Segment Information (Tables)

9 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Schedule of segment reporting information, by segment

The following table sets forth certain financial information for the Company's reportable segments:

		Three Months Ended June 30,						Nine Months Ended June 30,
(in thousands)		2024			2023			2024			2023
GovDeals:
	Purchase revenue	$	—		$	—		$	—		$	—
	Consignment and other fee revenues		22,109			17,270			56,384			45,956
	Total revenue		22,109			17,270			56,384			45,956
	Segment direct profit	$	20,716		$	16,389		$	52,982		$	43,572
RSCG:
	Purchase revenue	$	51,713		$	41,439		$	134,971		$	121,651
	Consignment and other fee revenues		7,051			9,532			24,328			29,006
	Total revenue		58,764			50,971			159,299			150,657
	Segment direct profit	$	17,365		$	17,876		$	48,478		$	50,562
CAG:
	Purchase revenue	$	1,683		$	1,370		$	7,755		$	7,064
	Consignment and other fee revenues		6,967			7,615			21,009			20,731
	Total revenue		8,650			8,985			28,764			27,795
	Segment direct profit	$	7,430		$	7,938		$	23,611		$	23,466
Machinio:
	Purchase revenue	$	—		$	—		$	—		$	—
	Consignment and other fee revenues		4,106			3,559			11,994			10,144
	Total revenue		4,106			3,559			11,994			10,144
	Segment direct profit	$	3,906		$	3,381		$	11,409		$	9,611
Corporate, including elimination adjustments:
	Purchase revenue	$	—		$	—		$	—		$	—
	Consignment and other fee revenues		(16	)		(16	)		(49	)		(47	)
	Total revenue		(16	)		(16	)		(49	)		(47	)
	Segment direct profit	$	(16	)	$	(16	)	$	(49	)	$	(47	)
Consolidated:
	Purchase revenue	$	53,396		$	42,809		$	142,726		$	128,715
	Consignment and other fee revenues		40,217			37,961			113,665			105,790
	Total revenue		93,613			80,770			256,391			234,505
	Total Segment direct profit	$	49,401		$	45,568		$	136,431		$	127,165

Schedule of reconciliation of revenue from segments to consolidated

The following table reconciles segment direct profit used in the reportable segments to the Company's consolidated results:

	Three Months Ended June 30,						Nine Months Ended June 30,
(in thousands)	2024			2023			2024			2023
Reconciliation:
Total segment direct profit	$	49,401		$	45,568		$	136,431		$	127,165
Other costs and expenses from operations (1)	$	40,933			37,315			119,213			108,811
Interest and other income, net	$	(233	)		(777	)		(1,469	)		(1,609	)
Income before provision for income taxes	$	8,702		$	9,030		$	18,687		$	19,963

(1)Other costs and expenses from operations is defined as Total costs and expenses from operations per the Condensed Consolidated Statements of Operations, less Cost of goods sold (which is included in the calculation of Segment direct profit).