DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Sep. 30, 2022

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures

The following amounts related to Telephonics have been segregated from Griffon's continuing operations and are reported as discontinued operations:

	For the Year Ended September 30,
	2022		2021		2020
Revenue	$	161,061	$	271,060	$	340,976
Cost of goods and services	125,208		232,075		285,022
Gross profit	35,853		38,985		55,954
Selling, general and administrative expenses	26,423		35,532		42,314
Income from discontinued operations	9,430		3,453		13,640
Other income (expense)
Gain on sale of business	107,517		5,291		—
Interest income, net	2		117		4
Other, net	(604)		1,260		1,632
Total other income (expense)	106,915		6,668		1,636
Income from discontinued operations before tax	$	116,345	$	10,121	$	15,276
Provision for income taxes	20,188		1212		3,291
Income from discontinued operations	96,157		8,909		11,985

	At September 30,
	2021
CURRENT ASSETS
Accounts receivable, net	42,020
Contract assets, net of progress payments	72,983
Inventories	83,970
Prepaid and other current assets	4,409
PROPERTY, PLANT AND EQUIPMENT, net	45,371
OPERATING LEASE RIGHT-OF-USE ASSETS	1,167
GOODWILL	17,734
INTANGIBLE ASSETS, net	131
OTHER ASSETS	5,629
Total Assets Held for Sale	$	273,414
CURRENT LIABILITIES
Accounts payable	60,486
Accrued liabilities	15,153
Current portion of operating lease liabilities	287
LONG-TERM OPERATING LEASE LIABILITIES	867
OTHER LIABILITIES	3,955
Total Liabilities Held for Sale	$	80,748

	At September 30, 2022		At September 30, 2021
Assets of discontinued operations:
Prepaid and other current assets	$	1,189	$	605
Other long-term assets	4,586		3,424
Total assets of discontinued operations	$	5,775	$	4,029
Liabilities of discontinued operations:
Accrued liabilities, current	$	12,656	$	3,280
Other long-term liabilities	4,262		3,794
Total liabilities of discontinued operations	$	16,918	$	7,074