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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Cash flows from operating activities:    
Net (loss) income $ (636,000) $ 2,335,000
Adjustments to reconcile net (loss) income to net cash used in operating activities:    
Depreciation and amortization 136,000 120,000
Deferred income taxes (102,000) (876,000)
Stock based compensation (6,000) 283,000
Loss on sale of available-for-sale securities 45,000 31,000
Structured settlements – accrued interest (1,567,000) (1,302,000)
Structured settlements – gains (1,598,000) (1,527,000)
Unrealized gain on other investments (18,000) (62,000)
Unrealized foreign exchange loss on other investments 254,000 118,000
Changes in:    
Prepaid and income taxes receivable (3,478,000) 906,000
Due from third party collection agencies and attorneys 68,000 493,000
Other assets (124,000) (423,000)
Income taxes payable (493,000)
Other liabilities 1,307,000 (219,000)
Net cash used in operating activities (6,212,000) (123,000)
Cash flows from investing activities:    
Purchase of consumer receivables acquired for liquidation (463,000) (4,419,000)
Principal collected on receivables acquired for liquidation 2,899,000 2,184,000
Purchase of available-for-sale securities (7,568,000) (7,136,000)
Proceeds from sale of available-for-sale securities 7,132,000 12,303,000
Purchase of non-controlling interest (800,000)
Investments in personal injury claims – advances (5,178,000) (7,013,000)
Investments in personal injury claims – receipts 5,592,000 9,049,000
Capital expenditures (6,000) (26,000)
Investments in structured settlements – advances (4,595,000) (4,179,000)
Investments in structured settlements – receipts 1,963,000 1,661,000
Net cash (used in) provided by investing activities (224,000) 1,624,000
Cash flows from financing activities:    
Purchase of treasury stock (7,180,000)
Distributions to non-controlling interest (180,000) (438,000)
Borrowings of other debt – CBC 5,309,000 5,532,000
Repayment of other debt – CBC (1,178,000) (1,226,000)
Net cash provided by (used in) financing activities 3,951,000 (3,312,000)
Net decrease in cash and cash equivalents (2,485,000) (1,811,000)
Cash and cash equivalents at beginning of period 18,526,000 24,315,000
Cash and cash equivalents at end of period 16,041,000 22,504,000
Supplemental disclosure of cash flow information :    
Cash paid for: Interest 914,000 736,000
Cash paid for: Income taxes 6,167,000
Supplemental disclosure of non-cash flow investing activities :    
Issuance of restricted stock to purchase subsidiary shares from non-controlling interest $ 1,000,000