XML 71 R54.htm IDEA: XBRL DOCUMENT v3.23.3
Acquisitions and Dispositions - Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Thousands
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2021
Business Acquisition [Line Items]      
Goodwill $ 336,602 $ 378,588 $ 168,491
Consideration transferred 42,000 490,600 122,100
Total Acquisitions      
Business Acquisition [Line Items]      
Accounts receivable 286 25,721 519
Inventories 6,424 61,754 19,044
Prepaid expenses 72 5,416 220
Property and equipment 11,588 38,256 42,503
Deposits   139  
Operating lease right-of-use assets 3,820 27,195  
Identifiable intangible assets 8,800 224,432 23,990
Goodwill 18,481 210,097 55,432
Accounts payable (17) (8,081) (393)
Accrued expenses (361) (4,319) (232)
Customer deposits (1,013) (14,448) (5,281)
Notes payable – floor plan (2,228)   (13,697)
Deferred tax liabilities   (20,892)  
Long-term debt   (8,150)  
Operating lease liabilities (3,820) (27,195)  
Aggregate acquisition date fair value 42,032 509,925 122,105
Consideration transferred $ 42,032 492,444 122,105
Cash acquired   (1,829)  
Fair value of non-controlling interests   19,311  
T-H Marine      
Business Acquisition [Line Items]      
Accounts receivable   8,955  
Inventories   19,856  
Prepaid expenses   1,547  
Property and equipment   3,896  
Deposits   0  
Operating lease right-of-use assets   5,960  
Identifiable intangible assets   105,500  
Goodwill   51,694  
Accounts payable   (3,876)  
Accrued expenses   (1,697)  
Customer deposits   (394)  
Deferred tax liabilities   0  
Long-term debt   0  
Operating lease liabilities   (5,960)  
Aggregate acquisition date fair value   185,481  
Consideration transferred   185,481  
Cash acquired   0  
Fair value of non-controlling interests   0  
Quality Boats      
Business Acquisition [Line Items]      
Accounts receivable   0  
Inventories   5,937  
Prepaid expenses   47  
Property and equipment   803  
Deposits   0  
Operating lease right-of-use assets   11,877  
Identifiable intangible assets   31,700  
Goodwill   78,682  
Accounts payable   0  
Accrued expenses   0  
Customer deposits   (5,047)  
Deferred tax liabilities   0  
Long-term debt   0  
Operating lease liabilities   (11,877)  
Aggregate acquisition date fair value   112,122  
Consideration transferred   92,811  
Cash acquired   0  
Fair value of non-controlling interests   19,311  
Denison Yachting      
Business Acquisition [Line Items]      
Accounts receivable   654  
Inventories   1,981  
Prepaid expenses   2,053  
Property and equipment   293  
Deposits   126  
Operating lease right-of-use assets   1,221  
Identifiable intangible assets   16,600  
Goodwill   29,144  
Accounts payable   (80)  
Accrued expenses   (252)  
Customer deposits   (5,524)  
Deferred tax liabilities   0  
Long-term debt   0  
Operating lease liabilities   (1,221)  
Aggregate acquisition date fair value   44,995  
Consideration transferred   44,995  
Cash acquired   0  
Fair value of non-controlling interests   0  
Ocean Bio-Chem      
Business Acquisition [Line Items]      
Accounts receivable   14,989  
Inventories   24,362  
Prepaid expenses   1,431  
Property and equipment   32,037  
Deposits   0  
Operating lease right-of-use assets   762  
Identifiable intangible assets   59,300  
Goodwill   35,270  
Accounts payable   (3,654)  
Accrued expenses   (1,817)  
Customer deposits   (176)  
Deferred tax liabilities   (20,141)  
Long-term debt   (8,150)  
Operating lease liabilities   (762)  
Aggregate acquisition date fair value   133,451  
Consideration transferred   135,281  
Cash acquired   (1,829)  
Fair value of non-controlling interests   0  
Walker Marine Group      
Business Acquisition [Line Items]      
Accounts receivable     129
Inventories     8,481
Prepaid expenses     39
Property and equipment     503
Identifiable intangible assets     8,520
Goodwill     26,927
Accounts payable     (213)
Accrued expenses     0
Customer deposits     (3,033)
Notes payable – floor plan     (7,563)
Aggregate acquisition date fair value     33,790
Consideration transferred     33,790
Roscioli Yachting Center      
Business Acquisition [Line Items]      
Accounts receivable     0
Inventories     87
Prepaid expenses     1
Property and equipment     41,300
Identifiable intangible assets     1,530
Goodwill     2,993
Accounts payable     (180)
Accrued expenses     (185)
Customer deposits     0
Notes payable – floor plan     0
Aggregate acquisition date fair value     45,546
Consideration transferred     45,546
Other Acquisitions      
Business Acquisition [Line Items]      
Accounts receivable   1,123 390
Inventories   9,618 10,476
Prepaid expenses   338 180
Property and equipment   1,227 700
Deposits   13  
Operating lease right-of-use assets   7,375  
Identifiable intangible assets   11,332 13,940
Goodwill   15,307 25,512
Accounts payable   (471) 0
Accrued expenses   (553) (47)
Customer deposits   (3,307) (2,248)
Notes payable – floor plan     (6,134)
Deferred tax liabilities   (751)  
Long-term debt   0  
Operating lease liabilities   (7,375)  
Aggregate acquisition date fair value   33,876 42,769
Consideration transferred   33,876 $ 42,769
Cash acquired   0  
Fair value of non-controlling interests   $ 0