Business Combinations and Divestitures	6 Months Ended
Mar. 31, 2023
Business Combinations [Abstract]
Business Combinations and Divestitures	9) Business Combinations and Divestitures During fiscal year 2023 the Company has acquired two heating oil dealers for an aggregate purchase price of approximately $1.2 million (using $1.2 million in cash). The gross purchase price was allocated $1.7 million to intangible assets, $0.2 million to goodwill, $0.2 million to fixed assets and reduced by $0.9 million of negative working capital. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows. On October 25, 2022, the Company sold certain assets for cash proceeds of $2.2 million. During the six months ended March 31, 2022, the Company acquired four heating oil dealers for an aggregate purchase price of approximately $7.4 million (using $6.5 million in cash and assuming $0.9 million of liabilities). The gross purchase price was allocated $4.9 million to intangible assets, $3.2 million to fixed assets and reduced by $0.7 million of negative working capital.

Business Combinations and Divestitures

6 Months Ended

Mar. 31, 2023

9) Business Combinations and Divestitures

During fiscal year 2023 the Company has acquired two heating oil dealers for an aggregate purchase price of approximately $1.2 million (using $1.2 million in cash). The gross purchase price was allocated $1.7 million to intangible assets, $0.2 million to goodwill, $0.2 million to fixed assets and reduced by $0.9 million of negative working capital. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

On October 25, 2022, the Company sold certain assets for cash proceeds of $2.2 million.

During the six months ended March 31, 2022, the Company acquired four heating oil dealers for an aggregate purchase price of approximately $7.4 million (using $6.5 million in cash and assuming $0.9 million of liabilities). The gross purchase price was allocated $4.9 million to intangible assets, $3.2 million to fixed assets and reduced by $0.7 million of negative working capital.