Goodwill Other Intangible Assets and Other Long Term Assets (Tables)

12 Months Ended

Sep. 30, 2023

Summary of Changes in Carrying Amount of Goodwill by Reportable Segment

The following table sets forth the changes in carrying amount of goodwill by reportable segment for the fiscal years ended September 30, 2022 and 2023:

	Retail Operations			Product Manufacturing		Total
	(Amounts in thousands)
Balance as of September 30, 2021	$	155,429		$	40,134	$	195,563
Goodwill acquired		14,035			28,900		42,935
Foreign currency translation		(2,913	)		—		(2,913	)
Balance as of September 30, 2022	$	166,551		$	69,034	$	235,585
Goodwill acquired		321,166			—		321,166
Foreign currency translation		3,069			—		3,069
Balance as of September 30, 2023	$	490,786		$	69,034	$	559,820

Summary of Other Intangible Assets, Net

Other intangible assets, net, at September 30, consisted of the following:

	2022			2023
	(Amounts in thousands)
Trade names — indefinite-lived	$	7,736		$	17,712
Other intangible assets, primarily customer relationships		5,948			25,929
		13,684			43,641
Less: accumulated amortization		(2,798	)		(3,928	)
Intangible assets, net	$	10,886		$	39,713

Schedule of Aggregate Amortization Expense

The following table sets forth the aggregate amortization expense for each of the five succeeding fiscal years:

	(Amounts in thousands)
2024	$	7,708
2025		7,261
2026		5,083
2027		3,698
2028		15
Total	$	23,765

IGY Marinas [Member]

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the consideration paid for IGY Marinas and the allocation of the purchase consideration to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date.

	(Amounts in thousands)
Consideration:
Cash purchase price and net working capital adjustments, net of cash acquired of $28,075	$	482,997
Contingent consideration arrangement		67,700
Noncontrolling interests in consolidated subsidiaries		2,208
Fair value of total consideration transferred	$	552,905
Recognized amounts of identifiable assets acquired and liabilities assumed:
Net working capital, net of cash acquired of $28,075		(22,880	)
Property and equipment		240,190
Operating lease right-of-use assets		39,720
Intangible assets		30,446
Equity method investments		14,098
Other long-term assets		6,973
Operating lease liabilities		(29,416	)
Other liabilities		(1,301	)
Deferred tax liabilities, net		(18,467	)
Total identifiable net assets acquired:		259,363
Goodwill	$	293,542
Total	$	552,905

Cruisers Yachts [Member]

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the consideration paid for Cruisers Yachts and the allocation of the purchase consideration to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date.

	(Amounts in thousands)
Consideration:
Cash purchase price and net working capital adjustments, net of cash acquired of $5,993	$	61,448
Recognized amounts of identifiable assets acquired and liabilities assumed:
Current assets, net of cash acquired of $5,993	$	29,869
Property and equipment		12,126
Intangible assets		4,602
Current liabilities		(25,283	)
Total identifiable net assets acquired:		21,314
Goodwill	$	40,134
Total	$	61,448