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Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2020

Estimated Life of Property and Equipment

Useful lives for purposes of computing depreciation are as follows:

		Years
Buildings and improvements		5-40
Machinery and equipment		3-10
Furniture and fixtures		5-10
Vehicles		3-5

Summary of Percentage on Timing of Revenue Recognition

The following table sets forth percentages on the timing of revenue recognition for the fiscal years ended September 30,

		Fiscal Year Ended				Fiscal Year Ended
		September 30,				September 30,
		2019				2020
Goods and services transferred at a point in time			90.8	%			92.7	%
Goods and services transferred over time			9.2	%			7.3	%
Total Revenue			100.0	%			100.0	%

Product Concentration Risk [Member] | Sales [Member]

Summary of Percentages of Revenue Generated by Products and Services

The following table sets forth percentages of our revenue generated by certain products and services, for each of last three fiscal years.

		2018				2019				2020
New boat sales			71.2	%			70.1	%			70.2	%
Used boat sales			14.8	%			14.9	%			15.1	%
Maintenance, repair, storage, and charter services			6.2	%			6.9	%			6.4	%
Finance and insurance products			2.4	%			2.6	%			2.7	%
Parts and accessories			3.6	%			3.6	%			3.0	%
Brokerage sales			1.8	%			1.9	%			2.6	%
Total revenue			100.0	%			100.0	%			100.0	%

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