Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2020

Quarterly Financial Data (Unaudited) [Abstract]

Quarterly Financial Data (Unaudited)

	Three Months Ended
(in thousands, except per share amounts)	December 31,			March 31,			June 30,		September 30,
2020
Revenue	$	153,698		$	189,963		$	408,273	$	271,036
Gross profit		32,189			44,584			94,685		64,066
Income from operations (1)		2,552			8,722			50,678		16,517
Net (loss) income		(1,067	)		2,979			40,622		5,974
Net income attributable to OneWater Marine Inc		-			1,085			14,367		1,973
Earnings per share of Class A common stock – basic (2)		-		$	0.18		$	2.36	$	0.30
Earnings per share of Class A common stock – diluted (2)		-		$	0.18		$	2.36	$	0.30
2019
Revenue	$	103,278		$	180,771		$	274,824	$	208,751
Gross profit		23,319			39,725			62,731		46,351
Income from operations (1)		785			12,803			26,927		12,777
Net income (loss)		2,510			(2,951	)		32,680		5,024
Net income attributable to OneWater Marine Inc		-			-			-		-
Earnings per share of Class A common stock – basic (2)		-			-			-		-
Earnings per share of Class A common stock – diluted (2)		-			-			-		-

(1) Transaction costs reported as other expenses for the three months ended December 31, 2019 and 2018 have been reclassified as operating expenses to conform to the presentation of the other quarters.

(2) Represents earnings per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the period from February 11, 2020 through September 30, 2020, the period following the Organizational Transactions and Offering. See Note 1.