Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Summary of Estimated Useful Lives of Assets

The estimated useful lives of assets are as follows:

	Years
Company vehicles	5
Buildings and improvements	10-39
Machinery and equipment	5-7
Office equipment	5-7

Property and equipment, net consisted of the following:

($ in thousands)	September 30, 2023		September 30, 2022
Land	$	3,275	$	17,668
Buildings and improvements	22,681		42,957
Leasehold improvements	22,968		19,738
Machinery and equipment	26,696		22,418
Office equipment	14,226		12,129
Company vehicles	18,231		12,902
Construction in progress	3,807		4,020
Total property and equipment	111,884		131,832
Less accumulated depreciation	(30,352)		(22,119)
Total property and equipment, net	$	81,532	$	109,713

Summary of Contract Liabilities

The activity in customer deposits for the years ended September 30, 2023 and 2022 is as follows:

($ in thousands)	2023		2022
Beginning contract liability	$	65,460	$	46,610
Revenue recognized from contract liabilities included in the beginning balance	(63,207)		(43,777)
Increases due to business combinations and cash received, net of amounts recognized in revenue during the period	49,396		62,627
Ending contract liability	$	51,649	$	65,460

Summary of Percentages on Timing of Revenue Recognition

The following table sets forth percentages on the timing of revenue recognition for the years ended September 30, 2023, 2022 and 2021:

	2023		2022		2021
Goods and services transferred at a point in time	93.8	%	94.4	%	93.9	%
Goods and services transferred over time	6.2	%	5.6	%	6.1	%
Total Revenue	100.0	%	100.0	%	100.0	%