Note 17 - Segment Information

9 Months Ended

12 Months Ended

Jun. 30, 2016

Sep. 30, 2015

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

NOTE 17. SEGMENT INFORMATION

The Company has two reportable segments. The brokerage and advisory services segment includes broker-dealer and investment advisory services, the sale of insurance products and licensed mortgage brokerage services provided by the Broker-Dealer Subsidiaries, NAM, National Insurance, Prime Financial and GC. The tax and accounting services segment includes tax preparation and accounting services provided by Gilman.

The Corporate pre-tax loss consists of certain expenses that have not been allocated to reportable segments. 

Segment information for the three and nine months ended June 30, 2016 and 2015 is as follows: 

	Brokerage and Advisory Services		Tax and Accounting Services		Corporate				Total
Three Months Ended June 30,
2016
Revenues	$	43,956,000	$	2,386,000	$	—			$	46,342,000
Pre-tax income (loss)		1,741,000		198,000		(2,224,000	)	(a)		(285,000	)
Assets		40,798,000		3,006,000		18,469,000		(b)		62,273,000
Depreciation and amortization		185,000		44,000		73,000				302,000
Interest		—		—		13,000				13,000
Capital expenditures		48,000		—		155,000				203,000
2015
Revenues	$	39,577,000	$	2,758,000	$	—			$	42,335,000
Pre-tax income (loss)		916,000		837,000		(1,396,000	)	(a)		357,000
Assets		43,077,000		3,946,000		18,038,000		(b)		65,061,000
Depreciation and amortization		202,000		22,000		70,000				294,000
Interest		1,000		—		5,000				6,000
Capital expenditures		—		15,000		6,000				21,000

	Brokerage and Advisory Services		Tax and Accounting Services		Corporate				Total
Nine Months Ended June 30,
2016
Revenues	$	120,775,000	$	7,222,000	$	—			$	127,997,000
Pre-tax income (loss)		3,173,000		399,000		(3,885,000	)	(a)		(313,000	)
Assets		40,798,000		3,006,000		18,469,000		(b)		62,273,000
Depreciation and amortization		569,000		132,000		197,000				898,000
Interest		1,000		—		15,000				16,000
Capital expenditures		53,000		28,000		389,000				470,000
2015
Revenues	$	119,166,000	$	7,285,000	$	—			$	126,451,000
Pre-tax income (loss)		3,153,000		1,409,000		(3,153,000	)	(a)		1,409,000
Assets		43,077,000		3,946,000		18,038,000		(b)		65,061,000
Depreciation and amortization		522,000		41,000		299,000				862,000
Interest		7,000		1,000		4,000				12,000
Capital expenditures		199,000		27,000		6,000				232,000

(a)	Consists of operating expenses not allocated to reportable segments.
(b)	Consists principally of deferred tax asset.

NOTE 17. SEGMENT INFORMATION

The Company has two reportable segments. The brokerage and advisory services segment includes broker-dealer and investment advisory services, sale of insurance products and licensed mortgage brokerage services provided by the Broker-Dealer Subsidiaries, NAM, National Insurance, Prime Financial and GC. The tax and accounting services segment includes tax preparation and accounting services provided by Gilman.

Corporate pre-tax loss consists of certain expenses that have not been allocated to reportable segments.

Segment information for the years ended September 30, 2015 and 2014 is as follows:

	Brokerage and Advisory Services		Tax and Accounting Services		Corporate				Total
2015
Revenues	$	154,797,000	$	8,249,000	$	—			$	163,046,000
Pre-tax income (loss)		3,580,000		471,000		(3,573,000	)	(a)		478,000
Identifiable assets		41,466,000		4,077,000		17,839,000		(b)		63,382,000
Depreciation and amortization		744,000		113,000		270,000				1,127,000
Interest		13,000		—		—				13,000
Capital expenditures		152,000		40,000		62,000				254,000
2014
Revenues	$	176,195,000	$	8,097,000	$	—			$	184,292,000
Pre-tax income (loss)		11,189,000		799,000		(4,166,000	)	(a)		7,822,000
Identifiable assets		44,222,000		2,907,000		17,664,000		(b)		64,793,000
Depreciation and amortization		754,000		73,000		309,000				1,136,000
Interest		33,000		—		—				33,000
Capital expenditures		109,000		55,000		40,000				204,000

(a)Consists of executive salaries and other expenses not allocated to reportable segments by management.

(b)Consists principally of deferred tax assets.