Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Estimated Life of Property and Equipment

Useful lives for purposes of computing depreciation are as follows:

	Years
Buildings and improvements	5-40
Machinery and equipment	3-10
Furniture and fixtures	5-10
Vehicles	3-5

Summary of Percentage on Timing of Revenue Recognition by Reportable Segment

The following table sets forth percentages on the timing of revenue recognition by reportable segment for the fiscal years ended September 30,

	Retail Operations								Product Manufacturing
	2021			2022			2023		2021			2022			2023
Goods and services transferred at a point in time		91.6	%		90.9	%	87.2	%		100.0	%		100.0	%	100.0	%
Goods and services transferred over time		8.4	%		9.1	%	12.8	%		—			—		—
Revenue		100.0	%		100.0	%	100.0	%		100.0	%		100.0	%	100.0	%

Summary of Maintenance, Repair, Storage, Rental, Charter Services and Parts and Accessories Revenue for Retail Operations by Location Type

The following table sets forth our maintenance, repair, storage, rental, charter services and parts and accessories revenue for our Retail Operations by location type.

	2021		2022		2023
	(Amounts in thousands)
Marina/storage locations	$	127,558	$	143,189	$	265,847
Locations without marina/storage		82,934		103,102		114,353
Maintenance, repair, storage, rental, charter services, parts and accessories revenue	$	210,492	$	246,291	$	380,200

Product Concentration Risk [Member]

Summary of Revenue Disaggregated Into Categories Depict the Nature, Amount, Timing, and Uncertainty of Revenue and Cash Flows Affected by Economic Factor

The following tables set forth our revenue disaggregated into categories that depict the nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors for the fiscal years ended September 30,

	2023
	Retail Operations			Product Manufacturing			Total
New boat sales		67.3	%		95.8	%		68.7	%
Used boat sales		8.3	%		2.8	%		7.9	%
Maintenance and repair services		4.6	%		—			4.4	%
Storage and charter rentals		7.1	%		—			6.7	%
Finance and insurance products		2.9	%		—			2.8	%
Parts and accessories		4.9	%		0.8	%		4.7	%
Brokerage sales		4.9	%		0.6	%		4.8	%
Revenue		100.0	%		100.0	%		100.0	%

	2022
	Retail Operations			Product Manufacturing			Total
New boat sales		71.9	%		95.0	%		73.2	%
Used boat sales		7.7	%		3.8	%		7.3	%
Maintenance and repair services		4.7	%		—			4.1	%
Storage and charter rentals		3.0	%		—			3.3	%
Finance and insurance products		3.1	%		—			3.0	%
Parts and accessories		3.5	%		0.7	%		3.3	%
Brokerage sales		6.1	%		0.5	%		5.8	%
Revenue		100.0	%		100.0	%		100.0	%

	2021
	Retail Operations			Product Manufacturing			Total
New boat sales		70.3	%		98.8	%		70.5	%
Used boat sales		11.0	%		—			10.9	%
Maintenance and repair services		4.1	%		—			4.1	%
Storage and charter rentals		3.0	%		—			3.0	%
Finance and insurance products		2.7	%		—			2.7	%
Parts and accessories		3.2	%		1.2	%		3.2	%
Brokerage sales		5.7	%		—			5.6	%
Revenue		100.0	%		100.0	%		100.0	%