RCI Hospitality (RICK) 10-K 14 Dec 22 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2022	Dec. 09, 2022	Mar. 31, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2022
Current Fiscal Year End Date	--09-30
Document Transition Report	false
Entity File Number	001-13992
Entity Registrant Name	RCI HOSPITALITY HOLDINGS, INC.
Entity Incorporation, State or Country Code	TX
Entity Tax Identification Number	76-0458229
Entity Address, Address Line One	10737 Cutten Road
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77066
City Area Code	281
Local Phone Number	397-6730
Title of 12(b) Security	Common stock, $0.01 par value
Trading Symbol	RICK
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 536,195,109
Entity Common Stock, Shares Outstanding		9,230,225
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000935419

Audit Information

Audit Information	12 Months Ended
	Sep. 30, 2022
Audit Information [Abstract]
Auditor Name	Friedman LLP
Auditor Location	Marlton, NJ
Auditor Firm ID	711

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Current assets
Cash and cash equivalents	$ 35,980	$ 35,686
Accounts receivable, net	8,510	7,570
Current portion of notes receivable	230	220
Inventories	3,893	2,659
Prepaid expenses and other current assets	1,499	1,928
Assets held for sale	1,049	4,887
Total current assets	51,161	52,950
Property and equipment, net	224,615	175,952
Operating lease right-of-use assets, net	37,048	24,308
Notes receivable, net of current portion	4,691	2,839
Goodwill	67,767	39,379
Intangibles, net	144,049	67,824
Other assets	1,407	1,367
Total assets	530,738	364,619
Current liabilities
Accounts payable	5,482	4,408
Accrued liabilities	11,328	10,403
Current portion of long-term debt	11,896	6,434
Current portion of operating lease liabilities	2,795	1,780
Total current liabilities	31,501	23,025
Deferred tax liability, net	30,562	19,137
Debt, net of current portion and debt discount and issuance costs	190,567	118,734
Operating lease liabilities, net of current portion	36,001	24,150
Other long-term liabilities	349	350
Total liabilities	288,980	185,396
Commitments and contingencies (Note 11)
Equity
Preferred stock, $0.10 par value per share; 1,000,000 shares authorized; none issued and outstanding	0	0
Common stock, $0.01 par value per share; 20,000,000 shares authorized; 9,231,725 shares and 8,999,910 shares issued and outstanding as of September 30, 2022 and 2021, respectively	92	90
Additional paid-in capital	67,227	50,040
Retained earnings	173,950	129,693
Total RCIHH stockholders’ equity	241,269	179,823
Noncontrolling interests	489	(600)
Total equity	241,758	179,223
Total liabilities and equity	$ 530,738	$ 364,619

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Sep. 30, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in dollars per share)	$ 0.10	$ 0.10
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares, issued (in shares)	9,231,725	8,999,910
Common stock, shares outstanding (in shares)	9,231,725	8,999,910

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Revenues
Total revenues	$ 267,620	$ 195,258	$ 132,327
Cost of goods sold
Total cost of goods sold (exclusive of items shown separately below)	36,009	30,051	19,435
Salaries and wages	68,447	50,627	39,070
Selling, general and administrative	78,847	54,608	51,692
Depreciation and amortization	12,391	8,238	8,836
Other charges, net	467	13,186	10,548
Total operating expenses	196,161	156,710	129,581
Income from operations	71,459	38,548	2,746
Other income (expenses)
Interest expense	(11,950)	(9,992)	(9,811)
Interest income	411	253	324
Non-operating gain (loss), net	211	5,330	(64)
Income (loss) before income taxes	60,131	34,139	(6,805)
Income tax expense (benefit)	14,071	3,989	(493)
Net income (loss)	46,060	30,150	(6,312)
Net loss (income) attributable to noncontrolling interests	(19)	186	227
Net income (loss) attributable to RCIHH common stockholders	$ 46,041	$ 30,336	$ (6,085)
Earnings (loss) per share
Basic (in dollars per share)	$ 4.91	$ 3.37	$ (0.66)
Diluted (in dollars per share)	$ 4.91	$ 3.37	$ (0.66)
Weighted average number of common shares outstanding
Basic (in shares)	9,383,445	9,004,744	9,199,225
Diluted (in shares)	9,383,445	9,004,744	9,199,225
Dividends per share (in dollars per share)	$ 0.19	$ 0.16	$ 0.14
Alcoholic beverages
Revenues
Total revenues	$ 113,316	$ 86,685	$ 59,080
Cost of goods sold
Total cost of goods sold (exclusive of items shown separately below)	20,155	15,883	11,097
Food and merchandise
Revenues
Total revenues	44,294	41,111	24,460
Cost of goods sold
Total cost of goods sold (exclusive of items shown separately below)	15,537	13,794	8,071
Service revenues
Revenues
Total revenues	93,888	55,461	41,162
Other
Revenues
Total revenues	16,122	12,001	7,625
Service and other
Cost of goods sold
Total cost of goods sold (exclusive of items shown separately below)	$ 317	$ 374	$ 267

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Noncontrolling Interests
Common stock, beginning balance (in shares) at Sep. 30, 2019		9,590,671
Beginning balance at Sep. 30, 2019	$ 169,420	$ 96	$ 61,312	$ 108,168	$ 0	$ (156)
Treasury stock, beginning balance (in shares) at Sep. 30, 2019					0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Purchase of treasury shares (in shares)					(516,102)
Purchase of treasury shares	(9,484)				$ (9,484)
Canceled treasury shares (in shares)		(516,102)			(516,102)
Canceled treasury shares	0	$ (5)	(9,479)		$ 9,484
Payment of dividends	(1,286)			(1,286)
Payments to noncontrolling interests	(31)					(31)
Net income (loss)	(6,312)			(6,085)		(227)
Common stock, ending balance (in shares) at Sep. 30, 2020		9,074,569
Ending balance at Sep. 30, 2020	152,307	$ 91	51,833	100,797	$ 0	(414)
Treasury stock, ending balance (in shares) at Sep. 30, 2020					0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Purchase of treasury shares (in shares)					(74,659)
Purchase of treasury shares	(1,794)				$ (1,794)
Canceled treasury shares (in shares)		(74,659)			(74,659)
Canceled treasury shares	0	$ (1)	(1,793)		$ 1,794
Payment of dividends	(1,440)			(1,440)
Net income (loss)	$ 30,150			30,336		(186)
Common stock, ending balance (in shares) at Sep. 30, 2021	8,999,910	8,999,910
Ending balance at Sep. 30, 2021	$ 179,223	$ 90	50,040	129,693	$ 0	(600)
Treasury stock, ending balance (in shares) at Sep. 30, 2021					0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Purchase of treasury shares (in shares)					(268,185)
Purchase of treasury shares	(15,097)				$ (15,097)
Canceled treasury shares (in shares)		(268,185)			(268,185)
Canceled treasury shares	0	$ (3)	(15,094)		$ 15,097
Payment of dividends	(1,784)			(1,784)
Issuance of common shares for business combination (in shares)		500,000
Issuance of common shares for business combination	29,933	$ 5	29,928
Stock-based compensation expense	2,353		2,353
Investment from noncontrolling partner	1,070					1,070
Net income (loss)	$ 46,060			46,041		19
Common stock, ending balance (in shares) at Sep. 30, 2022	9,231,725	9,231,725
Ending balance at Sep. 30, 2022	$ 241,758	$ 92	$ 67,227	$ 173,950	$ 0	$ 489
Treasury stock, ending balance (in shares) at Sep. 30, 2022					0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 46,060	$ 30,150	$ (6,312)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	12,391	8,238	8,836
Deferred tax expense (benefit)	3,080	(1,253)	(1,268)
Gain on sale of businesses and assets	(2,970)	(714)	(777)
Impairment of assets	1,888	13,612	10,615
Amortization and writeoff of debt discount and issuance costs	314	311	236
Doubtful accounts expense (reversal) on notes receivable	753	(80)	602
Unrealized loss on equity securities	0	84	64
Loss (gain) on insurance	(463)	(1,337)	596
Noncash lease expense	2,607	1,729	1,660
Stock-based compensation expense	2,353	0	0
Gain on debt extinguishment	(83)	(5,298)	0
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable	(175)	(769)	(294)
Inventories	(554)	(287)	226
Prepaid expenses, other current assets and other assets	387	4,120	1,633
Accounts payable and accrued liabilities	(1,079)	(6,515)	(185)
Net cash provided by operating activities	64,509	41,991	15,632
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of businesses and assets	10,669	5,415	2,221
Proceeds from notes receivable	182	130	1,576
Proceeds from insurance	648	1,152	945
Payments for property and equipment and intangible assets	(24,003)	(13,511)	(5,736)
Acquisition of businesses, net of cash acquired	(55,293)	0	0
Net cash used in investing activities	(67,797)	(6,814)	(994)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt obligations, including related party proceeds of $650, $0, and $0, respectively	35,820	38,490	6,503
Payments on debt obligations	(14,894)	(49,178)	(8,832)
Purchase of treasury stock	(15,097)	(1,794)	(9,484)
Payment of dividends	(1,784)	(1,440)	(1,286)
Payment of loan origination costs	(463)	(1,174)	0
Distribution to noncontrolling interests	0	0	(31)
Net cash provided by (used in) financing activities	3,582	(15,096)	(13,130)
NET INCREASE IN CASH AND CASH EQUIVALENTS	294	20,081	1,508
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	35,686	15,605	14,097
CASH AND CASH EQUIVALENTS AT END OF YEAR	35,980	35,686	15,605
CASH PAID DURING YEAR FOR:
Interest paid, net of amounts capitalized	11,227	10,362	8,695
Income taxes paid (net of refunds of $2,256, $2,201, and $153, in 2022, 2021, and 2020, respectively)	9,500	5,389	2,200
Non-cash investing and financing transactions:
Debt incurred with seller in connection with acquisition of businesses	49,000	0	0
Debt incurred in connection with purchase of property and equipment	9,201	0	0
Notes receivable received as proceeds from sale of assets	2,700	0	0
Investment from noncontrolling partner in connection with purchase of property	1,070	0	0
Issuance of shares of common stock for acquisition of business:
Number of shares	500	0	0
Fair value	29,933	0	0
Accounts receivable converted to notes receivable	0	0	122
Refinanced long-term debt	0	62,832	11,292
Operating lease right-of-use assets established upon adoption of ASC 842	0	0	27,310
Deferred rent liabilities reclassified upon adoption of ASC 842	0	0	1,241
Operating lease liabilities established upon adoption of ASC 842	0	0	28,551
Adjustment to operating lease right-of-use assets and operating lease liabilities related to new and renewed leases	21,424	491	0
Unpaid liabilities on capital expenditures	1,503	830	29
Receivable on eminent domain disposition	$ 1,047	$ 0	$ 0

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Statement of Cash Flows [Abstract]
Proceeds from related party debt	$ 650	$ 0	$ 0
Proceeds from income tax refunds	$ 2,256	$ 2,201	$ 153

Nature of Business

Nature of Business	12 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of BusinessRCI Hospitality Holdings, Inc. (the “Company,” “we,” “us,” or “our”) 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, Tomball, Katy, Pearland, Odessa, Lubbock, Longview, Tye, Aledo, Round Rock, Edinburg, El Paso, Harlingen, Arlington, and Beaumont, Texas, as well as Denver, Colorado; Minneapolis, Minnesota; Pittsburgh, Pennsylvania; Charlotte and Raleigh, North Carolina; New York and Newburgh, New York; Miami, Pembroke Park and Miami Gardens, Florida; Phoenix, Arizona; Sulphur, Louisiana; Portland, Maine; Louisville, Kentucky; Indianapolis, Indiana; and Chicago, Washington Park, Sauget, and Kappa, Illinois. The Company also owns and operates media businesses for the adult industry. The Company’s corporate offices are located in Houston, Texas.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	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” or “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 2022, 2021, and 2020 are for fiscal years ended September 30, 2022, 2021, and 2020, 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. 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 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. Allowance for doubtful accounts balance related to accounts receivable was $30,000 and $382,000 as of September 30, 2022 and 2021, respectively (see Note 5). Allowance for doubtful accounts balance related to notes receivable was $0 and $102,000 as of September 30, 2022 and 2021, respectively. 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 net realizable value. 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 operations of the respective period. Interest expense from related debt incurred during site construction is capitalized, which amounted to $0 in fiscal 2022, $0 in fiscal 2021, and $156,000 in fiscal 2020. 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 transferable licenses purchased 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 have the option to 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, or if we elect to skip this step, we perform a Step 1 quantitative analysis to determine the fair value of the reporting unit. The fair value is determined using market-related valuation models, including discounted cash flows and comparable asset market values. We recognize goodwill impairment in the amount that the carrying value of the reporting unit exceeds the fair value of the reporting unit, not to exceed the amount of goodwill allocated to the reporting unit, based on the results of our Step 1 analysis. For the year ended September 30, 2022, we identified one reporting unit that was impaired and recognized a goodwill impairment loss of $566,000. For the year ended September 30, 2021, we identified seven reporting units that were impaired and recognized a goodwill impairment loss totaling $6.3 million. For the year ended September 30, 2020, we identified seven reporting units that were impaired and recognized a goodwill impairment loss totaling $7.9 million. For indefinite-lived intangibles, specifically sexually-oriented business ("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 $293,000 in 2022 related to one club, $5.3 million in 2021 related to three clubs, $2.3 million in 2020 related to two clubs, which are included in other charges, net in the consolidated statements of operations. Impairment of Long-Lived Assets The Company reviews long-lived assets, such as property and equipment, intangible assets subject to amortization, and right-of-use assets on operating leases 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 primary asset included in 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 fiscal 2022, the Company impaired one club and one Bombshells for a total of $1.0 million; during fiscal 2021, the Company impaired five clubs (including one later reclassified as held for sale) for a total of $2.0 million; and during fiscal 2020, the Company impaired one club and one Bombshells unit for a total of $302,000. The Company also impaired one club in fiscal of 2020 for operating lease right-of-use assets amounting to $104,000. See Notes 6 and 20. 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. 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 based on consideration specified in implied contracts with customers. Sales and liquor taxes collected from customers and remitted to governmental authorities are presented on a net basis in the accompanying consolidated statements of operations. The Company recognizes revenue when it satisfies a performance obligation (point in time of sale) by transferring control over a product or service to a customer. Commission revenues, such as ATM commission, are recognized when the basis for such commission has transpired. 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, which normally occurs during our fiscal fourth quarter. Lease revenue (included in other revenues) is recognized when earned (recognized over time) and is more appropriately covered by guidance under ASC 842, Leases . Revenue from initial franchise and area development fees are recognized as the performance obligations are satisfied over the term of the franchise agreement. Franchise royalties and advertising contributions, which are a percentage of net sales of franchised restaurants, are recognized in the period the related sales occur. Refer to Notes 4 and 20 for additional disclosures on revenues and leases, respectively. 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 operations. See Note 5. 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. 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. Paycheck Protection Program The Company’s policy is to account for the Paycheck Protection Program (“PPP”) loans as debt (see Note 9). The Company will continue to record the loans as debt until either (1) the loans are partially or entirely forgiven and the Company has been legally released from the obligation, at which point the amount forgiven will be recorded as income, or (2) the Company pays off the loans. Earnings (Loss) Per Share Basic earnings (loss) 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 (loss) per share reflect the potential dilution of securities that could share in the earnings or losses 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 (loss) per share 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 be incurred if the debentures were converted). During the years ended September 30, 2022, 2021, and 2020, the Company did not have any adjustment items to reconcile the numerator and the denominator in the calculation of basic and diluted earnings (loss) per share. For fiscal 2022, we excluded 300,000 stock options from the calculation of diluted earnings per share because the effect was anti-dilutive. There were no other potentially dilutive securities outstanding during fiscal 2021 and 2020. Business Combinations The Company accounts for business combinations under the acquisition method of accounting, which requires the recognition of acquired tangible and identifiable intangible assets and assumed liabilities at their acquisition date fair values. The excess of the acquisition price over the fair value of assets acquired and liabilities assumed is recorded as goodwill. Results of operations related to acquired entities are included prospectively beginning with the date of acquisition. Acquisition-related costs are expensed as incurred. Share Repurchases The Company accounts for treasury stock transactions using the cost method. When treasury shares are retired, we charge the excess of the repurchase price over the par value of the repurchased shares to additional paid-in capital. Stock-based Compensation The Company recognizes all employee stock-based compensation in selling, general and administrative expenses in our consolidated statements of operations. 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 of stock options using the Black-Scholes option-pricing model. The following table provides the significant assumptions used in determining the estimated grant date fair value of the stock options granted in fiscal 2022. No grants were awarded in fiscal 2021 and 2020. Expected term (in years) 4.45 Expected volatility 64.42 % Expected dividend yield 0.20 % Risk-free rate 3.23 % The expected term was estimated using the historical exercise and post-vesting expiration behavior of grantees on stock options awarded prior to the 2022 Plan. The expected volatility was based on historical volatility of the Company's stock price for a period equal to the award's expected term. The expected dividend yield is based on the current dividend payout activity and the exercise price (that is, the expected dividends that would likely be reflected in an amount at which the stock option would be exchanged). The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. We recognize forfeitures when they occur. 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. The Company maintains insurance that covers claims arising from risks associated with the Company’s business including claims for workers’ compensation, general liability, property, auto, and business interruption coverage. The Company carries substantial insurance to cover such risks with large deductibles and/or self-insured retention. These policies have been structured to limit our per-occurrence exposure. The Company believes, and the Company’s experience has been, that such insurance policies have been sufficient to cover such risks. Fair Value Measurement 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 were excluded from income and were reported as accumulated other comprehensive income in equity until our adoption of ASU 2016-01 as of October 1, 2018. Realized gains and losses (and unrealized gains and losses upon the adoption of ASU 2016-01) from securities classified as available-for-sale are included in comprehensive income (loss). The Company measures the fair value of its marketable securities based on quoted prices for identical securities in active markets, or Level 1 inputs. 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 or other-than-temporary impairments in our marketable securities portfolio were recognized during the years ended September 30, 2022, 2021, and 2020. 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 operations. Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands): Fair Value at Reporting Date Using Description September 30, Quoted Prices in Active Markets for Identical Asset Significant Other Observable Inputs Significant Unobservable Inputs Property and equipment* $ 32,904 $ — $ — $ 32,904 Property and equipment** 3,432 — — 3,432 Indefinite-lived intangibles* 50,454 — — 50,454 Definite-lived intangibles* 27,986 — — 27,986 Goodwill* 20,608 — — 20,608 Goodwill** 663 — — 663 Current assets* 681 — — 681 * Certain assets and liabilities measured at the acquisition dates. ** Measured at year-end impairment testing. Fair Value at Reporting Date Using Description September 30, Quoted Prices in Active Markets for Identical Asset Significant Other Observable Inputs Significant Unobservable Inputs Property and equipment $ 2,044 $ — $ — $ 2,044 Indefinite-lived intangibles 2,008 — — 2,008 Goodwill 2,096 — — 2,096 Asset held for sale 3,007 — 3,007 — Unrealized Gain (Loss/Impairments) Recognized Years Ended September 30, Description 2022 2021 2020 Goodwill $ (566) $ (6,307) $ (7,944) Property and equipment, net (including held for sale) (1,029) (2,202) (302) Indefinite-lived intangibles (293) (5,296) (2,265) Operating lease right-of-use assets — — (104) Other assets (equity securities) — (84) (64) The significant unobservable inputs used in our level 3 fair value measurements are as follows: Range (Weighted Average) Areas Valuation Techniques Unobservable Input 2022 2021 Property and equipment Discounted cash flow EBITDA multiple 9x - 10x (10x) 8x (8x) Revenue/EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) Goodwill Discounted cash flow EBITDA multiple 8x - 10x (9x) 8x (8x) Revenue/EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) SOB licenses Multiperiod excess earnings EBITDA multiple 9x - 10x (10x) 8x (8x) Revenue/EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) Contributory asset charges rate 0.5% - 7.4% (2.3%) 1.4% - 8.0% (4%) Tradename Relief-from-royalty method Revenue growth rate 0% - 2.5% (1.5%) 0% - 2.5% (2.5%) Terminal multiple 9x - 10x (9x) 8x (8x) Royalty rate 3.5% - 4.5% (4%) None Weighted average cost of capital 12.5% (12.5%) 15% (15%) Operating lease right-of-use assets Discounted cash flow EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) Business combinations Various* Growth rate 2.5% - 10% (4.8%) None Weighted average cost of capital 15% - 19.5% (18.1%) None Internal rate of return 15% - 21.5% (19.4%) None Contributory asset charges rate 8.5% - 10.2% (9.3%) None * Includes all of the valuation techniques for each of the fair valued assets above. Impact of Recently Issued Accounting Standards In December 2019, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This ASU simplifies accounting for income taxes by removing the following exceptions: (1) exception to the incremental approach for intraperiod tax allocation, (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments, and (3) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. The ASU also improves financial statement preparers’ application of income tax related guidance for franchise taxes that are partially based on income; transactions with a government that result in a step up in the tax basis of goodwill; separate financial statements of legal entities that are not subject to tax; and enacted changes in tax laws in interim periods. The ASU is effective for public business entities for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted for public business entities for periods for which financial statements have not been issued. An entity that elects early adoption in an interim period should reflect any adjustments as of the beginning of the annual period that includes that interim period. Additionally, an entity that elects early adoption should adopt all the amendments in the same period. We adopted ASU 2019-12 on October 1, 2021. Our adoption of this update did not have a significant impact on our consolidated financial statements. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . This ASU amends Accounting Standards Codification ("ASC") 805 to require acquiring entities to apply ASC 606 to recognize and measure contract assets and contract liabilities in business combinations. The ASU is effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. We are still evaluating the impact of this ASU but we do not expect it to have a material impact on our consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The amendments in this ASU clarify that an entity should measure the fair value of an equity security subject to contractual sale restriction the same way it measures an identical equity security that is not subject to such a restriction. The FASB said the contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, should not affect its fair value. The ASU is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted. We have not yet evaluated the impact of this ASU on our consolidated financial statements.

Ongoing Impact of COVID-19 Pand

Ongoing Impact of COVID-19 Pandemic	12 Months Ended
	Sep. 30, 2022
Ongoing Impact Of Covid-19 Pandemic
Ongoing Impact of COVID-19 Pandemic	Ongoing Impact of COVID-19 Pandemic Our fiscal 2020 was the period hard hit by the COVID-19 pandemic caused by significant reduction in customer traffic in our clubs and restaurants due to changes in consumer behavior as social distancing practices, dining room closures and other restrictions were mandated or encouraged by federal, state and local governments. In fiscal 2021, our businesses started to recover from the initial effects of the pandemic when government restrictions eased. Stimulus money also flowed to the economy at that time which prompted discretionary spending. In fiscal 2022, several coronavirus variants threatened to bring back tight restrictions. Along with the pandemic, geopolitical and macroeconomic events started to affect the U.S. economy in general, with global inflation and supply chain disruption impacting our businesses the most. Geopolitical and macroeconomic events are still developing. In the event global inflation leads to a major economic downturn, our business operations and cash flow could be significantly affected. Valuation of Goodwill, Indefinite-Lived Intangibles and Long-Lived Assets We considered the COVID-19 pandemic as a triggering event in the assessment of recoverability of the goodwill, indefinite-lived intangibles, and long-lived assets in our clubs and restaurants that are affected. We evaluated forecasted cash flows considering future assumed impact of COVID-19 pandemic on sales. Going forward, because of the illness' anticipated permanence, we will no longer consider it as a triggering event for impairment purposes. Based on the evaluation we conducted during the interim and annual periods since the pandemic emerged, we determined that during the year ended September 30, 2020 our assets were impaired in a total amount of approximately $10.6 million comprised of $7.9 million in goodwill, $2.3 million in SOB licenses, $302,000 in property and equipment, and $104,000 in operating lease right-of-use assets. We recognized an additional $13.6 million of impairment during the year ended September 30, 2021 comprised of $6.3 million in goodwill, $5.3 million in SOB licenses, and $2.0 million in property and equipment, which included one property later reclassified as held for sale. During the year ended September 30, 2022, we recorded total impairment charges of $1.9 million comprised of $566,000 in goodwill, $293,000 in SOB license, and $1.0 million in property and equipment.

Revenues

Revenues	12 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenues	Revenues Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 18), are shown below (in thousands). Fiscal 2022 Nightclubs Bombshells Other Total Sales of alcoholic beverages $ 80,001 $ 33,315 $ — $ 113,316 Sales of food and merchandise 18,289 26,005 — 44,294 Service revenues 93,481 407 — 93,888 Other revenues 14,480 198 1,444 16,122 $ 206,251 $ 59,925 $ 1,444 $ 267,620 Recognized at a point in time $ 204,644 $ 59,918 $ 1,443 $ 266,005 Recognized over time 1,607 7 1 1,615 $ 206,251 $ 59,925 $ 1,444 $ 267,620 Fiscal 2021 Nightclubs Bombshells Other Total Sales of alcoholic beverages $ 54,305 $ 32,380 $ — $ 86,685 Sales of food and merchandise 17,221 23,890 — 41,111 Service revenues 55,146 315 — 55,461 Other revenues 10,676 36 1,289 12,001 $ 137,348 $ 56,621 $ 1,289 $ 195,258 Recognized at a point in time $ 135,799 $ 56,617 $ 1,284 $ 193,700 Recognized over time 1,549 4 5 1,558 $ 137,348 $ 56,621 $ 1,289 $ 195,258 Fiscal 2020 Nightclubs Bombshells Other Total Sales of alcoholic beverages $ 31,950 $ 27,130 $ — $ 59,080 Sales of food and merchandise 8,561 15,899 — 24,460 Service revenues 41,004 158 — 41,162 Other revenues 6,858 28 739 7,625 $ 88,373 $ 43,215 $ 739 $ 132,327 Recognized at a point in time $ 87,049 $ 43,215 $ 725 $ 130,989 Recognized over time 1,324 — 14 1,338 $ 88,373 $ 43,215 $ 739 $ 132,327 The Company does not have contract assets with customers. The Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable, net in our consolidated balance sheet. A reconciliation of contract liabilities with customers, included in accrued liabilities in our consolidated balance sheets, is presented below (in thousands): Balance at September 30, 2020 Consideration Received Recognized in Revenue Balance at September 30, 2021 Consideration Received Recognized in Revenue Balance at September 30, 2022 Ad revenue $ 92 $ 593 $ (601) $ 84 $ 611 $ (613) $ 82 Expo revenue 211 393 (453) 151 426 (569) 8 Other (including franchise fees, see below) 33 94 (8) 119 33 (8) 144 $ 336 $ 1,080 $ (1,062) $ 354 $ 1,070 $ (1,190) $ 234 Contract liabilities with customers are included in accrued liabilities as unearned revenues in our consolidated balance sheets (see also Note 5), while the revenues associated with these contract liabilities are included in other revenues in our consolidated statements of operations. On December 22, 2020, the Company signed a franchise development agreement with a group of private investors to open three Bombshells locations in San Antonio, Texas over a period of five years, and the right of first refusal for three more locations in Corpus Christi, New Braunfels, and San Marcos, all in Texas. Upon execution of the agreement, the Company collected $75,000 in development fees representing 100% of the initial franchise fee of the first restaurant and 50% of the initial franchise fee of the second restaurant. The first Bombshells franchised location opened in June 2022. On May 2, 2022, the Company signed a franchise development agreement with a private investor to open three Bombshells locations in the state of Alabama over a period of five years. Upon execution of the agreement, the Company received $50,000 in development fees representing 100% of the initial franchise fee of the first restaurant.

Selected Account Information

Selected Account Information	12 Months Ended
	Sep. 30, 2022
Selected Account Information
Selected Account Information	Selected Account Information The components of accounts receivable, net are as follows (in thousands): September 30, 2022 2021 Credit card receivables $ 2,687 $ 1,447 Income tax refundable 2,979 4,472 Insurance receivable — 185 ATM-in-transit 819 277 Other (net of allowance for doubtful accounts of $30 and $382, respectively) 2,025 1,189 Total accounts receivable, net $ 8,510 $ 7,570 Notes receivable consist primarily of secured promissory notes executed between the Company and various buyers of our businesses and assets with interest rates ranging from 6% to 9% per annum and having original terms ranging from 1 to 20 years. The components of prepaid expenses and other current assets are as follows (in thousands): September 30, 2022 2021 Prepaid insurance $ 191 $ 277 Prepaid legal 61 112 Prepaid taxes and licenses 391 380 Prepaid rent 296 309 Other 560 850 Total prepaid expenses and other current assets $ 1,499 $ 1,928 The components of accrued liabilities are as follows (in thousands): September 30, 2022 2021 Payroll and related costs $ 3,186 $ 3,220 Property taxes 2,618 2,178 Sales and liquor taxes 2,227 2,261 Insurance 30 54 Interest 499 145 Patron tax 467 452 Lawsuit settlement 246 378 Unearned revenues 234 354 Other 1,821 1,361 Total accrued liabilities $ 11,328 $ 10,403 The components of selling, general and administrative expenses are as follows (in thousands): 2022 2021 2020 Taxes and permits $ 9,468 $ 8,701 $ 8,071 Advertising and marketing 9,860 6,676 5,367 Supplies and services 8,614 6,190 4,711 Insurance 10,152 5,676 5,777 Lease 6,706 3,942 4,060 Legal 1,995 3,997 4,725 Utilities 4,585 3,366 2,945 Charge cards fees 6,292 3,376 2,382 Security 4,404 3,892 2,582 Accounting and professional fees 3,909 2,031 3,463 Repairs and maintenance 3,754 2,767 2,289 Stock-based compensation 2,353 — — Other 6,755 3,994 5,320 Total selling, general and administrative expenses $ 78,847 $ 54,608 $ 51,692 The components of other charges, net are as follows (in thousands): 2022 2021 2020 Impairment of assets $ 1,888 $ 13,612 $ 10,615 Settlement of lawsuits 1,417 1,349 174 Gain on sale of businesses and assets (2,375) (522) (661) Loss (gain) on insurance (463) (1,253) 420 Total other charges, net $ 467 $ 13,186 $ 10,548

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment consisted of the following (in thousands): September 30, 2022 2021 Buildings and land $ 206,424 $ 162,217 Equipment 45,648 38,046 Leasehold improvements 30,729 28,681 Furniture 12,391 10,207 Total property and equipment 295,192 239,151 Less accumulated depreciation (70,577) (63,199) Property and equipment, net $ 224,615 $ 175,952 Included in buildings and leasehold improvements above are construction-in-progress amounting to $1.5 million and $3.4 million as of September 30, 2022 and 2021, respectively, which are mostly related to Bombshells development projects. Depreciation expense was approximately $10.3 million, $8.0 million, and $8.2 million for fiscal years 2022, 2021, and 2020, respectively. Impairment loss for property and equipment, including those later reclassified to assets held for sale, was $1.0 million, $2.0 million, and $0.3 million for fiscal 2022, 2021, and 2020, respectively.

Assets Held for Sale

Assets Held for Sale	12 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Assets Held for Sale	Assets Held for Sale As of September 30, 2021, the Company had two properties classified as held for sale with an aggregate net realizable value less cost to sell of $4.9 million with associated liabilities amounting to $1.1 million. On October 6, 2021, the Company sold a property classified as held-for-sale with a carrying value of $3.0 million for $3.2 million, of which $2.7 million was in the form of a secured promissory note. The 7% note receivable has a term of eight years and is collectible in equal monthly installments of $21,544 in principal and interest with the remaining balance to be paid at maturity. On March 23, 2022, the Company sold a property classified as held-for-sale with a carrying value of $1.9 million for $2.1 million in cash. The Company used $816,000 of the proceeds to pay off a loan related to the property. On May 17, 2022, the Company sold a property classified as held-for-sale during the first quarter of fiscal 2022 with a carrying value of $1.1 million for $1.7 million in cash. The Company used $1.6 million of the proceeds to pay off a loan related to the property. The Company expects the properties held for sale, which are primarily comprised of land and buildings, to be sold within 12 months through property listings by our real estate brokers.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and other intangible assets consisted of the following (in thousands): September 30, 2022 2021 Indefinite useful lives: Goodwill $ 67,767 $ 39,379 Licenses 103,972 65,186 Tradename and domain name 13,142 2,238 184,881 106,803 Amortization Period Definite useful lives: Discounted leases 18 & 6 years 78 86 Non-compete agreements 5 years 55 182 Software 5 years 723 132 Licenses Lease term 25,962 — Leases acquired in-place Lease term 117 — 26,935 400 Total goodwill and other intangible assets $ 211,816 $ 107,203 2022 2021 Definite- Lived Intangibles Indefinite- Lived Intangibles Goodwill Definite- Lived Intangibles Indefinite- Lived Intangibles Goodwill Beginning balance $ 400 $ 67,424 $ 39,379 $ 530 $ 72,547 $ 45,686 Acquisitions 28,653 50,453 28,954 128 173 — Impairment — (293) (566) — (5,296) (6,307) Dispositions — (470) — — — — Amortization (2,118) — — (258) — — Ending balance $ 26,935 $ 117,114 $ 67,767 $ 400 $ 67,424 $ 39,379 Definite-lived intangible assets consist of the following (in thousands): September 30, 2022 2021 Licenses $ 27,725 $ — Software 1,671 1,004 Leases acquired in-place 261 — Discounted leases 297 297 Non-compete agreements 1,100 1,100 Distribution agreements 317 317 Total definite-lived intangibles 31,371 2,718 Less accumulated amortization (4,436) (2,318) Definite-lived intangibles, net $ 26,935 $ 400 As of September 30, 2022 and 2021, the accumulated impairment balance of indefinite-lived intangibles was $11.4 million and $13.7 million, respectively, while the accumulated impairment balance of goodwill was $21.2 million and $20.6 million, respectively. Future amortization expense related to definite-lived intangible assets that are subject to amortization at September 30, 2022 is: 2023 - $2.8 million; 2024 - $2.7 million; 2025 - $2.6 million; 2026 - $2.4 million; 2027 - $2.3 million; and thereafter - $14.2 million.

Debt

Debt	12 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	Debt Debt consisted of the following (in thousands): September 30, 2022 2021 Notes payable at 5.5%, matures January 2023 (d)(1) $ 678 $ 785 Non-interest-bearing debts to State of Texas, paid in April 2022, interest imputed at 9.6% (d)(2) — 813 Note payable at 8%, matures October 2027, as amended (b)(3)(10) 3,025 3,025 Note payable at 8%, matures May 2029 (b)(3) 10,412 11,549 Note payable at 5.99%, matures September 2033, as amended (c) (4) 5,731 6,089 Note payable at 9%, paid in March 2022 (a)(5) — 1,063 Note payable at 5.49%, matures March 2039, as amended (c)(6) 2,008 2,075 Paycheck Protection Program loans at 1%, paid in May 2022 (d)(7) — 124 Note payable at 3.99%, paid in January 2022 *(a)(8) — 2,127 Note payable at 5.25%, matures September 2031 *(a)(9) 92,062 99,146 Notes payable at 12%, matures October 2024 (d)(11) 9,500 — Notes payable at 12%, matures October 2024 (d)(11) 3,561 — Notes payable at 12%, matures October 2024 (d)(11) 3,561 — Note payable at 5.25% matures October 2031 (a)(12) 1,172 — Note payable at 6% matures October 2031 (b)(12) 10,321 — Note payable at 6% matures October 2041 (b)(12) 7,828 — Note payable at 6% matures October 2041 (b)(12) 978 — Note payable at 4% matures November 2028 (b)(13) 895 — Note payable at 5.25% matures January 2032 *(a)(14) 18,391 — Note payable at 4.25% matures February 2043 *(a)(15) 2,625 — Note payable at 10% matures May 2025 (b)(16) 5,881 — Note payable at 10% matures May 2032 (b)(16) 5,000 — Note payable at 5% matures November 2023 *(a)(17) 2,195 — Note payable at 6% matures July 2029 (b)(18) 785 — Note payable at 6% matures July 2032 (b)(19) 9,880 — Note payable at 6% matures August 2032 (a)(19) 4,970 — Note payable at 5.25% matures August 2023 *(a)(20) 1,575 — Note payable at 4.79% matures October 2042 (c)(21) 2,806 — Total debt 205,840 126,796 Less unamortized debt discount and issuance costs (3,377) (1,628) Less current portion (11,896) (6,434) Total long-term portion of debt, net $ 190,567 $ 118,734 * These commercial bank debts are guaranteed by the Company’s CEO. See Note 19. Following is a summary of long-term debt at September 30 (in thousands): 2022 2021 (a) Secured by real estate $ 122,990 $ 102,336 (b) Secured by stock in subsidiary 55,004 14,574 (c) Secured by other assets 10,545 8,164 (d) Unsecured 17,301 1,722 $ 205,840 $ 126,796 (1) 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, which have been paid off in relation to the December 2017 Refinancing Loan, as discussed below. The notes were also payable over eleven years at $53,110 per month including interest and have the same adjustable interest rate of 5.5%. (2) 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. 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. In March 2017, the Company settled with the State of Texas for one of the two remaining unsettled Patron Tax locations. 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. In March 2017, the present value of the second note was approximately $390,000 after discounting using an imputed interest rate of 9.6%. On April 20, 2022, the Company finally settled all of its remaining Patron Tax debt. Going forward, the Company agreed to remit the Patron Tax on a regular basis, based on the current rate of $5 per customer. (3) On May 8, 2017, in relation to the Scarlett’s acquisition, 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. The Company has amended the $5.0 million short-term note payable several times, which has a remaining balance of $3.0 million, extending the maturity date and increasing the interest rate. Presently, the maturity date is October 1, 2027 and the interest rate is 8% for its remaining term. Refer to December 2019 amendment below. (4) On December 7, 2017, the Company borrowed $7.1 million from a lender to purchase an aircraft at 5.99% interest. The transaction was partly funded by trading in an aircraft that the Company owned with a carrying value of $3.4 million, with an assumption of the old aircraft’s note payable liability of $2.0 million. The aircraft note is payable in 15 years with monthly payments of $59,869, which includes interest. In March 2020, this loan was extended to September 2033. (5) On September 26, 2018, the Company refinanced a $500,000 12% note payable for $1.35 million from a private lender by executing a 9% 10-year note payable $17,101 monthly, including interest, until maturity. In relation to a sale of a held-for-sale property (see Note 7), this note was fully paid in March 2022. (6) On December 11, 2018, the Company purchased an aircraft for $2.8 million with a $554,000 down payment and financed for the remaining $2.2 million with a 5.49% promissory note payable in 20 years with monthly payments of $15,118, including interest. Certain principal and interest payments during the quarter ended June 30, 2020 were deferred until maturity date. (7) On May 8, 2020, the Company received approval and funding under the PPP of the CARES Act for its restaurants, shared service entity and lounge amounting to $5.4 million. Under the terms of the loans as provided by the CARES Act, the twelve PPP loans bear an interest rate of 1% per annum. As of September 30, 2022, we have received eleven Notices of PPP Forgiveness Payment from the Small Business Administration out of the twelve of our PPP loans granted. All of those notices received forgave 100% of each of the eleven PPP loans totaling the amount of $5.3 million in principal and interest. In November 2021, we received a partial forgiveness of the remaining $124,000 PPP loan for $85,000 in principal and interest. The remaining unforgiven portion of approximately $41,000 in principal was fully paid in May 2022 as debt plus accrued interest. See Note 10. (8) On January 25, 2021, the Company borrowed $2.175 million from a bank lender by executing a 20-year promissory note with an initial interest rate of 3.99% per annum. The note is payable $13,232 per month for the first five years after which the interest rate will be repriced at the then-current prime rate plus 1.0% per annum, with a floor rate of 3.99%. The Company paid approximately $25,000 in debt issuance costs at closing. This note was fully paid with proceeds from the January 25, 2022 borrowing. (9) On September 30, 2021, we entered into a $99.1 million term loan refinancing $85.7 million of existing bank and seller-financed real estate debt and to provide $12.3 million in cash that will be used to pay off existing high-interest unsecured debt (“September 2021 Refinancing Note”), enabling those creditors to provide financing for the acquisition of 11 clubs and related real estate (see Note 16). The $99.1 million note has a term of 10 years with an initial interest rate of 5.25% per annum for the first five years, then adjusted to a rate equal to the then weekly average yield of U.S. Treasury Securities plus 350 basis points, with a floor rate of 5.25%. The note is payable in monthly payments of principal and interest of $668,051, based on a 20-year amortization period, with the balance paid at maturity. In connection with the transaction, we wrote off to interest expense approximately $103,000 of unamortized debt issuance costs related to the paid-off debts. We also paid approximately $1.0 million in loan costs, approximately $567,000 of which is capitalized and will be amortized together with the remaining unamortized debt issuance costs of some of the existing refinanced debts for the term of the new note using the effective interest method. There are certain financial covenants with which the Company is to be in compliance related to this loan. (10) On October 12, 2021, the Company amended the $5.0 million short-term note payable related to the Scarlett’s acquisition in May 2017, which had a balance of $3.0 million as of the amendment date, extending the maturity date to October 1, 2027. The amendment did not have an impact in the Company’s results of operations and cash flows. (11) On October 12, 2021, we closed on a debt financing transaction with 28 investors for unsecured promissory notes with a total principal amount of $17.0 million, all of which bear interest at a rate of 12% per annum. Of this amount, $9.5 million are promissory notes, payable interest only monthly (or quarterly) in arrears, with a final lump sum payment of principal and accrued and unpaid interest due on October 1, 2024. The remaining amount of the financing is $7.5 million in promissory notes, payable in monthly payments of principal and interest based on a 10-year amortization period, with the balance of the entire principal amount together with all accrued and unpaid interest due and payable in full on October 12, 2024. Included in the $17.0 million borrowing are two notes for $500,000 and $150,000 borrowed from related parties (see Note 19) and two notes for $500,000 and $300,000 borrowed from two non-officer employees in which the terms of the notes are the same as the rest of the lender group. (12) On October 18, 2021, in relation to an acquisition (see Note 16), the Company executed four seller-financed promissory notes. The first promissory note was a 10-year $11.0 million 6% note payable in 120 equal monthly payments of $122,123 in principal and interest. The second promissory note was a 20-year $8.0 million 6% note payable in 240 equal monthly payments of $57,314 in principal and interest. The third promissory note was a 10-year $1.2 million 5.25% note payable in monthly payments of $8,086 in principal and interest based on a 20-year amortization period, with the balance payable at maturity date. The fourth note was a 20-year $1.0 million 6% note payable in 240 equal monthly payments of $7,215 in principal and interest. (13) On November 8, 2021, in relation to an acquisition (see Note 16), the Company executed a $1.0 million 7-year promissory note with an interest rate of 4.0% per annum. The note is payable $13,669 per month, including principal and interest. (14) On January 25, 2022, the Company borrowed $18.7 million from a bank lender for working capital purposes by executing a 10-year promissory note with an initial interest rate of 5.25% per annum to be adjusted after five years to a rate equal to the weekly average yield on U.S. Treasury securities plus 3.98% with a floor of 5.25%. The note is payable in monthly payments of $126,265 in principal and interest to be adjusted after five years. The promissory note is secured by eleven real estate properties and is personally guaranteed by the Company CEO, Eric Langan (see Note 19). After the 10-year term, the remaining balance of principal and interest are payable at maturity date. There are certain financial covenants with which the Company is to be in compliance related to this loan. (15) On March 1, 2022, the Company borrowed $2.6 million from a bank lender in relation to a purchase of real estate (see Note 16). The 21-year promissory note has an initial interest rate of 4.25% per annum, repriced after five years and then again annually to prime plus 1% with a floor rate of 4.25%. The note is payable interest only during the first 12 months; then the next 48 months with $16,338 equal monthly payments of principal and interest; then the next 191 months at an equal monthly payment based on a 20-year amortization; with the balance of principal and interest payable at the 252nd month. (16) On May 2, 2022, in relation to a club acquisition (see Note 16), the Company executed two seller-financed notes totaling $11.0 million, comprised of (1) $6.0 million under a 10% three-year promissory note payable in 35 equal monthly payments of $79,290 in principal and interest based on a ten-year amortization schedule, with a balloon payment for the remaining principal plus accrued interest due at maturity and (2) $5.0 million under a 10% ten-year interest-only promissory note payable in 119 equal monthly payments of $41,667 in interest, with a balloon payment of the total $5.0 million in principal plus accrued interest due at maturity. (17) On May 23, 2022, the Company borrowed $2.2 million from a bank lender in relation to a purchase of real estate (see Note 16). The 18-month promissory note has an initial interest rate of 4.5% per annum to be adjusted daily to a rate equal to the Wall Street Journal prime rate plus 1% with a floor of 4.5%. The promissory note is payable in 17 monthly interest-only installments with the full principal and accrued interest payable at maturity. The Company paid loan costs amounting to $25,000 for this note. (18) On July 21, 2022, the Company executed an $800,000 6% seller-financed promissory note in relation to an acquisition of a club in Odessa, Texas (see Note 16). The promissory note matures in seven years and is payable in 84 equal monthly installments of $11,687 of principal and interest. (19) On July 27, 2022, in relation to an acquisition of a club in Hallandale Beach, Florida (see Note 16), the Company executed two seller-financed promissory notes: (1) $10.0 million 6% ten-year promissory note payable in 120 equal monthly payments of $111,020 in principal and interest, and (2) $5.0 million 6% ten-year promissory note payable in 120 equal monthly payments of $55,510 in principal and interest. (20) On August 18, 2022, in relation to a purchase of real estate for a future Bombshells location amounting to $2.1 million (see Note 16), the Company borrowed $1.6 million from a bank lender. The 5.25% mortgage note is payable interest-only for eleven months and on its August 18, 2023 maturity date payable with the entire principal balance plus accrued interest. (21) On September 23, 2022, in connection with the purchase of an aircraft worth $3.5 million (see Note 16), the Company entered into a financing transaction for $2.8 million. The financing agreement bears an interest of 4.79% per annum and payable in 240 monthly installments of principal and interest amounting to $18,298. Future maturities of debt obligations as of September 30, 2022 consist of the following (in thousands): Regular Amortization Balloon Payments Total Payments 2023 $ 10,216 $ 2,226 $ 12,442 2024 9,663 2,195 11,858 2025 9,527 20,457 29,984 2026 9,825 — 9,825 2027 10,424 — 10,424 Thereafter 56,447 74,860 131,307 $ 106,102 $ 99,738 $ 205,840 (22)On October 10, 2022, in relation to a real estate purchase (see Note 16), the Company borrowed $2.3 million from a bank lender. The 18-month promissory note bears an initial interest rate of 6% per annum to be adjusted daily to a rate equal to the Wall Street Journal prime rate plus 0.5% with a floor of 6%. The promissory note is payable in 17 monthly interest-only installments with the full principal and accrued interest payable at maturity. The Company paid approximately $26,000 in debt issuance cost at closing. This promissory note is secured by the purchased real estate property. (23)On October 26, 2022, in relation to a club acquisition, the Company executed a promissory note for $5.0 million with the seller. The 6% 15-year promissory note is payable in 180 equal monthly payments of $42,193 in principal and interest. This promissory note is secured by the purchased real estate property. See Note 16.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense (benefit) consisted of the following (in thousands): Years Ended September 30, 2022 2021 2020 Current Federal $ 8,335 $ 4,598 $ 215 State and local 2,656 644 560 Total current income tax expense 10,991 5,242 775 Deferred Federal 2,080 (161) (1,248) State and local 1,000 (1,092) (20) Total deferred income tax expense (benefit) 3,080 (1,253) (1,268) Total income tax expense (benefit) $ 14,071 $ 3,989 $ (493) The Company and its subsidiaries do not operate in tax jurisdictions outside of the United States. Income tax expense (benefit) 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): 2022 2021 2020 Federal statutory income tax expense (benefit) $ 12,628 $ 7,169 $ (1,429) State income taxes, net of federal benefit 1,801 716 253 Permanent differences 96 (434) 395 Change in state tax rate 896 (804) — Change in valuation allowance 343 (632) 1,273 Tax credits (1,796) (1,207) (945) Other 103 (819) (40) Total income tax expense (benefit) $ 14,071 $ 3,989 $ (493) 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, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 1,022 $ 664 Capital loss carryforwards 234 899 Right-of-use assets 626 335 Accrued expenses 240 148 Stock-based compensation 569 — Other — 6 Valuation allowance (984) (641) 1,707 1,411 Deferred tax liabilities: Intangibles (21,927) (12,174) Property and equipment (10,119) (8,132) Prepaid expenses (205) (242) Other (18) — (32,269) (20,548) $ (30,562) $ (19,137) Included in the Company’s deferred tax liabilities at September 30, 2022 and 2021 is the tax effect of indefinite-lived intangible assets from club acquisitions amounting to approximately $32.9 million and $17.1 million, respectively, 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 or impaired. 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. In fiscal 2019, the Company released the remaining amount accrued when the examination was closed. The full balance of uncertain tax positions, 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. The Company’s federal income tax returns for the years ended September 30, 2013 through 2017 have been examined by the Internal Revenue Service (“IRS”) with no changes. The Company ordinarily goes through various federal and state reviews and examinations for various tax matters. Fiscal year ended September 30, 2019 and subsequent years remain open to federal tax examination. The Company is also being examined for state income taxes, the outcome of which may occur within the next twelve months. On March 27, 2020, former President Trump signed the CARES Act into law. As a result of this, additional avenues of relief were available to workers and families through enhanced unemployment insurance provisions and to small businesses through programs administered by the Small Business Administration. The CARES Act included, among other items, provisions relating to payroll tax credits and deferrals, net operating loss carryback periods, alternative minimum tax credits and technical corrections to tax depreciation methods for qualified improvement property. The CARES Act also established a Paycheck Protection Program, whereby certain small businesses are eligible for a loan to fund payroll expenses, rent, and related costs. The loan may be forgiven if the funds are used for payroll and other qualified expenses. The Company submitted its application for a PPP loan and on May 8, 2020 received approval and funding for its restaurants, shared service entity and lounge. Ten of our restaurant subsidiaries received amounts ranging from $271,000 to $579,000 for an aggregate amount of $4.2 million; our shared-services subsidiary received $1.1 million; and one of our lounges received $124,000. None of our adult nightclub and other non-core business subsidiaries received funding under the PPP. The Company believes it used the entire loan amount for qualifying expenses. Under the terms of the PPP, certain amounts of the loan may be forgiven if they are used for qualifying expenses as described in the CARES Act. The Company utilized all of the PPP funds and submitted its forgiveness applications. During fiscal 2021, we received 11 Notices of PPP Forgiveness Payment from the Small Business Administration out of the 12 of our PPP loans granted. All of the notices received forgave 100% of each of the 11 PPP loans totaling the amount of $5.3 million in principal and interest and were included in non-operating gains (losses), net in our consolidated statement of operations for the fiscal year ended September 30, 2021. In November 2021, we received a partial forgiveness of the remaining $124,000 PPP loan for $85,000 in principal and interest. The remaining unforgiven portion of approximately $41,000 in principal was fully paid as debt plus accrued interest in fiscal 2022.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Leases See Note 20. 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 non-settled 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 recorded an $8.2 million pre-tax gain for the third quarter ended 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. On April 20, 2022, the Company finally settled all of its remaining Patron Tax debt. A declaratory judgment action was brought by five operating subsidiaries of the Company to challenge a Texas Comptroller administrative rule related to the $5 per customer Patron Tax Fee assessed against Sexually Oriented Businesses. An administrative rule attempted to expand the fee to cover venues featuring dancers using latex cover as well as traditional nude entertainment. The administrative rule was challenged on both constitutional and statutory grounds. On November 19, 2018, the Court issued an order that a key aspect of the administrative rule is invalid based on it exceeding the scope of the Comptroller’s authority. On March 6, 2020, the U.S. District Court for the Western District of Texas, Austin Division, ruled that the Texas Patron Tax is unconstitutional as it has been applied and enforced by the Comptroller. The State of Texas appealed to the Fifth Circuit Court of Appeals, who affirmed that the Texas Patron Fee is unconstitutional as applied. The State of Texas next sought review from the Supreme Court, but the high court declined to take the case. That lawsuit is now back before the trial court for post-trial proceedings but is final for purposes of determining the Texas Patron Fee is unconstitutional as applied to clubs featuring dancers using latex cover. 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. 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. As of September 30, 2022, we had 1 remaining unresolved claim out of the original 71 claims. Shareholder Class and Derivative Actions In May and June 2019, three putative securities class action complaints were filed against RCI Hospitality Holdings, Inc. and certain of its officers and directors in the Southern District of Texas, Houston Division. The complaints alleged violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and 10b-5 promulgated thereunder based on alleged materially false and misleading statements made in the Company’s SEC filings and disclosures as they relate to various alleged transactions by the Company and management. The cases were consolidated as In re RCI Hospitality Holdings, Inc., No. 4:19-cv-01841. In January 2022, the parties engaged in settlement discussions beginning with a formal mediation on January 13, 2022, which resulted in an agreement-in-principle to resolve the matter. On January 24, 2022, a Joint Notice of Settlement was filed. On April 28, 2022, the Court preliminarily approved the settlement and form of class notice. On August 12, 2022, the Court issued an order finally approving the settlement, which was funded by insurance carrier. No appeal was filed and hence the litigation has concluded. On January 21, 2022, Shiva Stein and Kevin McCarty filed a shareholder derivative action in the Southern District of Texas, Houston Division against former director Nourdean Anakar, Yura Barabash, former director Steven L. Jenkins, Eric Langan, Luke Lirot, former CFO Phillip K. Marshall, Elaine J. Martin, Allan Priaulx, and Travis Reese as defendants, as well as against RCI Hospitality Holdings, Inc. as nominal defendant. The action, styled Stein v. Anakar, et al., No. 4:22-mc-00149 (S.D. Tex.), alleges claims for breach of fiduciary duty based on alleged dissemination of inaccurate information, alleged failure to maintain internal controls, and alleged failure to properly manage company property. This action is in its preliminary phase, and a potential loss cannot yet be estimated. These allegations are substantively similar to claims asserted in the class action and a prior derivative action that was dismissed in June of 2021. RCI intends to vigorously defend against the action. On April 2, 2022, the Company and its current and former officers and directors named in the shareholder derivative complaint filed their Motions to Dismiss and the derivative plaintiffs have responded. The Motions now have been fully briefed for the Court's consideration. Other On March 26, 2016, an image infringement lawsuit was filed in federal court in the Southern District of New York against the Company and several of its subsidiaries. Plaintiffs allege that their images were misappropriated, intentionally altered and published without their consent by clubs affiliated with the Company. The causes of action asserted in Plaintiffs’ Complaint included alleged violations of the Federal Lanham Act, the New York Civil Rights Act, and other statutory and common law theories. The Company contended that there was insurance coverage under an applicable insurance policy. The insurer raised several issues regarding coverage under the policy. This matter was settled at mediation in August 2022. 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 alleged that Mr. Panameno injured Mr. Dupray in a traffic accident after being served alcohol at an establishment operated by JAI Phoenix. The suit alleged that JAI Phoenix was 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. In June 2018, the matter was heard by the Arizona Court of Appeals. On November 15, 2018 the Court of Appeals vacated the jury’s verdict and remanded the case to the trial court. It is anticipated that a new trial will occur at some point in the future. JAI Phoenix will continue to vigorously defend itself. As set forth in the risk factors as disclosed in this report, the adult entertainment industry standard is to classify adult entertainers as independent contractors, not employees. While we take steps to ensure that our adult entertainers are deemed independent contractors, from time to time, we are named in lawsuits related to the alleged misclassification of entertainers. Claims are brought under both federal and where applicable, state law. Based on the industry standard, the manner in which the independent contractor entertainers are treated at the clubs, and the entertainer license agreements governing the entertainer’s work at the clubs, the Company believes that these lawsuits are without merit. Lawsuits are handled by attorneys with an expertise in the relevant law and are defended vigorously. General In the regular course of business affairs and operations, we are subject to possible loss contingencies arising from third-party litigation and federal, state, and local environmental, labor, health and safety laws and regulations. We assess the probability that we could incur liability in connection with certain of these lawsuits. Our assessments are made in accordance with generally accepted accounting principles, as codified in ASC 450-20, and is not an admission of any liability on the part of the Company or any of its subsidiaries. In certain cases that are in the early stages and in light of the uncertainties surrounding them, we do not currently possess sufficient information to determine a range of reasonably possible liability. In matters where there is insurance coverage, in the event we incur any liability, we believe it is unlikely we would incur losses in connection with these claims in excess of our insurance coverage.

Common Stock

Common Stock	12 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Common Stock	Common Stock During the year ended September 30, 2020, the following common stock transactions occurred: • The Company acquired 516,102 shares of its own common stock at a cost of $9.5 million. These shares were subsequently retired. • The Company paid quarterly dividends of $0.03 per share, except for the second and fourth quarters when $0.04 per share was paid, for an aggregate amount of $1.3 million. During the year ended September 30, 2021, the following common stock transactions occurred: • The Company acquired 74,659 shares of its own common stock at a cost of $1.8 million. These shares were subsequently retired. • The Company paid quarterly dividends of $0.04 per share for an aggregate amount of $1.4 million. During the year ended September 30, 2022, the following common stock transactions occurred: • The Company acquired 268,185 shares of its own common stock at a cost of $15.1 million. These shares were subsequently retired. • The Company paid quarterly dividends of $0.05 per share, except for the first quarter when $0.04 per share was paid, for an aggregate amount of $1.8 million. • On October 18, 2021, we partially paid for an acquisition using 500,000 shares of our common stock. See Note 16.

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation On February 7, 2022, our board of directors approved the 2022 Stock Option Plan (the “2022 Plan”). The board’s adoption of the 2022 Plan was approved by the shareholders during the annual stockholders' meeting on August 23, 2022. The 2022 Plan provides that the maximum aggregate number of shares of common stock underlying options that may be granted under the 2022 Plan is 300,000. The options granted under the 2022 Plan may be either incentive stock options or non-qualified options. The 2022 Plan is administered by the compensation committee of the board of directors. The compensation committee 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 2022 Plan. On February 9, 2022, the board of directors approved a grant of 50,000 stock options each to six members of management subject to the approval of the 2022 Plan. Stock-based compensation expense for fiscal 2022, which is included in corporate segment selling, general and administrative expenses, amounted to $2.4 million with related tax benefit amounting to $569,000. No stock-based compensation was recognized during fiscal 2021 and 2020. As of September 30, 2022, we had unrecognized compensation cost amounting to $7.1 million related to stock-based compensation awards granted, which is expected to be recognized over a weighted average period of 4.4 years. The February 9, 2022 stock options vest over four years with the first 20% having vested on the approval of the 2022 Plan at the 2022 annual stockholders' meeting on August 23, 2022, and 20% vesting on February 9 of each year thereafter, provided however that the options will be subject to earlier vesting under certain events set forth in the Plan, including without limitation a change in control. All of the options will expire, if not vested, at the end of five years. The weighted average grant-date fair value of the stock options was $31.37. No stock options were exercised in fiscal 2022. The following table summarizes information about stock option activity under the 2022 Plan: Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at September 30, 2021 — Granted 300,000 $ 100.00 Outstanding at September 30, 2022 300,000 $ 100.00 4.4 $ — Exercisable at September 30, 2022 60,000 $ 100.00 4.4 $ —

Employee Retirement Plan

Employee Retirement Plan	12 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Employee Retirement Plan	Employee Retirement PlanThe Company sponsors a Simple IRA plan (the “Plan”), which covers all of the Company’s corporate employees. The Plan allows 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 $258,000, $209,000, and $171,000 for the years ended September 30, 2022, 2021, and 2020, respectively.

Insurance Recoveries

Insurance Recoveries	12 Months Ended
	Sep. 30, 2022
Unusual or Infrequent Items, or Both [Abstract]
Insurance Recoveries	Insurance Recoveries One of our clubs in Washington Park, Illinois was temporarily closed due to a fire during the third quarter of 2019, and another club in Fort Worth, Texas sustained weather-related damage toward the end of fiscal 2019. Both of these casualties received insurance recoveries in subsequent fiscal years. During the fourth quarter of 2021, one club in Sulphur, Louisiana incurred damage from a hurricane. We wrote off the net carrying value of the assets destroyed in the said events and recorded corresponding recovery of losses or gains in as much as the insurers have paid us or where contingencies relating to the insurance claims have been resolved. In relation to these casualty events, we recorded the following in our consolidated financial statements (in thousands): Included in 2022 2021 2020 Consolidated balance sheets (period end) Insurance receivable Account receivable, net $ — $ 186 $ 191 Consolidated statements of operations – loss (gain) Business interruption Other charges, net $ — $ — $ (176) Property Other charges, net $ (463) $ (1,337) $ 596 Consolidated statements of cash flows Proceeds from business interruption insurance claims Operating activity $ — $ 106 $ 384 Proceeds from property insurance claims Investing activity $ 648 $ 1,152 $ 945

Acquisitions and Dispositions

Acquisitions and Dispositions	12 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions and Dispositions	Acquisitions and Dispositions 2020 Dispositions On April 1, 2020, the Company sold a corporate housing property to an employee for $375,000 in cash with an approximate gain of $20,000. On May 22, 2020, the Company sold land adjacent to one of our Bombshells locations in Houston for $1.5 million in cash. Net gain on the transaction was $583,000 after closing costs. The net proceeds of $1.4 million were used to pay down related debt. On August 6, 2020, the Company sold another corporate housing property for $176,000 in cash with an approximate gain of $26,000. The net proceeds of $160,500 were used to pay down related debt. 2021 Acquisitions On December 28, 2020, the Company acquired the real estate and other business assets of a club in Centreville, Illinois for $500,000 in cash. The Company is leasing out this property to a club operator for $48,000 annually. On January 26, 2021, the Company acquired land for a future Bombshells location in Arlington, Texas for $2.9 million. The Company paid approximately $754,000 in cash including closing costs and financed $2.175 million with a bank lender for a 20-year promissory note with an initial interest rate of 3.99% per annum. See Note 9. On March 10, 2021, the Company acquired approximately 57,000-square foot of land across the street from our corporate office for $475,000 in cash. The Company plans to build a warehouse on that land. On March 22, 2021, the Company acquired land adjacent to a Bombshells location in Houston, Texas for $1.04 million in cash. On April 7, 2021, the Company acquired land near our Bombshells location in Pearland, Texas for $1.275 million in cash. 2021 Dispositions On May 7, 2021, the Company sold one of the properties held for sale for $3.1 million. The property had a carrying value of $2.3 million. We recorded a net gain of approximately $657,000 after closing costs and we paid related debt amounting to $2.0 million from the proceeds of the sale. See Note 7. On September 21, 2021, the Company sold land where a club used to be operated for $2.25 million with a net gain of approximately $54,000 after closing costs. We paid $1.2 million of related debt with the proceeds of the sale. 2022 Acquisitions On October 18, 2021, we and certain of our subsidiaries completed our acquisition of eleven gentlemen’s clubs, six related real estate properties, and associated intellectual property for a total agreed acquisition price of $88.0 million (with a total consideration preliminary fair value of $87.9 million based on the Company’s stock price at acquisition date and discounted due to the lock-up period, with interest rates on promissory notes reflective of market yields). We used the Finnerty Model to estimate the discount on stock marketability. The acquisition was structured by entering into nine asset purchase agreements, which allowed the Company to acquire from each club all of the tangible and intangible assets and personal property in that business except certain excluded assets, and two stock purchase agreements, where a newly formed subsidiary purchased 100% of the capital stock of two club-owning entities. Along with the asset and stock purchase agreements, the Company also entered into a real estate purchase and sale agreement for six real estate properties, and an intellectual property purchase agreement for substantially all of the intellectual property used in the adult entertainment establishment business owned and operated by the sellers. The acquisition gives the Company presence in four additional states. We paid for the acquisition with $36.8 million in cash, $21.2 million in four seller-financed notes (see Note 9), and 500,000 shares of our common stock. The preliminary fair value of the consideration transferred is as follows (in thousands): Cash $ 36,800 Notes payable 21,200 Common stock 29,933 Total consideration fair value $ 87,933 We recognized the assets and liabilities for this acquisition based on our estimates of their acquisition date fair values, all in our Nightclubs reportable segment. We have not finalized our valuation of the tangible and identifiable intangible assets acquired in this transaction. As of the release of this report, the fair value of the acquired tangible and identifiable intangible assets are provisional pending receipt of the final valuations for those assets. Based on the allocation of the preliminary fair value of the acquisition price, measurement period adjustments, and subject to any working capital adjustments, the amount of goodwill is estimated at $15.4 million. Goodwill represents the excess of the acquisition price fair value over the fair values of the tangible and identifiable intangible assets acquired and liabilities assumed, which is essentially the forward earnings potential of the acquired entities. Goodwill will not be amortized but will be tested at least annually for impairment. Approximately $7.1 million of the recognized goodwill will be deductible for tax purposes. The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of October 18, 2021: Current assets $ 386 Property and equipment 19,273 Licenses 47,390 Tradenames 6,934 Leases acquired in-place 261 Deferred tax liability (1,741) Total net assets acquired 72,503 Goodwill 15,430 Acquisition price fair value $ 87,933 Licenses and tradenames, except for those associated with certain leased locations, will not be amortized but will be tested at least annually for impairment. The Company entered into leases with third parties for certain acquired clubs where the real estate was not part of the acquisition. See Note 20. In connection with this acquisition, we incurred acquisition-related expenses of approximately $414,000, of which $173,000 was recognized in fiscal 2021 and $241,000 was recognized in fiscal 2022, and in both periods included in selling, general and administrative expenses in our consolidated statements of operations. We recorded $1.8 million in measurement period adjustments related to amortization of definite-lived intangibles and debt discount during fiscal 2022. From the date of acquisition until September 30, 2022, the eleven acquired clubs contributed revenues of $35.4 million and income from operations of $12.5 million, which are included in our consolidated statement of operations for the year ended September 30, 2022. The following table presents the unaudited pro forma combined results of operations of the Company and the eleven acquired clubs and related assets as though the acquisition occurred at the beginning of fiscal 2021 (in thousands, except per share amount and number of shares): 2022 2021 Pro forma revenues $ 269,347 $ 217,996 Pro forma net income attributable to RCIHH common stockholders $ 45,623 $ 25,290 Pro forma earnings per share - basic and diluted $ 4.86 $ 2.66 Pro forma weighted average number of common shares outstanding - basic and diluted 9,383,445 9,504,744 The above unaudited pro forma financial information is presented for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2021. The unaudited pro forma financial information reflects material, nonrecurring adjustments directly attributable to the acquisition including acquisition-related expenses, interest expense, and any related tax effects. Since we do not have a final valuation of the assets that we acquired yet, the unaudited pro forma financial information only includes preliminary adjustments related to changes in recognized expenses caused by the fair value of assets acquired, such as depreciation and amortization and related tax effects. Pro forma net income and pro forma earnings per share include the impact of acquisition-related expenses and interest expense related to the 28 private lender group notes and 4 seller-financed notes in the acquisition as if they were incurred as of the first day of fiscal 2021. Pro forma weighted average number of common shares outstanding includes the impact of 500,000 shares of our common stock issued as partial consideration for the acquisition. On November 8, 2021, the Company acquired a club and related real estate in Newburgh, New York for a total preliminary purchase price of $3.5 million, of which $2.5 million was paid in cash at closing and $1.0 million through a seller-financed 7-year promissory note with an interest rate of 4.0% per annum. The $3.5 million acquisition price is preliminarily allocated $2.1 million to real estate, $200,000 to tangible assets, and $1.2 million to goodwill, which is deductible for tax purposes. The note is payable $13,669 per month, including principal and interest. See Note 9. The Company incurred approximately $21,000 of acquisition-related costs for this acquisition, of which $11,000 was incurred in fiscal 2021 and $10,000 was incurred in fiscal 2022, both of which were included in selling, general and administrative expenses in our consolidated statements of operations. From the date of acquisition until September 30, 2022, the acquired club contributed revenues of $1.6 million and income from operations of $276,000, which are included in our consolidated statement of operations for the year ended September 30, 2022. The Company is not providing supplemental pro forma disclosures to this acquisition as it does not materially contribute to the consolidated operations of the Company. On December 30, 2021, the Company acquired the real estate of one of its clubs in South Florida, which the Company previously leased, for $7.0 million in an all-cash purchase. At closing, the Company wrote off the balance of its operating lease right-of-use assets and corresponding operating lease liability related to the discontinued lease, both of which amounted to $5.9 million. On March 1, 2022, the Company acquired real estate in Stafford, Texas for $3.5 million for a future Bombshells location. The Company secured a $2.6 million loan in relation to the purchase. See Note 9. On March 1, 2022, the Company acquired real estate in Lubbock, Texas for $400,000 to move one of our existing clubs due to eminent domain on the current location. See 2023 Disposition below. On May 2, 2022, the Company completed an acquisition of a club in Miami, Florida for a total acquisition price of $16.0 million. The acquisition price includes $3.0 million for the real estate property covered in a stock purchase agreement payable in cash at closing, and $13.0 million for the adult entertainment business covered in a separate stock purchase agreement payable as follows: (1) $2.0 million in cash at closing; (2) $6.0 million under a 10% three-year promissory note payable in 35 equal monthly payments of $79,290 in principal and interest based on a ten-year amortization schedule, with a balloon payment for the remaining principal plus accrued interest due at maturity; and (3) $5.0 million under a 10% ten-year interest-only promissory note payable in 119 equal monthly payments of $41,667 in interest, with a balloon payment of the total $5.0 million in principal plus accrued interest due at maturity. The Company acquired 100% of the capital stock of the acquired companies in each of the stock purchase agreements mentioned above. The $5.0 million promissory note may be earlier canceled if there are any regulatory changes that would prohibit the business from operating as an adult entertainment establishment within ten years of the closing date of the stock purchase agreement. Based on recent renewals of licenses of similar businesses in the region where the club operates, the Company believes that the probability of any changes to the regulatory environment is low as of the reporting date and would not materially impact the fair value of the debt. We recognized the assets and liabilities for this acquisition based on our estimates of their acquisition date fair values, all in our Nightclubs reportable segment. We have not finalized our valuation of the tangible and identifiable intangible assets acquired in this transaction. As of the release of this report, the fair value of the acquired tangible and identifiable intangible assets and the fair value of the contingent debt consideration are provisional pending receipt of the final valuations for those items. Based on the allocation of the preliminary fair value of the acquisition price, measurement period adjustments, and subject to any working capital adjustments, the amount of goodwill is estimated to be $6.8 million. Goodwill represents the excess of the acquisition price fair value over the fair values of the tangible and identifiable intangible assets acquired and liabilities assumed, which is essentially the forward earnings potential of the acquired entities. Goodwill will not be amortized but will be tested at least annually for impairment. The recognized goodwill will not be deductible for tax purposes. The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of May 2, 2022: Current assets $ 172 Property and equipment 5,336 Licenses 4,900 Tradenames 1,460 Deferred tax liability (2,627) Total net assets acquired 9,241 Goodwill 6,759 Acquisition price fair value $ 16,000 Licenses and tradenames will not be amortized but will be tested at least annually for impairment. In connection with the acquisition, we incurred acquisition-related expenses of approximately $28,000, which is included in selling, general and administrative expenses in our consolidated statement of operations for the year ended September 30, 2022. From the date of acquisition until September 30, 2022, the acquired club contributed revenues of $2.8 million and income from operations of $1.4 million, which are included in our consolidated statement of operations for the year ended September 30, 2022. The seller has not maintained historical U.S. GAAP financial data and it is impracticable to prepare them, therefore, we could not provide supplemental pro forma information of the combined entities. On May 23, 2022, the Company acquired real estate in Rowlett, Texas for $3.3 million for a future Bombshells location. The Company secured a $2.2 million loan in relation to the purchase. See Note 9. On July 21, 2022, the Company acquired a club in Odessa, Texas for a total acquisition price of $1.8 million, of which $1.0 million was for the real estate and $800,000 for the adult entertainment business. The Company paid $1.0 million in cash at closing for the real estate and executed an $800,000 6% seller-financed promissory note for the business. The promissory note matures in seven years and is payable in 84 equal monthly installments of $11,687 of principal and interest. See Note 9. The $1.8 million acquisition price is preliminarily allocated $11,000 to current assets, $1.1 million to property and equipment, and $684,000 to licenses. From the date of acquisition until September 30, 2022, the acquired club contributed very minimal revenues and income from operations. The Company is not providing supplemental pro forma disclosures to this acquisition as it does not materially contribute to the consolidated operations of the Company. On July 27, 2022, the Company completed the acquisition of a club in Hallandale Beach, Florida for a total acquisition price of $25.0 million. The acquisition includes (1) $20.0 million for the adult entertainment business covered in a stock purchase agreement paid $10.0 million in cash at closing and $10.0 million under a 6% ten-year promissory note payable in 120 equal monthly payments of $111,020 in principal and interest, and (2) $5.0 million for the real estate property covered in an asset purchase agreement payable under a 6% ten-year promissory note payable in 120 equal monthly payments of $55,510 in principal and interest. In the stock purchase agreement, the Company acquired 100% of the capital stock of the company which owned the adult entertainment business. The total preliminary fair value of the consideration transferred is $23.4 million, which includes a discount on the $10.0 million promissory note to reflect market participant yield expectations. We recognized the assets and liabilities for this acquisition based on our estimates of their acquisition date fair values, all in our Nightclubs reportable segment. We have not finalized our valuation of the tangible and identifiable intangible assets acquired in this transaction. As of the release of this report, the fair value of the acquired tangible and identifiable intangible assets and the fair value of the contingent debt consideration are provisional pending receipt of the final valuations for those items. Based on the allocation of the preliminary fair value of the acquisition price, measurement period adjustments, and subject to any working capital adjustments, the amount of goodwill is estimated to be $5.6 million. Goodwill represents the excess of the acquisition price fair value over the fair values of the tangible and identifiable intangible assets acquired and liabilities assumed, which is essentially the forward earnings potential of the acquired entities. Goodwill will not be amortized but will be tested at least annually for impairment. The recognized goodwill will not be deductible for tax purposes. The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of July 27, 2022: Current assets $ 71 Property and equipment 4,921 Licenses 16,810 Deferred tax liability (3,979) Total net assets acquired 17,823 Goodwill 5,577 Acquisition price fair value $ 23,400 From the date of acquisition until September 30, 2022, the acquired club contributed revenues of $2.0 million and income from operations of $802,000, which are included in our consolidated statement of operations for the year ended September 30, 2022. In connection with this acquisition, we incurred acquisition-related expenses of approximately $161,000, which was included in selling, general and administrative expenses in our consolidated statements of operations of fiscal 2022.The seller has not maintained historical U.S. GAAP financial data and it is impracticable to prepare them, therefore, we could not provide supplemental pro forma information of the combined entities. On August 18, 2022, the Company purchased real estate in Hunstville, Alabama amounting to $2.1 million for a future Bombshells location. The Company paid $525,000 in cash at closing and entered into a bank financing for the $1.6 million remainder (see Note 9). On September 12, 2022, the Company entered into a joint venture with a private investment company to acquire real estate in Austin, Texas amounting to $2.2 million for a future Bombshells location. The Company has a 51% interest in the joint venture and paid its $1.1 million share for the real estate purchase while the investment of the private investment company was recorded as noncontrolling interest in our consolidated balance sheet. 2022 Dispositions On October 8, 2021, the Company sold one of its clubs in South Houston for $300,000. On July 12, 2022, the Company received $6.0 million from the Philadelphia Regional Port Authority for one of the Company's rental properties, with a carrying value of $4.9 million, due to eminent domain. The Company paid the current lessee a termination fee of $250,000, which is included in other charges/gains, net in our consolidated statement of operations. The Company used $2.1 million of the proceeds to pay down a loan related to the property. See also Note 7 for dispositions of real estate properties that had been classified as held-for-sale. 2023 Acquisitions On October 10, 2022, the Company purchased real estate in Lubbock, Texas amounting to $3.4 million for a future Bombshells location. The Company paid $1.1 million in cash at closing and entered into a bank financing for the $2.3 million remainder (see Note 9). The site includes extra land that will be listed for sale once the Bombshells unit is completed. On October 11, 2022, the Company purchased a hangar in Arcola, Texas amounting to $754,000 in cash. On October 26, 2022, the Company completed the acquisition of a club in Dickinson, Texas for a total acquisition price of $9.0 million. The acquisition includes (1) $2.5 million for the adult entertainment business covered in a stock purchase agreement paid fully in cash at closing and (2) $6.5 million for the real estate property covered in a real estate purchase agreement paid $1.5 million in cash at closing and $5.0 million under a 6% 15-year promissory note (see Note 9). In the stock purchase agreement, the Company acquired 100% of the capital stock of the company which owned the adult entertainment business. Due to the proximity of the closing date to the filing of this report, we have not completed our valuation analysis and related calculations in sufficient detail necessary to arrive at the fair values of the net assets acquired and the debt consideration, along with the determination of any goodwill or gain on the transaction. The seller has not maintained historical U.S. GAAP financial data and it is impracticable to prepare them, therefore, we could not provide supplemental pro forma information of the combined entities. On November 8, 2022, the Company purchased real estate in Aurora, Colorado amounting to $850,000 in cash for a future Bombshells location. On December 5, 2022, the Company purchased real estate in Central City, Colorado amounting to $2.4 million in cash for the development of a Rick's Cabaret Steakhouse and Casino business. On December 12, 2022, we and certain subsidiaries entered into definitive agreements to acquire five gentlemen's clubs, five related real estate properties, associated intellectual properties, and certain automated teller machines for a total purchase price of $66.5 million, payable with a total of $25.0 million in cash, a total of $25.5 million in seller financing, and 200,000 restricted shares of common stock based on an $80 per share price, subject to lock-up, leak out restrictions. The five clubs, which are all located in Texas, are being purchased through five different asset purchase agreements, under which a newly formed wholly-owned subsidiary of the Company will acquire from each club-owning entity all of the tangible and intangible assets and personal property used in the business of that club, except for certain excluded assets. 2023 Disposition On November 4, 2022, the Company received $1.0 million from the Texas Department of Transportation for one of the Company's club properties in Lubbock, Texas due to eminent domain.

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Sep. 30, 2022
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Quarterly Results of Operations (Unaudited) The following tables summarize unaudited quarterly data for fiscal 2022, 2021, and 2020 (in thousands, except share and per share data): For the Three Months Ended December 31, 2021 March 31, June 30, September 30, 2022 Revenues (1) $ 61,836 $ 63,692 $ 70,714 $ 71,378 Income from operations (1) $ 15,911 $ 17,081 $ 20,507 $ 17,960 Net income attributable to RCIHH stockholders (1) $ 10,575 $ 10,952 $ 13,902 $ 10,612 Earnings per share (1) Basic and diluted $ 1.12 $ 1.15 $ 1.48 $ 1.15 Weighted average number of common shares outstanding Basic and diluted 9,407,519 9,489,085 9,389,675 9,249,864 For the Three Months Ended December 31, 2020 March 31, June 30, September 30, 2021 Revenues (2) $ 38,398 $ 44,059 $ 57,860 $ 54,941 Income from operations (2) $ 6,583 $ 9,841 $ 18,507 $ 3,617 Net income attributable to RCIHH stockholders (2) $ 9,643 $ 6,091 $ 12,302 $ 2,300 Earnings per share (2) Basic and diluted $ 1.07 $ 0.68 $ 1.37 $ 0.26 Weighted average number of common shares outstanding Basic and diluted 9,019,088 8,999,910 8,999,910 8,999,910 For the Three Months Ended December 31, 2019 March 31, June 30, September 30, 2020 Revenues $ 48,394 $ 40,426 $ 14,721 $ 28,786 Income (loss) from operations (3) $ 9,686 $ (2,475) $ (4,657) $ 192 Net income (loss) attributable to RCIHH stockholders (3) $ 5,634 $ (3,452) $ (5,474) $ (2,793) Earnings (loss) per share (3) Basic and diluted $ 0.60 $ (0.37) $ (0.60) $ (0.31) Weighted average number of common shares outstanding Basic and diluted 9,321,933 9,224,960 9,125,281 9,124,214 (1) Fiscal year 2022 results of operations were significantly higher than prior year due to the fifteen acquired clubs and one new Bombshells. Net income attributable to RCIHH stockholders and earnings per share were impacted by $1.9 million in asset impairments ($1.7 million in the third quarter and $166,000 in the fourth quarter) and $2.4 million gain on sale or disposition of businesses and assets ($342,000 in the first quarter, $58,000 in the second quarter, $266,000 in the third quarter, and $1.7 million in the fourth quarter). Quarterly effective income tax expense rate was 21.7%, 23.4%, 21.3%, and 27.1% from first to fourth quarter, respectively, including the impact of the $343,000 deferred tax asset valuation allowance in the fourth quarter. (2) Fiscal year 2021 revenues were significantly higher compared to prior year, except for the first quarter, which was still affected by the lockdowns and social restrictions of the COVID-19 pandemic. Net income attributable to RCIHH stockholders and earnings per share were heavily impacted by the gain on debt extinguishment ($4.9 million in the first quarter and $380,000 in the second quarter), asset impairments totaling $13.6 million ($1.4 million in the second quarter, $271,000 in the third quarter, and $11.9 million in the fourth quarter), and gain on insurance totaling $1.3 million ($197,000 in the first quarter, $12,000 in the second quarter, and $1.0 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was (4.2)%, 24.3%, 24.4%, and (210.4)% from first to fourth quarter, respectively, including the impact of the release of a $462,000 deferred tax asset valuation allowance in the fourth quarter. (3) Fiscal year 2020 revenues during the second through the fourth quarter were significantly affected by the COVID-19 pandemic. Income (loss) from operations, net income (loss) attributable to RCIHH stockholders, and earnings (loss) per share included the impact of a $10.6 million in asset impairments ($8.2 million in the second quarter, $982,000 in the third quarter, and $1.4 million in the fourth quarter). Net loss attributable to RCIHH stockholders and loss per share during the fourth quarter was also affected by the $1.3 million valuation allowance on our deferred tax assets. Quarterly effective income tax expense (benefit) rate was 22.0%, (28.9)%, (20.5)%, and 36.3% from first to fourth quarter, respectively. Our nightclub operations are normally affected by seasonal factors. Historically, we have experienced reduced revenues from April through September (our fiscal third and fourth quarters) with the strongest operating results occurring during October through March (our fiscal first and second quarters), but in fiscal 2020, due to the COVID-19 pandemic, revenues during the second through the fourth quarter were significantly reduced. Our revenues in certain markets are also affected by sporting events that cause unusual changes in sales from year to year.

Segment Information

Segment Information	12 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segment Information	Segment InformationThe Company owns and operates 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. Segment 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 reportable segments (in thousands): 2022 2021 2020 Revenues (from external customers) Nightclubs $ 206,251 $ 137,348 $ 88,373 Bombshells 59,925 56,621 43,215 Other 1,444 1,289 739 $ 267,620 $ 195,258 $ 132,327 Income (loss) from operations Nightclubs $ 82,798 $ 43,815 $ 13,056 Bombshells 11,504 13,264 9,237 Other 57 35 (614) General corporate (22,900) (18,566) (18,933) $ 71,459 $ 38,548 $ 2,746 Capital expenditures Nightclubs $ 17,477 $ 6,890 $ 3,477 Bombshells 3,586 5,895 2,114 Other 841 157 — General corporate 2,099 569 145 $ 24,003 $ 13,511 $ 5,736 Depreciation and amortization Nightclubs $ 9,604 $ 5,494 $ 5,799 Bombshells 1,783 1,824 1,785 Other 85 87 415 General corporate 919 833 837 $ 12,391 $ 8,238 $ 8,836 September 30, 2022 September 30, 2021 Total assets Nightclubs $ 428,104 $ 280,561 Bombshells 62,021 52,073 Other 2,635 1,573 General corporate 37,978 30,412 $ 530,738 $ 364,619 Excluded from revenues in the table above are intercompany rental revenues of the Nightclubs segment amounting to $14.0 million, $11.5 million, and $11.1 million for 2022, 2021, and 2020, respectively, and intercompany sales of Robust Energy Drink of Other segment amounting to $261,000, $141,000, and $70,000 for the same respective years. These intercompany revenue amounts are eliminated upon consolidation. 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. Certain real estate assets previously wholly assigned to Bombshells have been subdivided and allocated to other future development or investment projects. Accordingly, those asset costs have been transferred out of the Bombshells segment.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	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. The balance of our commercial bank indebtedness, net of debt discount and issuance costs, as of September 30, 2022 and 2021 was $115.1 million and $99.7 million, respectively. Included in the $17.0 million borrowing on October 12, 2021 (see Note 9) are notes borrowed from related parties—one note for $500,000 (Ed Anakar, see above) and another note for $150,000 (from a brother of Company CFO, Bradley Chhay, see above) in which the terms of the notes are the same as the rest of the lender group. We used the services of Nottingham Creations, and previously Sherwood Forest Creations, LLC, both furniture fabrication companies that manufacture tables, chairs and other furnishings for our Bombshells locations, as well as providing ongoing maintenance. Nottingham Creations is owned by a brother of Eric Langan (as was Sherwood Forest). Amounts billed to us for goods and services provided by Nottingham Creations and Sherwood Forest were approximately $207,000 in fiscal 2022, $118,000 in fiscal 2021, and $59,000 in fiscal 2020. As of September 30, 2022 and 2021, we owed Nottingham Creations and Sherwood Forest $92,808 and $12,205, respectively, in unpaid billings. TW Mechanical LLC (“TW Mechanical”) provided plumbing and HVAC services to both a third-party general contractor providing construction services to the Company, as well as directly to the Company during fiscal 2022, 2021, and 2020. A son-in-law of Eric Langan owns a 50% interest in TW Mechanical. Amounts billed by TW Mechanical to the third-party general contractor were approximately $3,809, $0, and $19,000 for the fiscal years 2022, 2021, and 2020, respectively. Amounts billed directly to the Company were approximately $133,000, $425,000, and $62,000 for the fiscal years 2022, 2021, and 2020, respectively. As of September 30, 2022 and 2021, the Company owed TW Mechanical approximately $9,338 and $7,500, respectively, in unpaid direct billings.

Leases

Leases	12 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	Leases The Company leases certain facilities and equipment under operating leases per ASC 842, which the Company adopted on October 1, 2019. The Company’s adoption of ASC 842 included renewal or termination options for varying periods which we deemed reasonably certain to exercise. This determination is based on our consideration of certain economic, strategic and other factors that we evaluate at lease commencement date and reevaluate throughout the lease term. Some leasing arrangements require variable payments that are dependent on usage or may vary for other reasons, such as payments for insurance and tax payments and additional lease payments contingent on sales. The variable portion of lease payments is not included in our right-of-use assets or lease liabilities. Rather, variable payments, other than those dependent upon an index or rate, are expensed when the obligation for those payments is incurred and are included in lease expenses recorded in selling, general and administrative expenses in our consolidated statement of operations. We have elected to apply the short-term lease exception for all underlying asset classes, which mainly includes equipment leases. That is, leases with a term of 12 months or less are not recognized on the balance sheet, but rather expensed on a straight-line basis over the lease term. We do not include significant restrictions or covenants in our lease agreements, and residual value guarantees are generally not included within our operating leases. Included in lease expense in our consolidated statements of operations (see Note 5) were lease payments for a house that the Company’s CEO rented to the Company for corporate housing for its out-of-town Bombshells management and trainers, of which lease expense totaled $19,500 for the year ended September 30, 2020. This lease terminated on December 31, 2019 and was scoped out upon adoption of ASC 842 on October 1, 2019. Future maturities of operating lease liabilities as of September 30, 2022 are as follows (in thousands): Principal Interest Total October 2022 - September 2023 $ 2,795 $ 2,100 $ 4,895 October 2023 - September 2024 3,006 1,938 4,944 October 2024 - September 2025 3,261 1,763 5,024 October 2025 - September 2026 3,516 1,573 5,089 October 2026 - September 2027 3,522 1,373 4,895 Thereafter 22,696 5,246 27,942 $ 38,796 $ 13,993 $ 52,789 Total lease expense under ASC 842 was included in selling, general and administrative expenses in our consolidated statement of operations, except for sublease income which was included in other revenue, for the years ended September 30, 2022, 2021, and 2020 as follows (in thousands): 2022 2021 2020 Operating lease expense – fixed payments $ 4,738 $ 3,325 $ 3,244 Variable lease expense 1,397 349 381 Short-term equipment and other lease expense (includes $258, $298 and $315 recorded in advertising and marketing for fiscal 2022, 2021 and 2020, respectively, and $435, $397 and $372 recorded in repairs and maintenance, respectively; see Note 5) 1,264 955 1,122 Sublease income (4) (6) (9) Total lease expense, net $ 7,395 $ 4,623 $ 4,738 Other information: Operating cash outflows from operating leases $ 7,200 $ 4,522 $ 4,562 Weighted average remaining lease term 11 years 12 years 13 years Weighted average discount rate 5.6 % 6.0 % 6.1 % In relation to certain rent concessions that we received from certain of our lessors in view of the COVID-19 pandemic, we accounted for those rent concessions as deferral of payments as if the lease is unchanged. Any reduction in total lease expense during the period caused by either an extension of the lease term or a forgiveness of certain lease payments is accounted for as variable lease payment adjustments. We recorded impairment charges of operating lease right-of-use assets amounting to $0, $0, and $104,000 during fiscal years 2022, 2021, and 2020, respectively.

Schedule of Valuation and Quali

Schedule of Valuation and Qualifying Accounts	12 Months Ended
	Sep. 30, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts	Schedule of Valuation and Qualifying Accounts (Amounts in Thousands) Balance at beginning of year Charged to costs and expenses (1) Deductions (2) Balance at end of year Allowance for doubtful accounts receivable Fiscal 2020 $ 101 $ 347 $ (187) $ 261 Fiscal 2021 $ 261 $ 215 $ (94) $ 382 Fiscal 2022 $ 382 $ 191 $ (543) $ 30 Allowance for doubtful notes receivable Fiscal 2020 $ — $ 602 $ (420) $ 182 Fiscal 2021 $ 182 $ (80) $ — $ 102 Fiscal 2022 $ 102 $ 753 $ (855) $ — Deferred tax asset valuation allowance (3) Fiscal 2020 $ — $ 1,273 $ — $ 1,273 Fiscal 2021 $ 1,273 $ — $ (632) $ 641 Fiscal 2022 $ 641 $ 343 $ — $ 984 (1) Charged to bad debts expense (under other selling, general and administrative expenses) in the consolidated statements of operations. (2) Written off against gross receivable and allowance. (3) Included in deferred tax liability, net in the consolidated balance sheets.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2022
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” or “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 2022, 2021, and 2020 are for fiscal years ended September 30, 2022, 2021, and 2020, 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.
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
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 net realizable value.
Property and Equipment	Property and EquipmentProperty 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 operations of the respective period.
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 transferable licenses purchased 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 have the option to 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, or if we elect to skip this step, we perform a Step 1 quantitative analysis to determine the fair value of the reporting unit. The fair value is determined using market-related valuation models, including discounted cash flows and comparable asset market values. We recognize goodwill impairment in the amount that the carrying value of the reporting unit exceeds the fair value of the reporting unit, not to exceed the amount of goodwill allocated to the reporting unit, based on the results of our Step 1 analysis. For the year ended September 30, 2022, we identified one reporting unit that was impaired and recognized a goodwill impairment loss of $566,000. For the year ended September 30, 2021, we identified seven reporting units that were impaired and recognized a goodwill impairment loss totaling $6.3 million. For the year ended September 30, 2020, we identified seven reporting units that were impaired and recognized a goodwill impairment loss totaling $7.9 million. For indefinite-lived intangibles, specifically sexually-oriented business ("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
Impairment of Long-Lived Assets	Impairment of Long-Lived AssetsThe Company reviews long-lived assets, such as property and equipment, intangible assets subject to amortization, and right-of-use assets on operating leases 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 primary asset included in 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.
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.
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 based on consideration specified in implied contracts with customers. Sales and liquor taxes collected from customers and remitted to governmental authorities are presented on a net basis in the accompanying consolidated statements of operations. The Company recognizes revenue when it satisfies a performance obligation (point in time of sale) by transferring control over a product or service to a customer. Commission revenues, such as ATM commission, are recognized when the basis for such commission has transpired. 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, which normally occurs during our fiscal fourth quarter. Lease revenue (included in other revenues) is recognized when earned (recognized over time) and is more appropriately covered by guidance under ASC 842, Leases . Revenue from initial franchise and area development fees are recognized as the performance obligations are satisfied over the term of the franchise agreement. Franchise royalties and advertising contributions, which are a percentage of net sales of franchised restaurants, are recognized in the period the related sales occur.
Advertising and Marketing	Advertising and MarketingAdvertising 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 operations.
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.
Investments	InvestmentsInvestments 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.
Paycheck Protection Program	Paycheck Protection Program The Company’s policy is to account for the Paycheck Protection Program (“PPP”) loans as debt (see Note 9). The Company will continue to record the loans as debt until either (1) the loans are partially or entirely forgiven and the Company has been legally released from the obligation, at which point the amount forgiven will be recorded as income, or (2) the Company pays off the loans.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) 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 (loss) per share reflect the potential dilution of securities that could share in the earnings or losses 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 (loss) per share 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 be incurred if the debentures were converted).
Business Combinations	Business Combinations The Company accounts for business combinations under the acquisition method of accounting, which requires the recognition of acquired tangible and identifiable intangible assets and assumed liabilities at their acquisition date fair values. The excess of the acquisition price over the fair value of assets acquired and liabilities assumed is recorded as goodwill. Results of operations related to acquired entities are included prospectively beginning with the date of acquisition. Acquisition-related costs are expensed as incurred.
Share Repurchases	Share Repurchases The Company accounts for treasury stock transactions using the cost method. When treasury shares are retired, we charge the excess of the repurchase price over the par value of the repurchased shares to additional paid-in capital.
Stock-based Compensation	Stock-based Compensation The Company recognizes all employee stock-based compensation in selling, general and administrative expenses in our consolidated statements of operations. 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 of stock options using the Black-Scholes option-pricing model. The following table provides the significant assumptions used in determining the estimated grant date fair value of the stock options granted in fiscal 2022. No grants were awarded in fiscal 2021 and 2020. Expected term (in years) 4.45 Expected volatility 64.42 % Expected dividend yield 0.20 % Risk-free rate 3.23 % The expected term was estimated using the historical exercise and post-vesting expiration behavior of grantees on stock options awarded prior to the 2022 Plan. The expected volatility was based on historical volatility of the Company's stock price for a period equal to the award's expected term. The expected dividend yield is based on the current dividend payout activity and the exercise price (that is, the expected dividends that would likely be reflected in an amount at which the stock option would be exchanged). The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. We recognize forfeitures when they occur.
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. The Company maintains insurance that covers claims arising from risks associated with the Company’s business including claims for workers’ compensation, general liability, property, auto, and business interruption coverage. The Company carries substantial insurance to cover such risks with large deductibles and/or self-insured retention. These policies have
Fair Value Measurement and Assets and Liabilities that are Measured at Fair Value on a Nonrecurring Basis	Fair Value Measurement 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 were excluded from income and were reported as accumulated other comprehensive income in equity until our adoption of ASU 2016-01 as of October 1, 2018. Realized gains and losses (and unrealized gains and losses upon the adoption of ASU 2016-01) from securities classified as available-for-sale are included in comprehensive income (loss). The Company measures the fair value of its marketable securities based on quoted prices for identical securities in active markets, or Level 1 inputs. 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 or other-than-temporary impairments in our marketable securities portfolio were recognized during the years ended September 30, 2022, 2021, and 2020. 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 operations.
Impact of Recently Issued Accounting Standards	Impact of Recently Issued Accounting Standards In December 2019, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This ASU simplifies accounting for income taxes by removing the following exceptions: (1) exception to the incremental approach for intraperiod tax allocation, (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments, and (3) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. The ASU also improves financial statement preparers’ application of income tax related guidance for franchise taxes that are partially based on income; transactions with a government that result in a step up in the tax basis of goodwill; separate financial statements of legal entities that are not subject to tax; and enacted changes in tax laws in interim periods. The ASU is effective for public business entities for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted for public business entities for periods for which financial statements have not been issued. An entity that elects early adoption in an interim period should reflect any adjustments as of the beginning of the annual period that includes that interim period. Additionally, an entity that elects early adoption should adopt all the amendments in the same period. We adopted ASU 2019-12 on October 1, 2021. Our adoption of this update did not have a significant impact on our consolidated financial statements. In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . This ASU amends Accounting Standards Codification ("ASC") 805 to require acquiring entities to apply ASC 606 to recognize and measure contract assets and contract liabilities in business combinations. The ASU is effective for public entities for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. We are still evaluating the impact of this ASU but we do not expect it to have a material impact on our consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The amendments in this ASU clarify that an entity should measure the fair value of an equity security subject to contractual sale restriction the same way it measures an identical equity security that is not subject to such a restriction. The FASB said the contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, should not affect its fair value. The ASU is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted. We have not yet evaluated the impact of this ASU on our consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Estimated Fair Value of Options Valuation Assumptions	The following table provides the significant assumptions used in determining the estimated grant date fair value of the stock options granted in fiscal 2022. No grants were awarded in fiscal 2021 and 2020. Expected term (in years) 4.45 Expected volatility 64.42 % Expected dividend yield 0.20 % Risk-free rate 3.23 %
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 Description September 30, Quoted Prices in Active Markets for Identical Asset Significant Other Observable Inputs Significant Unobservable Inputs Property and equipment* $ 32,904 $ — $ — $ 32,904 Property and equipment** 3,432 — — 3,432 Indefinite-lived intangibles* 50,454 — — 50,454 Definite-lived intangibles* 27,986 — — 27,986 Goodwill* 20,608 — — 20,608 Goodwill** 663 — — 663 Current assets* 681 — — 681 * Certain assets and liabilities measured at the acquisition dates. ** Measured at year-end impairment testing. Fair Value at Reporting Date Using Description September 30, Quoted Prices in Active Markets for Identical Asset Significant Other Observable Inputs Significant Unobservable Inputs Property and equipment $ 2,044 $ — $ — $ 2,044 Indefinite-lived intangibles 2,008 — — 2,008 Goodwill 2,096 — — 2,096 Asset held for sale 3,007 — 3,007 — Unrealized Gain (Loss/Impairments) Recognized Years Ended September 30, Description 2022 2021 2020 Goodwill $ (566) $ (6,307) $ (7,944) Property and equipment, net (including held for sale) (1,029) (2,202) (302) Indefinite-lived intangibles (293) (5,296) (2,265) Operating lease right-of-use assets — — (104) Other assets (equity securities) — (84) (64)
Schedule of Significant Unobservable Inputs Used in Level 3 Fair Value Measurement	The significant unobservable inputs used in our level 3 fair value measurements are as follows: Range (Weighted Average) Areas Valuation Techniques Unobservable Input 2022 2021 Property and equipment Discounted cash flow EBITDA multiple 9x - 10x (10x) 8x (8x) Revenue/EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) Goodwill Discounted cash flow EBITDA multiple 8x - 10x (9x) 8x (8x) Revenue/EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) SOB licenses Multiperiod excess earnings EBITDA multiple 9x - 10x (10x) 8x (8x) Revenue/EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) Contributory asset charges rate 0.5% - 7.4% (2.3%) 1.4% - 8.0% (4%) Tradename Relief-from-royalty method Revenue growth rate 0% - 2.5% (1.5%) 0% - 2.5% (2.5%) Terminal multiple 9x - 10x (9x) 8x (8x) Royalty rate 3.5% - 4.5% (4%) None Weighted average cost of capital 12.5% (12.5%) 15% (15%) Operating lease right-of-use assets Discounted cash flow EBITDA growth rate 0% - 2.5% (1.5%) 0% - 2.5% (1%) Weighted average cost of capital 12.5% (12.5%) 13% - 17% (15%) Business combinations Various* Growth rate 2.5% - 10% (4.8%) None Weighted average cost of capital 15% - 19.5% (18.1%) None Internal rate of return 15% - 21.5% (19.4%) None Contributory asset charges rate 8.5% - 10.2% (9.3%) None * Includes all of the valuation techniques for each of the fair valued assets above.

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Segment Revenues	Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 18), are shown below (in thousands). Fiscal 2022 Nightclubs Bombshells Other Total Sales of alcoholic beverages $ 80,001 $ 33,315 $ — $ 113,316 Sales of food and merchandise 18,289 26,005 — 44,294 Service revenues 93,481 407 — 93,888 Other revenues 14,480 198 1,444 16,122 $ 206,251 $ 59,925 $ 1,444 $ 267,620 Recognized at a point in time $ 204,644 $ 59,918 $ 1,443 $ 266,005 Recognized over time 1,607 7 1 1,615 $ 206,251 $ 59,925 $ 1,444 $ 267,620 Fiscal 2021 Nightclubs Bombshells Other Total Sales of alcoholic beverages $ 54,305 $ 32,380 $ — $ 86,685 Sales of food and merchandise 17,221 23,890 — 41,111 Service revenues 55,146 315 — 55,461 Other revenues 10,676 36 1,289 12,001 $ 137,348 $ 56,621 $ 1,289 $ 195,258 Recognized at a point in time $ 135,799 $ 56,617 $ 1,284 $ 193,700 Recognized over time 1,549 4 5 1,558 $ 137,348 $ 56,621 $ 1,289 $ 195,258 Fiscal 2020 Nightclubs Bombshells Other Total Sales of alcoholic beverages $ 31,950 $ 27,130 $ — $ 59,080 Sales of food and merchandise 8,561 15,899 — 24,460 Service revenues 41,004 158 — 41,162 Other revenues 6,858 28 739 7,625 $ 88,373 $ 43,215 $ 739 $ 132,327 Recognized at a point in time $ 87,049 $ 43,215 $ 725 $ 130,989 Recognized over time 1,324 — 14 1,338 $ 88,373 $ 43,215 $ 739 $ 132,327
Schedule of Reconciliation of Contract Liabilities with Customers	A reconciliation of contract liabilities with customers, included in accrued liabilities in our consolidated balance sheets, is presented below (in thousands): Balance at September 30, 2020 Consideration Received Recognized in Revenue Balance at September 30, 2021 Consideration Received Recognized in Revenue Balance at September 30, 2022 Ad revenue $ 92 $ 593 $ (601) $ 84 $ 611 $ (613) $ 82 Expo revenue 211 393 (453) 151 426 (569) 8 Other (including franchise fees, see below) 33 94 (8) 119 33 (8) 144 $ 336 $ 1,080 $ (1,062) $ 354 $ 1,070 $ (1,190) $ 234

Selected Account Information (T

Selected Account Information (Tables)	12 Months Ended
	Sep. 30, 2022
Selected Account Information
Schedule of Accounts Receivable	The components of accounts receivable, net are as follows (in thousands): September 30, 2022 2021 Credit card receivables $ 2,687 $ 1,447 Income tax refundable 2,979 4,472 Insurance receivable — 185 ATM-in-transit 819 277 Other (net of allowance for doubtful accounts of $30 and $382, respectively) 2,025 1,189 Total accounts receivable, net $ 8,510 $ 7,570
Schedule of Components of Prepaid Expenses and Other Current Assets	The components of prepaid expenses and other current assets are as follows (in thousands): September 30, 2022 2021 Prepaid insurance $ 191 $ 277 Prepaid legal 61 112 Prepaid taxes and licenses 391 380 Prepaid rent 296 309 Other 560 850 Total prepaid expenses and other current assets $ 1,499 $ 1,928
Schedule of Accrued Liabilities	The components of accrued liabilities are as follows (in thousands): September 30, 2022 2021 Payroll and related costs $ 3,186 $ 3,220 Property taxes 2,618 2,178 Sales and liquor taxes 2,227 2,261 Insurance 30 54 Interest 499 145 Patron tax 467 452 Lawsuit settlement 246 378 Unearned revenues 234 354 Other 1,821 1,361 Total accrued liabilities $ 11,328 $ 10,403
Schedule of Selling, General and Administrative Expenses	The components of selling, general and administrative expenses are as follows (in thousands): 2022 2021 2020 Taxes and permits $ 9,468 $ 8,701 $ 8,071 Advertising and marketing 9,860 6,676 5,367 Supplies and services 8,614 6,190 4,711 Insurance 10,152 5,676 5,777 Lease 6,706 3,942 4,060 Legal 1,995 3,997 4,725 Utilities 4,585 3,366 2,945 Charge cards fees 6,292 3,376 2,382 Security 4,404 3,892 2,582 Accounting and professional fees 3,909 2,031 3,463 Repairs and maintenance 3,754 2,767 2,289 Stock-based compensation 2,353 — — Other 6,755 3,994 5,320 Total selling, general and administrative expenses $ 78,847 $ 54,608 $ 51,692
Schedule of Components of Other Charges, Net	The components of other charges, net are as follows (in thousands): 2022 2021 2020 Impairment of assets $ 1,888 $ 13,612 $ 10,615 Settlement of lawsuits 1,417 1,349 174 Gain on sale of businesses and assets (2,375) (522) (661) Loss (gain) on insurance (463) (1,253) 420 Total other charges, net $ 467 $ 13,186 $ 10,548

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment consisted of the following (in thousands): September 30, 2022 2021 Buildings and land $ 206,424 $ 162,217 Equipment 45,648 38,046 Leasehold improvements 30,729 28,681 Furniture 12,391 10,207 Total property and equipment 295,192 239,151 Less accumulated depreciation (70,577) (63,199) Property and equipment, net $ 224,615 $ 175,952

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Other Intangible Assets	Goodwill and other intangible assets consisted of the following (in thousands): September 30, 2022 2021 Indefinite useful lives: Goodwill $ 67,767 $ 39,379 Licenses 103,972 65,186 Tradename and domain name 13,142 2,238 184,881 106,803 Amortization Period Definite useful lives: Discounted leases 18 & 6 years 78 86 Non-compete agreements 5 years 55 182 Software 5 years 723 132 Licenses Lease term 25,962 — Leases acquired in-place Lease term 117 — 26,935 400 Total goodwill and other intangible assets $ 211,816 $ 107,203
Schedule of Indefinite-lived, Definite-lived Intangible Assets and Goodwill	2022 2021 Definite- Lived Intangibles Indefinite- Lived Intangibles Goodwill Definite- Lived Intangibles Indefinite- Lived Intangibles Goodwill Beginning balance $ 400 $ 67,424 $ 39,379 $ 530 $ 72,547 $ 45,686 Acquisitions 28,653 50,453 28,954 128 173 — Impairment — (293) (566) — (5,296) (6,307) Dispositions — (470) — — — — Amortization (2,118) — — (258) — — Ending balance $ 26,935 $ 117,114 $ 67,767 $ 400 $ 67,424 $ 39,379
Schedule of Definite-lived intangible assets	Definite-lived intangible assets consist of the following (in thousands): September 30, 2022 2021 Licenses $ 27,725 $ — Software 1,671 1,004 Leases acquired in-place 261 — Discounted leases 297 297 Non-compete agreements 1,100 1,100 Distribution agreements 317 317 Total definite-lived intangibles 31,371 2,718 Less accumulated amortization (4,436) (2,318) Definite-lived intangibles, net $ 26,935 $ 400

Debt (Tables)

Debt (Tables)	12 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Debt consisted of the following (in thousands): September 30, 2022 2021 Notes payable at 5.5%, matures January 2023 (d)(1) $ 678 $ 785 Non-interest-bearing debts to State of Texas, paid in April 2022, interest imputed at 9.6% (d)(2) — 813 Note payable at 8%, matures October 2027, as amended (b)(3)(10) 3,025 3,025 Note payable at 8%, matures May 2029 (b)(3) 10,412 11,549 Note payable at 5.99%, matures September 2033, as amended (c) (4) 5,731 6,089 Note payable at 9%, paid in March 2022 (a)(5) — 1,063 Note payable at 5.49%, matures March 2039, as amended (c)(6) 2,008 2,075 Paycheck Protection Program loans at 1%, paid in May 2022 (d)(7) — 124 Note payable at 3.99%, paid in January 2022 *(a)(8) — 2,127 Note payable at 5.25%, matures September 2031 *(a)(9) 92,062 99,146 Notes payable at 12%, matures October 2024 (d)(11) 9,500 — Notes payable at 12%, matures October 2024 (d)(11) 3,561 — Notes payable at 12%, matures October 2024 (d)(11) 3,561 — Note payable at 5.25% matures October 2031 (a)(12) 1,172 — Note payable at 6% matures October 2031 (b)(12) 10,321 — Note payable at 6% matures October 2041 (b)(12) 7,828 — Note payable at 6% matures October 2041 (b)(12) 978 — Note payable at 4% matures November 2028 (b)(13) 895 — Note payable at 5.25% matures January 2032 *(a)(14) 18,391 — Note payable at 4.25% matures February 2043 *(a)(15) 2,625 — Note payable at 10% matures May 2025 (b)(16) 5,881 — Note payable at 10% matures May 2032 (b)(16) 5,000 — Note payable at 5% matures November 2023 *(a)(17) 2,195 — Note payable at 6% matures July 2029 (b)(18) 785 — Note payable at 6% matures July 2032 (b)(19) 9,880 — Note payable at 6% matures August 2032 (a)(19) 4,970 — Note payable at 5.25% matures August 2023 *(a)(20) 1,575 — Note payable at 4.79% matures October 2042 (c)(21) 2,806 — Total debt 205,840 126,796 Less unamortized debt discount and issuance costs (3,377) (1,628) Less current portion (11,896) (6,434) Total long-term portion of debt, net $ 190,567 $ 118,734 * These commercial bank debts are guaranteed by the Company’s CEO. See Note 19.
Schedule of Long-term Debt Instruments	Following is a summary of long-term debt at September 30 (in thousands): 2022 2021 (a) Secured by real estate $ 122,990 $ 102,336 (b) Secured by stock in subsidiary 55,004 14,574 (c) Secured by other assets 10,545 8,164 (d) Unsecured 17,301 1,722 $ 205,840 $ 126,796
Schedule of Maturities of Long-term Debt	Future maturities of debt obligations as of September 30, 2022 consist of the following (in thousands): Regular Amortization Balloon Payments Total Payments 2023 $ 10,216 $ 2,226 $ 12,442 2024 9,663 2,195 11,858 2025 9,527 20,457 29,984 2026 9,825 — 9,825 2027 10,424 — 10,424 Thereafter 56,447 74,860 131,307 $ 106,102 $ 99,738 $ 205,840

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	Income tax expense (benefit) consisted of the following (in thousands): Years Ended September 30, 2022 2021 2020 Current Federal $ 8,335 $ 4,598 $ 215 State and local 2,656 644 560 Total current income tax expense 10,991 5,242 775 Deferred Federal 2,080 (161) (1,248) State and local 1,000 (1,092) (20) Total deferred income tax expense (benefit) 3,080 (1,253) (1,268) Total income tax expense (benefit) $ 14,071 $ 3,989 $ (493)
Schedule of Effective Income Tax Rate Reconciliation	Income tax expense (benefit) 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): 2022 2021 2020 Federal statutory income tax expense (benefit) $ 12,628 $ 7,169 $ (1,429) State income taxes, net of federal benefit 1,801 716 253 Permanent differences 96 (434) 395 Change in state tax rate 896 (804) — Change in valuation allowance 343 (632) 1,273 Tax credits (1,796) (1,207) (945) Other 103 (819) (40) Total income tax expense (benefit) $ 14,071 $ 3,989 $ (493)
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, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 1,022 $ 664 Capital loss carryforwards 234 899 Right-of-use assets 626 335 Accrued expenses 240 148 Stock-based compensation 569 — Other — 6 Valuation allowance (984) (641) 1,707 1,411 Deferred tax liabilities: Intangibles (21,927) (12,174) Property and equipment (10,119) (8,132) Prepaid expenses (205) (242) Other (18) — (32,269) (20,548) $ (30,562) $ (19,137)

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Information about Stock Option Activity	The following table summarizes information about stock option activity under the 2022 Plan: Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at September 30, 2021 — Granted 300,000 $ 100.00 Outstanding at September 30, 2022 300,000 $ 100.00 4.4 $ — Exercisable at September 30, 2022 60,000 $ 100.00 4.4 $ —

Insurance Recoveries (Tables)

Insurance Recoveries (Tables)	12 Months Ended
	Sep. 30, 2022
Unusual or Infrequent Items, or Both [Abstract]
Schedule of Business Insurance Recoveries	In relation to these casualty events, we recorded the following in our consolidated financial statements (in thousands): Included in 2022 2021 2020 Consolidated balance sheets (period end) Insurance receivable Account receivable, net $ — $ 186 $ 191 Consolidated statements of operations – loss (gain) Business interruption Other charges, net $ — $ — $ (176) Property Other charges, net $ (463) $ (1,337) $ 596 Consolidated statements of cash flows Proceeds from business interruption insurance claims Operating activity $ — $ 106 $ 384 Proceeds from property insurance claims Investing activity $ 648 $ 1,152 $ 945

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	12 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Business Acquisitions, by Acquisition	The preliminary fair value of the consideration transferred is as follows (in thousands): Cash $ 36,800 Notes payable 21,200 Common stock 29,933 Total consideration fair value $ 87,933
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of October 18, 2021: Current assets $ 386 Property and equipment 19,273 Licenses 47,390 Tradenames 6,934 Leases acquired in-place 261 Deferred tax liability (1,741) Total net assets acquired 72,503 Goodwill 15,430 Acquisition price fair value $ 87,933 The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of May 2, 2022: Current assets $ 172 Property and equipment 5,336 Licenses 4,900 Tradenames 1,460 Deferred tax liability (2,627) Total net assets acquired 9,241 Goodwill 6,759 Acquisition price fair value $ 16,000 The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of July 27, 2022: Current assets $ 71 Property and equipment 4,921 Licenses 16,810 Deferred tax liability (3,979) Total net assets acquired 17,823 Goodwill 5,577 Acquisition price fair value $ 23,400
Schedule of Unaudited Pro Forma Combined Results of Operations	The following table presents the unaudited pro forma combined results of operations of the Company and the eleven acquired clubs and related assets as though the acquisition occurred at the beginning of fiscal 2021 (in thousands, except per share amount and number of shares): 2022 2021 Pro forma revenues $ 269,347 $ 217,996 Pro forma net income attributable to RCIHH common stockholders $ 45,623 $ 25,290 Pro forma earnings per share - basic and diluted $ 4.86 $ 2.66 Pro forma weighted average number of common shares outstanding - basic and diluted 9,383,445 9,504,744

Quarterly Results of Operatio_2

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Sep. 30, 2022
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following tables summarize unaudited quarterly data for fiscal 2022, 2021, and 2020 (in thousands, except share and per share data): For the Three Months Ended December 31, 2021 March 31, June 30, September 30, 2022 Revenues (1) $ 61,836 $ 63,692 $ 70,714 $ 71,378 Income from operations (1) $ 15,911 $ 17,081 $ 20,507 $ 17,960 Net income attributable to RCIHH stockholders (1) $ 10,575 $ 10,952 $ 13,902 $ 10,612 Earnings per share (1) Basic and diluted $ 1.12 $ 1.15 $ 1.48 $ 1.15 Weighted average number of common shares outstanding Basic and diluted 9,407,519 9,489,085 9,389,675 9,249,864 For the Three Months Ended December 31, 2020 March 31, June 30, September 30, 2021 Revenues (2) $ 38,398 $ 44,059 $ 57,860 $ 54,941 Income from operations (2) $ 6,583 $ 9,841 $ 18,507 $ 3,617 Net income attributable to RCIHH stockholders (2) $ 9,643 $ 6,091 $ 12,302 $ 2,300 Earnings per share (2) Basic and diluted $ 1.07 $ 0.68 $ 1.37 $ 0.26 Weighted average number of common shares outstanding Basic and diluted 9,019,088 8,999,910 8,999,910 8,999,910 For the Three Months Ended December 31, 2019 March 31, June 30, September 30, 2020 Revenues $ 48,394 $ 40,426 $ 14,721 $ 28,786 Income (loss) from operations (3) $ 9,686 $ (2,475) $ (4,657) $ 192 Net income (loss) attributable to RCIHH stockholders (3) $ 5,634 $ (3,452) $ (5,474) $ (2,793) Earnings (loss) per share (3) Basic and diluted $ 0.60 $ (0.37) $ (0.60) $ (0.31) Weighted average number of common shares outstanding Basic and diluted 9,321,933 9,224,960 9,125,281 9,124,214 (1) Fiscal year 2022 results of operations were significantly higher than prior year due to the fifteen acquired clubs and one new Bombshells. Net income attributable to RCIHH stockholders and earnings per share were impacted by $1.9 million in asset impairments ($1.7 million in the third quarter and $166,000 in the fourth quarter) and $2.4 million gain on sale or disposition of businesses and assets ($342,000 in the first quarter, $58,000 in the second quarter, $266,000 in the third quarter, and $1.7 million in the fourth quarter). Quarterly effective income tax expense rate was 21.7%, 23.4%, 21.3%, and 27.1% from first to fourth quarter, respectively, including the impact of the $343,000 deferred tax asset valuation allowance in the fourth quarter. (2) Fiscal year 2021 revenues were significantly higher compared to prior year, except for the first quarter, which was still affected by the lockdowns and social restrictions of the COVID-19 pandemic. Net income attributable to RCIHH stockholders and earnings per share were heavily impacted by the gain on debt extinguishment ($4.9 million in the first quarter and $380,000 in the second quarter), asset impairments totaling $13.6 million ($1.4 million in the second quarter, $271,000 in the third quarter, and $11.9 million in the fourth quarter), and gain on insurance totaling $1.3 million ($197,000 in the first quarter, $12,000 in the second quarter, and $1.0 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was (4.2)%, 24.3%, 24.4%, and (210.4)% from first to fourth quarter, respectively, including the impact of the release of a $462,000 deferred tax asset valuation allowance in the fourth quarter. (3) Fiscal year 2020 revenues during the second through the fourth quarter were significantly affected by the COVID-19 pandemic. Income (loss) from operations, net income (loss) attributable to RCIHH stockholders, and earnings (loss) per share included the impact of a $10.6 million in asset impairments ($8.2 million in the second quarter, $982,000 in the third quarter, and $1.4 million in the fourth quarter). Net loss attributable to RCIHH stockholders and loss per share during the fourth quarter was also affected by the $1.3 million valuation allowance on our deferred tax assets. Quarterly effective income tax expense (benefit) rate was 22.0%, (28.9)%, (20.5)%, and 36.3% from first to fourth quarter, respectively.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Below is the financial information related to the Company’s reportable segments (in thousands): 2022 2021 2020 Revenues (from external customers) Nightclubs $ 206,251 $ 137,348 $ 88,373 Bombshells 59,925 56,621 43,215 Other 1,444 1,289 739 $ 267,620 $ 195,258 $ 132,327 Income (loss) from operations Nightclubs $ 82,798 $ 43,815 $ 13,056 Bombshells 11,504 13,264 9,237 Other 57 35 (614) General corporate (22,900) (18,566) (18,933) $ 71,459 $ 38,548 $ 2,746 Capital expenditures Nightclubs $ 17,477 $ 6,890 $ 3,477 Bombshells 3,586 5,895 2,114 Other 841 157 — General corporate 2,099 569 145 $ 24,003 $ 13,511 $ 5,736 Depreciation and amortization Nightclubs $ 9,604 $ 5,494 $ 5,799 Bombshells 1,783 1,824 1,785 Other 85 87 415 General corporate 919 833 837 $ 12,391 $ 8,238 $ 8,836 September 30, 2022 September 30, 2021 Total assets Nightclubs $ 428,104 $ 280,561 Bombshells 62,021 52,073 Other 2,635 1,573 General corporate 37,978 30,412 $ 530,738 $ 364,619

Leases (Tables)

Leases (Tables)	12 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Future Maturities of Lease Liabilities	Future maturities of operating lease liabilities as of September 30, 2022 are as follows (in thousands): Principal Interest Total October 2022 - September 2023 $ 2,795 $ 2,100 $ 4,895 October 2023 - September 2024 3,006 1,938 4,944 October 2024 - September 2025 3,261 1,763 5,024 October 2025 - September 2026 3,516 1,573 5,089 October 2026 - September 2027 3,522 1,373 4,895 Thereafter 22,696 5,246 27,942 $ 38,796 $ 13,993 $ 52,789
Schedule of Lease Expense	Total lease expense under ASC 842 was included in selling, general and administrative expenses in our consolidated statement of operations, except for sublease income which was included in other revenue, for the years ended September 30, 2022, 2021, and 2020 as follows (in thousands): 2022 2021 2020 Operating lease expense – fixed payments $ 4,738 $ 3,325 $ 3,244 Variable lease expense 1,397 349 381 Short-term equipment and other lease expense (includes $258, $298 and $315 recorded in advertising and marketing for fiscal 2022, 2021 and 2020, respectively, and $435, $397 and $372 recorded in repairs and maintenance, respectively; see Note 5) 1,264 955 1,122 Sublease income (4) (6) (9) Total lease expense, net $ 7,395 $ 4,623 $ 4,738 Other information: Operating cash outflows from operating leases $ 7,200 $ 4,522 $ 4,562 Weighted average remaining lease term 11 years 12 years 13 years Weighted average discount rate 5.6 % 6.0 % 6.1 %

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details)				12 Months Ended
	May 02, 2022 USD ($)	Mar. 23, 2022 USD ($)	Oct. 06, 2021 USD ($)	Sep. 30, 2022 USD ($) club reporting_unit bombshell shares	Sep. 30, 2021 USD ($) club reporting_unit shares	Sep. 30, 2020 USD ($) reporting_unit club bombshell shares
Property, Plant and Equipment [Line Items]
Interest expense related debt				$ 0	$ 0	$ 156,000
Number of reporting units related to goodwill impairment | reporting_unit				1	7	7
Goodwill impairment loss				$ 566,000	$ 6,307,000	$ 7,900,000
Proceeds from sale of property held-for-sale	$ 300,000	$ 2,100,000	$ 3,200,000
Dilutive share (in share) | shares				300,000	0	0
Five Clubs
Property, Plant and Equipment [Line Items]
Number of clubs impaired | club					5
Proceeds from sale of property held-for-sale					$ 2,000,000
One Club and One Bombshells
Property, Plant and Equipment [Line Items]
Number of clubs impaired | club				1		1
Proceeds from sale of property held-for-sale				$ 1,000,000		$ 302,000
Number of Bombshells Impaired | bombshell				1		1
One Club
Property, Plant and Equipment [Line Items]
Right-of-use operating lease assets						$ 104,000
SOB licenses
Property, Plant and Equipment [Line Items]
Impairment charges				$ 293,000	$ 5,300,000	$ 2,300,000
Number of clubs impaired | club				1	3	2
Minimum
Property, Plant and Equipment [Line Items]
Conversion of account receivable				2 days
Maximum
Property, Plant and Equipment [Line Items]
Conversion of account receivable				5 days
Building | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life				29 years
Building | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life				40 years
Furniture and Equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life				5 years
Furniture and Equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life				7 years
Accounts Receivable
Property, Plant and Equipment [Line Items]
Allowance for doubtful accounts				$ 30,000	$ 382,000
Notes Receivable
Property, Plant and Equipment [Line Items]
Allowance for doubtful accounts				$ 0	$ 102,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Estimated Fair Value of Options Valuation Assumptions (Details)	12 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Expected term (in years)	4 years 5 months 12 days
Expected volatility	64.42%
Expected dividend yield	0.20%
Risk-free rate	3.23%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Defined Benefit Plan Disclosure [Line Items]
Property and equipment	$ 32,904	$ 2,044
Property and equipment	3,432
Indefinite-lived intangibles	50,454	2,008
Definite-lived intangibles	27,986
Goodwill	20,608	2,096
Goodwill	663
Current assets	681
Asset held for sale		3,007
Goodwill
Defined Benefit Plan Disclosure [Line Items]
Unrealized Gain (Loss/Impairments) Recognized	(566)	(6,307)	$ (7,944)
Property and equipment
Defined Benefit Plan Disclosure [Line Items]
Unrealized Gain (Loss/Impairments) Recognized	(1,029)	(2,202)	(302)
Indefinite-lived intangibles
Defined Benefit Plan Disclosure [Line Items]
Unrealized Gain (Loss/Impairments) Recognized	(293)	(5,296)	(2,265)
Operating lease right-of-use assets
Defined Benefit Plan Disclosure [Line Items]
Unrealized Gain (Loss/Impairments) Recognized	0	0	(104)
Other assets (equity securities)
Defined Benefit Plan Disclosure [Line Items]
Unrealized Gain (Loss/Impairments) Recognized	0	(84)	$ (64)
Quoted Prices in Active Markets for Identical Asset (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Property and equipment	0	0
Property and equipment	0
Indefinite-lived intangibles	0	0
Definite-lived intangibles	0
Goodwill	0	0
Goodwill	0
Current assets	0
Asset held for sale		0
Significant Other Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Property and equipment	0	0
Property and equipment	0
Indefinite-lived intangibles	0	0
Definite-lived intangibles	0
Goodwill	0	0
Goodwill	0
Current assets	0
Asset held for sale		3,007
Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Property and equipment	32,904	2,044
Property and equipment	3,432
Indefinite-lived intangibles	50,454	2,008
Definite-lived intangibles	27,986
Goodwill	20,608	2,096
Goodwill	663
Current assets	$ 681
Asset held for sale		$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Significant Unobservable Inputs Used in Level 3 Fair Value Measurement (Details) - Significant Unobservable Inputs (Level 3)	Sep. 30, 2022	Sep. 30, 2021
Property and equipment | Discounted cash flow | EBITDA multiple | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	9	8
Property and equipment | Discounted cash flow | EBITDA multiple | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	10	8
Property and equipment | Discounted cash flow | EBITDA multiple | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	10	8
Property and equipment | Discounted cash flow | Revenue/EBITDA growth rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0	0
Property and equipment | Discounted cash flow | Revenue/EBITDA growth rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.025	0.025
Property and equipment | Discounted cash flow | Revenue/EBITDA growth rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.015	0.01
Property and equipment | Discounted cash flow | Weighted average cost of capital | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.13
Property and equipment | Discounted cash flow | Weighted average cost of capital | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.17
Property and equipment | Discounted cash flow | Weighted average cost of capital | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
Goodwill | Discounted cash flow | EBITDA multiple | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	8	8
Goodwill | Discounted cash flow | EBITDA multiple | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	10	8
Goodwill | Discounted cash flow | EBITDA multiple | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	9	8
Goodwill | Discounted cash flow | Revenue/EBITDA growth rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0	0
Goodwill | Discounted cash flow | Revenue/EBITDA growth rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.025	0.025
Goodwill | Discounted cash flow | Revenue/EBITDA growth rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.015	0.01
Goodwill | Discounted cash flow | Weighted average cost of capital | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.13
Goodwill | Discounted cash flow | Weighted average cost of capital | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.17
Goodwill | Discounted cash flow | Weighted average cost of capital | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
SOB licenses | Multiperiod excess earnings | EBITDA multiple | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	9	8
SOB licenses | Multiperiod excess earnings | EBITDA multiple | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	10	8
SOB licenses | Multiperiod excess earnings | EBITDA multiple | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	10	8
SOB licenses | Multiperiod excess earnings | Revenue/EBITDA growth rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0	0
SOB licenses | Multiperiod excess earnings | Revenue/EBITDA growth rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.025	0.025
SOB licenses | Multiperiod excess earnings | Revenue/EBITDA growth rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.015	0.01
SOB licenses | Multiperiod excess earnings | Weighted average cost of capital | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.13
SOB licenses | Multiperiod excess earnings | Weighted average cost of capital | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.17
SOB licenses | Multiperiod excess earnings | Weighted average cost of capital | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
SOB licenses | Multiperiod excess earnings | Contributory asset charges rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.005	0.014
SOB licenses | Multiperiod excess earnings | Contributory asset charges rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.074	0.080
SOB licenses | Multiperiod excess earnings | Contributory asset charges rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.023	0.04
Tradename | Relief-from-royalty method | Weighted average cost of capital | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
Tradename | Relief-from-royalty method | Weighted average cost of capital | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
Tradename | Relief-from-royalty method | Weighted average cost of capital | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
Tradename | Relief-from-royalty method | Revenue growth rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0	0
Tradename | Relief-from-royalty method | Revenue growth rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.025	0.025
Tradename | Relief-from-royalty method | Revenue growth rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.015	0.025
Tradename | Relief-from-royalty method | Terminal multiple | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	9	8
Tradename | Relief-from-royalty method | Terminal multiple | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	10	8
Tradename | Relief-from-royalty method | Terminal multiple | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	9	8
Tradename | Relief-from-royalty method | Royalty rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.035
Tradename | Relief-from-royalty method | Royalty rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.045
Tradename | Relief-from-royalty method | Royalty rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.04
Operating lease right-of-use assets | Discounted cash flow | Weighted average cost of capital | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.13
Operating lease right-of-use assets | Discounted cash flow | Weighted average cost of capital | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.17
Operating lease right-of-use assets | Discounted cash flow | Weighted average cost of capital | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.125	0.15
Operating lease right-of-use assets | Discounted cash flow | EBITDA growth rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0	0
Operating lease right-of-use assets | Discounted cash flow | EBITDA growth rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.025	0.025
Operating lease right-of-use assets | Discounted cash flow | EBITDA growth rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.015	0.01
Business combinations | Various | Weighted average cost of capital | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.15
Business combinations | Various | Weighted average cost of capital | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.195
Business combinations | Various | Weighted average cost of capital | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.181
Business combinations | Various | Contributory asset charges rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.085
Business combinations | Various | Contributory asset charges rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.102
Business combinations | Various | Contributory asset charges rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.093
Business combinations | Various | Revenue growth rate | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.025
Business combinations | Various | Revenue growth rate | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.10
Business combinations | Various | Revenue growth rate | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.048
Business combinations | Various | Internal rate of return | Minimum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.15
Business combinations | Various | Internal rate of return | Maximum
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.215
Business combinations | Various | Internal rate of return | Weighted Average
Property, Plant and Equipment [Line Items]
Asset fair value, measurement input	0.194

Ongoing Impact of COVID-19 Pa_2

Ongoing Impact of COVID-19 Pandemic (Details)	3 Months Ended								12 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2021 USD ($) property	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Sep. 30, 2020 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($) property	Sep. 30, 2020 USD ($)
Finite-Lived Intangible Assets [Line Items]
Impairment of assets	$ 166,000	$ 1,700,000	$ 11,900,000	$ 271,000	$ 1,400,000	$ 1,400,000	$ 982,000	$ 8,200,000	$ 1,888,000	$ 13,612,000	$ 10,615,000
Goodwill impairment loss									566,000	6,307,000	$ 7,900,000
Intangible asset impairment									$ 293,000	$ 5,296,000
Impairment of intangible asset indefinite lived excluding goodwill statement of income or comprehensive income extensible enumeration not disclosed flag									SOB license	SOB licenses	SOB licenses
Long-lived assets impairment									$ 1,000,000	$ 2,000,000	$ 302,000
Impairment long lived asset held for use statement of income or comprehensive income extensible enumeration not disclosed flag									property and equipment	property and equipment	property and equipment
Operating lease, impairment loss									$ 0	$ 0	$ 104,000
Number of properties later reclassified as held for sale | property			1							1
SOB licenses
Finite-Lived Intangible Assets [Line Items]
Intangible asset impairment									$ 293,000	$ 5,300,000	$ 2,300,000

Revenues - Schedule of Disaggre

Revenues - Schedule of Disaggregation of Segment Revenues (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Total revenues	$ 71,378	$ 70,714	$ 63,692	$ 61,836	$ 54,941	$ 57,860	$ 44,059	$ 38,398	$ 28,786	$ 14,721	$ 40,426	$ 48,394	$ 267,620	$ 195,258	$ 132,327
Recognized at a point in time
Disaggregation of Revenue [Line Items]
Total revenues													266,005	193,700	130,989
Recognized over time
Disaggregation of Revenue [Line Items]
Total revenues													1,615	1,558	1,338
Sales of alcoholic beverages
Disaggregation of Revenue [Line Items]
Total revenues													113,316	86,685	59,080
Sales of food and merchandise
Disaggregation of Revenue [Line Items]
Total revenues													44,294	41,111	24,460
Service revenues
Disaggregation of Revenue [Line Items]
Total revenues													93,888	55,461	41,162
Other revenues
Disaggregation of Revenue [Line Items]
Total revenues													16,122	12,001	7,625
Nightclubs
Disaggregation of Revenue [Line Items]
Total revenues													206,251	137,348	88,373
Nightclubs | Recognized at a point in time
Disaggregation of Revenue [Line Items]
Total revenues													204,644	135,799	87,049
Nightclubs | Recognized over time
Disaggregation of Revenue [Line Items]
Total revenues													1,607	1,549	1,324
Nightclubs | Sales of alcoholic beverages
Disaggregation of Revenue [Line Items]
Total revenues													80,001	54,305	31,950
Nightclubs | Sales of food and merchandise
Disaggregation of Revenue [Line Items]
Total revenues													18,289	17,221	8,561
Nightclubs | Service revenues
Disaggregation of Revenue [Line Items]
Total revenues													93,481	55,146	41,004
Nightclubs | Other revenues
Disaggregation of Revenue [Line Items]
Total revenues													14,480	10,676	6,858
Bombshells
Disaggregation of Revenue [Line Items]
Total revenues													59,925	56,621	43,215
Bombshells | Recognized at a point in time
Disaggregation of Revenue [Line Items]
Total revenues													59,918	56,617	43,215
Bombshells | Recognized over time
Disaggregation of Revenue [Line Items]
Total revenues													7	4	0
Bombshells | Sales of alcoholic beverages
Disaggregation of Revenue [Line Items]
Total revenues													33,315	32,380	27,130
Bombshells | Sales of food and merchandise
Disaggregation of Revenue [Line Items]
Total revenues													26,005	23,890	15,899
Bombshells | Service revenues
Disaggregation of Revenue [Line Items]
Total revenues													407	315	158
Bombshells | Other revenues
Disaggregation of Revenue [Line Items]
Total revenues													198	36	28
Other
Disaggregation of Revenue [Line Items]
Total revenues													1,444	1,289	739
Other | Recognized at a point in time
Disaggregation of Revenue [Line Items]
Total revenues													1,443	1,284	725
Other | Recognized over time
Disaggregation of Revenue [Line Items]
Total revenues													1	5	14
Other | Sales of alcoholic beverages
Disaggregation of Revenue [Line Items]
Total revenues													0	0	0
Other | Sales of food and merchandise
Disaggregation of Revenue [Line Items]
Total revenues													0	0	0
Other | Service revenues
Disaggregation of Revenue [Line Items]
Total revenues													0	0	0
Other | Other revenues
Disaggregation of Revenue [Line Items]
Total revenues													$ 1,444	$ 1,289	$ 739

Revenues - Schedule of Reconcil

Revenues - Schedule of Reconciliation of Contract Liabilities with Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Contract With Customer Liability [Roll Forward]
Contract liabilities with customers beginning	$ 354	$ 336
Consideration Received	1,070	1,080
Recognized in Revenue	(1,190)	(1,062)
Contract liabilities with customers ending	234	354
Ad revenue
Contract With Customer Liability [Roll Forward]
Contract liabilities with customers beginning	84	92
Consideration Received	611	593
Recognized in Revenue	(613)	(601)
Contract liabilities with customers ending	82	84
Expo revenue
Contract With Customer Liability [Roll Forward]
Contract liabilities with customers beginning	151	211
Consideration Received	426	393
Recognized in Revenue	(569)	(453)
Contract liabilities with customers ending	8	151
Other
Contract With Customer Liability [Roll Forward]
Contract liabilities with customers beginning	119	33
Consideration Received	33	94
Recognized in Revenue	(8)	(8)
Contract liabilities with customers ending	$ 144	$ 119

Revenues - Narrative (Details)

Revenues - Narrative (Details) $ in Thousands	May 02, 2022 USD ($) location	Dec. 22, 2020 USD ($) location
Revenue from Contract with Customer [Abstract]
Number of locations | location	3	3
Period of time to open new locations	5 years	5 years
Proceeds from franchise fees received | $	$ 50	$ 75
Percent of initial franchise fee received, restaurant one	100%	100%
Percent of initial franchise fee received, restaurant two		50%

Selected Account Information -

Selected Account Information - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Selected Account Information
Credit card receivables	$ 2,687	$ 1,447
Income tax refundable	2,979	4,472
Insurance receivable	0	185
ATM-in-transit	819	277
Other receivables	2,025	1,189
Total accounts receivable, net	8,510	7,570
Net of allowance for doubtful accounts	$ 30	$ 382

Selected Account Information _2

Selected Account Information - Narrative (Details)		12 Months Ended
	Oct. 06, 2021	Sep. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivable percentage	7%
Notes receivable, term	8 years
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivable percentage		6%
Notes receivable, term		1 year
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivable percentage		9%
Notes receivable, term		20 years

Selected Account Information _3

Selected Account Information - Schedule of Components of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Selected Account Information
Prepaid insurance	$ 191	$ 277
Prepaid legal	61	112
Prepaid taxes and licenses	391	380
Prepaid rent	296	309
Other	560	850
Total prepaid expenses and other current assets	$ 1,499	$ 1,928

Selected Account Information _4

Selected Account Information - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Selected Account Information
Payroll and related costs	$ 3,186	$ 3,220
Property taxes	2,618	2,178
Sales and liquor taxes	2,227	2,261
Insurance	30	54
Interest	499	145
Patron tax	467	452
Lawsuit settlement	246	378
Unearned revenues	234	354	$ 336
Other	1,821	1,361
Total accrued liabilities	$ 11,328	$ 10,403

Selected Account Information _5

Selected Account Information - Schedule of Selling, General and Administrative Expenses (Details) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Selected Account Information
Taxes and permits	$ 9,468,000	$ 8,701,000	$ 8,071,000
Advertising and marketing	9,860,000	6,676,000	5,367,000
Supplies and services	8,614,000	6,190,000	4,711,000
Insurance	10,152,000	5,676,000	5,777,000
Lease	6,706,000	3,942,000	4,060,000
Legal	1,995,000	3,997,000	4,725,000
Utilities	4,585,000	3,366,000	2,945,000
Charge cards fees	6,292,000	3,376,000	2,382,000
Security	4,404,000	3,892,000	2,582,000
Accounting and professional fees	3,909,000	2,031,000	3,463,000
Repairs and maintenance	3,754,000	2,767,000	2,289,000
Stock-based compensation	2,353,000	0	0
Other	6,755,000	3,994,000	5,320,000
Total selling, general and administrative expenses	$ 78,847,000	$ 54,608,000	$ 51,692,000

Selected Account Information _6

Selected Account Information - Schedule of Components of Other Charges, Net (Details) - USD ($)	1 Months Ended	3 Months Ended										12 Months Ended
	Mar. 31, 2017	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Selected Account Information
Impairment of assets		$ 166,000	$ 1,700,000			$ 11,900,000	$ 271,000	$ 1,400,000	$ 1,400,000	$ 982,000	$ 8,200,000	$ 1,888,000	$ 13,612,000	$ 10,615,000
Settlement of lawsuits	$ 195,815											1,417,000	1,349,000	174,000
Gain on sale of businesses and assets		$ (1,700,000)	$ (266,000)	$ (58,000)	$ (342,000)							(2,375,000)	(522,000)	(661,000)
Loss (gain) on insurance					$ (197,000)	$ (1,000,000)		$ (12,000)				(463,000)	(1,253,000)	420,000
Other charges, net												$ 467,000	$ 13,186,000	$ 10,548,000

Property and Equipment - Schedu

Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 295,192	$ 239,151
Less accumulated depreciation	(70,577)	(63,199)
Property and equipment, net	224,615	175,952
Buildings and land
Property, Plant and Equipment [Line Items]
Total property and equipment	206,424	162,217
Property and equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	45,648	38,046
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment	30,729	28,681
Furniture
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 12,391	$ 10,207

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Construction in progress, gross	$ 1.5	$ 3.4
Depreciation expense	10.3	8	$ 8.2
Impairment loss of property and equipment	$ 1	$ 2	$ 0.3

Assets Held for Sale (Details)

Assets Held for Sale (Details)						12 Months Ended
	Jul. 12, 2022 USD ($)	May 17, 2022 USD ($)	May 02, 2022 USD ($)	Mar. 23, 2022 USD ($)	Oct. 06, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($) property
Real Estate [Line Items]
Number of properties held for sale | property							2
Real estate held-for-sale						$ 1,000,000	$ 4,900,000
Real estate held-for-sale, associated liabilities							$ 1,100,000
Proceeds from sale of property held-for-sale			$ 300,000	$ 2,100,000	$ 3,200,000
Real estate, land, held-for-sale				1,900,000	3,000,000
Financing receivable, before allowance for credit loss					$ 2,700,000
Receivable percentage					7%
Notes receivable, term					8 years
Notes receivables, monthly installment					$ 21,544
Portion of proceeds from sale of property used to pay off the loan related to the property	$ 2,100,000	$ 1,600,000		$ 816,000
Properties held for sale, expected term						12 months
Estimated fair value of properties lease cost						$ 0
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Real Estate [Line Items]
Proceeds from sale of property held-for-sale		1,700,000
Disposal group, including discontinued operation, property, plant and equipment		$ 1,100,000

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 67,767	$ 39,379	$ 45,686
Indefinite-lived intangibles	117,114	67,424	72,547
Indefinite-lived intangible assets, net	184,881	106,803
Definite-lived intangibles, net	26,935	400	$ 530
Total goodwill and other intangible assets	211,816	107,203
Discounted leases
Finite-Lived Intangible Assets [Line Items]
Definite-lived intangibles, net	$ 78	86
Discounted leases | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	18 years
Discounted leases | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization Period	6 years
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Amortization Period	5 years
Definite-lived intangibles, net	$ 55	182
Software
Finite-Lived Intangible Assets [Line Items]
Amortization Period	5 years
Definite-lived intangibles, net	$ 723	132
Licenses
Finite-Lived Intangible Assets [Line Items]
Definite-lived intangibles, net	25,962	0
Leases acquired in-place
Finite-Lived Intangible Assets [Line Items]
Definite-lived intangibles, net	117	0
Licenses
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangibles	103,972	65,186
Tradename
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangibles	$ 13,142	$ 2,238

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Indefinite-lived, Definite-lived Intangible Assets and Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Definite- Lived Intangibles
Beginning balance	$ 400	$ 530
Acquisitions	28,653	128
Impairment	0	0
Dispositions	0	0
Amortization	(2,118)	(258)
Ending balance	26,935	400	$ 530
Indefinite- Lived Intangibles
Beginning balance	67,424	72,547
Acquisitions	50,453	173
Impairment	(293)	(5,296)
Dispositions	(470)	0
Ending balance	117,114	67,424	72,547
Goodwill
Beginning balance	39,379	45,686
Acquisitions	28,954	0
Impairment	(566)	(6,307)	(7,900)
Dispositions	0	0
Ending balance	$ 67,767	$ 39,379	$ 45,686

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Definite-lived intangible assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Licenses	$ 27,725	$ 0
Software	1,671	1,004
Leases acquired in-place	261	0
Discounted leases	297	297
Non-compete agreements	1,100	1,100
Distribution agreements	317	317
Total definite-lived intangibles	31,371	2,718
Less accumulated amortization	(4,436)	(2,318)
Definite-lived intangibles, net	$ 26,935	$ 400	$ 530

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Narrative (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2022 USD ($) club reporting_unit	Sep. 30, 2021 USD ($) reporting_unit club	Sep. 30, 2020 USD ($) reporting_unit club
Finite-Lived Intangible Assets [Line Items]
Accumulated impairment, indefinite-lived intangibles	$ 11,400	$ 13,700
Accumulated impairment, goodwill	21,200	20,600
Finite-lived intangible asset, expected amortization, year one	2,800
Finite-lived intangible asset, expected amortization, year two	2,700
Finite-lived intangible asset, expected amortization, year three	2,600
Finite-lived intangible asset, expected amortization, year four	2,400
Finite-lived intangible asset, expected amortization, year five	2,300
Finite-lived intangible asset, expected amortization, after year five	14,200
Intangible asset impairment	293	5,296
Goodwill, impairment loss	$ 566	$ 6,307	$ 7,900
Number of reporting units related to goodwill impairment | reporting_unit	1	7	7
SOB licenses
Finite-Lived Intangible Assets [Line Items]
Intangible asset impairment	$ 293	$ 5,300	$ 2,300
Number of clubs related to indefinite-lived intangibles impairment | club	1	3	2

Debt - Schedule of Long-term De

Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Nov. 08, 2021	Sep. 30, 2021
Debt Instrument [Line Items]
Debt interest rate		4%
Total debt	$ 205,840		$ 126,796
Less unamortized debt discount and issuance costs	(3,377)		(1,628)
Less current portion	(11,896)		(6,434)
Total long-term portion of debt, net	$ 190,567		118,734
Notes payable at 5.5%, matures January 2023
Debt Instrument [Line Items]
Debt interest rate	5.50%
Total debt	$ 678		785
Non-interest-bearing debts to State of Texas, paid in April 2022, interest imputed at 9.6%
Debt Instrument [Line Items]
Debt interest rate	9.60%
Total debt	$ 0		813
Note payable at 8%, matures October 2027, as amended
Debt Instrument [Line Items]
Debt interest rate	8%
Total debt	$ 3,025		3,025
Note payable at 8%, matures May 2029
Debt Instrument [Line Items]
Debt interest rate	8%
Total debt	$ 10,412		11,549
Note payable at 5.99%, matures September 2033, as amended
Debt Instrument [Line Items]
Debt interest rate	5.99%
Total debt	$ 5,731		6,089
Note payable at 9%, paid in March 2022
Debt Instrument [Line Items]
Debt interest rate	9%
Total debt	$ 0		1,063
Note payable at 5.49%, matures March 2039, as amended
Debt Instrument [Line Items]
Debt interest rate	5.49%
Total debt	$ 2,008		2,075
Paycheck Protection Program loans at 1%, paid in May 2022
Debt Instrument [Line Items]
Debt interest rate	1%
Total debt	$ 0		124
Note payable at 3.99%, paid in January 2022
Debt Instrument [Line Items]
Debt interest rate	3.99%
Total debt	$ 0		2,127
Note payable at 5.25%, matures September 2031
Debt Instrument [Line Items]
Debt interest rate	5.25%
Total debt	$ 92,062		99,146
Notes payable at 12%, matures October 2024
Debt Instrument [Line Items]
Debt interest rate	12%
Total debt	$ 9,500		0
Notes payable at 12%, matures October 2024
Debt Instrument [Line Items]
Debt interest rate	12%
Total debt	$ 3,561		0
Notes payable at 12%, matures October 2024
Debt Instrument [Line Items]
Debt interest rate	12%
Total debt	$ 3,561		0
Note payable at 5.25% matures October 2031
Debt Instrument [Line Items]
Debt interest rate	5.25%
Total debt	$ 1,172		0
Note payable at 6% matures October 2031
Debt Instrument [Line Items]
Debt interest rate	6%
Total debt	$ 10,321		0
Note payable at 6% matures October 2041
Debt Instrument [Line Items]
Debt interest rate	6%
Total debt	$ 7,828		0
Note payable at 6% matures October 2041
Debt Instrument [Line Items]
Debt interest rate	6%
Total debt	$ 978		0
Note payable at 4% matures November 2028
Debt Instrument [Line Items]
Debt interest rate	4%
Total debt	$ 895		0
Note payable at 5.25% matures January 2032
Debt Instrument [Line Items]
Debt interest rate	5.25%
Total debt	$ 18,391		0
Note payable at 4.25% matures February 2043
Debt Instrument [Line Items]
Debt interest rate	4.25%
Total debt	$ 2,625		0
Note payable at 10% matures May 2025
Debt Instrument [Line Items]
Debt interest rate	10%
Total debt	$ 5,881		0
Note payable at 10% matures May 2032
Debt Instrument [Line Items]
Debt interest rate	10%
Total debt	$ 5,000		0
Note payable at 5% matures November 2023
Debt Instrument [Line Items]
Debt interest rate	5%
Total debt	$ 2,195		0
Note payable at 6% matures July 2029
Debt Instrument [Line Items]
Debt interest rate	6%
Total debt	$ 785		0
Note payable at 6% matures July 2032
Debt Instrument [Line Items]
Debt interest rate	6%
Total debt	$ 9,880		0
Note payable at 6% matures August 2032
Debt Instrument [Line Items]
Debt interest rate	6%
Total debt	$ 4,970		0
Note payable at 5.25% matures August 2023
Debt Instrument [Line Items]
Debt interest rate	5.25%
Total debt	$ 1,575		0
Note payable at 4.79% matures October 2042
Debt Instrument [Line Items]
Debt interest rate	4.79%
Total debt	$ 2,806		$ 0

Debt - Schedule of Long-term _2

Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Total debt	$ 205,840	$ 126,796
Secured Debt | Secured By Real Estate
Debt Instrument [Line Items]
Total debt	122,990	102,336
Secured Debt | Secured By Stock In Subsidiary
Debt Instrument [Line Items]
Total debt	55,004	14,574
Secured Debt | Secured By Other Assets
Debt Instrument [Line Items]
Total debt	10,545	8,164
Unsecured Debt
Debt Instrument [Line Items]
Total debt	$ 17,301	$ 1,722

Debt - Narrative (Details)

Debt - Narrative (Details)

1 Months Ended

12 Months Ended

Nov. 18, 2022 USD ($) monthly_installment

Oct. 26, 2022 USD ($) monthly_installment

Oct. 10, 2022 USD ($) monthly_installment

Sep. 23, 2022 USD ($) monthly_installment

Aug. 18, 2022 USD ($)

Jul. 27, 2022 USD ($) monthly_installment note

Jul. 21, 2022 USD ($) monthly_installment

May 23, 2022 USD ($)

May 02, 2022 USD ($) monthly_installment note

Mar. 01, 2022 USD ($)

Jan. 25, 2022 USD ($) property

Nov. 08, 2021 USD ($)

Oct. 18, 2021 USD ($) note monthly_installment club

Oct. 12, 2021 USD ($) investor

Sep. 30, 2021 USD ($) club loan

Jan. 25, 2021 USD ($)

Dec. 11, 2018 USD ($)

Sep. 26, 2018 USD ($)

Dec. 07, 2017 USD ($)

May 08, 2017 USD ($) note

Nov. 30, 2021 USD ($)

Mar. 31, 2017 USD ($) claim monthly_installment

Jun. 30, 2015 USD ($) location

Jan. 31, 2012 USD ($)

Sep. 30, 2022 USD ($) loan club note

Sep. 30, 2021 USD ($) loan

Sep. 30, 2020 USD ($)

May 08, 2020 USD ($)

Sep. 25, 2018 USD ($)

May 31, 2017 USD ($)

Debt Instrument [Line Items]

Notes payable

$ 13,669

Debt instrument term

7 years

Installment amount

$ 18,298

Debt interest rate

4%

Settlement of lawsuits

$ 687,815

$ 10,000,000

Monthly installment of settlement loss

$ 8,200

$ 119,000

Debt instrument, interest free period

84 months

Number of nonsettled locations | location

2

Imputed interest discount

9.60%

Loss contingency, settlement, net present value

$ 7,200,000

Number of claims settled | claim

1

Number of claims pending | claim

2

Settlement of lawsuits

$ 195,815

$ 1,417,000

$ 1,349,000

$ 174,000

Number of monthly installments | monthly_installment

240

60

Patron tax rate per customer

$ 5

Face amount

$ 1,000,000

Purchase value of aircraft

$ 2,800,000

Acquire productive assets

554,000

Remaining amount to be paid for purchase of aircraft

$ 2,200,000

Number of PPP loans granted | loan

12

12

12

Number of notices of PPP forgiveness | loan

11

11

11

PPP loan forgiveness rate

100%

100%

Interest expense, debt

$ 0

$ 0

156,000

Number of clubs acquired | club

11

15

Number of seller-financed notes | note

2

4

4

Debt instrument, periodic payment, principal

$ 85,000

Number of real estate properties securing note | property

11

Executed seller-financed notes totaling

$ 11,000,000

Payments of loan costs

$ 463,000

$ 1,174,000

$ 0

Payments to acquire real estate

$ 3,500,000

Real Estate in Huntsville, Alabama

Debt Instrument [Line Items]

Payments to acquire real estate

$ 525,000

Consideration transferred

$ 2,100,000

Notes Payable to Banks

Debt Instrument [Line Items]

Notes payable

$ 13,232

Debt instrument term

11 months

18 months

21 years

10 years

20 years

Debt interest rate

4.79%

5.25%

3.99%

Face amount

$ 2,800,000

$ 1,600,000

$ 2,200,000

$ 2,600,000

$ 18,700,000

$ 2,175,000

Interest rate, term

5 years

5 years

5 years

Debt issuance costs

$ 25,000

Debt instrument, amortization period of interest

20 years

Number of seller-financed notes | note

2

Debt instrument, periodic payment, principal

$ 16,338

$ 126,265

Long-term debt, term

10 years

Interest payable, term one

17 months

12 months

Principal and interest payable, term two

48 months

Principal and interest payable, term three

191 months

Payments of loan costs

$ 25,000

Notes Payable to Banks | Subsequent Event

Debt Instrument [Line Items]

Debt instrument term

18 months

18 months

Number of monthly installments | monthly_installment

17

17

Face amount

$ 1,500,000

$ 2,300,000

Debt issuance costs

$ 26,000

Notes Payable to Banks | Real Estate in Huntsville, Alabama

Debt Instrument [Line Items]

Face amount

$ 1,600,000

Unsecured Debt

Debt Instrument [Line Items]

Debt instrument term

10 years

Debt interest rate

12%

Face amount

$ 17,000,000

Number of Investors | investor

28

Unsecured Debt | Debt Instrument, Redemption, Period One

Debt Instrument [Line Items]

Installment amount

$ 9,500,000

Unsecured Debt | Debt Instrument, Redemption, Period Two

Debt Instrument [Line Items]

Installment amount

7,500,000

Lender

Debt Instrument [Line Items]

Notes payable

$ 3,400,000

Debt instrument term

15 years

Installment amount

$ 59,869

Debt interest rate

5.99%

Proceeds from Issuance of Debt

$ 7,100,000

Private Lender

Debt Instrument [Line Items]

Notes payable

$ 1,350,000

$ 500,000

Debt instrument term

10 years

Installment amount

$ 17,101

Debt interest rate

9%

12%

Non-officer Employee One | Unsecured Debt

Debt Instrument [Line Items]

Face amount

500,000

Non-officer Employee Two | Unsecured Debt

Debt Instrument [Line Items]

Face amount

300,000

Second Note

Debt Instrument [Line Items]

Notes payable

$ 390,000

Debt interest rate

9.60%

Old Aircraft's Note Payable | Lender

Debt Instrument [Line Items]

Notes payable

$ 2,000,000

5.49% Promissory Note

Debt Instrument [Line Items]

Debt instrument term

20 years

Installment amount

$ 15,118

Debt interest rate

5.49%

Ten PPP Loans

Debt Instrument [Line Items]

Notes payable

$ 5,400,000

Debt interest rate

1%

Paycheck Protection Program Loan

Debt Instrument [Line Items]

Face amount

124,000

Interest expense, debt

85,000

$ 5,300,000

Remaining unforgiven portion, principal amount

$ 41,000

September Two Thousand And Twenty One Refinancing Note

Debt Instrument [Line Items]

Debt instrument term

10 years

Installment amount

$ 668,051

Debt interest rate

5.25%

5.25%

Basis spread on variable rate

3.50%

Face amount

$ 99,100,000

$ 99,100,000

Interest expense, debt

$ 103,000

Interest rate, term

5 years

Debt issuance costs

$ 1,000,000

Amount refinanced through debt

85,700,000

Issuance of unsecured debt

$ 12,300,000

Number of clubs acquired | club

11

Debt instrument, amortization period of interest

20 years

Amortization of debt issuance costs

$ 567,000

Note One | Unsecured Debt

Debt Instrument [Line Items]

Notes payable, related parties

500,000

Note Two | Unsecured Debt

Debt Instrument [Line Items]

Notes payable, related parties

150,000

First Promissory Note

Debt Instrument [Line Items]

Debt instrument term

10 years

Debt interest rate

6%

Number of monthly installments | monthly_installment

120

Face amount

$ 11,000,000

Debt instrument, periodic payment, principal

$ 122,123

Second Promissory Note

Debt Instrument [Line Items]

Debt instrument term

20 years

Debt interest rate

6%

Number of monthly installments | monthly_installment

240

Face amount

$ 8,000,000

Debt instrument, periodic payment, principal

$ 57,314

Third Promissory Note

Debt Instrument [Line Items]

Debt instrument term

10 years

Debt interest rate

5.25%

Face amount

$ 1,200,000

Debt instrument, amortization period of interest

20 years

Debt instrument, periodic payment, principal

$ 8,086

Fourth Promissory Note

Debt Instrument [Line Items]

Debt instrument term

20 years

Debt interest rate

6%

Number of monthly installments | monthly_installment

240

Face amount

$ 1,000,000

Debt instrument, periodic payment, principal

$ 7,215

Prime Rate | Notes Payable to Banks

Debt Instrument [Line Items]

Basis spread on variable rate

1%

1%

1%

Prime Rate | Notes Payable to Banks | Subsequent Event

Debt Instrument [Line Items]

Basis spread on variable rate

0.50%

0.50%

Interest Rate Floor

Debt Instrument [Line Items]

Basis spread on variable rate

5.25%

Interest Rate Floor | Notes Payable to Banks

Debt Instrument [Line Items]

Basis spread on variable rate

3.99%

Base Rate | Notes Payable to Banks

Debt Instrument [Line Items]

Debt interest rate

4.50%

4.25%

5.25%

Base Rate | Notes Payable to Banks | Subsequent Event

Debt Instrument [Line Items]

Debt interest rate

6%

6%

US Treasury (UST) Interest Rate | Notes Payable to Banks

Debt Instrument [Line Items]

Basis spread on variable rate

3.98%

US Treasury (UST) Interest Rate Floor | Notes Payable to Banks

Debt Instrument [Line Items]

Basis spread on variable rate

5.25%

Prime Rate Floor | Notes Payable to Banks

Debt Instrument [Line Items]

Basis spread on variable rate

4.50%

4.25%

Prime Rate Floor | Notes Payable to Banks | Subsequent Event

Debt Instrument [Line Items]

Basis spread on variable rate

6%

6%

Silver City

Debt Instrument [Line Items]

Notes payable

$ 1,500,000

Debt instrument term

11 years

Installment amount

$ 12,256

Debt interest rate

5.50%

Silver City | Real Estate Notes

Debt Instrument [Line Items]

Notes payable

$ 6,500,000

Debt instrument term

11 years

Installment amount

$ 53,110

Debt interest rate

5.50%

Silver City | Prime Rate

Debt Instrument [Line Items]

Basis spread on variable rate

2.50%

Silver City | Prime Rate | Maximum

Debt Instrument [Line Items]

Basis spread on variable rate

9%

Scarlett's Acquisition

Debt Instrument [Line Items]

Notes payable

$ 3,000,000

$ 5,000,000

Number of promissory notes | note

2

Scarlett's Acquisition | Short-term Debt

Debt Instrument [Line Items]

Face amount

$ 5,000,000

Scarlett's Acquisition | Short-term Debt | October 1, 2022

Debt Instrument [Line Items]

Face amount

$ 3,000,000

Scarlett's Acquisition | Promissory Note One

Debt Instrument [Line Items]

Debt interest rate

5%

Proceeds from short term note payable

$ 5,000,000

Note payable repayment threshold period

6 months

Scarlett's Acquisition | Promissory Note Two

Debt Instrument [Line Items]

Debt instrument term

12 years

Installment amount

$ 168,343

Debt interest rate

8%

Proceeds from short term note payable

$ 15,600,000

Scarlett's Acquisition | Short-term Debt

Debt Instrument [Line Items]

Debt interest rate

8%

Club in Miami, Florida - Adult Entertainment Business

Debt Instrument [Line Items]

Consideration transferred

$ 13,000,000

Club in Miami, Florida - Adult Entertainment Business | 10% Three-Year Promissory Note | Notes Payable to Banks

Debt Instrument [Line Items]

Debt instrument term

3 years

Debt interest rate

10%

Number of monthly installments | monthly_installment

35

Debt instrument, amortization period of interest

10 years

Debt instrument, periodic payment, principal

$ 79,290

Notes payable

$ 6,000,000

Club in Miami, Florida - Adult Entertainment Business | 10% Ten-Year Interest Only Promissory Note | Notes Payable to Banks

Debt Instrument [Line Items]

Debt instrument term

10 years

Debt interest rate

10%

Number of monthly installments | monthly_installment

119

Debt instrument, periodic payment, principal

$ 41,667

Balloon payment

5,000,000

Notes payable

$ 5,000,000

Club in Odessa, Texas - Adult Entertainment Business

Debt Instrument [Line Items]

Consideration transferred

$ 800,000

Club in Odessa, Texas - Adult Entertainment Business | 6% Seller-Financed Promissory Note | Notes Payable to Banks

Debt Instrument [Line Items]

Debt instrument term

7 years

Installment amount

$ 11,687

Debt interest rate

6%

Number of monthly installments | monthly_installment

84

Face amount

$ 800,000

Club in Hallandale Beach - Adult Entertainment Business | A 6% Ten-Year Promissory Note | Notes Payable to Banks

Debt Instrument [Line Items]

Debt instrument term

10 years

Installment amount

$ 111,020

Debt interest rate

6%

Number of monthly installments | monthly_installment

120

Face amount

$ 10,000,000

Club in Hallandale Beach - Real Estate Property | A 6% Ten-Year Promissory Note | Notes Payable to Banks

Debt Instrument [Line Items]

Debt instrument term

10 years

Installment amount

$ 55,510

Debt interest rate

6%

Number of monthly installments | monthly_installment

120

Face amount

$ 5,000,000

Club In Galveston, Texas - Adult Entertainment Business | Subsequent Event

Debt Instrument [Line Items]

Consideration transferred

$ 2,500,000

Club In Galveston, Texas - Adult Entertainment Business | 6% 15-Year Promissory Note | Notes Payable to Banks | Subsequent Event

Debt Instrument [Line Items]

Debt instrument term

15 years

Installment amount

$ 42,193

Debt interest rate

6%

Number of monthly installments | monthly_installment

180

Face amount

$ 5,000,000

Notes payable

$ 5,000,000

Debt - Schedule of Maturities o

Debt - Schedule of Maturities of Long-term Debt (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
2023	$ 12,442
2024	11,858
2025	29,984
2026	9,825
2027	10,424
Thereafter	131,307
Total debt	205,840
Regular Amortization
Debt Instrument [Line Items]
2023	10,216
2024	9,663
2025	9,527
2026	9,825
2027	10,424
Thereafter	56,447
Total debt	106,102
Balloon Payments
Debt Instrument [Line Items]
2023	2,226
2024	2,195
2025	20,457
2026	0
2027	0
Thereafter	74,860
Total debt	$ 99,738

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Federal	$ 8,335	$ 4,598	$ 215
State and local	2,656	644	560
Total current income tax expense	10,991	5,242	775
Federal	2,080	(161)	(1,248)
State and local	1,000	(1,092)	(20)
Total deferred income tax expense (benefit)	3,080	(1,253)	(1,268)
Total income tax expense (benefit)	$ 14,071	$ 3,989	$ (493)

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Federal statutory income tax expense (benefit)	$ 12,628	$ 7,169	$ (1,429)
State income taxes, net of federal benefit	1,801	716	253
Permanent differences	96	(434)	395
Change in state tax rate	896	(804)	0
Change in valuation allowance	343	(632)	1,273
Tax credits	(1,796)	(1,207)	(945)
Other	103	(819)	(40)
Total income tax expense (benefit)	$ 14,071	$ 3,989	$ (493)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,022	$ 664
Capital loss carryforwards	234	899
Right-of-use assets	626	335
Accrued expenses	240	148
Stock-based compensation	569	0
Other	0	6
Valuation allowance	(984)	(641)
Net deferred tax assets	1,707	1,411
Intangibles	(21,927)	(12,174)
Property and equipment	(10,119)	(8,132)
Prepaid expenses	(205)	(242)
Other	(18)	0
Deferred tax liabilities	(32,269)	(20,548)
Net deferred tax liability	$ (30,562)	$ (19,137)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) $ in Thousands		1 Months Ended	12 Months Ended
	May 08, 2020 USD ($)	Nov. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) loan subsidiary	Sep. 30, 2021 USD ($) loan
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Deferred tax liabilities, intangible assets			$ 32,900	$ 17,100
Number of subsidiaries that received PPP loan | subsidiary			10
Number of notices of PPP forgiveness | loan			11	11
Number of PPP loans granted | loan			12	12
PPP loan forgiveness rate			100%	100%
PPP loan forgiveness, value				$ 5,300
Debt instrument, decrease, forgiveness		$ 124
Debt instrument, periodic payment, principal		$ 85
Debt instrument, increase, accrued interest			$ 41
CARES Act | Ten of Our Restaurant
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Proceeds from loans	$ 4,200
CARES Act | Ten of Our Restaurant | Minimum
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Subsidiary or equity method investee, cumulative proceeds received on all transactions	271
CARES Act | Ten of Our Restaurant | Maximum
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Subsidiary or equity method investee, cumulative proceeds received on all transactions	579
CARES Act | Our Shared-Services
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Proceeds from loans	1,100
CARES Act | One of Our Lounges
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Proceeds from loans	$ 124

Commitments and Contingencies (

Commitments and Contingencies (Details)			1 Months Ended			2 Months Ended	3 Months Ended	12 Months Ended
	Sep. 23, 2022 monthly_installment	Apr. 10, 2014	Apr. 30, 2017 USD ($)	Mar. 31, 2017 USD ($) claim monthly_installment	Jun. 30, 2015 USD ($) location	Jun. 30, 2019 claim	Jun. 30, 2015 USD ($) location	Sep. 30, 2022 USD ($) plaintiff claim	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)
Loss Contingencies [Line Items]
Patron tax amount agreed to pay					$ 10,000,000
Monthly installment of settlement loss				$ 8,200	$ 119,000
Monthly installment of settlement loss, period					84 months
Number of nonsettled locations | location					2		2
Patron tax on monthly basis per customer					$ 5		$ 5	$ 5
Patron tax amount discounted value					$ 10,000,000
Patron tax, imputed interest rate					9.60%
Patron tax settlement					$ 7,200,000
Gain related to litigation settlement							$ 8,200,000	$ 463,000	$ 1,337,000	$ (596,000)
Number of claims settled | claim				1
Number of claims pending | claim				2
Settlement of lawsuits				$ 687,815	$ 10,000,000
Payments for legal settlements				$ 195,815
Number of monthly installments | monthly_installment	240			60
Number of plaintiffs | plaintiff								5
Litigation settlement, expense				$ 195,815				$ 1,417,000	1,349,000	$ 174,000
Accrued liabilities								$ 246,000	$ 378,000
Indemnity Insurance Corporation
Loss Contingencies [Line Items]
Number of claims pending | claim								1
Percentage of costs of litigation		100%
Loss contingency, number of claims filed | claim								71
Shareholder Class And Derivative Actions
Loss Contingencies [Line Items]
Loss contingency, number of claims filed | claim						3
Compensatory Damages | JAI Phoenix
Loss Contingencies [Line Items]
Loss contingency, damages sought, value			$ 1,400,000
Punitive Damages | JAI Phoenix
Loss Contingencies [Line Items]
Loss contingency, damages sought, value			$ 4,000,000

Common Stock (Details)

Common Stock (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended												12 Months Ended
	Oct. 18, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Equity [Abstract]
Number of stock retired (in share)														268,185	74,659	516,102
Number of stock retired, value														$ 15.1	$ 1.8	$ 9.5
Dividends per share (in dollars per share)		$ 0.05	$ 0.05	$ 0.05	$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.03	$ 0.04	$ 0.03	$ 0.19	$ 0.16	$ 0.14
Payments of ordinary dividends, common stock														$ 1.8	$ 1.4	$ 1.3
Stock issued during period, acquisitions (in share)	500,000

Stock-based Compensation - Narr

Stock-based Compensation - Narrative (Details)		12 Months Ended
	Feb. 09, 2022 member shares	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Feb. 07, 2022 shares
Share-Based Payment Arrangement [Abstract]
Number of shares authorized for issuance (in shares) | shares					300,000
Additional shares authorized for issuance (in shares) | shares	50,000
Number of members of management receiving approved grant of stock | member	6
Stock-based compensation		$ 2,353,000	$ 0	$ 0
Stock-based compensation tax benefit		569,000
Unrecognized stock based compensation expense, stock options		$ 7,100,000
Compensation cost not yet recognized, period for recognition		4 years 4 months 24 days
Vesting period	4 years
Vesting percentage	20%
Weighted average grant date fair value (in usd per share) | $ / shares		$ 31.37
Expiration period	5 years

Stock-based Compensation - Sche

Stock-based Compensation - Schedule of Information about Stock Option Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Number of Shares
Beginning balance (in shares) | shares	0
Granted (in shares) | shares	300,000
Ending balance (in shares) | shares	300,000
Exercisable (in USD per share) | shares	60,000
Weighted-Average Exercise Price
Beginning balance (in usd per share) | $ / shares
Granted (in usd per share) | $ / shares	100
Ending balance (in usd per share) | $ / shares	100
Exercisable (in usd per share) | $ / shares	$ 100
Weighted-Average Remaining Contractual Term (in years)
Outstanding	4 years 4 months 24 days
Exercisable	4 years 4 months 24 days
Aggregate Intrinsic Value (in thousands)
Outstanding | $	$ 0
Exercisable | $	$ 0

Employee Retirement Plan (Detai

Employee Retirement Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Retirement Benefits [Abstract]
Defined contribution plan, employer matching contribution, percent of match	3%
Defined contribution plan, cost	$ 258	$ 209	$ 171

Insurance Recoveries - Narrativ

Insurance Recoveries - Narrative (Details)	3 Months Ended		12 Months Ended
	Sep. 30, 2021 club	Jun. 30, 2019 club	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 club
Unusual or Infrequent Items, or Both [Abstract]
Number of clubs related to insurance recoveries | club	1	1				1
Net property insurance claims | $			$ 0	$ 88,000	$ 728,000

Insurance Recoveries - Schedule

Insurance Recoveries - Schedule of Business Insurance Recoveries (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Impairment Effects on Earnings Per Share [Line Items]
Gain on Business Interruption Insurance Recovery, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Operating Income (Expense), Net	Other Operating Income (Expense), Net	Other Operating Income (Expense), Net
Business interruption	$ 0	$ 0	$ (176)
Property	(463)	(1,337)	596
Proceeds from business interruption insurance claims	0	106	384
Proceeds from property insurance claims	648	1,152	945
Account receivable, net
Impairment Effects on Earnings Per Share [Line Items]
Insurance receivable	$ 0	$ 186	$ 191

Acquisitions and Dispositions -

Acquisitions and Dispositions - Narrative (Details) $ / shares in Units, ft² in Thousands																																			1 Months Ended		2 Months Ended		3 Months Ended												12 Months Ended			24 Months Ended
	Dec. 12, 2022 USD ($) property club $ / shares shares	Nov. 18, 2022 USD ($) monthly_installment	Nov. 08, 2022 USD ($)	Nov. 04, 2022 USD ($) property	Oct. 26, 2022 USD ($) monthly_installment	Oct. 11, 2022 USD ($)	Oct. 10, 2022 USD ($) monthly_installment	Sep. 23, 2022 USD ($) monthly_installment	Sep. 12, 2022 USD ($)	Aug. 18, 2022 USD ($)	Jul. 27, 2022 USD ($) monthly_installment note	Jul. 21, 2022 USD ($) monthly_installment	Jul. 12, 2022 USD ($) property	May 23, 2022 USD ($)	May 17, 2022 USD ($)	May 02, 2022 USD ($) monthly_installment note club	Mar. 23, 2022 USD ($)	Mar. 01, 2022 USD ($)	Jan. 25, 2022 USD ($)	Dec. 30, 2021 USD ($) club	Nov. 08, 2021 USD ($)	Oct. 18, 2021 USD ($) asset_purchase_agreement note stock_purchase_agreement entity property club state shares	Oct. 06, 2021 USD ($)	Sep. 21, 2021 USD ($)	May 07, 2021 USD ($) asset	Apr. 07, 2021 USD ($)	Mar. 22, 2021 USD ($)	Mar. 10, 2021 USD ($) ft²	Jan. 26, 2021 USD ($)	Jan. 25, 2021 USD ($)	Dec. 28, 2020 USD ($)	Aug. 06, 2020 USD ($)	May 22, 2020 USD ($)	Apr. 01, 2020 USD ($)	Nov. 30, 2021 USD ($)	Mar. 31, 2017 monthly_installment	Sep. 30, 2022 USD ($) note	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($) note	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Sep. 30, 2022 USD ($) note club shares	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2022 USD ($) note
Business Acquisition [Line Items]
Proceeds from sale of property, plant, and equipment																								$ 2,250,000								$ 176,000
Gain (loss) on disposition of property plant equipment																								54,000								26,000
Repayments of debt																								$ 1,200,000								$ 160,500
Payments to acquire other property, plant, and equipment																												$ 475,000
Debt instrument term																					7 years
Debt interest rate																					4%
Area of Land | ft²																												57
Number of assets held for sale | asset																									1
Total property and equipment																																					$ 295,192,000		$ 295,192,000				$ 239,151,000								$ 295,192,000	$ 239,151,000		$ 295,192,000
Number of clubs acquired | club																						11																													15
Number of real estate properties acquired | property																						6
Number of asset purchase agreements | asset_purchase_agreement																						9
Number of stock purchase agreements | stock_purchase_agreement																						2
Number of club-owning entities | entity																						2
Number of seller-financed notes | note																2						4															4		4												4			4
Stock issued during period, acquisitions (in share) | shares																						500,000
Goodwill																																					$ 67,767,000		$ 67,767,000				39,379,000				$ 45,686,000				$ 67,767,000	39,379,000	$ 45,686,000	$ 67,767,000
Total revenues																																							71,378,000	$ 70,714,000	$ 63,692,000	$ 61,836,000	54,941,000	$ 57,860,000	$ 44,059,000	$ 38,398,000	28,786,000	$ 14,721,000	$ 40,426,000	$ 48,394,000	267,620,000	195,258,000	132,327,000
Operating income (loss)																																							$ 17,960,000	$ 20,507,000	$ 17,081,000	$ 15,911,000	3,617,000	$ 18,507,000	$ 9,841,000	$ 6,583,000	$ 192,000	$ (4,657,000)	$ (2,475,000)	$ 9,686,000	$ 71,459,000	38,548,000	$ 2,746,000
Number of private lender group notes | note																																					28		28												28			28
Installment amount								$ 18,298
Operating lease right-of-use assets, net																																					$ 37,048,000		$ 37,048,000				24,308,000								$ 37,048,000	24,308,000		$ 37,048,000
Operating lease liabilities, net of current portion																																					36,001,000		$ 36,001,000				$ 24,150,000								36,001,000	24,150,000		36,001,000
Payments to acquire real estate								$ 3,500,000
Face amount																					$ 1,000,000
Number of monthly installments | monthly_installment								240																												60
Debt instrument, periodic payment, principal																																			$ 85,000
Period from closing date of stock purchase agreement that promissory note may be canceled due to regulatory changes																10 years
Noncontrolling interest in joint venture, percent									51%
Number of clubs sold | club																1
Proceeds from sale of property held-for-sale																$ 300,000	$ 2,100,000						$ 3,200,000
Proceeds from sale of real estate													$ 6,000,000
Number of properties sold | property													1
Rental properties													$ 4,900,000
Payment for lease termination fee													250,000
Portion of proceeds from sale of property used to pay off the loan related to the property													$ 2,100,000		$ 1,600,000		$ 816,000
Subsequent Event
Business Acquisition [Line Items]
Proceeds from sale of real estate				$ 1,000,000
Number of properties sold | property				1
Notes Payable to Banks
Business Acquisition [Line Items]
Debt instrument term										11 months				18 months				21 years	10 years											20 years
Debt interest rate								4.79%		5.25%																				3.99%
Number of seller-financed notes | note											2
Face amount								$ 2,800,000		$ 1,600,000				$ 2,200,000				$ 2,600,000	$ 18,700,000											$ 2,175,000
Debt instrument, periodic payment, principal																		$ 16,338	$ 126,265
Debt instrument, amortization period of interest																		20 years
Notes Payable to Banks | Subsequent Event
Business Acquisition [Line Items]
Debt instrument term		18 months					18 months
Face amount		$ 1,500,000					$ 2,300,000
Number of monthly installments | monthly_installment		17					17
Real Estate in Stafford, Texas
Business Acquisition [Line Items]
Payments to acquire real estate																		$ 3,500,000
Real Estate in Rowlett, Texas
Business Acquisition [Line Items]
Payments to acquire real estate														$ 3,300,000
Real Estate in Huntsville, Alabama
Business Acquisition [Line Items]
Consideration transferred										2,100,000
Payments to acquire real estate										525,000
Real Estate in Huntsville, Alabama | Notes Payable to Banks
Business Acquisition [Line Items]
Face amount										$ 1,600,000
Real Estate In Austin, Texas
Business Acquisition [Line Items]
Payments to acquired business									$ 1,100,000
Business combination, price of acquisition, expected									$ 2,200,000
Real Estate in Lubbock, Texas
Business Acquisition [Line Items]
Payments to acquire real estate																		$ 400,000
Real Estate in Lubbock, Texas | Subsequent Event
Business Acquisition [Line Items]
Payments to acquired business							$ 1,100,000
Consideration transferred							3,400,000
Business combination, consideration transferred, other							$ 2,300,000
Real Estate in Aurora, Colorado | Subsequent Event
Business Acquisition [Line Items]
Consideration transferred			$ 850,000
Real Estate in Central City, Colorado | Subsequent Event
Business Acquisition [Line Items]
Consideration transferred			$ 2,400,000
Employee
Business Acquisition [Line Items]
Proceeds from sale of property, plant, and equipment																																		$ 375,000
Gain (loss) on disposition of property plant equipment																																		$ 20,000
Bombshells
Business Acquisition [Line Items]
Proceeds from sale of buildings																																	$ 1,500,000
Gain on sale of buildings																																	583,000
Repayments of debt																																	$ 1,400,000
Centerville
Business Acquisition [Line Items]
Payments to acquire other property, plant, and equipment																															$ 500,000
Lease expense																															$ 48,000
Arlington
Business Acquisition [Line Items]
Payments to acquire other property, plant, and equipment																													$ 2,900,000
Payments to acquired business																													754,000
Arlington | Twenty Year Promissory Note
Business Acquisition [Line Items]
Proceeds from loans																													$ 2,175,000
Debt instrument term																													20 years
Debt interest rate																													3.99%
Bombshells Houston
Business Acquisition [Line Items]
Payments to acquire other property, plant, and equipment																											$ 1,040,000
Bombshells Pearland
Business Acquisition [Line Items]
Payments to acquire other property, plant, and equipment																										$ 1,275,000
Properties Held For Sale
Business Acquisition [Line Items]
Proceeds from sale of property, plant, and equipment																									$ 3,100,000
Gain (loss) on disposition of property plant equipment																									657,000
Repayments of debt																									2,000,000
Total property and equipment																									$ 2,300,000
Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property
Business Acquisition [Line Items]
Payments to acquired business																						$ 36,800,000
Consideration transferred																						88,000,000
Business acquisition, price of acquisition, preliminary fair value																						$ 87,933,000
Number of additional states from acquisition | state																						4
Goodwill																						$ 15,430,000
Business acquisition, goodwill, expected tax deductible amount																						7,100,000
Business combination, acquisition related costs																						414,000																													241,000	173,000
Goodwill, purchase accounting adjustments																																																			$ 1,800,000
Property and equipment																						19,273,000
Notes payable																						21,200,000
Current assets																						$ 386,000
Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property | Common Stock
Business Acquisition [Line Items]
Stock issued during period, acquisitions (in share) | shares																						500,000
Common stock issued as partial consideration | shares																																																			500,000
Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property | Four Seller Financed Notes
Business Acquisition [Line Items]
Business combination, consideration transferred, other																						$ 21,200,000
Two Club-Owning Entities
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired																						100%
Gentlemen's Clubs
Business Acquisition [Line Items]
Number of clubs acquired | club																																																			11
Total revenues																																																			$ 35,400,000
Operating income (loss)																																																			12,500,000
Newburgh
Business Acquisition [Line Items]
Payments to acquired business																					2,500,000
Consideration transferred																					3,500,000
Goodwill																					1,200,000
Business acquisition, goodwill, expected tax deductible amount																					1,200,000
Business combination, acquisition related costs																																																			10,000	$ 11,000		$ 21,000
Total revenues																																																			1,600,000
Operating income (loss)																																																			$ 276,000
Property and equipment																					2,100,000
Business combination, recognized identifiable assets acquired and liabilities assumed, tangible assets																					200,000
Newburgh | Seller-Finanaced Notes
Business Acquisition [Line Items]
Business combination, consideration transferred, other																					$ 1,000,000
Newburgh | Seven Year Promissory Note
Business Acquisition [Line Items]
Debt instrument term																					7 years
Debt interest rate																					4%
Installment amount																					$ 13,669
Club in South Florida
Business Acquisition [Line Items]
Payments to acquired business																				$ 7,000,000
Number of real estate properties acquired | club																				1
Operating lease right-of-use assets, net																				$ 5,900,000
Operating lease liabilities, net of current portion																				$ 5,900,000
Club in Miami, Florida
Business Acquisition [Line Items]
Consideration transferred																16,000,000
Goodwill																6,759,000
Business combination, acquisition related costs																28,000
Total revenues																																						$ 2,800,000
Operating income (loss)																																						$ 1,400,000
Property and equipment																5,336,000
Current assets																172,000
Club in Miami, Florida - Real Estate Property
Business Acquisition [Line Items]
Consideration transferred																3,000,000
Club in Miami, Florida - Adult Entertainment Business
Business Acquisition [Line Items]
Payments to acquired business																2,000,000
Consideration transferred																$ 13,000,000
Business acquisition, percentage of voting interests acquired																100%
Club in Miami, Florida - Adult Entertainment Business | 10% Three-Year Promissory Note | Notes Payable to Banks
Business Acquisition [Line Items]
Debt instrument term																3 years
Debt interest rate																10%
Notes payable																$ 6,000,000
Number of monthly installments | monthly_installment																35
Debt instrument, periodic payment, principal																$ 79,290
Debt instrument, amortization period of interest																10 years
Club in Miami, Florida - Adult Entertainment Business | 10% Ten-Year Interest Only Promissory Note | Notes Payable to Banks
Business Acquisition [Line Items]
Debt instrument term																10 years
Debt interest rate																10%
Notes payable																$ 5,000,000
Number of monthly installments | monthly_installment																119
Debt instrument, periodic payment, principal																$ 41,667
Balloon payment																$ 5,000,000
Club In Odessa, Texas
Business Acquisition [Line Items]
Consideration transferred												$ 1,800,000
Club In Odessa, Texas - Real Estate Property
Business Acquisition [Line Items]
Consideration transferred												1,000,000
Payments to acquire real estate												1,000,000
Club in Odessa, Texas - Adult Entertainment Business
Business Acquisition [Line Items]
Consideration transferred												800,000
Property and equipment												1,100,000
Current assets												11,000
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets												$ 684,000
Club in Odessa, Texas - Adult Entertainment Business | 6% Seller-Financed Promissory Note | Notes Payable to Banks
Business Acquisition [Line Items]
Debt instrument term												7 years
Debt interest rate												6%
Installment amount												$ 11,687
Face amount												$ 800,000
Number of monthly installments | monthly_installment												84
Club in Hallandale Beach, Florida
Business Acquisition [Line Items]
Consideration transferred											$ 25,000,000
Business acquisition, price of acquisition, preliminary fair value											$ 23,400,000
Business acquisition, percentage of voting interests acquired											100%
Goodwill											$ 5,577,000
Business combination, acquisition related costs											161,000
Total revenues																																					2,000,000
Operating income (loss)																																					$ 802,000
Property and equipment											4,921,000
Current assets											71,000
Club in Hallandale Beach - Adult Entertainment Business
Business Acquisition [Line Items]
Payments to acquired business											10,000,000
Consideration transferred, stock purchase agreement											$ 20,000,000
Club in Hallandale Beach - Adult Entertainment Business | A 6% Ten-Year Promissory Note | Notes Payable to Banks
Business Acquisition [Line Items]
Debt instrument term											10 years
Debt interest rate											6%
Installment amount											$ 111,020
Face amount											$ 10,000,000
Number of monthly installments | monthly_installment											120
Club in Hallandale Beach - Real Estate Property
Business Acquisition [Line Items]
Consideration transferred, asset purchase agreement											$ 5,000,000
Club in Hallandale Beach - Real Estate Property | A 6% Ten-Year Promissory Note | Notes Payable to Banks
Business Acquisition [Line Items]
Debt instrument term											10 years
Debt interest rate											6%
Installment amount											$ 55,510
Face amount											$ 5,000,000
Number of monthly installments | monthly_installment											120
Hangar in Arcola, Texas | Subsequent Event
Business Acquisition [Line Items]
Consideration transferred						$ 754,000
Club In Galveston, Texas | Subsequent Event
Business Acquisition [Line Items]
Consideration transferred					$ 9,000,000
Business acquisition, percentage of voting interests acquired					100%
Club In Galveston, Texas - Adult Entertainment Business | Subsequent Event
Business Acquisition [Line Items]
Payments to acquired business					$ 1,500,000
Consideration transferred					$ 2,500,000
Club In Galveston, Texas - Adult Entertainment Business | 6% 15-Year Promissory Note | Notes Payable to Banks | Subsequent Event
Business Acquisition [Line Items]
Debt instrument term					15 years
Debt interest rate					6%
Installment amount					$ 42,193
Face amount					5,000,000
Notes payable					$ 5,000,000
Number of monthly installments | monthly_installment					180
Club In Galveston, Texas - Real Estate Property | Subsequent Event
Business Acquisition [Line Items]
Consideration transferred					$ 6,500,000
Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property December 2022 | Subsequent Event
Business Acquisition [Line Items]
Payments to acquired business	$ 25,000,000
Number of clubs acquired | club	5
Number of real estate properties acquired | property	5
Consideration transferred	$ 66,500,000
Business combination, consideration transferred, other	$ 25,500,000
Business acquisition, share price | $ / shares	$ 80
Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property December 2022 | Common Stock | Subsequent Event
Business Acquisition [Line Items]
Stock issued during period, acquisitions (in share) | shares	200,000

Acquisitions and Dispositions_2

Acquisitions and Dispositions - Schedule of Preliminary Fair Value of Consideration (Details) - Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property $ in Thousands	Oct. 18, 2021 USD ($)
Business Acquisition [Line Items]
Cash	$ 36,800
Notes payable	21,200
Common stock	29,933
Total consideration fair value	$ 87,933

Acquisitions and Dispositions_3

Acquisitions and Dispositions - Schedule of Allocation of Fair Value of the Acquisition Price (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jul. 27, 2022	May 02, 2022	Oct. 18, 2021	Sep. 30, 2021	Sep. 30, 2020
Business Acquisition [Line Items]
Goodwill	$ 67,767				$ 39,379	$ 45,686
Gentlemen's Clubs, Related Real Estate Property, and Intellectual Property
Business Acquisition [Line Items]
Current assets				$ 386
Property and equipment				19,273
Licenses				47,390
Tradenames				6,934
Leases acquired in-place				261
Deferred tax liability				(1,741)
Total net assets acquired				72,503
Goodwill				15,430
Acquisition price fair value				$ 87,933
Club in Miami, Florida
Business Acquisition [Line Items]
Current assets			$ 172
Property and equipment			5,336
Licenses			4,900
Tradenames			1,460
Deferred tax liability			(2,627)
Total net assets acquired			9,241
Goodwill			6,759
Acquisition price fair value			$ 16,000
Club in Hallandale Beach, Florida
Business Acquisition [Line Items]
Current assets		$ 71
Property and equipment		4,921
Licenses		16,810
Deferred tax liability		(3,979)
Total net assets acquired		17,823
Goodwill		5,577
Acquisition price fair value		$ 23,400

Acquisitions and Dispositions_4

Acquisitions and Dispositions - Schedule of Unaudited Pro Forma Combined Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Pro forma revenues	$ 269,347	$ 217,996
Pro forma net income attributable to RCIHH common stockholders	$ 45,623	$ 25,290
Pro forma earnings per share – basic (in dollars per share)	$ 4.86	$ 2.66
Pro forma earnings per share – diluted (in dollars per share)	$ 4.86	$ 2.66
Pro forma weighted average number of common shares outstanding - basic (in shares)	9,383,445	9,504,744
Pro forma weighted average number of common shares outstanding - diluted (in shares)	9,383,445	9,504,744

Quarterly Results of Operatio_3

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, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 71,378	$ 70,714	$ 63,692	$ 61,836	$ 54,941	$ 57,860	$ 44,059	$ 38,398	$ 28,786	$ 14,721	$ 40,426	$ 48,394	$ 267,620	$ 195,258	$ 132,327
Income (loss) from operations	17,960	20,507	17,081	15,911	3,617	18,507	9,841	6,583	192	(4,657)	(2,475)	9,686	71,459	38,548	2,746
Net income (loss) attributable to RCIHH stockholders	$ 10,612	$ 13,902	$ 10,952	$ 10,575	$ 2,300	$ 12,302	$ 6,091	$ 9,643	$ (2,793)	$ (5,474)	$ (3,452)	$ 5,634	$ 46,041	$ 30,336	$ (6,085)
Earnings (loss) per share
Basic (in dollars per share)	$ 1.15	$ 1.48	$ 1.15	$ 1.12	$ 0.26	$ 1.37	$ 0.68	$ 1.07	$ (0.31)	$ (0.60)	$ (0.37)	$ 0.60	$ 4.91	$ 3.37	$ (0.66)
Diluted (in dollars per share)	$ 1.15	$ 1.48	$ 1.15	$ 1.12	$ 0.26	$ 1.37	$ 0.68	$ 1.07	$ (0.31)	$ (0.60)	$ (0.37)	$ 0.60	$ 4.91	$ 3.37	$ (0.66)
Weighted average number of common shares outstanding
Basic (in shares)	9,249,864	9,389,675	9,489,085	9,407,519	8,999,910	8,999,910	8,999,910	9,019,088	9,124,214	9,125,281	9,224,960	9,321,933	9,383,445	9,004,744	9,199,225
Diluted (in shares)	9,249,864	9,389,675	9,489,085	9,407,519	8,999,910	8,999,910	8,999,910	9,019,088	9,124,214	9,125,281	9,224,960	9,321,933	9,383,445	9,004,744	9,199,225

Quarterly Results of Operatio_4

Quarterly Results of Operations (Unaudited) - Narrative (Details) $ in Thousands		3 Months Ended												12 Months Ended
	Oct. 18, 2021 club	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2020	Sep. 30, 2020 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019	Sep. 30, 2022 USD ($) bombshell club	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)
Quarterly Financial Information Disclosure [Abstract]
Number of clubs acquired | club	11													15
Number of bombshells acquired | bombshell														1
Impairment of assets		$ 166	$ 1,700			$ 11,900	$ 271	$ 1,400		$ 1,400	$ 982	$ 8,200		$ 1,888	$ 13,612	$ 10,615
Gain (loss) on disposition of business		$ 1,700	$ 266	$ 58	$ 342									2,375	522	661
Effective income tax rate reconciliation, percent		27.10%	21.30%	23.40%	21.70%	(210.40%)	24.40%	24.30%	(4.20%)	36.30%	(20.50%)	(28.90%)	22%
Valuation allowance, deferred tax asset, increase (decrease), amount		$ (343)				$ (462)				$ (1,300)
Gain (loss) on extinguishment of debt					$ 4,900			$ 380						83	5,298	0
Gain (loss) on insurance					$ 197	$ 1,000		$ 12						$ 463	$ 1,253	$ (420)

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($)	3 Months Ended												12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Total revenues	$ 71,378,000	$ 70,714,000	$ 63,692,000	$ 61,836,000	$ 54,941,000	$ 57,860,000	$ 44,059,000	$ 38,398,000	$ 28,786,000	$ 14,721,000	$ 40,426,000	$ 48,394,000	$ 267,620,000	$ 195,258,000	$ 132,327,000
Income (loss) from operations	17,960,000	$ 20,507,000	$ 17,081,000	$ 15,911,000	3,617,000	$ 18,507,000	$ 9,841,000	$ 6,583,000	$ 192,000	$ (4,657,000)	$ (2,475,000)	$ 9,686,000	71,459,000	38,548,000	2,746,000
Capital expenditures													24,003,000	13,511,000	5,736,000
Depreciation and amortization													12,391,000	8,238,000	8,836,000
Total assets	530,738,000				364,619,000								530,738,000	364,619,000
Nightclubs
Segment Reporting Information [Line Items]
Total revenues													206,251,000	137,348,000	88,373,000
Income (loss) from operations													82,798,000	43,815,000	13,056,000
Capital expenditures													17,477,000	6,890,000	3,477,000
Depreciation and amortization													9,604,000	5,494,000	5,799,000
Total assets	428,104,000				280,561,000								428,104,000	280,561,000
Bombshells
Segment Reporting Information [Line Items]
Total revenues													59,925,000	56,621,000	43,215,000
Income (loss) from operations													11,504,000	13,264,000	9,237,000
Capital expenditures													3,586,000	5,895,000	2,114,000
Depreciation and amortization													1,783,000	1,824,000	1,785,000
Total assets	62,021,000				52,073,000								62,021,000	52,073,000
Other
Segment Reporting Information [Line Items]
Total revenues													1,444,000	1,289,000	739,000
Income (loss) from operations													57,000	35,000	(614,000)
Capital expenditures													841,000	157,000	0
Depreciation and amortization													85,000	87,000	415,000
Total assets	2,635,000				1,573,000								2,635,000	1,573,000
General corporate
Segment Reporting Information [Line Items]
Income (loss) from operations													(22,900,000)	(18,566,000)	(18,933,000)
Capital expenditures													2,099,000	569,000	145,000
Depreciation and amortization													919,000	833,000	$ 837,000
Total assets	$ 37,978,000				$ 30,412,000								$ 37,978,000	$ 30,412,000

Segment Information - Narrative

Segment Information - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Total revenues	$ 71,378	$ 70,714	$ 63,692	$ 61,836	$ 54,941	$ 57,860	$ 44,059	$ 38,398	$ 28,786	$ 14,721	$ 40,426	$ 48,394	$ 267,620	$ 195,258	$ 132,327
Nightclubs
Segment Reporting Information [Line Items]
Total revenues													206,251	137,348	88,373
Nightclubs | Intercompany Rental Revenue
Segment Reporting Information [Line Items]
Total revenues													14,000	11,500	11,100
Other Segment | Intercompany Sales
Segment Reporting Information [Line Items]
Total revenues													$ 261	$ 141	$ 70

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		12 Months Ended
	Oct. 12, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Related Party Transaction [Line Items]
Net of debt discount and issuance costs		$ 115,100,000	$ 99,700,000
Due from related parties	$ 17,000,000
Proceeds from related party debt		650,000	0	$ 0
Ed Anakar and Nourdean Anakar
Related Party Transaction [Line Items]
Proceeds from related party debt	500,000
Allen Chhay and Bradley Chhay
Related Party Transaction [Line Items]
Proceeds from related party debt	$ 150,000
Sherwood Forest Creations, LLC
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		207,000	118,000	59,000
Nottingham Creations and Sherwood Forest Creations LLC
Related Party Transaction [Line Items]
Due to related parties		92,808	12,205
TW Mechanical LLC
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		133,000	425,000	62,000
Due to related parties		$ 9,338	7,500
Ownership percentage		50%
TW Mechanical LLC | Third-Party General Contractor
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		$ 3,809	$ 0	$ 19,000

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Operating lease, impairment loss	$ 0	$ 0	$ 104,000
CEO
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Lease expense			$ 19,500

Leases - Schedule of Future Mat

Leases - Schedule of Future Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Lessee, Lease, Description [Line Items]
October 2022 - September 2023	$ 4,895
October 2023 - September 2024	4,944
October 2024 - September 2025	5,024
October 2025 - September 2026	5,089
October 2026 - September 2027	4,895
Thereafter	27,942
Future maturities of lease liabilities	52,789
Principal Portion
Lessee, Lease, Description [Line Items]
October 2022 - September 2023	2,795
October 2023 - September 2024	3,006
October 2024 - September 2025	3,261
October 2025 - September 2026	3,516
October 2026 - September 2027	3,522
Thereafter	22,696
Future maturities of lease liabilities	38,796
Interest Portion
Lessee, Lease, Description [Line Items]
October 2022 - September 2023	2,100
October 2023 - September 2024	1,938
October 2024 - September 2025	1,763
October 2025 - September 2026	1,573
October 2026 - September 2027	1,373
Thereafter	5,246
Future maturities of lease liabilities	$ 13,993

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Lessee, Lease, Description [Line Items]
Operating lease expense – fixed payments	$ 4,738	$ 3,325	$ 3,244
Variable lease expense	1,397	349	381
Advertising and marketing	9,860	6,676	5,367
Repairs and maintenance	3,754	2,767	2,289
Short-term lease cost	1,264	955	1,122
Sublease income	(4)	(6)	(9)
Total lease expense, net	7,395	4,623	4,738
Operating cash outflows from operating leases	$ 7,200	$ 4,522	$ 4,562
Weighted average remaining lease term	11 years	12 years	13 years
Weighted average discount rate	5.60%	6%	6.10%
Equipment
Lessee, Lease, Description [Line Items]
Advertising and marketing	$ 258	$ 298	$ 315
Repairs and maintenance	$ 435	$ 397	$ 372

Schedule of Valuation and Qua_2

Schedule of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Allowance for doubtful accounts receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 382	$ 261	$ 101
Charged to costs and expenses	191	215	347
Deduction	(543)	(94)	(187)
Balance at end of year	30	382	261
Allowance for doubtful notes receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	102	182	0
Charged to costs and expenses	753	(80)	602
Deduction	(855)	0	(420)
Balance at end of year	0	102	182
Deferred tax asset valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	641	1,273	0
Charged to costs and expenses	343	0	1,273
Deduction	0	(632)	0
Balance at end of year	$ 984	$ 641	$ 1,273