INVENTORIES

6 Months Ended

Mar. 31, 2024

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 March 31, 2024		At September 30, 2023
Raw materials and supplies	$	92,740	$	127,342
Work in process	16,594		12,070
Finished goods	334,636		367,718
Total	$	443,970	$	507,130

In connection with the Company's restructuring activities described in Note 16, Restructuring Charges, during the six months ended March 31, 2024, CPP recorded an impairment charge of $8,482 to adjust inventory to its net realizable value.