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Acquisitions (Tables)
 9 Months Ended
Jun. 30, 2022
Acquisitions [Abstract]  
Summary of Assets Acquired and Liabilities Assumed

The table below summarizes the fair values (Quality Boats, Denison Yachting and YakGear are preliminary) of the assets acquired and liabilities assumed at the acquisition date, including the goodwill recorded as a result of the transactions:

Summary of Assets Acquired and Liabilities Assumed

($ in thousands)
   T-H Marine
    Quality Boats
    Denison    
Other
Acquisitions
    
Total
Acquisitions
  
Accounts receivable
  
$
8,955
    
$
-
     $ 654    
$
1,122
    
$
10,731
  
Inventories
    
19,856
      
5,937
       1,981      
9,618
      
37,392
  
Prepaid expenses
    
1,547
      
47
       2,053      
357
      
4,004
  
Property and equipment
    
3,896
      
803
       293      
1,227
      
6,219
  
Deposits
    -       -       126       13       139  
Operating lease right-of-use assets
    
5,960
      
11,877
       1,221      
7,375
      
26,433
  
Identifiable intangible assets
    
105,500
      
31,700
       16,600      
11,276
      
165,076
  
Goodwill
    
51,694
      
78,682
       29,144      
14,594
      
174,114
  
Accounts payable
    
(3,876
)
    
-
       (80 )    
(471
)
    
(4,427
)
Accrued expenses
    
(1,697
)
    
-
       (252 )    
(553
)
    
(2,502
)
Customer deposits
    
(394
)
    
(5,047
)
     (5,524 )    
(3,307
)
    
(14,272
)
Operating lease liabilities
    
(5,960
)
    
(11,877
)
     (1,221 )    
(7,375
)
    
(26,433
)
Aggregate acquisition date fair value
  
$
185,481
    
$
112,122
     $ 44,995    
$
33,876
    
$
376,474
  
                                         
Consideration transferred
  
$
185,481
    
$
92,811
     $ 44,995    
$
33,876
    
$
357,163
  
Fair value of non-controlling interests
    
-
      
19,311
       -      
-
      
19,311
  
Aggregate acquisition date fair value
  
$
185,481
    
$
112,122
     $ 44,995    
$
33,876
    
$
376,474
  
Unaudited Pro Forma Results of Operations

The following unaudited pro forma summary presents consolidated information as if all acquisitions in the nine months ended June 30, 2022 and the three and nine months ended June 30, 2021 had occurred on October 1, 2020:
   
Three Months Ended
June 30, 2021
  
   
($ in thousands)
  
   
(Unaudited)
  
Pro forma revenue
  
$
526,136
  
Pro forma net income
  
$
66,648
  


   
Nine Months Ended
June 30, 2022
    
Nine Months Ended
June 30, 2021
  
   
($ in thousands)
  
   
(Unaudited)
  
Pro forma revenue
  
$
1,431,881
    
$
1,297,780
  
Pro forma net income
  
$
135,253
    
$
129,158