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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2019
Revenues      
Total revenues $ 1,228,206 $ 1,022,970  
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales 870,751 787,446  
Selling, general and administrative expenses 199,049 143,575  
Depreciation and amortization 5,411 3,249 $ 2,682
Transaction costs 869 3,648 1,300
Loss on contingent consideration 3,249 6,762  
Income from operations 148,877 78,290  
Other expense (income)      
Interest expense - floor plan 2,566 8,861  
Interest expense - other 4,344 8,828  
Change in fair value of warrant liability 0 (771) (1,336)
Loss on extinguishment of debt 0 6,559 0
Other (income) expense, net (248) (24)  
Total other expense, net 6,662 23,453  
Income before income tax expense 142,215 54,837  
Income tax expense 25,802 6,329  
Net income 116,413 48,508 37,263
Less: Net income attributable to non-controlling interest 37,354 30,733  
Net (loss) income attributable to One Water Marine Holdings, LLC 79,059 17,425  
New Boat [Member]      
Revenues      
Total revenues 872,680 717,093  
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales 661,764 585,720  
Pre-Owned Boat [Member]      
Revenues      
Total revenues 216,416 205,650  
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales 162,278 168,261  
Finance & Insurance [Member]      
Revenues      
Total revenues 42,668 36,792  
Service, Parts & Other [Member]      
Revenues      
Total revenues 96,442 63,435  
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales $ 46,709 $ 33,465  
Class A Common Stock [Member]      
Other expense (income)      
Earnings per share, Basic (in dollars per share) [1] $ 7.13 $ 2.79  
Earnings per share, Diluted (in dollars per share) [1] $ 6.96 $ 2.77  
Basic weighted-average shares outstanding (in shares) [1] 11,087 6,243  
Diluted weighted-average shares outstanding (in shares) [1] 11,359 6,287  
OneWater LLC [Member]      
Revenues      
Total revenues     767,624
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales     595,498
Selling, general and administrative expenses     116,503
Depreciation and amortization     2,682
Transaction costs     1,323
Loss on contingent consideration     (1,674)
Income from operations     53,292
Other expense (income)      
Interest expense - floor plan     9,395
Interest expense - other     6,568
Change in fair value of warrant liability     (1,336)
Loss on extinguishment of debt     0
Other (income) expense, net     1,402
Total other expense, net     16,029
Income before income tax expense     37,263
Income tax expense     0
Net income     37,263
Less: Net income attributable to non-controlling interest   $ 350 1,606
Net (loss) income attributable to One Water Marine Holdings, LLC     35,657
OneWater LLC [Member] | New Boat [Member]      
Revenues      
Total revenues     526,774
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales     434,242
OneWater LLC [Member] | Pre-Owned Boat [Member]      
Revenues      
Total revenues     153,010
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales     127,018
OneWater LLC [Member] | Finance & Insurance [Member]      
Revenues      
Total revenues     26,151
OneWater LLC [Member] | Service, Parts & Other [Member]      
Revenues      
Total revenues     61,689
Cost of sales (exclusive of depreciation and amortization shown separately below)      
Total cost of sales     $ 34,238
[1] For the fiscal year ended September 30, 2020, 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 OneWater Marine Inc.’s initial public offering. See Note 1.