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Revenue Recognition (Tables)
6 Months Ended
Mar. 31, 2023
Disaggregation of Revenue [Line Items]  
Summary of Percentage on Timing of Revenue Recognition

The following table sets forth percentages on the timing of revenue recognition:

 

Retail Operations

 

 

Product Manufacturing

 

 

Three Months Ended

 

 

Three Months Ended

 

 

March 31,

 

 

March 31,

 

 

2022

 

 

2023

 

 

2022

 

 

2023

 

Goods and services transferred at a point in time

 

92.2

%

 

 

86.6

%

 

 

100.0

%

 

 

100.0

%

Goods and services transferred over time

 

7.8

%

 

 

13.4

%

 

 

 

 

 

 

Revenue

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

Retail Operations

 

 

Product Manufacturing

 

 

Six Months Ended

 

 

Six Months Ended

 

 

March 31,

 

 

March 31,

 

 

2022

 

 

2023

 

 

2022

 

 

2023

 

Goods and services transferred at a point in time

 

91.0

%

 

 

86.1

%

 

 

100.0

%

 

 

100.0

%

Goods and services transferred over time

 

9.0

%

 

 

13.9

%

 

 

 

 

 

 

Revenue

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

Summary of Maintenance, Repair, Storage, Rental, Charter Services and Parts and Accessories Revenue for Retail Operations by Location Type

The following table sets forth our maintenance, repair, storage, rental, charter services and parts and accessories revenue for our Retail Operations by location type for the three and six months ended March 31,

 

 

 

Three months ended March 31, 2022

 

 

Three months ended March 31, 2023

 

 

 

(Amounts in thousands)

 

Marina/storage locations

 

$

27,520

 

 

$

66,633

 

Locations without marina/storage

 

 

27,354

 

 

 

30,062

 

Maintenance, repair, storage, rental, charter services, parts and accessories revenue

 

$

54,874

 

 

$

96,695

 

 

 

 

 

 

 

 

 

 

Six months ended March 31, 2022

 

 

Six months ended March 31, 2023

 

 

 

(Amounts in thousands)

 

Marina/storage locations

 

$

57,329

 

 

$

126,456

 

Locations without marina/storage

 

 

55,185

 

 

 

62,222

 

Maintenance, repair, storage, rental, charter services, parts and accessories revenue

 

$

112,514

 

 

$

188,678

 

Product Concentration Risk [Member] | Sales [Member]  
Disaggregation of Revenue [Line Items]  
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 three and six months ended March 31,

 

 

Three months ended March 31, 2022

 

 

Three months ended March 31, 2023

 

 

 

 

Retail Operations

 

 

Product Manufacturing

 

 

Total

 

 

Retail Operations

 

 

Product Manufacturing

 

 

Total

 

 

New boat sales

 

 

73.9

%

 

 

95.7

%

 

 

75.3

%

 

 

68.6

%

 

 

97.7

%

 

 

70.2

%

 

Used boat sales

 

 

8.4

%

 

 

3.5

%

 

 

7.9

%

 

 

6.4

%

 

 

1.4

%

 

 

6.0

%

 

Maintenance, repair, storage, rental, and charter services

 

 

6.8

%

 

 

 

 

 

6.4

%

 

 

12.4

%

 

 

 

 

 

11.8

%

 

Finance and insurance products

 

 

3.0

%

 

 

 

 

 

2.9

%

 

 

3.2

%

 

 

 

 

 

3.1

%

 

Parts and accessories

 

 

2.7

%

 

 

0.6

%

 

 

2.5

%

 

 

5.5

%

 

 

0.7

%

 

 

5.2

%

 

Brokerage sales

 

 

5.2

%

 

 

0.2

%

 

 

5.0

%

 

 

3.9

%

 

 

0.2

%

 

 

3.7

%

 

Revenue

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

 

 

Six months ended March 31, 2022

 

 

Six months ended March 31, 2023

 

 

 

 

Retail Operations

 

 

Product Manufacturing

 

 

Total

 

 

Retail Operations

 

 

Product Manufacturing

 

 

Total

 

 

New boat sales

 

 

72.2

%

 

 

97.2

%

 

 

73.5

%

 

 

67.9

%

 

 

96.8

%

 

 

69.5

%

 

Used boat sales

 

 

7.8

%

 

 

2.0

%

 

 

7.5

%

 

 

6.2

%

 

 

2.0

%

 

 

5.8

%

 

Maintenance, repair, storage, rental, and charter services

 

 

7.9

%

 

 

 

 

 

7.6

%

 

 

13.1

%

 

 

 

 

 

12.5

%

 

Finance and insurance products

 

 

3.1

%

 

 

 

 

 

2.9

%

 

 

2.9

%

 

 

 

 

 

2.8

%

 

Parts and accessories

 

 

3.0

%

 

 

0.6

%

 

 

2.8

%

 

 

5.4

%

 

 

0.5

%

 

 

5.1

%

 

Brokerage sales

 

 

6.0

%

 

 

0.2

%

 

 

5.7

%

 

 

4.5

%

 

 

0.7

%

 

 

4.3

%

 

Revenue

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%

 

 

100.0

%