XML 40 R29.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Condensed Financial Information of Registrant | 12 Months Ended
--- | ---
Sep. 30, 2022
Condensed Financial Information Disclosure [Abstract] |
Condensed Financial Information of Registrant | Schedule I STAR GROUP, L.P. (PARENT COMPANY) CONDENSED FINANCIAL INFORMATION OF REGISTRANT
|  | September 30, |
(in thousands) |  | 2022 |  |  | 2021 |
Balance Sheets |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Current assets |  |  |  |  |  |
Cash and cash equivalents |  | $ | 41 |  |  | $ | 45 |
Prepaid expenses and other current assets |  |  | 376 |  |  |  | 353 |
Total current assets |  |  | 417 |  |  |  | 398 |
Investment in subsidiaries (a) |  |  | 257,554 |  |  |  | 277,817 |
Total Assets |  | $ | 257,971 |  |  | $ | 278,215 |
LIABILITIES AND PARTNERS’ CAPITAL |  |  |  |  |  |
Current liabilities |  |  |  |  |  |
Accrued expenses |  | $ | 56 |  |  | $ | 11 |
Total current liabilities |  |  | 56 |  |  |  | 11 |
Partners’ capital |  |  | 257,915 |  |  |  | 278,204 |
Total Liabilities and Partners’ Capital |  | $ | 257,971 |  |  | $ | 278,215 |
(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) |  | 2022 |  |  | 2021 |  |  | 2020 |
Statements of Operations |  |  |  |  |  |  |  |  |
Revenues |  | $ | — |  |  | $ | — |  |  | $ | — |
General and administrative expenses |  |  | 1,588 |  |  |  | 1,602 |  |  |  | 1,327 |
Operating loss |  |  | (1,588 | ) |  |  | (1,602 | ) |  |  | (1,327 | )
Net loss before equity income |  |  | (1,588 | ) |  |  | (1,602 | ) |  |  | (1,327 | )
Equity income of Star Acquisitions Inc. and subs |  |  | 36,876 |  |  |  | 89,339 |  |  |  | 57,245 |
Net income |  | $ | 35,288 |  |  | $ | 87,737 |  |  | $ | 55,918 |
Schedule I STAR GROUP, L.P. (PARENT COMPANY) CONDENSED FINANCIAL INFORMATION OF REGISTRANT
|  | Years Ended September 30, |
(in thousands) |  | 2022 |  |  | 2021 |  |  | 2020 |
Statements of Cash Flows |  |  |  |  |  |  |  |  |
Cash flows provided by operating activities: |  |  |  |  |  |  |  |  |
Net cash provided by operating activities (a) |  | $ | 54,005 |  |  | $ | 66,272 |  |  | $ | 62,877 |
Cash flows provided by investing activities: |  |  |  |  |  |  |  |  |
Net cash provided by investing activities |  |  | — |  |  |  | — |  |  |  | — |
Cash flows used in financing activities: |  |  |  |  |  |  |  |  |
Distributions |  |  | (23,192 | ) |  |  | (23,448 | ) |  |  | (24,451 | )
Unit repurchase |  |  | (30,817 | ) |  |  | (42,824 | ) |  |  | (38,431 | )
Net cash used in financing activities |  |  | (54,009 | ) |  |  | (66,272 | ) |  |  | (62,882 | )
Net decrease in cash |  |  | (4 | ) |  |  | — |  |  |  | (5 | )
Cash and cash equivalents at beginning of period |  |  | 45 |  |  |  | 45 |  |  |  | 50 |
Cash and cash equivalents at end of period |  | $ | 41 |  |  | $ | 45 |  |  | $ | 45 |
(a) Includes distributions from subsidiaries |  | $ | 54,005 |  |  | $ | 66,272 |  |  | $ | 62,877 |

X
- References No definition available. + Details
Name: | srt_CondensedFinancialInformationOfParentCompanyOnlyDisclosureAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(Schedule I)) -URI https://asc.fasb.org/extlink&oid=126898705&loc=d3e5864-122674 Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI https://asc.fasb.org/extlink&oid=126929396&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690 + Details
Name: | us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration