SEGMENT INFORMATION (Tables)

6 Months Ended

Mar. 31, 2019

Segment Reporting [Abstract]

Segment Information

Segment information for the three and six months ended March 31, 2019 and 2018 is as follows: 

	Brokerage and Advisory Services			Tax and Accounting Services		Corporate				Total
Three Months Ended March 31,
2019
Revenues	$	42,578,000		$	4,122,000	$	—			$	46,700,000
Pre-tax income (loss)	(3,458,000		)	1,576,000		(2,011,000		)	(a)	(3,893,000		)
Assets	49,823,000			7,032,000		13,047,000			(b)	69,902,000
Depreciation and amortization	205,000			133,000		123,000				461,000
Interest	10,000			—		—				10,000
Capital expenditures	160,000			44,000		645,000				849,000
2018
Revenues	$	56,478,000		$	3,868,000	$	—			$	60,346,000
Pre-tax income (loss)	3,668,000			1,940,000		(6,282,000		)	(c)	(674,000		)
Assets	51,638,000			4,635,000		9,660,000			(b)	65,933,000
Depreciation and amortization	181,000			63,000		135,000				379,000
Interest	2,000			—		—				2,000
Capital expenditures	5,000			—		—				5,000

	Brokerage and Advisory Services			Tax and Accounting Services		Corporate				Total
Six Months Ended March 31,
2019
Revenues	$	99,910,000		$	4,897,000	$	—			$	104,807,000
Pre-tax income (loss)	(251,000		)	1,073,000		(3,392,000		)	(a)	(2,570,000		)
Assets	49,823,000			7,032,000		13,047,000			(b)	69,902,000
Depreciation and amortization	398,000			204,000		256,000				858,000
Interest	18,000			—		—				18,000
Capital expenditures	171,000			71,000		758,000				1,000,000
2018
Revenues	$	106,034,000		$	4,391,000	$	—			$	110,425,000
Pre-tax income (loss)	5,242,000			948,000		(12,631,000		)	(c)	(6,441,000		)
Assets	51,638,000			4,635,000		9,660,000			(b)	65,933,000
Depreciation and amortization	367,000			121,000		270,000				758,000
Interest	5,000			—		—				5,000
Capital expenditures	44,000			6,000		—				50,000

(a) Consists of professional fees, depreciation expense and other expenses not allocated to reportable segments by management.

(b) Consists principally of deferred tax assets, cash, prepaid and fixed asset balances held at Corporate.

(c) Consists of loss on the change in fair value of warrant liability and executive salaries and other expenses not allocated to reportable segments by management.