Segment Information

12 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

 

K. Segment Information

The following information is presented in accordance with FASB ASC 280, Segment Reporting. The Company is engaged in adult nightclubs, adult entertainment websites (“Internet”) and adult entertainment magazines and trade shows (“Media”). The Company has identified such segments based on management responsibility and the nature of the Company’s products, services and costs. There are no major distinctions in geographical areas served as all operations are in the United States. The Company measures segment profit (loss) as income (loss) from operations. Total assets are those assets controlled by each reportable segment.

The following table sets forth certain information about each segment’s financial information for the years ended September 30:

	(in thousands)	2011			2010			2009
Business segment revenues:
Nightclubs			81,773			72,061			63,370
Internet			470			562			641
Media			1,248			1,440			1,404
		$	83,491		$	74,063		$	65,415
			2011			2010			2009
Business segment operating income (loss):
Nightclubs			22,471			15,351			17,838
Internet			(86	)		76			162
Media			(67	)		(156	)		(241	)
General corporate			(3,524	)		(3,880	)		(2,724	)
		$	18,794		$	11,391		$	15,035
			2011			2010			2009
Business segment capital expenditures:
Nightclubs			11,378			4,455			1,487
Internet			4			3			5
General corporate			151			1,464			156
		$	11,533		$	5,922		$	1,648
			2011			2010			2009
Business segment depreciation and amortization:
Nightclubs			3,341			2,782			2,026
Internet			4			8			14
Media			20			20			20
General corporate			539			415			746
		$	3,904		$	3,225		$	2,806
			2011			2010			2009
Business segment assets:
Nightclubs			125,426			112,154			104,393
Internet			107			471			205
Media			773			818			903
Discontinued operations			112			4,851			22,242
General corporate			26,959			30,077			17,333
		$	153,377		$	148,371		$	145,076

General corporate expenses include corporate salaries, health insurance and social security taxes for officers, legal, accounting and information technology employees, corporate taxes and insurance, legal and accounting fees, depreciation and other corporate costs such as automobile and travel costs.  Management considers these to be non-allocable costs for segment purposes.