INVENTORIES

9 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

INVENTORIES

INVENTORIES

Inventories are stated at the lower of cost (first-in, first-out or average cost) or net realizable value.

The following table details the components of inventory:

	At June 30, 2023		At September 30, 2022
Raw materials and supplies	$	160,071	$	173,520
Work in process	34,572		50,963
Finished goods	360,315		444,710
Total	$	554,958	$	669,193

In connection with the Company's restructuring activities described in Note 17, Restructuring Charges, during the nine months ended June 30, 2023, CPP recorded an inventory impairment charge of $37,100 to adjust to net realizable value.