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Goodwill (Tables)

9 Months Ended

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

X

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
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X

- 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
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