Goodwill Intangible Assets and Other Long Term Assets (Tables)

12 Months Ended

Sep. 30, 2021

Summary of Changes in Carrying Amount of Goodwill by Reportable Segment

The following table sets forth the changes in carrying amount of goodwill by reportable segment for the fiscal years ended September 30, 2020 and 2021:

	Retail Operations			Product Manufacturing		Total
	(Amounts in thousands)
Balance as of September 30, 2019	$	64,006		$	—	$	64,006
Goodwill acquired		19,614			—		19,614
Foreign currency translation		620			—		620
Balance as of September 30, 2020	$	84,240		$	—	$	84,240
Goodwill acquired		71,306			40,134		111,440
Foreign currency translation		(117	)		—		(117	)
Balance as of September 30, 2021	$	155,429		$	40,134	$	195,563

Cruisers Yachts [Member]

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the consideration paid for Cruisers Yachts and the allocation of the purchase consideration to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date.

	(Amounts in thousands)
Consideration:
Fair value of total consideration transferred	$	61,448

Recognized amounts of identifiable assets acquired and liabilities assumed:
Current assets, net of cash acquired of $5,993	$	29,869
Property and equipment		12,126
Intangible assets		4,602
Current liabilities		(25,283	)
Total identifiable net assets acquired:		21,314
Goodwill	$	40,134
Total	$	61,448

SkipperBuds [Member]

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the consideration paid for SkipperBud’s and the allocation of the purchase consideration to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date.

	(Amounts in thousands)
Consideration:
Cash purchase price and net working capital adjustments, net of cash acquired of $30,615	$	50,261
Contingent consideration liability		8,200
Fair value of total consideration transferred	$	58,461

Recognized amounts of identifiable assets acquired and liabilities assumed:
Current assets, net of cash acquired of $30,615	$	50,688
Property and equipment		4,859
Intangible assets		1,978
Current liabilities		(55,427	)
Total identifiable net assets acquired:		2,098
Goodwill	$	56,363
Total	$	58,461