9,900,000	$ 106,578,000
Less unamortized debt issuance costs		(597,000)		(692,000)
Less current portion		(17,440,000)		(9,950,000)
Total long-term debt		106,912,000		95,936,000
Notes payable One [Member]
Debt Instrument [Line Items]
Total debt	[1]	2,358,000		2,662,000
Notes Payable Two [Member]
Debt Instrument [Line Items]
Total debt	[1]	95,000		133,000
Notes Payable Three [Member]
Debt Instrument [Line Items]
Total debt		1,157,000		1,238,000
Notes Payable Four [Member]
Debt Instrument [Line Items]
Total debt	[1]	4,510,000		4,864,000
Notes Payable Five [Member]
Debt Instrument [Line Items]
Total debt	[1]	1,120,000		1,227,000
Notes Payable Six [Member]
Debt Instrument [Line Items]
Total debt				422,000
Notes Payable Seven [Member]
Debt Instrument [Line Items]
Total debt	[2]	6,941,000		10,642,000
Notes Payable Eight [Member]
Debt Instrument [Line Items]
Total debt	[1]	6,423,000		7,040,000
Convertible Debentures One [Member]
Debt Instrument [Line Items]
Total debt	[2]			406,000
Notes Payable Nine [Member]
Debt Instrument [Line Items]
Total debt	[2]			4,000,000
Notes Payable Ten [Member]
Debt Instrument [Line Items]
Total debt	[1]	1,679,000		1,867,000
Notes Payable Eleven [Member]
Debt Instrument [Line Items]
Total debt	[1]			1,500,000
Convertible Debentures Two [Member]
Debt Instrument [Line Items]
Total debt				452,000
Notes Payable Twelve [Member]
Debt Instrument [Line Items]
Total debt		2,740,000		3,013,000
Notes Payable Thirteen [Member]
Debt Instrument [Line Items]
Total debt	[2]			4,000,000
Notes Payable Fourteen [Member]
Debt Instrument [Line Items]
Total debt		5,613,000		6,201,000
Notes Payable Fifteen [Member]
Debt Instrument [Line Items]
Total debt	[1]	4,484,000		4,621,000
Notes Payable Sixteen [Member]
Debt Instrument [Line Items]
Total debt	[1]	504,000		857,000
Notes Payable Seventeen [Member]
Debt Instrument [Line Items]
Total debt	[1]	5,320,000		5,493,000
Notes Payable Eighteen [Member]
Debt Instrument [Line Items]
Total debt	[1]	1,037,000		1,386,000
Notes Payable Nineteen [Member]
Debt Instrument [Line Items]
Total debt	[1]	1,777,000		1,842,000
Notes Payable Twenty [Member]
Debt Instrument [Line Items]
Total debt	[1]	10,620,000		10,962,000
Notes Payable Twenty One [Member]
Debt Instrument [Line Items]
Total debt	[1]	4,303,000		4,430,000
Notes Payable Twenty Two [Member]
Debt Instrument [Line Items]
Total debt	[1]	9,672,000		9,882,000
Notes Payable Twenty Three [Member]
Debt Instrument [Line Items]
Total debt	[1]	4,651,000		4,442,000
Notes Payable Twenty Four [Member]
Debt Instrument [Line Items]
Total debt	[1]			2,157,000
Notes Payable Twenty Five [Member]
Debt Instrument [Line Items]
Total debt	[1]	1,894,000		1,894,000
Notes Payable Twenty Six [Member]
Debt Instrument [Line Items]
Total debt	[1]	8,267,000		8,945,000
Notes Payable Twenty Seven [Member]
Debt Instrument [Line Items]
Total debt	[2]	9,671,000
Notes Payable Twenty Eight [Member]
Debt Instrument [Line Items]
Total debt		941,000
Notes Payable Twenty Nine [Member]
Debt Instrument [Line Items]
Total debt	[2]	5,440,000
Notes Payable Thirty [Member]
Debt Instrument [Line Items]
Total debt	[2]	5,000,000
Notes Payable Thirty One [Member]
Debt Instrument [Line Items]
Total debt	[2]	15,291,000
Notes Payable Thirty Two [Member]
Debt Instrument [Line Items]
Total debt	[1]	$ 3,441,000
[1]	Collateralized by real estate
[2]	Collateralized by stock in subsidiary

Long-term Debt - Schedule of 56

Long-term Debt - Schedule of Long-term Debt (Details) (Parenthetical)	Jan. 04, 2017	Oct. 05, 2016	Apr. 30, 2017	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Aug. 31, 2016	Oct. 31, 2015	Aug. 31, 2011
Debt instrument, interest rate	6.00%	12.00%	4.99%				5.95%	2.00%	10.00%
Debt instrument, maturity date, description	Matured on March 4, 2023	The refinanced debt was comprised of interest-only notes that were scheduled to mature with full principal payments in fiscal 2018.	for 20 years
Notes payable One [Member]
Debt instrument, maturity date, description					August 2022 and December 2024	August 2022 and December 2024
Notes payable One [Member] | Minimum [Member]
Debt instrument, interest rate					10.00%	10.00%
Notes payable One [Member] | Maximum [Member]
Debt instrument, interest rate					11.00%	11.00%
Notes Payable Two [Member]
Debt instrument, interest rate				7.00%		7.00%
Debt instrument, maturity date, description					December 2,019	December 2,019
Notes Payable Three [Member]
Debt instrument, interest rate					5.50%	5.50%
Debt instrument, maturity date, description					January 2,023	January 2,023
Notes Payable Four [Member]
Debt instrument, interest rate					5.50%	5.50%
Debt instrument, maturity date, description					January 2023 and January 2022	January 2023 and January 2022
Notes Payable Five [Member]
Debt instrument, interest rate					6.25%	6.25%
Debt instrument, maturity date, description					July 2,018	July 2,018
Notes Payable Six [Member]
Debt instrument, interest rate					6.30%	6.30%
Debt instrument, maturity date, description					June 2,030	June 2,030
Notes Payable Seven [Member]
Debt instrument, interest rate					9.50%	9.50%
Debt instrument, maturity date, description					August 2,024	August 2,024
Notes Payable Eight [Member]
Debt instrument, interest rate					9.50%	9.50%
Debt instrument, maturity date, description					September 2,024	September 2,024
Convertible Debentures One [Member]
Debt instrument, interest rate					6.00%	6.00%
Debt instrument, maturity date, description					March 2,023	March 2,023
Notes Payable Nine [Member]
Debt instrument, interest rate					13.00%	13.00%
Debt instrument, maturity date, description					October 2016 and 2017	October 2016 and 2017
Notes Payable Ten [Member]
Debt instrument, maturity date, description					from 2018 to 2028	from 2018 to 2028
Notes Payable Ten [Member] | Minimum [Member]
Debt instrument, interest rate					5.00%	5.00%
Notes Payable Ten [Member] | Maximum [Member]
Debt instrument, interest rate					7.00%	7.00%
Notes Payable Eleven [Member]
Debt instrument, interest rate					11.00%	11.00%
Debt instrument, maturity date, description					June 2,018	June 2,018
Convertible Debentures Two [Member]
Debt instrument, interest rate					9.00%	9.00%
Debt instrument, maturity date, description					October 2,016	October 2,016
Notes Payable Twelve [Member]
Debt instrument, interest rate					7.45%	7.45%
Debt instrument, maturity date, description					matures January 2019	matures January 2019
Notes Payable Thirteen [Member]
Debt instrument, interest rate					12.00%	12.00%
Debt instrument, maturity date, description					December 2017 and September 2018	December 2017 and September 2018
Notes Payable Fourteen [Member]
Debt instrument, interest rate					9.60%	9.60%
Debt instrument, maturity date, description					May 2,022	May 2,022
Notes Payable Fifteen [Member]
Debt instrument, interest rate					6.50%	6.50%
Debt instrument, maturity date, description					January 2,020	January 2,020
Notes Payable Sixteen [Member]
Debt instrument, interest rate					6.00%	6.00%
Debt instrument, maturity date, description					January 2,019	January 2,019
Notes Payable Seventeen [Member]
Debt instrument, interest rate					5.50%	5.50%
Debt instrument, maturity date, description					May 2,020	May 2,020
Notes Payable Eighteen [Member]
Debt instrument, interest rate					6.00%	6.00%
Debt instrument, maturity date, description					May 2,020	May 2,020
Notes Payable Nineteen [Member]
Debt instrument, interest rate					5.25%	5.25%
Debt instrument, maturity date, description				December 2,024
Notes Payable Twenty [Member]
Debt instrument, interest rate					5.45%	5.45%
Debt instrument, maturity date, description					July 2,020	July 2,020
Notes Payable Twenty One [Member]
Debt instrument, interest rate					6.25%	6.25%
Debt instrument, maturity date, description					October 2,025	October 2,025
Notes Payable Twenty One [Member] | Minimum [Member]
Debt instrument, interest rate					2.00%	2.00%
Notes Payable Twenty One [Member] | Maximum [Member]
Debt instrument, interest rate					5.00%	5.00%
Notes Payable Twenty Two [Member]
Debt instrument, interest rate					5.00%	5.00%
Debt instrument, maturity date, description					January 2,026	January 2,026
Notes Payable Twenty Three [Member]
Debt instrument, interest rate					5.25%	5.25%
Debt instrument, maturity date, description					March 2,037	March 2,037
Notes Payable Twenty Four [Member]
Debt instrument, interest rate					5.00%	5.00%
Debt instrument, maturity date, description					July 2,017	July 2,017
Notes Payable Twenty Five [Member]
Debt instrument, interest rate					6.25%	6.25%
Debt instrument, maturity date, description					February 2,018	February 2,018
Notes Payable Twenty Six [Member]
Debt instrument, interest rate					5.95%	5.95%
Debt instrument, maturity date, description					August 2,021	August 2,021
Notes Payable Twenty Seven [Member]
Debt instrument, interest rate					12.00%	12.00%
Debt instrument, maturity date, description					October 2,021	October 2,021
Notes Payable Twenty Eight [Member]
Debt instrument, interest rate					4.99%	4.99%
Debt instrument, maturity date, description					April 2,037	April 2,037
Notes Payable Twenty Nine [Member]
Debt instrument, interest rate					12.00%	12.00%
Debt instrument, maturity date, description					May 2,020	May 2,020
Notes Payable Thirty [Member]
Debt instrument, interest rate					5.00%	5.00%
Debt instrument, maturity date, description					November 2,017	November 2,017
Notes Payable Thirty One [Member]
Debt instrument, interest rate					8.00%	8.00%
Debt instrument, maturity date, description					May 2,029	May 2,029
Notes Payable Thirty Two [Member]
Debt instrument, interest rate					5.00%	5.00%
Debt instrument, maturity date, description					May 2,038	May 2,038
Notes Payable Ninteen [Member]
Debt instrument, maturity date, description					December 2,024

Long-term Debt - Schedule of 57

Long-term Debt - Schedule of Long-term Debt Instruments (Details) - USD ($)	Sep. 30, 2017	Oct. 05, 2016	Sep. 30, 2016
Debt Instrument [Line Items]
Long-term Debt	$ 124,949,000	$ 9,900,000	$ 106,578,000
Stock in Subsidiary [Member]
Debt Instrument [Line Items]
Long-term Debt	42,343,000		19,048,000
Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt	5,613,000		7,891,000
Real Estate [Member]
Debt Instrument [Line Items]
Long-term Debt	73,312,000		76,204,000
Other Assets [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 3,681,000		$ 3,435,000

Long-term Debt - Schedule of Wa

Long-term Debt - Schedule of Warrants Valuation Assumptions (Details)	12 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Volatility	28.00%
Expected life	1 year 6 months
Expected dividend yield
Risk free rate	0.33%

Long-Term Debt - Schedule of Ma

Long-Term Debt - Schedule of Maturities of Long-term Debt (Details) - USD ($)	Sep. 30, 2017	Oct. 05, 2016	Sep. 30, 2016
2,018	$ 17,440,000
2,019	12,023,000
2,020	33,086,000
2,021	11,401,000
2,022	13,240,000
Thereafter	37,759,000
Total maturities of long-term debt, net of debt discount	124,949,000	$ 9,900,000	$ 106,578,000
Regular Amortization [Member]
2,018	9,512,000
2,019	9,653,000
2,020	8,270,000
2,021	6,116,000
2,022	4,923,000
Thereafter	23,314,000
Total maturities of long-term debt, net of debt discount	61,788,000
Balloon Payments [Member]
2,018	7,928,000
2,019	2,370,000
2,020	24,816,000
2,021	5,285,000
2,022	8,317,000
Thereafter	14,445,000
Total maturities of long-term debt, net of debt discount	$ 63,161,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income tax expense	$ 1,300	$ 6,359	$ 2,373	$ 5,111
Deferred tax liabilities		15,900	16,300
Liability for uncertain tax positions		865
Interest and penalties for unrecognized tax benefits		223	$ 266
Recognized federal tax benefits		$ 865

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Current Federal		$ 2,989	$ 260	$ 894
Current State and local		1,097	970	335
Total current income tax expense		4,086	1,230	1,229
Deferred Federal		1,545	1,110	3,771
Deferred State and local		728	33	111
Total deferred income tax expense		2,273	1,143	3,882
Total income tax expense	$ 1,300	$ 6,359	$ 2,373	$ 5,111

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Computed expected income tax expense		$ 4,979	$ 4,366	$ 4,759
State income taxes, net of federal benefit		291	730	221
Transfer of deferred tax liabilities with subsidiaries sold			(841)
Permanent differences		108	(109)	131
Change in deferred tax liability rate		1,329
Reserve for uncertain tax position		406	240
Tax credits		(564)	(2,013)
Other		(190)
Total income tax expense	$ 1,300	$ 6,359	$ 2,373	$ 5,111

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Deferred tax assets (liabilities) Patron tax	$ 1,954	$ 2,074
Deferred tax assets (liabilities) Other	231	2,172
Net deferred tax assets	2,185	4,246
Deferred tax assets (liabilities) Intangibles	(18,549)	(19,034)
Deferred tax assets (liabilities) Property and equipment	(9,177)	(8,478)
Deferred tax liabilities	(27,726)	(27,512)
Net deferred tax liabilities	$ 25,541	$ (23,266)

Income Taxes - Schedule of Unce

Income Taxes - Schedule of Uncertain Tax Positions (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Beginning Balance	$ 240
Additions for tax positions of prior years	625	240
Ending Balance	$ 865	$ 240

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2014	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Stock-based compensation expense recognized		$ 0	$ 360	$ 480
Executive Officer and an Officer of a Subsidiary [Member]
Restricted stock options, granted	96,325
Restricted stock options, granted value	$ 963
Restricted stock options, fair value per share	$ 10
Restricted stock options, vest term	2 years
Intrinsic value of restricted stock	$ 969
2010 Plan [Member] | Minimum [Member]
Maximum number of shares of common stock may be optioned and sold during the period		500,000
2010 Plan [Member] | Maximum [Member]
Maximum number of shares of common stock may be optioned and sold during the period		800,000

Commitments and Contingencies66

Commitments and Contingencies (Details Narrative)	1 Months Ended			3 Months Ended					12 Months Ended
	Apr. 30, 2017USD ($)	Mar. 31, 2017USD ($)Integer	Oct. 31, 2015USD ($)	Sep. 30, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)$ / shares	Sep. 30, 2015USD ($)	Apr. 02, 2015USD ($)
Commitments And Contingencies [Line Items]
Operating lease rent expense									$ 3,300,000	$ 3,300,000	$ 4,500,000
Patron tax amount agreed to pay											10,000,000
Monthly installment of settlement loss											119,000
Patron tax on monthly basis per customer | $ / shares				$ 5						$ 5
Patron tax amount discounted value											$ 10,000,000
Imputed interest rate											9.60%
Patron tax settlement											$ 7,200,000
Settlement liabilities				$ 6,200,000					5,600,000	$ 6,200,000
Litigation settlement, expense				1,100,000	$ 540,000	$ 1,100,000	$ 8,200,000	$ 10,300,000		1,900,000	11,700,000
Accrued liabilities, non current				2,700,000					37,000	2,700,000
Payments for legal settlements									316,000	1,900,000	11,700,000
Accrued liabilities				15,386,000					11,524,000	15,386,000
New York Settlement [Member]
Commitments And Contingencies [Line Items]
Loss contingency, estimate of possible loss												$ 15,000,000
Accrued professional fees									5,500,000			$ 1,833,333
Loss contingency accrual, payments			$ 1,833,333
Loss contingency expense						$ 11,100,000					$ 11,100,000
Accrued entertainers fees									$ 5,600,000
Indemnity Insurance Corporation [Member]
Commitments And Contingencies [Line Items]
Percentage of costs of litigation									100.00%
Compensatory Damages [Member] | JAI Phoenix [Member]
Commitments And Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 1,400,000
Compensatory Damages [Member] | JAI Phoenix [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Possible loss estimated value	0
Compensatory Damages [Member] | JAI Phoenix [Member] | Maximum [Member]
Commitments And Contingencies [Line Items]
Possible loss estimated value	5,000,000
Punitive Damages [Member] | JAI Phoenix [Member]
Commitments And Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 4,000,000
Settlement of Lawsuits [Member]
Commitments And Contingencies [Line Items]
Accrued liabilities				$ 2,700,000					$ 295,000	$ 2,700,000
Settlement Agreement [Member]
Commitments And Contingencies [Line Items]
Settlement amount net of interest		$ 8,200
Number of monthly installment | Integer		60
Payment of settlement amount		$ 687,815
Litigation settlement, expense		$ 195,815

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Rental Payments for Operating Leases (Details) $ in Thousands	Sep. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 2,967
2,019	2,797
2,020	2,841
2,021	2,830
2,022	2,784
Thereafter	24,477
Total future minimum lease obligations	$ 38,696

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2017	Mar. 31, 2016
Debt conversion, converted instrument, shares issued		125	233
Debt conversion, converted instrument, amount		$ 1,268,000	$ 2,358,000
Stock issued during period, value, acquisitions			$ 2,375,000
Warrants exercised, value		$ 500,000
Warrants [Member]
Warrants exercised		48,780
Warrants exercised, value		$ 500,000
Convertible Debt [Member]
Debt conversion, converted instrument, shares issued		125,610	232,506
Debt conversion, converted instrument, amount		$ 1,300,000	$ 2,400,000
Stock issued during period, shares, acquisitions			200,000
Stock issued during period, value, acquisitions			$ 2,400,000
Options [Member]
Debt conversion, converted instrument, shares issued			10,000
Debt conversion, converted instrument, amount			$ 86,900
Employee Stock Option [Member]
Stock repurchased and retired during period, shares	89,685	747,081	225,280
Stock repurchased and retired during period, value	$ 1,100,000	$ 7,300,000	$ 2,300,000
Dividend per share				$ 0.03	$ 0.03
Aggregate dividend amount	$ 1,200,000	$ 862,000

Employee Retirement Plan (Detai

Employee Retirement Plan (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Employee Retirement Plan
Percentage of employee's contribution	3.00%
Expenses related to contributions to plan	$ 130	$ 108	$ 94

Acquisitions and Dispositions70

Acquisitions and Dispositions (Details Narrative)	Jun. 06, 2017USD ($)	May 08, 2017USD ($)	Jan. 13, 2017USD ($)	May 04, 2015USD ($)	Jan. 13, 2015USD ($)a	Jan. 13, 2015USD ($)a	Oct. 30, 2014USD ($)shares	Sep. 30, 2016USD ($)	Oct. 31, 2015USD ($)	Sep. 30, 2017USD ($)		Jun. 30, 2017USD ($)		Mar. 31, 2017USD ($)	[1]	Dec. 31, 2016USD ($)	[1]	Sep. 30, 2016USD ($)		Jun. 30, 2016USD ($)	[3]	Mar. 31, 2016USD ($)	[3]	Dec. 31, 2015USD ($)	[3]	Sep. 30, 2015USD ($)	[4]	Jun. 30, 2015USD ($)	[4]	Mar. 31, 2015USD ($)	[4]	Dec. 31, 2014USD ($)	[4]	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Apr. 30, 2017	Apr. 26, 2017USD ($)	Jan. 04, 2017	Oct. 05, 2016	Sep. 29, 2016	Aug. 31, 2016USD ($)	Oct. 31, 2014	Jan. 31, 2012USD ($)	Aug. 31, 2011
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by parent																																									20.00%		51.00%
Net income (loss) attributable to RCIHH shareholders										$ (2,239,000)	[1],[2]	$ 3,841,000	[1]	$ 3,759,000		$ 2,898,000		$ 508,000	[3]	$ 2,653,000		$ 5,505,000		$ 2,552,000		$ 428,000		$ 8,267,000		$ (2,841,000)		$ 3,360,000		$ 8,259,000	$ 11,218,000	$ 9,214,000
Sale of stock, consideration received on transaction									$ 2,000,000
Debt instrument, interest rate, stated percentage									2.00%																												4.99%		6.00%	12.00%		5.95%			10.00%
Ownership interest rate percentage										51.00%																								51.00%							31.00%
Loss on sale of impairment charge																																		$ 164,000	641,000
Notes payable																																										$ 9,000,000		$ 1,500,000
Goodwill								$ 98,613,000		$ 118,290,000								98,613,000																118,290,000	98,613,000
Revenues																																		5,600,000
Cash								2,200,000										2,200,000																	2,200,000
Loss on sales	$ 900,000																																		116,000
Repayment of notes payables			$ 1,500,000
Percentage for related parties			0.11
Prepayment penalty to pay off the debt			$ 75,000
Assets held for sale	1,500,000							$ 7,671,000		5,759,000								$ 7,671,000																5,759,000	$ 7,671,000
Exchange for property reduction in notes payable	$ 1,500,000
Notes Payable Two [Member]
Business Acquisition [Line Items]
Debt instrument, interest rate, stated percentage								7.00%				7.00%						7.00%																	7.00%
Texas Saloon Gentlemen's Club [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred					$ 6,800,000
Area of land | a					3.5	3.5
Sale of stock, consideration received on transaction					$ 1,000,000
Sale of stock, consideration received per transaction					$ 1,400,000
Debt instrument, interest rate, stated percentage					6.00%	6.00%
Percentage of commercial bank financing prime rate					2.00%	2.00%
Debt instrument, interest rate, effective percentage					6.50%	6.50%
Texas Saloon Gentlemen's Club [Member] | Club Business [Member ]
Business Acquisition [Line Items]
Business combination, consideration transferred						$ 3,500,000
Texas Saloon Gentlemen's Club [Member] | Real Estate [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred						$ 3,300,000
Area of land | a					3.5	3.5
Seville Club of Minneapolis [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred				$ 8,500,000
Debt instrument, interest rate, stated percentage				5.50%
Payment was made through bank financing				$ 5,700,000
Payment was made through seller financing				1,800,000
Business acquisitions cost of acquired entity cash paid				$ 1,100,000
Seville Club of Minneapolis [Member] | Seller Financing [Member]
Business Acquisition [Line Items]
Debt instrument, interest rate, stated percentage				6.00%
Seville Club of Minneapolis [Member] | Club Business [Member ]
Business Acquisition [Line Items]
Business combination, consideration transferred				$ 4,500,000
Seville Club of Minneapolis [Member] | Real Estate [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred				$ 4,000,000
Scarlett's Cabaret Miami [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred		$ 26,000,000
Sale of stock, consideration received on transaction		$ 15,600,000
Debt instrument, interest rate, stated percentage		5.00%
Percentage for amortizing		0.08
Scarlett's Cabaret Miami [Member] | Notes Payable [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred		$ 5,400,000
Scarlett's Cabaret Miami [Member] | Short Term Note [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred		5,000,000
Nightclubs Segment [Member]
Business Acquisition [Line Items]
Goodwill		$ 1,200,000
Robust Energy LLC [Member]
Business Acquisition [Line Items]
Noncontrolling interest, ownership percentage by parent							51.00%
Payments to acquire businesses, gross							$ 200,000
Business combination, consideration transferred							3,600,000
Net income (loss) attributable to RCIHH shareholders							1,000,000
Gain (loss) on investments							$ 229,000
Percentage on investment							15.00%
Investment owned, at cost							$ 750,000	$ 2,000,000										$ 2,000,000																	$ 2,000,000
Sold percentage of business acquisition								31.00%
Ownership interest rate percentage								20.00%										20.00%																	20.00%
Loss on sale of impairment charge								$ 184,000
Fair value of note received								2,000,000										$ 2,000,000																	$ 2,000,000
Fair value of retained non-controlling interest								$ 1,200,000										1,200,000																	1,200,000
Remaining interest of investment								20.00%
Fair value of remaining investment								$ 1,200,000		$ 0								1,200,000																$ 0	1,200,000
Deferred tax liabilities								2,500,000										2,500,000																	2,500,000
Robust Energy LLC [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred, equity interests issued | shares							50,000
Robust Energy LLC [Member] | Restricted Stock [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred, equity interests issued | shares							200,000
Bombshells [Member]
Business Acquisition [Line Items]
Discontinued operations, sales price								6,300,000										6,300,000																	6,300,000
Discontinued operations, cash received								3,500,000										3,500,000																	3,500,000
Discontinued operations, notes receivable								2,800,000										2,800,000																	2,800,000
Discontinued operations, gain loss on sale								(550,000)
Discontinued operations, deferred gain on sale								$ 399,000										$ 399,000																	$ 399,000
Bombshells [Member] | Notes Payable One [Member]
Business Acquisition [Line Items]
Debt instrument, interest rate, stated percentage								6.00%										6.00%																	6.00%
Notes payable								$ 1,800,000										$ 1,800,000																	$ 1,800,000
Notes payable, period																																			240 months
Bombshells [Member] | Notes Payable Two [Member]
Business Acquisition [Line Items]
Debt instrument, interest rate, stated percentage								9.00%										9.00%																	9.00%
Notes payable								$ 1,000,000										$ 1,000,000																	$ 1,000,000
Notes payable, period																																			120 months
Adult Club [Member]
Business Acquisition [Line Items]
Discontinued operations, gain loss on sale								$ 1,100,000
Hollywood Showclub [Member]
Business Acquisition [Line Items]
Payments to Acquire Assets																																						$ 141,000
Goodwill																																						1,500,000
Hollywood Showclub [Member] | Greater St. Louis Area [Member]
Business Acquisition [Line Items]
Payments to Acquire Assets																																						$ 4,200,000
[1]	Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $5.4 million in asset impairment ($1.4 million in the third quarter and $3.9 in the fourth quarter) and $1.5 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 185.2% from first to fourth quarter, respectively.
[2]	The fourth quarter of each prior fiscal year presented above includes the impact of the revisions discussed in Note 3.
[3]	Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $4.3 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (93.6%) from first to fourth quarter, respectively.
[4]	Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively.

Acquisitions and Dispositions -

Acquisitions and Dispositions - Schedule of Business Acquisition Fair Values Assets and Liabilities (Details) - USD ($)	May 08, 2017	Apr. 26, 2017	Aug. 31, 2016	May 04, 2015	Jan. 13, 2015	Oct. 30, 2014	Jan. 31, 2012
Notes payable			$ (9,000,000)				$ (1,500,000)
Hollywood Showclub [Member]
Buildings and land		$ 2,320,000
Property and equipment		141,000
Goodwill		1,539,000
Noncompete		200,000
Other Assets		74,000
Accrued liability		(75,000)
Net assets		$ 4,199,000
Robust Energy LLC [Member]
Inventory and accounts receivable						$ 500,000
Equipment, furniture and fixtures						356,000
Definite-lived intangibles						4,931,000
Goodwill						5,326,000
Accounts payable						(1,482,000)
Notes payable						(963,000)
Deferred tax liability						(1,726,000)
Noncontrolling interest						(3,392,000)
Net assets						$ 3,550,000
Texas Saloon Gentlemen's Club [Member]
Buildings and land					$ 3,130,000
SOB license					3,546,000
Inventory and accounts receivable					4,000
Equipment, furniture and fixtures					20,000
Noncompete					100,000
Net assets					$ 6,800,000
Seville Gentlemen's Club [Member]
Buildings and land				$ 4,050,000
Inventory and accounts receivable				109,000
Equipment, furniture and fixtures				200,000
Goodwill				3,941,000
Noncompete				200,000
Net assets				$ 8,500,000
Scarlett's Cabaret Miami [Member]
SOB license	$ 20,196,000
Inventory and accounts receivable	109,000
Leasehold improvement	1,222,000
Equipment, furniture and fixtures	633,000
Tradename	2,215,000
Goodwill	1,177,000
Noncompete	400,000
Net assets	$ 25,952,000

Quarterly Results of Operatio72

Quarterly Results of Operations (Unaudited) - Schedule of Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																								12 Months Ended
	Sep. 30, 2017	[1]	Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2016		Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 39,210		$ 37,429		$ 34,518		$ 33,739		$ 33,037		$ 33,952		$ 34,396		$ 33,475		$ 32,790		$ 33,466		$ 34,989		$ 34,204		$ 144,896	$ 134,860	$ 135,449
Income from operations	1,436	[2]	7,883	[2]	7,487	[2]	6,333	[2]	769	[3]	6,657	[3]	7,550	[3]	5,717	[3]	3,051	[4]	14,152	[4]	(2,616)	[4]	6,140	[4]	23,139	20,693	20,727
Net income (loss) attributable to RCIHH shareholders	$ (2,239)	[2]	$ 3,841	[2]	$ 3,759	[2]	$ 2,898	[2]	$ 508	[3]	$ 2,653	[3]	$ 5,505	[3]	$ 2,552	[3]	$ 428	[4]	$ 8,267	[4]	$ (2,841)	[4]	$ 3,360	[4]	$ 8,259	$ 11,218	$ 9,214
Earnings (loss) per share attributable to RCIHH shareholders, Basic	$ (0.23)		$ 0.40		$ 0.39		$ 0.30		$ 0.05		$ 0.27		$ 0.55		$ 0.25		$ 0.04		$ 0.81		$ (0.28)		$ 0.33		$ 0.85	$ 1.13	$ 0.89
Earnings (loss) per share attributable to RCIHH shareholders, Diluted	$ (0.23)		$ 0.40		$ 0.39		$ 0.30		$ 0.05		$ 0.27		$ 0.54		$ 0.25		$ 0.04		$ 0.78		$ (0.28)		$ 0.32		$ 0.85	$ 1.11	$ 0.89
Weighted average number of common shares outstanding, Basic	9,719,000		9,719,000		9,719,000		9,768,000		9,839,000		9,906,000		10,013,000		10,296,000		10,363,000		10,245,000		10,275,000		10,264,000		9,731	9,941	10,359
Weighted average number of common shares outstanding, Diluted	9,719,000		9,719,000		9,721,000		9,814,000		9,840,000		10,047,000		10,215,000		10,635,000		10,363,000		10,707,000		10,275,000		10,929,000		9,743	10,229	10,406
[1]	The fourth quarter of each prior fiscal year presented above includes the impact of the revisions discussed in Note 3.
[2]	Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $5.4 million in asset impairment ($1.4 million in the third quarter and $3.9 in the fourth quarter) and $1.5 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 185.2% from first to fourth quarter, respectively.
[3]	Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $4.3 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (93.6%) from first to fourth quarter, respectively.
[4]	Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively.

Quarterly Results of Operatio73

Quarterly Results of Operations - Schedule of Quarterly Financial Information (Details) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Quarterly Financial Information Disclosure [Abstract]
Asset impairment	$ 6,200	$ 1,400							$ 347			$ 1,400	$ 7,639	$ 3,492	$ 1,705
Income tax expense		$ 1,300											$ 6,359	2,373	5,111
Effective income tax expense rate	99.60%	32.90%	33.70%	33.30%	(109.00%)	43.00%	5.20%	35.90%	11.90%	35.50%	28.90%	36.10%
Settlement of lawsuits					$ 1,100			$ 540	$ 1,100	$ 8,200	$ 10,300			$ 1,900	$ 11,700

Impairment of Assets (Details N

Impairment of Assets (Details Narrative) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Impairment of assets	$ 6,200	$ 1,400	$ 347	$ 1,400	$ 7,639	$ 3,492	$ 1,705
Impairment of indefinite lived intangible assets						2,100
Goodwill of Four Club Locations [Member]
Impairment of assets					4,700
Equipment [Member]
Impairment of assets					385
SOB License of Two Club Location [Member]
Impairment of assets					1,400
Property Held for Sale [Member]
Impairment of assets						$ 1,400
Investments [Member]
Impairment of assets					$ 1,200

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended																								12 Months Ended
	Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2016		Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Business segment revenues	$ 39,210	[1]	$ 37,429		$ 34,518		$ 33,739		$ 33,037		$ 33,952		$ 34,396		$ 33,475		$ 32,790		$ 33,466		$ 34,989		$ 34,204		$ 144,896	$ 134,860	$ 135,449
Sales of alcoholic beverages																									60,439	57,216	55,829
Sales of food and merchandise																									18,256	17,900	18,713
Service revenues																									58,132	51,276	53,014
Other revenues																									8,069	8,468	7,893
Business segment operating income (loss)	1,436	[1],[2]	$ 7,883	[2]	$ 7,487	[2]	$ 6,333	[2]	769	[3]	$ 6,657	[3]	$ 7,550	[3]	$ 5,717	[3]	3,051	[4]	$ 14,152	[4]	$ (2,616)	[4]	$ 6,140	[4]	23,139	20,693	20,727
Business segment capital expenditures																									11,249	28,148	19,259
Business segment depreciation and amortization																									6,920	7,328	7,045
Business segment assets	299,884								276,061								266,527								299,884	276,061	266,527
Nightclubs [Member]
Business segment revenues																									124,687	113,941	115,493
Sales of alcoholic beverages																									48,655	45,677	45,859
Sales of food and merchandise																									11,346	10,767	11,083
Service revenues																									58,013	51,276	52,987
Other revenues																									6,673	6,221	5,564
Business segment operating income (loss)																									35,138	33,211	30,428
Business segment capital expenditures																									5,142	22,136	16,578
Business segment depreciation and amortization																									5,186	5,008	4,646
Business segment assets	254,432								244,332								229,935								254,432	244,332	229,935
Bombshells [Member]
Business segment revenues																									18,830	18,690	17,639
Sales of alcoholic beverages																									11,784	11,539	9,970
Sales of food and merchandise																									6,910	7,133	7,930
Service revenues																									119		27
Other revenues																									17	18	12
Business segment operating income (loss)																									3,084	1,152	1,638
Business segment capital expenditures																									4,489	609	1,448
Business segment depreciation and amortization																									1,025	1,072	862
Business segment assets	18,870								8,378								9,719								18,870	8,378	9,719
Other [Member]
Business segment revenues																									1,379	2,229	2,317
Sales of alcoholic beverages
Sales of food and merchandise
Service revenues
Other revenues																									1,379	2,229	2,317
Business segment operating income (loss)																									(522)	(2,650)	(1,921)
Business segment capital expenditures																									14	10	973
Business segment depreciation and amortization																									50	684	627
Business segment assets	780								896								9,721								780	896	9,721
General Corporate [Member]
Business segment revenues
Sales of alcoholic beverages
Sales of food and merchandise
Service revenues
Other revenues
Business segment operating income (loss)																									(14,561)	(11,020)	(9,418)
Business segment capital expenditures																									1,604	5,393	260
Business segment depreciation and amortization																									659	564	910
Business segment assets	$ 25,802								$ 22,455								$ 17,152								$ 25,802	$ 22,455	$ 17,152
[1]	The fourth quarter of each prior fiscal year presented above includes the impact of the revisions discussed in Note 3.
[2]	Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $5.4 million in asset impairment ($1.4 million in the third quarter and $3.9 in the fourth quarter) and $1.5 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 185.2% from first to fourth quarter, respectively.
[3]	Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $4.3 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (93.6%) from first to fourth quarter, respectively.
[4]	Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively.

Noncontrolling Interests (Detai

Noncontrolling Interests (Details Narrative)	Sep. 30, 2017	Sep. 29, 2016
Noncontrolling Interest [Abstract]
Equity method investment, ownership percentage	51.00%	31.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) $ / shares in Units, $ in Thousands	Jan. 04, 2017	Aug. 31, 2011USD ($)Integer$ / shares	Apr. 30, 2017	Oct. 05, 2016	Aug. 31, 2016	Oct. 31, 2015
Related Party Transactions [Abstract]
Due from related party | $		$ 750
Debt instrument, interest rate	6.00%	10.00%	4.99%	12.00%	5.95%	2.00%
Debt instrument, convertible, conversion price		$ 10
Debt instrument due date	Mar. 4, 2023	Oct. 31, 2017
Debt instrument, convertible, stock price		$ 13
Debt instrument, payment terms		The note bore interest at the rate of 10% per annum and matured on August 1, 2014. The note was payable with one initial payment of interest only due January 1, 2012, and, thereafter in ten interest-only quarterly payments. The principal was payable on August 1, 2014. The note was extended in 2014 under the same terms until maturity in October 2017.
Consecutive trading days | Integer		20

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Dec. 14, 2017	Oct. 05, 2016	Apr. 30, 2017	Aug. 31, 2016	Oct. 31, 2015	Sep. 30, 2017	Jan. 31, 2012
Mortgage loan term		5 years
Monthly payable		$ 118,817	$ 6,286	$ 100,062	$ 30,244
Notes payable carrying value				$ 9,000,000			$ 1,500,000
Subsequent Event [Member]
Monthly payable	$ 250,000
Debt instrument, description	The Company will pay monthly installments of principal of $250,000, applied to the first note, until such time as the loan-to-value ratio of the Properties, based upon reduced principal balance of the New Loan and the then current value of the Properties, is not greater than 65%.
Subsequent Event [Member] | Fiscal 2018 [Member]
Delay in balloon payments originally scheduled, worth						$ 2,900,000
Subsequent Event [Member] | Fiscal 2020 [Member]
Delay in balloon payments originally scheduled, worth						19,400,000
Subsequent Event [Member] | Fiscal 2021 [Member]
Delay in balloon payments originally scheduled, worth						5,300,000
Subsequent Event [Member] | New Loan [Member]
Mortgage loan with bank	$ 81,200,000
Monthly payable	442,058
Write off of debt issuance cost to interest expense	279,000
Prepaid of debt issuance cost						$ 612,500
Payment of debt issuance cost	764,000
Prepayment of amortized	$ 612,500
Subsequent Event [Member] | New Loan [Member] | Minimum [Member]
Notes payable interest rate	5.00%
Subsequent Event [Member] | New Loan [Member] | Maximum [Member]
Notes payable interest rate	12.00%
Subsequent Event [Member] | First Note [Member]
Mortgage loan with bank	$ 62,500,000
Mortgage loan term	10 years
Fixed interest rate	5.75%
U.s. Treasury rate plus	3.50%
Floor rate	5.75%
Debt amortization period	20 years
Subsequent Event [Member] | Second Note [Member]
Mortgage loan with bank	$ 10,600,000
Mortgage loan term	10 years
Fixed interest rate	5.45%
Fixed interest maturity date	Jul. 31, 2020
Repriced fixed interest rate	5.75%
Debt amortization period	20 years
Notes payable carrying value	$ 78,098
Subsequent Event [Member] | Third Note [Member]
Mortgage loan with bank	$ 8,100,000
Mortgage loan term	10 years
Fixed interest rate	5.95%
Fixed interest maturity date	Aug. 31, 2021
Repriced fixed interest rate	5.75%
Debt amortization period	20 years
Notes payable carrying value	$ 100,062