Condensed Financial Information of Registrant

12 Months Ended

Sep. 30, 2024

Condensed Financial Information Disclosure [Abstract]

Condensed Financial Information of Registrant

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

	September 30,
(in thousands)	2024		2023
Balance Sheets
ASSETS
Current assets
Cash and cash equivalents	$	40	$	41
Prepaid expenses and other current assets		343		344
Total current assets		383		385
Investment in subsidiaries (a)		263,597		263,341
Total Assets	$	263,980	$	263,726
LIABILITIES AND PARTNERS’ CAPITAL
Current liabilities
Accrued expenses	$	87	$	2
Total current liabilities		87		2
Partners’ capital		263,893		263,724
Total Liabilities and Partners’ Capital	$	263,980	$	263,726

(a)Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

	Years Ended September 30,
(in thousands)	2024			2023			2022
Statements of Operations
Revenues	$	—		$	—		$	—
General and administrative expenses		1,621			1,607			1,588
Operating loss		(1,621	)		(1,607	)		(1,588	)
Net loss before equity income		(1,621	)		(1,607	)		(1,588	)
Equity income of Star Acquisitions Inc. and subs		36,844			33,552			36,876
Net income	$	35,223		$	31,945		$	35,288

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

	Years Ended September 30,
(in thousands)	2024			2023			2022
Statements of Cash Flows
Cash flows provided by operating activities:
Net cash provided by operating activities (a)	$	36,125		$	28,219		$	54,005
Cash flows provided by investing activities:
Net cash provided by investing activities		—			—			—
Cash flows used in financing activities:
Distributions		(25,038	)		(23,744	)		(23,192	)
Unit repurchase		(11,088	)		(4,475	)		(30,817	)
Net cash used in financing activities		(36,126	)		(28,219	)		(54,009	)
Net decrease in cash		(1	)		—			(4	)
Cash and cash equivalents at beginning of period		41			41			45
Cash and cash equivalents at end of period	$	40		$	41		$	41
(a) Includes distributions from subsidiaries	$	36,125		$	28,219		$	54,005