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Condensed Financial Information of Registrant | 12 Months Ended
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Sep. 30, 2017
Condensed Financial Information of Registrant | Schedule I STAR GROUP, L.P. (PARENT COMPANY) CONDENSED FINANCIAL INFORMATION OF REGISTRANT
|  | September 30, |
(in thousands) |  | 2017 |  |  | 2016 |
Balance Sheets |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 54 |  |  | $ | 324 |
Prepaid expenses and other current assets |  |  | 207 |  |  |  | 199 |
Total current assets |  |  | 261 |  |  |  | 523 |
Investment in subsidiaries (a) |  |  | 306,016 |  |  |  | 301,368 |
Total Assets |  | $ | 306,277 |  |  | $ | 301,891 |
LIABILITIES AND PARTNERS’ CAPITAL |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |
Accrued expenses |  | $ | 209 |  |  | $ | 398 |
Total current liabilities |  |  | 209 |  |  |  | 398 |
Partners’ capital |  |  | 306,068 |  |  |  | 301,493 |
Total Liabilities and Partners’ Capital |  | $ | 306,277 |  |  | $ | 301,891 |
(a) | Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.
Schedule I STAR GROUP, L.P. (PARENT COMPANY) CONDENSED FINANCIAL INFORMATION OF REGISTRANT
|  | Years Ended September 30, |
(in thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Statements of Operations |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | — |  |  | $ | — |  |  | $ | — |
General and administrative expenses |  |  | 2,116 |  |  |  | 1,363 |  |  |  | 1,314 |
Operating loss |  |  | (2,116 | ) |  |  | (1,363 | ) |  |  | (1,314 | )
Net interest expense |  |  | — |  |  |  | — |  |  |  | (10,342 | )
Amortization of debt issuance costs |  |  | — |  |  |  | — |  |  |  | (521 | )
Loss on redemption of debt |  |  | — |  |  |  | — |  |  |  | (7,345 | )
Net loss before equity income |  |  | (2,116 | ) |  |  | (1,363 | ) |  |  | (19,522 | )
Equity income of Star Petro Inc. and subs |  |  | 29,016 |  |  |  | 46,297 |  |  |  | 57,078 |
Net income |  | $ | 26,900 |  |  | $ | 44,934 |  |  | $ | 37,556 |
Schedule I STAR GROUP, L.P. (PARENT COMPANY) CONDENSED FINANCIAL INFORMATION OF REGISTRANT
|  | Years Ended September 30, |
(in thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Statements of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash provided by operating activities (a) |  | $ | 24,052 |  |  | $ | 35,109 |  |  | $ | 152,537 |
Cash flows provided by investing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash provided by investing activities |  |  | — |  |  |  | — |  |  |  | — |
Cash flows used in financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Distributions |  |  | (24,322 | ) |  |  | (23,092 | ) |  |  | (21,298 | )
Redemption of debt |  |  | — |  |  |  | — |  |  |  | (130,548 | )
Unit repurchase |  |  | — |  |  |  | (12,017 | ) |  |  | (691 | )
Net cash used in financing activities |  |  | (24,322 | ) |  |  | (35,109 | ) |  |  | (152,537 | )
Net decrease in cash |  |  | (270 | ) |  |  | — |  |  |  | — |
Cash and cash equivalents at beginning of period |  |  | 324 |  |  |  | 324 |  |  |  | 324 |
Cash and cash equivalents at end of period |  | $ | 54 |  |  | $ | 324 |  |  | $ | 324 |
(a) Includes distributions from subsidiaries |  | $ | 24,052 |  |  | $ | 35,109 |  |  | $ | 152,537 |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.7-05(c)(Schedule II)) -URI http://asc.fasb.org/extlink&oid=6879921&loc=d3e569147-122900 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=96868048&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(c)(Schedule I)) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
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