ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2023

Business Acquisition [Line Items]

Schedule of unaudited supplemental pro forma information

	For the year ended September 2023		For the year ended September 2022
Revenue	$	2,643,786,694	$	2,733,975,410
Net income available to common shareholders	$	11,764,886	$	22,109,103

Henry's

Business Acquisition [Line Items]

Schedule of identifiable assets and liabilities assumed

Accounts receivable	$	8,237,652
Inventories		16,060,965
Prepaid and other assets		400,964
Property and equipment		27,216,323
Other intangible assets		3,607,000
Liabilities assumed		(1,157,976)
Total identifiable net assets	$	54,364,928
Total identifiable net assets	$	54,364,928
Goodwill		500,375
Consideration transferred	$	54,865,303

Schedule of other intangible assets acquired

	Acquisition-Date		Useful Life
Other Intangible Asset	Fair Value		(Years)
Customer list	$	2,010,000		15
Non-competition agreement		95,000		5
Trade name		1,502,000		7
	$	3,607,000

Schedule of unaudited supplemental financial data

Revenue	$	220,636,797
Net income available to common shareholders	$	2,448,853

Team Sledd

Business Acquisition [Line Items]

Schedule of identifiable assets and liabilities assumed

Acquisition-date fair value of non-controlling interest	$	10,419,139
Acquisition-date fair value of previously held interest		12,897,443
Fair value of Team Sledd at the Control Date	$	23,316,582

Amounts of identifiable assets and liabilities at fair value:
Cash	$	7,958
Accounts receivable		29,524,181
Inventories		42,896,135
Prepaid and other current assets		2,533,205
Property and equipment		21,002,604
Operating lease right-of use assets		1,501,996
Other intangible assets		1,664,000
Other assets		1,685,945
Liabilities assumed		(78,340,442)
Total identifiable net assets	$	22,475,582
Goodwill		841,000
	$	23,316,582

Schedule of other intangible assets acquired

	Acquisition-Date		Useful Life
Other Intangible Asset	Fair Value		(Years)
Customer list	$	1,442,000		15
Non-competition agreement		222,000		3
	$	1,664,000

Schedule of summarized financial data

	For the year ended September 2022
Sales	$	393,606,372
Gross profit		21,759,753
Net income before income taxes		4,498,190
Net income attributable to AMCON, net of tax		1,670,133

Schedule of unaudited supplemental financial data

Revenue	$	298,410,724
Net income available to common shareholders	$	3,220,702