Acquisitions (Tables)

3 Months Ended

Dec. 31, 2021

Acquisitions [Abstract]

Summary of Assets Acquired and Liabilities Assumed

The table below summarizes the preliminary fair values of the assets acquired and liabilities assumed at the acquisition date, including the goodwill recorded as a result of the transaction:

Summary of Assets Acquired and Liabilities Assumed
($ in thousands)	T-H Marine			Quality Boats			Other Acquisitions			Total Acquisitions
Accounts receivable	$	8,955		$	-		$	399		$	9,354
Inventories		19,856			5,937			6,879			32,672
Prepaid expenses		1,547			187			56			1,790
Property and equipment		3,896			803			916			5,615
Operating lease right-of-use assets		5,960			428			-			6,388
Identifiable intangible assets		-			31,700			4,250			35,950
Goodwill		157,367			78,682			15,135			251,184
Accounts payable		(3,876	)		(2,108	)		(219	)		(6,203	)
Accrued expenses		(1,870	)		-			(483	)		(2,353	)
Customer deposits		(394	)		(3,997	)		(2,227	)		(6,618	)
Operating lease liabilities		(5,960	)		(428	)		-			(6,388	)
Aggregate acquisition date fair value	$	185,481		$	111,204		$	24,706		$	321,391
Consideration transferred	$	185,481		$	91,893		$	24,706		$	302,080
Fair value of non-controlling interests		-			19,311			-			19,311
Aggregate acquisition date fair value	$	185,481		$	111,204		$	24,706		$	321,391

Unaudited Pro Forma Results of Operations

The following unaudited pro forma summary presents consolidated information as if all acquisitions in the three month periods ended December 31, 2021 and 2020, had occurred on October 1, 2020:

	Three Months Ended December 31, 2021		Three Months Ended December 31, 2020
	($ in thousands)
	(Unaudited)
Pro forma revenue	$	374,940	$	318,198
Pro forma net income	$	23,949	$	17,803