XML 47 R33.htm IDEA: XBRL DOCUMENT
v3.24.3

Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2024
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 |
| 2022 |  |  | 2023 |  |  |  | 2024 |  |  | 2022 |  |  |  | 2023 |  |  |  | 2024 |
Goods and services transferred at a point in time |  | 90.9 | % |  |  | 87.2 | % |  |  | 87.6 | % |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | %
Goods and services transferred over time |  | 9.1 | % |  |  | 12.8 | % |  |  | 12.4 | % |  |  | — |  |  |  | — |  |  |  | — |
Revenue |  | 100.0 | % |  |  | 100.0 | % |  |  | 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.
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | (Amounts in thousands) |
Marina/storage locations |  | $ | 143,189 |  |  | $ | 265,847 |  |  | $ | 267,296 |
Locations without marina/storage |  |  | 103,102 |  |  |  | 114,353 |  |  |  | 117,156 |
Maintenance, repair, storage, rental, charter services, parts and accessories revenue |  | $ | 246,291 |  |  | $ | 380,200 |  |  | $ | 384,452 |
Product Concentration Risk [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,
|  | 2024 |
|  | Retail Operations |  |  | Product Manufacturing |  |  | Total |
New boat sales |  |  | 66.2 | % |  |  | 98.8 | % |  |  | 66.6 | %
Used boat sales |  |  | 9.8 | % |  |  | — |  |  |  | 9.7 | %
Maintenance and repair services |  |  | 4.5 | % |  |  | — |  |  |  | 4.5 | %
Storage and charter rentals |  |  | 7.2 | % |  |  | — |  |  |  | 6.9 | %
Finance and insurance products |  |  | 3.1 | % |  |  | — |  |  |  | 3.1 | %
Parts and accessories |  |  | 4.5 | % |  |  | 1.2 | % |  |  | 4.5 | %
Brokerage sales |  |  | 4.7 | % |  |  | — |  |  |  | 4.7 | %
Revenue |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | %
|  | 2023 |
|  | Retail Operations |  |  | Product Manufacturing |  |  | Total |
New boat sales |  |  | 67.3 | % |  |  | 95.8 | % |  |  | 68.7 | %
Used boat sales |  |  | 8.3 | % |  |  | 2.8 | % |  |  | 7.9 | %
Maintenance and repair services |  |  | 4.6 | % |  |  | — |  |  |  | 4.4 | %
Storage and charter rentals |  |  | 7.1 | % |  |  | — |  |  |  | 6.7 | %
Finance and insurance products |  |  | 2.9 | % |  |  | — |  |  |  | 2.8 | %
Parts and accessories |  |  | 4.9 | % |  |  | 0.8 | % |  |  | 4.7 | %
Brokerage sales |  |  | 4.9 | % |  |  | 0.6 | % |  |  | 4.8 | %
Revenue |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | %
|  | 2022 |
|  | Retail Operations |  |  | Product Manufacturing |  |  | Total |
New boat sales |  |  | 71.9 | % |  |  | 95.0 | % |  |  | 73.2 | %
Used boat sales |  |  | 7.7 | % |  |  | 3.8 | % |  |  | 7.3 | %
Maintenance and repair services |  |  | 4.7 | % |  |  | — |  |  |  | 4.1 | %
Storage and charter rentals |  |  | 3.0 | % |  |  | — |  |  |  | 3.3 | %
Finance and insurance products |  |  | 3.1 | % |  |  | — |  |  |  | 3.0 | %
Parts and accessories |  |  | 3.5 | % |  |  | 0.7 | % |  |  | 3.3 | %
Brokerage sales |  |  | 6.1 | % |  |  | 0.5 | % |  |  | 5.8 | %
Revenue |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | %

X
- Definition Schedule of percentage on timing of revenue recognition. + References No definition available. + Details
Name: | hzo_ScheduleOfPercentageOnTimingOfRevenueRecognitionTableTextBlock
Namespace Prefix: | hzo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-20 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-16 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-21 + Details
Name: | us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_ProductConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |