Live Ventures (LIVE) 10-K22 Dec 232023 FY Annual reportFinancial data

Company Profile

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Sep. 30, 2023	Dec. 11, 2023	Mar. 31, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--09-30
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-33937
Entity Registrant Name	Live Ventures Incorporated
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	85-0206668
Entity Address, Address Line One	325 E Warm Springs Road
Entity Address, Address Line Two	Suite 102
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89119
City Area Code	702
Local Phone Number	997-5968
Security12b Title	Common Stock, $0.001 par value per share
Trading Symbol	LIVE
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 40.6
Entity Common Stock, Shares Outstanding		3,162,415
Documents Incorporated by Reference	None
Entity Central Index Key	0001045742
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
Audit Information	Sep. 30, 2023
Auditor Information [Abstract]
Auditor Name	Frazier & Deeter, LLC
Auditor Firm ID	215
Auditor Location	Atlanta, Georgia

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 4,309	$ 4,600
Trade receivables, net	41,194	25,665
Inventories, net	131,314	97,659
Income taxes receivable	1,116	4,403
Prepaid expenses and other current assets	4,919	2,477
Total current assets	182,852	134,804
Property and equipment, net	80,703	64,590
Right of use asset - operating leases	54,544	33,659
Deposits and other assets	1,282	647
Intangible assets, net	26,568	3,844
Goodwill	75,866	41,093
Total assets	421,815	278,637
Current liabilities
Accounts payable	27,190	10,899
Accrued liabilities	31,826	16,486
Current portion of lease obligations - operating leases	11,369	7,851
Current portion of lease obligations - finance leases	359	217
Total current liabilities	97,821	56,388
Noncurrent liabilities
Lease obligation long term - operating leases	48,156	30,382
Lease obligation long term - finance leases	32,942	19,568
Deferred tax liability	14,035	8,818
Other non-current obligations	4,104	1,615
Total liabilities	321,680	181,475
Commitments and contingencies
Stockholders' equity:
Common stock, $0.001 par value, 10,000,000 shares authorized, 3,164,330 shares issued and outstanding at September 30, 2023; 3,074,833 issued and outstanding at September 30, 2022	2	2
Paid-in capital	69,387	65,321
Treasury stock common 660,063 shares as of September 30, 2023 and 620,971 shares as of September 30, 2022	(8,206)	(7,215)
Accumulated earnings	38,959	39,509
Equity attributable to Live stockholders	100,135	97,610
Non-controlling interest	0	(448)
Total stockholders' equity	100,135	97,162
Total liabilities and stockholders' equity	421,815	278,637
Related Party
Current liabilities
Current portion of long-term debt	4,000	2,000
Noncurrent liabilities
Long-term debt, net of current portion	6,914	2,000
Nonrelated Party
Current liabilities
Current portion of long-term debt	23,077	18,935
Noncurrent liabilities
Long-term debt, net of current portion	78,710	59,704
Seller Notes \| Related Party
Noncurrent liabilities
Seller notes - related parties	38,998	3,000
Series E Convertible Preferred Stock
Stockholders' equity:
Series E convertible preferred stock, $0.001 par value, 200,000 shares authorized, 47,840 issued and outstanding at September 30, 2023 and 2022 , respectively, with a liquidation preference of $0.30 per share	0	0
Treasury stock Series E preferred 50,000 shares as of September 30, 2023 and 2022	$ (7)	$ (7)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Stockholders' equity:
Common stock, par value (in usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	3,164,330	3,074,833
Common stock, shares outstanding (in shares)	3,164,330	3,074,833
Treasury stock, shares (in shares)	660,063	620,971
Series E Convertible Preferred Stock
Stockholders' equity:
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	200,000	200,000
Preferred stock, issued (in shares)	47,840	47,840
Preferred stock, outstanding (in shares)	47,840	47,840
Preferred stock, liquidation preference per share (in usd per share)	$ 0.30	$ 0.30
Treasury stock, shares (in shares)	50,000	50,000

CONSOLIDATED STATEMENTS OF (LOS

CONSOLIDATED STATEMENTS OF (LOSS) INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenues	$ 355,171	$ 286,913
Cost of revenues	239,605	189,086
Gross profit	115,566	97,827
Operating expenses:
General and administrative expenses	86,670	54,531
Sales and marketing expenses	13,447	12,459
Impairment expense	0	4,910
Total operating expenses	100,117	71,900
Operating income	15,449	25,927
Other income (expense):
Interest expense, net	(12,741)	(4,209)
Loss on disposition of SW Financial	(1,696)	0
SW Financial settlement	2,750	0
Gain on bankruptcy settlement	0	11,352
Other expense, net	(2,293)	(1,454)
Total other (expense) income, net	(13,980)	5,689
Income before income taxes	1,469	31,616
Provision for income taxes	1,571	6,875
Net (loss) income	$ (102)	$ 24,741	[1]
(Loss) income per share:
Basic (in usd per share)	$ (0.03)	$ 7.94	[1]
Diluted (in usd per share)	$ (0.03)	$ 7.84	[1]
Weighted average common shares outstanding:
Basic (in shares)	3,133,554	3,116,214
Diluted (in shares)	3,153,033	3,155,535

[1] Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022.

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total		Common Stock	Paid-In Capital	Common stock Treasury stock	Series E Preferred Stock Treasury Stock	Accumulated Earnings	Non-controlling Interest	Series B Preferred Stock Preferred Stock	Series E Preferred Stock Preferred Stock
Beginning Balance (in shares) at Sep. 30, 2021			1,582,334						315,790	47,840
Beginning balance at Sep. 30, 2021	$ 75,080		$ 2	$ 65,284	$ (4,519)	$ (7)	$ 14,768	$ (448)	$ 0	$ 0
Increase (Decrease) in Stockholders' Equity and Non-Controlling Interest [Roll Forward]
Stock based compensation	$ 37			37
Conversion of Series B preferred stock (in shares)			1,578,950						(315,790)
Stock options exercised (in shares)	0
Purchase of common treasury stock (in shares)			(86,451)
Purchase of common treasury stock	$ (2,696)				(2,696)
Net income	24,741	[1]					24,741	0
Ending balance (in shares) at Sep. 30, 2022			3,074,833						0	47,840
Ending balance at Sep. 30, 2022	97,162		$ 2	65,321	(7,215)	(7)	39,509	(448)	$ 0	$ 0
Increase (Decrease) in Stockholders' Equity and Non-Controlling Interest [Roll Forward]
Stock based compensation	446			446
Issuance of common stock (in shares)			116,441
Issuance of common stock	$ 3,200			3,200
Stock options exercised (in shares)	31,250		12,148
Write-off of NCI	$ 448			448			(448)	448
Taxes paid on net settlement of stock options exercised	(28)			(28)
Purchase of common treasury stock (in shares)			(39,092)
Purchase of common treasury stock	(991)				(991)
Net income	(102)						(102)
Ending balance (in shares) at Sep. 30, 2023			3,164,330						0	47,840
Ending balance at Sep. 30, 2023	$ 100,135		$ 2	$ 69,387	$ (8,206)	$ (7)	$ 38,959	$ 0	$ 0	$ 0

[1] Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Operating activities:
Net income	$ (102,000)	$ 24,741,000	[1]
Adjustments to reconcile net income to net cash provided by operating activities, net of acquisition:
Depreciation and amortization	14,257,000	7,168,000
Amortization of seller note discount	1,799,000	0
Loss on disposal of property and equipment	60,000	510,000
Amortization of debt issuance costs	78,000	(78,000)
Loss on impairment of goodwill and intangibles	0	4,910,000
Gain on bankruptcy settlement	0	(11,501,000)
Stock based compensation expense	446,000	37,000
Loss on write off an ROU	0	522,000
Amortization of right of use assets	4,800,000	1,050,000
Disposal of SW Financial, net of cash retained	1,509,000	0
Change in reserve for uncollectible accounts	1,436,000	71,000
Change in reserve for obsolete inventory	1,402,000	582,000
Changes in assets and liabilities, net of acquisitions:
Trade receivables	792,000	(1,129,000)
Inventories	(9,544,000)	(20,213,000)
Prepaid expenses and other current assets	2,558,000	1,663,000
Change in deferred income taxes	(2,853,000)	6,022,000
Deposits and other assets	(586,000)	34,000
Accounts payable	556,000	(2,376,000)
Accrued liabilities	6,103,000	(364,000)
Income taxes receivable	3,287,000	(5,279,000)
Other liabilities	(3,000)	31,000
Net cash provided by operating activities	25,995,000	6,401,000
Investing activities:
Better Backers acquisition	0	(3,166,000)
Flooring Liquidators acquisition, net of cash acquired	(32,669,000)	0
PMW acquisition, net of cash acquired	(20,000,000)	0
Purchases of property and equipment	(10,002,000)	(12,128,000)
Kinetic acquisition, net of cash acquired	0	(24,757,000)
Cal Coast Carpets acquisition	(1,300,000)	0
Proceeds from the sale of property and equipment	87,000	15,000
Net cash used in investing activities	(63,884,000)	(40,036,000)
Financing activities:
Net borrowings under revolver loans	13,672,000	21,577,000
Proceeds from failed sales and leaseback transaction	12,737,000	8,179,000
Cash paid for taxes on net settlement of stock option exercise	(28,000)	0
Proceeds from issuance of notes payable	15,773,000	17,000,000
Payments on notes payable	(8,048,000)	(10,503,000)
Purchase of common treasury stock	(991,000)	(2,696,000)
Payments for debt acquisition costs	(98,000)	0
Proceeds from issuance of related party notes payable	7,000,000	0
Payments on financing leases	(2,419,000)	(61,000)
Debtor in possession cash	0	75,000
Net cash provided by financing activities	37,598,000	33,571,000
Net decrease in cash and cash equivalents	(291,000)	(64,000)
Cash and cash equivalents, beginning of year	4,600,000	4,664,000
Cash and cash equivalents, end of year	4,309,000	4,600,000
Supplemental cash flow disclosures:
Interest paid	7,801,000	3,962,000
Income taxes paid, net	379,000	6,149,000
Flooring Liquidators
Operating activities:
Net income	(102,000)	24,741,000
Noncash financing and investing activities:
Notes Issued	31,700,000	0
Stock Issued	3,200,000	0
Liabilities Assumed	2,000,000	0
PMW
Operating activities:
Net income	(102,000)	24,741,000
Noncash financing and investing activities:
Notes Issued	2,500,000	0
Liabilities Assumed	$ 2,675,000	$ 0

[1] Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022.

Background and Basis of Present

Background and Basis of Presentation	12 Months Ended
Background and Basis of Presentation	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Basis of Presentation	Note 1: Background and Basis of Presentation The accompanying consolidated financial statements include the accounts of Live Ventures Incorporated, a Nevada corporation, and its subsidiaries (collectively, “Live Ventures” or the “Company”). Live Ventures is a diversified holding company with a strategic focus on value-oriented acquisitions of domestic middle-market companies. The Company has five operating segments: Retail-Entertainment, Retail-Flooring, Flooring Manufacturing, Steel Manufacturing, and Corporate and Other. The Retail-Entertainment segment includes Vintage Stock, Inc. (“Vintage Stock”), which is engaged in the retail sale of new and used movies, music, collectibles, comics, books, games, game systems and components. The Retail-Flooring segment includes Flooring Liquidators, Inc. (“Flooring Liquidators”), which is engaged in the retail sale and installation of floors, carpets, and countertops. The Flooring Manufacturing segment includes Marquis Industries, Inc. (“Marquis”), which is engaged in the manufacture and sale of carpet and the sale of vinyl and wood floor coverings. The Steel Manufacturing Segment includes Precision Industries, Inc. (“Precision Marshall”), which is engaged in the manufacture and sale of alloy and steel plates, ground flat stock and drill rods, The Kinetic Co., Inc. (“Kinetic”), which is engaged in the production of industrial knives and hardened wear products for the tissue and metals industries, and Precision Metal Works, Inc. (“PMW”), which is engaged in metal forming, assembly, and finishing solutions across diverse industries, including appliance, automotive, hardware, electrical, electronic, medical products, and devices. PMW reports on a 13-week quarter, as opposed to the Company's calendar quarter reporting. However, the Company has determined that the difference in reporting periods has no material effect on its reported financial results.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2: Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company, its majority owned subsidiaries over which the Company exercises control, and a variable interest entity (“VIE”). The Company recorded a non-controlling interest within stockholders’ equity for the portion of the entity’s equity attributed to the consolidated entities that are not wholly owned. All intercompany accounts and transactions have been eliminated in consolidation. Reclassifications Certain amounts in the prior period have been reclassified to conform to the current period presentation. These reclassifications have no material effect on the reported financial results. For the year ended September 30, 2022, the Company has reclassified approximately $8.2 million from operating activities to financing activities in its consolidated statement of cash flows for the period, which relates to proceeds received from a failed sales and leaseback transaction as part of the Kinetic acquisition (see Note 4). The reclassification decreased fiscal year 2022 cash generated from operating activities from $14.6 million as previously reported to $6.4 million as adjusted. The reclassification has no impact on overall cash flow, net income, or adjusted EBITDA for the year ended September 30, 2022, nor does it have any impact on the Company's financial covenants, or financial statements for the year ended September 30, 2023. Non-controlling Interest The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation,” which governs the accounting for and reporting of non-controlling interests (“NCI’s”) in partially owned consolidated subsidiaries and the loss control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI’s be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as an equity transaction rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance. This standard also required changes to certain presentation and disclosure requirements. In July 2020, the Company acquired a 50% interest in HiYield, LLC, a Nevada partnership (“HiYield”). As of September 30, 2023, the Company had ceased doing business through HiYield, and, consequently, recorded a write-off of the existing NCI balance of approximately $448,000 against paid-in capital. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current and long-term trade and other receivables, the estimated reserve for excess and obsolete inventory, fair values in connection with the analysis of goodwill, other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets, lease terminations, and estimated useful lives for intangible assets and property and equipment. Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, advances to affiliates and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, leases, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices are available (Level 2 inputs). The carrying amounts of long-term debt at September 30, 2023 and 2022 approximate fair value. Cash and Cash Equivalents Cash and Cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value. Trade Receivables The Company grants trade credit to customers under credit terms that it believes are customary in the industries in which it operates and does not require collateral to support customer trade receivables. Some of the Company’s trade receivables are factored primarily through two factors. Factored trade receivables are sold without recourse for substantially all of the receivables balances for credit approved accounts. The factor purchases the trade receivable(s) for the gross amount of the respective invoice(s), less factoring commissions, trade and cash discounts. The factor charges the Company a factoring commission for each trade account, which is between 0.45-0.50% of the gross amount of the invoice(s) factored on the date of the purchase, plus an additional rate of 0.0125% for each credit term extension of 30 days, or portion thereof. The minimum annual commission due the factor is approximately $200,000 per contract year. As of September 30, 2023 and 2022, the balance of factored trade receivables was approximately $4.3 million and $5.7 million, respectively. The following table details the Company's trade receivables as of September 30, 2023 and 2022 ($000’s): September 30, September 30, Trade receivables, net: Accounts receivable $ 42,762 $ 25,797 Less: Allowance for doubtful accounts (1,568) (132) $ 41,194 $ 25,665 Allowance for Doubtful Accounts The Company maintains an allowance for doubtful accounts, which includes allowances for accounts and factored trade receivables, customer refunds, dilution and fees from local exchange carrier billing aggregators and other uncollectible accounts. The allowance for doubtful accounts is based upon historical bad debt experience and periodic evaluations of the aging and collectability of the trade receivables. This allowance is maintained at a level which the Company believes is sufficient to cover potential credit losses and trade receivables are only written off to bad debt expense as uncollectible after all reasonable collection efforts have been made. The Company has also purchased accounts receivable credit insurance to cover some non-factored trade and other receivables which helps reduce potential losses due to doubtful accounts. At September 30, 2023 and 2022, the allowance for doubtful accounts was approximately $1.6 million and $132,000, respectively. The increase is primarily due to the Company recording an allowance against the promissory note with ARCA Recycling, Inc. (“ARCA”) [see Note 16]. Inventories Inventories are valued at the lower of the inventory’s cost (first in, first out basis or “FIFO”) or net realizable value of the inventory. Management compares the cost of inventory with its net realizable value and an allowance is made to write down inventory to net realizable value, if lower. Management also reviews inventory to determine if excess or obsolete inventory is present and a reserve is made to reduce the carrying value for inventory for such excess and or obsolete inventory. At years ended September 30, 2023 and 2022, the inventory reserves were approximately $3.8 million and $2.4 million, respectively. The following table details the Company's inventories as of September 30, 2023 and 2022 ($000’s): September 30, September 30, Inventory, net Raw materials $ 32,590 $ 35,829 Work in progress 9,028 7,539 Finished goods 50,082 32,814 Merchandise 43,438 23,900 135,138 100,082 Less: Inventory reserves (3,824) (2,423) $ 131,314 $ 97,659 Property and Equipment Property and Equipment are stated at cost less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives of building and improvements are three five three three three The Company periodically reviews its property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. The Company assesses recoverability based on several factors, including its intention with respect to its stores and those stores projected undiscounted cash flows. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows. Goodwill The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other . Under ASC 350, goodwill is not amortized; rather, it is tested for impairment on at least an annual basis. Goodwill represents the excess of consideration paid over the fair value of underlying identifiable net assets of business acquired. The Company tests goodwill during the fourth quarter of each fiscal year or more frequently if events arise or circumstances change that indicate that goodwill may be impaired. The Company assesses whether goodwill impairment exists using both qualitative and quantitative assessments. The qualitative assessment involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, or if the Company elects not to perform a qualitative assessment, a quantitative assessment is performed, as required by ASC 350, to determine whether a goodwill impairment exists. The quantitative test is used to compare the carrying amount of the reporting unit's assets to the fair value of the reporting unit. If the fair value exceeds the carrying value, no further evaluation is required, and no impairment loss is recognized. An impairment loss occurs if the amount of the recorded goodwill exceeds the implied goodwill. The determination of the fair value of the Company's reporting units is based, among other things, on estimates of the future operating performance of the reporting unit being valued. A goodwill impairment test is required to be completed, at minimum, once annually, and any resulting impairment loss recorded upon completion of the assessment. Changes in market conditions, among other factors, may have an impact on these estimates and require interim impairment assessments. When performing the two-step quantitative impairment test, the Company's methodology includes the use of an income approach which discounts future net cash flows to their present value at a rate that reflects the Company's cost of capital, otherwise known as the discounted cash flow method (“DCF”). These estimated fair values are based on estimates of future cash flows of the businesses. Factors affecting these future cash flows include the continued market acceptance of the products and services offered by the businesses, the development of new products and services by the businesses and the underlying cost of development, the future cost structure of the businesses, and future technological changes. The Company also incorporates market multiples for comparable companies in determining the fair value of our reporting units. Any such impairment would be recognized in full in the reporting period in which it has been identified. Intangible Assets The Company’s intangible assets consist of customer relationship intangibles, favorable leases, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, and marketing and technology related intangibles. Upon acquisition, estimates are made in valuing acquired intangible assets, which include but are not limited to, future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – three three seven Revenue Recognition General The Company accounts for its sales revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“Topic 606”) . Topic 606 provides a five-step revenue recognition model that is applied to the Company’s customer contracts. Under this model we (i) identify the contract with the customer, (ii) identify our performance obligations in the contract, (iii) determine the transaction price for the contract, (iv) allocate the transaction price to our performance obligations and (v) recognize revenue when or as we satisfy our performance obligations. Revenue is recognized upon transfer of control of the promised goods or the performance of the services to customers in an amount that reflects the consideration expected to be receive in exchange for those goods or services. The Company enters into contracts that may include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. Retail - Entertainment Segment The Retail-Entertainment Segment derives revenue primarily from direct sales of entertainment products. Sales are generally of a cash-and-carry nature, and contain a single performance obligation. Consequently, revenue is recorded at the point in time in which the sale is made. Revenues are recorded net of sales taxes collected from customers. Retail - Flooring Segment The Retail-Flooring Segment derives revenue primarily from the sale of flooring products and installation services, which are recognized at the point-of-sale and over time, respectively. Retail sales are generally of a cash-and-carry nature, and contain a single performance obligation. Consequently, revenue is recorded at the point in time in which the sale is made. Installation services generally contain multiple performance obligations requiring revenue to be recognized over a period of time based on percentage of completion. All direct costs are either paid and or accrued for in the period in which the sale is recorded. Revenues are recorded net of sales taxes collected from customers. For the year ended September 30, 2023, revenue for retail and installation services sales was approximately $59.4 million and $16.4 million, respectively. Flooring and Steel Manufacturing Segments The Flooring Manufacturing Segment derives revenue primarily from the sale of carpet and hard surface flooring products, including shipping and handling amounts. The Steel Manufacturing Segments derives revenue primarily from the sale of steel plates, ground flat stock and drill rods, and tooling, including shipping and handling amounts. Revenue for these segments generally contain a single performance obligation and is recognized at the point title passes to the customer. At the time revenue is recognized, the Company records a provision for the estimated amount of future returns based primarily on historical experience and any known trends or conditions that exist at the time revenue is recognized. Revenues are recorded net of taxes collected from customers. All direct costs are either paid and or accrued for in the period in which the sale is recorded. Spare Parts For spare parts sales, the Company transfers control and recognizes a sale when it ships the product to the customer or when the customer receives product based upon agreed shipping terms. Each unit sold is considered an independent, unbundled performance obligation. The Company has no additional performance obligations other than spare parts sales that are material in the context of the contract. The amount of consideration received and revenue recognized varies due to sales incentives and returns offered to customers. When customers retain the right to return eligible products, the Company reduces revenue for the estimate of the expected returns, which is primarily based on an analysis of historical experience. Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues. Customer Liabilities The Company recognizes the portion of the dollar value of prepaid stored-value products that ultimately is unredeemed (“breakage”) in accordance with ASU 2016-04 Liabilities- Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products. Because the Company expects to be entitled to a breakage amount for a liability resulting from the sale of a prepaid stored-value product, the Company utilized the Redemption Pattern methodology. Under this methodology, the Company shall derecognize the amount related to the expected breakage in proportion to the pattern of rights expected to be exercised by the product holder only to the extent that it is probable that a significant reversal of the recognized breakage amount will not subsequently occur. The Company establishes a liability upon the issuance of merchandise credits and the sale of gift cards. Breakage income related to gift cards which are no longer reportable under state escheatment laws of approximately $12,000 and $65,000 for the years ended September 30, 2023 and 2022, respectively, is recorded in other income in our consolidated financial statements. Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled approximately $1.0 million and $445,000 for the years ended September 30, 2023 and 2022, respectively. The increase is due to the acquisition of Flooring Liquidators, as well as increased advertising costs among the Company's other subsidiaries. Fair Value Measurements ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: Level 1 - inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. The fair value of inventory acquired as part of a business combination is based on a three-part valuation utilizing the comparable sales method which is based on Level 2 and Level 3 inputs. The comparative sales method utilizes the actual or expected selling prices of finished goods to customers in the ordinary course of business as the base amount that must be adjusted for factors that are generally relevant in determining the Fair Value of the inventory including: • the time that would be required to dispose of this inventory; • the expenses that would be expected to be incurred in the disposition; and • a profit commensurate with the amount of investment in the assets and the degree of risk. The fair value of property, plant and equipment, and goodwill acquired as part of a business combination is based on a third-party valuation utilizing the indirect method of cost approach which is based on Level 2 and Level 3 inputs. In the indirect method of Cost Approach, the Reproduction Cost New for each asset or group of assets is determined by indexing the original capitalized cost basis. The cost basis generally includes the base cost of the asset and certain contributory costs, such as sales tax, freight and handling charges, installation, general contractor’s costs, and engineering and design costs. The index factors used in this analysis are based on the asset type and manufacture date. Index factors were derived from various published sources including Marshall Valuation Service and the Bureau of Labor Statistics. The fair value of debt assumed as part of a business combination is discounted utilizing implied interest rates, as applicable, which is based on Level 1 and Level 2 inputs. Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of (Loss) Income. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods. Lease Accounting The Company leases retail stores, manufacturing and warehouse facilities, and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2054 with various renewal options for additional periods. The agreements, which are classified as either operating or finance leases, generally provide for minimum and, in some cases percentage rent and require it to pay all insurance, taxes and other maintenance costs. For contracts entered into on or after October 1, 2019, the Company assesses at contract inception whether the contract is, or contains, a lease. Generally, it determines that a lease exists when (i) the contract involves the use of a distinct identified asset, (ii) obtains the right to substantially all economic benefits from use of the asset and (iii) it has the right to direct the use of the asset. At the lease commencement date, the Company recognizes a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of 12 months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs, such as brokerage commissions, less any lease incentives received. All right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, discounted using an estimate of the Company’s incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities as of October 1, 2019 were based on the original lease terms. Lease payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the noncancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised, and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain of the Company’s real estate lease agreements require variable lease payments that do not depend on an underlying index or rate, such as sales and value-added taxes, the Company’s proportionate share of actual property taxes, insurance, common area maintenance, and utilities. The Company has elected an accounting policy, as permitted by ASC 842, not to account for such payments as part of related lease payments. Consequently, such payments are recognized as operating expenses when incurred. Lease expense for operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. Amortization of the right-of-use asset for operating leases reflects amortization of the lease liability, any differences between straight-line expense and related lease payments during the accounting period, and any impairments. Finance lease payments are allocated between a reduction of the lease liability and interest expense, and the related asset is depreciated as described under “Property and Equipment” above. Stock-Based Compensation The Company from time to time grants restricted stock awards and options to employees, non-employees and Company executives and directors. Such awards are valued based on the grant date fair-value of the instruments. The value of each award is amortized on a straight-line basis over the vesting period. Earnings Per Share Earnings per share is calculated in accordance with ASC 260, “ Earnings Per share ”. Under ASC 260 basic earnings per share is computed using the weighted average number of common shares outstanding during the period, except that it does not include unvested restricted stock subject to cancellation. Diluted earnings per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of warrants, options, restricted shares and convertible preferred stock. The dilutive effect of outstanding restricted shares, options and warrants is reflected in diluted earnings per share by application of the treasury stock method. Convertible preferred stock is reflected on an if-converted basis. Segment Reporting ASC Topic 280, “ Segment Reporting ,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a Company’s management organizes segments within the Company for making operating decisions and assessing performance. The Company determined it has five operating segments (See Note 19). Concentration of Credit Risk The Company maintains cash balances in bank accounts in each state the Company has business operations. The Company places its cash with high quality financial institutions. Accounts are insured by the Federal Deposit Insurance Corporation up to $250,000 per institution as of September 30, 2023. At times, balances may exceed federally insured limits. As of September 30, 2023, the Company had approximately $1.6 million of cash with financial institutions in excess of FDIC insurance limits. Recently Issued Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments, which introduces a new approach to estimate credit losses on certain types of financial instruments based on expected losses instead of incurred losses. It also modified the impairment model for available-for-sale debt securities and provided a simplified accounting model for purchased financial assets with credit deterioration since their origination. ASU No. 2016-13 is effective for smaller reporting companies for fiscal years beginning after December 15, 2021 and the interim periods within those fiscal years. Early adoption is permitted. The Company has adopted this new accounting standard on its consolidated financial statements and related disclosures; however, adoption of this ASU has had no material impact on the Company's financial statements. In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848), codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. Effective December 31, 2021, the Secured Overnight Financing Rate (“SOFR”) replaced the USD London Interbank-Offered Rate (“LIBOR”) for most financial benchmarking. The guidance may be applied upon issuance of ASC 848 through December 31, 2022. The Company has adopted this new accounting standard on its consolidated financial statements and related disclosures; however, adoption of this ASU has had no material impact on the Company's financial statements. In May 2021, the FASB issued ASU No. 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic. This update is effective for the Company’s fiscal years beginning after December 15, 2021. The Company has adopted this new accounting standard on its consolidated financial statements and related disclosures; however, adoption of this ASU has had no material impact on the Company's financial statements.

Variable Interest Entity

Variable Interest Entity	12 Months Ended
Variable Interest Entity	Sep. 30, 2023
Variable Interest Entity, Measure of Activity [Abstract]
Variable Interest Entity	Variable Interest Entity In May 2023, the Company shut down the operations and deconsolidated the assets and liabilities of SW Financial. The Company recognized a loss on deconsolidation of SW Financial's assets and liabilities of approximately $1.7 million, as detailed in the table below (in $000’s): Accounts payable $ 242 Lease liabilities 728 Total deconsolidation of liabilities 970 Cash 187 Accounts receivable 130 Other current assets 187 Intangible assets Customer Relationships 1,348 Tradenames 72 Subtotal Intangible Assets 1,420 Right-of-use assets 687 Other assets 55 Total deconsolidation of assets 2,666 Total loss on deconsolidation $ (1,696) In connection with the shutdown, on March 31, 2023, the Company entered into a Settlement Agreement and Mutual Release (“Agreement I”) with Angia Holdings, LLC and Thomas Diamante and Lawrence Zelin (“Principals”). Agreement I stipulated that the Principals would pay the Company $1,000,000 within 10 days of the effective date of Agreement I, and an additional $1,000,000 within 45 days of the effective date of Agreement I if a joint venture, with terms acceptable to the Company, was not formed. The Principals made the initial $1,000,000 payment in April 2023, and, having failed to form a joint venture, made the second $1,000,000 payment in May 2023. The Company recorded a gain on receipt of the settlement amounts of $2,000,000 On August 30, 2023, the Company entered into a second Agreement with Angia Holdings, LLC and its Principals (“Agreement II”). Agreement II stipulated that the Principals would pay the Company and additional $1.5 million, of which $750,000 was received and recognized as income as of September 30, 2023. The remaining $750,000 will be recognized into income upon receipt.

Acquisitions

Acquisitions	12 Months Ended
Acquisitions	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Note 4: Acquisitions Acquisition of QEP On September 20, 2023, Marquis acquired the Harris Flooring Group® brands from Q.E.P., a designer, manufacturer, and distributor of a broad range of best-in-class flooring and installation solutions for commercial and home improvement projects. Specifically, Marquis acquired the Harris Flooring Group brands, inventory, and book of business and intends to retain all sales representatives. The purchase price was $10.1 million, consisting of $3.0 million in cash at close, and the recording of a deferred payment of $5.1 million and holdback of $2.0 million. The acquisition was determined to be an asset acquisition for accounting purposes. The entirety of the purchase was allocated to inventory. Acquisition of PMW On July 20, 2023 (“Effective Date”), the Company acquired PMW, a Kentucky-based Metal Stamping and Value-Added Manufacturing Company. PMW was acquired for total consideration of approximately $28 million, comprised of a $25 million purchase price, plus closing cash, and subject to working capital adjustments, with additional consideration of up to $3 million paid in the form of an earn-out. The purchase price was funded in part by a $2.5 million seller note, borrowings under a credit facility of $14.4 million, and proceeds under a sale and leaseback transaction of approximately $8.6 million. The acquisition involved no issuance of stock of the Company. As of the Effective Date, the Company entered into a sales and leaseback transaction for two properties acquired, one located in Frankfort, Kentucky, and the other located in Louisville, Kentucky, with Legacy West Kentucky Portfolio, LLC (“Lessor”). The aggregate sales price of the Real Estate was approximately $14.5 million. The Louisville, Kentucky property was acquired on the Effective Date for $5.1 million in connection with an option of the Acquired Company to purchase that property. The provisions of each of the two lease agreements include a 20-year lease term with two five five The fair value of the purchase price components outlined above was $26.8 million due to fair value adjustments for the contingent consideration, cash acquired, and working capital adjustments, as detailed below (in $000's): Purchase price $ 25,000 Fair value of earnout 2,675 Cash from balance sheet 1,602 Working capital adjustment (2,500) Net purchase price $ 26,777 Under the preliminary purchase price allocation, the Company recognized goodwill of approximately $4.7 million, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of July 20, 2023, as calculated by an independent third-party firm. Because the transaction was considered a stock purchase for tax purposes, none of the goodwill arising from the acquisition will deductible for tax purposes. The table below outlines the purchase price allocation of the purchase for PMW to the acquired identifiable assets, liabilities assumed and goodwill (in $000’s): Net purchase price $ 26,777 Accounts payable 10,788 Accrued liabilities 5,771 Total liabilities assumed 16,559 Total consideration 43,336 Cash 1,602 Accounts receivable 12,613 Inventory 6,390 Property, plant and equipment 13,616 Intangible assets 3,600 Other assets 849 Total assets acquired 38,670 Total goodwill $ 4,666 Proforma Information The table below presents selected proforma information for the Company for the years ended September 30, 2023 and 2022, assuming that the acquisition had occurred on October 1, 2021 (the beginning of the Company’s 2022 fiscal year), pursuant to ASC 805-10-50. This proforma information does not purport to represent what the actual results of operations of the Company would have been had the acquisition occurred on that date, nor does it purport to predict the results of operations for future periods (in $000’s). Year Ended September 30, 2023 As Reported Adjustments Proforma Live (1) PMW (2) Adjustments (3) Total Net revenue $ 355,171 $ 63,136 $ 418,307 Net income $ (102) $ 462 $ (2,623) $ (2,263) Earnings per basic common share $ (0.03) $ (0.72) Earnings per basic diluted share $ (0.03) $ (0.72) Year Ended September 30, 2022 As Reported Adjustments Proforma Live (4) PMW (5) Adjustments (3) Total Net revenue $ 286,913 $ 78,606 $ 365,519 Net income $ 24,741 $ 4,792 $ (3,264) $ 26,269 Earnings per basic common share $ 7.94 $ 8.43 Earnings per basic diluted share $ 7.84 $ 8.32 (1) Live for the year ended September 30, 2023. Includes PMW from July 20, 2023 through September 30, 2023. (2) PMW from October 1, 2021 through the acquisition date of July 19, 2023. (3) Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, and (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company. (4) Live for the year ended September 30, 2022. (5) PMW for the period of October 1, 2021 through September 30, 2022. Acquisition of Cal Coast Carpets On June 2, 2023, Flooring Liquidators acquired certain fixed assets and other intangible assets of Cal Coast Carpets, Inc. (“Cal Coast”), and its Shareholders, which was effected through two Asset Purchase Agreements (“Agreement”, or collectively, “Agreements”). No liabilities were assumed as part of either transaction. The purchase price for the fixed assets acquired from Cal Coast was $35,000, and the intangible assets acquired from the Shareholders was approximately $1.265 million, for a total combined purchase price of $1.3 million. The intangible assets acquired were comprised of customer relationships, trade name, and non-compete agreements. The acquisition was determined to be an asset acquisition for accounting purposes and, as such, no goodwill was recorded as part of the transaction. The values assigned to the assets acquired are based on their estimates of fair value available as of June 2, 2023, as calculated by management. The table below outlines the purchase price allocation of the purchase for Cal Coast to the acquired identifiable assets (in $000’s): Property, plant and equipment $ 35 Intangible assets Customer relationships 785 Trade name 425 Non-compete agreement 55 Total intangible assets 1,265 Total assets acquired $ 1,300 Acquisition of Flooring Liquidators On January 18, 2023, Live Ventures acquired 100% of the issued and outstanding equity interests (the “Equity Interests”) of Flooring Liquidators, Inc., Elite Builder Services, Inc., 7 Day Stone, Inc., Floorable, LLC, K2L Leasing, LLC, and SJ & K Equipment, Inc. (collectively, the “Acquired Companies”). The Acquired Companies are leading retailers and installers of floors, carpets, and countertops to consumers, builders and contractors in California and Nevada. The acquisition was effected pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) with an effective date of January 18, 2023 by and among the Company, and Stephen J. Kellogg, as the seller representative of the equity holders of the Acquired Companies and individually in his capacity as an equity holder of the Acquired Companies, and the other equity holders of the Acquired Companies (collectively, the “Seller”). The purchase price for the Equity Interests was $83.8 million before any fair value considerations, and is comprised of the following: • $41.8 million in cash to the Seller; • $34.0 million (the “Note Amount”) to certain trusts for the benefit of Kellogg and members of his family (the “Kellogg Trusts”) pursuant to the issuance by the Company of a subordinated promissory note (the “Note”) in favor of the Kellogg Trusts; • $4.0 million to the Kellogg 2022 Family Irrevocable Nevada Trust by issuance of 116,441 shares of Company Common Stock (as defined in the Purchase Agreement) (the “Share Amount”), calculated in the manner described in the Purchase Agreement; • $2.0 million holdback; and • $2.0 million of contingent consideration, comprised of $1.0 million in cash and $1.0 million in restricted stock units. The fair value the purchase price components outlined above was $78.7 million due to fair value adjustments for the Note and restricted stock, as detailed below (in $000's):. Purchase price $ 83,800 Fair value adjustment, sellers note (3,300) Fair value adjustment, restricted stock (1,800) Net purchase price $ 78,700 Under the purchase price allocation, the Company recognized goodwill of approximately $30.4 million, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 18, 2023, as calculated by an independent third-party firm. The Company anticipates approximately $13.4 million of the goodwill arising from the acquisition to be fully deductible for tax purposes. The table below outlines the purchase price allocation of the purchase for Flooring Liquidators to the acquired identifiable assets, liabilities assumed and goodwill (in $000’s): Net purchase price $ 78,700 Accounts payable 5,189 Accrued liabilities 9,700 Debt 60 Total liabilities assumed 14,949 Total consideration 93,649 Cash 9,131 Accounts receivable 4,824 Inventory 19,402 Property, plant and equipment 4,643 Intangible assets Trade names 13,275 Customer relationships 7,700 Non-compete agreements 1,625 Other 49 Subtotal intangible assets 22,649 Other 2,581 Total assets acquired 63,230 Total goodwill $ 30,419 Proforma Information The table below presents selected proforma information for the Company for the years ended September 30, 2023 and 2022, assuming that the acquisition had occurred on October 1, 2021 (the beginning of the Company’s 2022 fiscal year), pursuant to ASC 805-10-50. This proforma information does not purport to represent what the actual results of operations of the Company would have been had the acquisition occurred on that date, nor does it purport to predict the results of operations for future periods (in $000’s). Year Ended September 30, 2023 As Reported Adjustments Proforma Live (1) Flooring Liquidators (2) Adjustments (3) Total Net revenue $ 355,171 $ 37,702 $ 392,873 Net income $ (102) $ (1,033) $ (2,226) $ (3,361) Earnings per basic common share $ (0.03) $ (1.07) Earnings per basic diluted share $ (0.03) $ (1.07) Year Ended September 30, 2022 As Reported Adjustments Proforma Live (4) Flooring Liquidators (5) Adjustments (3) Total Net revenue $ 286,913 $ 127,645 $ 414,558 Net income $ 24,741 $ 10,890 $ (7,835) $ 27,796 Earnings per basic common share $ 7.94 $ 8.92 Earnings per basic diluted share $ 7.84 $ 8.81 (1) Live for the year ended September 30, 2023. Includes Flooring Liquidators from January 18, 2023 through September 30, 2023. (2) Flooring Liquidators from October 1, 2021 through the acquisition date of January 17, 2023. (3) Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company, and (c) Elimination of revenues and costs of revenues associated with sales between Flooring Liquidators and the Company prior to acquisition. (4) Live for the year ended September 30, 2022. (5) Flooring Liquidators for the period of October 1, 2021 through September 30, 2022. Acquisition of Better Backers On July 1, 2022, Live acquired certain assets and intellectual property of Better Backers, a Georgia corporation, which was accomplished through an Asset Purchase Agreement (the “Asset Purchase Agreement”). No liabilities were assumed as part of the acquisition. The purchase price, which is subject to certain post-closing adjustments, was approximately $3.2 million, which is comprised of $1.8 million that was paid upon closing, and the $1.4 million present value of $1.5 million of non-compete payments to be made over a 24-month period. In order to expedite the transaction, the acquisition was originally made by Live, and the $1.8 million paid upon closing was funded with borrowings under the Live’s credit line with Isaac Capital Group, LLC (“ICG”). On August 18, 2022, Marquis repaid the $1.8 million to ICG and assumed ownership of Better Backers. In connection with the acquisition, Marquis entered into two 20-year building leases with Spyglass Estate Planning, LLC, a related party (see Note 16), with two options to renew for an additional five years each. The fair value of the buildings and improvement is approximately $9.3 million. The provisions of the lease agreements include an initial 24-month month-to-month rental period, during which the lessee may cancel with 90-day notice, followed by a 20-year lease term with two five-year renewal options. Due to the highly specialized nature of the leased assets, Marquis currently believes that it is unlikely that it will cancel during the initial 24-month term, and that each of the two five-year options will be exercised. The base rent under the lease agreements is approximately $73,000 and $32,000 per month, respectively, for the first year of the term, and a 2.5% per annum escalator. The lease agreements are each “net leases”, such that the lessee is also obligated to pay all taxes, insurance, assessments, and other costs, expenses, and obligations of ownership of the property. The Company has evaluated each lease and determined the rent amounts to be at market rates. These leases are being treated as finance leases for accounting purposes, as described in ASC 842 “ Leases”. Under the purchase price allocation, no goodwill was recognized. The values assigned to the assets acquired are based on their estimates of fair value available as of July 1, 2022, as calculated by management. The table below outlines the purchase price allocation of the purchase for Better Backers to the acquired identifiable assets (in $000’s): Total purchase price $ 3,166 Inventory 748 Property, plant and equipment 2,118 Intangible assets 300 Total assets acquired 3,166 Acquisition of Kinetic On June 28, 2022, Precision Marshall acquired 100% of the issued and outstanding shares of common stock of The Kinetic Co., Inc. (“Kinetic”), a Wisconsin corporation, which was accomplished through a Purchase Agreement (the “Purchase Agreement”). In connection with the Purchase Agreement, Precision Marshall also entered into a Real Estate Purchase Agreement with Plant B-6, LLC, an affiliate of Kinetic, pursuant to which Precision Marshall received all of Kinetic's right, title, and interest in and to the land and improvements (collectively, the “Real Estate”) that Kinetic uses in its operations. The combined purchase price for the Kinetic shares and Real Estate was approximately $24.7 million, which was funded with approximately $11.0 million in borrowings under the company’s credit facility, approximately $8.3 million in proceeds from a failed sale and leaseback of the Real Estate, a subordinated promissory note in the amount of $3.0 million for the benefit of the Seller of Kinetic, $1.7 million of cash on-hand, a contingent earn-out liability valued at $997,000, and a working capital adjustment of approximately $400,000, which was paid in cash and a final fair value adjustment of approximately $312,000, which was noncash. The sale of the Real Estate was determined to be a failed sales and leaseback because the transaction did not meet the criteria for sales accounting as prescribed under ASC 842 “ Leases” . Consequently, the transaction was treated as a financing transaction. As of the date of acquisition, Precision Marshall entered into a sale and leaseback agreement with a third-party, independent of the Kinetic sellers, for the Real Estate. The sale price of the Real Estate was approximately $8.9 million, subject to closing fees of approximately $547,000. The provisions of the lease agreement include a 20-year lease term with two five-year renewal options. The base rent under the lease agreement is $600,000 for the first year of the term and a 2% per annum escalator. The Lease Agreement is a “net lease,” such that the lessees are also obligated to pay all taxes, insurance, assessments, and other costs, expenses, and obligations of ownership of the Real Property incurred by the lessor. Due to the highly specialized nature of the leased assets, the Company currently believes that it is more likely than not that each of the two five-year options will be exercised. The proceeds, net of closing fees, from the sale-leaseback were used to assist in funding the acquisition of Kinetic. Under the purchase price allocation, the Company recognized goodwill of approximately $3.0 million, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of June 28, 2022, as calculated by an independent third-party firm. Goodwill arising from the acquisition is expected to be fully deductible for tax purposes. The table below outlines the purchase price allocation of the purchase for Kinetic to the acquired identifiable assets, liabilities assumed and goodwill as of September 30, 2023 (in $000’s): Total purchase price $ 24,732 Accounts payable 571 Accrued liabilities 1,848 Total liabilities assumed 2,419 Total consideration 27,151 Cash 287 Accounts receivable 3,073 Inventory 6,429 Property, plant and equipment 12,855 Intangible assets 1,000 Other assets 480 Total assets acquired 24,124 Total goodwill $ 3,027 Proforma Information The table below presents selected proforma information for the Company for the year ended September 30, 2022, assuming that the acquisition had occurred on October 1, 2021 (the beginning of the Company’s 2021 fiscal year), pursuant to ASC 805-10-50 (in $000's). This proforma information does not purport to represent what the actual results of operations of the Company would have been had the acquisition occurred on that date, nor does it purport to predict the results of operations for future periods. Year Ended September 30, 2022 As Reported Adjustments Proforma Live (1) Kinetic (2) Adjustments (3) Total Net revenue $ 286,913 $ 15,418 $ 302,331 Net income $ 24,741 $ 1,374 $ (207) $ 25,908 Earnings per basic common share $ 7.94 $ 8.31 Earnings per basic diluted share $ 7.84 $ 8.21 (1) Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022. (2) Kinetic from October 1, 2021 through the acquisition date of June 28, 2022. (3) Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company, and (c) certain other expenses to reflect the post-acquisition operating environment.

Property and Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5: Property and Equipment The following table details the Company's property and equipment as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Property and equipment, net: Building and improvements $ 35,684 $ 26,761 Land 2,029 2,029 Transportation equipment 2,062 622 Machinery and equipment 67,575 53,739 Furnishings and fixtures 6,028 4,407 Office, computer equipment and other 4,569 3,699 117,947 91,257 Less: Accumulated depreciation (37,244) (26,667) $ 80,703 $ 64,590 Depreciation expense was approximately $10.9 million and $6.2 million for the years ended September 30, 2023 and 2022, respectively.

Leases

Leases	12 Months Ended
Leases	Sep. 30, 2023
Leases [Abstract]
Leases	Note 6: Leases The following table details the Company's right of use assets and lease liabilities as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Right of use asset - operating leases $ 54,544 $ 33,659 Lease liabilities: Current - operating 11,369 7,851 Current - finance 359 217 Long term - operating 48,156 30,382 Long term - finance 32,942 19,568 The weighted average remaining lease term for operating leases is 10.5 years. The Company’s weighted average discount rate for operating leases is 9.47%. Total cash payments for operating leases for the year ended September 30, 2023 were approximately $13.2 million. The weighted average remaining lease term for finance leases is 27.6 years. The Company’s weighted average discount rate for finance leases is 11.69%. Total cash payments for finance leases for the year ended September 30, 2023 were approximately $2.4 million. As discussed in Note 4, on June 28, 2022, Precision Marshall acquired all of the capital stock of Kinetic and certain Real Estate assets used in its operations. As of the date of execution of the Real Estate purchase, Precision Marshall sold the Real Estate, in exchange for which Precision Marshall entered into a 20-year lease, with two options to renew for an additional five years each, which the Company is reasonably certain to exercise. This transaction is being treated as a failed sales and leaseback arrangement for accounting purposes, as described in ASC 842 “ Leases”. As discussed in Note 4, on July 1, 2022, Marquis acquired certain assets and intellectual property related to the carpet-backing operations of Better Backers. In connection with the acquisition, Marquis entered into two 20-year building leases, with two options to renew for an additional five years each, which the Company is reasonably certain to exercise. These leases are being treated as finance leases for accounting purposes, as described in ASC 842 “ Leases”. As discussed in Note 4, on January 18, 2023, Live Ventures acquired 100% of the issued and outstanding equity interests of Flooring Liquidators, Inc., Elite Builder Services, Inc., 7 Day Stone, Inc., Floorable, LLC, K2L Leasing, LLC, and SJ & K Equipment, Inc. (collectively, the “Acquired Companies”). The Acquired Companies are leading retailers and installers of floors, carpets, and countertops to consumers, builders and contractors in California and Nevada. In connection with the acquisition, the Company acquired several real and personal property leases, which are a combination of both operating and finance leases, as described in ASC 842 “ Leases”. As discussed in Note 4, on July 20, 2023, the Company acquired PMW, a Kentucky-based Metal Stamping and Value-Added Manufacturing Company. As of the date of execution, the PMW sold two real properties in exchange for which PMW entered into a 20-year lease, with two options to renew for an additional five years each, which the Company is reasonably certain to exercise. This transaction is being treated as a failed sales and leaseback for accounting purposes, as described in ASC 842 “ Leases”. The Company records finance lease right of use assets as property and equipment. The balance, as of September 30, 2023 and September 30, 2022 is as follows (in $000’s): September 30, September 30, Property and equipment, at cost $ 22,526 $ 15,319 Accumulated depreciation (702) (130) Property and equipment, net $ 21,824 $ 15,189 Total present value of future lease payments of operating leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 15,837 2025 13,895 2026 11,549 2027 9,687 2028 6,466 Thereafter 30,061 Total 87,495 Less implied interest (27,970) Present value of payments $ 59,525 Total present value of future lease payments of finance leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 3,147 2025 3,193 2026 3,227 2027 3,295 2028 3,398 Thereafter 104,937 Total 121,197 Less implied interest (87,896) Present value of payments $ 33,301 During the year ended September 30, 2022, in connection with the winding down of ApplianceSmart's operations (see Note 17), the Company recorded a loss on write-off of an ROU of approximately $522,000 related to the decision to close the one remaining ApplianceSmart retail location in operation. There were no such transactions during the year ended September 30, 2023.
Leases	Note 6: Leases The following table details the Company's right of use assets and lease liabilities as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Right of use asset - operating leases $ 54,544 $ 33,659 Lease liabilities: Current - operating 11,369 7,851 Current - finance 359 217 Long term - operating 48,156 30,382 Long term - finance 32,942 19,568 The weighted average remaining lease term for operating leases is 10.5 years. The Company’s weighted average discount rate for operating leases is 9.47%. Total cash payments for operating leases for the year ended September 30, 2023 were approximately $13.2 million. The weighted average remaining lease term for finance leases is 27.6 years. The Company’s weighted average discount rate for finance leases is 11.69%. Total cash payments for finance leases for the year ended September 30, 2023 were approximately $2.4 million. As discussed in Note 4, on June 28, 2022, Precision Marshall acquired all of the capital stock of Kinetic and certain Real Estate assets used in its operations. As of the date of execution of the Real Estate purchase, Precision Marshall sold the Real Estate, in exchange for which Precision Marshall entered into a 20-year lease, with two options to renew for an additional five years each, which the Company is reasonably certain to exercise. This transaction is being treated as a failed sales and leaseback arrangement for accounting purposes, as described in ASC 842 “ Leases”. As discussed in Note 4, on July 1, 2022, Marquis acquired certain assets and intellectual property related to the carpet-backing operations of Better Backers. In connection with the acquisition, Marquis entered into two 20-year building leases, with two options to renew for an additional five years each, which the Company is reasonably certain to exercise. These leases are being treated as finance leases for accounting purposes, as described in ASC 842 “ Leases”. As discussed in Note 4, on January 18, 2023, Live Ventures acquired 100% of the issued and outstanding equity interests of Flooring Liquidators, Inc., Elite Builder Services, Inc., 7 Day Stone, Inc., Floorable, LLC, K2L Leasing, LLC, and SJ & K Equipment, Inc. (collectively, the “Acquired Companies”). The Acquired Companies are leading retailers and installers of floors, carpets, and countertops to consumers, builders and contractors in California and Nevada. In connection with the acquisition, the Company acquired several real and personal property leases, which are a combination of both operating and finance leases, as described in ASC 842 “ Leases”. As discussed in Note 4, on July 20, 2023, the Company acquired PMW, a Kentucky-based Metal Stamping and Value-Added Manufacturing Company. As of the date of execution, the PMW sold two real properties in exchange for which PMW entered into a 20-year lease, with two options to renew for an additional five years each, which the Company is reasonably certain to exercise. This transaction is being treated as a failed sales and leaseback for accounting purposes, as described in ASC 842 “ Leases”. The Company records finance lease right of use assets as property and equipment. The balance, as of September 30, 2023 and September 30, 2022 is as follows (in $000’s): September 30, September 30, Property and equipment, at cost $ 22,526 $ 15,319 Accumulated depreciation (702) (130) Property and equipment, net $ 21,824 $ 15,189 Total present value of future lease payments of operating leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 15,837 2025 13,895 2026 11,549 2027 9,687 2028 6,466 Thereafter 30,061 Total 87,495 Less implied interest (27,970) Present value of payments $ 59,525 Total present value of future lease payments of finance leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 3,147 2025 3,193 2026 3,227 2027 3,295 2028 3,398 Thereafter 104,937 Total 121,197 Less implied interest (87,896) Present value of payments $ 33,301 During the year ended September 30, 2022, in connection with the winding down of ApplianceSmart's operations (see Note 17), the Company recorded a loss on write-off of an ROU of approximately $522,000 related to the decision to close the one remaining ApplianceSmart retail location in operation. There were no such transactions during the year ended September 30, 2023.

Intangibles

Intangibles	12 Months Ended
Intangibles	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles	Note 7: Intangibles The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, and marketing and technology related intangibles. The following table details the Company's intangible assets as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Intangible assets, net: Intangible assets - Tradenames $ 14,940 $ 808 Intangible assets - Customer Relationships 13,874 4,598 Intangible assets - Other 2,316 587 31,130 5,993 Less: Accumulated amortization (4,562) (2,149) Total intangible assets, net $ 26,568 $ 3,844 Intangible amortization expense was approximately $3.4 million and $960,000 for the years ended September 30, 2023 and 2022, respectively. The following table summarizes estimated future amortization expense related to intangible assets that have net balances (in $000’s): As of September 30, 2024 $ 4,439 2025 4,424 2026 4,415 2027 4,307 2028 3,983 Thereafter 5,000 $ 26,568

Goodwill

Goodwill	12 Months Ended
Goodwill	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Note 8: Goodwill The following table details the Company's goodwill as of September 30, 2023 and 2022 (in 000’s): Retail - Entertainment Retail - Flooring Flooring Manufacturing Steel Manufacturing Corporate Total September 30, 2021 $ 36,947 $ — $ 807 $ — $ 3,717 $ 41,471 Additions — — — 3,339 — 3,339 Impairment — — — — (3,717) (3,717) September 30, 2022 36,947 — 807 3,339 — 41,093 Additions — 30,419 — 4,666 — 35,085 Fair value adjustments — — — (312) (312) Impairment — — — — — — September 30, 2023 $ 36,947 $ 30,419 $ 807 $ 7,693 $ — $ 75,866 The Company accounts for purchased goodwill and intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other ( see Note 2). Goodwill recognized during the year ended September 30, 2023 was approximately $35.1 million, and was due to the acquisitions of Flooring Liquidators and PMW, partially offset by a $312,000 fair value adjustment to the goodwill of Kinetic. Goodwill recognized during the year ended September 30, 2022 was approximately $3.3 million, and was due to the acquisition of Kinetic. During the fourth quarter of the year ended September 30, 2022, the Company performed its annual goodwill impairment testing, which resulted in an impairment to SW Financial's goodwill. The results of the impairment test indicated that, due to downturns in the financial market, which caused a reduction in revenue, the carrying value of SW Financial's goodwill exceeded its estimated fair value, and, thus, goodwill was fully impaired. Consequently, as of the year ended September 30, 2022, the Company recorded an impairment charge in the amount of $3.7 million for the full amount of SW Financial's goodwill. SW Financial's operation were shut down during the third quarter of the year ended September 30, 2023 (see Note 3). No such impairment occurred for the year ended September 30, 2023.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
Accrued Liabilities	Sep. 30, 2023
Accrued Liabilities Abstract
Accrued Liabilities	Note 9: Accrued Liabilities The following table details the Company's accrued liabilities as of September 30, 2023 and 2022, respectively (in 000’s): September 30, September 30, Accrued liabilities: Accrued payroll and bonuses $ 5,802 $ 4,838 Accrued sales and use taxes 1,529 1,905 Accrued gift card and escheatment liability 1,819 1,696 Accrued interest payable 669 390 Accrued inventory 5,700 — Accrued professional fees 3,146 1,924 Customer deposits 4,579 385 Accrued expenses - other 8,582 5,348 $ 31,826 $ 16,486

Long-Term Debt

Long-Term Debt	12 Months Ended
Long-Term Debt	Sep. 30, 2023
Debt Disclosure [Abstract]
Long-Term Debt	Note 10: Long-Term Debt Long-term debt as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Revolver loans $ 56,779 $ 43,107 Equipment loans 15,486 13,716 Term loans 14,290 7,941 Other long-term debt 15,789 14,501 Total long-term debt 102,344 79,265 Less: unamortized debt issuance costs (557) (626) Net amount 101,787 78,639 Less: current portion (23,077) (18,935) Total long-term debt, net of current portion $ 78,710 $ 59,704 Future maturities of long-term debt at September 30, 2023 are as follows excluding related party debt (in $000’s): Years ending September 30, 2024 $ 23,077 2025 6,010 2026 28,265 2027 32,730 2028 1,287 Thereafter 10,418 Total $ 101,787 Bank of America Revolver Loan On January 31, 2020, Marquis entered into an amended $25.0 million revolving credit agreement (“BofA Revolver”) with Bank of America Corporation (“BofA”). The BofA Revolver is a five-year, asset-based facility that is secured by substantially all of Marquis’ assets. Availability under the BofA Revolver is subject to a monthly borrowing base calculation. Marquis’ ability to borrow under the BofA Revolver is subject to the satisfaction of certain conditions, including meeting all loan covenants under the credit agreement with BofA. The BofA Revolver bears interest at a variable rate based on a base rate plus a margin. The current base rate is the greatest of (i) Bank of America prime rate, (ii) the current federal funds rate plus 0.50%, or (iii) 30-day Term SOFR plus 0.11448% credit spread adjustment plus the margin, which varies, depending on the fixed coverage ratio table below (Effective December 31, 2021, SOFR replaced the USD LIBOR for most financial benchmarking). Levels I – V determine the interest rate to be charged Marquis and is based on the fixed charge coverage ratio achieved. The Level V interest rate is adjusted up or down on a quarterly basis going forward based upon the above fixed coverage ratio achieved by Marquis. The BofA Revolver places certain restrictions and covenants on Marquis, including a limitation on asset sales, additional liens, investment, loans, guarantees, acquisitions, incurrence of additional indebtedness for Marquis to maintain a fixed charge coverage ratio of at least 1.05 to 1, tested as of the last day of each month for the twelve consecutive months ending on such day. The advance rate in certain circumstances for inventory is 46.7% for raw materials, 0% for work-in-process, and 66.4% for finished goods subject to eligibility, special reserves and advance limit of the lessor of $12.5 million or 65% of the value of eligible inventory. Letters of credit reduce the amount available to borrow under the BofA Revolver by an amount equal to the face value of the letters of credit. Level Fixed Charge Coverage Ratio Term SOFR Revolver Loan Base Rate I <1.20 to 1.00 2.25% 1.25% II >1.20 to 1.00 but <1.50 to 1.00 2.00% 1.00% III >1.50 to 1.00 but <1.75 to 1.00 1.75% 0.75% IV >1.75 to 1.00 but <2.00 to 1.00 1.50% 0.50% V >2.00 to 1.00 1.25% 0.25% The following tables summarize the BofA Revolver for the years ended and as of September 30, 2023 and 2022, respectively (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 118,865 $ 148,015 Cumulative repayment during the period 122,907 136,928 Maximum borrowed during the period 12,648 11,210 Weighted average interest for the period 6.87 % 3.68 % As of September 30, 2023 2022 Total availability $ 14,904 $ 13,804 Total outstanding 6,101 10,143 Loan with Encina Business Credit, LLC On July 14, 2020, Precision Marshall entered into a Loan and Security Agreement (the “Loan Agreement”) with Encina Business Credit, LLC, as Agent (the “Agent”). The Loan Agreement provides for secured revolving loans (the “Encina Revolver Loans”) in a principal amount not to exceed the lesser of (i) $23.5 million and (ii) a borrowing base equal to the sum of (a) 85% of Precision Marshall’s eligible accounts receivable, plus (b) 85% of Precision Marshall’s eligible inventory, subject to an eligible inventory sublimit that begins at $14.0 million and declines to $12.0 million during the term of the Loan Agreement, minus (c) customary reserves. The Encina Revolver Loans matured on July 14, 2023. On January 20, 2022, Precision Marshall refinanced these loans with Fifth-Third Bank (see below). The refinanced credit facility, totaling $29 million, is comprised of $23.0 million in revolving credit, $3.5 million in machinery and equipment (“M&E”) lending, and $2.5 million for capital expenditure (“Capex”) lending. The following tables summarize the Encina Revolver Loans as of and for the years ended September 30, 2023 and 2022 (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ — $ 18,812 Cumulative repayment during the period — 31,547 Maximum borrowed during the period — 2,000 Weighted average interest for the period — % 6.50 % Loan with Fifth Third Bank (Precision Marshall) On January 20, 2022, Precision Marshall refinanced its Encina Business Credit loans with Fifth Third Bank (see above), and the balance outstanding was repaid. The refinanced credit facility, totaling $29 million, is comprised of $23.0 million in revolving credit, $3.5 million in M&E lending, and $2.5 million for capital Capex lending. Advances under the new credit facility will bear interest at the 30-day SOFR plus 200 basis points for lending under the revolving facility, and 30- day SOFR plus 225 basis points for M&E and Capex lending (Effective December 31, 2021, SOFR replaced the USD LIBOR for most financial benchmarking). The refinancing of the Borrower’s existing credit facility reduces interest costs and improves the availability and liquidity of funds by approximately $3.0 million at the close. The facility terminates on January 20, 2027, unless terminated earlier in accordance with its terms. In connection with the acquisition of Kinetic (see Note 4), the existing revolving facility was amended to add Kinetic as a borrower. In addition, two additional term loans were executed to fund the purchase of Kinetic. Approximately $6.0 million was drawn from the revolving facility, and the term loans were opened in the amounts of $4.0 million and $1.0 million, respectively. The $4.0 million term loan (“Kinetic Term Loan #1”), which matures on January 20, 2027, carries the same terms for M&E term lending as stated above. The $1.0 million term loan (“Kinetic Term Loan #2”), which matures on June 28, 2025, is a “Special Advance Term Loan”, and bears interest at SOFR plus 375 basis points. As of September 30, 2023 and 2022, the outstanding balance on the revolving loan was approximately $23.0 million and $23.6 million, respectively, and the outstanding balance on the original M&E lending, which is documented as a term note, was approximately $2.3 million and $3.2 million, respectively. As of September 30, 2023 and 2022, the outstanding balance on Kinetic Term Loan #1 was $3.3 million and $3.9 million. As of September 30, 2023 and 2022, the outstanding balance on Kinetic Term Loan #2 was $0 and $917,000, respectively. On April 12, 2023, in connection with its existing credit facility with Fifth Third Bank, Precision Marshall took an advance against its Capex term lending in the amount of approximately $1.4 million. The loan matures January 2027 and bears interest on the same terms as for Capex lending as stated above. The first payment under this loan is due in February 2024. As of September 30, 2023, the outstanding balance on this Capex loan was $1.4 million. The following tables summarize the Precision Marshall Fifth Third Bank Revolver Loan as of and for the years ended September 30, 2023 and 2022 (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 72,336 $ 61,745 Cumulative repayment during the period 69,707 38,172 Maximum borrowed during the period 1,700 12,937 Weighted average interest for the period 7.85 % 4.64 % As of September 30, 2023 2022 Total availability $ 5,959 $ 4,900 Total outstanding 26,202 23,573 Texas Capital Bank Revolver Loan On November 3, 2016, Vintage Stock entered into an amended $12.0 million credit agreement with Texas Capital Bank (“TCB Revolver”). The TCB Revolver is a five-year, asset-based facility that is secured by substantially all of Vintage Stock’s assets. Availability under the TCB Revolver is subject to a monthly borrowing base calculation. The TCB Revolver matures, as amended September 30, 2021, on November 3, 2023. Borrowing availability under the TCB Revolver is limited to a borrowing base that allows Vintage Stock to borrow up to 90% of the appraisal value of the inventory, plus 85% of eligible receivables, net of certain reserves. The borrowing base provides for borrowing up to 90% of the appraisal value during the fiscal months of January through September and 92.5% of the appraisal value during the fiscal months of October through December. Letters of credit reduce the amount available to borrow under the TCB Revolver by an amount equal to the face value of the letters of credit. The TCB Revolver places certain restrictions on Vintage Stock, including a limitation on asset sales, a limitation of 25 new leases in any fiscal year, additional liens, investment, loans, guarantees, acquisitions and incurrence of additional indebtedness. The following tables summarize the TCB Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 73,074 $ 86,390 Cumulative repayment during the period 77,195 85,794 Maximum borrowed during the period 11,146 2,425 Weighted average interest for the period 7.50 % 3.26 % As of September 30, 2023 2022 Total availability $ 6,526 $ 1,707 Total outstanding 5,270 9,391 Eclipse Business Capital Loans In connection with the acquisition of Flooring Liquidators (see Note 4), on January 18, 2023, Flooring Liquidators entered into a credit facility with Eclipse Business Capital, LLC (“Eclipse”). The facility consists of $25.0 million in revolving credit (“Eclipse Revolver”) and $3.5 million in M&E lending (“Eclipse M&E”). The Eclipse Revolver is a three-year, asset-based facility that is secured by substantially all of Flooring Liquidators’ assets. Availability under the Eclipse Revolver is subject to a monthly borrowing base calculation. Flooring Liquidators’ ability to borrow under the Eclipse Revolver is subject to the satisfaction of certain conditions, including meeting all loan covenants under the credit agreement with Eclipse. The Eclipse Revolver bears interest at 4.5% per annum in excess of Adjusted Term SOFR prior to April 1, 2023, and 3.5% per annum in excess of Adjusted Term SOFR after April 1, 2023. The Eclipse M&E loan bears interest at 6.0% per annum in excess of Adjusted Term SOFR prior to April 1, 2023, and 5.0% per annum in excess of Adjusted Term SOFR after April 1, 2023. The credit facility matures in January 2026. As of September 30, 2023, the outstanding balance on the Eclipse M&E loan was approximately 2.4 million. The following tables summarize the Eclipse Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 41,545 $ — Cumulative repayment during the period 46,710 — Maximum borrowed during the period 13,396 — Weighted average interest for the period 9.80 % — % As of September 30, 2023 2022 Total availability $ 1,558 $ — Total outstanding 8,230 — Loan with Fifth Third Bank (PMW) In connection with the acquisition of PMW (see Note 4), on July 20, 2023, PMW entered into a revolving credit facility with Fifth Third Bank. The facility consists of $15.0 million in revolving credit and approximately $5.0 million in M&E lending. The Fifth-Third Revolver is a three-year, asset-based facility that is secured by substantially all of PMW's assets. Availability under the Fifth-Third Revolver is subject to a monthly borrowing base calculation. PMW's ability to borrow under the Fifth-Third Revolver is subject to the satisfaction of certain conditions, including meeting all loan covenants under the credit agreement with Fifth-Third. Loans made under the Revolving Credit Facility are considered Reference Rate Loans, and bear interest at a rate equal to the sum of the Reference Rate plus the Applicable Margin. Reference Rate means the greater of (a) 3.0% or (b) the Lender’s publicly announced prime rate (which is not intended to be Lender’s lowest or most favorable rate in effect at any time) in effect from time to time. The Applicable Margin for revolving loans is zero, while for the Machinery & Equipment Term Loan or any Capital Expenditure Term Loan, it is 50 basis points (0.5%). The credit facility matures in July 2026. As of September 30, 2023, the outstanding balance on the Fifth-Third M&E loan was approximately $4.8 million. The following tables summarize the PMW Fifth-Third Bank Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 16,294 $ — Cumulative repayment during the period 14,258 — Maximum borrowed during the period 13,327 — Weighted average interest for the period 8.46 % — % As of September 30, 2023 2022 Total availability $ 3,818 $ — Total outstanding 10,975 — Lonesome Oak Equipment Loan In connection with Marquis' acquisition of Lonesome Oak in November 2019, the Company assumed an unsecured note, payable to Extruded Fibers Inc., in the amount of $3.6 million. The note is noninterest bearing, however, in accordance with ASC 805-30, interest is being imputed at 6.78% annually. Principal is payable monthly in the amount of $100,000 for 36 months, beginning March 31, 2020 maturity date March 3, 2023. As of March 31, 2022, this note has been paid in full. Note payable to JCM Holdings During October 2020, Marquis purchased a manufacturing facility, which it had previously leased, for approximately $2.5 million. Marquis entered into a $2.0 million loan agreement, secured by the facility, with the seller of the facility, in order to complete the purchase of the facility. The loan bears interest at 6%, due monthly, and matures January 2030. As of September 30, 2023 and 2022, the outstanding principal balance was approximately $1.5 million and $1.7 million, respectively. Note Payable to the Sellers of Vintage Stock In connection with the purchase of Vintage Stock, on November 3, 2016, Vintage Stock Affiliated Holdings, LLC ("VSAH") and Vintage Stock entered into a seller financed mezzanine loan in the amount of $10.0 million with the previous owners of Vintage Stock. The Sellers Subordinated Acquisition Note bears interest at 8% per annum, with interest payable monthly in arrears The Sellers Subordinated Acquisition Note, as amended, matured on September 23, 2023. As of March 31, 2022, this note has been paid in full. Equipment Loans On June 20, 2016 and August 5, 2016, Marquis entered into a transaction that provided for a master agreement and separate loan schedules (the “Equipment Loans”) with Banc of America Leasing & Capital, LLC which provided: Note #3 is for approximately $3.7 million, secured by equipment. The Equipment Loan #3 is due December 2023, payable in 84 monthly payments of $52,000 beginning January 2017, bearing interest rate at 4.8% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $154,000 and $751,000, respectively. Note #4 is for approximately $1.1 million, secured by equipment. The Equipment Loan #4 is due December 2023, payable in 81 monthly payments of $16,000 beginning April 2017, bearing interest at 4.9% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $47,000 and $231,000, respectively. Note #5 is for approximately $4.0 million, secured by equipment. The Equipment Loan #5 is due December 2024, payable in 84 monthly payments of $55,000 beginning January 2018, bearing interest at 4.7% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $799,000 and $1.4 million, respectively. Note #6 is for $913,000, secured by equipment. The Equipment Loan #6 is due July 2024, payable in 60 monthly payments of $14,000 beginning August 2019, with a final payment of $197,000, bearing interest at 4.7% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $317,000 and $471,000, respectively. Note #7 is for $5.0 million, secured by equipment. The equipment loan #7 is due February 2027, payable in 84 monthly payments of $59,000 beginning March 2020, with the final payment of $809,000, bearing interest at 3.2% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $2.9 million and $3.5 million, respectively. Note #8 is for approximately $3.4 million, secured by equipment. The equipment loan #8 is due September 2027, payable in 84 monthly payments of $46,000 beginning October 2020, bearing interest at 4.0%. As of September 30, 2023 and 2022, the outstanding balance was approximately $2.0 million and $2.5 million, respectively. In December 2021, Marquis funded the acquisition of $5.5 million of new equipment under Note #9 of its master agreement. The note, which is secured by the equipment, matures December 2026, and is payable in 60 monthly payments of $92,000 beginning January 2022, bearing interest at 3.75%. As of September 30, 2023 and 2022, the outstanding balance was approximately $3.9 million and $4.8 million, respectively. In December 2022, Marquis funded the acquisition of $5.7 million of new equipment under Note #10 of its master agreement. The Equipment Loan #10, which is secured by the equipment, matures December 2029, and is payable in 84 monthly payments of $79,000, beginning January 2023, with the final payment in the amount of approximately $650,000, bearing interest at 6.50%. As of September 30, 2023, the balance was approximately $5.3 million. Note Payable to Store Capital Acquisitions, LLC On June 14, 2016, Marquis entered into a transaction with Store Capital Acquisitions, LLC. The transaction included a sale-leaseback of land owned by Marquis and a loan secured by the improvements on such land. The total aggregate proceeds received from the sale of the land and the loan was $10.0 million, which consisted of approximately $644,000 from the sale of the land and a note payable of approximately $9.4 million. In connection with the transaction, Marquis entered into a lease with a 15-year term commencing on the closing of the transaction, which provides Marquis with an option to extend the lease upon the expiration of its term. The initial annual lease rate is $60,000. The proceeds from this transaction were used to pay down the BofA Revolver and Term loans, and related party loan, as well as to purchase a building from the previous owners of Marquis that was not purchased in the July 2015 transaction. The note payable bears interest at 9.3% per annum, with principal and interest due monthly. The note payable matures June 13, 2056. For the first five years of the note payable, there is a pre-payment penalty of 5%, which declines by 1% for each year the loan remains unpaid for the next five years. At the end of ten years, there is no pre-payment penalty. In connection with the note payable, Marquis incurred approximately $458,000 in transaction costs that are being recognized as a debt issuance cost and are being amortized and recorded as interest expense over the term of the note payable. As of September 30, 2023 and 2022, the remaining principal balance was approximately $9.1 million and $9.2 million, respectively. Loan Covenant Compliance As of September 30, 2023, the Company was in compliance with all covenants under its existing revolving and other loan agreements. Seller notes as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Seller of Flooring Liquidators, 8.24% interest rate, matures January 2028 $ 34,000 $ — Seller of PMW, 8.0% interest rate, matures July 2028 2,500 — Seller of Kinetic, 7.0% interest rate, matures September 2027 3,000 3,000 Total Seller notes payable - related parties 39,500 3,000 Less: unamortized debt issuance costs (502) — Net amount 38,998 3,000 Less current portion — — Long-term portion of Seller notes - related parties $ 38,998 $ 3,000 Future maturities of seller notes at September 30, 2023 are as follows (in $000’s): Years ending September 30, 2026 500 2027 3,500 2028 34,998 Total $ 38,998 Note Payable to the Sellers of Kinetic In connection with the purchase of Kinetic (see Note 4), Kinetic entered into an employment agreement with the previous owner of Kinetic to serve as its Head of Equipment Operations. The employment agreement is for an initial term of five years and shall be automatically extended in 90-day increments unless either party provides notice as required under the agreement. Additionally, Precision Marshall entered into a seller financed loan in the amount of $3.0 million with the previous owner of Kinetic. The Sellers Subordinated Acquisition Note bears interest at 7.0% per annum, with interest payable quarterly in arrears. The Sellers Subordinated Acquisition Note has a maturity date of September 27, 2027. As of September 30, 2023, the remaining principal balance was $3.0 million. Note Payable to the Seller of Flooring Liquidators In connection with the purchase of Flooring Liquidators (see Note 4), the Company entered into an employment agreement with the previous owner of Flooring Liquidators to serve as its Chief Executive Officer. The employment agreement is for an initial term of five years and shall be automatically extended in 90-day increments unless either party provides notice as required under the agreement. Additionally, the Company entered into a seller financed mezzanine loan, which is fully guaranteed by the Company, in the amount of $34.0 million with the previous owners of Flooring Liquidators. The Seller Subordinated Acquisition Note (“Sellers Note”) bears interest at 8.24% per annum, with interest payable monthly in arrears beginning on January 18, 2024. The Sellers Note has a maturity date of January 18, 2028. The fair value assigned to the Sellers Note, as calculated by an independent third-party firm, was $31.7 million, or a discount of $2.3 million. The $2.3 million discount is being accreted to interest expense, using the effective interest rate method, as required by GAAP, over the term of the Sellers Note. As of September 30, 2023, the carrying value of the Sellers Note was approximately $33.5 million. Note Payable to the Sellers of PMW In connection with the purchase of PMW (see Note 4), the Company entered into an consulting agreement with the previous owner of PMW to serve as part-time President and Chief Executive Officer . The consulting agreement commenced on the Effective Date and shall terminate upon the latter of (i) Sellers’ receipt of Earn-out Payments in an aggregate amount equal to $3,000,000 and (ii) the full satisfaction and payment of all amounts due and to that are to become due under the seller note, unless earlier terminated in accordance with the terms set forth in the consulting agreement . Additionally, PMW entered into two seller financed loans, in the aggregate amount of $2.5 million, which are fully guaranteed by the Company. The Sellers Subordinated Acquisition Notes bear interest at 8.0% per annum, with interest payable quarterly in arrears. The Sellers Subordinated Acquisition Note has a maturity date of July 18, 2028. As of September 30, 2023, the carrying value of the Sellers Notes was approximately $2.5 million.

Notes Payable, Related Parties

Notes Payable, Related Parties	12 Months Ended
Notes Payable, Related Parties	Sep. 30, 2023
Debt Disclosure [Abstract]
Notes Payable, Related Parties	Note 11: Notes payable, related parties Long-term debt, related parties as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Isaac Capital Group, LLC, 12.5% interest rate, matures May 2025 $ 2,000 $ 2,000 Spriggs Investments, LLC, 10% interest rate, matures July 2024 2,000 2,000 Spriggs Investments, LLC for Flooring Liquidators, 12% interest rate, matures July 2024 1,000 — Isaac Capital Group, LLC revolver, 12% interest rate, matures April 2024 1,000 — Isaac Capital Group, LLC for Flooring Liquidators, 12% interest rate, matures January 2028 5,000 — Total notes payable - related parties 11,000 4,000 Less: unamortized debt issuance costs (86) — Net amount 10,914 4,000 Less current portion (4,000) (2,000) Long-term portion $ 6,914 $ 2,000 Future maturities of notes payable, related parties at September 30, 2023 are as follows (in $000’s): Years ending September 30, 2024 $ 4,000 2025 2,000 2028 4,914 Total $ 10,914 Isaac Capital Group LLC As of December 11, 2023, Isaac Capital Group, LLC (“ICG”), together with Jon Isaac, the Company's President and CEO and the President and sole member of ICG, control approximately 48.8% of the outstanding voting power of the Company (assuming the exercise of all outstanding and exercisable warrants held by them). ICG Term Loan During 2015, Marquis entered into a mezzanine loan in the amount of up to 7.0 million (the “ICF Loan”) with Isaac Capital Fund I, LLC (“ICF”), a private lender whose managing member is Jon Isaac. On July 10, 2020, (i) ICF released and discharged Marquis from all obligations under the loan, (ii) ICF assigned all of its rights and obligations under the instruments, documents, and agreements with respect to the ICF Loan to ICG, of which Jon Isaac, the Company’s President and Chief Executive Officer, is the sole member, and (iii) Live Ventures borrowed 2.0 million (the “ICG Loan”) from ICG using essentially the same documentation from the ICF Loan. There was no balance outstanding on the note as of the date of assignment. The ICG Loan matures on May 1, 2025 and bears interest at a rate of 12.5%. Interest is payable in arrears on the last day of each month. As of September 30, 2023 and 2022, the outstanding balance on this loan was 2.0 million. Revolving Promissory Note On April 9, 2020, the Company entered into an unsecured revolving line of credit promissory note whereby ICG agreed to provide the Company with a $1.0 million revolving credit facility (the “ICG Revolver”). On June 23, 2022, as amended by unanimous consent of the Board of Directors, the facility was increased to $6.0 million to facilitate the acquisition of Kinetic, as discussed in Note 4 above. No other terms of the Note were changed. An advance of $4.5 million was drawn on June 23, 2022 to facilitate the Kinetic acquisition (see Note 4), which was repaid in full on June 30, 2022. Additionally, an advance of $1.8 million was drawn on July 1, 2022 to facilitate the Better Backers acquisition (see Note 4), which was repaid by Marquis on August 18, 2022. On April 1, 2023, the Company entered into the First Amendment of the ICG Revolver that extended the maturity to April 8, 2024 and increased the interest rate to 12% per annum. As of September 30, 2023 and 2022, the outstanding balance on this note was $1.0 million and $0, respectively. ICG Flooring Liquidators Note On January 18, 2023, in connection with the acquisition of Flooring Liquidators, Flooring Affiliated Holdings, LLC, a wholly-owned subsidiary of the Company, as borrower, entered into a promissory note for the benefit of ICG in the amount of $5.0 million (“ICG Flooring Liquidators Loan”). The ICG Flooring Liquidators Loan matures on January 18, 2028, and bears interest at 12%. Interest is payable in arrears on the last day of each calendar month. The note is fully guaranteed by the Company. As of September 30, 2023, the outstanding balance on this loan was $5.0 million. Loan from Spriggs Investments LLC Spriggs Promissory Note I On July 10, 2020, the Company executed a promissory note (the “Spriggs Promissory Note I”) in favor of Spriggs Investments, LLC (“Spriggs Investments”), a limited liability company whose sole member is Rodney Spriggs, the President and Chief Executive Officer of Vintage Stock, Inc., a wholly-owned subsidiary of the Company, that memorializes a loan by Spriggs Investments to the Company in the initial principal amount of $2.0 million (the “Spriggs Loan I”). The Spriggs Loan originally matured on July 10, 2022; however, the maturity date was extended to July 10, 2023, pursuant to unanimous consent of the Board of Directors. The Spriggs Promissory Note I bears simple interest at a rate of 10.0% per annum. On January 19, 2023, the Company entered into a modification agreement of the Spriggs Loan I. Consequently, the Spriggs Promissory Note I will bear interest at a rate of 12% per annum, and the maturity date was extended to July 31, 2024. As of September 30, 2023 and 2022, the amount owed was 2.0 million. Spriggs Promissory Note II On January 19, 2023, in connection with the acquisition of Flooring Liquidators, the Company executed a promissory note in favor of Spriggs Investments in the initial principal amount of $1.0 million (the “Spriggs Loan II”). The Spriggs Loan II matures on July 31, 2024, and bears interest at a rate of 12% per annum. As of September 30, 2023, the amount owed was $1.0 million.

Related Party Seller Notes

Related Party Seller Notes	12 Months Ended
Related Party Seller Notes	Sep. 30, 2023
Debt Disclosure [Abstract]
Related Party Seller Notes	Note 10: Long-Term Debt Long-term debt as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Revolver loans $ 56,779 $ 43,107 Equipment loans 15,486 13,716 Term loans 14,290 7,941 Other long-term debt 15,789 14,501 Total long-term debt 102,344 79,265 Less: unamortized debt issuance costs (557) (626) Net amount 101,787 78,639 Less: current portion (23,077) (18,935) Total long-term debt, net of current portion $ 78,710 $ 59,704 Future maturities of long-term debt at September 30, 2023 are as follows excluding related party debt (in $000’s): Years ending September 30, 2024 $ 23,077 2025 6,010 2026 28,265 2027 32,730 2028 1,287 Thereafter 10,418 Total $ 101,787 Bank of America Revolver Loan On January 31, 2020, Marquis entered into an amended $25.0 million revolving credit agreement (“BofA Revolver”) with Bank of America Corporation (“BofA”). The BofA Revolver is a five-year, asset-based facility that is secured by substantially all of Marquis’ assets. Availability under the BofA Revolver is subject to a monthly borrowing base calculation. Marquis’ ability to borrow under the BofA Revolver is subject to the satisfaction of certain conditions, including meeting all loan covenants under the credit agreement with BofA. The BofA Revolver bears interest at a variable rate based on a base rate plus a margin. The current base rate is the greatest of (i) Bank of America prime rate, (ii) the current federal funds rate plus 0.50%, or (iii) 30-day Term SOFR plus 0.11448% credit spread adjustment plus the margin, which varies, depending on the fixed coverage ratio table below (Effective December 31, 2021, SOFR replaced the USD LIBOR for most financial benchmarking). Levels I – V determine the interest rate to be charged Marquis and is based on the fixed charge coverage ratio achieved. The Level V interest rate is adjusted up or down on a quarterly basis going forward based upon the above fixed coverage ratio achieved by Marquis. The BofA Revolver places certain restrictions and covenants on Marquis, including a limitation on asset sales, additional liens, investment, loans, guarantees, acquisitions, incurrence of additional indebtedness for Marquis to maintain a fixed charge coverage ratio of at least 1.05 to 1, tested as of the last day of each month for the twelve consecutive months ending on such day. The advance rate in certain circumstances for inventory is 46.7% for raw materials, 0% for work-in-process, and 66.4% for finished goods subject to eligibility, special reserves and advance limit of the lessor of $12.5 million or 65% of the value of eligible inventory. Letters of credit reduce the amount available to borrow under the BofA Revolver by an amount equal to the face value of the letters of credit. Level Fixed Charge Coverage Ratio Term SOFR Revolver Loan Base Rate I <1.20 to 1.00 2.25% 1.25% II >1.20 to 1.00 but <1.50 to 1.00 2.00% 1.00% III >1.50 to 1.00 but <1.75 to 1.00 1.75% 0.75% IV >1.75 to 1.00 but <2.00 to 1.00 1.50% 0.50% V >2.00 to 1.00 1.25% 0.25% The following tables summarize the BofA Revolver for the years ended and as of September 30, 2023 and 2022, respectively (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 118,865 $ 148,015 Cumulative repayment during the period 122,907 136,928 Maximum borrowed during the period 12,648 11,210 Weighted average interest for the period 6.87 % 3.68 % As of September 30, 2023 2022 Total availability $ 14,904 $ 13,804 Total outstanding 6,101 10,143 Loan with Encina Business Credit, LLC On July 14, 2020, Precision Marshall entered into a Loan and Security Agreement (the “Loan Agreement”) with Encina Business Credit, LLC, as Agent (the “Agent”). The Loan Agreement provides for secured revolving loans (the “Encina Revolver Loans”) in a principal amount not to exceed the lesser of (i) $23.5 million and (ii) a borrowing base equal to the sum of (a) 85% of Precision Marshall’s eligible accounts receivable, plus (b) 85% of Precision Marshall’s eligible inventory, subject to an eligible inventory sublimit that begins at $14.0 million and declines to $12.0 million during the term of the Loan Agreement, minus (c) customary reserves. The Encina Revolver Loans matured on July 14, 2023. On January 20, 2022, Precision Marshall refinanced these loans with Fifth-Third Bank (see below). The refinanced credit facility, totaling $29 million, is comprised of $23.0 million in revolving credit, $3.5 million in machinery and equipment (“M&E”) lending, and $2.5 million for capital expenditure (“Capex”) lending. The following tables summarize the Encina Revolver Loans as of and for the years ended September 30, 2023 and 2022 (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ — $ 18,812 Cumulative repayment during the period — 31,547 Maximum borrowed during the period — 2,000 Weighted average interest for the period — % 6.50 % Loan with Fifth Third Bank (Precision Marshall) On January 20, 2022, Precision Marshall refinanced its Encina Business Credit loans with Fifth Third Bank (see above), and the balance outstanding was repaid. The refinanced credit facility, totaling $29 million, is comprised of $23.0 million in revolving credit, $3.5 million in M&E lending, and $2.5 million for capital Capex lending. Advances under the new credit facility will bear interest at the 30-day SOFR plus 200 basis points for lending under the revolving facility, and 30- day SOFR plus 225 basis points for M&E and Capex lending (Effective December 31, 2021, SOFR replaced the USD LIBOR for most financial benchmarking). The refinancing of the Borrower’s existing credit facility reduces interest costs and improves the availability and liquidity of funds by approximately $3.0 million at the close. The facility terminates on January 20, 2027, unless terminated earlier in accordance with its terms. In connection with the acquisition of Kinetic (see Note 4), the existing revolving facility was amended to add Kinetic as a borrower. In addition, two additional term loans were executed to fund the purchase of Kinetic. Approximately $6.0 million was drawn from the revolving facility, and the term loans were opened in the amounts of $4.0 million and $1.0 million, respectively. The $4.0 million term loan (“Kinetic Term Loan #1”), which matures on January 20, 2027, carries the same terms for M&E term lending as stated above. The $1.0 million term loan (“Kinetic Term Loan #2”), which matures on June 28, 2025, is a “Special Advance Term Loan”, and bears interest at SOFR plus 375 basis points. As of September 30, 2023 and 2022, the outstanding balance on the revolving loan was approximately $23.0 million and $23.6 million, respectively, and the outstanding balance on the original M&E lending, which is documented as a term note, was approximately $2.3 million and $3.2 million, respectively. As of September 30, 2023 and 2022, the outstanding balance on Kinetic Term Loan #1 was $3.3 million and $3.9 million. As of September 30, 2023 and 2022, the outstanding balance on Kinetic Term Loan #2 was $0 and $917,000, respectively. On April 12, 2023, in connection with its existing credit facility with Fifth Third Bank, Precision Marshall took an advance against its Capex term lending in the amount of approximately $1.4 million. The loan matures January 2027 and bears interest on the same terms as for Capex lending as stated above. The first payment under this loan is due in February 2024. As of September 30, 2023, the outstanding balance on this Capex loan was $1.4 million. The following tables summarize the Precision Marshall Fifth Third Bank Revolver Loan as of and for the years ended September 30, 2023 and 2022 (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 72,336 $ 61,745 Cumulative repayment during the period 69,707 38,172 Maximum borrowed during the period 1,700 12,937 Weighted average interest for the period 7.85 % 4.64 % As of September 30, 2023 2022 Total availability $ 5,959 $ 4,900 Total outstanding 26,202 23,573 Texas Capital Bank Revolver Loan On November 3, 2016, Vintage Stock entered into an amended $12.0 million credit agreement with Texas Capital Bank (“TCB Revolver”). The TCB Revolver is a five-year, asset-based facility that is secured by substantially all of Vintage Stock’s assets. Availability under the TCB Revolver is subject to a monthly borrowing base calculation. The TCB Revolver matures, as amended September 30, 2021, on November 3, 2023. Borrowing availability under the TCB Revolver is limited to a borrowing base that allows Vintage Stock to borrow up to 90% of the appraisal value of the inventory, plus 85% of eligible receivables, net of certain reserves. The borrowing base provides for borrowing up to 90% of the appraisal value during the fiscal months of January through September and 92.5% of the appraisal value during the fiscal months of October through December. Letters of credit reduce the amount available to borrow under the TCB Revolver by an amount equal to the face value of the letters of credit. The TCB Revolver places certain restrictions on Vintage Stock, including a limitation on asset sales, a limitation of 25 new leases in any fiscal year, additional liens, investment, loans, guarantees, acquisitions and incurrence of additional indebtedness. The following tables summarize the TCB Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 73,074 $ 86,390 Cumulative repayment during the period 77,195 85,794 Maximum borrowed during the period 11,146 2,425 Weighted average interest for the period 7.50 % 3.26 % As of September 30, 2023 2022 Total availability $ 6,526 $ 1,707 Total outstanding 5,270 9,391 Eclipse Business Capital Loans In connection with the acquisition of Flooring Liquidators (see Note 4), on January 18, 2023, Flooring Liquidators entered into a credit facility with Eclipse Business Capital, LLC (“Eclipse”). The facility consists of $25.0 million in revolving credit (“Eclipse Revolver”) and $3.5 million in M&E lending (“Eclipse M&E”). The Eclipse Revolver is a three-year, asset-based facility that is secured by substantially all of Flooring Liquidators’ assets. Availability under the Eclipse Revolver is subject to a monthly borrowing base calculation. Flooring Liquidators’ ability to borrow under the Eclipse Revolver is subject to the satisfaction of certain conditions, including meeting all loan covenants under the credit agreement with Eclipse. The Eclipse Revolver bears interest at 4.5% per annum in excess of Adjusted Term SOFR prior to April 1, 2023, and 3.5% per annum in excess of Adjusted Term SOFR after April 1, 2023. The Eclipse M&E loan bears interest at 6.0% per annum in excess of Adjusted Term SOFR prior to April 1, 2023, and 5.0% per annum in excess of Adjusted Term SOFR after April 1, 2023. The credit facility matures in January 2026. As of September 30, 2023, the outstanding balance on the Eclipse M&E loan was approximately 2.4 million. The following tables summarize the Eclipse Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 41,545 $ — Cumulative repayment during the period 46,710 — Maximum borrowed during the period 13,396 — Weighted average interest for the period 9.80 % — % As of September 30, 2023 2022 Total availability $ 1,558 $ — Total outstanding 8,230 — Loan with Fifth Third Bank (PMW) In connection with the acquisition of PMW (see Note 4), on July 20, 2023, PMW entered into a revolving credit facility with Fifth Third Bank. The facility consists of $15.0 million in revolving credit and approximately $5.0 million in M&E lending. The Fifth-Third Revolver is a three-year, asset-based facility that is secured by substantially all of PMW's assets. Availability under the Fifth-Third Revolver is subject to a monthly borrowing base calculation. PMW's ability to borrow under the Fifth-Third Revolver is subject to the satisfaction of certain conditions, including meeting all loan covenants under the credit agreement with Fifth-Third. Loans made under the Revolving Credit Facility are considered Reference Rate Loans, and bear interest at a rate equal to the sum of the Reference Rate plus the Applicable Margin. Reference Rate means the greater of (a) 3.0% or (b) the Lender’s publicly announced prime rate (which is not intended to be Lender’s lowest or most favorable rate in effect at any time) in effect from time to time. The Applicable Margin for revolving loans is zero, while for the Machinery & Equipment Term Loan or any Capital Expenditure Term Loan, it is 50 basis points (0.5%). The credit facility matures in July 2026. As of September 30, 2023, the outstanding balance on the Fifth-Third M&E loan was approximately $4.8 million. The following tables summarize the PMW Fifth-Third Bank Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 16,294 $ — Cumulative repayment during the period 14,258 — Maximum borrowed during the period 13,327 — Weighted average interest for the period 8.46 % — % As of September 30, 2023 2022 Total availability $ 3,818 $ — Total outstanding 10,975 — Lonesome Oak Equipment Loan In connection with Marquis' acquisition of Lonesome Oak in November 2019, the Company assumed an unsecured note, payable to Extruded Fibers Inc., in the amount of $3.6 million. The note is noninterest bearing, however, in accordance with ASC 805-30, interest is being imputed at 6.78% annually. Principal is payable monthly in the amount of $100,000 for 36 months, beginning March 31, 2020 maturity date March 3, 2023. As of March 31, 2022, this note has been paid in full. Note payable to JCM Holdings During October 2020, Marquis purchased a manufacturing facility, which it had previously leased, for approximately $2.5 million. Marquis entered into a $2.0 million loan agreement, secured by the facility, with the seller of the facility, in order to complete the purchase of the facility. The loan bears interest at 6%, due monthly, and matures January 2030. As of September 30, 2023 and 2022, the outstanding principal balance was approximately $1.5 million and $1.7 million, respectively. Note Payable to the Sellers of Vintage Stock In connection with the purchase of Vintage Stock, on November 3, 2016, Vintage Stock Affiliated Holdings, LLC ("VSAH") and Vintage Stock entered into a seller financed mezzanine loan in the amount of $10.0 million with the previous owners of Vintage Stock. The Sellers Subordinated Acquisition Note bears interest at 8% per annum, with interest payable monthly in arrears The Sellers Subordinated Acquisition Note, as amended, matured on September 23, 2023. As of March 31, 2022, this note has been paid in full. Equipment Loans On June 20, 2016 and August 5, 2016, Marquis entered into a transaction that provided for a master agreement and separate loan schedules (the “Equipment Loans”) with Banc of America Leasing & Capital, LLC which provided: Note #3 is for approximately $3.7 million, secured by equipment. The Equipment Loan #3 is due December 2023, payable in 84 monthly payments of $52,000 beginning January 2017, bearing interest rate at 4.8% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $154,000 and $751,000, respectively. Note #4 is for approximately $1.1 million, secured by equipment. The Equipment Loan #4 is due December 2023, payable in 81 monthly payments of $16,000 beginning April 2017, bearing interest at 4.9% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $47,000 and $231,000, respectively. Note #5 is for approximately $4.0 million, secured by equipment. The Equipment Loan #5 is due December 2024, payable in 84 monthly payments of $55,000 beginning January 2018, bearing interest at 4.7% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $799,000 and $1.4 million, respectively. Note #6 is for $913,000, secured by equipment. The Equipment Loan #6 is due July 2024, payable in 60 monthly payments of $14,000 beginning August 2019, with a final payment of $197,000, bearing interest at 4.7% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $317,000 and $471,000, respectively. Note #7 is for $5.0 million, secured by equipment. The equipment loan #7 is due February 2027, payable in 84 monthly payments of $59,000 beginning March 2020, with the final payment of $809,000, bearing interest at 3.2% per annum. As of September 30, 2023 and 2022, the outstanding balance was approximately $2.9 million and $3.5 million, respectively. Note #8 is for approximately $3.4 million, secured by equipment. The equipment loan #8 is due September 2027, payable in 84 monthly payments of $46,000 beginning October 2020, bearing interest at 4.0%. As of September 30, 2023 and 2022, the outstanding balance was approximately $2.0 million and $2.5 million, respectively. In December 2021, Marquis funded the acquisition of $5.5 million of new equipment under Note #9 of its master agreement. The note, which is secured by the equipment, matures December 2026, and is payable in 60 monthly payments of $92,000 beginning January 2022, bearing interest at 3.75%. As of September 30, 2023 and 2022, the outstanding balance was approximately $3.9 million and $4.8 million, respectively. In December 2022, Marquis funded the acquisition of $5.7 million of new equipment under Note #10 of its master agreement. The Equipment Loan #10, which is secured by the equipment, matures December 2029, and is payable in 84 monthly payments of $79,000, beginning January 2023, with the final payment in the amount of approximately $650,000, bearing interest at 6.50%. As of September 30, 2023, the balance was approximately $5.3 million. Note Payable to Store Capital Acquisitions, LLC On June 14, 2016, Marquis entered into a transaction with Store Capital Acquisitions, LLC. The transaction included a sale-leaseback of land owned by Marquis and a loan secured by the improvements on such land. The total aggregate proceeds received from the sale of the land and the loan was $10.0 million, which consisted of approximately $644,000 from the sale of the land and a note payable of approximately $9.4 million. In connection with the transaction, Marquis entered into a lease with a 15-year term commencing on the closing of the transaction, which provides Marquis with an option to extend the lease upon the expiration of its term. The initial annual lease rate is $60,000. The proceeds from this transaction were used to pay down the BofA Revolver and Term loans, and related party loan, as well as to purchase a building from the previous owners of Marquis that was not purchased in the July 2015 transaction. The note payable bears interest at 9.3% per annum, with principal and interest due monthly. The note payable matures June 13, 2056. For the first five years of the note payable, there is a pre-payment penalty of 5%, which declines by 1% for each year the loan remains unpaid for the next five years. At the end of ten years, there is no pre-payment penalty. In connection with the note payable, Marquis incurred approximately $458,000 in transaction costs that are being recognized as a debt issuance cost and are being amortized and recorded as interest expense over the term of the note payable. As of September 30, 2023 and 2022, the remaining principal balance was approximately $9.1 million and $9.2 million, respectively. Loan Covenant Compliance As of September 30, 2023, the Company was in compliance with all covenants under its existing revolving and other loan agreements. Seller notes as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Seller of Flooring Liquidators, 8.24% interest rate, matures January 2028 $ 34,000 $ — Seller of PMW, 8.0% interest rate, matures July 2028 2,500 — Seller of Kinetic, 7.0% interest rate, matures September 2027 3,000 3,000 Total Seller notes payable - related parties 39,500 3,000 Less: unamortized debt issuance costs (502) — Net amount 38,998 3,000 Less current portion — — Long-term portion of Seller notes - related parties $ 38,998 $ 3,000 Future maturities of seller notes at September 30, 2023 are as follows (in $000’s): Years ending September 30, 2026 500 2027 3,500 2028 34,998 Total $ 38,998 Note Payable to the Sellers of Kinetic In connection with the purchase of Kinetic (see Note 4), Kinetic entered into an employment agreement with the previous owner of Kinetic to serve as its Head of Equipment Operations. The employment agreement is for an initial term of five years and shall be automatically extended in 90-day increments unless either party provides notice as required under the agreement. Additionally, Precision Marshall entered into a seller financed loan in the amount of $3.0 million with the previous owner of Kinetic. The Sellers Subordinated Acquisition Note bears interest at 7.0% per annum, with interest payable quarterly in arrears. The Sellers Subordinated Acquisition Note has a maturity date of September 27, 2027. As of September 30, 2023, the remaining principal balance was $3.0 million. Note Payable to the Seller of Flooring Liquidators In connection with the purchase of Flooring Liquidators (see Note 4), the Company entered into an employment agreement with the previous owner of Flooring Liquidators to serve as its Chief Executive Officer. The employment agreement is for an initial term of five years and shall be automatically extended in 90-day increments unless either party provides notice as required under the agreement. Additionally, the Company entered into a seller financed mezzanine loan, which is fully guaranteed by the Company, in the amount of $34.0 million with the previous owners of Flooring Liquidators. The Seller Subordinated Acquisition Note (“Sellers Note”) bears interest at 8.24% per annum, with interest payable monthly in arrears beginning on January 18, 2024. The Sellers Note has a maturity date of January 18, 2028. The fair value assigned to the Sellers Note, as calculated by an independent third-party firm, was $31.7 million, or a discount of $2.3 million. The $2.3 million discount is being accreted to interest expense, using the effective interest rate method, as required by GAAP, over the term of the Sellers Note. As of September 30, 2023, the carrying value of the Sellers Note was approximately $33.5 million. Note Payable to the Sellers of PMW In connection with the purchase of PMW (see Note 4), the Company entered into an consulting agreement with the previous owner of PMW to serve as part-time President and Chief Executive Officer . The consulting agreement commenced on the Effective Date and shall terminate upon the latter of (i) Sellers’ receipt of Earn-out Payments in an aggregate amount equal to $3,000,000 and (ii) the full satisfaction and payment of all amounts due and to that are to become due under the seller note, unless earlier terminated in accordance with the terms set forth in the consulting agreement . Additionally, PMW entered into two seller financed loans, in the aggregate amount of $2.5 million, which are fully guaranteed by the Company. The Sellers Subordinated Acquisition Notes bear interest at 8.0% per annum, with interest payable quarterly in arrears. The Sellers Subordinated Acquisition Note has a maturity date of July 18, 2028. As of September 30, 2023, the carrying value of the Sellers Notes was approximately $2.5 million.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Sep. 30, 2023
Equity [Abstract]
Stockholders' Equity	Note 13: Stockholders’ Equity Series B Convertible Preferred Stock In March 2022, the existing 315,790 shares of Series B Convertible Preferred Stock were converted into 1,578,950 common shares, in accordance with Series B Convertible Preferred Stock agreements. Of the 315,790 existing shares of Series B Convertible Preferred Stock converted, Isaac Capital Group, LLC (“ICG”) held 259,902 of these shares, and converted them into 1,299,510 common shares. Jon Isaac, the Company's President and Chief Executive Officer, is the President and sole member of ICG, and, accordingly, has sole voting and dispositive power with respect to these shares. As of September 30, 2023 and 2022, there were no shares of Series B Convertible Preferred Stock issued and outstanding. Series E Convertible Preferred Stock As of September 30, 2023 and 2022, there were 47,840 shares of Series E Convertible Preferred Stock issued and outstanding. During the year ended September 30, 2021, the Company repurchased 30,000 shares of Series E Convertible Preferred Stock for an aggregate purchase price of $3. The shares accrue dividends at the rate of 5% per annum on the liquidation preference per share, payable quarterly from legally available funds. The shares carry a cash liquidation preference of $0.30 per share, plus any accrued but unpaid dividends. If such funds are not available, dividends shall continue to accumulate until they can be paid from legally available funds. Holders of the preferred shares are entitled to convert them into shares of our common stock on a 1:0.005 basis together with payment of $85.50 per converted share. During the years ended September 30, 2023 and 2022, the Company accrued dividends of approximately $720 and $720, respectively. As of September 30, 2023 and 2022, the Company had no accrued dividends payable to holders of Series E preferred stock. Common Stock As of September 30, 2023 and 2022, there were 3,164,330 and 3,074,833 shares of Common Stock issued and outstanding, respectively. Treasury Stock For year ended September 30, 2023 and 2022, the Company purchased 39,092 and 86,451 shares of its common stock on the open market (treasury shares), respectively, for approximately $991,000 and $3 million, respectively. Such shares are recorded on the Company’s Consolidated Balance Sheets as treasury stock. On June 13, 2023, Tony Isaac, a member of the Company's board of directors, and father of the Company's CEO, Jon Isaac, exercised stock options for which he received 9,904 shares of the Company's common stock. On June 30, 2023, the Company repurchased Mr. Isaac's 9,904 shares of the Company's common stock for $25.85 per share, the closing market price on June 28, 2023, or approximately $256,000 (see Note 16). 2014 Omnibus Equity Incentive Plan On January 7, 2014, our Board of Directors adopted the 2014 Omnibus Equity Incentive Plan (the “2014 Plan”), which authorizes issuance of distribution equivalent rights, incentive stock options, non-qualified stock options, performance stock, performance units, restricted ordinary shares, restricted stock units, stock appreciation rights, tandem stock appreciation rights and unrestricted ordinary shares to our directors, officer, employees, consultants and advisors. The Company has reserved up to 300,000 shares of common stock for issuance under the 2014 Plan. The Company’s stockholders approved the 2014 Plan on July 11, 2014.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
Stock-Based Compensation	Sep. 30, 2023
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Stock-Based Compensation	Note 14: Stock-Based Compensation From time to time, the Company grants stock options and restricted stock awards to directors, officers and employees. These awards are valued at the grant date by determining the fair value of the instruments. The value of each award is amortized on a straight-line basis over the requisite service period. Stock Options The following table summarizes stock option activity for the years ended September 30, 2023 and 2022: Number of Weighted Weighted Intrinsic Outstanding at September 30, 2021 87,500 $ 18.81 1.78 $ 1,626 Granted 0 — Exercised 0 — Forfeited 0 — Outstanding at September 30, 2022 87,500 $ 18.81 1.78 $ 1,626 Exercisable at September 30, 2022 78,500 $ 16.29 1.72 $ 1,626 Outstanding at September 30, 2022 87,500 $ 18.81 1.78 $ 1,626 Granted 17,500 35.00 Exercised (31,250) 14.64 Forfeited (20,000) 32.25 Outstanding at September 30, 2023 53,750 $ 21.51 1.54 $ 540 Exercisable at September 30, 2023 53,750 $ 21.51 1.54 $ 540 The Company recognized compensation expense of approximately $446,000 and $38,000 during the years ended September 30, 2023 and 2022, respectively, related to stock option awards granted to certain employees and officers based on the grant date fair value of the awards. No forfeitures are estimated. During the years ended September 30, 2023 and 2022, 17,500 and 0 stock options were granted, respectively. At September 30, 2023 the Company had no unrecognized compensation expense associated with stock option awards. The exercise price for stock options outstanding and exercisable at September 30, 2023 is as follows: Outstanding Exercisable Number of Options Exercise Price Number of Options Exercise Price 25,000 $ 10.00 25,000 $ 10.00 6,250 15.00 6,250 15.00 17,500 35.00 17,500 35.00 5,000 40.00 5,000 40.00 53,750 53,750 At September 30, 2023 and 2022, the Company had no non-vested stock option awards.

Earnings Per Share

Earnings Per Share	12 Months Ended
Earnings Per Share	Sep. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Note 15: Earnings Per Share Net income per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding do not include shares of restricted stock that have not yet vested, although such shares are included as outstanding shares in the Company’s Consolidated Balance Sheet. Diluted net income per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable in respect of restricted share awards, stock options and convertible preferred stock. Preferred stock dividends are subtracted from net earnings to determine the amount available to common stockholders. The following table presents the computation of basic and diluted net income per share: Years Ended September 30, 2023 2022 Basic Net (loss) income $ (102) $ 24,741 Less: preferred stock dividends — — Net (loss) income applicable to common stock $ (102) $ 24,741 Weighted average common shares outstanding 3,133,554 3,116,214 Basic (loss) income per share $ (0.03) $ 7.94 Diluted Net (loss) income applicable to common stock $ (102) $ 24,741 Add: preferred stock dividends — — Net (loss) income applicable for diluted earnings per share $ (102) $ 24,741 Weighted average common shares outstanding 3,133,554 3,116,214 Add: Options 19,240 39,082 Add: Series B Preferred Stock — — Add: Series E Preferred Stock 239 239 Assumed weighted average common shares outstanding 3,153,033 3,155,535 Diluted (loss) income per share $ (0.03) $ 7.84 There are 22,500 and 21,000 options to purchase shares of common stock that are anti-dilutive, and are not included in the years ended September 30, 2023 and 2022, diluted earnings per share computations, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 16: Related Party Transactions Transactions with Isaac Capital Group, LLC During 2015, Marquis entered into a mezzanine loan in the amount of up to 7.0 million (the “ICF Loan”) with Isaac Capital Fund I, LLC (“ICF”), a private lender whose managing member is Jon Isaac. On July 10, 2020, (i) ICF released and discharged Marquis from all obligations under the loan, (ii) ICF assigned all of its rights and obligations under the instruments, documents, and agreements with respect to the ICF Loan to ICG, of which Jon Isaac, the Company’s President and Chief Executive Officer, is the sole member, and (iii) Live Ventures borrowed 2.0 million (the “ICG Loan”) from ICG using essentially the same documentation from the ICF Loan. (see Note 11). On April 9, 2020, the Company entered into an unsecured revolving line of credit promissory note whereby ICG agreed to provide the Company with a $1.0 million revolving credit facility (the “ICG Revolver”) (see Note 11). On January 18, 2023, in connection with the acquisition of Flooring Liquidators, Flooring Affiliated Holdings, LLC, a wholly-owned subsidiary of the Company, as borrower, entered into a promissory note for the benefit of ICG in the amount of $5.0 million (see Note 11). Transaction with Tony Isaac On June 13, 2023, Tony Isaac, a member of the Company's board of directors, and father of the Company's CEO, Jon Isaac, exercised stock options for which he received 9,904 shares of the Company's common stock. On June 30, 2023, the Company repurchased Mr. Isaac's 9,904 shares of the Company's common stock for $25.85 per share, the closing market price on June 28, 2023, for approximately $256,000 (see Note 13). Transactions with JanOne Inc. Tony Isaac, a member of the Company's board of directors, and father of the Company's CEO, Jon Isaac, is the Chief Executive Officer and a director of JanOne Inc.(“JanOne”). Richard Butler, a member of the Company's board of directors, is a director of JanOne. Customer Connexx LLC, formerly a subsidiary of JanOne Inc., rents approximately 9,900 square feet of office space from the Company at its Las Vegas office which totals 16,500 square feet. JanOne Inc. paid the Company approximately $197,000 and $218,000 in rent and other common area reimbursed expenses for the years ended September 30, 2023 and 2022, respectively. Tony Isaac, a member of the Board of Directors of the Company, and Virland Johnson, former Chief Financial Officer of the Company, are President and Chief Executive Officer and members of the Board of Directors, and Chief Financial Officer of JanOne Inc., respectively. On April 25, 2018, ApplianceSmart Holdings, LLC (“ASH”) delivered to the Seller the ApplianceSmart Note in the Original Principal Amount, as such amount may be adjusted per the terms of the ApplianceSmart Note. The ApplianceSmart Note is effective as of April 1, 2018 and matures on the Maturity Date. The ApplianceSmart Note bears interest at 5% per annum with interest payable monthly in arrears. Ten percent of the outstanding principal amount will be repaid annually on a quarterly basis, with the accrued and unpaid principal due on the Maturity Date. ApplianceSmart has agreed to guaranty repayment of the ApplianceSmart Note. The remaining approximately $2.6 million of the Purchase Price was paid in cash by ASH to the Seller. ASH may reborrow funds, and pay interest on such re-borrowings, from the Seller up to the Original Principal Amount. In connection with the discharge of certain debts of ApplianceSmart in bankruptcy (see Note 17), the balance due of approximately $2.8 million was written off. Consequently, as of September 30, 2022, there was no balance due. On April 5, 2022, the Company entered into a Purchasing Agreement with ARCA, which was a wholly-owned subsidiary of JanOne, Inc. until March 2023. Pursuant to the agreement, the Company agrees to purchase inventory from time to time for ARCA as set forth in submitted purchase orders. The inventory is owned by the Company until ARCA installs it in customer's homes, and payment by ARCA to the Company is due upon ARCA's receipt of payment from the customer. All purchases made by the Company shall be paid back by ARCA in full plus an additional five percent surcharge or broker-type fee. The initial term of the Agreement was one year, and automatically renews for successive one-year terms if not terminated by either party. Due to significant doubt that the full balance due from ARCA will be paid, on May 24, 2023 the parties entered into a Promissory Note in the aggregate principal amount of $583,894, which represented the principal balance due as of that date, payable by ARCA for the benefit of the Company, to repay the outstanding receivables balance (“ARCA Note”). The ARCA Note bears interest at a rate of 10% per annum with payments of $75,000 due each month beginning on June 1, 2023, until the promissory note is repaid in full, and accrues late fees if payments are delinquent. As of September 23, 2023, no payments had been received and, consequently, the Company has recorded a full allowance of approximately $600,000 against the amount due. Transactions with Vintage Stock CEO Rodney Spriggs, the President and Chief Executive Officer of Vintage Stock, Inc., a wholly owned subsidiary of the Company, is the sole member of Spriggs Investments, LLC (“Spriggs Investments”). On July 10, 2020, the Company executed a promissory note (the “Spriggs Promissory Note I”) in favor of Spriggs Investments that memorializes a loan by Spriggs Investments to the Company in the initial principal amount of $2.0 million (the “Spriggs Loan I”). The Spriggs Loan I originally matured on July 10, 2022; however, the maturity date was extended to July 10, 2023, pursuant to unanimous written consent of the Board of Directors. On January 19, 2023, the Company entered into a modification agreement of the Spriggs Loan I. Consequently, the Spriggs Promissory Note I will mature on July 31, 2024 (see Note 11). On January 19, 2023, in connection with the acquisition of Flooring Liquidators (see Note 4), the Company executed a promissory note in favor of Spriggs Investments in the initial principal amount of $1.0 million (the “Spriggs Loan II”). The Spriggs Loan II matures on July 31, 2024 (see Note 11). Transactions with Spyglass Estate Planning, LLC Jon Isaac, the Company's President and Chief Executive Officer, is the sole member of Spyglass Estate Planning, LLC (“Spyglass”). On July 1, 2022, in connection with its acquisition of Better Backers, Marquis entered into two building leases with Spyglass Estate Planning, LLC, a limited liability company whose sole member is Jon Isaac, the Company’s President and Chief Executive Officer. The building leases are for 20 years with two options to renew for an additional five years each (see Note 4 above). The provisions of the lease agreements include an initial 24-month month-to-month rental period, during which the lessee may cancel with 90-day notice, followed by a 20-year lease term with two five-year renewal options. The Company has evaluated each lease and determined the rent amounts to be at market rates. Transactions with Flooring Liquidators CEO Stephen Kellogg is the Chief Executive Officer of Flooring Liquidators, Inc., a wholly owned subsidiary of the Company, Flooring Liquidators leases five properties from K2L Property Management, and one from Railroad Investments, each of which Mr. Kellogg is a member. Additionally, Flooring Liquidators leases two properties from Stephen Kellogg and Kimberly Hendrick as a couple, and properties from each of The Stephen Kellogg and Kimberly Hendrick Trust, The Stephen Kellogg Trust, and Mr. Kellogg personally. Ms. Hendrick is Mr. Kellogg's spouse. Sellers Notes Note Payable to the Sellers of Kinetic In connection with the purchase of Kinetic (see Note 4), on June 28, 2022, Precision Marshall entered into a seller financed loan in the amount of $3.0 million with the previous owners of Kinetic (see Note 12). Note Payable to the Seller of Flooring Liquidators In connection with the purchase of Flooring Liquidators (seen Note 4), on January 18, 2023, Flooring Affiliated Holdings, LLC (“Buyer”) entered into a seller financed mezzanine loan, which is fully guaranteed by the Company, in the amount of $34.0 million with the previous owners of Flooring Liquidators (see Note 12). Note Payable to the Seller of PMW In connection with the purchase of PMW (see Note 4), on July 20, 2023, PMW entered into two seller financed loans, in the aggregate amount of $2.5 million, which are fully guaranteed by the Company (see Note 12).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 17: Commitments and Contingencies Litigation SEC Investigation On February 21, 2018, the Company received a subpoena from the Securities and Exchange Commission (“SEC”) and a letter from the SEC stating that it was conducting an investigation. The subpoena requested documents and information concerning, among other things, the restatement of the Company’s financial statements for the quarterly periods ended December 31, 2016, March 31, 2017, and June 30, 2017, the acquisition of Marquis Industries, Inc., Vintage Stock, Inc., and ApplianceSmart, Inc., and the change in auditors. On August 12, 2020, three of the Company’s corporate executive officers (together, the “Executives”) each received a “Wells Notice” from the Staff of the SEC relating to the Company’s SEC investigation. On October 7, 2020, the Company received a “Wells Notice” from the Staff of the SEC relating to the SEC investigation. The Wells Notices related to, among other things, the Company’s reporting of its financial performance for its fiscal year ended September 30, 2016, certain disclosures related to executive compensation, and its previous acquisition of ApplianceSmart, Inc. A Wells Notice is neither a formal charge of wrongdoing nor a final determination that the recipient has violated any law. The Wells Notices informed the Company and the Executives that the SEC Staff had made a preliminary determination to recommend that the SEC file an enforcement action against the Company and each of the Executives to allege certain violations of the federal securities laws. On October 1, 2018, the Company received a letter from the SEC requesting information regarding a potential violation of Section 13(a) of the Securities Exchange Act of 1934, based upon the timing of the Company’s Form 8-K filed on February 14, 2018. The Company cooperated fully with the SEC inquiry and provided a response to the SEC on October 26, 2018. On August 2, 2021, the SEC filed a civil complaint in the United States District Court for the District of Nevada naming the Company and two of its executive officers - Jon Isaac, the Company’s current President and Chief Executive Officer, and Virland Johnson, the Company’s former Chief Financial Officer, as defendants (collectively, the “Company Defendants”) as well as certain other related third parties (the “SEC Complaint”). The SEC Complaint alleges various financial, disclosure, and reporting violations related to income and earnings per share data, purported undisclosed stock promotion and trading, purported inaccurate disclosure regarding beneficial ownership of common stock, and undisclosed executive compensation from 2016 through 2018. The violations are brought under Section 10(b) of the Exchange Act and Rule 10b-5; Sections 13(a), 13(b)(2)(B) and 13(b)(5) of the Exchange Act and Rules 12b-20, 13a-1, 13a-14, 13a-13, 13b2-1, 13b2-2; Section 14(a) of the Exchange Act and Rule 14a-3; and Section 17(a) of the Securities Act of 1933. The SEC seeks permanent injunctions against the Company Defendants, permanent officer-and-director bars, disgorgement of profits, and civil penalties. The foregoing is only a general summary of the SEC Complaint, which may be accessed on the SEC’s website at https://www.sec.gov/litigation/litreleases/2021/lr25155.htm. On October 1, 2021, the Company Defendants and third-party defendants moved to dismiss the SEC complaint. On September 7, 2022, the court denied the Company Defendants’ motion to dismiss, but granted one of the third-party defendant’s motions to dismiss, granting the SEC leave to file an amended complaint. On September 21, 2022, the SEC filed an amended complaint to which the Company Defendants filed an answer on October 11, 2022, denying liability. The court subsequently entered a discovery scheduling order and the parties exchanged initial disclosures. The parties participated in a mediation in June 2023. The mediation was not successful and the case is currently in the midst of discovery. Discovery deadlines have been extended because counsel for JanOne Inc. and Virland Johnson moved to withdraw on August 18, 2023, which motion the court granted on October 2, 2023. JanOne Inc. and Virland Johnson have until January 4, 2024, to obtain new counsel, after which time the Company anticipates depositions will commence. The Company Defendants strongly dispute and deny the allegations and intend to continue to defend themselves vigorously against the claims. Sieggreen Class Action On August 13, 2021, Daniel E. Sieggreen, individually and on behalf of all others similarly situated claimants ("Plaintiff"), filed a class action complaint for violation of federal securities laws in the United States District Court for the District of Nevada, naming the Company, Jon Isaac, the Company's current President and Chief Executive Officer, and Virland Johnson, the Company's former Chief Financial Officer, as defendants (collectively, the "Company Defendants"). The allegations asserted are similar to those in the SEC Complaint. Among other sought relief, the complaint seeks damages in connection with the purchases and sales of the Company’s securities between December 28, 2016 and August 3, 2021. As of December 17, 2021, the judge granted a stipulation to stay proceedings pending the resolutions of the motions to dismiss in the SEC Complaint. On February 1, 2023, the final motion to dismiss relating to the SEC Complaint was denied, which was subsequently noticed in the Sieggreen action on February 2, 2023. Plaintiff filed an Amended Complaint on March 6, 2023. On May 5, 2023, the Company Defendants filed a Motion to Dismiss the Amended Complaint, and the briefing on that motion is now complete. Discovery is automatically stayed in this case until after the disposition of the Motion to Dismiss. If the Motion to Dismiss is not successful, the case will proceed to discovery. The Company Defendants strongly dispute and deny the allegations at issue in this case and intend to continue to defend themselves vigorously against these claims. ApplianceSmart Bankruptcy and Other ApplianceSmart Litigation Matters On Feb 28, 2022, the court approved ApplianceSmart’s plan for reorganization (the “Plan”), discharging ApplianceSmart of certain debts according to the Plan resulting in the Company recording a gain of approximately $11.4 million, which includes a write-off or adjustment of approximately $11.5 million on the settlement of debts and other liabilities, offset by payments subject to the bankruptcy that were not included as debtor-in-possession liabilities of approximately $149,000. As of April 1, 2022, the Company has ceased operations at its one existing location, and is in the process of winding down operations, which will be immaterial to the financial statements. Sieggreen Class Action On August 13, 2021, Daniel E. Sieggreen, individually and on behalf of all others similarly situated claimants ("Plaintiff"), filed a class action complaint for violation of federal securities laws in the United States District Court for the District of Nevada, naming the Company, Jon Isaac, the Company's current President and Chief Executive Officer, and Virland Johnson, the Company's former Chief Financial Officer, as defendants (collectively, the "Company Defendants"). The allegations asserted are similar to those in the SEC Complaint. Among other sought relief, the complaint seeks damages in connection with the purchases and sales of the Company’s securities between December 28, 2016 and August 3, 2021. As of December 17, 2021, the judge granted a stipulation to stay proceedings pending the resolutions of the motions to dismiss in the SEC Complaint. On February 1, 2023, the final motion to dismiss relating to the SEC Complaint was denied, which was subsequently noticed in the Sieggreen action on February 2, 2023. Plaintiff filed an Amended Complaint on March 6, 2023. On May 5, 2023, the Company Defendants filed a Motion to Dismiss the Amended Complaint, and the briefing on that motion is now complete. Discovery is automatically stayed in this case until after the disposition of the Motion to Dismiss. If the Motion to Dismiss is not successful, the case will proceed to discovery. The Company Defendants strongly dispute and deny the allegations at issue in this case and intend to continue to defend themselves vigorously against these claims. Holdback Matter On October 10, 2022, a representative for the former shareholders of Precision Industries, Inc. filed a civil complaint in the Court of Chancery of the State of Delaware. The complaint alleged that the Company violated the terms of an agreement and plan of merger dated July 14, 2020, by failing to pay the shareholders a certain indemnity holdback of $2,500,000. The Chancery Court dismissed that action for lack of jurisdiction. On January 12, 2023, the representative re-filed the same action in the United States District Court for the Western District of Pennsylvania. On October 26, 2023, the Company counterclaimed against the representative and all represented shareholders for fraudulently misrepresenting the seller’s inventory and accounting methodology and asserting damages in excess of $4,500,000. The Company expects discovery to last for approximately one year. Wage and Hour Matter On July 27, 2022, Irma Sanchez, a former employee of Elite Builder Services, Inc. (“Elite Builders”), filed a class action complaint against Elite Builders in the Superior Court of California, County of Alameda. The complaint alleges that Elite Builders failed to pay all minimum and overtime wages, failed to provide lawful meal periods and rest breaks, failed to provide accurate itemized wage statements, and failed to pay all wages due upon separation as required by California law. The complaint was later amended as a matter of right on October 4, 2022. Further, Ms. Sanchez has put the Labor & Workforce Development Agency on notice to exhaust administrative remedies and enable her to bring an additional claim under the California Labor Code Private Attorneys General Act, which permits an employee to assert a claim for violations of certain California Labor Code provisions on behalf of all aggrieved employees to recover statutory penalties. The court granted Elite Builder’s Motion to Change Venue to Stanislaus County and Stanislaus County has now processed the filing and has set a Case Management Conference for January 16, 2024. The Company believes that Ms. Sanchez’s claims lack merit and intends to defend this action vigorously. The Company is currently unable to estimate the range of possible losses associated with this proceeding as we are in the early stages of discovery and the scope of class is not yet known. Generally The Company is involved in various claims and lawsuits arising in the normal course of business. The ultimate results of claims and litigation cannot be predicted with certainty. The Company currently believes that the ultimate outcome of such lawsuits and proceedings will not, individually, or in the aggregate, have a material adverse effect on our condensed consolidated financial position, results of operations or cash flows. As applicable, liabilities pertaining to these matters, that are probable and estimable, have been accrued.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 18: Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Income tax expense for the years ended September 30, 2023 and 2022 is as follows (in $000’s): Year Ended Year Ended Current expense: Federal $ 3,821 $ 524 State 603 329 4,424 853 Deferred (benefit) expense: Federal (2,228) 5,051 State (625) 971 (2,853) 6,022 Total income tax expense $ 1,571 $ 6,875 A reconciliation of the differences between the effective and statutory income tax rates for years ended September 30, 2023 and 2022: Year Ended Year Ended Federal statutory rates 21.0 % 21.0 % State income taxes, net of federal benefit 5.9 % 4.0 % Permanent differences (2.9 %) 3.2 % Transaction costs 27.9 % — % Investments (71.9) % — % Bankruptcy gain exclusion — % (9.0 %) Stock compensation 4.9 % 3.8 % Change in tax rates 41.4 % — % Tax credits (3.1 %) — % Change in valuation allowance 73.4 % (0.2) % Other 0.4 % (1.0 %) Effective rate 97.0 % 21.8 % At September 30, 2023 and 2022, deferred income tax assets and liabilities were comprised of (in $000’s): September 30, September 30, Deferred income tax assets (liabilities): Allowance for bad debts $ 167 $ 53 Accrued expenses/reserves (25) (172) Inventory 1,841 1,132 Accrued compensation 180 150 Research and development 121 — Net operating loss 2,321 508 Tax credits 499 475 Stock compensation 235 265 Intangibles (7,273) (2,952) Property & equipment (12,681) (8,843) Right of use assets (13,933) (8,817) Lease liabilities 15,256 9,609 Interest carryforwards 1,452 — Investments 253 560 Capital loss carryforwards 1,156 — Less: Valuation allowance (3,604) (786) Total deferred income tax (liability) $ (14,035) $ (8,818) The Company has federal and state net operating loss carryforwards of approximately $7.8 million and $10.8 million, respectively, as of September 30, 2023. The Company has placed a valuation allowance of approximately $7.0 million on the federal net operating loss carryforward due to Sec. 382 limitations. Additionally, the Company has placed a full valuation allowance against their state net operating loss carryforwards due to Sec. 382 and separate return limitations. The Company has Sec. 163(j) interest carryforwards of approximately $5.1 million as of September 30, 2023, which have an indefinite carryforward period. The Company has state tax credit carryforwards as of September 30, 2023 of approximately $0.6 million. The Company evaluates all available evidence to determine if a valuation allowance is needed to reduce its deferred tax assets. Management has concluded that it is more likely than not that a portion of its existing tax benefits will not be realized. Accordingly, the Company has recorded a valuation allowance of approximately $3.6 million at September 30, 2023 to reduce its deferred tax assets. The Company annually conducts an analysis of its tax positions and has concluded that it has no uncertain tax positions as of September 30, 2023. The Company is not under examination in any jurisdiction as of September 30, 2023. The 2019 through 2022 tax years are open to examination by the various federal and state jurisdictions in which the Company operates.The Company’s policy is to record uncertain tax positions as a component of income tax expense.

Segment Reporting

Segment Reporting	12 Months Ended
Segment Reporting	Sep. 30, 2023
Segment Reporting [Abstract]
Segment Reporting	Note 19: Segment Reporting The Company operates in five operating segments which are characterized as: (1) Retail-Entertainment, (2) Retail-Flooring, (3) Flooring Manufacturing, (4) Steel Manufacturing, and (5) Corporate and Other. The Retail-Entertainment segment consists of Vintage Stock; the Retail-Flooring segment consists of Flooring Liquidators; the Flooring Manufacturing Segment consists of Marquis; and the Steel Manufacturing Segment consists of Precision Marshall, Kinetic, and PMW. The following tables summarize segment information for the years ended September 30, 2023 and 2022 (in $000’s): Year Ended Year Ended Net % of Net % of Total Total Revenue Retail-Entertainment $ 78,124 22.0 % $ 86,156 30.0 % Retail-Flooring 75,872 21.4 % — — % Flooring manufacturing 109,770 30.9 % 130,850 45.6 % Steel manufacturing 88,912 25.0 % 60,617 21.1 % Corporate and other 2,493 0.7 % $ 9,290 3.2 % Total Revenue $ 355,171 100.0 % $ 286,913 100.0 % Year Ended September 30, 2023 2022 Revenues Retail - Entertainment $ 78,124 $ 86,156 Retail - Flooring 75,872 — Flooring Manufacturing 109,770 130,850 Steel Manufacturing 88,912 60,617 Corporate & Other 2,493 9,290 Total revenues $ 355,171 $ 286,913 Gross profit Retail - Entertainment $ 42,751 $ 45,583 Retail - Flooring 27,769 — Flooring Manufacturing 23,891 31,908 Steel Manufacturing 20,023 16,878 Corporate & Other 1,132 3,458 Total gross profit $ 115,566 $ 97,827 Operating income Retail - Entertainment $ 9,265 $ 12,628 Retail - Flooring (292) — Flooring Manufacturing 6,061 14,154 Steel Manufacturing 7,978 8,866 Corporate & Other (7,563) (9,721) Total operating income $ 15,449 $ 25,927 Depreciation and amortization Retail - Entertainment $ 1,275 $ 1,247 Retail - Flooring 3,386 — Flooring Manufacturing 4,318 3,331 Steel Manufacturing 4,958 1,983 Corporate & Other 320 607 Total depreciation and amortization $ 14,257 $ 7,168 Interest expense, net Retail - Entertainment $ 568 $ 440 Retail - Flooring 3,412 — Flooring Manufacturing 4,040 1,883 Steel Manufacturing 4,040 1,312 Corporate & Other 681 574 Total interest expense, net $ 12,741 $ 4,209 Income before provision for income taxes Retail - Entertainment $ 8,738 $ 23,197 Retail - Flooring (4,231) — Flooring Manufacturing 1,561 11,828 Steel Manufacturing 985 5,201 Corporate & Other (5,584) (8,610) Total income before provision for income taxes $ 1,469 $ 31,616 Year Ended September 30, Total Assets 2023 2022 Retail-Entertainment $ 74,086 $ 72,166 Retail-Flooring 103,108 — Flooring manufacturing 85,879 130,440 Steel manufacturing 135,853 72,269 Corporate and other 22,889 3,762 Consolidated totals $ 421,815 $ 278,637

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 20: Subsequent Events The Company has evaluated subsequent events through the filing of this Form 10-K, and determined that there have been no events that have occurred that would require adjustments or disclosures in its condensed consolidated financial statements other than as discussed below: Acquisition of Carpet One On October 13, 2023, Flooring Liquidators acquired certain assets of Carpet Remnant Outlet, Inc., a floor covering retailer and installer serving residential and commercial customers throughout Northwest Arkansas. Total consideration for the acquisition was $8 million, and was comprised of cash at close of $2.7 million, a seller's note in the amount of $5.0 million, and an indemnification holdback amount of $300,000. As of the date of filing of the Company's 2023 Form 10-K, the fair values of the assets acquired and liabilities assumed had not yet been determined, and, thus, are not presented. Vintage Credit Facility Refinance On October 17, 2023, Vintage entered into a $15.0 million credit agreement with Bank Midwest, replacing a revolving credit facility between Vintage and Texas Capital Bank, which was entered into in November 2016 and set to mature in November 2023. In connection with the entry into the Credit Agreement, the revolving credit facility between Vintage Stock and Texas Capital Bank was terminated. The facility interest accrues daily on the outstanding principal at a rate of the greater of (a) the one-month forward-looking term rate based on SOFR, plus 2.36% per annum, or (b) 6.50% per annum, and matures on October 17, 2024.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
Reclassifications	Reclassifications Certain amounts in the prior period have been reclassified to conform to the current period presentation. These reclassifications have no material effect on the reported financial results. For the year ended September 30, 2022, the Company has reclassified approximately $8.2 million from operating activities to financing activities in its consolidated statement of cash flows for the period, which relates to proceeds received from a failed sales and leaseback transaction as part of the Kinetic acquisition (see Note 4). The reclassification decreased fiscal year 2022 cash generated from operating activities from $14.6 million as previously reported to $6.4 million as adjusted. The reclassification has no impact on overall cash flow, net income, or adjusted EBITDA for the year ended September 30, 2022, nor does it have any impact on the Company's financial covenants, or financial statements for the year ended September 30, 2023.
Non-controlling Interest	Non-controlling Interest The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation,” which governs the accounting for and reporting of non-controlling interests (“NCI’s”) in partially owned consolidated subsidiaries and the loss control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI’s be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as an equity transaction rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance. This standard also required changes to certain presentation and disclosure requirements.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current and long-term trade and other receivables, the estimated reserve for excess and obsolete inventory, fair values in connection with the analysis of goodwill, other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets, lease terminations, and estimated useful lives for intangible assets and property and equipment.
Financial Instruments	Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, advances to affiliates and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, leases, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices are available (Level 2 inputs). The carrying amounts of long-term debt at September 30, 2023 and 2022 approximate fair value.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and Cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value.
Trade Receivables	Trade Receivables The Company grants trade credit to customers under credit terms that it believes are customary in the industries in which it operates and does not require collateral to support customer trade receivables. Some of the Company’s trade receivables are factored primarily through two factors. Factored trade receivables are sold without recourse for substantially all of the receivables balances for credit approved accounts. The factor purchases the trade receivable(s) for the gross amount of the respective invoice(s), less factoring commissions, trade and cash discounts. The factor charges the Company a factoring commission for each trade account, which is between 0.45-0.50% of the gross amount of the invoice(s) factored on the date of the purchase, plus an additional rate of 0.0125% for each credit term extension of 30 days, or portion thereof. The minimum annual commission due the factor is approximately $200,000 per contract year. As of September 30, 2023 and 2022, the balance of factored trade receivables was approximately $4.3 million and $5.7 million, respectively.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts The Company maintains an allowance for doubtful accounts, which includes allowances for accounts and factored trade receivables, customer refunds, dilution and fees from local exchange carrier billing aggregators and other uncollectible
Inventories	Inventories
Property and Equipment	Property and Equipment Property and Equipment are stated at cost less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives of building and improvements are three five three three three The Company periodically reviews its property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. The Company assesses recoverability based on several factors, including its intention with respect to its stores and those stores projected undiscounted cash flows. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows.
Goodwill	Goodwill The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other . Under ASC 350, goodwill is not amortized; rather, it is tested for impairment on at least an annual basis. Goodwill represents the excess of consideration paid over the fair value of underlying identifiable net assets of business acquired. The Company tests goodwill during the fourth quarter of each fiscal year or more frequently if events arise or circumstances change that indicate that goodwill may be impaired. The Company assesses whether goodwill impairment exists using both qualitative and quantitative assessments. The qualitative assessment involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, or if the Company elects not to perform a qualitative assessment, a quantitative assessment is performed, as required by ASC 350, to determine whether a goodwill impairment exists. The quantitative test is used to compare the carrying amount of the reporting unit's assets to the fair value of the reporting unit. If the fair value exceeds the carrying value, no further evaluation is required, and no impairment loss is recognized. An impairment loss occurs if the amount of the recorded goodwill exceeds the implied goodwill. The determination of the fair value of the Company's reporting units is based, among other things, on estimates of the future operating performance of the reporting unit being valued. A goodwill impairment test is required to be completed, at minimum, once annually, and any resulting impairment loss recorded upon completion of the assessment. Changes in market conditions, among other factors, may have an impact on these estimates and require interim impairment assessments. When performing the two-step quantitative impairment test, the Company's methodology includes the use of an income approach which discounts future net cash flows to their present value at a rate that reflects the Company's cost of capital, otherwise known as the discounted cash flow method (“DCF”). These estimated fair values are based on estimates of future cash flows of the businesses. Factors affecting these future cash flows include the continued market acceptance of the products and services offered by the businesses, the development of new products and services by the businesses and the underlying cost of development, the future cost structure of the businesses, and future technological changes. The Company also incorporates market multiples for comparable companies in determining the fair value of our reporting units. Any such impairment would be recognized in full in the reporting period in which it has been identified.
Intangible Assets	Intangible Assets The Company’s intangible assets consist of customer relationship intangibles, favorable leases, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, and marketing and technology related intangibles. Upon acquisition, estimates are made in valuing acquired intangible assets, which include but are not limited to, future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – three three seven
Revenue Recognition	Revenue Recognition General The Company accounts for its sales revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“Topic 606”) . Topic 606 provides a five-step revenue recognition model that is applied to the Company’s customer contracts. Under this model we (i) identify the contract with the customer, (ii) identify our performance obligations in the contract, (iii) determine the transaction price for the contract, (iv) allocate the transaction price to our performance obligations and (v) recognize revenue when or as we satisfy our performance obligations. Revenue is recognized upon transfer of control of the promised goods or the performance of the services to customers in an amount that reflects the consideration expected to be receive in exchange for those goods or services. The Company enters into contracts that may include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. Retail - Entertainment Segment The Retail-Entertainment Segment derives revenue primarily from direct sales of entertainment products. Sales are generally of a cash-and-carry nature, and contain a single performance obligation. Consequently, revenue is recorded at the point in time in which the sale is made. Revenues are recorded net of sales taxes collected from customers. Retail - Flooring Segment The Retail-Flooring Segment derives revenue primarily from the sale of flooring products and installation services, which are recognized at the point-of-sale and over time, respectively. Retail sales are generally of a cash-and-carry nature, and contain a single performance obligation. Consequently, revenue is recorded at the point in time in which the sale is made. Installation services generally contain multiple performance obligations requiring revenue to be recognized over a period of time based on percentage of completion. All direct costs are either paid and or accrued for in the period in which the sale is recorded. Revenues are recorded net of sales taxes collected from customers. For the year ended September 30, 2023, revenue for retail and installation services sales was approximately $59.4 million and $16.4 million, respectively. Flooring and Steel Manufacturing Segments The Flooring Manufacturing Segment derives revenue primarily from the sale of carpet and hard surface flooring products, including shipping and handling amounts. The Steel Manufacturing Segments derives revenue primarily from the sale of steel plates, ground flat stock and drill rods, and tooling, including shipping and handling amounts. Revenue for these segments generally contain a single performance obligation and is recognized at the point title passes to the customer. At the time revenue is recognized, the Company records a provision for the estimated amount of future returns based primarily on historical experience and any known trends or conditions that exist at the time revenue is recognized. Revenues are recorded net of taxes collected from customers. All direct costs are either paid and or accrued for in the period in which the sale is recorded. Spare Parts For spare parts sales, the Company transfers control and recognizes a sale when it ships the product to the customer or when the customer receives product based upon agreed shipping terms. Each unit sold is considered an independent, unbundled performance obligation. The Company has no additional performance obligations other than spare parts sales that are material in the context of the contract. The amount of consideration received and revenue recognized varies due to sales incentives and returns offered to customers. When customers retain the right to return eligible products, the Company reduces revenue for the estimate of the expected returns, which is primarily based on an analysis of historical experience.
Shipping and Handling	Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues.
Customer Liabilities	Customer Liabilities The Company recognizes the portion of the dollar value of prepaid stored-value products that ultimately is unredeemed (“breakage”) in accordance with ASU 2016-04 Liabilities- Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products. Because the Company expects to be entitled to a breakage amount for a liability resulting from the sale of a prepaid stored-value product, the Company utilized the Redemption Pattern methodology. Under this methodology, the Company shall derecognize the amount related to the expected breakage in proportion to the pattern of rights expected to be exercised by the product holder only to the extent that it is probable that a significant reversal of the recognized breakage amount will not subsequently occur. The Company establishes a liability upon the issuance of merchandise credits and the sale of gift cards. Breakage income related to gift cards which are no longer reportable under state escheatment laws of approximately $12,000 and $65,000 for the years ended September 30, 2023 and 2022, respectively, is recorded in other income in our consolidated financial statements.
Advertising Expense	Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled approximately $1.0 million and $445,000 for the years ended September 30, 2023 and 2022, respectively. The increase is due to the acquisition of Flooring Liquidators, as well as increased advertising costs among the Company's other subsidiaries.
Fair Value Measurements	Fair Value Measurements ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: Level 1 - inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. The fair value of inventory acquired as part of a business combination is based on a three-part valuation utilizing the comparable sales method which is based on Level 2 and Level 3 inputs. The comparative sales method utilizes the actual or expected selling prices of finished goods to customers in the ordinary course of business as the base amount that must be adjusted for factors that are generally relevant in determining the Fair Value of the inventory including: • the time that would be required to dispose of this inventory; • the expenses that would be expected to be incurred in the disposition; and • a profit commensurate with the amount of investment in the assets and the degree of risk. The fair value of property, plant and equipment, and goodwill acquired as part of a business combination is based on a third-party valuation utilizing the indirect method of cost approach which is based on Level 2 and Level 3 inputs. In the indirect method of Cost Approach, the Reproduction Cost New for each asset or group of assets is determined by indexing the original capitalized cost basis. The cost basis generally includes the base cost of the asset and certain contributory costs, such as sales tax, freight and handling charges, installation, general contractor’s costs, and engineering and design costs. The index factors used in this analysis are based on the asset type and manufacture date. Index factors were derived from various published sources including Marshall Valuation Service and the Bureau of Labor Statistics.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of (Loss) Income. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.
Lease Accounting	Lease Accounting The Company leases retail stores, manufacturing and warehouse facilities, and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2054 with various renewal options for additional periods. The agreements, which are classified as either operating or finance leases, generally provide for minimum and, in some cases percentage rent and require it to pay all insurance, taxes and other maintenance costs. For contracts entered into on or after October 1, 2019, the Company assesses at contract inception whether the contract is, or contains, a lease. Generally, it determines that a lease exists when (i) the contract involves the use of a distinct identified asset, (ii) obtains the right to substantially all economic benefits from use of the asset and (iii) it has the right to direct the use of the asset. At the lease commencement date, the Company recognizes a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of 12 months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs, such as brokerage commissions, less any lease incentives received. All right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, discounted using an estimate of the Company’s incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities as of October 1, 2019 were based on the original lease terms. Lease payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the noncancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised, and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain of the Company’s real estate lease agreements require variable lease payments that do not depend on an underlying index or rate, such as sales and value-added taxes, the Company’s proportionate share of actual property taxes, insurance, common area maintenance, and utilities. The Company has elected an accounting policy, as permitted by ASC 842, not to account for such payments as part of related lease payments. Consequently, such payments are recognized as operating expenses when incurred. Lease expense for operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. Amortization of the right-of-use asset for operating leases reflects amortization of the lease liability, any differences between straight-line expense and related lease payments during the accounting period, and any impairments. Finance lease payments are allocated between a reduction of the lease liability and interest expense, and the related asset is depreciated as described under “Property and Equipment” above.
Stock-Based Compensation	Stock-Based Compensation The Company from time to time grants restricted stock awards and options to employees, non-employees and Company executives and directors. Such awards are valued based on the grant date fair-value of the instruments. The value of each award is amortized on a straight-line basis over the vesting period.
Earnings Per Share	Earnings Per Share Earnings per share is calculated in accordance with ASC 260, “ Earnings Per share ”. Under ASC 260 basic earnings per share is computed using the weighted average number of common shares outstanding during the period, except that it does not include unvested restricted stock subject to cancellation. Diluted earnings per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of warrants, options, restricted shares and convertible preferred stock. The dilutive effect of outstanding restricted shares, options and warrants is reflected in diluted earnings per share by application of the treasury stock method. Convertible preferred stock is reflected on an if-converted basis.
Segment Reporting	Segment Reporting ASC Topic 280, “ Segment Reporting ,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a Company’s management organizes segments within the Company for making operating decisions and assessing performance. The Company determined it has five operating segments (See Note 19).
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains cash balances in bank accounts in each state the Company has business operations. The Company places its cash with high quality financial institutions. Accounts are insured by the Federal Deposit Insurance Corporation up to $250,000 per institution as of September 30, 2023. At times, balances may exceed federally insured limits. As of September 30, 2023, the Company had approximately $1.6 million of cash with financial institutions in excess of FDIC insurance limits.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments, which introduces a new approach to estimate credit losses on certain types of financial instruments based on expected losses instead of incurred losses. It also modified the impairment model for available-for-sale debt securities and provided a simplified accounting model for purchased financial assets with credit deterioration since their origination. ASU No. 2016-13 is effective for smaller reporting companies for fiscal years beginning after December 15, 2021 and the interim periods within those fiscal years. Early adoption is permitted. The Company has adopted this new accounting standard on its consolidated financial statements and related disclosures; however, adoption of this ASU has had no material impact on the Company's financial statements. In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848), codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. Effective December 31, 2021, the Secured Overnight Financing Rate (“SOFR”) replaced the USD London Interbank-Offered Rate (“LIBOR”) for most financial benchmarking. The guidance may be applied upon issuance of ASC 848 through December 31, 2022. The Company has adopted this new accounting standard on its consolidated financial statements and related disclosures; however, adoption of this ASU has had no material impact on the Company's financial statements. In May 2021, the FASB issued ASU No. 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic. This update is effective for the Company’s fiscal years beginning after December 15, 2021. The Company has adopted this new accounting standard on its consolidated financial statements and related disclosures; however, adoption of this ASU has had no material impact on the Company's financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Trade Receivables	The following table details the Company's trade receivables as of September 30, 2023 and 2022 ($000’s): September 30, September 30, Trade receivables, net: Accounts receivable $ 42,762 $ 25,797 Less: Allowance for doubtful accounts (1,568) (132) $ 41,194 $ 25,665
Schedule of Inventory	The following table details the Company's inventories as of September 30, 2023 and 2022 ($000’s): September 30, September 30, Inventory, net Raw materials $ 32,590 $ 35,829 Work in progress 9,028 7,539 Finished goods 50,082 32,814 Merchandise 43,438 23,900 135,138 100,082 Less: Inventory reserves (3,824) (2,423) $ 131,314 $ 97,659

Variable Interest Entity (Table

Variable Interest Entity (Tables)	12 Months Ended
Variable Interest Entity (Tables)	Sep. 30, 2023
Variable Interest Entity, Measure of Activity [Abstract]
Schedule of Assets and Liabilities of Deconsolidated Entity	The Company recognized a loss on deconsolidation of SW Financial's assets and liabilities of approximately $1.7 million, as detailed in the table below (in $000’s): Accounts payable $ 242 Lease liabilities 728 Total deconsolidation of liabilities 970 Cash 187 Accounts receivable 130 Other current assets 187 Intangible assets Customer Relationships 1,348 Tradenames 72 Subtotal Intangible Assets 1,420 Right-of-use assets 687 Other assets 55 Total deconsolidation of assets 2,666 Total loss on deconsolidation $ (1,696)

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
Acquisitions (Tables)	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Purchase Price Allocation of Purchase of Acquired Identifiable Assets, Liabilities Assumed and Goodwill	The fair value of the purchase price components outlined above was $26.8 million due to fair value adjustments for the contingent consideration, cash acquired, and working capital adjustments, as detailed below (in $000's): Purchase price $ 25,000 Fair value of earnout 2,675 Cash from balance sheet 1,602 Working capital adjustment (2,500) Net purchase price $ 26,777 Net purchase price $ 26,777 Accounts payable 10,788 Accrued liabilities 5,771 Total liabilities assumed 16,559 Total consideration 43,336 Cash 1,602 Accounts receivable 12,613 Inventory 6,390 Property, plant and equipment 13,616 Intangible assets 3,600 Other assets 849 Total assets acquired 38,670 Total goodwill $ 4,666 Net purchase price $ 78,700 Accounts payable 5,189 Accrued liabilities 9,700 Debt 60 Total liabilities assumed 14,949 Total consideration 93,649 Cash 9,131 Accounts receivable 4,824 Inventory 19,402 Property, plant and equipment 4,643 Intangible assets Trade names 13,275 Customer relationships 7,700 Non-compete agreements 1,625 Other 49 Subtotal intangible assets 22,649 Other 2,581 Total assets acquired 63,230 Total goodwill $ 30,419 Total purchase price $ 24,732 Accounts payable 571 Accrued liabilities 1,848 Total liabilities assumed 2,419 Total consideration 27,151 Cash 287 Accounts receivable 3,073 Inventory 6,429 Property, plant and equipment 12,855 Intangible assets 1,000 Other assets 480 Total assets acquired 24,124 Total goodwill $ 3,027
Schedule of Proforma Information for the Company	This proforma information does not purport to represent what the actual results of operations of the Company would have been had the acquisition occurred on that date, nor does it purport to predict the results of operations for future periods (in $000’s). Year Ended September 30, 2023 As Reported Adjustments Proforma Live (1) PMW (2) Adjustments (3) Total Net revenue $ 355,171 $ 63,136 $ 418,307 Net income $ (102) $ 462 $ (2,623) $ (2,263) Earnings per basic common share $ (0.03) $ (0.72) Earnings per basic diluted share $ (0.03) $ (0.72) Year Ended September 30, 2022 As Reported Adjustments Proforma Live (4) PMW (5) Adjustments (3) Total Net revenue $ 286,913 $ 78,606 $ 365,519 Net income $ 24,741 $ 4,792 $ (3,264) $ 26,269 Earnings per basic common share $ 7.94 $ 8.43 Earnings per basic diluted share $ 7.84 $ 8.32 (1) Live for the year ended September 30, 2023. Includes PMW from July 20, 2023 through September 30, 2023. (2) PMW from October 1, 2021 through the acquisition date of July 19, 2023. (3) Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, and (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company. (4) Live for the year ended September 30, 2022. (5) PMW for the period of October 1, 2021 through September 30, 2022. Year Ended September 30, 2023 As Reported Adjustments Proforma Live (1) Flooring Liquidators (2) Adjustments (3) Total Net revenue $ 355,171 $ 37,702 $ 392,873 Net income $ (102) $ (1,033) $ (2,226) $ (3,361) Earnings per basic common share $ (0.03) $ (1.07) Earnings per basic diluted share $ (0.03) $ (1.07) Year Ended September 30, 2022 As Reported Adjustments Proforma Live (4) Flooring Liquidators (5) Adjustments (3) Total Net revenue $ 286,913 $ 127,645 $ 414,558 Net income $ 24,741 $ 10,890 $ (7,835) $ 27,796 Earnings per basic common share $ 7.94 $ 8.92 Earnings per basic diluted share $ 7.84 $ 8.81 (1) Live for the year ended September 30, 2023. Includes Flooring Liquidators from January 18, 2023 through September 30, 2023. (2) Flooring Liquidators from October 1, 2021 through the acquisition date of January 17, 2023. (3) Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company, and (c) Elimination of revenues and costs of revenues associated with sales between Flooring Liquidators and the Company prior to acquisition. (4) Live for the year ended September 30, 2022. (5) Flooring Liquidators for the period of October 1, 2021 through September 30, 2022. The table below presents selected proforma information for the Company for the year ended September 30, 2022, assuming that the acquisition had occurred on October 1, 2021 (the beginning of the Company’s 2021 fiscal year), pursuant to ASC 805-10-50 (in $000's). This proforma information does not purport to represent what the actual results of operations of the Company would have been had the acquisition occurred on that date, nor does it purport to predict the results of operations for future periods. Year Ended September 30, 2022 As Reported Adjustments Proforma Live (1) Kinetic (2) Adjustments (3) Total Net revenue $ 286,913 $ 15,418 $ 302,331 Net income $ 24,741 $ 1,374 $ (207) $ 25,908 Earnings per basic common share $ 7.94 $ 8.31 Earnings per basic diluted share $ 7.84 $ 8.21 (1) Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022. (2) Kinetic from October 1, 2021 through the acquisition date of June 28, 2022. (3) Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company, and (c) certain other expenses to reflect the post-acquisition operating environment.
Asset Acquisition	The table below outlines the purchase price allocation of the purchase for Cal Coast to the acquired identifiable assets (in $000’s): Property, plant and equipment $ 35 Intangible assets Customer relationships 785 Trade name 425 Non-compete agreement 55 Total intangible assets 1,265 Total assets acquired $ 1,300 Acquisition of Flooring Liquidators
Schedule of Business Acquisitions, by Acquisition	The fair value the purchase price components outlined above was $78.7 million due to fair value adjustments for the Note and restricted stock, as detailed below (in $000's):. Purchase price $ 83,800 Fair value adjustment, sellers note (3,300) Fair value adjustment, restricted stock (1,800) Net purchase price $ 78,700 Total purchase price $ 3,166 Inventory 748 Property, plant and equipment 2,118 Intangible assets 300 Total assets acquired 3,166

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
Property and Equipment (Tables)	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The following table details the Company's property and equipment as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Property and equipment, net: Building and improvements $ 35,684 $ 26,761 Land 2,029 2,029 Transportation equipment 2,062 622 Machinery and equipment 67,575 53,739 Furnishings and fixtures 6,028 4,407 Office, computer equipment and other 4,569 3,699 117,947 91,257 Less: Accumulated depreciation (37,244) (26,667) $ 80,703 $ 64,590

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Sep. 30, 2023
Leases [Abstract]
Schedule of Right of Use Assets and Lease Liabilities	The following table details the Company's right of use assets and lease liabilities as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Right of use asset - operating leases $ 54,544 $ 33,659 Lease liabilities: Current - operating 11,369 7,851 Current - finance 359 217 Long term - operating 48,156 30,382 Long term - finance 32,942 19,568
Schedule of Finance Lease Right of Use Assets	The Company records finance lease right of use assets as property and equipment. The balance, as of September 30, 2023 and September 30, 2022 is as follows (in $000’s): September 30, September 30, Property and equipment, at cost $ 22,526 $ 15,319 Accumulated depreciation (702) (130) Property and equipment, net $ 21,824 $ 15,189
Schedule of Present Value of Future Lease Payments of Operating and Finance Lease	Total present value of future lease payments of operating leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 15,837 2025 13,895 2026 11,549 2027 9,687 2028 6,466 Thereafter 30,061 Total 87,495 Less implied interest (27,970) Present value of payments $ 59,525 Total present value of future lease payments of finance leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 3,147 2025 3,193 2026 3,227 2027 3,295 2028 3,398 Thereafter 104,937 Total 121,197 Less implied interest (87,896) Present value of payments $ 33,301
Schedule of Present Value of Future Lease Payments of Operating and Finance Lease	Total present value of future lease payments of operating leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 15,837 2025 13,895 2026 11,549 2027 9,687 2028 6,466 Thereafter 30,061 Total 87,495 Less implied interest (27,970) Present value of payments $ 59,525 Total present value of future lease payments of finance leases as of September 30, 2023 (in 000’s): Twelve months ended September 30, 2024 $ 3,147 2025 3,193 2026 3,227 2027 3,295 2028 3,398 Thereafter 104,937 Total 121,197 Less implied interest (87,896) Present value of payments $ 33,301

Intangibles (Tables)

Intangibles (Tables)	12 Months Ended
Intangibles (Tables)	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The following table details the Company's intangible assets as of September 30, 2023 and 2022, respectively (in $000’s): September 30, September 30, Intangible assets, net: Intangible assets - Tradenames $ 14,940 $ 808 Intangible assets - Customer Relationships 13,874 4,598 Intangible assets - Other 2,316 587 31,130 5,993 Less: Accumulated amortization (4,562) (2,149) Total intangible assets, net $ 26,568 $ 3,844
Schedule of Future Amortization Expense Related to Intangible Assets	The following table summarizes estimated future amortization expense related to intangible assets that have net balances (in $000’s): As of September 30, 2024 $ 4,439 2025 4,424 2026 4,415 2027 4,307 2028 3,983 Thereafter 5,000 $ 26,568

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
Goodwill (Tables)	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Company's goodwill	The following table details the Company's goodwill as of September 30, 2023 and 2022 (in 000’s): Retail - Entertainment Retail - Flooring Flooring Manufacturing Steel Manufacturing Corporate Total September 30, 2021 $ 36,947 $ — $ 807 $ — $ 3,717 $ 41,471 Additions — — — 3,339 — 3,339 Impairment — — — — (3,717) (3,717) September 30, 2022 36,947 — 807 3,339 — 41,093 Additions — 30,419 — 4,666 — 35,085 Fair value adjustments — — — (312) (312) Impairment — — — — — — September 30, 2023 $ 36,947 $ 30,419 $ 807 $ 7,693 $ — $ 75,866

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
Accrued Liabilities (Tables)	Sep. 30, 2023
Accrued Liabilities Abstract
Schedule Of Accrued Liabilities	The following table details the Company's accrued liabilities as of September 30, 2023 and 2022, respectively (in 000’s): September 30, September 30, Accrued liabilities: Accrued payroll and bonuses $ 5,802 $ 4,838 Accrued sales and use taxes 1,529 1,905 Accrued gift card and escheatment liability 1,819 1,696 Accrued interest payable 669 390 Accrued inventory 5,700 — Accrued professional fees 3,146 1,924 Customer deposits 4,579 385 Accrued expenses - other 8,582 5,348 $ 31,826 $ 16,486

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
Long-Term Debt (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Revolver loans $ 56,779 $ 43,107 Equipment loans 15,486 13,716 Term loans 14,290 7,941 Other long-term debt 15,789 14,501 Total long-term debt 102,344 79,265 Less: unamortized debt issuance costs (557) (626) Net amount 101,787 78,639 Less: current portion (23,077) (18,935) Total long-term debt, net of current portion $ 78,710 $ 59,704 Seller notes as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Seller of Flooring Liquidators, 8.24% interest rate, matures January 2028 $ 34,000 $ — Seller of PMW, 8.0% interest rate, matures July 2028 2,500 — Seller of Kinetic, 7.0% interest rate, matures September 2027 3,000 3,000 Total Seller notes payable - related parties 39,500 3,000 Less: unamortized debt issuance costs (502) — Net amount 38,998 3,000 Less current portion — — Long-term portion of Seller notes - related parties $ 38,998 $ 3,000
Schedule of Future Maturities of Long-term Debt	Future maturities of long-term debt at September 30, 2023 are as follows excluding related party debt (in $000’s): Years ending September 30, 2024 $ 23,077 2025 6,010 2026 28,265 2027 32,730 2028 1,287 Thereafter 10,418 Total $ 101,787 Future maturities of seller notes at September 30, 2023 are as follows (in $000’s): Years ending September 30, 2026 500 2027 3,500 2028 34,998 Total $ 38,998
Schedule of Fixed Coverage Ratio	Level Fixed Charge Coverage Ratio Term SOFR Revolver Loan Base Rate I <1.20 to 1.00 2.25% 1.25% II >1.20 to 1.00 but <1.50 to 1.00 2.00% 1.00% III >1.50 to 1.00 but <1.75 to 1.00 1.75% 0.75% IV >1.75 to 1.00 but <2.00 to 1.00 1.50% 0.50% V >2.00 to 1.00 1.25% 0.25%
Schedule of Bank Revolver	The following tables summarize the BofA Revolver for the years ended and as of September 30, 2023 and 2022, respectively (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 118,865 $ 148,015 Cumulative repayment during the period 122,907 136,928 Maximum borrowed during the period 12,648 11,210 Weighted average interest for the period 6.87 % 3.68 % As of September 30, 2023 2022 Total availability $ 14,904 $ 13,804 Total outstanding 6,101 10,143 The following tables summarize the Encina Revolver Loans as of and for the years ended September 30, 2023 and 2022 (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ — $ 18,812 Cumulative repayment during the period — 31,547 Maximum borrowed during the period — 2,000 Weighted average interest for the period — % 6.50 % The following tables summarize the Precision Marshall Fifth Third Bank Revolver Loan as of and for the years ended September 30, 2023 and 2022 (in $000’s): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 72,336 $ 61,745 Cumulative repayment during the period 69,707 38,172 Maximum borrowed during the period 1,700 12,937 Weighted average interest for the period 7.85 % 4.64 % As of September 30, 2023 2022 Total availability $ 5,959 $ 4,900 Total outstanding 26,202 23,573 The following tables summarize the TCB Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 73,074 $ 86,390 Cumulative repayment during the period 77,195 85,794 Maximum borrowed during the period 11,146 2,425 Weighted average interest for the period 7.50 % 3.26 % As of September 30, 2023 2022 Total availability $ 6,526 $ 1,707 Total outstanding 5,270 9,391 The following tables summarize the Eclipse Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 41,545 $ — Cumulative repayment during the period 46,710 — Maximum borrowed during the period 13,396 — Weighted average interest for the period 9.80 % — % As of September 30, 2023 2022 Total availability $ 1,558 $ — Total outstanding 8,230 — The following tables summarize the PMW Fifth-Third Bank Revolver as of and for the years ended September 30, 2023 and 2022 (in $000's): During the year ended September 30, 2023 2022 Cumulative borrowing during the period $ 16,294 $ — Cumulative repayment during the period 14,258 — Maximum borrowed during the period 13,327 — Weighted average interest for the period 8.46 % — % As of September 30, 2023 2022 Total availability $ 3,818 $ — Total outstanding 10,975 —

Notes Payable, Related Parties

Notes Payable, Related Parties (Tables)	12 Months Ended
Notes Payable, Related Parties (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Related Parties	Long-term debt, related parties as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Isaac Capital Group, LLC, 12.5% interest rate, matures May 2025 $ 2,000 $ 2,000 Spriggs Investments, LLC, 10% interest rate, matures July 2024 2,000 2,000 Spriggs Investments, LLC for Flooring Liquidators, 12% interest rate, matures July 2024 1,000 — Isaac Capital Group, LLC revolver, 12% interest rate, matures April 2024 1,000 — Isaac Capital Group, LLC for Flooring Liquidators, 12% interest rate, matures January 2028 5,000 — Total notes payable - related parties 11,000 4,000 Less: unamortized debt issuance costs (86) — Net amount 10,914 4,000 Less current portion (4,000) (2,000) Long-term portion $ 6,914 $ 2,000 Future maturities of notes payable, related parties at September 30, 2023 are as follows (in $000’s): Years ending September 30, 2024 $ 4,000 2025 2,000 2028 4,914 Total $ 10,914

Related Party Seller Notes (Tab

Related Party Seller Notes (Tables)	12 Months Ended
Related Party Seller Notes (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Revolver loans $ 56,779 $ 43,107 Equipment loans 15,486 13,716 Term loans 14,290 7,941 Other long-term debt 15,789 14,501 Total long-term debt 102,344 79,265 Less: unamortized debt issuance costs (557) (626) Net amount 101,787 78,639 Less: current portion (23,077) (18,935) Total long-term debt, net of current portion $ 78,710 $ 59,704 Seller notes as of September 30, 2023 and 2022 consisted of the following (in $000’s): September 30, September 30, Seller of Flooring Liquidators, 8.24% interest rate, matures January 2028 $ 34,000 $ — Seller of PMW, 8.0% interest rate, matures July 2028 2,500 — Seller of Kinetic, 7.0% interest rate, matures September 2027 3,000 3,000 Total Seller notes payable - related parties 39,500 3,000 Less: unamortized debt issuance costs (502) — Net amount 38,998 3,000 Less current portion — — Long-term portion of Seller notes - related parties $ 38,998 $ 3,000
Schedule of Future Maturities of Long-term Debt	Future maturities of long-term debt at September 30, 2023 are as follows excluding related party debt (in $000’s): Years ending September 30, 2024 $ 23,077 2025 6,010 2026 28,265 2027 32,730 2028 1,287 Thereafter 10,418 Total $ 101,787 Future maturities of seller notes at September 30, 2023 are as follows (in $000’s): Years ending September 30, 2026 500 2027 3,500 2028 34,998 Total $ 38,998

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
Stock-Based Compensation (Tables)	Sep. 30, 2023
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Schedule of Stock Option Activity	The following table summarizes stock option activity for the years ended September 30, 2023 and 2022: Number of Weighted Weighted Intrinsic Outstanding at September 30, 2021 87,500 $ 18.81 1.78 $ 1,626 Granted 0 — Exercised 0 — Forfeited 0 — Outstanding at September 30, 2022 87,500 $ 18.81 1.78 $ 1,626 Exercisable at September 30, 2022 78,500 $ 16.29 1.72 $ 1,626 Outstanding at September 30, 2022 87,500 $ 18.81 1.78 $ 1,626 Granted 17,500 35.00 Exercised (31,250) 14.64 Forfeited (20,000) 32.25 Outstanding at September 30, 2023 53,750 $ 21.51 1.54 $ 540 Exercisable at September 30, 2023 53,750 $ 21.51 1.54 $ 540
Schedule of Exercise Price for Stock Options Outstanding and Exercisable	The exercise price for stock options outstanding and exercisable at September 30, 2023 is as follows: Outstanding Exercisable Number of Options Exercise Price Number of Options Exercise Price 25,000 $ 10.00 25,000 $ 10.00 6,250 15.00 6,250 15.00 17,500 35.00 17,500 35.00 5,000 40.00 5,000 40.00 53,750 53,750
Schedule of Non-Vested Shares

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
Earnings Per Share (Tables)	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Income per Share	The following table presents the computation of basic and diluted net income per share: Years Ended September 30, 2023 2022 Basic Net (loss) income $ (102) $ 24,741 Less: preferred stock dividends — — Net (loss) income applicable to common stock $ (102) $ 24,741 Weighted average common shares outstanding 3,133,554 3,116,214 Basic (loss) income per share $ (0.03) $ 7.94 Diluted Net (loss) income applicable to common stock $ (102) $ 24,741 Add: preferred stock dividends — — Net (loss) income applicable for diluted earnings per share $ (102) $ 24,741 Weighted average common shares outstanding 3,133,554 3,116,214 Add: Options 19,240 39,082 Add: Series B Preferred Stock — — Add: Series E Preferred Stock 239 239 Assumed weighted average common shares outstanding 3,153,033 3,155,535 Diluted (loss) income per share $ (0.03) $ 7.84

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Expense	Income tax expense for the years ended September 30, 2023 and 2022 is as follows (in $000’s): Year Ended Year Ended Current expense: Federal $ 3,821 $ 524 State 603 329 4,424 853 Deferred (benefit) expense: Federal (2,228) 5,051 State (625) 971 (2,853) 6,022 Total income tax expense $ 1,571 $ 6,875
Schedule of Reconciliation between Effective and Statutory Income Tax Rates	A reconciliation of the differences between the effective and statutory income tax rates for years ended September 30, 2023 and 2022: Year Ended Year Ended Federal statutory rates 21.0 % 21.0 % State income taxes, net of federal benefit 5.9 % 4.0 % Permanent differences (2.9 %) 3.2 % Transaction costs 27.9 % — % Investments (71.9) % — % Bankruptcy gain exclusion — % (9.0 %) Stock compensation 4.9 % 3.8 % Change in tax rates 41.4 % — % Tax credits (3.1 %) — % Change in valuation allowance 73.4 % (0.2) % Other 0.4 % (1.0 %) Effective rate 97.0 % 21.8 %
Schedule of Deferred Income Tax Assets and Liabilities	At September 30, 2023 and 2022, deferred income tax assets and liabilities were comprised of (in $000’s): September 30, September 30, Deferred income tax assets (liabilities): Allowance for bad debts $ 167 $ 53 Accrued expenses/reserves (25) (172) Inventory 1,841 1,132 Accrued compensation 180 150 Research and development 121 — Net operating loss 2,321 508 Tax credits 499 475 Stock compensation 235 265 Intangibles (7,273) (2,952) Property & equipment (12,681) (8,843) Right of use assets (13,933) (8,817) Lease liabilities 15,256 9,609 Interest carryforwards 1,452 — Investments 253 560 Capital loss carryforwards 1,156 — Less: Valuation allowance (3,604) (786) Total deferred income tax (liability) $ (14,035) $ (8,818)

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
Segment Reporting (Tables)	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables summarize segment information for the years ended September 30, 2023 and 2022 (in $000’s): Year Ended Year Ended Net % of Net % of Total Total Revenue Retail-Entertainment $ 78,124 22.0 % $ 86,156 30.0 % Retail-Flooring 75,872 21.4 % — — % Flooring manufacturing 109,770 30.9 % 130,850 45.6 % Steel manufacturing 88,912 25.0 % 60,617 21.1 % Corporate and other 2,493 0.7 % $ 9,290 3.2 % Total Revenue $ 355,171 100.0 % $ 286,913 100.0 % Year Ended September 30, 2023 2022 Revenues Retail - Entertainment $ 78,124 $ 86,156 Retail - Flooring 75,872 — Flooring Manufacturing 109,770 130,850 Steel Manufacturing 88,912 60,617 Corporate & Other 2,493 9,290 Total revenues $ 355,171 $ 286,913 Gross profit Retail - Entertainment $ 42,751 $ 45,583 Retail - Flooring 27,769 — Flooring Manufacturing 23,891 31,908 Steel Manufacturing 20,023 16,878 Corporate & Other 1,132 3,458 Total gross profit $ 115,566 $ 97,827 Operating income Retail - Entertainment $ 9,265 $ 12,628 Retail - Flooring (292) — Flooring Manufacturing 6,061 14,154 Steel Manufacturing 7,978 8,866 Corporate & Other (7,563) (9,721) Total operating income $ 15,449 $ 25,927 Depreciation and amortization Retail - Entertainment $ 1,275 $ 1,247 Retail - Flooring 3,386 — Flooring Manufacturing 4,318 3,331 Steel Manufacturing 4,958 1,983 Corporate & Other 320 607 Total depreciation and amortization $ 14,257 $ 7,168 Interest expense, net Retail - Entertainment $ 568 $ 440 Retail - Flooring 3,412 — Flooring Manufacturing 4,040 1,883 Steel Manufacturing 4,040 1,312 Corporate & Other 681 574 Total interest expense, net $ 12,741 $ 4,209 Income before provision for income taxes Retail - Entertainment $ 8,738 $ 23,197 Retail - Flooring (4,231) — Flooring Manufacturing 1,561 11,828 Steel Manufacturing 985 5,201 Corporate & Other (5,584) (8,610) Total income before provision for income taxes $ 1,469 $ 31,616 Year Ended September 30, Total Assets 2023 2022 Retail-Entertainment $ 74,086 $ 72,166 Retail-Flooring 103,108 — Flooring manufacturing 85,879 130,440 Steel manufacturing 135,853 72,269 Corporate and other 22,889 3,762 Consolidated totals $ 421,815 $ 278,637

Background and Basis of Prese_2

Background and Basis of Presentation - Additional Information (Details)	12 Months Ended
	Sep. 30, 2023 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments	5

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Sep. 30, 2023 USD ($) segment	Sep. 30, 2022 USD ($)	Jul. 31, 2020
Summary Of Significant Accounting Policies [Line Items]
Net cash from operating activities reclassified to financing activities	$ (25,995,000)	$ (6,401,000)
Net cash from operating activities reclassified to financing activities	37,598,000	33,571,000
Proceeds from sale and leaseback transactions	12,737,000	8,179,000
Write-off of NCI	$ 448,000
Percentage of interest on factoring (in percent)	0.0125%
Minimum annual commission due in factoring, per contract year	$ 200,000
Factored trade receivables	4,300,000	5,700,000
Allowance for doubtful accounts	1,568,000	132,000
Inventory reserves	3,824,000	2,423,000
Revenues	355,171,000	286,913,000
Breakage income related from gift cards	12,000	65,000
Advertising Expense	$ 1,000,000	445,000
Number of operating segments \| segment	5
Federal Deposit Insurance Corporation insured amount	$ 250,000
Excess of FDIC insurance limit amount	1,600,000
Previously Reported [Member]
Summary Of Significant Accounting Policies [Line Items]
Net cash from operating activities reclassified to financing activities		(14,600,000)
Revision of Prior Period, Adjustment [Member]
Summary Of Significant Accounting Policies [Line Items]
Net cash from operating activities reclassified to financing activities		8,200,000
Net cash from operating activities reclassified to financing activities		8,200,000
Retail-Flooring
Summary Of Significant Accounting Policies [Line Items]
Revenues	75,872,000	$ 0
Retail-Flooring \| Retail Sales
Summary Of Significant Accounting Policies [Line Items]
Revenues	59,400,000
Retail-Flooring \| Installation Services
Summary Of Significant Accounting Policies [Line Items]
Revenues	$ 16,400,000
Customer Lists
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	20 years
Trade Names
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	20 years
Minimum
Summary Of Significant Accounting Policies [Line Items]
Percentage of factoring commission (in percent)	0.45%
Minimum \| Domain Name and Marketing
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	3 years
Minimum \| Software
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	3 years
Minimum \| Customer Relationships
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	7 years
Minimum \| Building and improvements
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	3 years
Minimum \| Transportation equipment
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	5 years
Minimum \| Machinery and equipment
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	3 years
Minimum \| Furnishings and fixtures
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	3 years
Minimum \| Office and Computer Equipment
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	3 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Percentage of factoring commission (in percent)	0.50%
Maximum \| Domain Name and Marketing
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	20 years
Maximum \| Software
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	5 years
Maximum \| Customer Relationships
Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets	10 years
Maximum \| Building and improvements
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	40 years
Maximum \| Transportation equipment
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	10 years
Maximum \| Machinery and equipment
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	10 years
Maximum \| Furnishings and fixtures
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	5 years
Maximum \| Office and Computer Equipment
Summary Of Significant Accounting Policies [Line Items]
Useful lives of property and equipment	5 years
HiYield, LLC
Summary Of Significant Accounting Policies [Line Items]
Ownership interest (percent)			50%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Trade Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Accounts Receivable, after Allowance for Credit Loss [Abstract]
Accounts receivable	$ 42,762	$ 25,797
Less: Allowance for doubtful accounts	(1,568)	(132)
Trade receivables, net:	$ 41,194	$ 25,665

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 32,590	$ 35,829
Work in progress	9,028	7,539
Finished goods	50,082	32,814
Merchandise	43,438	23,900
Total inventory, gross	135,138	100,082
Less: Inventory reserves	(3,824)	(2,423)
Total inventory, net	$ 131,314	$ 97,659

Variable Interest Entity - Sche

Variable Interest Entity - Schedule of Assets and Liabilities of Deconsolidated Entity (Details) - Deconsolidated VIE (SW Financial) $ in Thousands	2 Months Ended
	May 31, 2023 USD ($)
Variable Interest Entity [Line Items]
Accounts payable	$ 242
Lease liabilities	728
Total deconsolidation of liabilities	970
Cash	187
Accounts receivable	130
Other current assets	187
Subtotal Intangible Assets	1,420
Subtotal Intangible Assets	687
Other assets	55
Total assets	2,666
Loss on deconsolidation	(1,696)
Customer Relationships
Variable Interest Entity [Line Items]
Subtotal Intangible Assets	1,348
Trade Names
Variable Interest Entity [Line Items]
Subtotal Intangible Assets	$ 72

Variable Interest Entity - Addi

Variable Interest Entity - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended		2 Months Ended	12 Months Ended
	May 31, 2023	Apr. 30, 2023	May 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Aug. 30, 2023	Mar. 31, 2023
Variable Interest Entity [Line Items]
SW Financial settlement				$ 2,750	$ 0
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Loss on deconsolidation			$ 1,700
Payment received on settlement agreement		$ 1,000		750
Initial settlement amount							$ 1,000
Principals payment within, period							10 days
Initial payment	$ 1,000
Additional payment for settlement				$ 750		$ 1,500	$ 1,000
Additional payment settlement, period							45 days
SW Financial settlement			$ 2,000

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details)							12 Months Ended
Acquisitions - Additional Information (Details)	Sep. 20, 2023 USD ($)	Jul. 20, 2023 USD ($) property option shares	Jun. 02, 2023 USD ($) agreement	Jan. 18, 2023 USD ($) shares	Jul. 01, 2022 USD ($) option	Jun. 28, 2022 USD ($) option	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Aug. 18, 2022 USD ($)	Jan. 20, 2022 USD ($)	Sep. 30, 2021 USD ($)
Business Acquisition [Line Items]
Note amount				$ 34,000,000
Proceeds from sale and leaseback transactions							$ 12,737,000	$ 8,179,000
Purchases of property and equipment							10,002,000	12,128,000
Lessee, renewal option \| option						2
Lessee, renewal term						5 years
Total goodwill							75,866,000	$ 41,093,000			$ 41,471,000
Issuance of common stock				$ 4,000,000			3,200,000
Issuance of common stock (in shares) \| shares				116,441
Business combination, holdback amount				$ 2,000,000
Additional consideration				2,000,000
Net purchase price				78,700,000
Proceeds from sale and leaseback of the real estate						$ 8,300,000
Rent escalation per annum (in percent)						2%
Lease term						20 years
Cal Coast
Business Acquisition [Line Items]
Total assets acquired			$ 1,300,000
Value of assets acquired in cash			$ 35,000
Number of asset purchase agreements \| agreement			2
Intangible assets			$ 1,265,000
Q. E. P
Business Acquisition [Line Items]
Total assets acquired	$ 10,100,000
Value of assets acquired in cash	3,000,000
Deferred payment	5,100,000
Holdback	$ 2,000,000
Marquis
Business Acquisition [Line Items]
Lessee, renewal option \| option					2
Lessee, renewal term					5 years
Other ownership interests, contributed capital									$ 1,800,000
Term of contract					20 years
PMW
Business Acquisition [Line Items]
Proceeds from sale and leaseback transactions		$ 14,500,000
Lessee, renewal option \| option		2
Lessee, renewal term		5 years
Lease term		20 years
Sale Lease back Transaction
Business Acquisition [Line Items]
Other operating income						$ 600,000
Restricted Stock Units (RSUs)
Business Acquisition [Line Items]
Additional consideration				1,000,000
Cash
Business Acquisition [Line Items]
Additional consideration				1,000,000
Revolving line of credit
Business Acquisition [Line Items]
Credit line maximum						11,000,000
Net purchase price							3,000,000
PMW
Business Acquisition [Line Items]
Total consideration		$ 28,000,000					43,336,000
Payment to acquire business		25,000,000					26,800,000
Additional consideration of earn-out		3,000,000
Note amount		2,500,000
Cumulative borrowing during the period		14,400,000
Proceeds from sale and leaseback transactions		$ 8,600,000
Company stock issued as part of acquisition consideration (in shares) \| shares		0
Lessee, annual rent escalation (in percent)		2%
Total goodwill		$ 4,700,000					4,666,000
Business acquisition, goodwill, expected tax deductible amount							0
Net purchase price		$ 26,777,000					26,777,000
Term of contract		20 years
PMW \| Frankfort lease agreement
Business Acquisition [Line Items]
Lessee base rent		$ 34,977
PMW \| Louisville lease agreement
Business Acquisition [Line Items]
Lessee base rent		$ 63,493
PMW \| Sale Lease back Transaction
Business Acquisition [Line Items]
Number of leased properties \| property		2
Sale leaseback transaction, net book value		$ 14,500,000
Purchases of property and equipment		$ 5,100,000
Flooring Liquidators
Business Acquisition [Line Items]
Total consideration				93,649,000
Total goodwill				30,419,000
Business acquisition, goodwill, expected tax deductible amount				13,400,000
Purchase price for equity interests				83,800,000
Cash paid to the seller representative				41,800,000
Net purchase price				$ 78,700,000
Kinetic
Business Acquisition [Line Items]
Total consideration							27,151,000
Payment to acquire business						3,000,000
Total goodwill							3,027,000
Credit line maximum										$ 6,000,000
Cash on hand						1,700,000
Contingent earn out liability						997,000
Working capital adjustment						400,000
Fair value adjustment						312,000
Net purchase price							$ 24,732,000
Kinetic \| Sale Lease back Transaction
Business Acquisition [Line Items]
Sale leaseback transaction, net book value						8,900,000
Sale leaseback transaction, closing fees						547,000
Kinetic \| Revolving line of credit
Business Acquisition [Line Items]
Credit line maximum						$ 24,700,000
Better Backers
Business Acquisition [Line Items]
Total consideration					$ 3,166,000
Non-compete payment term					24 months
Lessee, renewal option \| option					2
Lessee, renewal term					5 years
Total goodwill					$ 0
Rent escalation per annum (in percent)					2.50%
Business acquisitions, purchase price allocation, year of acquisition, net effect on income					$ 1,800,000
Deposit assets, present value of expected recoveries					1,400,000
Line of credit facility, annual principal payment					$ 1,500,000
Term of contract					20 years
Fair value					$ 9,300,000
Initial month-to-month term					24 months
Month-to-month rental cancellation period					90 days
Better Backers \| Lease Agreement \| Maximum
Business Acquisition [Line Items]
Other operating income					$ 73,000
Better Backers \| Lease Agreement \| Minimum
Business Acquisition [Line Items]
Other operating income					32,000
Better Backers \| Revolving line of credit
Business Acquisition [Line Items]
Purchase price post-closing adjustments					$ 3,200,000
Precision Industries Affiliated Holdings \| Flooring Liquidators
Business Acquisition [Line Items]
Percentage of issued and outstanding shares (in percent)				100%
Kinetic
Business Acquisition [Line Items]
Percentage of issued and outstanding shares (in percent)						100%

Acquisitions - Fair Value of Pu

Acquisitions - Fair Value of Purchase Price Components (Details) - PMW - USD ($) $ in Thousands		12 Months Ended
	Jul. 20, 2023	Sep. 30, 2023
Business Acquisition [Line Items]
Purchase price	$ 25,000	$ 26,800
Fair value of earnout	2,675
Cash from balance sheet	1,602
Working capital adjustment	(2,500)
Net purchase price	$ 26,777	$ 26,777

Acquisitions - Schedule of Purc

Acquisitions - Schedule of Purchase Price Allocation of the Purchase for PMW to the Acquired Identifiable Assets, Liabilities Assumed and Goodwill (Details) - USD ($) $ in Thousands		12 Months Ended
	Jul. 20, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Business Combination Segment Allocation [Line Items]
Inventory		$ 6,429
Total goodwill		75,866	$ 41,093	$ 41,471
PMW
Business Combination Segment Allocation [Line Items]
Net purchase price	$ 26,777	26,777
Accounts payable		10,788
Accrued liabilities		5,771
Total liabilities assumed		16,559
Total consideration	28,000	43,336
Cash		1,602
Accounts receivable		12,613
Inventory		6,390
Property, plant and equipment		13,616
Intangible assets		3,600
Other assets		849
Total assets acquired		38,670
Total goodwill	$ 4,700	$ 4,666

Acquisitions - Schedule of Pro

Acquisitions - Schedule of Pro Forma Information for the Company (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Business Combination Segment Allocation [Line Items]
Revenues	[1]		$ 286,913
Net income		$ (102)	$ 24,741	[1]
Basic (in usd per share)		$ (0.03)	$ 7.94	[1]
Diluted (in usd per share)		$ (0.03)	$ 7.84	[1]
PMW
Business Combination Segment Allocation [Line Items]
Revenues		$ 355,171	$ 286,913
Net income		$ (102)	$ 24,741
Basic (in usd per share)		$ (0.03)	$ 7.94
Diluted (in usd per share)		$ (0.03)	$ 7.84
Business Acquisition, Pro Forma Information [Abstract]
Net revenue		$ 63,136	$ 78,606
Net income		462	4,792
PMW \| Adjustment
Business Combination Segment Allocation [Line Items]
Net income		(2,623)	(3,264)
PMW \| Pro Forma
Business Combination Segment Allocation [Line Items]
Revenues		418,307	365,519
Net income		$ (2,263)	$ 26,269
Basic (in usd per share)		$ (0.72)	$ 8.43
Diluted (in usd per share)		$ (0.72)	$ 8.32
Flooring Liquidators
Business Combination Segment Allocation [Line Items]
Revenues		$ 355,171	$ 286,913
Net income		$ (102)	$ 24,741
Basic (in usd per share)		$ (0.03)	$ 7.94
Diluted (in usd per share)		$ (0.03)	$ 7.84
Business Acquisition, Pro Forma Information [Abstract]
Net revenue		$ 37,702	$ 127,645
Net income		(1,033)	10,890
Flooring Liquidators \| Adjustment
Business Combination Segment Allocation [Line Items]
Net income		(2,226)	(7,835)
Flooring Liquidators \| Pro Forma
Business Combination Segment Allocation [Line Items]
Revenues		392,873	414,558
Net income		$ (3,361)	$ 27,796
Basic (in usd per share)		$ (1.07)	$ 8.92
Diluted (in usd per share)		$ (1.07)	$ 8.81
Kinetic Acquisition
Business Acquisition, Pro Forma Information [Abstract]
Net revenue	[2]		$ 15,418
Net income	[2]		1,374
Kinetic Acquisition \| Adjustment
Business Combination Segment Allocation [Line Items]
Net income	[3]		(207)
Kinetic Acquisition \| Pro Forma
Business Combination Segment Allocation [Line Items]
Revenues			302,331
Net income			$ 25,908
Basic (in usd per share)			$ 8.31
Diluted (in usd per share)			$ 8.21

[1] Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022. Kinetic from October 1, 2021 through the acquisition date of June 28, 2022. Reflects adjustments for (a) amortization expense of definite-lived intangible assets based on the preliminary fair value at the acquisition date, (b) interest expense to include proforma interest expense that would have been incurred as a result of the acquisition financing obtained by the Company, and (c) certain other expenses to reflect the post-acquisition operating environment.

Acquisitions - Fair Value Adjus

Acquisitions - Fair Value Adjustment of Purchase Price Components (Details) - Flooring Liquidators	Jan. 18, 2023 USD ($)
Business Acquisition [Line Items]
Purchase price	$ 83,800,000
Fair value adjustment, sellers note	(3,300,000)
Fair value adjustment, restricted stock	(1,800,000)
Net purchase price	$ 78,700,000

Acquisitions - Schedule of Pu_2

Acquisitions - Schedule of Purchase Price Allocation of the Purchase for Flooring Liquidators to the Acquired Identifiable Assets, Liabilities assumed and Goodwill (Details) - USD ($)	Jan. 18, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Business Combination Segment Allocation [Line Items]
Inventory		$ 6,429,000
Goodwill		$ 75,866,000	$ 41,093,000	$ 41,471,000
Flooring Liquidators
Business Combination Segment Allocation [Line Items]
Net purchase price	$ 78,700,000
Accounts payable	5,189,000
Accrued liabilities	9,700,000
Debt	60,000
Total liabilities assumed	14,949,000
Total consideration	93,649,000
Cash	9,131,000
Accounts receivable	4,824,000
Inventory	19,402,000
Property, plant and equipment	4,643,000
Intangible assets	22,649,000
Other assets	2,581,000
Total assets acquired	63,230,000
Goodwill	30,419,000
Flooring Liquidators \| Trade Names
Business Combination Segment Allocation [Line Items]
Intangible assets	13,275,000
Flooring Liquidators \| Other
Business Combination Segment Allocation [Line Items]
Intangible assets	49,000
Flooring Liquidators \| Customer relationships
Business Combination Segment Allocation [Line Items]
Intangible assets	7,700,000
Flooring Liquidators \| Non-compete agreements
Business Combination Segment Allocation [Line Items]
Intangible assets	$ 1,625,000

Acquisitions - Purchase Price A

Acquisitions - Purchase Price Allocation for the Company Cal Coast (Details) - Cal Coast $ in Thousands	Jun. 02, 2023 USD ($)
Business Combination Segment Allocation [Line Items]
Property and equipment, gross	$ 35
Intangible assets	1,265
Total assets acquired	1,300
Customer Relationships
Business Combination Segment Allocation [Line Items]
Intangible assets	785
Trade Names
Business Combination Segment Allocation [Line Items]
Intangible assets	425
Non-compete agreements
Business Combination Segment Allocation [Line Items]
Intangible assets	$ 55

Acquisitions - Schedule of Pu_3

Acquisitions - Schedule of Purchase Price Allocation of Purchase of Acquired Identifiable Assets, Liabilities Assumed and Goodwill and Bargain Purchase Gain (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Business Combination Segment Allocation [Line Items]
Inventory	$ 6,429
Total goodwill	75,866	$ 41,093	$ 41,471
Kinetic
Business Combination Segment Allocation [Line Items]
Purchase price	24,732
Accounts payable	571
Accrued liabilities	1,848
Total liabilities assumed	2,419
Total consideration	27,151
Cash	287
Accounts receivable	3,073
Property, plant and equipment	12,855
Intangible assets	1,000
Other assets	480
Total assets acquired	24,124
Total goodwill	$ 3,027

Acquisitions - Schedule of pu_4

Acquisitions - Schedule of purchase price allocation of Better Backers to the acquired identifiable assets (Details) - USD ($) $ in Thousands	Jul. 01, 2022	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Inventory		$ 6,429
Better Backers
Restructuring Cost and Reserve [Line Items]
Total consideration	$ 3,166
Inventory	748
Property, plant and equipment	2,118
Intangible assets	300
Total assets acquired	$ 3,166

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Property and equipment, net:
Property, plant, and equipment gross	$ 117,947	$ 91,257
Less: Accumulated depreciation	(37,244)	(26,667)
Property and equipment, net	80,703	64,590
Building and improvements
Property and equipment, net:
Property, plant, and equipment gross	35,684	26,761
Land
Property and equipment, net:
Property, plant, and equipment gross	2,029	2,029
Transportation equipment
Property and equipment, net:
Property, plant, and equipment gross	2,062	622
Machinery and equipment
Property and equipment, net:
Property, plant, and equipment gross	67,575	53,739
Furnishings and fixtures
Property and equipment, net:
Property, plant, and equipment gross	6,028	4,407
Office, computer equipment and other
Property and equipment, net:
Property, plant, and equipment gross	$ 4,569	$ 3,699

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 10.9	$ 6.2

Leases - Schedule of Right of U

Leases - Schedule of Right of Use Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Right of use asset - operating leases	$ 54,544	$ 33,659
Current - operating	11,369	7,851
Current - finance	359	217
Long term - operating	48,156	30,382
Long term - finance	$ 32,942	$ 19,568

Leases - Additional Information

Leases - Additional Information (Details)	12 Months Ended
Leases - Additional Information (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jul. 20, 2023 option property	Jan. 18, 2023	Jul. 01, 2022 option	Jun. 28, 2022 option
Operating Leased Assets [Line Items]
Weighted average remaining lease term	10 years 6 months
Weighted average discount rate (in percent)	9.47%
Total cash payments \| $	$ 13,200,000
Finance lease weighted average remaining lease term	27 years 7 months 6 days
Finance lease weighted average discount rate (in percent)	11.69%
Finance Lease cash payments \| $	$ 2,419,000	$ 61,000
Lease term						20 years
Lessee, renewal option						2
Lessee, renewal term						5 years
Loss on write off an ROU \| $	$ 0	$ 522,000
The Acquired Companies
Operating Leased Assets [Line Items]
Percentage of holds interest (in percent)				100%
Precision Marshall
Operating Leased Assets [Line Items]
Term of contract						20 years
Lessee, renewal option						2
Lessee, renewal term						5 years
Marquis
Operating Leased Assets [Line Items]
Term of contract					20 years
Lessee, renewal option					2
Lessee, renewal term					5 years
PMW
Operating Leased Assets [Line Items]
Real properties sold \| property			2
Lease term			20 years
Lessee, renewal option			2
Lessee, renewal term			5 years

Leases - Schedule of Property,

Leases - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Property and equipment, at cost	$ 22,526	$ 15,319
Accumulated depreciation	(702)	(130)
Property and equipment, net	$ 21,824	$ 15,189
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net	Property and equipment, net

Leases - Schedule of Present Va

Leases - Schedule of Present Value of Future Lease Payments (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Leases [Abstract]
2024	$ 15,837
2025	13,895
2026	11,549
2027	9,687
2028	6,466
Thereafter	30,061
Total	87,495
Less implied interest	(27,970)
Present value of payments	$ 59,525

Leases - Schedule of Present _2

Leases - Schedule of Present Value of Future Lease Payments of finance lease (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Leases [Abstract]
2024	$ 3,147
2025	3,193
2026	3,227
2027	3,295
2028	3,398
Thereafter	104,937
Total	121,197
Less implied interest	(87,896)
Present value of payments	$ 33,301

Intangibles - Schedule of Intan

Intangibles - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Intangible assets, net:
Intangible assets, gross	$ 31,130	$ 5,993
Less: Accumulated amortization	(4,562)	(2,149)
Intangible assets, net	26,568	3,844
Trade Names
Intangible assets, net:
Intangible assets, gross	14,940	808
Customer Relationships
Intangible assets, net:
Intangible assets, gross	13,874	4,598
Other
Intangible assets, net:
Intangible assets, gross	$ 2,316	$ 587

Intangibles - Additional Inform

Intangibles - Additional Information (Details) - USD ($)	12 Months Ended
Intangibles - Additional Information (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible amortization expense	$ 3,400,000	$ 960,000

Intangibles - Schedule of Futur

Intangibles - Schedule of Future Amortization Expense Related to Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 4,439
2025	4,424
2026	4,415
2027	4,307
2028	3,983
Thereafter	5,000
Intangible assets, net	$ 26,568	$ 3,844

Goodwill - Schedule of Company'

Goodwill - Schedule of Company's goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 41,093	$ 41,471
Additions	35,085	3,339
Fair value adjustments	(312)
Impairment	0	(3,717)
Goodwill, Ending Balance	75,866	41,093
Retail-Entertainment
Goodwill [Roll Forward]
Goodwill, Beginning Balance	36,947	36,947
Additions	0	0
Fair value adjustments	0
Impairment	0	0
Goodwill, Ending Balance	36,947	36,947
Retail-Flooring
Goodwill [Roll Forward]
Goodwill, Beginning Balance	0	0
Additions	30,419	0
Fair value adjustments	0
Impairment	0	0
Goodwill, Ending Balance	30,419	0
Flooring manufacturing
Goodwill [Roll Forward]
Goodwill, Beginning Balance	807	807
Additions	0	0
Fair value adjustments	0
Impairment	0	0
Goodwill, Ending Balance	807	807
Steel manufacturing
Goodwill [Roll Forward]
Goodwill, Beginning Balance	3,339	0
Additions	4,666	3,339
Fair value adjustments	(312)
Impairment	0	0
Goodwill, Ending Balance	7,693	3,339
Corporate
Goodwill [Roll Forward]
Goodwill, Beginning Balance	0	3,717
Additions	0	0
Fair value adjustments
Impairment	0	(3,717)
Goodwill, Ending Balance	$ 0	$ 0

Goodwill - Additional Informati

Goodwill - Additional Information (Details) - USD ($)	12 Months Ended
Goodwill - Additional Information (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Goodwill [Line Items]
Goodwill recognized during year	$ 35,085,000	$ 3,339,000
Fair value adjustments	(312,000)
Goodwill impairment loss	0	3,717,000
SW Financial
Goodwill [Line Items]
Goodwill recognized during year	35,100,000	3,300,000
Fair value adjustments	312,000
Goodwill impairment loss	$ 0	$ 3,700,000

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Accrued liabilities:
Accrued payroll and bonuses	$ 5,802	$ 4,838
Accrued sales and use taxes	1,529	1,905
Accrued gift card and escheatment liability	1,819	1,696
Accrued interest payable	669	390
Accrued inventory	5,700	0
Accrued professional fees	3,146	1,924
Customer deposits	4,579	385
Accrued expenses - other	8,582	5,348
Total accrued liabilities	$ 31,826	$ 16,486

Long Term Debt - Schedule of Lo

Long Term Debt - Schedule of Long-term Debt (Details) - Nonrelated Party - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Total long-term debt	$ 102,344	$ 79,265
Debt Issuance Costs, Net, Total	(557)	(626)
Net amount	101,787	78,639
Less: current portion	(23,077)	(18,935)
Long-term debt, net of current portion	78,710	59,704
Revolver
Debt Instrument [Line Items]
Total long-term debt	56,779	43,107
Equipment loans
Debt Instrument [Line Items]
Total long-term debt	15,486	13,716
Term loans
Debt Instrument [Line Items]
Total long-term debt	14,290	7,941
Other long-term debt
Debt Instrument [Line Items]
Total long-term debt	$ 15,789	$ 14,501

Long Term Debt - Schedule of Fu

Long Term Debt - Schedule of Future Maturities of Long-term Debt (Details) - Notes Payable $ in Thousands	Sep. 30, 2023 USD ($)
Debt Instrument [Line Items]
2024	$ 23,077
2025	6,010
2026	28,265
2027	32,730
2028	1,287
Thereafter	10,418
Total	$ 101,787

Long-Term Debt - Bank of Americ

Long-Term Debt - Bank of America Revolver Loan - Additional Information (Details) - Marquis - Bank of America Revolver Loan - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Jan. 31, 2020
Debt Instrument [Line Items]
Credit line maximum	$ 25
Term		5 years
Debt periodic frequency	monthly
Debt instrument, percentage of advance rate for raw materials of inventory (in percent)	46.70%
Debt instrument, percentage of advance rate for work-in-progress of inventory (in percent)	0%
Debt instrument, percentage of advance rate or finished goods of inventory (in percent)	66.40%
Debt instrument, special reserves and advance limit of lessor	$ 12.5
Debt instrument, percentage of value of eligible inventory (in percent)	65%
Federal Funds Rate
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)	0.50%
SOFR
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)	0.11448%
Maximum
Debt Instrument [Line Items]
Fixed charge coverage ratio	1%
Minimum
Debt Instrument [Line Items]
Fixed charge coverage ratio	1.05%

Long-Term Debt - Schedule of Fi

Long-Term Debt - Schedule of Fixed Coverage Ratio (Details) - Bank of America Revolver Loan	12 Months Ended
	Sep. 30, 2023
Level I
Debt Instrument [Line Items]
Fixed charge coverage ratio	120%
Level I \| SOFR
Debt Instrument [Line Items]
Interest rate (in percent)	2.25%
Level I \| Base Rate
Debt Instrument [Line Items]
Interest rate (in percent)	1.25%
Level II
Debt Instrument [Line Items]
Fixed charge coverage ratio	120%
Level II \| SOFR
Debt Instrument [Line Items]
Interest rate (in percent)	2%
Level II \| Base Rate
Debt Instrument [Line Items]
Interest rate (in percent)	1%
Level III
Debt Instrument [Line Items]
Fixed charge coverage ratio	150%
Level III \| SOFR
Debt Instrument [Line Items]
Interest rate (in percent)	1.75%
Level III \| Base Rate
Debt Instrument [Line Items]
Interest rate (in percent)	0.75%
Level IV
Debt Instrument [Line Items]
Fixed charge coverage ratio	175%
Level IV \| SOFR
Debt Instrument [Line Items]
Interest rate (in percent)	1.50%
Level IV \| Base Rate
Debt Instrument [Line Items]
Interest rate (in percent)	0.50%
Level V
Debt Instrument [Line Items]
Fixed charge coverage ratio	200%
Level V \| SOFR
Debt Instrument [Line Items]
Interest rate (in percent)	1.25%
Level V \| Base Rate
Debt Instrument [Line Items]
Interest rate (in percent)	0.25%

Long-Term Debt - Schedule of Ba

Long-Term Debt - Schedule of Bank Revolver (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Bank of America Revolver Loan
Debt Instrument [Line Items]
Advance on credit facility	$ 118,865	$ 148,015
Cumulative repayment during the period	122,907	136,928
Maximum borrowed during the period	$ 12,648	$ 11,210
Weighted average interest for the period (in percent)	6.87%	3.68%
Total availability	$ 14,904	$ 13,804
Total outstanding	6,101	10,143
Encina Revolver Loans
Debt Instrument [Line Items]
Advance on credit facility	0	18,812
Cumulative repayment during the period	0	31,547
Maximum borrowed during the period	$ 0	$ 2,000
Weighted average interest for the period (in percent)	0%	6.50%
Loan with Fifth Third Bank
Debt Instrument [Line Items]
Advance on credit facility	$ 72,336	$ 61,745
Cumulative repayment during the period	69,707	38,172
Maximum borrowed during the period	$ 1,700	$ 12,937
Weighted average interest for the period (in percent)	7.85%	4.64%
Total availability	$ 5,959	$ 4,900
Total outstanding	26,202	23,573
Texas Capital Bank Revolver Loan
Debt Instrument [Line Items]
Advance on credit facility	73,074	86,390
Cumulative repayment during the period	77,195	85,794
Maximum borrowed during the period	$ 11,146	$ 2,425
Weighted average interest for the period (in percent)	7.50%	3.26%
Total availability	$ 6,526	$ 1,707
Total outstanding	5,270	9,391
Eclipse Revolver
Debt Instrument [Line Items]
Advance on credit facility	41,545	0
Cumulative repayment during the period	46,710	0
Maximum borrowed during the period	$ 13,396	$ 0
Weighted average interest for the period (in percent)	9.80%	0%
Total availability	$ 1,558	$ 0
Total outstanding	8,230	0
Fifth Third Revolver
Debt Instrument [Line Items]
Advance on credit facility	16,294	0
Cumulative repayment during the period	14,258	0
Maximum borrowed during the period	$ 13,327	$ 0
Weighted average interest for the period (in percent)	8.46%	0%
Total availability	$ 3,818	$ 0
Total outstanding	$ 10,975	$ 0

Long-term Debt - Loan With Enci

Long-term Debt - Loan With Encina Business Credit, LLC - Additional Information (Details) - USD ($) $ in Millions		12 Months Ended
	Jan. 20, 2022	Sep. 30, 2023	Jul. 20, 2023	Jul. 14, 2020
Fifth Third Bank
Debt Instrument [Line Items]
Maturity date		Jan. 20, 2027
M&E Lending Loan \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum			$ 5
Encina Loans \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum	$ 29
Encina Loans \| M&E Lending Loan \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum	3.5
Encina Loans \| Loan Agreement
Debt Instrument [Line Items]
Secured term loan threshold amount				$ 23.5
Refinanced credit facility	29
Revolving credit	23
Machinery and equipment lending facility	3.5
Capital expenditure lending	$ 2.5
Encina Loans \| Loan Agreement \| Encina Business Credit, LLC
Debt Instrument [Line Items]
Line of credit facility beginning amount subject to eligible inventory sublimit				14
Line of credit facility declined amount subject to eligible inventory sublimit				$ 12
Maturity date		Jul. 14, 2023
Encina Loans \| Loan Agreement \| Accounts Receivable \| Encina Business Credit, LLC
Debt Instrument [Line Items]
Percentage of eligible accounts receivable (in percent)				85%
Encina Loans \| Loan Agreement \| Inventory \| Encina Business Credit, LLC
Debt Instrument [Line Items]
Percentage of eligible accounts receivable (in percent)				85%

Long-Term Debt - Loan with Fift

Long-Term Debt - Loan with Fifth Third Bank (Additional Information) (Details)			12 Months Ended
	Apr. 12, 2023 USD ($)	Jan. 20, 2022 USD ($) instrument	Sep. 30, 2023 USD ($)	Jul. 20, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 28, 2022 USD ($)
Fifth Third Bank
Debt Instrument [Line Items]
Maturity date			Jan. 20, 2027
Kinetic
Debt Instrument [Line Items]
Credit line maximum		$ 6,000,000
Revolving line of credit
Debt Instrument [Line Items]
Credit line maximum						$ 11,000,000
Revolving line of credit \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum				$ 15,000,000
Revolving line of credit \| Kinetic
Debt Instrument [Line Items]
Credit line maximum						$ 24,700,000
Term Loan \| Kinetic
Debt Instrument [Line Items]
Credit line maximum		4,000,000	$ 4,000,000
Maturity date			Jan. 20, 2027
Term Loan \| Kinetic \| Fifth Third Bank
Debt Instrument [Line Items]
Letters of credit outstanding, amount			$ 3,300,000		$ 3,900,000
Term Loan One \| Kinetic
Debt Instrument [Line Items]
Credit line maximum		1,000,000	$ 1,000,000
Maturity date			Jun. 28, 2025
Term Loan One \| Kinetic \| Fifth Third Bank
Debt Instrument [Line Items]
Letters of credit outstanding, amount			$ 0		917,000
Encina Loans \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum		29,000,000
Reduction in interest costs and availability of liquid funds		$ 3,000,000
Letters of credit outstanding, amount			2,300,000		3,200,000
Encina Loans \| SOFR \| Fifth Third Bank
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)		2.25%
Encina Loans \| Capital expenditure Member \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum		$ 2,500,000
Encina Loans \| Fifth-Third Bank Special Advance Term Loan \| Fifth Third Bank
Debt Instrument [Line Items]
Number of debt instruments \| instrument		2
Encina Loans \| Fifth-Third Bank Special Advance Term Loan \| SOFR \| Fifth Third Bank
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)		3.75%
Encina Loans \| Revolving line of credit \| Fifth Third Bank
Debt Instrument [Line Items]
Credit line maximum		$ 23,000,000
Letters of credit outstanding, amount			23,000,000		$ 23,600,000
Encina Loans \| Revolving line of credit \| SOFR \| Fifth Third Bank
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)		2%
Capex Loan \| Revolving line of credit \| Fifth Third Bank
Debt Instrument [Line Items]
Letters of credit outstanding, amount			$ 1,400,000
Advance on credit facility	$ 1,400,000

Long-Term Debt - Texas Capital

Long-Term Debt - Texas Capital Bank Revolver Loan - Additional Information (Details) - Texas Capital Bank Revolver Loan - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2020	Sep. 30, 2023	Sep. 30, 2021	Nov. 03, 2016
Debt Instrument [Line Items]
Credit line maximum					$ 12
Credit line expiration period			5 years
Debt periodic frequency			monthly
Credit line maturity date			Nov. 03, 2023
Debt instrument, appraisal value of inventory maximum borrowing capacity (in percent)				90%
Debt instrument eligible receivables net of certain reserves (in percent)				85%
Debt instrument, appraisal value (in percent)	92.50%
Maximum
Debt Instrument [Line Items]
Debt instrument, appraisal value (in percent)		90%

Long-Term Debt - Eclipse Busine

Long-Term Debt - Eclipse Business Capital Loans Additional Information (Details) - USD ($) $ in Millions	Apr. 01, 2023	Jan. 18, 2023	Sep. 30, 2023	Jul. 20, 2023	Jun. 28, 2022
M&E Lending Loan
Debt Instrument [Line Items]
Letters of credit outstanding, amount				$ 4.8
M&E Lending Loan \| Notes payable
Debt Instrument [Line Items]
Credit line maximum		$ 3.5
Letters of credit outstanding, amount			$ 2.4
M&E Lending Loan \| Notes payable \| SOFR
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)	5%	6%
Revolving line of credit
Debt Instrument [Line Items]
Credit line maximum					$ 11
Revolving line of credit \| Eclipse Revolver
Debt Instrument [Line Items]
Credit line maximum		$ 25
Debt instrument, term		3 years
Revolving line of credit \| Eclipse Revolver \| SOFR
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)	3.50%	4.50%

Long-Term Debt - Loan with Fi_2

Long-Term Debt - Loan with Fifth Third Bank (PMW) Additional Information (Details) - USD ($) $ in Millions	Jul. 20, 2023	Jun. 28, 2022
M&E Lending Loan
Debt Instrument [Line Items]
Letters of credit outstanding, amount	$ 4.8
Revolving line of credit
Debt Instrument [Line Items]
Credit line maximum		$ 11
Fifth Third Bank \| M&E Lending Loan
Debt Instrument [Line Items]
Credit line maximum	5
Fifth Third Bank \| Revolving line of credit
Debt Instrument [Line Items]
Credit line maximum	$ 15
Debt instrument, term	3 years
Debt stated interest rate (in percent)	3%
Fifth Third Bank \| Revolving line of credit \| M&E Lending Loan
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)	0%
Fifth Third Bank \| Revolving line of credit \| M&E Lending Loan \| Reference Rate
Debt Instrument [Line Items]
Percentage points added to the reference rate (in percent)	0.50%

Long-Term Debt - Lonesome Oak E

Long-Term Debt - Lonesome Oak Equipment Loan - Additional Information (Details) - USD ($)	1 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023	Sep. 30, 2022
Marquis
Debt Instrument [Line Items]
Debt periodic payment	$ 79,000	$ 92,000
Lonesome Oak \| Extruded Fibers Inc. \| Lonesome Oak Equipment Loan \| Equipment loans
Debt Instrument [Line Items]
Debt periodic payment			$ 3,600,000
Debt instrument interest rate (in percent)			6.78%
Debt periodic payment, principal				$ 100,000
Term			36 months

Long Term Debt - Note Payable t

Long Term Debt - Note Payable to JCM Holdings - Additional Information (Details) - Marquis - USD ($) $ in Millions	1 Months Ended
	Oct. 31, 2020	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Debt face amount			$ 5.7		$ 5.5
Debt stated interest rate (in percent)		6.50%			3.75%
Note Payable to JCM Holdings \| Notes payable
Debt Instrument [Line Items]
Total consideration	$ 2.5
Note Payable to JCM Holdings \| Notes payable \| Loan Agreement
Debt Instrument [Line Items]
Debt face amount	$ 2
Debt stated interest rate (in percent)	6%
Outstanding principal balance		$ 1.5		$ 1.7

Long-Term Debt - Note Payable t

Long-Term Debt - Note Payable to the Sellers of Vintage Stock - Additional Information (Details) - Financed Mezzanine Loan	Nov. 03, 2016 USD ($)
Debt Instrument [Line Items]
Credit line maximum	$ 10,000,000
Sellers Subordinated Acquisition Note
Debt Instrument [Line Items]
Weighted average interest for the period (in percent)	8%

Long-Term Debt - Equipment Loan

Long-Term Debt - Equipment Loans - Additional Information (Details)	1 Months Ended		12 Months Ended
	Dec. 31, 2022 USD ($) option	Dec. 31, 2021 USD ($) executive	Sep. 30, 2023 USD ($) executive	Sep. 30, 2022 USD ($)
Equipment loans
Debt Instrument [Line Items]
Credit balance outstanding			$ 5,300,000
Marquis
Debt Instrument [Line Items]
Debt face amount	$ 5,700,000	$ 5,500,000
Number of periodic payments \| executive		60
Debt periodic payment	$ 79,000	$ 92,000
Debt stated interest rate (in percent)		3.75%	6.50%
Debt final payment			$ 650,000
Credit balance outstanding			3,900,000	$ 4,800,000
Note #3 Payable to Banc of America Leasing & Capital \| Equipment loans \| Marquis
Debt Instrument [Line Items]
Debt face amount			$ 3,700,000
Number of periodic payments \| executive			84
Debt periodic payment			$ 52,000
Debt stated interest rate (in percent)			4.80%
Credit balance outstanding			$ 154,000	751,000
Note #4 Payable to Banc of America Leasing & Capital \| Equipment loans \| Marquis
Debt Instrument [Line Items]
Debt face amount			$ 1,100,000
Number of periodic payments \| executive			81
Debt periodic payment			$ 16,000
Debt stated interest rate (in percent)			4.90%
Credit balance outstanding			$ 47,000	231,000
Note #5 Payable to Bank of America Leasing & Capital \| Equipment loans \| Marquis
Debt Instrument [Line Items]
Debt face amount			$ 4,000,000
Number of periodic payments \| executive			84
Debt periodic payment			$ 55,000
Debt stated interest rate (in percent)			4.70%
Credit balance outstanding			$ 799,000	1,400,000
Note #6 Payable to Bank of America Leasing & Capital \| Marquis
Debt Instrument [Line Items]
Debt face amount			$ 913,000
Number of periodic payments \| executive			60
Debt periodic payment			$ 14,000
Debt stated interest rate (in percent)			4.70%
Debt final payment			$ 197,000
Credit balance outstanding			317,000	471,000
Note #7 Payable to Banc of America Leasing & Capital \| Marquis
Debt Instrument [Line Items]
Debt face amount			$ 5,000,000
Number of periodic payments \| executive			84
Debt periodic payment			$ 59,000
Debt stated interest rate (in percent)			3.20%
Debt final payment			$ 809,000
Credit balance outstanding			2,900,000	3,500,000
Note #8 Payable to Banc of America Leasing & Capital \| Marquis
Debt Instrument [Line Items]
Debt face amount			$ 3,400,000
Number of periodic payments \| executive			84
Debt periodic payment			$ 46,000
Debt stated interest rate (in percent)			4%
Credit balance outstanding			$ 2,000,000	$ 2,500,000
Banc Note Payable Bank Ten \| Marquis
Debt Instrument [Line Items]
Number of periodic payments \| option	84

Long-Term Debt - Note Payable_2

Long-Term Debt - Note Payable to Store Capital Acquisitions, LLC - Additional Information (Details) - USD ($)		12 Months Ended
	Jun. 14, 2016	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Proceeds from note payable		$ 15,773,000	$ 17,000,000
Period subject to a decreasing prepayment penalty		5 years
Store Capital Acquisitions
Debt Instrument [Line Items]
Total notes payable - related parties	$ 10,000,000
Proceeds from sale of land	644,000
Proceeds from note payable	$ 9,400,000
Debt instrument, term	15 years
Annual lease rate	$ 60,000
Debt stated interest rate (in percent)				9.30%
Period subject to fixed prepayment period	5 years
Prepayment penalty (percent)	5%
Decrease in prepayment penalty (percent)	1%
Period after which there is no prepayment penalty	10 years
Debt issuance costs	$ 458,000
Letters of credit outstanding, amount		$ 9,100,000	$ 9,200,000

Notes Payable, Related Partie_2

Notes Payable, Related Parties - Schedule of Long-term Related Parties (Details) - Related Party - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Total notes payable - related parties	$ 11,000	$ 4,000
Less: unamortized debt issuance costs	(86)	0
Net amount	10,914	4,000
Less current portion	(4,000)	(2,000)
Long-term portion	$ 6,914	2,000
Isaac Capital Fund
Debt Instrument [Line Items]
Interest rate (in percent)	12.50%
Total notes payable - related parties	$ 2,000	2,000
Isaac Capital Fund \| Flooring Liquidators
Debt Instrument [Line Items]
Interest rate (in percent)	12%
Total notes payable - related parties	$ 5,000	0
Isaac Capital Fund \| Revolver
Debt Instrument [Line Items]
Interest rate (in percent)	12%
Total notes payable - related parties	$ 1,000	0
Spriggs Investments, LLC
Debt Instrument [Line Items]
Interest rate (in percent)	10%
Total notes payable - related parties	$ 2,000	2,000
Spriggs Investments, LLC \| Flooring Liquidators
Debt Instrument [Line Items]
Interest rate (in percent)	12%
Total notes payable - related parties	$ 1,000	$ 0

Notes Payable, Related Partie_3

Notes Payable, Related Parties - Schedule of Future Maturities of Notes (Details) - Notes Payable, Related Parties $ in Thousands	Sep. 30, 2023 USD ($)
Debt Instrument [Line Items]
2024	$ 4,000
2025	2,000
2028	4,914
Net amount	$ 10,914

Notes Payable, Related Partie_4

Notes Payable, Related Parties - Additional Information (Details) - USD ($) $ in Thousands	Dec. 11, 2023	Jul. 01, 2022	Jun. 23, 2022	Sep. 30, 2023	Jan. 19, 2023	Jan. 18, 2023	Sep. 30, 2022	Jun. 28, 2022	Jul. 10, 2020	Apr. 09, 2020	Dec. 31, 2015
Spriggs Investments, LLC \| Notes payable \| Spriggs Promissory Note
Debt Instrument [Line Items]
Debt face amount									$ 2,000
Debt stated interest rate (in percent)									10%
Total notes payable - related parties				$ 2,000			$ 2,000
Revolving line of credit
Debt Instrument [Line Items]
Credit line maximum								$ 11,000
Related Party
Debt Instrument [Line Items]
Total notes payable - related parties				11,000			4,000
Total notes payable - related parties				10,914			4,000
Related Party \| ICG Flooring Liquidators Note
Debt Instrument [Line Items]
Debt stated interest rate (in percent)						12%
Total notes payable - related parties						$ 5,000
Total notes payable - related parties						$ 5,000
Related Party \| Spriggs Investments, LLC \| Spriggs Promissory Note
Debt Instrument [Line Items]
Debt face amount					$ 1,000				$ 2,000
Related Party \| Notes payable \| Spriggs Promissory Note
Debt Instrument [Line Items]
Debt stated interest rate (in percent)					12%
Related Party \| Isaac Capital Group, LLC \| Scenario Forecast \| Jon Isaac
Debt Instrument [Line Items]
Capital stock outstanding (in percent)	48.80%
Related Party \| Spriggs Investments, LLC
Debt Instrument [Line Items]
Total notes payable - related parties				2,000			2,000
Related Party \| Spriggs Investments, LLC \| Notes payable
Debt Instrument [Line Items]
Debt face amount					$ 1,000
Debt stated interest rate (in percent)					12%
Amount owed					$ 1,000
Related Party \| Revolving line of credit \| Isaac Capital Group, LLC
Debt Instrument [Line Items]
Debt stated interest rate (in percent)										12%
Credit line maximum										$ 1,000
Line of credit facility acquisition amount			$ 6,000
Advance on credit facility		$ 1,800	$ 4,500
Total notes payable - related parties				1,000			0
Issac Term Loan \| Related Party
Debt Instrument [Line Items]
Debt face amount											$ 7,000
Issac Term Loan \| Related Party \| Isaac Capital Group, LLC
Debt Instrument [Line Items]
Debt face amount									$ 2,000
Debt stated interest rate (in percent)											12.50%
Total notes payable - related parties				$ 2,000			$ 2,000

Related Party Seller Notes - Re

Related Party Seller Notes - Related Party of Seller Notes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Related Party
Debt Instrument [Line Items]
Total notes payable - related parties	$ 11,000	$ 4,000
Less: unamortized debt issuance costs	(86)	0
Net amount	10,914	4,000
Current portion of notes payable related parties	4,000	2,000
Long-term portion	6,914	2,000
Seller Notes \| Notes payable
Debt Instrument [Line Items]
Net amount	38,998
Seller Notes \| Related Party \| Notes payable
Debt Instrument [Line Items]
Total notes payable - related parties	39,500	3,000
Less: unamortized debt issuance costs	(502)	0
Net amount	38,998	3,000
Current portion of notes payable related parties	0	0
Long-term portion	$ 38,998	3,000
Note Payable To The Sellers Of Flooring Liquidators \| Related Party
Debt Instrument [Line Items]
Interest rate (in percent)	8.24%
Note Payable To The Sellers Of Flooring Liquidators \| Related Party \| Notes payable
Debt Instrument [Line Items]
Total notes payable - related parties	$ 34,000	0
Net amount	$ 33,500
Note Payable To The Sellers Of PMW \| Related Party
Debt Instrument [Line Items]
Interest rate (in percent)	8%
Note Payable To The Sellers Of PMW \| Related Party \| Notes payable
Debt Instrument [Line Items]
Total notes payable - related parties	$ 2,500	0
Net amount	$ 2,500
Note Payable to the Sellers of Kinetic \| Related Party
Debt Instrument [Line Items]
Interest rate (in percent)	7%
Note Payable to the Sellers of Kinetic \| Related Party \| Notes payable
Debt Instrument [Line Items]
Total notes payable - related parties	$ 3,000	$ 3,000
Net amount	$ 3,000

Related Party Seller Notes - Fu

Related Party Seller Notes - Future Minimum of Seller Notes (Details) - Seller Notes - Notes payable $ in Thousands	Sep. 30, 2023 USD ($)
Debt Instrument [Line Items]
2026	$ 500
2027	3,500
2028	34,998
Net amount	$ 38,998

Related Party Seller Notes - Ad

Related Party Seller Notes - Additional Information (Details) - Related Party $ in Thousands	Sep. 30, 2023 USD ($)	Jul. 20, 2023 USD ($) loan	Jun. 28, 2023 USD ($)	Jan. 18, 2023 USD ($)	Sep. 30, 2022 USD ($)
Business Acquisition [Line Items]
Total notes payable - related parties	$ 10,914				$ 4,000
Notes payable \| Note Payable to the Sellers of Kinetic
Business Acquisition [Line Items]
Debt face amount			$ 3,000
Debt stated interest rate (in percent)			7%
Total notes payable - related parties	3,000
Initial term			5 years
Extended agreement			90 days
Notes payable \| Note Payable To The Sellers Of Flooring Liquidators
Business Acquisition [Line Items]
Debt face amount				$ 34,000
Debt stated interest rate (in percent)				8.24%
Total notes payable - related parties	33,500
Calculated amount by third party firm				$ 31,700
Calculated discount amount by third party firm				$ 2,300
Initial term				5 years
Extended agreement				90 days
Notes payable \| Note Payable To The Sellers Of PMW
Business Acquisition [Line Items]
Debt face amount		$ 2,500
Debt stated interest rate (in percent)		8%
Total notes payable - related parties	$ 2,500
Seller financial loans \| loan		2
Earn-out payment		$ 3,000

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 13, 2023	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Jan. 07, 2014
Class Of Stock [Line Items]
Accrued dividends				$ 720	$ 720
Common stock, shares issued (in shares)				3,164,330	3,074,833
Common stock, shares outstanding (in shares)				3,164,330	3,074,833
Treasury stock purchased (in shares)				39,092	86,451
Payment for treasury stock				$ 991	$ 2,696
Stock options exercised (in shares)				31,250	0
2014 Omnibus Equity Incentive Plan
Class Of Stock [Line Items]
Common stock for issuance (in shares)							300,000
Related Party
Class Of Stock [Line Items]
Treasury stock purchased (in shares)	9,904
Treasury stock market share price (in usd per share)	$ 25.85
Common stock repurchased amount	$ 256
Related Party \| Share-Based Payment Arrangement, Nonemployee
Class Of Stock [Line Items]
Stock options exercised (in shares)		9,904
Isaac Capital Group, LLC \| Related Party
Class Of Stock [Line Items]
Preferred stock shares converted units (in shares)			259,902
Convertible conversation of preferred stock (in shares)			1,299,510
Series B Preferred Stock
Class Of Stock [Line Items]
Preferred stock shares converted units (in shares)			315,790
Convertible conversation of preferred stock (in shares)			1,578,950
Preferred stock, issued (in shares)				0	0
Preferred stock, outstanding (in shares)				0	0
Series B Preferred Stock \| Isaac Capital Group, LLC \| Related Party
Class Of Stock [Line Items]
Preferred stock shares converted units (in shares)			315,790
Series E Convertible Preferred Stock
Class Of Stock [Line Items]
Preferred stock, issued (in shares)				47,840	47,840
Preferred stock, outstanding (in shares)				47,840	47,840
Repurchased shares of preferred stock (in shares)						30,000
Aggregate purchase price of convertible preferred stock						$ 3
Preferred stock, dividend rate (in percent)				5%
Preferred stock, liquidation preference per share (in usd per share)				$ 0.30	$ 0.30
Preferred stock conversion ratio				0.005
Preferred stock, conversion price (in usd per share)				$ 85.50
Accrued dividends				$ 0	$ 0

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Number of Shares
Outstanding, beginning balance (in shares)	87,500	87,500
Granted (in shares)	17,500	0
Exercised (in shares)	(31,250)	0
Forfeited (in shares)	(20,000)	0
Outstanding, ending balance (in shares)	53,750	87,500	87,500
Exercisable (in shares)	53,750	78,500
Weighted Average Exercise Price
Outstanding, beginning balance (in usd per share)	$ 18.81	$ 18.81
Granted (in usd per share)	35	0
Exercised (in usd per share)	14.64	0
Forfeited (in usd per share)	32.25	0
Outstanding, ending balance (in usd per share)	21.51	18.81	$ 18.81
Exercisable (in usd per share)	$ 21.51	$ 16.29
Weighed Average Remaining Contractual Life
Outstanding, ending balance	1 year 6 months 14 days	1 year 9 months 10 days	1 year 9 months 10 days
Exercisable	1 year 6 months 14 days	1 year 8 months 19 days
Intrinsic value outstanding balance	$ 540	$ 1,626	$ 1,626
Exercisable	$ 540	$ 1,626

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	$ 446,000	$ 37,000
Stock options, granted	17,500	0
Non-vested stock option award (in shares)	0	0
Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	$ 446,000	$ 38,000
Stock options, granted	17,500	0
Unrecognized compensation expense	$ 0

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Exercise Price for Stock Options Outstanding and Exercisable (Details) - $ / shares	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of options outstanding (in shares)	53,750	87,500	87,500
Option exercise price outstanding (in usd per share)	$ 21.51	$ 18.81	$ 18.81
Number of options exercisable (in shares)	53,750	78,500
Option exercise price exercisable (in usd per share)	$ 21.51	$ 16.29
$10.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of options outstanding (in shares)	25,000
Option exercise price outstanding (in usd per share)	$ 10
Number of options exercisable (in shares)	25,000
Option exercise price exercisable (in usd per share)	$ 10
$15.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of options outstanding (in shares)	6,250
Option exercise price outstanding (in usd per share)	$ 15
Number of options exercisable (in shares)	6,250
Option exercise price exercisable (in usd per share)	$ 15
$31.74
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of options outstanding (in shares)	17,500
Option exercise price outstanding (in usd per share)	$ 35
Number of options exercisable (in shares)	17,500
Option exercise price exercisable (in usd per share)	$ 35
$40.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Number of options outstanding (in shares)	5,000
Option exercise price outstanding (in usd per share)	$ 40
Number of options exercisable (in shares)	5,000
Option exercise price exercisable (in usd per share)	$ 40

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Computation of Basic and Diluted Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Basic
Net (loss) income	$ (102)	$ 24,741
Less: preferred stock dividends	0	0
Net (loss) income applicable to common stock	$ (102)	$ 24,741
Weighted average common shares outstanding (in shares)	3,133,554	3,116,214
Basic (loss) income per share (in usd per share)	$ (0.03)	$ 7.94	[1]
Diluted
Net (loss) income applicable to common stock	$ (102)	$ 24,741
Add: preferred stock dividends	0	0
Net (loss) income applicable for diluted earnings per share	$ (102)	$ 24,741
Weighted average common shares outstanding (in shares)	3,133,554	3,116,214
Add: Options (in shares)	19,240	39,082
Assumed weighted average common shares outstanding	3,153,033	3,155,535
Diluted (loss) income per share (in usd per share)	$ (0.03)	$ 7.84	[1]
Series B Preferred Stock
Diluted
Add: Preferred Stock (in shares)	0	0
Series E Preferred Stock
Diluted
Add: Preferred Stock (in shares)	239	239

[1] Live for the year ended September 30, 2022. Includes Kinetic from June 29, 2022 through September 30, 2022.

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation (in shares)	22,500	21,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details)

12 Months Ended

Sep. 23, 2023 USD ($)

Jun. 30, 2023 USD ($) $ / shares shares

Jun. 13, 2023 shares

May 24, 2023 USD ($)

Apr. 05, 2022

Apr. 25, 2018 USD ($)

Sep. 30, 2023 USD ($) ft² lease shares

Sep. 30, 2022 USD ($) shares

Jul. 20, 2023 USD ($) loan

Jun. 28, 2023 USD ($)

Jan. 19, 2023 USD ($)

Jan. 18, 2023 USD ($)

Jul. 01, 2022 option lease

Jun. 28, 2022 USD ($) option

Jul. 10, 2020 USD ($)

Apr. 09, 2020 USD ($)

Dec. 31, 2015 USD ($)

Related Party Transaction [Line Items]

Stock options exercised (in shares) | shares

31,250

Treasury stock purchased (in shares) | shares

39,092

86,451

Lessee, renewal option | option

Lessee, renewal term

5 years

Lease term

20 years

Better Backers

Related Party Transaction [Line Items]

Term of contract

20 years

Lessee, renewal option | option

Lessee, renewal term

5 years

Revolving line of credit

Related Party Transaction [Line Items]

Credit line maximum

$ 11,000,000

Related Party

Related Party Transaction [Line Items]

Total notes payable - related parties

$ 11,000,000

$ 4,000,000

Treasury stock purchased (in shares) | shares

9,904

Treasury stock market share price (in usd per share) | $ / shares

$ 25.85

Common stock repurchased amount

$ 256,000

Total notes payable - related parties

$ 10,914,000

4,000,000

Related Party | Share-Based Payment Arrangement, Nonemployee

Related Party Transaction [Line Items]

Stock options exercised (in shares) | shares

9,904

Related Party | Spriggs Promissory Note | Spriggs Investments, LLC

Related Party Transaction [Line Items]

Debt face amount

$ 1,000,000

$ 2,000,000

Related Party | ApplianceSmart Note

Related Party Transaction [Line Items]

Debt stated interest rate (in percent)

Percentage of outstanding principal amount repaid (in percent)

10%

Purchase price of ASH

$ 2,600,000

Total notes payable - related parties

$ 2,800,000

Related Party | Note Payable to the Sellers of Kinetic

Related Party Transaction [Line Items]

Debt face amount

$ 3,000,000

Related Party | Note Payable To The Sellers Of Flooring Liquidators

Related Party Transaction [Line Items]

Debt face amount

$ 34,000,000

Related Party | Note Payable To The Sellers Of PMW

Related Party Transaction [Line Items]

Debt face amount

$ 2,500,000

Seller financial loans | loan

Related Party | ICG Flooring Liquidators Note

Related Party Transaction [Line Items]

Total notes payable - related parties

$ 5,000,000

Related Party | Isaac Capital Fund

Related Party Transaction [Line Items]

Total notes payable - related parties

$ 2,000,000

2,000,000

Related Party | Isaac Capital Fund | Revolving line of credit

Related Party Transaction [Line Items]

Credit line maximum

$ 1,000,000

Related Party | Tony Isaac

Related Party Transaction [Line Items]

Treasury stock purchased (in shares) | shares

9,904

Treasury stock market share price (in usd per share) | $ / shares

$ 25.85

Common stock repurchased amount

$ 256,000

Related Party | Tony Isaac | Share-Based Payment Arrangement, Nonemployee

Related Party Transaction [Line Items]

Stock options exercised (in shares) | shares

9,904

Related Party | Spyglass Estate Planning, LLC

Related Party Transaction [Line Items]

Term of contract

24 months

Lessee, renewal option | option

Lessee, renewal term

5 years

Rental cancel notice

90 days

Lease term

20 years

Related Party | Spyglass Estate Planning, LLC | Building

Related Party Transaction [Line Items]

Number of building | lease

Term of contract

20 years

Related Party | Spyglass Estate Planning, LLC | Better Backers

Related Party Transaction [Line Items]

Lessee, renewal term

5 years

Related Party | K2L Property Management | Flooring Liquidators

Related Party Transaction [Line Items]

Number of building | lease

Related Party | Railroad Investments | Flooring Liquidators

Related Party Transaction [Line Items]

Number of building | lease

Related Party | Stephen Kellog and Kimberly Hendrick | Flooring Liquidators

Related Party Transaction [Line Items]

Number of building | lease

Related Party | ARCA Recycling, Inc

Related Party Transaction [Line Items]

Broker-type fees (in percent)

0.05

Initial term of the agreement

1 year

Purchase agreement, successive period

1 year

Payment receivables

$ 0

Recorded a full allowance of due

$ 600,000

Related Party | ARCA Recycling, Inc | ARCA Note

Related Party Transaction [Line Items]

Promissory note, aggregate principal amount

$ 583,894

Promissory note, interest rate (in percent)

10%

Promissory note, periodic payment

$ 75,000

Related Party | Isaac Capital Group, LLC | Revolving line of credit

Related Party Transaction [Line Items]

Credit line maximum

$ 1,000,000

Debt stated interest rate (in percent)

12%

Total notes payable - related parties

1,000,000

Issac Term Loan | Related Party

Related Party Transaction [Line Items]

Debt face amount

$ 7,000,000

Issac Term Loan | Related Party | Isaac Capital Group, LLC

Related Party Transaction [Line Items]

Debt face amount

$ 2,000,000

Total notes payable - related parties

$ 2,000,000

2,000,000

Debt stated interest rate (in percent)

12.50%

Rent Income | Related Party | JanOne Inc.

Related Party Transaction [Line Items]

Rentable square feet of office space | ft²

9,900

Square feet of total office space | ft²

16,500

Other operating income

$ 197,000

$ 218,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	Oct. 10, 2022 USD ($)	Sep. 07, 2022 defendant	Feb. 28, 2022 USD ($)	Aug. 02, 2021 executive	Aug. 12, 2020 executive
ApplianceSmart Inc
Loss Contingencies [Line Items]
Gain on the settlement of debt			$ 11,400,000
Write-off on settlement of debts			11,500,000
Debtor-in-possession liabilities			$ 149,000
SEC Investigations
Loss Contingencies [Line Items]
Number of executive officers \| executive				2	3
Number of defendants \| defendant		1
Indemnity Holdback Matter
Loss Contingencies [Line Items]
Indemnity holdback per the Merger Agreement	$ 2,500,000
Loss contingency, damages sought, value	$ 4,500,000
Expected discovery period	1 year

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Current expense:
Federal	$ 3,821	$ 524
State	603	329
Total current	4,424	853
Deferred (benefit) expense:
Federal	(2,228)	5,051
State	(625)	971
Total deferred	(2,853)	6,022
Total income tax expense	$ 1,571	$ 6,875

Income Taxes - Schedule of Re_2

Income Taxes - Schedule of Reconciliation between Effective and Statutory Income Tax Rates (Details)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income tax reconciliation
Federal statutory rates	21%	21%
State income taxes, net of federal benefit	5.90%	4%
Permanent differences	(2.90%)	3.20%
Transaction costs	27.90%	0%
Investments	(71.90%)	0%
Bankruptcy gain exclusion	0%	(9.00%)
Stock compensation	4.90%	3.80%
Change in tax rates	41.40%	0%
Tax credits	(3.10%)	0%
Change in valuation allowance	73.40%	(0.20%)
Other	0.40%	(1.00%)
Effective rate	97%	21.80%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Deferred income tax assets (liabilities):
Allowance for bad debts	$ 167	$ 53
Accrued expenses/reserves	(25)	(172)
Inventory	1,841	1,132
Accrued compensation	180	150
Research and development	121	0
Net operating loss	2,321	508
Tax credits	499	475
Stock compensation	235	265
Intangibles	(7,273)	(2,952)
Property & equipment	(12,681)	(8,843)
Right of use assets	(13,933)	(8,817)
Lease liabilities	15,256	9,609
Interest carryforwards	1,452	0
Investments	253	560
Capital loss carryforwards	1,156	0
Less: Valuation allowance	(3,604)	(786)
Deferred Tax Liabilities, Net	$ (14,035)	$ (8,818)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Tax Credit Carryforward [Line Items]
Valuation allowance	$ 3,604	$ 786
Federal \| Federal
Tax Credit Carryforward [Line Items]
Net operating loss carryforward	7,800
Valuation allowance	7,000
Federal \| Federal \| Interest Carryforward
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	5,100
State
Tax Credit Carryforward [Line Items]
Net operating loss carryforward	10,800
Valuation allowance	10,800
Tax credit carryforwards	$ 600

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	12 Months Ended
Segment Reporting - Additional Information (Details)	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of operating segments	5

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Information on Total Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Net Revenue	$ 355,171	$ 286,913
Percentage of total revenue (in percent)	100%	100%
Retail-Entertainment
Segment Reporting Information [Line Items]
Net Revenue	$ 78,124	$ 86,156
Percentage of total revenue (in percent)	22%	30%
Retail-Flooring
Segment Reporting Information [Line Items]
Net Revenue	$ 75,872	$ 0
Percentage of total revenue (in percent)	21.40%	0%
Flooring manufacturing
Segment Reporting Information [Line Items]
Net Revenue	$ 109,770	$ 130,850
Percentage of total revenue (in percent)	30.90%	45.60%
Steel manufacturing
Segment Reporting Information [Line Items]
Net Revenue	$ 88,912	$ 60,617
Percentage of total revenue (in percent)	25%	21.10%
Corporate and other
Segment Reporting Information [Line Items]
Net Revenue	$ 2,493	$ 9,290
Percentage of total revenue (in percent)	0.70%	3.20%

Segment Reporting - Schedule _2

Segment Reporting - Schedule of Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Revenues	$ 355,171	$ 286,913
Gross profit	115,566	97,827
Operating income (loss)	15,449	25,927
Depreciation and amortization	14,257	7,168
Interest expense, net	12,741	4,209
Income before provision for income taxes	1,469	31,616
Total assets	421,815	278,637
Retail-Entertainment
Segment Reporting Information [Line Items]
Revenues	78,124	86,156
Gross profit	42,751	45,583
Operating income (loss)	9,265	12,628
Depreciation and amortization	1,275	1,247
Interest expense, net	568	440
Income before provision for income taxes	8,738	23,197
Total assets	74,086	72,166
Retail-Flooring
Segment Reporting Information [Line Items]
Revenues	75,872	0
Gross profit	27,769	0
Operating income (loss)	(292)	0
Depreciation and amortization	3,386	0
Interest expense, net	3,412	0
Income before provision for income taxes	(4,231)	0
Total assets	103,108	0
Flooring manufacturing
Segment Reporting Information [Line Items]
Revenues	109,770	130,850
Gross profit	23,891	31,908
Operating income (loss)	6,061	14,154
Depreciation and amortization	4,318	3,331
Interest expense, net	4,040	1,883
Income before provision for income taxes	1,561	11,828
Total assets	85,879	130,440
Steel manufacturing
Segment Reporting Information [Line Items]
Revenues	88,912	60,617
Gross profit	20,023	16,878
Operating income (loss)	7,978	8,866
Depreciation and amortization	4,958	1,983
Interest expense, net	4,040	1,312
Income before provision for income taxes	985	5,201
Total assets	135,853	72,269
Corporate & Other
Segment Reporting Information [Line Items]
Revenues	2,493	9,290
Gross profit	1,132	3,458
Operating income (loss)	(7,563)	(9,721)
Depreciation and amortization	320	607
Interest expense, net	681	574
Income before provision for income taxes	(5,584)	(8,610)
Total assets	$ 22,889	$ 3,762

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands	Oct. 17, 2023	Oct. 13, 2023	Jan. 18, 2023
Subsequent Event [Line Items]
Additional consideration			$ 2,000
Subsequent Event \| Credit Agreement \| Bank Midwest
Subsequent Event [Line Items]
Credit line maximum	$ 15,000
Interest rate during period (in percent)	6.50%
Subsequent Event \| Credit Agreement \| Bank Midwest \| SOFR
Subsequent Event [Line Items]
Interest rate during period (in percent)	2.36%
Subsequent Event \| Carpet Remnant Outlet, Inc.
Subsequent Event [Line Items]
Total consideration		$ 8,000
Payment to acquire business		2,700
Additional consideration		5,000
Business combination, debt		$ 300