INVENTORIES

3 Months Ended

Dec. 31, 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 December 31, 2023		At September 30, 2023
Raw materials and supplies	$	102,757	$	127,342
Work in process	18,474		12,070
Finished goods	357,378		367,718
Total	$	478,609	$	507,130

In connection with the Company's restructuring activities described in Note 16, Restructuring Charges, during the quarter ended December 31, 2023, CPP recorded an inventory impairment charge of $8,482 to adjust to net realizable value.