v3.26.1
Revenues
 9 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Revenues Revenues
Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 4), are shown below (in thousands):
Three Months Ended June 30, 2026Three Months Ended June 30, 2025
NightclubsBombshellsOtherTotalNightclubsBombshellsOtherTotal
Sales of alcoholic beverages$25,224 $5,935 $— $31,159 $26,338 $4,442 $— $30,780 
Sales of food and merchandise5,897 4,793 — 10,690 5,914 4,123 — 10,037 
Service revenues27,076 3 — 27,079 25,166 3 — 25,169 
Other revenues4,784 62 165 5,011 4,918 41 200 5,159 
$62,981 $10,793 $165 $73,939 $62,336 $8,609 $200 $71,145 
Recognized at a point in time$62,296 $10,793 $165 $73,254 $61,524 $8,573 $200 $70,297 
Recognized over time*685 — — 685 812 36 — 848 
$62,981 $10,793 $165 $73,939 $62,336 $8,609 $200 $71,145 
Nine Months Ended June 30, 2026Nine Months Ended June 30, 2025
NightclubsBombshellsOtherTotalNightclubsBombshellsOtherTotal
Sales of alcoholic beverages$75,373 $14,742 $— $90,115 $77,948 $13,886 $— $91,834 
Sales of food and merchandise17,490 12,705 — 30,195 17,169 12,385 — 29,554 
Service revenues78,330 8 — 78,338 72,214 48 — 72,262 
Other revenues14,372 78 391 14,841 14,270 106 478 14,854 
$185,565 $27,533 $391 $213,489 $181,601 $26,425 $478 $208,504 
Recognized at a point in time$183,660 $27,533 $391 $211,584 $179,964 $26,387 $478 $206,829 
Recognized over time*1,905 — — 1,905 1,637 38 — 1,675 
$185,565 $27,533 $391 $213,489 $181,601 $26,425 $478 $208,504 
* Lease revenue (included in Other Revenues in Nightclubs segment) as covered by ASC 842. All other revenues are covered by ASC 606.
5. Revenues—continued
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 receivables, net in our unaudited condensed consolidated balance sheets. A reconciliation of contract liabilities with customers is presented below (in thousands):
Balance at September 30, 2025
Net Consideration
Received/Recognized		Recognized in
Revenue
Balance at June 30, 2026
Ad revenue$45 $261 $(247)$59 
Expo revenue1 263 — 264 
VIP cards— 806 (571)235 
Other31 42 (66)7 
$77 $1,372 $(884)$565 
Contract liabilities with customers are included in accrued liabilities as unearned revenues in our unaudited condensed consolidated balance sheets (see also Note 6), while the revenues associated with these contract liabilities are included in other revenues in our unaudited condensed consolidated statements of income.
In relation to the Illinois BIPA settlement (see Notes 6 and 9), VIP card claims processed during the first quarter of fiscal 2026 amounting to $470,000 were recorded in unearned revenues and subsequently ratably recognized in revenues with no actual cash received.