Related Party Transactions

3 Months Ended

Dec. 31, 2022

15.	Related Party Transactions

In accordance with agreements approved by the Board, we purchased inventory, in conjunction with our retail sale of the products, from certain entities affiliated with the Company. Total purchases incurred under these arrangements were $21.3 million and $33.3 million for the three months ended December 31, 2022 and 2021, respectively.

In accordance with agreements approved by the Board, certain entities affiliated with the Company receive fees for rent of commercial property. Total expenses incurred under these arrangements were $0.5 million and $0.7 million for the three months ended December 31, 2022 and 2021, respectively. Additionally, see Note 4 for information regarding a sale and leaseback transaction with an entity affiliated with the Company in connection with an acquisition by the Company.

In accordance with agreements approved by the Board, the Company received fees from certain entities and individuals affiliated with the Company for goods and services. Total fees recorded under these arrangements were $1.2 million and $0.1 million for the three months ended December 31, 2022 and 2021, respectively.

In accordance with agreements approved by the Board, the Company made payments to certain entities and individuals affiliated with the Company for goods and services. Total payments recorded under these arrangements were $0.1 million for the three months ended December 31, 2021. No payments were recorded under these arrangements for the three months ended December 31, 2022.

In connection with transactions noted above, the Company owed less than $0.1 million and $2.0 million as recorded within accounts payable as of December 31, 2022 and September 30, 2022, respectively. Additionally, the Company was due $3.2 million and $0.2 million as recorded within accounts receivable as of December 31, 2022 and September 30, 2022, respectively.