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Goodwill (Tables) | 9 Months Ended
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Jun. 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 during the nine months ended June 30, 2021:
(Amounts in thousands) |  | Retail Operations |  |  | Product Manufacturing |  |  | Total |
Balance as of September 30, 2020 |  | $ | 84,240 |  |  | $ | - |  |  | $ | 84,240 |
Goodwill acquired |  |  | 56,363 |  |  |  | 40,134 |  |  |  | 96,497 |
Foreign currency translation |  |  | 280 |  |  |  | - |  |  |  | 280 |
Balance as of June 30, 2021 |  | $ | 140,883 |  |  | $ | 40,134 |  |  | $ | 181,017 |
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 preliminary 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 $5,933 |  | $ | 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 preliminary 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 arrangement |  |  | 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 |

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- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
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