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Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2022

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 by Reportable Segment

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

	Retail Operations												Product Manufacturing
	2020				2021					2022			2020				2021					2022
Goods and services transferred at a point in time		92.7	%			91.6	%			90.9	%			—				100.0	%			100.0	%
Goods and services transferred over time		7.3	%			8.4	%			9.1	%			—				—				—
Revenue		100.0	%			100.0	%			100.0	%			—				100.0	%			100.0	%

Product Concentration Risk [Member] | Sales [Member]

Summary of Revenue Disaggregated Into Categories Depict the Nature, Amount, Timing, and Uncertainty of Revenue and Cash Flows Affected by Economic Factor

The following tables set forth our revenue disaggregated into categories that depict the nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors for the fiscal years ended September 30,

		2022
		Retail Operations				Product Manufacturing				Total
New boat sales			71.9	%			100.0	%			73.2	%
Used boat sales			7.7	%			—				7.3	%
Maintenance, repair, storage, rental, and charter services			7.7	%			—				7.4	%
Finance and insurance products			3.1	%			—				3.0	%
Parts and accessories			3.5	%			—				3.3	%
Brokerage sales			6.1	%			—				5.8	%
Revenue			100.0	%			100.0	%			100.0	%

		2021
		Retail Operations				Product Manufacturing				Total
New boat sales			70.3	%			100.0	%			70.5	%
Used boat sales			11.0	%			—				10.9	%
Maintenance, repair, storage, rental, and charter services			7.1	%			—				7.1	%
Finance and insurance products			2.7	%			—				2.7	%
Parts and accessories			3.2	%			—				3.2	%
Brokerage sales			5.7	%			—				5.6	%
Revenue			100.0	%			100.0	%			100.0	%

		2020
		Retail Operations				Product Manufacturing				Total
New boat sales			70.2	%			—				70.2	%
Used boat sales			15.1	%			—				15.1	%
Maintenance, repair, storage, rental, and charter services			6.4	%			—				6.4	%
Finance and insurance products			2.7	%			—				2.7	%
Parts and accessories			3.0	%			—				3.0	%
Brokerage sales			2.6	%			—				2.6	%
Revenue			100.0	%			—				100.0	%

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