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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.

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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

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