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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Sales: |  |  |  |  |
Total sales |  | $ 331,640 | $ 300,121 | $ 1,525,768 | $ 1,685,925
Cost and expenses: |  |  |  |  |
(Increase) decrease in the fair value of derivative instruments | [1] | 984 | (1,036) | 8,262 | 19,622
Delivery and branch expenses |  | 86,540 | 83,075 | 284,989 | 276,953
Depreciation and amortization expenses |  | 7,243 | 7,684 | 23,377 | 23,147
General and administrative expenses |  | 7,423 | 6,065 | 21,331 | 19,619
Finance charge income |  | (1,652) | (1,774) | (3,676) | (4,857)
Operating income (loss) |  | (12,291) | (29,586) | 109,661 | 85,534
Interest expense, net |  | (2,663) | (3,365) | (9,719) | (12,602)
Amortization of debt issuance costs |  | (247) | (245) | (746) | (832)
Income (loss) before income taxes |  | (15,201) | (33,196) | 99,196 | 72,100
Income tax expense (benefit) |  | (4,157) | (9,290) | 28,887 | 20,426
Net income (loss) |  | (11,044) | (23,906) | 70,309 | 51,674
General Partner's interest in net income (loss) |  | (101) | (216) | 637 | 468
Limited Partners' interest in net income (loss) |  | $ (10,943) | $ (23,690) | $ 69,672 | $ 51,206
Basic and diluted income (loss) per Limited Partner Unit: | [2] | $ (0.31) | $ (0.67) | $ 1.66 | $ 1.23
Weighted average number of Limited Partner units outstanding: |  |  |  |  |
Weighted average number of Limited Partner units outstanding, Basic |  | 35,274 | 35,603 | 35,470 | 35,725
Weighted average number of Limited Partner units outstanding, Diluted |  | 35,274 | 35,603 | 35,470 | 35,725
Product |  |  |  |  |
Sales: |  |  |  |  |
Total sales |  | $ 249,001 | $ 223,565 | $ 1,292,849 | $ 1,462,706
Installations and services |  |  |  |  |
Sales: |  |  |  |  |
Total sales |  | 82,639 | 76,556 | 232,919 | 223,219
Cost of product |  |  |  |  |
Cost and expenses: |  |  |  |  |
Cost and expenses |  | 174,285 | 169,097 | 867,017 | 1,054,457
Cost of installations and services |  |  |  |  |
Cost and expenses: |  |  |  |  |
Cost and expenses |  | $ 69,108 | $ 66,596 | $ 214,807 | $ 211,450
[1] | Represents the change in value of unrealized open positions and expired options.
[2] | See Note 15 - Earnings Per Limited Partner Unit.

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