INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Income taxes have been based on the following components of Income before taxes from continuing operations:

	For the Years Ended September 30,
	2021		2020		2019
Domestic	$	57,059	$	28,530	$	23,437
Non-U.S.	54,120		40,175		22,786
	$	111,179	$	68,705	$	46,223

Schedule of Components of Income Tax Expense (Benefit)

Provision (benefit) for income taxes on income was comprised of the following from continuing operations:

	For the Years Ended September 30,
	2021		2020		2019
Current	$	26,177	$	24,140	$	26,218
Deferred	13,763		2,122		(5,465)
Total	$	39,940	$	26,262	$	20,753
U.S. Federal	$	14,577	$	7,897	$	8,973
State and local	7,132		7,223		5,499
Non-U.S.	18,231		11,142		6,281
Total provision	$	39,940	$	26,262	$	20,753

Schedule of Effective Income Tax Rate Reconciliation

Differences between the effective income tax rate applied to Income before taxes from continuing operations and the U.S. Federal income statutory rate were as follows:

	For the Years Ended September 30,
	2021		2020		2019
U.S. Federal income tax provision rate	21.0	%	21.0	%	21.0	%
State and local taxes, net of Federal benefit	4.7	%	7.8	%	9.1	%
Non-U.S. taxes - foreign permanent items and taxes	3.0	%	4.2	%	3.1	%
Change in tax contingency reserves	0.2	%	0.2	%	(1.1)	%
Impact of foreign rate change on deferred tax balances	2.8	%	—	%	—	%
Tax Reform-Repatriation of Foreign Earnings and GILTI	0.4	%	0.3	%	1.6	%
Change in valuation allowance	0.4	%	(2.6)	%	5.0	%
Other non-deductible/non-taxable items, net	0.4	%	1.3	%	5.9	%
Non-deductible officer's compensation	4.0	%	5.4	%	8.2	%
Research and U.S. foreign tax credits	(0.1)	%	1.4	%	(6.4)	%
Share based compensation	(2.0)	%	—	%	0.6	%
Other	1.1	%	(0.8)	%	(2.1)	%
Effective tax provision (benefit) rate	35.9	%	38.2	%	44.9	%

Schedule of Deferred Tax Assets and Liabilities

The tax effect of temporary differences that give rise to future deferred tax assets and liabilities are as follows:

	At September 30,
	2021		2020
Deferred tax assets:
Bad debt reserves	$	2,066	$	3,980
Inventory reserves	11,298		9,371
Deferred compensation (equity compensation and defined benefit plans)	10,598		18,904
Compensation benefits	5,269		5,499
Insurance reserve	2,183		1,918
Warranty reserve	3,761		3,981
Lease liabilities	39,378		43,045
Net operating loss	10,706		9,618
Tax credits	7,198		7,031
Capital loss carryback	2,533		2,205
Other reserves and accruals	7,474		6,094
	102,464		111,646
Valuation allowance	(10,425)		(9,824)
Total deferred tax assets	92,039		101,822
Deferred tax liabilities:
Goodwill and intangibles	(46,585)		(44,051)
Property, plant and equipment	(53,817)		(48,172)
Right-of-use assets	(38,511)		(41,747)
Other	(1,232)		(634)
Total deferred tax liabilities	(140,145)		(134,604)
Net deferred tax liabilities	$	(48,106)	$	(32,782)

Schedule of Components of Net Deferred Tax Asset Liability by Balance Sheet Account

The components of the net deferred tax liability, by balance sheet account, were as follows:

	At September 30,
	2021		2020
Other assets	$	323	$	614
Other liabilities	(49,289)		(34,356)
Liabilities of discontinued operations	860		960
Net deferred liability	$	(48,106)	$	(32,782)

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a roll forward of unrecognized tax benefits:

Balance at September 30, 2019	$	4,061
Additions based on tax positions related to the current year	125
Additions based on tax positions related to prior years	20
Reductions based on tax positions related to prior years	(3)
Lapse of Statutes	(23)
Balance at September 30, 2020	$	4,180
Additions based on tax positions related to the current year	180
Additions based on tax positions related to prior years	24
Lapse of Statutes	(7)
Settlements	—
Balance at September 30, 2021	$	4,377