0000950170-24-088592 | 10-Q | XBRL Viewer

Long-term debt, carrying Amount

$ 136,013

$ 148,067

Current maturities of long-term debt, carrying Amount

20,896

20,740

Long-term debt

^[1]

115,117

127,327

Current maturities of long-term debt, fair value

^[2]

136,521

148,740

^[2]

20,896

20,740

Long-term portion of debt, fair value

^[1],[2]

115,625

128,000

Revolving Credit Facility

Credit facility borrowings, carrying Amount

4,396

240

Credit facility borrowings, fair value

^[2]

4,396

240

Term Loan

Long-term debt, carrying Amount

^[1]

131,617

147,827

Cash and cash equivalents

^[1],[2]

$ 132,125

$ 148,500

[1]	Carrying amounts are net of unamortized debt issuance costs of $0.5 million as of June 30, 2024 and $0.7 million as of September 30, 2023
[2]	The face amount of the Company’s variable rate long-term debt approximates fair value.

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023
Revenue Recognition [Line Items]
Contract costs, amortization period	5 years
Contract liabilities	$ 122.7		$ 170.3
Contract with customer liability, revenue recognized	$ 149.7	$ 133.1
Maximum
Revenue Recognition [Line Items]
Contract liabilities recognition service contract period	1 year
Delivery and Branch Expenses
Revenue Recognition [Line Items]
Amortization of deferred contract costs	$ 2.7	$ 3.2
Prepaid Expense and Other Current Assets
Revenue Recognition [Line Items]
Deferred contract costs,current	3.1		3.3
Deferred Charges and Other Assets, Net
Revenue Recognition [Line Items]
Deferred contract costs,non current	$ 5.0		$ 5.4

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Jun. 30, 2024

Sep. 30, 2023

Current assets

$ 45,701

$ 45,191

Receivables, net of allowance of $10,028 and $8,375, respectively

128,565

114,079

Inventories

40,911

56,463

Fair asset value of derivative instruments

10,660

Prepaid expenses and other current assets

28,571

28,308

Total current assets

243,748

254,701

Property and equipment, net

104,457

105,404

Operating lease right-of-use assets

85,452

90,643

Goodwill

268,360

262,103

Intangibles, net

77,508

76,306

Restricted cash

250

Captive insurance collateral

73,698

70,717

Deferred charges and other assets, net

12,043

15,354

Total assets

865,516

875,478

Current liabilities

Accounts payable

29,700

35,609

Revolving credit facility borrowings

4,396

240

Fair liability value of derivative instruments

2,744

118

Current maturities of long-term debt

16,500

20,500

Current portion of operating lease liabilities

17,968

18,085

Accrued expenses and other current liabilities

132,274

115,606

Unearned service contract revenue

65,141

63,215

Customer credit balances

62,375

111,508

Total current liabilities

331,098

364,881

Long-term debt

^[1]

115,117

127,327

Long-term operating lease liabilities

72,147

77,600

Deferred tax liabilities, net

23,582

25,771

Other long-term liabilities

16,019

16,175

Partners’ capital

Common unitholders

324,857

281,862

General partner

(5,019)

(4,615)

Accumulated other comprehensive loss, net of taxes

(12,285)

(13,523)

Total partners’ capital

307,553

263,724

Total liabilities and partners’ capital

$ 865,516

$ 875,478

[1]	Carrying amounts are net of unamortized debt issuance costs of $0.5 million as of June 30, 2024 and $0.7 million as of September 30, 2023

Income Taxes - Current and Deferred Income Tax Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Deferred Income Tax Assets And Liabilities
Income (loss) before income taxes	$ (15,201)	$ (33,196)	$ 99,196	$ 72,100
Current income tax expense (benefit)	(4,418)	(11,385)	31,382	30,710
Deferred income tax expense (benefit)	261	2,095	(2,495)	(10,284)
Total income tax expense (benefit)	$ (4,157)	$ (9,290)	$ 28,887	$ 20,426

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Long-Term Debt and Bank Facility Borrowings

Long-Term Debt and Bank Facility Borrowings

9 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

11) Long-Term Debt and Bank Facility Borrowings

The Company’s debt is as follows (in thousands):


	June 30,				September 30,
	2024				2023
	Carrying Amount		Fair Value (a)		Carrying Amount		Fair Value (a)
Revolving Credit Facility Borrowings	$	4,396	$	4,396	$	240	$	240
Senior Secured Term Loan (b)		131,617		132,125		147,827		148,500
Total debt	$	136,013	$	136,521	$	148,067	$	148,740
Total short-term portion of debt	$	20,896	$	20,896	$	20,740	$	20,740
Total long-term portion of debt (b)	$	115,117	$	115,625	$	127,327	$	128,000

(a)

The face amount of the Company’s variable rate long-term debt approximates fair value.

(b)

Carrying amounts are net of unamortized debt issuance costs of $0.5 million as of June 30, 2024 and $0.7 million as of September 30, 2023.

On July 6, 2022, the Company refinanced its five-year term loan and the revolving credit facility with the execution of the sixth amended and restated revolving credit facility agreement (the “credit agreement”) with a bank syndicate comprised of ten participants, which enables the Company to borrow up to $400 million ($550 million during the heating season of December through April of each year) on a revolving credit facility for working capital purposes (subject to certain borrowing base limitations and coverage ratios), provides for a $165 million five-year senior secured term loan (“Term Loan”), allows for the issuance of up to $25 million in letters of credit, and has a maturity date of July 6, 2027.

The Company can increase the revolving credit facility size by an additional $200 million without the consent of the bank group. However, the bank group is not obligated to fund the $200 million increase. If the bank group elects not to fund the increase, the Company can add additional lenders to the group, with the consent of the Agent (as defined in the credit agreement), which shall not be unreasonably withheld. Obligations under the credit agreement are guaranteed by the Company and its subsidiaries and are secured by liens on substantially all of the Company’s assets, including accounts receivable, inventory, general intangibles, real property, fixtures and equipment.

All amounts outstanding under the sixth amended and restated revolving credit facility become due and payable on the facility termination date of July 6, 2027. The Term Loan is repayable in quarterly payments of $4.1 million, the first of which was made December 30, 2022, plus an annual payment equal to 25% of the annual Excess Cash Flow as defined in the credit agreement (an amount not to exceed $8.5 million annually), less certain voluntary prepayments made during the year, with final payment at maturity. In the first quarter of 2024, the Company repaid $4.0 million of additional loan repayments due to Excess Cash Flow related to fiscal 2023. There was no additional loan repayments due to Excess Cash Flow in the first quarter of fiscal 2023 related to fiscal 2022.

The interest rate on the revolving credit facility and the term loan is based on a margin over Adjusted Term Secured Overnight Financing Rate ("SOFR") or a base rate. At June 30, 2024, the effective interest rate on the term loan (considering the impact of interest rate hedges) and revolving credit facility borrowings was approximately 7.2% and 7.5%, respectively, compared to 6.6% and 6.3%, respectively at September 30, 2023.

The commitment fee on the unused portion of the revolving credit facility is 0.30% from December through April, and 0.20% from May through November.

The credit agreement requires the Company to meet certain financial covenants, including a fixed charge coverage ratio (as defined in the credit agreement) of not less than 1.1 as long as the Term Loan is outstanding or revolving credit facility availability is less than 12.5% of the facility size. In addition, as long as the Term Loan is outstanding, a senior secured leverage ratio cannot be more than 3.0 as calculated as of the quarters ending June or September, and no more than 5.5 as calculated as of the quarters ending December or March.

On September 26, 2023, the Company signed a first amendment (the “Amendment”) to its Sixth Amended and Restated Credit Agreement with a group of banks, which provides temporary relief from certain financial covenants under the Credit Agreement that must be satisfied in order for the Company to make distributions and unit repurchases or, if availability under the Credit Agreement drops below a minimum threshold due to, among other things, the Company making acquisitions. In particular, the Amendment reduces the minimum fixed charge coverage ratio for distributions and unit repurchases during the period commencing October 31, 2023 and ending February 27, 2024 (the “Relief Period”) from 1.15 down to 1.00. The Amendment also reduces the minimum fixed charge coverage ratio that must be maintained by the Company if availability under the under the Credit Agreement drops below 12.5% of the facility size during the Relief Period from 1.10 down to 1.00. The Company’s fixed charge coverage ratio as of December 31, 2023 was 1.39 to 1.00.

Certain restrictions are also imposed by the sixth amended and restated credit agreement, including restrictions on the Company’s ability to incur additional indebtedness, to pay distributions to unitholders, to pay certain inter-company dividends or distributions, repurchase units, make investments, grant liens, sell assets, make acquisitions and engage in certain other activities.

At June 30, 2024, $132.1 million of the Term Loan was outstanding, $4.4 million was outstanding under the revolving credit facility, $2.9 million hedge positions were secured under the credit agreement, and $5.7 million of letters of credit were issued and outstanding. At September 30, 2023, $148.5 million of the term loan was outstanding, $0.2 million was outstanding under the revolving credit facility, $0.1 million hedge positions were secured under the credit agreement and $3.2 million of letters of credit were issued and outstanding.

At June 30, 2024, availability was $201.0 million, and the Company was in compliance with the financial covenants. At September 30, 2023, availability was $202.1 million, and the Company was in compliance with the financial covenants. The amount of availability is impacted by several factors, including: outstanding debt, the valuation of our customer list, and accounts receivable and inventory balances. Each year, during the third quarter, the valuation of our customer list is re-evaluated based on the Company's performance.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Supplemental Cash Flow Elements [Abstract]

Organization

9 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Organization

1) Organization

Star Group, L.P. (“Star,” the “Company,” “we,” “us,” or “our”) is a full service provider specializing in the sale of home heating and air conditioning products and services to residential and commercial home heating oil and propane customers. The Company has one reportable segment for accounting purposes. We also sell diesel fuel, gasoline and home heating oil on a delivery only basis. We believe we are the nation’s largest retail distributor of home heating oil based upon sales volume.

The Company is organized as follows:

•

Star is a limited partnership, which at June 30, 2024, had outstanding 34.8 million Common Units (NYSE: “SGU”), representing a 99.1% limited partner interest in Star, and 0.3 million general partner units, representing a 0.9% general partner interest in Star. Our general partner is Kestrel Heat, LLC, a Delaware limited liability company (“Kestrel Heat” or the “general partner”). The Board of Directors of Kestrel Heat (the “Board”) is appointed by its sole member, Kestrel Energy Partners, LLC, a Delaware limited liability company (“Kestrel”). Although Star is a partnership, it is taxed as a corporation and its distributions to unitholders are treated as taxable dividends.

•

Star owns 100% of Star Acquisitions, Inc. (“SA”), a Minnesota corporation that owns 100% of Petro Holdings, Inc. (“Petro”). SA and its subsidiaries are subject to Federal and state corporate income taxes. Star’s operations are conducted through Petro and its subsidiaries. Petro is primarily a Northeast and Mid-Atlantic U.S. region retail distributor of home heating oil and propane that at June 30, 2024 served approximately 397,400 full service residential and commercial home heating oil and propane customers and 60,300 customers on a delivery only basis. We also sell gasoline and diesel fuel to approximately 26,800 customers. We install, maintain, and repair heating and air conditioning equipment and to a lesser extent provide these services outside our heating oil and propane customer base including approximately 20,800 service contracts for natural gas and other heating systems.

•

Petroleum Heat and Power Co., Inc. (“PH&P”) is a wholly owned subsidiary of Star. PH&P is the borrower and Star is the guarantor of the sixth amended and restated credit agreement’s $165 million five-year senior secured term loan and the $400 million ($550 million during the heating season of December through April of each year) revolving credit facility, both due July 6, 2027. (See Note 11—Long-Term Debt and Bank Facility Borrowings).

Supplemental Disclosure of Cash Flow Information

9 Months Ended

Jun. 30, 2024

Supplemental Disclosure of Cash Flow Information

13) Supplemental Disclosure of Cash Flow Information


	Nine Months Ended
Cash paid during the period for:	June 30,
(in thousands)	2024		2023
Income taxes, net	$	13,294	$	12,986
Interest	$	11,882	$	14,119

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands

9 Months Ended

Jun. 30, 2024

Jun. 30, 2023

Cash flows provided by (used in) operating activities:

Net income (loss)

$ 70,309

$ 51,674

Adjustment to reconcile net income to net cash provided by (used in) operating activities:

(Increase) decrease in the fair value of derivative instruments

^[1]

8,262

19,622

Depreciation and amortization

24,123

23,979

Provision for losses on accounts receivable

6,945

8,510

Change in deferred taxes

(2,495)

(10,284)

Changes in operating assets and liabilities:

Increase in receivables

(21,231)

(8,540)

Decrease in inventories

16,909

29,751

Decrease in other assets

12,792

16,804

Decrease in accounts payable

(5,236)

(19,444)

Decrease in customer credit balances

(50,516)

(15,485)

Increase in other current and long-term liabilities

12,505

6,128

Net cash provided by operating activities

72,367

102,715

Cash flows provided by (used in) investing activities:

Capital expenditures

(7,610)

(6,651)

Proceeds from sales of fixed assets

377

781

Proceeds from sale of certain assets

2,202

Purchase of investments

(1,391)

(719)

Acquisitions

(22,577)

(1,193)

Net cash used in investing activities

(31,201)

(5,580)

Cash flows provided by (used in) financing activities:

Revolving credit facility borrowings

79,596

125,601

Revolving credit facility repayments

(79,565)

(145,679)

Term loan repayments

(12,250)

(12,375)

Distributions

(18,689)

(17,624)

Unit repurchases

(9,029)

(4,475)

Customer retainage payments

(719)

(57)

Net cash used in financing activities

(40,656)

(54,609)

Net increase in cash, cash equivalents, and restricted cash

510

42,526

Cash, cash equivalents, and restricted cash at beginning of period

45,441

14,870

Cash, cash equivalents, and restricted cash at end of period

$ 45,951

$ 57,396

[1]	Represents the change in value of unrealized open positions and expired options.

Business Combinations and Divestitures - Additional Information (Detail) $ in Thousands	9 Months Ended
	Jun. 30, 2024 USD ($) PartnershipUnit	Jun. 30, 2023 USD ($) PartnershipUnit	Sep. 30, 2023 USD ($)
Business Acquisition [Line Items]
Goodwill	$ 268,360		$ 262,103
Heating Oil Businesses
Business Acquisition [Line Items]
Number of businesses acquired \| PartnershipUnit	3	2
Cash and assuming	$ 22,600	$ 1,200
Aggregate purchase price allocation, intangible assets	14,400	1,700
Goodwill	6,300	200
Aggregate purchase price allocation, fixed assets	2,800	200
Gross purchase price increased (reduced) by working capital credits	$ (900)	(900)
Cash proceeds from sale of assets		$ 2,200
Propane Dealers
Business Acquisition [Line Items]
Number of businesses acquired \| PartnershipUnit	1

Revenue Recognition

9 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue Recognition

3) Revenue Recognition

The following disaggregates our revenue by major sources for the three and nine months ended June 30, 2024 and June 30, 2023:


	Three Months Ended June 30,				Nine Months Ended June 30,
(in thousands)	2024		2023		2024		2023
Petroleum Products:
Home heating oil and propane	$	155,161	$	122,003	$	1,014,530	$	1,123,983
Other petroleum products		93,840		101,562		278,319		338,723
Total petroleum products		249,001		223,565		1,292,849		1,462,706
Installations and Services:
Equipment installations		30,143		27,474		90,682		85,471
Equipment maintenance service contracts		35,164		34,564		93,466		92,241
Billable call services		17,332		14,518		48,771		45,507
Total installations and services		82,639		76,556		232,919		223,219
Total Sales	$	331,640	$	300,121	$	1,525,768	$	1,685,925

Deferred Contract Costs

We recognize an asset for incremental commission expenses paid to sales personnel in conjunction with obtaining new residential customer product and equipment maintenance service contracts. We defer these costs only when we have determined the commissions are, in fact, incremental and would not have been incurred absent the customer contract. Costs to obtain a contract are amortized and recorded ratably as delivery and branch expenses over the period representing the transfer of goods or services to which the assets relate. Costs to obtain new residential product and equipment maintenance service contracts are amortized as expense over the estimated customer relationship period of approximately five years. Deferred contract costs are classified as current or non-current within “Prepaid expenses and other current assets” and “Deferred charges and other assets, net,” respectively. At June 30, 2024, the amount of deferred contract costs included in “Prepaid expenses and other current assets” and “Deferred charges and other assets, net” was $3.1 million and $5.0 million, respectively. At September 30, 2023, the amount of deferred contract costs included in “Prepaid expenses and other current assets” and “Deferred charges and other assets, net” was $3.3 million and $5.4 million, respectively. For the nine months ended June 30, 2024 we recognized expense of $2.7 million and for the nine months ended June 30, 2023 we recognized expense of $3.2 million associated with the amortization of deferred contract costs within “Delivery and branch expenses” in the Condensed Consolidated Statement of Operations.

Contract Liability Balances

The Company has contract liabilities for advanced payments received from customers for future oil deliveries (primarily amounts received from customers on “smart pay” budget payment plans in advance of oil deliveries) and obligations to service customers with equipment maintenance service contracts. Contract liabilities are recognized straight-line over the service contract period, generally one year or less. As of June 30, 2024 and September 30, 2023 the Company had contract liabilities of $122.7 million and $170.3 million, respectively. During the nine months ended June 30, 2024, the Company recognized $149.7 million of revenue that was included in the September 30, 2023 contract liability balance. During the nine months ended June 30, 2023 the Company recognized $133.1 million of revenue that was included in the September 30, 2022 contract liability balance.

Receivables and Allowance for Doubtful Accounts

Accounts receivables from customers are recorded at the invoiced amounts. Finance charges may be applied to trade receivables that are more than 30 days past due, and are recorded as finance charge income.

The allowance for doubtful accounts is the Company’s estimate of the amount of trade receivables that may not be collectible. The allowance is determined at an aggregate level by grouping accounts based on certain account criteria and its receivable aging. The allowance is based on both quantitative and qualitative factors, including historical loss experience, historical collection patterns, overdue status, aging trends, current and future economic conditions. The Company has an established process to periodically review current and past due trade receivable balances to determine the adequacy of the allowance. No single statistic or measurement determines the adequacy of the allowance. The total allowance reflects management’s estimate of losses inherent in its trade receivables at the balance sheet date. Different assumptions or changes in economic conditions could result in material changes to the allowance for doubtful accounts.

Changes in the allowance for credit losses are as follows:


(in thousands)	Credit Loss Allowance
Balance at September 30, 2023	$	8,375
Current period provision		6,945
Write-offs, net and other		(5,292	)
Balance as of June 30, 2024	$	10,028

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Paragraph 12
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
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-URI https://asc.fasb.org//606/tableOfContent

Long-Term Debt and Bank Facility Borrowings - Additional Information (Detail)

1 Months Ended

3 Months Ended

4 Months Ended

7 Months Ended

9 Months Ended

Sep. 30, 2023

USD ($)

Jul. 06, 2022

USD ($)

Oct. 30, 2023

Dec. 31, 2023

USD ($)

Dec. 31, 2022

USD ($)

Feb. 27, 2024

Sep. 30, 2024

Jun. 30, 2024

USD ($)

Jun. 30, 2023

USD ($)

Additional loan repayments

$ 12,250,000

$ 12,375,000

Fixed charge coverage ratio

1.39

Hedging positions and payable amounts secured under credit facility

$ 100,000

2,900,000

Letters of credit issued and outstanding

3,200,000

5,700,000

Revolving credit facility outstanding

^[1]

148,740,000

136,521,000

240,000

4,396,000

Availability under credit agreement

$ 202,100,000

$ 201,000,000

Term Loan

Debt instrument, effective interest rate

6.60%

7.20%

Revolving Credit Facility

^[1],[2]

$ 148,500,000

$ 132,125,000

Debt instrument, effective interest rate

6.30%

7.50%

Revolving credit facility outstanding

$ 200,000

$ 4,400,000

Credit Agreement

Non Seasonal maximum borrowing capacity under revolving credit facility

$ 400,000,000

Maximum borrowing capacity (heating season December to April) under revolving credit facility

550,000,000

Issuance of line of credit for working capital purposes

$ 25,000,000

Senior secured term loan maturity date

Jul. 06, 2027

Facility size that can be increased additional without consulting bank group

200,000,000

Facility size that can be increased without consulting bank group

200,000,000

Term loan annual payment percentage

25.00%

Additional loan repayments

$ 4,000,000.0

$ 0

Commitment fee on the unused portion of the facility from December through April

0.30%

Commitment fee on the unused portion of the facility from May through November

0.20%

Minimum fixed charge coverage ratio

110.00%

Availability percentage to maximum facility size

12.50%

Minimum fixed charge coverage ratio to be maintained credit facilities

110.00%

100.00%

Credit Agreement | Maximum

Senior secured leverage ratio during quarters ending June or September

300.00%

Senior secured leverage ratio during quarters ending December or March

550.00%

Credit Agreement | Quarterly

Term loan periodic payment

$ 4,100,000

Credit Agreement | Annually | Maximum

Term loan periodic payment

$ 8,500,000

Credit Agreement | Term Loan

Senior secured term loan maturity period

Outstanding term loan

$ 165,000,000

5 years

Sixth Amendment

Non Seasonal maximum borrowing capacity under revolving credit facility

$ 400,000,000

Maximum borrowing capacity (heating season December to April) under revolving credit facility

$ 550,000,000

Minimum fixed charge coverage ratio for distributions to unit holders or to repurchase common units

100.00%

115.00%

100.00%

Sixth Amendment | Scenario Forecast

Minimum fixed charge coverage ratio for distributions to unit holders or to repurchase common units

115.00%

Sixth Amendment | Term Loan

Senior secured term loan maturity period

Outstanding term loan

$ 165,000,000

5 years

[1]	The face amount of the Company’s variable rate long-term debt approximates fair value.
[2]	Carrying amounts are net of unamortized debt issuance costs of $0.5 million as of June 30, 2024 and $0.7 million as of September 30, 2023

Derivatives and Hedging-Disclosures and Fair Value Measurements - Company's Commodity Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 - Commodity Contract - USD ($) $ in Thousands	Jun. 30, 2024	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	$ 7,777	$ 18,670
Derivative Liabilities, commodity contracts	(10,551)	(8,028)
Fair liability and fair asset value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	7,308	17,891
Derivative Liabilities, commodity contracts	(10,052)	(7,349)
Deferred charges and other assets, net and other long-term liabilities, net balances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	469	779
Derivative Liabilities, commodity contracts	(499)	(679)
Significant Other Observable Inputs Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	7,777	18,670
Derivative Liabilities, commodity contracts	(10,551)	(8,028)
Significant Other Observable Inputs Level 2 \| Fair liability and fair asset value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	7,308	17,891
Derivative Liabilities, commodity contracts	(10,052)	(7,349)
Significant Other Observable Inputs Level 2 \| Deferred charges and other assets, net and other long-term liabilities, net balances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	469	779
Derivative Liabilities, commodity contracts	$ (499)	$ (679)

Income Taxes - Additional Information (Detail)	9 Months Ended
Income Taxes - Additional Information (Detail)	Jun. 30, 2024 USD ($)
Income Tax Disclosure [Line Items]
Unrecognized income tax benefits	$ 0
Federal
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
New York
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
Connecticut
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
Pennsylvania
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
New Jersey
Income Tax Disclosure [Abstract]
Number of years for examination	5 years

Captive Insurance Collateral

9 Months Ended

Jun. 30, 2024

Investments, Debt and Equity Securities [Abstract]

Captive Insurance Collateral

5) Captive Insurance Collateral

The Company considers all of its captive insurance collateral to be Level 1 available-for-sale investments. Investments at June 30, 2024 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	2,606	$	—	$	—		$	2,606
U.S. Government Sponsored Agencies		59,615		65		(406	)		59,274
Corporate Debt Securities		12,186		—		(368	)		11,818
Total	$	74,407	$	65	$	(774	)	$	73,698

Investments at September 30, 2023 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	4,335	$	—	$	—		$	4,335
U.S. Government Sponsored Agencies		50,471		—		(1,620	)		48,851
Corporate Debt Securities		18,210		12		(691	)		17,531
Total	$	73,016	$	12	$	(2,311	)	$	70,717

Maturities of investments were as follows at June 30, 2024 (in thousands):


	Net Carrying Amount
Due within one year	$	62,937
Due after one year through five years		10,761
Due after five years through ten years		—
Total	$	73,698

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 30, 2024	Jul. 30, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Trading Symbol	SGU
Title of 12(b) Security	Common Units
Security Exchange Name	NYSE
Entity Registrant Name	STAR GROUP, L.P.
Entity Central Index Key	0001002590
Entity Tax Identification Number	06-1437793
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-14129
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		34,661,444
Entity Address, Address Line One	9 West Broad Street
Entity Address, City or Town	Stamford
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06902
City Area Code	(203)
Local Phone Number	328-7310

Captive Insurance Collateral - Schedule of Captive Insurance Collateral to be Available-for-sale Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Sep. 30, 2023
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 74,407	$ 73,016
Gross Unrealized Gain	65	12
Gross Unrealized (Loss)	(774)	(2,311)
Fair Value	73,698	70,717
Cash and Receivables
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	2,606	4,335
Gross Unrealized Gain	0	0
Gross Unrealized (Loss)	0	0
Fair Value	2,606	4,335
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	59,615	50,471
Gross Unrealized Gain	65	0
Gross Unrealized (Loss)	(406)	(1,620)
Fair Value	59,274	48,851
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	12,186	18,210
Gross Unrealized Gain	0	12
Gross Unrealized (Loss)	(368)	(691)
Fair Value	$ 11,818	$ 17,531

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Section 50
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Inventories - Components of Inventory (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Sep. 30, 2023
Inventory Disclosure [Abstract]
Product	$ 19,177	$ 33,994
Parts and equipment	21,734	22,469
Total inventory	$ 40,911	$ 56,463

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (11,044)	$ (23,906)	$ 70,309	$ 51,674
Other comprehensive income (loss):
Unrealized gain on pension plan obligation	317	382	955	1,144
Tax effect of unrealized gain on pension plan obligation	(80)	(104)	(240)	(305)
Unrealized gain (loss) on captive insurance collateral	401	(50)	1,596	1,080
Tax effect of unrealized gain (loss) on captive insurance collateral	(84)	11	(336)	(227)
Unrealized gain (loss) on interest rate hedges	(186)	571	(1,007)	(510)
Tax effect of unrealized gain (loss) on interest rate hedges	50	(151)	270	137
Total other comprehensive income	418	659	1,238	1,319
Total comprehensive income (loss)	$ (10,626)	$ (23,247)	$ 71,547	$ 52,993

Subsequent Events - Additional Information (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions

1 Months Ended

3 Months Ended

9 Months Ended

131 Months Ended

132 Months Ended

Jul. 31, 2024

Jul. 30, 2024

Jun. 30, 2024

May 31, 2024

Apr. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Dec. 31, 2023

Jun. 30, 2024

Jun. 30, 2023

May 31, 2023

Sep. 30, 2023

Repurchase Plan

Company's common units repurchased and retired

371

141

598

218

20,500

25,422

Average price paid per unit

^[1]

$ 10.97

$ 10.83

$ 10.58

$ 10.86

$ 10.92

$ 11.27

$ 8.82

Heating Oil Businesses

Business purchase consideration

$ 22.6

$ 1.2

Subsequent Event | Repurchase Plan

Company's common units repurchased and retired

112

Average price paid per unit

^[1]

$ 11.02

Subsequent Event | Dividend Declared

Partners capital projected distribution amount on annualized basis

Distribution declared

$ 0.1725

0.69

Minimum dividend distribution per unit

$ 0.0675

Amount paid to common unit holders

$ 6.0

Amount paid to the General Partner

0.4

Incentive distribution to the General Partner

0.3

Incentive distributions to management

$ 0.3

Dividend payable date

Aug. 07, 2024

Dividend record date

Jul. 29, 2024

Subsequent Event | Heating Oil Businesses

Business purchase consideration

$ 35.0

[1]	Amount includes repurchase costs.

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of Star and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation. The financial information included herein is unaudited; however, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair statement of financial condition and results for the interim periods. Due to the seasonal nature of the Company’s business, the results of operations and cash flows for the nine-month period ended June 30, 2024 are not necessarily indicative of the results to be expected for the full year. These interim financial statements of the Company have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”) and should be read in conjunction with the financial statements included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2023.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is comprised of Net income (loss) and Other comprehensive income (loss). Other comprehensive income (loss) consists of the unrealized gain on amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized gain on available-for-sale investments, unrealized gain (loss) on interest rate hedges and the corresponding tax effects.
Cash, Cash Equivalents, and Restricted Cash	Cash, Cash Equivalents, and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At June 30, 2024, the $46.0 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $45.7 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2023, the $45.4 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $45.2 million of cash and cash equivalents and $0.3 million of restricted cash. Restricted cash represents deposits held by our captive insurance company that are required by state insurance regulations to remain in the captive insurance company as cash.
Fair Value Valuation Approach	Fair Value Valuation Approach The Company uses valuation approaches that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.
Captive Insurance Collateral	Captive Insurance Collateral The captive insurance collateral is held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. If we did not deposit cash into the trust, the third party carrier would require that we issue an equal amount of letters of credit, which would reduce our availability under the sixth amended and restated credit agreement. Due to the expected timing of claim payments, the nature of the collateral agreement with the carrier, and our captive insurance company’s source of other operating cash, the collateral is not expected to be used to pay obligations within the next twelve months. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive income (loss), except for losses from impairments which are determined to be other-than-temporary. Realized gains and losses, and declines in value judged to be other-than-temporary on available-for-sale securities are included in the determination of net income and are included in Interest expense, net, at which time the average cost basis of these securities are adjusted to fair value.
Weather Hedge Contract	Weather Hedge Contract To partially mitigate the adverse effect of warm weather on cash flows, the Company has used weather hedge contracts for a number of years. Weather hedge contracts are recorded in accordance with the intrinsic value method defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-45-15 Derivatives and Hedging, Weather Derivatives (EITF 99-2). The premium paid is included in the caption “Prepaid expenses and other current assets” in the accompanying balance sheets and amortized over the life of the contract, with the intrinsic value method applied at each interim period. The Company entered into weather hedge contracts for fiscal years 2023 and 2024. The hedge period runs from November 1 through March 31, taken as a whole. The “Payment Thresholds,” or strikes, are set at various levels and are referenced against degree days for the prior ten year average. Under these contracts, the maximum amount the Company can receive is $12.5 million annually. For the contracts applicable to fiscal 2023, we were additionally obligated to make an annual payment capped at $5.0 million if degree days exceeded the Payment Threshold. This obligation does not exist under the contract applicable to fiscal year 2024. The temperatures experienced during the hedge period through March 31, 2024 and March 31, 2023 were warmer than the strikes in the weather hedge contracts. As a result at June 30, 2024 and June 30, 2023, the Company reduced delivery and branch expenses and recorded a receivable under those contracts of $7.5 million and $12.5 million, respectively. The amounts were received in full in April 2024 and April 2023, respectively. For fiscal 2025, the Company entered into weather hedge contracts with the similar hedge period described above. The maximum that the Company can receive is $15.0 million annually and we are additionally obligated to make an annual payment capped at $5.0 million if degree days exceed the Payment Threshold.
New England Teamsters and Trucking Industry Pension Fund ("the NETTI Fund") Liability	New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability As of June 30, 2024, we had $0.3 million and $15.7 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, on our Condensed Consolidated Balance Sheet representing the remaining balance of the NETTI Fund withdrawal liability. As of September 30, 2023, we had $0.3 million and $16.0 million balances reflected in these categories respectively. Based on the borrowing rates currently available to the Company for long-term financing of a similar maturity, the fair value of the NETTI Fund withdrawal liability as of June 30, 2024 and September 30, 2023 was $18.6 million and $18.5 million, respectively. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of this liability.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In October 2021, the FASB issued ASU No. 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires accounting for contract assets and liabilities from contracts with customers in a business combination to be accounted for in accordance with ASC No. 606. The Company adopted the ASU effective October 1, 2023. The Company's adoption of the ASU did not have an impact on the Company's condensed consolidated financial statements and related disclosures.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The disclosure requirements included in ASU No. 2023-07 are required for all public entities, including entities with a single reportable segment. The standard is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. The guidance is required to be applied on a retrospective basis. The Company has not determined the timing of adoption and is currently evaluating the impact of the standard on its consolidated financial statement disclosures. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to income tax disclosures, which requires that an entity, on an annual basis, disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid. The standard is effective for fiscal years beginning after December 15, 2024. Adoption is either with a prospective method or a fully retrospective method of transition. Early adoption is permitted. The Company has not determined the timing of adoption and is currently evaluating the impact of the new standard on its consolidated financial statements.
Deferred Contract Costs	Deferred Contract Costs We recognize an asset for incremental commission expenses paid to sales personnel in conjunction with obtaining new residential customer product and equipment maintenance service contracts. We defer these costs only when we have determined the commissions are, in fact, incremental and would not have been incurred absent the customer contract. Costs to obtain a contract are amortized and recorded ratably as delivery and branch expenses over the period representing the transfer of goods or services to which the assets relate. Costs to obtain new residential product and equipment maintenance service contracts are amortized as expense over the estimated customer relationship period of approximately five years.
Receivables and Allowance for Doubtful Accounts	Receivables and Allowance for Doubtful Accounts Accounts receivables from customers are recorded at the invoiced amounts. Finance charges may be applied to trade receivables that are more than 30 days past due, and are recorded as finance charge income. The allowance for doubtful accounts is the Company’s estimate of the amount of trade receivables that may not be collectible. The allowance is determined at an aggregate level by grouping accounts based on certain account criteria and its receivable aging. The allowance is based on both quantitative and qualitative factors, including historical loss experience, historical collection patterns, overdue status, aging trends, current and future economic conditions. The Company has an established process to periodically review current and past due trade receivable balances to determine the adequacy of the allowance. No single statistic or measurement determines the adequacy of the allowance. The total allowance reflects management’s estimate of losses inherent in its trade receivables at the balance sheet date. Different assumptions or changes in economic conditions could result in material changes to the allowance for doubtful accounts.
Derivatives and Hedging	The Company uses derivative instruments such as futures, options and swap agreements in order to mitigate exposure to market risk associated with the purchase of home heating oil for price-protected customers, physical inventory on hand, inventory in transit, priced purchase commitments and internal fuel usage. FASB ASC 815-10-05 Derivatives and Hedging, established accounting and reporting standards requiring that derivative instruments be recorded at fair value and included in the consolidated balance sheet as assets or liabilities, along with qualitative disclosures regarding the derivative activity. The Company has elected not to designate its commodity derivative instruments as hedging derivatives, but rather as economic hedges whose change in fair value is recognized in its statement of operations in the caption “(Increase) decrease in the fair value of derivative instruments.” Depending on the risk being economically hedged, realized gains and losses are recorded in cost of product, cost of installations and services, or delivery and branch expenses.

Goodwill and Intangible Assets, net

9 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, net

10) Goodwill and Intangible Assets, net

Goodwill

A summary of changes in Company’s goodwill is as follows (in thousands):


Balance as of September 30, 2023	$	262,103
Fiscal year 2024 business combinations		6,257
Balance as of June 30, 2024	$	268,360

Intangibles, net

The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands):


	June 30, 2024						September 30, 2023
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	431,540	$	370,248	$	61,292	$	418,190	$	358,855	$	59,335
Trade names and other intangibles		41,723		25,507		16,216		41,782		24,811		16,971
Total	$	473,263	$	395,755	$	77,508	$	459,972	$	383,666	$	76,306

Amortization expense for intangible assets was $13.2 million for the nine months ended June 30, 2024, compared to $12.8 million for the nine months ended June 30, 2023.

Derivatives and Hedging-Disclosures and Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Company's Commodity Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

The Company’s commodity financial assets and liabilities measured at fair value on a recurring basis are listed on the following table.


(In thousands)					Fair Value Measurements at Reporting Date Using:
Derivatives Not Designated as Hedging Instruments					Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs
Under FASB ASC 815-10	Balance Sheet Location	Total			Level 1		Level 2
Asset Derivatives at June 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	7,308		$	—	$	7,308
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net and other long-term liabilities, net balances		469			—		469
Commodity contract assets at June 30, 2024		$	7,777		$	—	$	7,777
Liability Derivatives at June 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	(10,052	)	$	—	$	(10,052	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(499	)		—		(499	)
Commodity contract liabilities at June 30, 2024		$	(10,551	)	$	—	$	(10,551	)
Asset Derivatives at September 30, 2023
Commodity contracts	Fair asset and liability value of derivative instruments	$	17,891		$	—	$	17,891
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net and other long-term liabilities, net balances		779			—		779
Commodity contract assets September 30, 2023		$	18,670		$	—	$	18,670
Liability Derivatives at September 30, 2023
Commodity contracts	Fair asset and liability value of derivative instruments	$	(7,349	)	$	—	$	(7,349	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(679	)		—		(679	)
Commodity contract liabilities September 30, 2023		$	(8,028	)	$	—	$	(8,028	)

Company's Commodity Derivatives Assets (Liabilities) Offset by Counterparty

The Company’s commodity derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table.


(In thousands)									Gross Amounts Not Offset in the Statement of Financial Position
Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities)	Gross Assets Recognized		Gross Liabilities Offset in the Statement of Financial Position			Net Assets (Liabilities) Presented in the Statement of Financial Position			Financial Instruments		Cash Collateral Received		Net Amount
Long-term derivative assets included in deferred charges and other assets, net		102		(92	)		10			—		—		10
Fair liability value of derivative instruments		7,308		(10,052	)		(2,744	)		—		—		(2,744	)
Long-term derivative liabilities included in other long-term liabilities, net		367		(407	)		(40	)		—		—		(40	)
Total at June 30, 2024	$	7,777	$	(10,551	)	$	(2,774	)	$	—	$	—	$	(2,774	)
Fair asset value of derivative instruments	$	17,815	$	(7,155	)	$	10,660		$	—	$	—	$	10,660
Long-term derivative assets included in deferred charges and other assets, net		567		(452	)		115			—		—		115
Fair liability value of derivative instruments		76		(194	)		(118	)		—		—		(118	)
Long-term derivative liabilities included in other long-term liabilities, net		212		(227	)		(15	)		—		—		(15	)
Total at September 30, 2023	$	18,670	$	(8,028	)	$	10,642		$	—	$	—	$	10,642

Company's Effect on Derivative Instruments on the Statement of Operations


(In thousands)
The Effect of Derivative Instruments on the Statement of Operations
		Amount of (Gain) or Loss Recognized						Amount of (Gain) or Loss Recognized
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	Three Months Ended June 30, 2024			Three Months Ended June 30, 2023			Nine Months Ended June 30, 2024			Nine Months Ended June 30, 2023
Commodity contracts	Cost of product (a)	$	2,323		$	5,566		$	20,432		$	10,578
Commodity contracts	Cost of installations and service (a)	$	(133	)	$	(24	)	$	(174	)	$	55
Commodity contracts	Delivery and branch expenses (a)	$	(20	)	$	273		$	(929	)	$	422
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	984		$	(1,036	)	$	8,262		$	19,622

(a)

Represents realized closed positions and includes the cost of options as they expire.

(b)

Represents the change in value of unrealized open positions and expired options.

Revenue Recognition (Tables)

9 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Abstract]

Summary of Disaggregation of Revenue by Major Sources

The following disaggregates our revenue by major sources for the three and nine months ended June 30, 2024 and June 30, 2023:


	Three Months Ended June 30,				Nine Months Ended June 30,
(in thousands)	2024		2023		2024		2023
Petroleum Products:
Home heating oil and propane	$	155,161	$	122,003	$	1,014,530	$	1,123,983
Other petroleum products		93,840		101,562		278,319		338,723
Total petroleum products		249,001		223,565		1,292,849		1,462,706
Installations and Services:
Equipment installations		30,143		27,474		90,682		85,471
Equipment maintenance service contracts		35,164		34,564		93,466		92,241
Billable call services		17,332		14,518		48,771		45,507
Total installations and services		82,639		76,556		232,919		223,219
Total Sales	$	331,640	$	300,121	$	1,525,768	$	1,685,925

Summary of Changes in Allowance for Credit Losses

Changes in the allowance for credit losses are as follows:


(in thousands)	Credit Loss Allowance
Balance at September 30, 2023	$	8,375
Current period provision		6,945
Write-offs, net and other		(5,292	)
Balance as of June 30, 2024	$	10,028

Earnings Per Limited Partner Unit (Tables)

9 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Net Income Allocation and Per Unit Data

The following table presents the net income allocation and per unit data:


	Three Months Ended						Nine Months Ended
Basic and Diluted Earnings Per Limited Partner:	June 30,						June 30,
(in thousands, except per unit data)	2024			2023			2024		2023
Net income (loss)	$	(11,044	)	$	(23,906	)	$	70,309	$	51,674
Less General Partner’s interest in net income (loss)		(101	)		(216	)		637		468
Net income (loss) available to limited partners		(10,943	)		(23,690	)		69,672		51,206
Less dilutive impact of theoretical distribution of earnings *		—			—			10,726		7,258
Limited Partner’s interest in net income (loss)	$	(10,943	)	$	(23,690	)	$	58,946	$	43,948
Per unit data:
Basic and diluted net income (loss) available to limited partners	$	(0.31	)	$	(0.67	)	$	1.96	$	1.43
Less dilutive impact of theoretical distribution of earnings *		—			—			0.30		0.20
Limited Partner’s interest in net income (loss)	$	(0.31	)	$	(0.67	)	$	1.66	$	1.23
Weighted average number of Limited Partner units outstanding		35,274			35,603			35,470		35,725

* In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required to present net income per Limited Partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results.

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)		9 Months Ended
	Sep. 30, 2025	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Schedule Of Significant Accounting Policies [Line Items]
Cash, cash equivalents, and restricted cash		$ 45,951,000	$ 57,396,000	$ 45,441,000	$ 14,870,000
Cash and cash equivalents		45,701,000		45,191,000
Restricted cash		250,000		250,000
Derivative maximum payout				5,000,000
Accrued expenses and other current liabilities		132,274,000		115,606,000
Other long-term liabilities		16,019,000		16,175,000
New England Teamsters & Trucking Industry Pension Fund
Schedule Of Significant Accounting Policies [Line Items]
Accrued expenses and other current liabilities		300,000		300,000
Other long-term liabilities		15,700,000		16,000,000.0
New England Teamsters & Trucking Industry Pension Fund \| Significant Other Observable Inputs Level 2
Schedule Of Significant Accounting Policies [Line Items]
Multiemployer plan discounted withdrawal liability		18,600,000		$ 18,500,000
Financial Products Corporation
Schedule Of Significant Accounting Policies [Line Items]
Delivery and branch expense increased (reduced) under weather hedge contract		$ 7,500,000	$ 12,500,000
Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum receivable	$ 15,000,000
Derivative maximum payout	$ 5,000,000
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Cash equivalents, highly liquid investments maturity		3 months
Derivative maximum receivable		$ 12,500,000

Property and Equipment (Tables)

9 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization is computed over the estimated useful lives of the depreciable assets using the straight-line method (in thousands):


	June 30, 2024		September 30, 2023
Property and equipment	$	250,656	$	244,816
Less: accumulated depreciation and amortization		146,199		139,412
Property and equipment, net	$	104,457	$	105,404

Inventories

9 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

Inventories

7) Inventories

The Company’s product inventories are stated at the lower of cost and net realizable value computed on the weighted average cost method. All other inventories, representing parts and equipment are stated at the lower of cost and net realizable value using the FIFO method. The components of inventory were as follows (in thousands):


	June 30, 2024		September 30, 2023
Product	$	19,177	$	33,994
Parts and equipment		21,734		22,469
Total inventory	$	40,911	$	56,463

Goodwill and Intangible Assets, net - Summary of Changes in Company's Goodwill (Detail) $ in Thousands	9 Months Ended
	Jun. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Balance on beginning	$ 262,103
Fiscal year 2024 business combinations	6,257
Balance on ending	$ 268,360

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

9 Months Ended

Jun. 30, 2024

Commitments and Contingencies

14) Commitments and Contingencies

The Company’s operations are subject to the operating hazards and risks normally incidental to handling, storing and transporting and otherwise providing for use by consumers hazardous liquids such as home heating oil and propane. In the ordinary course of business, the Company is a defendant in various legal proceedings and litigation. The Company records a liability when it is probable that a loss has been incurred and the amount is reasonably estimable. We do not believe these matters, when considered individually or in the aggregate, could reasonably be expected to have a material adverse effect on the Company’s results of operations, financial position or liquidity.

The Company maintains insurance policies with insurers in amounts and with coverages and deductibles we believe are reasonable and prudent. However, the Company cannot assure that this insurance will be adequate to protect it from all material expenses related to current and potential future claims, legal proceedings and litigation, as certain types of claims may be excluded from our insurance coverage. If we incur substantial liability and the damages are not covered by insurance, or are in excess of policy limits, or if we incur liability at a time when we are not able to obtain liability insurance, then our business, results of operations and financial condition could be materially adversely affected.

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Detail) - $ / shares
shares in Thousands

1 Months Ended

3 Months Ended

131 Months Ended

132 Months Ended

Jul. 30, 2024

Jun. 30, 2024

May 31, 2024

Apr. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Dec. 31, 2023

May 31, 2023

Sep. 30, 2023

Repurchase Plan

Average Price Paid per Unit

371

141

598

218

20,500

25,422

^[1]

$ 10.97

$ 10.83

$ 10.58

$ 10.86

$ 10.92

$ 11.27

$ 8.82

Maximum Number of Units that May Yet Be Purchased

1,739

2,110

2,196

1,739

2,337

2,555

2,568

Repurchase Plan | Subsequent Event

Average Price Paid per Unit

112

^[1]

$ 11.02

Maximum Number of Units that May Yet Be Purchased

^[2]

1,627

Publicly Announced Plans or Programs As Part of Repurchase Plan

Publicly Announced Plans or Programs As Part of Repurchase Plan | Subsequent Event

371

141

598

218

20,534

Earnings Per Limited Partner Unit

112

[1]	Amount includes repurchase costs.
[2]	Of the total available for repurchase, approximately 1.3 million units are available for repurchase in open market transactions and approximately 0.3 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Earnings Per Limited Partner Unit

9 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

15) Earnings Per Limited Partner Unit

The following table presents the net income allocation and per unit data:


	Three Months Ended						Nine Months Ended
Basic and Diluted Earnings Per Limited Partner:	June 30,						June 30,
(in thousands, except per unit data)	2024			2023			2024		2023
Net income (loss)	$	(11,044	)	$	(23,906	)	$	70,309	$	51,674
Less General Partner’s interest in net income (loss)		(101	)		(216	)		637		468
Net income (loss) available to limited partners		(10,943	)		(23,690	)		69,672		51,206
Less dilutive impact of theoretical distribution of earnings *		—			—			10,726		7,258
Limited Partner’s interest in net income (loss)	$	(10,943	)	$	(23,690	)	$	58,946	$	43,948
Per unit data:
Basic and diluted net income (loss) available to limited partners	$	(0.31	)	$	(0.67	)	$	1.96	$	1.43
Less dilutive impact of theoretical distribution of earnings *		—			—			0.30		0.20
Limited Partner’s interest in net income (loss)	$	(0.31	)	$	(0.67	)	$	1.66	$	1.23
Weighted average number of Limited Partner units outstanding		35,274			35,603			35,470		35,725

Goodwill and Intangible Assets, net - Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Sep. 30, 2023
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 473,263	$ 459,972
Accum. Amortization	395,755	383,666
Net	77,508	76,306
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	431,540	418,190
Accum. Amortization	370,248	358,855
Net	61,292	59,335
Trade Names And Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	41,723	41,782
Accum. Amortization	25,507	24,811
Net	$ 16,216	$ 16,971

Organization - Additional Information (Detail) shares in Thousands		9 Months Ended
	Jul. 06, 2022 USD ($)	Jun. 30, 2024 Customer Segment shares	Mar. 31, 2024 shares	Sep. 30, 2023 shares	Jun. 30, 2023 shares	Mar. 31, 2023 shares	Sep. 30, 2022 shares
Limited Partners' Capital Account [Line Items]
Number of reportable segments \| Segment		1
Number of residential and commercial home heating oil and propane customers served		20,800
Number of customers to whom sell gasoline and diesel fuel		26,800
Sixth Amendment
Limited Partners' Capital Account [Line Items]
Non Seasonal maximum borrowing capacity under revolving credit facility \| $	$ 400,000,000
Maximum borrowing capacity (heating season December to April) under revolving credit facility \| $	$ 550,000,000
Due date of debt	Jul. 06, 2027
Sixth Amendment \| Term Loan
Limited Partners' Capital Account [Line Items]
Outstanding term loan \| $	$ 165,000,000
Senior secured term loan maturity period	5 years
Petro Holdings, Inc
Limited Partners' Capital Account [Line Items]
Ownership interest of Star Acquisitions Inc.		100.00%
Number of customers to whom only home heating oil, gasoline and diesel were sells on a delivery only basis		60,300
Number of residential and commercial home heating oil and propane customers served		397,400
Star Group L.P.
Limited Partners' Capital Account [Line Items]
Percentage of limited partner interest		99.10%
Percentage of general partner interest		0.90%
Star Acquisitions, Inc
Limited Partners' Capital Account [Line Items]
Ownership interest of partnership		100.00%
Common Stock
Limited Partners' Capital Account [Line Items]
Number of outstanding units \| shares		34,774	35,372	35,603	35,603	35,603	36,092
General Partner
Limited Partners' Capital Account [Line Items]
Number of outstanding units \| shares		326	326	326	326	326	326

Common Unit Repurchase and Retirement

9 Months Ended

Jun. 30, 2024

Equity [Abstract]

Common Unit Repurchase and Retirement

4) Common Unit Repurchase and Retirement

In July 2012, the Board adopted a plan to repurchase certain of the Company’s Common Units (the “Repurchase Plan”). Through May 2023, the Company had repurchased approximately 20.5 million Common Units under the Repurchase Plan. In May 2023, the Board authorized an increase of the number of Common Units that remained available for the Company to repurchase from 1.1 million to a total of 2.6 million, of which, approximately 2.3 million were available for repurchase in open market transactions and approximately 0.3 million were available for repurchase in privately-negotiated transactions. There is no guarantee of the number of units that will be purchased under the Repurchase Plan and the Company may discontinue purchases at any time. The Repurchase Plan does not have a time limit. The Board may also approve additional purchases of units from time to time in private transactions. The Company’s repurchase activities take into account SEC safe harbor rules and guidance for issuer repurchases. All of the Common Units purchased under the Repurchase Plan will be retired.

Under the Company’s sixth amended and restated credit agreement dated July 6, 2022, as amended, in order to pay distributions and repurchase Common Units, we must maintain Availability (as defined in the sixth amended and restated credit agreement) of $60 million, 15% of the facility size of $400 million (assuming no borrowings under the seasonal advance) on a historical pro forma and forward-looking basis, and a fixed charge coverage ratio of not less than 1.0 through February 27, 2024 and 1.15 thereafter measured as of the date of repurchase or distribution. (See Note 11—Long-Term Debt and Bank Facility Borrowings).

The following table shows repurchases under the Repurchase Plan:


(in thousands, except per unit amounts)
Period	Total Number of Units Purchased		Average Price Paid per Unit (a)		Total Number of Units Purchased as Part of Publicly Announced Plans or Programs		Maximum Number of Units that May Yet Be Purchased
Fiscal year 2012 to 2023 total		25,422	$	8.82		20,534		2,568

First quarter fiscal year 2024 total		13	$	11.27		13		2,555

Second quarter fiscal year 2024 total		218	$	10.92		218		2,337

April 2024		141	$	10.58		141		2,196
May 2024		86		10.83		86		2,110
June 2024		371		10.97		371		1,739
Third quarter fiscal year 2024 total		598	$	10.86		598		1,739

July 2024		112	$	11.02		112		1,627	(b)

(a)

Amount includes repurchase costs.

(b)

Of the total available for repurchase, approximately 1.3 million units are available for repurchase in open market transactions and approximately 0.3 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Supplemental Disclosure of Cash Flow Information (Tables)

9 Months Ended

Jun. 30, 2024

Supplemental Cash Flow Elements [Abstract]

Schedule of Supplemental Disclosure of Cash Flow Information


	Nine Months Ended
Cash paid during the period for:	June 30,
(in thousands)	2024		2023
Income taxes, net	$	13,294	$	12,986
Interest	$	11,882	$	14,119

Income Taxes (Tables)

9 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Current and Deferred Income Tax Expense

The current and deferred income tax expense for the three and nine months ended June 30, 2024 and June 30, 2023 are as follows:


	Three Months Ended						Nine Months Ended
	June 30,						June 30,
(in thousands)	2024			2023			2024			2023
Income (loss) before income taxes	$	(15,201	)	$	(33,196	)	$	99,196		$	72,100
Current income tax expense (benefit)		(4,418	)		(11,385	)		31,382			30,710
Deferred income tax expense (benefit)		261			2,095			(2,495	)		(10,284	)
Total income tax expense (benefit)	$	(4,157	)	$	(9,290	)	$	28,887		$	20,426

Captive Insurance Collateral - Schedule of Maturities of Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Due within one year	$ 62,937
Due after one year through five years	10,761
Due after five years through ten years	0
Total	$ 73,698	$ 70,717

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Sep. 30, 2023
Statement of Financial Position [Abstract]
Receivables, allowance	$ 10,028	$ 8,375

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands	Total	General Partner	Common Stock	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Sep. 30, 2022	$ 257,915	$ (3,656)	$ 277,177	$ (15,606)
Beginning Balance, unit at Sep. 30, 2022		326	36,092
Net income (loss)	51,674	$ 468	$ 51,206
Unrealized gain on pension plan obligation	1,144			1,144
Tax effect of unrealized gain on pension plan obligation	(305)			(305)
Unrealized gain (loss) on captive insurance collateral	1,080			1,080
Tax effect of unrealized gain (loss) on captive insurance collateral	(227)			(227)
Unrealized gain (loss) on interest rate hedges	(510)			(510)
Tax effect of unrealized gain (loss) on interest rate hedges	137			137
Distributions	(17,624)	(915)	(16,709)
Retirement of units	(4,475)		$ (4,475)
Retirement of units, shares			(489)
Ending Balance at Jun. 30, 2023	288,809	$ (4,103)	$ 307,199	(14,287)
Ending Balance, Unit at Jun. 30, 2023		326	35,603
Beginning Balance at Mar. 31, 2023	318,175	$ (3,553)	$ 336,674	(14,946)
Beginning Balance, unit at Mar. 31, 2023		326	35,603
Net income (loss)	(23,906)	$ (216)	$ (23,690)
Unrealized gain on pension plan obligation	382			382
Tax effect of unrealized gain on pension plan obligation	(104)			(104)
Unrealized gain (loss) on captive insurance collateral	(50)			(50)
Tax effect of unrealized gain (loss) on captive insurance collateral	11			11
Unrealized gain (loss) on interest rate hedges	571			571
Tax effect of unrealized gain (loss) on interest rate hedges	(151)			(151)
Distributions	(6,119)	(334)	(5,785)
Ending Balance at Jun. 30, 2023	288,809	$ (4,103)	$ 307,199	(14,287)
Ending Balance, Unit at Jun. 30, 2023		326	35,603
Beginning Balance at Sep. 30, 2023	263,724	$ (4,615)	$ 281,862	(13,523)
Beginning Balance, unit at Sep. 30, 2023		326	35,603
Net income (loss)	70,309	$ 637	$ 69,672
Unrealized gain on pension plan obligation	955			955
Tax effect of unrealized gain on pension plan obligation	(240)			(240)
Unrealized gain (loss) on captive insurance collateral	1,596			1,596
Tax effect of unrealized gain (loss) on captive insurance collateral	(336)			(336)
Unrealized gain (loss) on interest rate hedges	(1,007)			(1,007)
Tax effect of unrealized gain (loss) on interest rate hedges	270			270
Distributions	(18,689)	(1,041)	(17,648)
Retirement of units	(9,029)		$ (9,029)
Retirement of units, shares			(829)
Ending Balance at Jun. 30, 2024	307,553	$ (5,019)	$ 324,857	(12,285)
Ending Balance, Unit at Jun. 30, 2024		326	34,774
Beginning Balance at Mar. 31, 2024	331,135	$ (4,544)	$ 348,382	(12,703)
Beginning Balance, unit at Mar. 31, 2024		326	35,372
Net income (loss)	(11,044)	$ (101)	$ (10,943)
Unrealized gain on pension plan obligation	317			317
Tax effect of unrealized gain on pension plan obligation	(80)			(80)
Unrealized gain (loss) on captive insurance collateral	401			401
Tax effect of unrealized gain (loss) on captive insurance collateral	(84)			(84)
Unrealized gain (loss) on interest rate hedges	(186)			(186)
Tax effect of unrealized gain (loss) on interest rate hedges	50			50
Distributions	(6,455)	(374)	(6,081)
Retirement of units	(6,501)		$ (6,501)
Retirement of units, shares			(598)
Ending Balance at Jun. 30, 2024	$ 307,553	$ (5,019)	$ 324,857	$ (12,285)
Ending Balance, Unit at Jun. 30, 2024		326	34,774

Summary of Significant Accounting Policies

9 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2) Summary of Significant Accounting Policies

Basis of Presentation

The Consolidated Financial Statements include the accounts of Star and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation.

The financial information included herein is unaudited; however, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair statement of financial condition and results for the interim periods. Due to the seasonal nature of the Company’s business, the results of operations and cash flows for the nine-month period ended June 30, 2024 are not necessarily indicative of the results to be expected for the full year.

These interim financial statements of the Company have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”) and should be read in conjunction with the financial statements included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2023.

Comprehensive Income (Loss)

Comprehensive income (loss) is comprised of Net income (loss) and Other comprehensive income (loss). Other comprehensive income (loss) consists of the unrealized gain on amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized gain on available-for-sale investments, unrealized gain (loss) on interest rate hedges and the corresponding tax effects.

Cash, Cash Equivalents, and Restricted Cash

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At June 30, 2024, the $46.0 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $45.7 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2023, the $45.4 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $45.2 million of cash and cash equivalents and $0.3 million of restricted cash. Restricted cash represents deposits held by our captive insurance company that are required by state insurance regulations to remain in the captive insurance company as cash.

Fair Value Valuation Approach

The Company uses valuation approaches that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels:

•

Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date.

•

Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability.

•

Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.

Captive Insurance Collateral

The captive insurance collateral is held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. If we did not deposit cash into the trust, the third party carrier would require that we issue an equal amount of letters of credit, which would reduce our availability under the sixth amended and restated credit agreement. Due to the expected timing of claim payments, the nature of the collateral agreement with the carrier, and our captive insurance company’s source of other operating cash, the collateral is not expected to be used to pay obligations within the next twelve months.

Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive income (loss), except for losses from impairments which are determined to be other-than-temporary. Realized gains and losses, and declines in value judged to be other-than-temporary on available-for-sale securities are included in the determination of net income and are included in Interest expense, net, at which time the average cost basis of these securities are adjusted to fair value.

Weather Hedge Contract

To partially mitigate the adverse effect of warm weather on cash flows, the Company has used weather hedge contracts for a number of years. Weather hedge contracts are recorded in accordance with the intrinsic value method defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-45-15 Derivatives and Hedging, Weather Derivatives (EITF 99-2). The premium paid is included in the caption “Prepaid expenses and other current assets” in the accompanying balance sheets and amortized over the life of the contract, with the intrinsic value method applied at each interim period.

The Company entered into weather hedge contracts for fiscal years 2023 and 2024. The hedge period runs from November 1 through March 31, taken as a whole. The “Payment Thresholds,” or strikes, are set at various levels and are referenced against degree days for the prior ten year average. Under these contracts, the maximum amount the Company can receive is $12.5 million annually. For the contracts applicable to fiscal 2023, we were additionally obligated to make an annual payment capped at $5.0 million if degree days exceeded the Payment Threshold. This obligation does not exist under the contract applicable to fiscal year 2024.

The temperatures experienced during the hedge period through March 31, 2024 and March 31, 2023 were warmer than the strikes in the weather hedge contracts. As a result at June 30, 2024 and June 30, 2023, the Company reduced delivery and branch expenses and recorded a receivable under those contracts of $7.5 million and $12.5 million, respectively. The amounts were received in full in April 2024 and April 2023, respectively.

For fiscal 2025, the Company entered into weather hedge contracts with the similar hedge period described above. The maximum that the Company can receive is $15.0 million annually and we are additionally obligated to make an annual payment capped at $5.0 million if degree days exceed the Payment Threshold.

New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability

As of June 30, 2024, we had $0.3 million and $15.7 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, on our Condensed Consolidated Balance Sheet representing the remaining balance of the NETTI Fund withdrawal liability. As of September 30, 2023, we had $0.3 million and $16.0 million balances reflected in these categories respectively. Based on the borrowing rates currently available to the Company for long-term financing of a similar maturity, the fair value of the NETTI Fund withdrawal liability as of June 30, 2024 and September 30, 2023 was $18.6 million and $18.5 million, respectively. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of this liability.

Recently Adopted Accounting Pronouncements

In October 2021, the FASB issued ASU No. 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires accounting for contract assets and liabilities from contracts with customers in a business combination to be accounted for in accordance with ASC No. 606. The Company adopted the ASU effective October 1, 2023. The Company's adoption of the ASU did not have an impact on the Company's condensed consolidated financial statements and related disclosures.

Recently Issued Accounting Pronouncements

In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The disclosure requirements included in ASU No. 2023-07 are required for all public entities, including entities with a single reportable segment. The standard is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. The guidance is required to be applied on a retrospective basis. The Company has not determined the timing of adoption and is currently evaluating the impact of the standard on its consolidated financial statement disclosures.

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to income tax disclosures, which requires that an entity, on an annual basis, disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid. The standard is effective for fiscal years beginning after December 15, 2024. Adoption is either with a prospective method or a fully retrospective method of transition. Early adoption is permitted. The Company has not determined the timing of adoption and is currently evaluating the impact of the new standard on its consolidated financial statements.

Subsequent Events

9 Months Ended

Jun. 30, 2024

Subsequent Events [Abstract]

Subsequent Events

16) Subsequent Events

Quarterly Distribution Declared

In July 2024, we declared a quarterly distribution of $0.1725 per unit, or $0.69 per unit on an annualized basis, on all Common Units with respect to the third quarter of fiscal 2024, paid on August 7, 2024, to holders of record on July 29, 2024. The amount of distributions in excess of the minimum quarterly distribution of $0.0675 are distributed in accordance with our Partnership Agreement, subject to the management incentive compensation plan. As a result, $6.0 million will be paid to the Common Unit holders, $0.4 million to the General Partner unit holders (including $0.3 million of incentive distribution as provided in our Partnership Agreement) and $0.3 million to management pursuant to the management incentive compensation plan which provides for certain members of management to receive incentive distributions that would otherwise be payable to the General Partner.

Common Units Repurchased and Retired

Through July 30, 2024, in accordance with the Repurchase Plan, the Company repurchased and retired approximately 0.1 million Common Units at an average price paid of $11.02 per unit.

Acquisitions

In July 2024 we entered into a definitive agreement to purchase a heating oil business for approximately $35 million before working capital adjustments. The acquisition is expected to close in the fourth quarter of fiscal 2024.

Goodwill and Intangible Assets, net (Tables)

9 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Company's Goodwill

A summary of changes in Company’s goodwill is as follows (in thousands):


Balance as of September 30, 2023	$	262,103
Fiscal year 2024 business combinations		6,257
Balance as of June 30, 2024	$	268,360

Intangible Assets Subject to Amortization

The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands):


	June 30, 2024						September 30, 2023
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	431,540	$	370,248	$	61,292	$	418,190	$	358,855	$	59,335
Trade names and other intangibles		41,723		25,507		16,216		41,782		24,811		16,971
Total	$	473,263	$	395,755	$	77,508	$	459,972	$	383,666	$	76,306

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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-Section 55
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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Revenue Recognition - Summary of Changes in Allowance for Credit Losses (Detail) $ in Thousands	9 Months Ended
	Jun. 30, 2024 USD ($)
Revenue from Contract with Customer [Abstract]
Balance at September 30, 2023	$ 8,375
Current period provision	6,945
Write-offs, net and other	(5,292)
Balance as of June 30, 2024	$ 10,028

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivatives and Hedging-Disclosures and Fair Value Measurements

9 Months Ended

Jun. 30, 2024

Derivatives and Hedging-Disclosures and Fair Value Measurements

6) Derivatives and Hedging—Disclosures and Fair Value Measurements

The Company uses derivative instruments such as futures, options and swap agreements in order to mitigate exposure to market risk associated with the purchase of home heating oil for price-protected customers, physical inventory on hand, inventory in transit, priced purchase commitments and internal fuel usage. FASB ASC 815-10-05 Derivatives and Hedging, established accounting and reporting standards requiring that derivative instruments be recorded at fair value and included in the consolidated balance sheet as assets or liabilities, along with qualitative disclosures regarding the derivative activity. The Company has elected not to designate its commodity derivative instruments as hedging derivatives, but rather as economic hedges whose change in fair value is recognized in its statement of operations in the caption “(Increase) decrease in the fair value of derivative instruments.” Depending on the risk being economically hedged, realized gains and losses are recorded in cost of product, cost of installations and services, or delivery and branch expenses.

As of June 30, 2024, the Company held the following derivative instruments in order to hedge a substantial majority of the purchase price associated with heating oil gallons anticipated to be sold to its price-protected customers that settle in future months to match anticipated sales: 7.2 million gallons of swap contracts, 3.8 million gallons of call options, 3.5 million gallons of put options, and 37.0 million net gallons of synthetic call options. The Company held the following derivative instruments to hedge its physical inventory on hand, inventory in transit and basis risk: 0.1 million gallons of swap contracts, 0.2 million gallons of long future contracts and 6.9 million gallons of short future contracts that settle in future months. The Company held 7.9 million gallons of swap contracts that settle in future months to hedge its internal fuel usage and other activities for fiscal 2024 and 2025.

As of June 30, 2023, the Company held the following derivative instruments in order to hedge a substantial majority of the purchase price associated with heating oil gallons anticipated to be sold to its price-protected customers that settle in future months to match anticipated sales: 5.0 million gallons of swap contracts, 6.1 million gallons of call options, 2.2 million gallons of put options, and 41.6 million net gallons of synthetic call options. The Company held the following derivative instruments to hedge its physical inventory on hand, inventory in transit and basis risk: 0.9 million gallons of swap contracts and 10.9 million gallons of short future contracts that settle in future months. The Company held 5.4 million gallons of swap contracts that settle in future months to hedge its internal fuel usage and other activities for fiscal 2023 and 2024.

As of June 30, 2024, the Company has interest rate swap agreements in order to mitigate exposure to market risk associated with variable rate interest on $52.9 million, or 40.0%, of its long term debt. The Company has designated its interest rate swap agreements as cash flow hedging derivatives. To the extent these derivative instruments are effective and the accounting standard’s documentation requirements have been met, changes in fair value are recognized in other comprehensive income (loss) until the underlying hedged item is recognized in earnings. As of June 30, 2024 the fair value of the swap contracts was $0.6 million. As of September 30, 2023, the notional value of the swap contracts was $55.5 million and the fair value of the swap contracts was $1.6 million. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of the swap contracts.

The Company’s derivative instruments are with the following counterparties: Bank of America, N.A., Bank of Montreal, Cargill, Inc., Citibank, N.A., JPMorgan Chase Bank, N.A., Key Bank, N.A. and Wells Fargo Bank, N.A. The Company assesses counterparty credit risk and considers it to be low. We maintain master netting arrangements that allow for the non-conditional offsetting of amounts receivable and payable with counterparties to help manage our risks and record derivative positions on a net basis. The Company generally does not receive cash collateral from its counterparties and does not restrict the use of cash collateral it maintains at counterparties. At June 30, 2024, the aggregate cash posted as collateral in the normal course of business at counterparties was $1.5 million and recorded in “Prepaid expense and other current assets.” Positions with counterparties who are also parties to our credit agreement are collateralized under that facility. As of June 30, 2024, $2.9 million hedge positions or payable amounts were secured under the credit facility.

The Company’s Level 1 derivative assets and liabilities represent the fair value of commodity contracts used in its hedging activities that are identical and traded in active markets. The Company’s Level 2 derivative assets and liabilities represent the fair value of commodity and interest rate contracts used in its hedging activities that are valued using either directly or indirectly observable inputs, whose nature, risk and class are similar. No significant transfers of assets or liabilities have been made into and out of the Level 1 or Level 2 tiers. All derivative instruments were non-trading positions and were either a Level 1 or Level 2 instrument. The Company had no Level 3 derivative instruments. The fair market value of our Level 1 and Level 2 derivative assets and liabilities are calculated by our counter-parties and are independently validated by the Company. The Company’s calculations are, for Level 1 derivative assets and liabilities, based on the published New York Mercantile Exchange (“NYMEX”) market prices for the commodity contracts open at the end of the period. For Level 2 derivative assets and liabilities the calculations performed by the Company are based on a combination of the NYMEX published market prices and other inputs, including such factors as present value, volatility and duration.

The Company had no assets or liabilities that are measured at fair value on a nonrecurring basis subsequent to their initial recognition. The Company’s commodity financial assets and liabilities measured at fair value on a recurring basis are listed on the following table.


(In thousands)					Fair Value Measurements at Reporting Date Using:
Derivatives Not Designated as Hedging Instruments					Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs
Under FASB ASC 815-10	Balance Sheet Location	Total			Level 1		Level 2
Asset Derivatives at June 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	7,308		$	—	$	7,308
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net and other long-term liabilities, net balances		469			—		469
Commodity contract assets at June 30, 2024		$	7,777		$	—	$	7,777
Liability Derivatives at June 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	(10,052	)	$	—	$	(10,052	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(499	)		—		(499	)
Commodity contract liabilities at June 30, 2024		$	(10,551	)	$	—	$	(10,551	)
Asset Derivatives at September 30, 2023
Commodity contracts	Fair asset and liability value of derivative instruments	$	17,891		$	—	$	17,891
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net and other long-term liabilities, net balances		779			—		779
Commodity contract assets September 30, 2023		$	18,670		$	—	$	18,670
Liability Derivatives at September 30, 2023
Commodity contracts	Fair asset and liability value of derivative instruments	$	(7,349	)	$	—	$	(7,349	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(679	)		—		(679	)
Commodity contract liabilities September 30, 2023		$	(8,028	)	$	—	$	(8,028	)

The Company’s commodity derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table.


(In thousands)									Gross Amounts Not Offset in the Statement of Financial Position
Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities)	Gross Assets Recognized		Gross Liabilities Offset in the Statement of Financial Position			Net Assets (Liabilities) Presented in the Statement of Financial Position			Financial Instruments		Cash Collateral Received		Net Amount
Long-term derivative assets included in deferred charges and other assets, net		102		(92	)		10			—		—		10
Fair liability value of derivative instruments		7,308		(10,052	)		(2,744	)		—		—		(2,744	)
Long-term derivative liabilities included in other long-term liabilities, net		367		(407	)		(40	)		—		—		(40	)
Total at June 30, 2024	$	7,777	$	(10,551	)	$	(2,774	)	$	—	$	—	$	(2,774	)
Fair asset value of derivative instruments	$	17,815	$	(7,155	)	$	10,660		$	—	$	—	$	10,660
Long-term derivative assets included in deferred charges and other assets, net		567		(452	)		115			—		—		115
Fair liability value of derivative instruments		76		(194	)		(118	)		—		—		(118	)
Long-term derivative liabilities included in other long-term liabilities, net		212		(227	)		(15	)		—		—		(15	)
Total at September 30, 2023	$	18,670	$	(8,028	)	$	10,642		$	—	$	—	$	10,642


(In thousands)
The Effect of Derivative Instruments on the Statement of Operations
		Amount of (Gain) or Loss Recognized						Amount of (Gain) or Loss Recognized
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	Three Months Ended June 30, 2024			Three Months Ended June 30, 2023			Nine Months Ended June 30, 2024			Nine Months Ended June 30, 2023
Commodity contracts	Cost of product (a)	$	2,323		$	5,566		$	20,432		$	10,578
Commodity contracts	Cost of installations and service (a)	$	(133	)	$	(24	)	$	(174	)	$	55
Commodity contracts	Delivery and branch expenses (a)	$	(20	)	$	273		$	(929	)	$	422
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	984		$	(1,036	)	$	8,262		$	19,622

(a)

Represents realized closed positions and includes the cost of options as they expire.

(b)

Represents the change in value of unrealized open positions and expired options.

Goodwill and Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense for intangible assets	$ 13.2	$ 12.8

Income Taxes

9 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

12) Income Taxes

The accompanying financial statements are reported on a fiscal year, however, the Company and its corporate subsidiaries file Federal and State income tax returns on a calendar year.

The current and deferred income tax expense for the three and nine months ended June 30, 2024 and June 30, 2023 are as follows:


	Three Months Ended						Nine Months Ended
	June 30,						June 30,
(in thousands)	2024			2023			2024			2023
Income (loss) before income taxes	$	(15,201	)	$	(33,196	)	$	99,196		$	72,100
Current income tax expense (benefit)		(4,418	)		(11,385	)		31,382			30,710
Deferred income tax expense (benefit)		261			2,095			(2,495	)		(10,284	)
Total income tax expense (benefit)	$	(4,157	)	$	(9,290	)	$	28,887		$	20,426

At June 30, 2024, we did not have unrecognized income tax benefits.

Our continuing practice is to recognize interest and penalties related to income tax matters as a component of income tax expense. We file U.S. Federal income tax returns and various state and local returns. A number of years may elapse before an uncertain tax position is audited and finally resolved. For our Federal income tax returns we have four tax years subject to examination. In our major state tax jurisdictions of New York, Connecticut and Pennsylvania, we have four years that are subject to examination. In the state tax jurisdiction of New Jersey we have five tax years that are subject to examination. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, based on our assessment of many factors, including past experience and interpretation of tax law, we believe that our provision for income taxes reflect the most probable outcome. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
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Derivative Instruments, Gain (Loss) [Line Items]

Derivatives and Hedging-Disclosures and Fair Value Measurements - Effect of Derivative Instruments on Statement of Operations (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Jun. 30, 2024

Jun. 30, 2023

Jun. 30, 2024

Jun. 30, 2023

Amount of (Gain) or Loss Unrealized, commodity contracts

^[1]

$ 984

$ (1,036)

$ 8,262

$ 19,622

Fair Value, Measurements, Recurring | Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 | Commodity Contract | Cost of product

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Recognized, commodity contracts

^[2]

$ 2,323

$ 5,566

$ 20,432

$ 10,578

Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]

Cost and expenses

Fair Value, Measurements, Recurring | Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 | Commodity Contract | Cost of installations and service

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Recognized, commodity contracts

^[2]

$ (133)

$ (24)

$ (174)

$ 55

Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]

Cost and expenses

Fair Value, Measurements, Recurring | Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 | Commodity Contract | Delivery and branch expenses

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Recognized, commodity contracts

^[2]

$ (20)

$ 273

$ (929)

$ 422

Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]

Delivery and branch expenses

[1]	Represents the change in value of unrealized open positions and expired options.
[2]	Represents realized closed positions and includes the cost of options as they expire.

Inventories (Tables)

9 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

Components of Inventory

The components of inventory were as follows (in thousands):


	June 30, 2024		September 30, 2023
Product	$	19,177	$	33,994
Parts and equipment		21,734		22,469
Total inventory	$	40,911	$	56,463

Common Unit Repurchase and Retirement - Additional Information (Detail) - USD ($)		1 Months Ended					3 Months Ended			4 Months Ended	7 Months Ended	131 Months Ended	132 Months Ended
	Jul. 06, 2022	Jul. 30, 2024	Jun. 30, 2024	May 31, 2024	Apr. 30, 2024	Oct. 30, 2023	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Feb. 27, 2024	Sep. 30, 2024	May 31, 2023	Sep. 30, 2023	Jul. 31, 2024	Jul. 31, 2022
Capital Unit [Line Items]
Company's common units authorized for repurchase												2,600,000			1,100,000
Sixth Amendment
Capital Unit [Line Items]
Availability required to repurchase common units	$ 60,000,000
Percentage of the maximum facility size on a historical proforma and forward-looking basis	15.00%
Non Seasonal maximum borrowing capacity under revolving credit facility	$ 400,000,000
Minimum fixed charge coverage ratio for distributions to unit holders or to repurchase common units	100.00%					115.00%				100.00%
Sixth Amendment \| Scenario Forecast
Capital Unit [Line Items]
Minimum fixed charge coverage ratio for distributions to unit holders or to repurchase common units											115.00%
Repurchase Plan
Capital Unit [Line Items]
Company's common units repurchased and retired			371,000	86,000	141,000		598,000	218,000	13,000			20,500,000	25,422,000
Repurchase Plan \| Subsequent Event
Capital Unit [Line Items]
Company's common units repurchased and retired		112,000
Common Stock Available for Repurchase Under Privately Negotiated Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase												300,000
Common Stock Available for Repurchase Under Privately Negotiated Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase														300,000
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase												2,300,000
Common Stock Available for Repurchase Under Open Market Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase		1,300,000

Captive Insurance Collateral (Tables)

9 Months Ended

Jun. 30, 2024

Investments, Debt and Equity Securities [Abstract]

Schedule of Captive Insurance Collateral to be Available-for-sale Investments

The Company considers all of its captive insurance collateral to be Level 1 available-for-sale investments. Investments at June 30, 2024 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	2,606	$	—	$	—		$	2,606
U.S. Government Sponsored Agencies		59,615		65		(406	)		59,274
Corporate Debt Securities		12,186		—		(368	)		11,818
Total	$	74,407	$	65	$	(774	)	$	73,698

Investments at September 30, 2023 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	4,335	$	—	$	—		$	4,335
U.S. Government Sponsored Agencies		50,471		—		(1,620	)		48,851
Corporate Debt Securities		18,210		12		(691	)		17,531
Total	$	73,016	$	12	$	(2,311	)	$	70,717

Schedule of Maturities of Investments

Maturities of investments were as follows at June 30, 2024 (in thousands):


	Net Carrying Amount
Due within one year	$	62,937
Due after one year through five years		10,761
Due after five years through ten years		—
Total	$	73,698

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (11,044)	$ (23,906)	$ 70,309	$ 51,674

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Long-Term Debt and Bank Facility Borrowings (Tables)

9 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Company's Debt

The Company’s debt is as follows (in thousands):


	June 30,				September 30,
	2024				2023
	Carrying Amount		Fair Value (a)		Carrying Amount		Fair Value (a)
Revolving Credit Facility Borrowings	$	4,396	$	4,396	$	240	$	240
Senior Secured Term Loan (b)		131,617		132,125		147,827		148,500
Total debt	$	136,013	$	136,521	$	148,067	$	148,740
Total short-term portion of debt	$	20,896	$	20,896	$	20,740	$	20,740
Total long-term portion of debt (b)	$	115,117	$	115,625	$	127,327	$	128,000

(a)

The face amount of the Company’s variable rate long-term debt approximates fair value.

(b)

Carrying amounts are net of unamortized debt issuance costs of $0.5 million as of June 30, 2024 and $0.7 million as of September 30, 2023.

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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Property, Plant and Equipment [Abstract]

Property and Equipment

9 Months Ended

Jun. 30, 2024

Property and Equipment

8) Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization is computed over the estimated useful lives of the depreciable assets using the straight-line method (in thousands):


	June 30, 2024		September 30, 2023
Property and equipment	$	250,656	$	244,816
Less: accumulated depreciation and amortization		146,199		139,412
Property and equipment, net	$	104,457	$	105,404

Earnings Per Limited Partner Unit - Net Income Allocation and Per Unit Data (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

9 Months Ended

Jun. 30, 2024

Jun. 30, 2023

Jun. 30, 2024

Jun. 30, 2023

Basic and Diluted Earnings Per Limited Partner:

Net income (loss)

$ (11,044)

$ (23,906)

$ 70,309

$ 51,674

Less General Partner's interest in net income (loss)

(101)

(216)

637

468

Net income (loss) available to limited partners

(10,943)

(23,690)

69,672

51,206

Less dilutive impact of theoretical distribution of earnings

^[1]

10,726

7,258

Limited Partner's interest in net income (loss)

$ (10,943)

$ (23,690)

$ 58,946

$ 43,948

Per unit data:

Basic net income (loss) available to limited partners

$ (0.31)

$ (0.67)

$ 1.96

$ 1.43

Diluted net income (loss) available to limited partners

(0.31)

(0.67)

1.96

1.43

Less dilutive impact of theoretical distribution of earnings

^[1]

0.3

0.2

Limited Partner's interest in net income (loss)

^[2]

$ (0.31)

$ (0.67)

$ 1.66

$ 1.23

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

[1]

In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required to present net income per Limited Partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results.

[2]

See Note 15 - Earnings Per Limited Partner Unit.

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Term Loan
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 0.5	$ 0.7

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Derivatives and Hedging-Disclosures and Fair Value Measurements - Additional Information (Detail) gal in Millions	9 Months Ended
	Jun. 30, 2024 USD ($) gal	Jun. 30, 2023 gal	Sep. 30, 2023 USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedging positions or payable amounts secured under credit facility \| $	$ 2,900,000		$ 100,000
Prepaid expense and other current assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Aggregated cash posted as collateral in normal course of business \| $	1,500,000
Interest rate swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value \| $	$ 52,900,000		55,500,000
Percentage of market risk exposure of long term debt	40.00%
Fair Value \| $	$ 600,000		$ 1,600,000
Call Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	3.8	6.1
Call Option \| Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	37.0	41.6
Put Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	3.5	2.2
Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	7.2	5.0
Swap Contracts Bought \| Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	0.1	0.9
Future Contracts \| Long
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	0.2
Future Contracts \| Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	6.9	10.9
Hedge its Internal Fuel Usage and Other Related Activities Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	7.9	5.4

Revenue Recognition - Summary of Disaggregation of Revenue by Major Sources (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation Of Revenue [Line Items]
Total sales	$ 331,640	$ 300,121	$ 1,525,768	$ 1,685,925
Home heating oil and propane
Disaggregation Of Revenue [Line Items]
Total sales	155,161	122,003	1,014,530	1,123,983
Other petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	93,840	101,562	278,319	338,723
Petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	249,001	223,565	1,292,849	1,462,706
Equipment installations
Disaggregation Of Revenue [Line Items]
Total sales	30,143	27,474	90,682	85,471
Equipment maintenance service contracts
Disaggregation Of Revenue [Line Items]
Total sales	35,164	34,564	93,466	92,241
Billable call services
Disaggregation Of Revenue [Line Items]
Total sales	17,332	14,518	48,771	45,507
Installations and services
Disaggregation Of Revenue [Line Items]
Total sales	$ 82,639	$ 76,556	$ 232,919	$ 223,219

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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