0000950170-24-133269 | 10-K | XBRL Viewer

Average Price Paid per Unit

187

598

218

1,016

20,500

25,422

^[1]

$ 11.02

$ 10.86

$ 10.92

$ 11.27

$ 10.91

$ 8.82

Maximum Number of Units that May Yet Be Purchased

1,552

1,739

2,337

2,555

1,552

2,568

Repurchase Plan | Subsequent Event

Average Price Paid per Unit

^[1]

$ 11.12

$ 11.25

Maximum Number of Units that May Yet Be Purchased

1,544

1,549

Publicly Announced Plans or Programs As Part of Repurchase Plan

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

187

598

218

1,016

20,534

Earnings per Limited Partner Units

[1]	Amounts include repurchase costs.
[2]	Of the total available for repurchase, approximately 1.2 million are available for repurchase in open market transactions and 0.3 million are available for repurchase in privately-negotiated transactions.

Earnings per Limited Partner Units

12 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

19) Earnings per Limited Partner Units

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


Basic and Diluted Earnings Per Limited Partner:	Years Ended September 30,
(in thousands, except per unit data)	2024		2023		2022
Net income	$	35,223	$	31,945	$	35,288
Less General Partners’ interest in net income		311		288		281
Net income available to limited partners		34,912		31,657		35,007
Less dilutive impact of theoretical distribution of earnings *		3,125		2,600		3,230
Limited Partner’s interest in net income	$	31,787	$	29,057	$	31,777
Per unit data:
Basic and diluted net income available to limited partners	$	0.99	$	0.89	$	0.94
Less dilutive impact of theoretical distribution of earnings *		0.09		0.08		0.09
Limited Partner’s interest in net income under	$	0.90	$	0.81	$	0.85
Weighted average number of Limited Partner units outstanding		35,273		35,694		37,384

* 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.

Property and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 13.5	$ 13.8	$ 14.4

Captive Insurance Collateral - Schedule of Captive Insurance Collateral to be Available-for-sale Investments (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 75,301	$ 73,016
Gross Unrealized Gain	108	12
Gross Unrealized (Loss)	(558)	(2,311)
Fair Value	74,851	70,717
Cash and Receivables
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	5,741	4,335
Gross Unrealized Gain	0	0
Gross Unrealized (Loss)	0	0
Fair Value	5,741	4,335
U.S. Government Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	57,095
Gross Unrealized Gain	108
Gross Unrealized (Loss)	(104)
Fair Value	57,099
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost		50,471
Gross Unrealized Gain		0
Gross Unrealized (Loss)		(1,620)
Fair Value		48,851
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	12,465	18,210
Gross Unrealized Gain	0	12
Gross Unrealized (Loss)	(454)	(691)
Fair Value	$ 12,011	$ 17,531

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

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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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Quarterly Financial Information Disclosure [Abstract]

Inventories - Components of Inventory (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Inventory Disclosure [Abstract]
Product	$ 17,912	$ 33,994
Parts and equipment	23,675	22,469
Total inventory	$ 41,587	$ 56,463

Selected Quarterly Financial Data

12 Months Ended

Sep. 30, 2024

Selected Quarterly Financial Data

20) Selected Quarterly Financial Data (unaudited)


	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2023		2024		2024			2024			Total
Sales	$	528,096	$	666,032	$	331,640		$	240,331		$	1,766,099
Gross profit for product, installations and services		149,651		206,046		88,247			57,880			501,824
Operating income (loss)		21,621		100,331		(12,291	)		(48,559	)		61,102
Income (loss) before income taxes		18,153		96,244		(15,201	)		(50,642	)		48,554
Net income (loss)		12,979		68,374		(11,044	)		(35,086	)		35,223
Limited Partner interest in net income (loss)		12,861		67,754		(10,943	)		(34,760	)		34,912
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.32	$	1.56	$	(0.31	)	$	(1.00	)	$	0.90


	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2022		2023		2023			2023			Total
Sales	$	648,187	$	737,617	$	300,121		$	266,937		$	1,952,862
Gross profit for product, installations and services		152,551		203,039		64,428			50,733			470,751
Operating income (loss)		23,605		91,515		(29,586	)		(22,989	)		62,545
Income (loss) before income taxes		19,002		86,294		(33,196	)		(26,171	)		45,929
Net income (loss)		13,539		62,041		(23,906	)		(19,729	)		31,945
Limited Partner interest in net income (loss)		13,417		61,479		(23,690	)		(19,549	)		31,657
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.33	$	1.42	$	(0.67	)	$	(0.55	)	$	0.81

(a)

The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.

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

12 Months Ended

Sep. 27, 2024

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Additional loan repayments

$ 148,500,000

$ 16,500,000

$ 110,500,000

Hedging positions and payable amounts secured under credit facility

14,200,000

100,000

Letters of credit issued and outstanding

5,200,000

3,200,000

Revolving credit facility outstanding

^[1]

210,005,000

148,740,000

5,000

240,000

Availability under credit agreement

166,500,000

202,100,000

Total restricted net assets

254,000,000

$ 253,700,000

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

475,000,000

Issuance of line of credit for working capital purposes

$ 25,000,000

Senior secured term loan maturity date

Sep. 27, 2029

Facility size that can be increased without consulting bank group

$ 200,000,000

Term loan annual payment percentage

25.00%

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%

Facility size that can be increased additional without consulting bank group

200,000,000

Maximum | Credit Agreement

Availability percentage to maximum facility size

12.50%

Senior secured leverage ratio during quarters ending June or September

300.00%

Senior secured leverage ratio during quarters ending December or March

550.00%

Maximum facility size

$ 35,000,000

Quarterly | Credit Agreement

Term loan periodic payment

5,300,000

Annually | Maximum | Credit Agreement

Term loan periodic payment

4,000,000

Term Loan

Additional loan repayments

$ 4,000,000

Debt instrument, effective interest rate

7.20%

6.60%

Term Loan | Credit Agreement

^[1],[2]

$ 210,000,000

$ 148,500,000

Senior secured term loan maturity period

Outstanding term loan

$ 210,000,000

5 years

Revolving Credit Facility

Debt instrument, effective interest rate

7.50%

6.30%

Revolving credit facility outstanding

$ 200,000

Revolving Credit Facility | Maximum

Revolving credit facility outstanding

$ 100,000

[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 $1.2 million as of September 30, 2024 and $0.7 million as of September 30, 2023.

Selected Quarterly Financial Data (Tables)

12 Months Ended

Sep. 30, 2024

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data


	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2023		2024		2024			2024			Total
Sales	$	528,096	$	666,032	$	331,640		$	240,331		$	1,766,099
Gross profit for product, installations and services		149,651		206,046		88,247			57,880			501,824
Operating income (loss)		21,621		100,331		(12,291	)		(48,559	)		61,102
Income (loss) before income taxes		18,153		96,244		(15,201	)		(50,642	)		48,554
Net income (loss)		12,979		68,374		(11,044	)		(35,086	)		35,223
Limited Partner interest in net income (loss)		12,861		67,754		(10,943	)		(34,760	)		34,912
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.32	$	1.56	$	(0.31	)	$	(1.00	)	$	0.90


	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2022		2023		2023			2023			Total
Sales	$	648,187	$	737,617	$	300,121		$	266,937		$	1,952,862
Gross profit for product, installations and services		152,551		203,039		64,428			50,733			470,751
Operating income (loss)		23,605		91,515		(29,586	)		(22,989	)		62,545
Income (loss) before income taxes		19,002		86,294		(33,196	)		(26,171	)		45,929
Net income (loss)		13,539		62,041		(23,906	)		(19,729	)		31,945
Limited Partner interest in net income (loss)		13,417		61,479		(23,690	)		(19,549	)		31,657
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.33	$	1.42	$	(0.67	)	$	(0.55	)	$	0.81

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of Star Group, L.P. and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation.
Comprehensive Income	Comprehensive Income Comprehensive income is comprised of Net income and Other comprehensive income (loss). Other comprehensive income (loss) consists of the unrealized gain (loss) amortization on the Company’s pension plan obligation for its frozen defined benefit pension plan, unrealized gain (loss) on available-for-sale investments, unrealized gain (loss) on interest rate hedges and the corresponding tax effects.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition Refer to Note 3 – Revenue Recognition for revenue recognition accounting policies. Sales of petroleum products are recognized at the time of delivery to the customer and sales of heating and air conditioning equipment are recognized upon completion of installation. Revenue from repairs, maintenance and other services are recognized upon completion of the service. Payments received from customers for equipment service contracts are deferred and amortized into income over the terms of the respective service contracts, on a straight-line basis, which generally do not exceed one year. To the extent that the Company anticipates that future costs for fulfilling its contractual obligations under its service maintenance contracts will exceed the amount of deferred revenue currently attributable to these contracts, the Company recognizes a loss in current period earnings equal to the amount that anticipated future costs exceed related deferred revenues.
Cost of Product	Cost of Product Cost of product includes the cost of home heating oil, diesel, propane, kerosene, gasoline, throughput costs, barging costs, option costs, and realized gains/losses on closed derivative positions for product sales.
Cost of Installations and Services	Cost of Installations and Services Cost of installations and services includes equipment and material costs, wages and benefits for equipment technicians, dispatchers and other support personnel, subcontractor expenses, commissions and vehicle related costs.
Delivery and Branch Expenses	Delivery and Branch Expenses Delivery and branch expenses include wages and benefits and department related costs for drivers, dispatchers, garage mechanics, customer service, sales and marketing, compliance, credit and branch accounting, information technology, vehicle and property rental costs, insurance, weather hedge contract costs and recoveries, and operational management and support.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses include property costs, wages and benefits (including profit sharing) and department related costs for human resources, finance and corporate accounting, internal audit, administrative support and supply.
Allocation of Net Income	Allocation of Net Income Net income for partners’ capital and statement of operations is allocated to the general partner and the limited partners in accordance with their respective ownership percentages, after giving effect to cash distributions paid to the general partner in excess of its ownership interest, if any.
Net Income per Limited Partner Unit	Net Income per Limited Partner Unit Income per limited partner unit is computed in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 260-10-05 Earnings Per Share, Master Limited Partnerships (EITF 03-06), by dividing the limited partners’ interest in net income by the weighted average number of limited partner units outstanding. The pro forma nature of the allocation required by this standard provides that 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 periods were distributed, 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. However, for periods in which the Company’s aggregate net income exceeds its aggregate distributions for such period, it will have the impact of reducing the earnings per limited partner unit, as the calculation according to this standard results in a theoretical increased allocation of undistributed earnings to the general partner. In accounting periods where aggregate net income does not exceed aggregate distributions for such period, this standard does not have any impact on the Company’s net income per limited partner unit calculation. A separate and independent calculation for each quarter and year-to-date period is performed, in which the Company’s contractual participation rights are taken into account.
Cash Equivalents, Receivables, Revolving Credit Facility Borrowings, and Accounts Payable	Cash Equivalents, Receivables, Revolving Credit Facility Borrowings, and Accounts Payable The carrying amount of cash equivalents, receivables, revolving credit facility borrowings, and accounts payable approximates fair value because of the short maturity of these instruments.
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 September 30, 2024, the $117.6 million of cash, cash equivalents, and restricted cash on the consolidated statement of cash flows is comprised of $117.3 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 consolidated statement of cash flows is comprised 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.
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.
Inventories	Inventories Liquid 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 or net realizable value using the FIFO method.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation is computed over the estimated useful lives of the depreciable assets using the straight-line method. Land improvement useful lives are between ten and twenty years, buildings and leasehold improvements useful lives are between five and thirty years, fleet and other equipment useful lives are between one to fifteen years, tanks and equipment lives are between three to ten years, furniture, fixtures and office equipment useful lives are between five to ten years.
Operating Lease Right-of-Use Assets and Related Lease Liabilities	Operating Lease Right-of-Use Assets and Related Lease Liabilities The Company determines if an arrangement is a lease at inception. Lease liabilities are measured at the lease commencement date in an amount equal to the present value of the minimum lease payments over the lease term. Right-of-use (“ROU”) assets are recognized based on the amount of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, minus any lease incentives received, plus any initial direct costs incurred. Renewal options are included in the calculation of the ROU asset and lease liability when it is determined that they are reasonably certain of exercise. Certain of our lease arrangements contain non-lease components such as common area maintenance. We have elected to account for the lease component and its associated non-lease components as a single lease component for properties and vehicles. Leases with an initial term of 12 months or less are not recognized on our balance sheet. The Company has leases that have variable payments, including lease payments where lease payment increases are based on the percentage change in the Consumer Price Index. For such leases, payment at the lease commencement date is used to measure the ROU assets and operating lease liabilities. Changes in the index and other variable payments are expensed as incurred. The interest rate used to determine the present value of the future lease payments is our incremental borrowing rate, because the interest rate implicit in our operating leases is not readily determinable. The basis for an incremental borrowing rate is our term loan, market-based yield curves and comparable debt securities.
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 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 gain (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.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill and intangible assets include goodwill, customer lists, trade names and covenants not to compete. Goodwill is the excess of cost over the fair value of net assets in the acquisition of a company. Goodwill and intangible assets with indefinite useful lives are not amortized, but instead are annually tested for impairment. The Company has one reporting unit and performs a qualitative, and when necessary quantitative, impairment test on its goodwill annually on August 31st or more frequently if events or circumstances indicate that the value of goodwill might be impaired. We performed qualitative assessments (commonly referred to as Step 0) to evaluate whether it is more-likely-than-not (a likelihood that is more than 50%) that goodwill has been impaired, as a basis to determine whether it is necessary to perform the two-step quantitative impairment test. This qualitative assessment includes a review of factors such as our reporting unit’s market value compared to its carrying value, our short-term and long-term unit price performance, our planned overall business strategy compared to recent financial results, as well as macroeconomic conditions, industry and market considerations, cost factors, and other relevant Company-specific events. Goodwill impairment if any, needs to be determined if the net book value of a reporting unit exceeds its estimated fair value. If goodwill is determined to be impaired, the amount of impairment is measured based on the excess of the net book value of the goodwill over the implied fair value of the goodwill. The Company performed its annual goodwill impairment valuation in each of the periods ended August 31, 2024, 2023, and 2022, and it was determined based on each year’s analysis that there was no goodwill impairment. Intangible assets with finite useful lives are amortized over their respective estimated useful lives to their estimated residual values, and reviewed for impairment whenever changes in circumstances indicate that the assets may be impaired. The assessment for impairment requires estimates of future cash flows related to the intangible asset. To the extent the carrying value of the assets exceeds its future undiscounted cash flows, an impairment loss is recorded based on the fair value of the asset. We use amortization methods and determine asset values based on our best estimates using reasonable and supportable assumptions and projections. Key assumptions used to determine the value of these intangibles include projections of future customer attrition or growth rates, product margin increases, operating expenses, our cost of capital, and corporate income tax rates. For significant acquisitions we may engage a third party valuation firm to assist in the valuation of intangible assets of that acquisition. We assess the useful lives of intangible assets based on the estimated period over which we will receive benefit from such intangible assets such as historical evidence regarding customer churn rate. In some cases, the estimated useful lives are based on contractual terms. Customer lists are the names and addresses of an acquired company’s customers. Based on historical retention experience, these lists are amortized on a straight-line basis over seven to ten years. Trade names are the names of acquired companies. Based on the economic benefit expected and historical retention experience of customers, trade names are amortized on a straight-line basis over three to twenty years.
Business Combinations	Business Combinations We use the acquisition method of accounting. The acquisition method of accounting requires us to use significant estimates and assumptions, including fair value estimates, as of the business combination date, and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the amounts recognized for a business combination may be adjusted). Each acquired company’s operating results are included in our consolidated financial statements starting on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Tangible and identifiable intangible assets acquired and liabilities assumed as of the date of acquisition are recorded at the acquisition date fair value. The separately identifiable intangible assets generally are comprised of customer lists, trade names and covenants not to compete. Goodwill is recognized for the excess of the purchase price over the net fair value of assets acquired and liabilities assumed. Costs that are incurred to complete the business combination such as legal and other professional fees are not considered part of consideration transferred and are charged to general and administrative expense as they are incurred. For any given acquisition, certain contingent consideration may be identified. Estimates of the fair value of liability or asset classified contingent consideration are included under the acquisition method as part of the assets acquired or liabilities assumed. At each reporting date, these estimates are remeasured to fair value, with changes recognized in earnings.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company reviews intangible assets and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Company determines whether the carrying values of such assets are recoverable over their remaining estimated lives through undiscounted future cash flow analysis. If such a review should indicate that the carrying amount of the assets is not recoverable, the Company will reduce the carrying amount of such assets to fair value.
Finance Charge Income	Finance Charge Income Finance charge income represents late customer payment charges and financing income from extended payment plans associated with installations.
Deferred Charges	Deferred Charges Deferred charges represent the costs associated with the issuance of the term loan and revolving credit facility and are amortized over the life of the facility.
Advertising	Advertising Advertising costs are expensed as they are incurred. Advertising expenses were $15.0 million, $13.5 million, and $13.0 million, in 2024, 2023, and 2022, respectively and are recorded in delivery and branch expenses.
Customer Credit Balances	Customer Credit Balances Customer credit balances represent payments received in advance from customers pursuant to a balanced payment plan (whereby customers pay on a fixed monthly basis) and the payments made have exceeded the charges for liquid product and other services.
Environmental Costs	Environmental Costs Costs associated with managing hazardous substances and pollution are expensed on a current basis. Accruals are made for costs associated with the remediation of environmental pollution when it becomes probable that a liability has been incurred and the amount can be reasonably estimated. Liabilities are recorded in accrued expenses and other current liabilities.
Self Insurance Liability	Self-Insurance Liability The Company self-insures a number of risks, including a portion of workers’ compensation, auto, general liability and medical liability. Self-insurance liabilities are established and periodically evaluated, based upon expectations as to what the ultimate liability may be for outstanding claims using developmental factors based upon historical claim experience, including frequency, severity, demographic factors and other actuarial assumptions, with support from a qualified third-party actuary and external consultants. Liabilities are recorded in accrued expenses and other current liabilities.
Income Taxes	Income Taxes At a special meeting held October 25, 2017, unitholders voted in favor of proposals to have the Company be treated as a corporation effective November 1, 2017, instead of a partnership, for federal income tax purposes (commonly referred to as a “check-the-box” election) along with amendments to our Partnership Agreement to effect such changes in income tax classification. For corporate subsidiaries of the Company, a consolidated Federal income tax return is filed. 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. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of assets and liabilities and their respective tax bases and operating loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is recognized if, based on the weight of available evidence including historical tax losses, it is more likely than not that some or all of deferred tax assets will not be realized. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Our continuing practice is to recognize interest and penalties related to income tax matters as a component of income tax expense.
Sales, Use and Value Added Taxes	Sales, Use and Value Added Taxes Taxes are assessed by various governmental authorities on many different types of transactions. Sales reported for product, installations and services exclude taxes.
Derivatives and Hedging	Derivatives and Hedging Derivative instruments are recorded at fair value and included in the consolidated balance sheet as assets or liabilities. The Company has elected not to designate its commodity derivative instruments as hedging instruments but rather as economic hedges whose changes in fair value of the derivative instruments are recognized in our 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. 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.
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 (see Note 7 to the consolidated financial statements): • 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.
Weather Hedge Contract	Weather Hedge Contract To partially mitigate the effect of 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 2022, 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 2022 and 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 and March 31, 2022 were warmer than the strikes in the weather hedge contracts. As a result for fiscal 2024, 2023, and 2022, the Company reduced delivery and branch expenses for the gains realized under those contracts of $7.5 million, $12.5 million and $1.1 million respectively. The amounts were received in full in April 2024, April 2023 and April 2022, 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.
Pension plan	Pension plan The Company has one frozen defined benefit pension plan (“the Plan”). The Company has no post-retirement benefit plans. The Company estimates the rate of return on plan assets and the discount rate used to estimate the present value of future benefit obligations in determining its annual pension and other postretirement benefit cost. The Company believes that the assumptions utilized in recording its obligations under its plan are reasonable based on its experience and market conditions.
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 standard effective October 1, 2023. The adoption did not have a material impact on its 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 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. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring disclosure in the notes to the financial statements for specified information about certain costs and expenses. The standard is effective for fiscal years beginning after December 15, 2026, with early adoption and retrospective application permitted. We are currently evaluating the impact of this standard on our consolidated financial statements and related disclosures.

Subsequent Events - Additional Information (Detail) $ / shares in Units, $ in Millions		1 Months Ended	12 Months Ended
	Oct. 01, 2024 USD ($)	Oct. 31, 2024 USD ($) $ / shares	Sep. 30, 2024 USD ($) PartnershipUnit	Sep. 30, 2023 USD ($) PartnershipUnit	Sep. 30, 2022 USD ($) PartnershipUnit
Heating Oil Businesses
Subsequent Event [Line Items]
Number of businesses acquired \| PartnershipUnit			4	2	5
Aggregate purchase price partnership acquired			$ 49.4	$ 19.8	$ 15.6
Subsequent Event
Subsequent Event [Line Items]
Aggregate purchase price partnership acquired	$ 0.7
Subsequent Event \| Divident Declared
Subsequent Event [Line Items]
Distribution declared \| $ / shares		$ 0.1725
Partners capital projected distribution amount on annualized basis \| $ / shares		0.69
Minimum dividend distribution per unit \| $ / shares		$ 0.0675
Amount to paid to common unit holders		$ 6.0
Amount to paid to the General Partner		0.4
Incentive distribution to the General Partner		0.3
Incentive distributions to management		$ 0.3
Dividend paid date		Nov. 06, 2024
Dividend record date		Oct. 28, 2024

Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

11) Goodwill and Other Intangible Assets

Goodwill

A summary of changes in the Company’s goodwill during the fiscal years ended September 30, 2024 and 2023 are as follows (in thousands):


Balance as of September 30, 2022	$	254,110
Fiscal year 2023 business combinations		7,993
Balance as of September 30, 2023		262,103
Fiscal year 2024 business combinations		13,726
Balance as of September 30, 2024	$	275,829

Intangibles, net

Intangible assets subject to amortization consist of the following (in thousands):


	September 30,
	2024						2023
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	452,340	$	373,860	$	78,480	$	418,190	$	358,855	$	59,335
Trade names and other intangibles		46,895		26,663		20,232		41,782		24,811		16,971
Total	$	499,235	$	400,523	$	98,712	$	459,972	$	383,666	$	76,306

Amortization expense for intangible assets was $18.0 million, $18.6 million, and $18.2 million, for the fiscal years ended September 30, 2024, 2023, and 2022, respectively. Total estimated annual amortization expense related to intangible assets subject to amortization, for the year ending September 30, 2025 and the four succeeding fiscal years ending September 30, is as follows (in thousands):


	Amount
2025	$	17,036
2026	$	13,985
2027	$	13,267
2028	$	11,148
2029	$	9,814

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Components of Income Tax Expense

Income tax expense is comprised of the following for the indicated periods (in thousands):


	Years Ended September 30,
	2024			2023			2022
Current:
Federal	$	11,964		$	9,902		$	11,900
State		5,356			4,583			5,019
Deferred
Federal		(2,719	)		(843	)		(2,563	)
State		(1,270	)		342			(618	)
	$	13,331		$	13,984		$	13,738

Provision for Income Taxes Differs from Income Taxes

The provision for income taxes differs from income taxes computed at the Federal statutory rate as a result of the following (in thousands):


	Years Ended September 30,
	2024			2023		2022
Income from continuing operations before taxes	$	48,554		$	45,929	$	49,026
Provision for income taxes:
Tax at Federal statutory rate	$	10,196		$	9,645	$	10,295
State taxes net of federal benefit		3,145			3,401		3,251
Permanent differences		286			520		249
Expiration of State NOL		2,160			—		—
Change in valuation allowance		(2,328	)		252		208
Other		(128	)		166		(265	)
	$	13,331		$	13,984	$	13,738

Components of Net Deferred Taxes

The components of the net deferred taxes for the years ended September 30, 2024 and September 30, 2023 using current tax rates are as follows (in thousands):


	September 30,
	2024			2023
Deferred tax assets:
Operating lease liabilities	$	26,534		$	27,473
Net operating loss carryforwards		2,516			5,178
Vacation accrual		2,785			2,775
Pension accrual		3,507			3,696
Allowance for bad debts		1,687			2,285
Insurance accrual		1,628			1,870
Inventory capitalization		—			955
Fair value of derivative instruments		4,261			—
Other, net		350			198
Total deferred tax assets		43,268			44,430
Valuation allowance		(2,109	)		(4,437	)
Net deferred tax assets	$	41,159		$	39,993
Deferred tax liabilities:
Operating lease right-of-use assets	$	25,257		$	26,025
Property and equipment		14,502			14,937
Intangibles		20,152			19,897
Fair value of derivative instruments		—			1,270
Other, net		3,170			3,635
Total deferred tax liabilities	$	63,081		$	65,764
Net deferred taxes	$	(21,922	)	$	(25,771	)

Participation and Contributions to Multi Employer Pension Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Multiemployer Plans [Line Items]
Company Contributions	$ 9,335	$ 9,311	$ 9,637
New England Teamsters & Trucking Industry Pension Fund
Multiemployer Plans [Line Items]
EIN	046372430
Pension Plan Number	001
Pension Protection Act Zone Status	Red	Red
FIP / RP Status Pending / Implemented	Implemented
Company Contributions	$ 2,627	$ 2,721	2,605
Surcharge Imposed	No
New England Teamsters & Trucking Industry Pension Fund \| Minimum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Aug. 31, 2027
New England Teamsters & Trucking Industry Pension Fund \| Maximum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Apr. 30, 2029
Westchester Teamsters Pension Fund
Multiemployer Plans [Line Items]
EIN	136123973
Pension Plan Number	001
Pension Protection Act Zone Status	Green	Green
FIP / RP Status Pending / Implemented	NA
Company Contributions	$ 921	$ 964	1,153
Surcharge Imposed	No
Westchester Teamsters Pension Fund \| Minimum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Dec. 31, 2024
Westchester Teamsters Pension Fund \| Maximum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Jan. 31, 2029
Local 553 Pension Fund
Multiemployer Plans [Line Items]
EIN	136637826
Pension Plan Number	001
Pension Protection Act Zone Status	Green	Green
FIP / RP Status Pending / Implemented	NA
Company Contributions	$ 2,457	$ 2,516	2,741
Surcharge Imposed	No
Local 553 Pension Fund \| Minimum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Dec. 15, 2025
Local 553 Pension Fund \| Maximum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Jan. 15, 2026
Local 463 Pension Fund
Multiemployer Plans [Line Items]
EIN	111800729
Pension Plan Number	001
Pension Protection Act Zone Status	Green	Green
FIP / RP Status Pending / Implemented	NA
Company Contributions	$ 119	$ 125	133
Surcharge Imposed	No
Local 463 Pension Fund \| Minimum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Jun. 30, 2025
Local 463 Pension Fund \| Maximum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Feb. 28, 2026
IAM National Pension Fund
Multiemployer Plans [Line Items]
EIN	516031295
Pension Plan Number	002
Pension Protection Act Zone Status	Red	Red
FIP / RP Status Pending / Implemented	Implemented
Company Contributions	$ 2,749	$ 2,477	2,585
Surcharge Imposed	Yes
IAM National Pension Fund \| Minimum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Oct. 31, 2024
IAM National Pension Fund \| Maximum
Multiemployer Plans [Line Items]
Expiration Date of Collective-Bargaining Agreements, Date	Jun. 30, 2027
All Other Multiemployer Pension Plans
Multiemployer Plans [Line Items]
Company Contributions	$ 444	$ 481	391
Teamsters Local 469 Pension Plan
Multiemployer Plans [Line Items]
EIN	226172237
Pension Plan Number	001
Pension Protection Act Zone Status	Red	Red
FIP / RP Status Pending / Implemented	Implemented
Company Contributions	$ 11	$ 18	21
Surcharge Imposed	Yes
Expiration Date of Collective-Bargaining Agreements, Date	Aug. 31, 2024
Local 445 Pension Fund
Multiemployer Plans [Line Items]
EIN	131864489
Pension Plan Number	001
Pension Protection Act Zone Status	Red	Red
FIP / RP Status Pending / Implemented	Implemented
Company Contributions	$ 7	$ 9	$ 8
Surcharge Imposed	Yes
Expiration Date of Collective-Bargaining Agreements, Date	Oct. 31, 2024

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

Component of Property and Equipment

The components of property and equipment were as follows (in thousands):


	September 30,
	2024		2023
Land and land improvements	$	24,566	$	24,832
Buildings and leasehold improvements		46,806		48,118
Fleet and other equipment		84,008		79,270
Tanks and equipment		66,783		63,639
Furniture, fixtures and office equipment		28,733		28,957
Total		250,896		244,816
Less accumulated depreciation and amortization		146,362		139,412
Property and equipment, net	$	104,534	$	105,404

Organization

12 Months Ended

Sep. 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. Including our propane locations, we serve customers in the more northern and eastern states within the Northeast, Central and Southeast U.S. regions.

The Company is organized as follows:

•

Star is a limited partnership, which at September 30, 2024, had outstanding 34.6 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”).

•

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 September 30, 2024 served approximately 404,600 full service residential and commercial home heating oil and propane customers and 61,700 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 an indirect, wholly owned subsidiary of Star. PH&P is the borrower and Star is the guarantor of the seventh amended and restated credit agreement’s $210 million five-year senior secured term loan and the $400 million ($475 million during the heating season of December through April of each year) revolving credit facility, both due September 27, 2029. (See Note 13—Long-Term Debt and Bank Facility Borrowings).

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Detail) - USD ($)
$ in Thousands

Sep. 30, 2024

Sep. 30, 2023

Long-term debt, carrying Amount

$ 208,816

$ 148,067

Current maturities of long-term debt, carrying Amount

21,005

20,740

Long-term debt

187,811

127,327

Current maturities of long-term debt, fair value

^[1]

210,005

148,740

^[1]

21,005

20,740

Long-term portion of debt, fair value

^[1]

189,000

128,000

Revolving Credit Facility

Credit facility borrowings, carrying Amount

240

Credit facility borrowings, fair value

^[1]

240

Term Loan

Long-term debt, carrying Amount

^[2]

208,811

147,827

Company's Repurchase Activities

^[1],[2]

$ 210,000

$ 148,500

[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 $1.2 million as of September 30, 2024 and $0.7 million as of September 30, 2023.

Common Unit Repurchase Plans and Retirement (Tables)

12 Months Ended

Sep. 30, 2024

Equity [Abstract]

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
Third quarter fiscal year 2024 total		598	$	10.86		598		1,739
Fourth quarter fiscal year 2024 total		187	$	11.02		187		1,552
Fiscal year 2024 total		1,016	$	10.91		1,016		1,552
October 2024		3	$	11.25		3		1,549
November 2024		5	$	11.12		5		1,544	(b)

(a)

Amounts include repurchase costs.

(b)

Of the total available for repurchase, approximately 1.2 million are available for repurchase in open market transactions and 0.3 million are available for repurchase in privately-negotiated transactions.

Revenue Recognition

12 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue Recognition

3) Revenue Recognition

The following disaggregates our revenue by major sources for the years ended September 30, 2024, 2023 and 2022:


	Years Ended September 30,
(in thousands)	2024		2023		2022
Petroleum Products:
Home heating oil and propane	$	1,081,985	$	1,202,194	$	1,170,552
Motor fuel and other petroleum products		366,807		448,547		527,729
Total petroleum products		1,448,792		1,650,741		1,698,281
Installations and Services:
Equipment installations		123,493		114,756		121,023
Equipment maintenance service contracts		129,478		126,887		121,623
Billable call services		64,336		60,478		65,631
Total installations and services		317,307		302,121		308,277
Total Sales	$	1,766,099	$	1,952,862	$	2,006,558

Performance Obligations

Petroleum product revenues consist of home heating oil and propane as well as diesel fuel and gasoline. Revenues from petroleum products are recognized at the time of delivery to the customer when control is passed from the Company to the customer. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring control of the petroleum products. Approximately 95% of our full service residential and commercial home heating oil customers automatically receive deliveries based on prevailing weather conditions. We offer several pricing alternatives to our residential home heating oil customers, including a variable price (market based) option and a price-protected option, the latter of which either sets the maximum price or a fixed price that a customer will pay.

Equipment maintenance service contracts primarily cover heating, air conditioning, and natural gas equipment. We generally do not sell equipment maintenance service contracts to heating oil customers that do not take delivery of product from us. The service contract period of our equipment maintenance service contracts is generally one year or less. Revenues from equipment maintenance service contracts are recognized into income over the terms of the respective service contracts, on a straight-line basis. Our obligation to perform service is consistent through the duration of the contracts, and the straight-line basis of recognition is a faithful depiction of the transfer of our services. To the extent that the Company anticipates that future costs for fulfilling its contractual obligations under its equipment service contracts will exceed the amount of deferred revenue currently attributable to these contracts, the Company recognizes a loss in current period earnings equal to the amount that anticipated future costs exceed related deferred revenues.

Revenue from billable call services (repairs, maintenance and other services) and equipment installations (heating, air conditioning, and natural gas equipment) are recognized at the time that the work is performed.

Our standard payment terms are generally 30 days. Sales reported for product, installations and services exclude taxes assessed by various governmental authorities.

Contract Costs

We have elected to recognize incremental costs of obtaining a contract, other than new residential product and equipment maintenance service contracts, as an expense when incurred when the amortization period of the asset that we otherwise would have recognized is one year or less. 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 September 30, 2024 the amount of deferred contract costs included in “Prepaid expenses and other current assets” and “Deferred charges and other assets, net” was $2.9 million and $4.5 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 years ended September 30, 2024 and September 30, 2023 we recognized expense of $3.6 million and $3.8 million, respectively, associated with the amortization of deferred contract costs within delivery and branch expenses in the Consolidated Statement of Operations. We recognize an impairment charge to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration we expect to receive in exchange for the petroleum products and services related to the cost, less the expected costs related directly to providing those petroleum products and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the twelve months ended September 30, 2024, September 30, 2023 and September 30, 2022.

Allocation of Transaction Price to Separate Performance Obligations

Our contracts with customers often include distinct performance obligations to transfer products and perform equipment maintenance services to a customer that are accounted for separately. Judgment is required to determine the stand-alone selling price for each distinct performance obligation for the purpose of allocating the transaction price to separate performance obligations. We determine the stand-alone selling price using information that may include market conditions and other observable inputs and typically have more than one stand-alone selling price for petroleum products and equipment maintenance services due to the stratification of those products and services by geography and customer characteristics.

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. Approximately 31% of our residential customers take advantage of our “smart pay” budget payment plan under which their estimated annual oil and propane deliveries and service contract billings are paid for in a series of equal monthly installments. Our “smart pay” budget payment plans are annual and generally begin outside of the heating season. We generally have received advanced amounts from customers on “smart pay” budget payment plans prior to the heating season, which are reduced as oil deliveries are made. For customers that are not on “smart pay” budget payment plans, we generally receive the full contract amount for equipment service contracts with customers at the outset of the contracts. Contract liabilities are recognized straight-line over the service contract period, generally one-year or less. As of September 30, 2024 and September 30, 2023 the Company had contract liabilities of $167.2 million and $170.3 million, respectively. During the year ended September 30, 2024 the Company recognized $156.8 million of revenue that was included in the September 30, 2023 contract liability balance. During the year ended September 30, 2023 the Company recognized $139.9 million of revenue that was included in the September 30, 2022 contract liability balance.

Receivables and 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		8,042
Write-offs, net and other		(9,983	)
Balance as of September 30, 2024	$	6,434

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
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Investments, Debt and Equity Securities [Abstract]

Captive Insurance Collateral (Tables)

12 Months Ended

Sep. 30, 2024

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 September 30, 2024 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	5,741	$	—	$	—		$	5,741
U.S. Government Debt Securities		57,095		108		(104	)		57,099
Corporate Debt Securities		12,465		—		(454	)		12,011
Total	$	75,301	$	108	$	(558	)	$	74,851

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 September 30, 2024 (in thousands):


	Net Carrying Amount
Due within one year	$	67,588
Due after one year through five years		7,263
Due after five years through ten years		—
Total	$	74,851

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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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Common Unit Repurchase Plans and Retirement - Additional Information (Detail) - USD ($)
shares in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

131 Months Ended

132 Months Ended

Sep. 27, 2024

Nov. 30, 2024

Oct. 31, 2024

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Dec. 31, 2023

Sep. 30, 2024

May 31, 2023

Sep. 30, 2023

Jul. 31, 2022

2,600

1,100

Seventh Amendment

Availability required to repurchase common units

$ 40,000,000

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

1.15%

Repurchase Plan

Company's common units repurchased and retired

187

598

218

1,016

20,500

25,422

Repurchase Plan | Subsequent Event [Member]

Company's common units repurchased and retired

^[1]

Common Stock Available for Repurchase Under Privately Negotiated Transactions

Common Stock Available for Repurchase Under Privately Negotiated Transactions | Subsequent Event [Member]

300

Common Stock Available for Repurchase Under Open Market Transactions

300

Common Stock Available for Repurchase Under Open Market Transactions | Subsequent Event [Member]

2,300

1,200

[1]	Of the total available for repurchase, approximately 1.2 million are available for repurchase in open market transactions and 0.3 million are available for repurchase in privately-negotiated transactions.

Inventories (Tables)

12 Months Ended

Sep. 30, 2024

Inventory Disclosure [Abstract]

Components of Inventory

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


	September 30,
	2024		2023
Product	$	17,912	$	33,994
Parts and equipment		23,675		22,469
Total inventory	$	41,587	$	56,463

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation (Detail)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Weighted-Average Assumptions Used in the Measurement of the Company’s Benefit Obligation
Discount rate at year end date	4.70%	5.85%	5.50%
Expected return on plan assets for the year ended	5.20%	4.56%	3.77%

Quarterly Distribution of Available Cash - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Sep. 27, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Quarterly Financial Information Disclosure [Line Items]
Minimum distribution of available cash per unit		$ 0.0675
Common units distribution amount on annualized basis		$ 0.27
First tier, percentage of cash distribution to common units minimum quarterly distribution		100.00%
Second tier, percentage of available cash distribution to common units for any arrearages		100.00%
Third tier, percentage of available cash distribution to general partner unit holder until minimum quarterly distribution is met		100.00%
Fourth tier, percentage of distributions to common unit holders until first target distribution is met		90.00%
Fourth tier, percentage of distributions to general partner unit holder until first target distribution is met		10.00%
First target distribution		$ 0.1125
Thereafter, percentage of distributions to common unit holders after first target distribution is met		80.00%
Thereafter, percentage of distributions to general partner unit holders after first target distribution is met		20.00%
Fixed charge coverage ratio that must be maintained to make distributions	1.15
Annual cash distributions declared per common unit		$ 0.67	$ 0.63	$ 0.59
General partner incentive distributions exclusive of amounts paid subject to management incentive plan		$ 1.3	$ 1.2	$ 1.0
Maximum
Quarterly Financial Information Disclosure [Line Items]
Percentage of excess availability of revolving that must be maintained	15.00%
Availability required to maintained to make distributions	$ 40.0

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Sep. 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 Group, L.P. and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation. Comprehensive Income Comprehensive income is comprised of Net income and Other comprehensive income (loss). Other comprehensive income (loss) consists of the unrealized gain (loss) amortization on the Company’s pension plan obligation for its frozen defined benefit pension plan, unrealized gain (loss) on available-for-sale investments, unrealized gain (loss) on interest rate hedges and the corresponding tax effects. Use of Estimates The preparation of financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition Refer to Note 3 – Revenue Recognition for revenue recognition accounting policies. Sales of petroleum products are recognized at the time of delivery to the customer and sales of heating and air conditioning equipment are recognized upon completion of installation. Revenue from repairs, maintenance and other services are recognized upon completion of the service. Payments received from customers for equipment service contracts are deferred and amortized into income over the terms of the respective service contracts, on a straight-line basis, which generally do not exceed one year. To the extent that the Company anticipates that future costs for fulfilling its contractual obligations under its service maintenance contracts will exceed the amount of deferred revenue currently attributable to these contracts, the Company recognizes a loss in current period earnings equal to the amount that anticipated future costs exceed related deferred revenues. Cost of Product Cost of product includes the cost of home heating oil, diesel, propane, kerosene, gasoline, throughput costs, barging costs, option costs, and realized gains/losses on closed derivative positions for product sales. Cost of Installations and Services Cost of installations and services includes equipment and material costs, wages and benefits for equipment technicians, dispatchers and other support personnel, subcontractor expenses, commissions and vehicle related costs. Delivery and Branch Expenses Delivery and branch expenses include wages and benefits and department related costs for drivers, dispatchers, garage mechanics, customer service, sales and marketing, compliance, credit and branch accounting, information technology, vehicle and property rental costs, insurance, weather hedge contract costs and recoveries, and operational management and support. General and Administrative Expenses General and administrative expenses include property costs, wages and benefits (including profit sharing) and department related costs for human resources, finance and corporate accounting, internal audit, administrative support and supply. Allocation of Net Income Net income for partners’ capital and statement of operations is allocated to the general partner and the limited partners in accordance with their respective ownership percentages, after giving effect to cash distributions paid to the general partner in excess of its ownership interest, if any. Net Income per Limited Partner Unit Income per limited partner unit is computed in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 260-10-05 Earnings Per Share, Master Limited Partnerships (EITF 03-06), by dividing the limited partners’ interest in net income by the weighted average number of limited partner units outstanding. The pro forma nature of the allocation required by this standard provides that 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 periods were distributed, 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. However, for periods in which the Company’s aggregate net income exceeds its aggregate distributions for such period, it will have the impact of reducing the earnings per limited partner unit, as the calculation according to this standard results in a theoretical increased allocation of undistributed earnings to the general partner. In accounting periods where aggregate net income does not exceed aggregate distributions for such period, this standard does not have any impact on the Company’s net income per limited partner unit calculation. A separate and independent calculation for each quarter and year-to-date period is performed, in which the Company’s contractual participation rights are taken into account. Cash Equivalents, Receivables, Revolving Credit Facility Borrowings, and Accounts Payable The carrying amount of cash equivalents, receivables, revolving credit facility borrowings, and accounts payable approximates fair value because of the short maturity of these instruments. 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 September 30, 2024, the $117.6 million of cash, cash equivalents, and restricted cash on the consolidated statement of cash flows is comprised of $117.3 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 consolidated statement of cash flows is comprised 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. 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. Inventories Liquid 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 or net realizable value using the FIFO method. Property and Equipment Property and equipment are stated at cost. Depreciation is computed over the estimated useful lives of the depreciable assets using the straight-line method. Land improvement useful lives are between ten and twenty years, buildings and leasehold improvements useful lives are between five and thirty years, fleet and other equipment useful lives are between one to fifteen years, tanks and equipment lives are between three to ten years, furniture, fixtures and office equipment useful lives are between five to ten years. Operating Lease Right-of-Use Assets and Related Lease Liabilities The Company determines if an arrangement is a lease at inception. Lease liabilities are measured at the lease commencement date in an amount equal to the present value of the minimum lease payments over the lease term. Right-of-use (“ROU”) assets are recognized based on the amount of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, minus any lease incentives received, plus any initial direct costs incurred. Renewal options are included in the calculation of the ROU asset and lease liability when it is determined that they are reasonably certain of exercise. Certain of our lease arrangements contain non-lease components such as common area maintenance. We have elected to account for the lease component and its associated non-lease components as a single lease component for properties and vehicles. Leases with an initial term of 12 months or less are not recognized on our balance sheet. The Company has leases that have variable payments, including lease payments where lease payment increases are based on the percentage change in the Consumer Price Index. For such leases, payment at the lease commencement date is used to measure the ROU assets and operating lease liabilities. Changes in the index and other variable payments are expensed as incurred. The interest rate used to determine the present value of the future lease payments is our incremental borrowing rate, because the interest rate implicit in our operating leases is not readily determinable. The basis for an incremental borrowing rate is our term loan, market-based yield curves and comparable debt securities. 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 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 gain (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. Goodwill and Intangible Assets Goodwill and intangible assets include goodwill, customer lists, trade names and covenants not to compete. Goodwill is the excess of cost over the fair value of net assets in the acquisition of a company. Goodwill and intangible assets with indefinite useful lives are not amortized, but instead are annually tested for impairment. The Company has one reporting unit and performs a qualitative, and when necessary quantitative, impairment test on its goodwill annually on August 31st or more frequently if events or circumstances indicate that the value of goodwill might be impaired. We performed qualitative assessments (commonly referred to as Step 0) to evaluate whether it is more-likely-than-not (a likelihood that is more than 50%) that goodwill has been impaired, as a basis to determine whether it is necessary to perform the two-step quantitative impairment test. This qualitative assessment includes a review of factors such as our reporting unit’s market value compared to its carrying value, our short-term and long-term unit price performance, our planned overall business strategy compared to recent financial results, as well as macroeconomic conditions, industry and market considerations, cost factors, and other relevant Company-specific events. Goodwill impairment if any, needs to be determined if the net book value of a reporting unit exceeds its estimated fair value. If goodwill is determined to be impaired, the amount of impairment is measured based on the excess of the net book value of the goodwill over the implied fair value of the goodwill. The Company performed its annual goodwill impairment valuation in each of the periods ended August 31, 2024, 2023, and 2022, and it was determined based on each year’s analysis that there was no goodwill impairment. Intangible assets with finite useful lives are amortized over their respective estimated useful lives to their estimated residual values, and reviewed for impairment whenever changes in circumstances indicate that the assets may be impaired. The assessment for impairment requires estimates of future cash flows related to the intangible asset. To the extent the carrying value of the assets exceeds its future undiscounted cash flows, an impairment loss is recorded based on the fair value of the asset. We use amortization methods and determine asset values based on our best estimates using reasonable and supportable assumptions and projections. Key assumptions used to determine the value of these intangibles include projections of future customer attrition or growth rates, product margin increases, operating expenses, our cost of capital, and corporate income tax rates. For significant acquisitions we may engage a third party valuation firm to assist in the valuation of intangible assets of that acquisition. We assess the useful lives of intangible assets based on the estimated period over which we will receive benefit from such intangible assets such as historical evidence regarding customer churn rate. In some cases, the estimated useful lives are based on contractual terms. Customer lists are the names and addresses of an acquired company’s customers. Based on historical retention experience, these lists are amortized on a straight-line basis over seven to ten years. Trade names are the names of acquired companies. Based on the economic benefit expected and historical retention experience of customers, trade names are amortized on a straight-line basis over three to twenty years. Business Combinations We use the acquisition method of accounting. The acquisition method of accounting requires us to use significant estimates and assumptions, including fair value estimates, as of the business combination date, and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the amounts recognized for a business combination may be adjusted). Each acquired company’s operating results are included in our consolidated financial statements starting on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Tangible and identifiable intangible assets acquired and liabilities assumed as of the date of acquisition are recorded at the acquisition date fair value. The separately identifiable intangible assets generally are comprised of customer lists, trade names and covenants not to compete. Goodwill is recognized for the excess of the purchase price over the net fair value of assets acquired and liabilities assumed. Costs that are incurred to complete the business combination such as legal and other professional fees are not considered part of consideration transferred and are charged to general and administrative expense as they are incurred. For any given acquisition, certain contingent consideration may be identified. Estimates of the fair value of liability or asset classified contingent consideration are included under the acquisition method as part of the assets acquired or liabilities assumed. At each reporting date, these estimates are remeasured to fair value, with changes recognized in earnings. Impairment of Long-lived Assets The Company reviews intangible assets and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Company determines whether the carrying values of such assets are recoverable over their remaining estimated lives through undiscounted future cash flow analysis. If such a review should indicate that the carrying amount of the assets is not recoverable, the Company will reduce the carrying amount of such assets to fair value. Finance Charge Income Finance charge income represents late customer payment charges and financing income from extended payment plans associated with installations. Deferred Charges Deferred charges represent the costs associated with the issuance of the term loan and revolving credit facility and are amortized over the life of the facility. Advertising Advertising costs are expensed as they are incurred. Advertising expenses were $15.0 million, $13.5 million, and $13.0 million, in 2024, 2023, and 2022, respectively and are recorded in delivery and branch expenses. Customer Credit Balances Customer credit balances represent payments received in advance from customers pursuant to a balanced payment plan (whereby customers pay on a fixed monthly basis) and the payments made have exceeded the charges for liquid product and other services. Environmental Costs Costs associated with managing hazardous substances and pollution are expensed on a current basis. Accruals are made for costs associated with the remediation of environmental pollution when it becomes probable that a liability has been incurred and the amount can be reasonably estimated. Liabilities are recorded in accrued expenses and other current liabilities. Self-Insurance Liability The Company self-insures a number of risks, including a portion of workers’ compensation, auto, general liability and medical liability. Self-insurance liabilities are established and periodically evaluated, based upon expectations as to what the ultimate liability may be for outstanding claims using developmental factors based upon historical claim experience, including frequency, severity, demographic factors and other actuarial assumptions, with support from a qualified third-party actuary and external consultants. Liabilities are recorded in accrued expenses and other current liabilities. Income Taxes At a special meeting held October 25, 2017, unitholders voted in favor of proposals to have the Company be treated as a corporation effective November 1, 2017, instead of a partnership, for federal income tax purposes (commonly referred to as a “check-the-box” election) along with amendments to our Partnership Agreement to effect such changes in income tax classification. For corporate subsidiaries of the Company, a consolidated Federal income tax return is filed. 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. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of assets and liabilities and their respective tax bases and operating loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is recognized if, based on the weight of available evidence including historical tax losses, it is more likely than not that some or all of deferred tax assets will not be realized. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Our continuing practice is to recognize interest and penalties related to income tax matters as a component of income tax expense. Sales, Use and Value Added Taxes Taxes are assessed by various governmental authorities on many different types of transactions. Sales reported for product, installations and services exclude taxes. Derivatives and Hedging Derivative instruments are recorded at fair value and included in the consolidated balance sheet as assets or liabilities. The Company has elected not to designate its commodity derivative instruments as hedging instruments but rather as economic hedges whose changes in fair value of the derivative instruments are recognized in our 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. 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. 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 (see Note 7 to the consolidated financial statements): • 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. Weather Hedge Contract To partially mitigate the effect of 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 2022, 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 2022 and 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 and March 31, 2022 were warmer than the strikes in the weather hedge contracts. As a result for fiscal 2024, 2023, and 2022, the Company reduced delivery and branch expenses for the gains realized under those contracts of $7.5 million, $12.5 million and $1.1 million respectively. The amounts were received in full in April 2024, April 2023 and April 2022, 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. Pension plan The Company has one frozen defined benefit pension plan (“the Plan”). The Company has no post-retirement benefit plans. The Company estimates the rate of return on plan assets and the discount rate used to estimate the present value of future benefit obligations in determining its annual pension and other postretirement benefit cost. The Company believes that the assumptions utilized in recording its obligations under its plan are reasonable based on its experience and market conditions. 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 standard effective October 1, 2023. The adoption did not have a material impact on its 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 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. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring disclosure in the notes to the financial statements for specified information about certain costs and expenses. The standard is effective for fiscal years beginning after December 15, 2026, with early adoption and retrospective application permitted. We are currently evaluating the impact of this standard on our consolidated financial statements and related disclosures.

Employee Benefit Plans

12 Months Ended

Sep. 30, 2024

Retirement Benefits [Abstract]

Employee Benefit Plans

14) Employee Benefit Plans

Defined Contribution Plans

The Company has 401(k) and other defined contribution plans that cover eligible non-union and union employees, and makes employer contributions to these plans, subject to IRS limitations. The Company’s 401(k) plan provides for each participant to contribute from 0% to 60% of compensation, subject to IRS limitations. The Company’s aggregate contributions to the 401(k) plans during fiscal 2024, 2023, and 2022, were $8.5 million, $8.5 million, and $8.5 million, respectively. The Company’s aggregate contribution to the other defined contribution plans for fiscal years 2024, 2023, and 2022, were $0.5 million, $0.5 million, and $0.5 million respectively.

Management Incentive Compensation Plan

The Company has a Management Incentive Compensation Plan (“the Plan”). The long-term compensation structure is intended to align the employee’s performance with the long-term performance of our unitholders. Under the Plan, certain named employees who participate shall be entitled to receive a pro rata share of an amount in cash equal to:

•

50% of the distributions (“Incentive Distributions”) of Available Cash in excess of the minimum quarterly distribution of $0.0675 per unit otherwise distributable to Kestrel Heat pursuant to the Company Agreement on account of its general partner units; and

•

50% of the cash proceeds (the “Gains Interest”) which Kestrel Heat shall receive from the sale of its general partner units (as defined in the Partnership Agreement), less expenses and applicable taxes.

The pro rata share payable to each participant under the Plan is based on the number of participation points as described under “Fiscal 2024 Compensation Decisions—Management Incentive Compensation Plan.” The amount paid in Incentive Distributions is governed by the Partnership Agreement and the calculation of Available Cash.

To fund the benefits under the Plan, Kestrel Heat has agreed to forego receipt of the amount of Incentive Distributions that are payable to plan participants. For accounting purposes, amounts payable to management under this

Plan will be treated as compensation and will reduce net income. Kestrel Heat has also agreed to contribute to the Company, as a contribution to capital, an amount equal to the Gains Interest payable to participants in the Plan by the Company. The Company is not required to reimburse Kestrel Heat for amounts payable pursuant to the Plan.

The Plan is administered by the Company’s Chief Financial Officer under the direction of the Board or by such other officer as the Board may from time to time direct. In general, no payments will be made under the Plan if the Company is not distributing cash under the Incentive Distributions described above.

In fiscal 2012, the Board of Directors adopted certain amendments (the “Plan Amendments”) to the Plan. Under the Plan Amendments, the number and identity of the Plan participants and their participation interests in the Plan have been frozen at the current levels. In addition, under the Plan Amendments, the plan benefits (to the extent vested) may be transferred upon the death of a participant to his or her heirs. A participant’s vested percentage of his or her plan benefits will be 100% during the time a participant is an employee or consultant of the Company. Following the termination of such positions, a participant’s vested percentage is equal to 20% for each full or partial year of employment or consultation with the Company starting with the fiscal year ended September 30, 2012 (33 1/3% in the case of the Company’s chief executive officer at that time).

The Company distributed to management and the general partner Incentive Distributions of approximately $2,644,000 during fiscal 2024, $2,321,000 during fiscal 2023, and $2,055,000 during fiscal 2022. Included in these amounts for fiscal 2024, 2023, and 2022, were distributions under the management incentive compensation plan of $1,322,000, $1,160,000, and $1,028,000, respectively, of which named executive officers received approximately $558,867 during fiscal 2024, $490,485 during fiscal 2023, and $434,431 during fiscal 2022. With regard to the Gains Interest, Kestrel Heat has not given any indication that it will sell its general partner units within the next twelve months. Thus the Plan’s value attributable to the Gains Interest currently cannot be determined.

Multiemployer Pension Plans

At September 30, 2024, approximately 39% of our employees were covered by collective bargaining agreements and approximately 12% of our employees are in collective bargaining agreements that are up for renewal within the next fiscal year. We contribute to various multiemployer union administered pension plans under the terms of collective bargaining agreements that provide for such plans for covered union-represented employees. The risks of participating in these multiemployer plans are different from single-employer plans in that assets contributed are pooled and may be used to provide benefits to employees of other participating employers. If a participating employer stops contributing to the plan, the remaining participating employers may be required to bear the unfunded obligations of the plan. If we choose to stop participating in a multiemployer plan, we may be required to pay a withdrawal liability in part based on the underfunded status of the plan.

The following table outlines our participation and contributions to multiemployer pension plans for the periods ended September 30, 2024, 2023, and 2022. The EIN/Pension Plan Number column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act Zone Status for 2024 and 2023 relates to the plans’ two most recent fiscal year-ends, based on information received from the plans as reported on their Form 5500 Schedule MB. Among other factors, plans in the red zone are generally less than 65 percent funded and are designated as critical or critical and declining, plans in the yellow zone are less than 80 percent funded and are designated as endangered, and plans in the green zone are at least 80 percent funded. As of September 30, 2024 the New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”), IAM National Pension, Teamsters Local 469 Pension and Local 445 Pension funds have been classified as carrying “red zone” status, meaning that the value of fund’s assets are less than 65% of the actuarial value of the fund’s benefit obligations or have made a voluntary election. The FIP/RP Status Pending/Implemented column indicates plans for which a financial improvement plan (“FIP”) or a rehabilitation plan (“RP”) is either pending or has been implemented. Certain plans have been aggregated in the All Other Multiemployer Pension Plans line of the following table, as our participation in each of these individual plans is not significant.

For the Westchester Teamsters Pension Fund, Local 553 Pension Fund and Local 463 Pension Fund, we provided more than 5 percent of the total plan contributions from all employers for 2024, 2023 and 2022, as disclosed in the respective plan’s Form 5500. The collective bargaining agreements of these plans require contributions based on the hours worked and there are no minimum contributions required.

         
        Pension Protection
Act Zone
Status

        FIP / RP Status

        Company
Contributions
(in thousands)

        Pension Fund

        EIN
/ Pension Plan
Number

        2024

        2023

        Pending / Implemented

        2024

        2023

        2022

        Surcharge
Imposed

        Expiration Date
of Collective-
Bargaining
Agreements

New England Teamsters and Trucking Industry Pension Fund

04-6372430/ 001

Red

Red

Yes / Implemented

2,627

2,721

2,605

No

8/31/27 to 4/30/29

Westchester Teamsters Pension Fund

13-6123973/ 001

Green

Green

N/A

921

964

1,153

No

12/31/24 to 1/31/29

Local 553 Pension Fund

13-6637826/ 001

Green

Green

N/A

2,457

2,516

2,741

No

12/15/25 to 1/15/26

Local 463 Pension Fund

11-1800729/ 001

Green

Green

N/A

119

125

133

No

6/30/25 to 2/28/26

IAM National Pension Fund

51-6031295/ 002

Red

Red

Yes / Implemented

2,749

2,477

2,585

Yes

10/31/24 to 6/30/27

Teamsters Local 469 Pension Plan

22-6172237 / 001

Red

Red

Yes / Implemented

11

18

21

Yes

8/31/2024

Local 445 Pension Fund

13-1864489/ 001

Red

Red

Yes / Implemented

7

9

8

Yes

10/31/2024

All Other Multiemployer Pension Plans

444

481

391

Total Contributions

9,335

9,311

9,637

Agreement with the New England Teamsters and Trucking Industry Pension Fund

In fiscal 2015, the Teamsters ratified an agreement among certain subsidiaries of the Company and the NETTI Fund, a multiemployer pension plan in which such subsidiaries participate, providing for the Company’s participating subsidiaries to withdraw from the NETTI Fund’s original employer pool and enter the NETTI Fund’s new employer pool. The NETTI Fund includes over two hundred of our current employees. The withdrawal from the original employer pool triggered an undiscounted withdrawal obligation of $48.0 million that is to be paid in equal monthly installments over 30 years, or $1.6 million per year.

Our status in the newly-established pool of the NETTI Fund is accounted for as participation in a new multiemployer pension plan, and therefore we recognize expense based on the contractually-required contribution for each period, and we recognize a liability for any contributions due and unpaid at the end of a reporting period.

As of September 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 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 included in the captions accrued expenses and other current liabilities and other long-term liabilities, 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 September 30, 2024 and September 30, 2023 were $19.3 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.

Defined Benefit Plan

Effective December 31, 2023, the Company merged its two frozen defined benefit plans into one plan (“the Plan”). The Company has no post-retirement benefit plans.

The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other

comprehensive income at the dates indicated using a measurement date of September 30 (in thousands). Certain amounts in the table have been reclassified to conform with current year presentation.


																Gross Pension
	Net Periodic						Fair									Related
	Pension						Value of									Accumulated
	Cost in						Pension			Projected			Other			Other
	Income						Plan			Benefit			Comprehensive			Comprehensive
Debit / (Credit)	Statement			Cash			Assets			Obligation			(Income) / Loss			Income
Fiscal Year 2022
Beginning balance							$	65,337		$	(61,294	)				$	11,493
Funded status at the end of the year										$	4,043

Interest cost		1,560									(1,560	)
Actual return on plan assets		13,151						(13,151	)
Employer contributions					—			—
Benefit payments								(4,225	)		4,225
Investment and other expenses								(507	)		507
Difference between actual and expected return on plan assets		(15,200	)											15,200
Anticipated expenses		—									—
Actuarial gain											13,869			(13,869	)
Amortization of unrecognized net actuarial loss		896												(896	)
Annual cost/change	$	407		$	—			(17,883	)		17,041		$	435			435
Ending balance							$	47,454		$	(44,253	)				$	11,928
Funded status at the end of the year										$	3,201
Fiscal Year 2023
Interest cost		2,312									(2,312	)
Actual return on plan assets		(1,196	)					1,196
Employer contributions					(64	)		64
Benefit payments								(3,936	)		3,936
Investment and other expenses								(572	)		572
Difference between actual and expected return on plan assets		(635	)											635
Anticipated expenses		—									—
Actuarial gain											572			(572	)
Amortization of unrecognized net actuarial loss		1,526												(1,526	)
Annual cost/change	$	2,007		$	(64	)		(3,248	)		2,768		$	(1,463	)		(1,463	)
Ending balance							$	44,206		$	(41,485	)				$	10,465
Funded status at the end of the year										$	2,721
Fiscal Year 2024
Interest cost		2,133									(2,133	)
Actual return on plan assets		(6,672	)					6,672
Benefit payments								(3,649	)		3,649
Investment and other expenses								(239	)		239
Difference between actual and expected return on plan assets		4,558												(4,558	)
Anticipated expenses		—									—
Actuarial loss											(4,544	)		4,544
Amortization of unrecognized net actuarial loss		1,277												(1,277	)
Annual cost/change	$	1,296		$	—			2,784			(2,789	)	$	(1,291	)		(1,291	)
Ending balance							$	46,990		$	(44,274	)				$	9,174
Funded status at the end of the year										$	2,716

At September 30, 2024 the amounts included on the balance sheet in deferred charges and other assets were $2.7 million, and at September 30, 2023 the amounts included on the balance sheet in deferred charges and other assets were $2.7 million.

For the fiscal year ended September 30, 2024, the actuarial loss was primarily due to the decrease in the weighted average discount rate relating to the frozen defined benefit plan from 5.85% as of September 30, 2023 to 4.70% as of September 30, 2024. For the fiscal year ended September 30, 2023 the actuarial gain affecting the benefit obligations were not material.

The $9.2 million net actuarial loss balance at September 30, 2024 for the frozen defined benefit pension plan in accumulated other comprehensive income will be recognized and amortized into net periodic pension costs as an actuarial loss in future years.


	September 30,
Weighted-Average Assumptions Used in the Measurement of the Company’s Benefit Obligation	2024	2023	2022
Discount rate at year end date	4.70%	5.85%	5.50%
Expected return on plan assets for the year ended	5.20%	4.56%	3.77%
Rate of compensation increase	N/A	N/A	N/A

The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets determined using fair value.

The Company’s expected long-term rate of return on plan assets is updated at least annually, taking into consideration our asset allocation, historical returns on the types of assets held, and the current economic environment. For fiscal year 2025, the Company’s assumption for return on plan assets will be 5.1% per annum.

The discount rate used to determine net periodic pension expense for fiscal year 2024, 2023, and 2022 was 4.7%, 5.85%, and 5.5%, respectively. The discount rate used by the Company in determining pension expense and pension obligations reflects the yield of high quality (AA or better rating by a recognized rating agency) corporate bonds whose cash flows are expected to match the timing and amounts of projected future benefit payments.

The Plan’s objectives are to have the ability to pay benefit and expense obligations when due, to maintain the funded ratio of the Plan, to maximize return within reasonable and prudent levels of risk in order to minimize contributions and charges to the profit and loss statement, and to control costs of administering the Plan and managing the investments of the Plan. The target asset allocation of the Plan (currently 90% domestic fixed income and 10% domestic equities) is based on a long-term perspective, and as the Plan gets closer to being fully funded, the allocations have been adjusted to lower volatility from equity holdings.

The Company had no Level 3 pension plan assets during the two years ended September 30, 2024 and September 30, 2023. The fair values and percentage of the Company’s pension plan assets by asset category are as follows (in thousands):


	September 30,
	2024					2023
					Concentration			Concentration
Asset Category	Level 1		Level 2		Percentage	Level 1		Percentage
Corporate and U.S. government bond fund (1)	$	—	$	41,330	88%	$	39,852	90%
U.S. large-cap equity (1)		5,660		—	12%		3,244	7%
International equity (1)		—		—	0%		808	2%
Cash		—		—	0%		302	1%
Total	$	5,660	$	41,330	100%	$	44,206	100%

(1)

Represent investments in Principal funds at September 30, 2024 and Vanguard funds at September 30, 2023 that seek to replicate the asset category description.

The Company is not obligated to make a minimum required contribution in fiscal year 2024, and currently does not expect to make an optional pension contribution.

Expected benefit payments over each of the next five years will total approximately $3.9 million per year. Expected benefit payments for the five years thereafter will aggregate approximately $16.0 million.

The entire disclosure for retirement benefits.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480482/715-20-55-17

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Quarterly Financial Information Disclosure [Abstract]

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended		42 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2023	Jan. 01, 2024
Income Tax Disclosure [Line Items]
Deferred tax asset	$ 41,159,000	$ 39,993,000	$ 39,993,000
Income Tax Disclosure [Abstract]
Net change in valuation allowance	(2,300,000)	300,000
Unrecognized income tax benefits	$ 0
State
Income Tax Disclosure [Abstract]
Net operating loss carry forwards				$ 600,000
State \| Minimum
Income Tax Disclosure [Abstract]
Expiration date of net operating loss carryforward	Dec. 31, 2023
State \| Maximum
Income Tax Disclosure [Abstract]
Expiration date of net operating loss carryforward	Dec. 31, 2037
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
CARES Act
Income Tax Disclosure [Line Items]
Deferral payment of social security taxes			5,200,000
Deferred tax asset	$ 0	$ 1,500,000	$ 1,500,000

Selected Quarterly Financial Data (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Dec. 31, 2023

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Dec. 31, 2022

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Sales

$ 240,331

$ 331,640

$ 666,032

$ 528,096

$ 266,937

$ 300,121

$ 737,617

$ 648,187

$ 1,766,099

$ 1,952,862

$ 2,006,558

Gross profit for product, installations and services

57,880

88,247

206,046

149,651

50,733

64,428

203,039

152,551

501,824

470,751

Operating income (loss)

(48,559)

(12,291)

100,331

21,621

(22,989)

(29,586)

91,515

23,605

61,102

62,545

60,453

Income (loss) before income taxes

(50,642)

(15,201)

96,244

18,153

(26,171)

(33,196)

86,294

19,002

48,554

45,929

49,026

Net income (loss)

(35,086)

(11,044)

68,374

12,979

(19,729)

(23,906)

62,041

13,539

35,223

31,945

35,288

Limited Partners’ interest in net income

$ (34,760)

$ (10,943)

$ 67,754

$ 12,861

$ (19,549)

$ (23,690)

$ 61,479

$ 13,417

$ 34,912

$ 31,657

$ 35,007

Net income (loss) per Limited Partner unit:

Basic and diluted income per Limited Partner Unit:

$ (1.00)

^[1]

$ (0.31)

^[1]

$ 1.56

^[1]

$ 0.32

^[1]

$ (0.55)

^[1]

$ (0.67)

^[1]

$ 1.42

^[1]

$ 0.33

^[1]

$ 0.90

^[1],[2]

$ 0.81

^[1],[2]

$ 0.85

^[2]

[1]	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[2]	See Note 19 - Earnings Per Limited Partner Units.

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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

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

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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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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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(Increase) decrease in the fair value of derivative instruments

Summary of Significant Accounting Policies - Additional Information (Detail)					12 Months Ended
	Oct. 31, 2024	Aug. 31, 2024 USD ($)	Aug. 31, 2023 USD ($)	Aug. 31, 2022 USD ($)	Sep. 30, 2025 USD ($)	Sep. 30, 2024 USD ($) Segment	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Schedule Of Significant Accounting Policies [Line Items]
Cash, cash equivalents, and restricted cash						$ 117,585,000	$ 45,441,000	$ 14,870,000	$ 5,017,000
Cash and cash equivalents						117,335,000	45,191,000
Restricted cash						$ 250,000	250,000
Number of reportable segments \| Segment						1
Goodwill impairment		$ 0	$ 0	$ 0
Minimum percentage of likelihood on goodwill impairment	50.00%
Advertising expenses						$ 15,000,000	13,500,000	13,000,000
Description of uncertain tax position						greater than 50%
Derivative maximum payout							5,000,000	5,000,000
Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum receivable					$ 15,000,000
Derivative maximum payout					$ 5,000,000
Financial Products Corporation
Schedule Of Significant Accounting Policies [Line Items]
Delivery and branch expense reduced under weather hedge contract						$ 7,500,000	$ 12,500,000	$ 1,100,000
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Cash equivalents, highly liquid investments maturity						3 months
Derivative maximum receivable						$ 12,500,000
Maximum \| Customer Lists
Schedule Of Significant Accounting Policies [Line Items]
Intangible assets, amortization period						10 years
Maximum \| Trade Names
Schedule Of Significant Accounting Policies [Line Items]
Intangible assets, amortization period						20 years
Maximum \| Land Improvements
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						20 years
Maximum \| Buildings and leasehold improvements
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						30 years
Maximum \| Fleet and Other Equipment
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						15 years
Maximum \| Tanks and Equipment
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						10 years
Maximum \| Furniture, Fixtures and Office Equipment
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						10 years
Minimum \| Customer Lists
Schedule Of Significant Accounting Policies [Line Items]
Intangible assets, amortization period						7 years
Minimum \| Trade Names
Schedule Of Significant Accounting Policies [Line Items]
Intangible assets, amortization period						3 years
Minimum \| Land Improvements
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						10 years
Minimum \| Buildings and leasehold improvements
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						5 years
Minimum \| Fleet and Other Equipment
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						1 year
Minimum \| Tanks and Equipment
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						3 years
Minimum \| Furniture, Fixtures and Office Equipment
Schedule Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives						5 years

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands

12 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Sales:

Total sales

$ 1,766,099

$ 1,952,862

$ 2,006,558

Cost and expenses:

^[1]

19,018

1,977

17,286

Delivery and branch expenses

366,381

353,614

353,517

Depreciation and amortization expenses

31,494

32,350

32,598

General and administrative expenses

28,405

25,780

24,882

Finance charge income

(4,576)

(5,515)

(4,506)

Operating income

61,102

62,545

60,453

Interest expense, net

(11,560)

(15,532)

(10,472)

Amortization of debt issuance costs

(988)

(1,084)

(955)

Income before income taxes

48,554

45,929

49,026

Income tax expense

13,331

13,984

13,738

Net income

35,223

31,945

35,288

General Partner’s interest in net income

311

288

281

Limited Partners’ interest in net income

$ 34,912

$ 31,657

$ 35,007

Basic and diluted income per Limited Partner Unit:

^[2]

$ 0.90

^[3]

$ 0.81

^[3]

$ 0.85

Weighted average number of Limited Partner units outstanding:

Weighted average number of Limited Partner units outstanding: Basic

35,273

35,694

37,384

Weighted average number of Limited Partner units outstanding: Diluted

35,273

35,694

37,384

Product

Sales:

Total sales

$ 1,448,792

$ 1,650,741

$ 1,698,281

Installations and services

Sales:

Total sales

317,307

302,121

308,277

Cost of product

Cost and expenses:

Cost and expenses

980,831

1,204,184

1,239,605

Cost of installations and services

Cost and expenses:

Cost and expenses

$ 283,444

$ 277,927

$ 282,723

[1]	Represents the change in value of unrealized open positions and expired options.
[2]	See Note 19 - Earnings Per Limited Partner Units.
[3]	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Sep. 30, 2024	Nov. 30, 2024	Mar. 31, 2024
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Annual 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		34,577,855
Entity Public Float			$ 313,349,949
Entity Address, Address Line One	9 West Broad Street
Entity Address, Address Line Two	Suite 310
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
Auditor Name	KPMG LLP
Auditor Firm ID	185
Auditor Location	Stamford, CT
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Opinion [Text Block]	Opinions on the Consolidated Financial Statements and Internal Control Over Financial Reporting We have audited the accompanying consolidated balance sheets of Star Group, L.P. and subsidiaries (the Company) as of September 30, 2024 and 2023, the related consolidated statements of operations, comprehensive income, partners’ capital, and cash flows for each of the years in the three-year period ended September 30, 2024, and the related notes and financial statement schedules I and II (collectively, the consolidated financial statements). We also have audited the Company’s internal control over financial reporting as of September 30, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the three-year period ended September 30, 2024, in conformity with U.S. generally accepted accounting principles. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of September 30, 2024 based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense for intangible assets	$ 18.0	$ 18.6	$ 18.2

Inventories

12 Months Ended

Sep. 30, 2024

Inventory Disclosure [Abstract]

Inventories

8) 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):


	September 30,
	2024		2023
Product	$	17,912	$	33,994
Parts and equipment		23,675		22,469
Total inventory	$	41,587	$	56,463

Product inventories were comprised of 8.4 million gallons and 11.8 million gallons on September 30, 2024 and September 30, 2023, respectively. The Company has market price based product supply contracts for approximately 180.2

million gallons of home heating oil and propane, and 57.6 million gallons of diesel and gasoline, which it expects to fully utilize to meet its requirements over the next twelve months.

During fiscal 2024, Shell Trading and Shell Oil Products US provided approximately 16% of our petroleum product purchases and Motiva Enterprises LLC provided approximately 15% of our petroleum product purchases. During fiscal 2023, Shell Trading and Shell Oil Products US provided approximately 18% of our petroleum product purchases and Motiva Enterprises LLC provided approximately 14% of our petroleum product purchases.

Goodwill and Other Intangible Assets - Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 499,235	$ 459,972
Accum. Amortization	400,523	383,666
Net	98,712	76,306
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	452,340	418,190
Accum. Amortization	373,860	358,855
Net	78,480	59,335
Trade Names And Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	46,895	41,782
Accum. Amortization	26,663	24,811
Net	$ 20,232	$ 16,971

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.

Long-Term Debt and Bank Facility Borrowings

Condensed Financial Information of Registrant Statements of Cash Flows (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
STAR GROUP, L.P.
Condensed Cash Flow Statements, Captions [Line Items]
Includes distributions from subsidiaries	$ 36,125	$ 28,219	$ 54,005

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands	Total	General Partner	Common Stock	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Sep. 30, 2021	$ 278,204	$ (2,821)	$ 295,063	$ (14,038)
Beginning Balance, unit at Sep. 30, 2021		326	39,046
Net Income (Loss)	35,288	$ 281	$ 35,007
Unrealized gain on pension plan obligation	(436)			(436)
Tax effect of unrealized gain (loss) on pension plan obligation	129			129
Unrealized gain (loss) on captive insurance collateral	(4,952)			(4,952)
Tax effect of unrealized gain (loss) on captive insurance collateral	1,043			1,043
Unrealized gain (loss) on interest rate hedge	3,607			3,607
Tax effect of unrealized gain (loss) on interest rate hedge	(959)			(959)
Distributions	(23,192)	(1,116)	(22,076)
Retirement of units	(30,817)		$ (30,817)
Retirement of units, shares			(2,954)
Ending Balance at Sep. 30, 2022	257,915	$ (3,656)	$ 277,177	(15,606)
Ending Balance, Unit at Sep. 30, 2022		326	36,092
Net Income (Loss)	31,945	$ 288	$ 31,657
Unrealized gain on pension plan obligation	1,463			1,463
Tax effect of unrealized gain (loss) on pension plan obligation	(405)			(405)
Unrealized gain (loss) on captive insurance collateral	1,671			1,671
Tax effect of unrealized gain (loss) on captive insurance collateral	(352)			(352)
Unrealized gain (loss) on interest rate hedge	(399)			(399)
Tax effect of unrealized gain (loss) on interest rate hedge	105			105
Distributions	(23,744)	(1,247)	(22,497)
Retirement of units	(4,475)		$ (4,475)
Retirement of units, shares			(489)
Ending Balance at Sep. 30, 2023	263,724	$ (4,615)	$ 281,862	(13,523)
Ending Balance, Unit at Sep. 30, 2023		326	35,603
Net Income (Loss)	35,223	$ 311	$ 34,912
Unrealized gain on pension plan obligation	1,291			1,291
Tax effect of unrealized gain (loss) on pension plan obligation	(262)			(262)
Unrealized gain (loss) on captive insurance collateral	1,849			1,849
Tax effect of unrealized gain (loss) on captive insurance collateral	(390)			(390)
Unrealized gain (loss) on interest rate hedge	(1,928)			(1,928)
Tax effect of unrealized gain (loss) on interest rate hedge	512			512
Distributions	(25,038)	(1,410)	(23,628)
Retirement of units	(11,088)		$ (11,088)
Retirement of units, shares			(1,016)
Ending Balance at Sep. 30, 2024	$ 263,893	$ (5,714)	$ 282,058	$ (12,451)
Ending Balance, Unit at Sep. 30, 2024		326	34,587

Components of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Payables and Accruals [Abstract]
Accrued wages and benefits	$ 27,710	$ 26,303
Self-insurance liabilities	76,718	77,546
Other accrued expenses and other current liabilities	11,889	11,757
Total accrued expenses and other current liabilities	$ 116,317	$ 115,606

Business Combinations - Additional Information (Detail) $ in Thousands	12 Months Ended
	Sep. 30, 2024 USD ($) PartnershipUnit	Sep. 30, 2023 USD ($) PartnershipUnit	Sep. 30, 2022 USD ($) PartnershipUnit
Business Acquisition [Line Items]
Goodwill	$ 275,829	$ 262,103	$ 254,110
Heating Oil Businesses
Business Acquisition [Line Items]
Number of businesses acquired \| PartnershipUnit	4	2	5
Aggregate purchase price partnership acquired	$ 49,400	$ 19,800	$ 15,600
Cash and assuming			13,100
Liabilities			2,500
Aggregate purchase price allocation, intangible assets	40,400	10,400
Goodwill	13,700	8,000	3,100
Aggregate purchase price allocation, goodwill and intangible assets			7,300
Aggregate purchase price allocation, fixed assets	4,900	2,300	5,600
Gross purchase price increased (reduced) by working capital credits	$ (9,600)	$ (900)	$ (400)
Propane Dealers
Business Acquisition [Line Items]
Number of businesses acquired \| PartnershipUnit	1	1

Long-Term Debt and Bank Facility Borrowings

12 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

13) Long-Term Debt and Bank Facility Borrowings


The Company's debt is as follows	September 30,
(in thousands):	2024				2023
	Carrying				Carrying
	Amount		Fair Value (a)		Amount		Fair Value (a)
Revolving Credit Facility Borrowings	$	5	$	5	$	240	$	240
Senior Secured Term Loan (b)		208,811		210,000		147,827		148,500
Total debt	$	208,816	$	210,005	$	148,067	$	148,740
Total short-term portion of debt	$	21,005	$	21,005	$	20,740	$	20,740
Total long-term portion of debt	$	187,811	$	189,000	$	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 $1.2 million as of September 30, 2024 and $0.7 million as of September 30, 2023.

On September 27, 2024, the Company refinanced its five-year term loan and the revolving credit facility with the execution of the seventh 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 ($475 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 $210 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 September 27, 2029.

The Company can increase the revolving credit facility size by $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, 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 credit agreement become due and payable on the facility termination date of September 27, 2029. The Term Loan is repayable in quarterly payments of $5.3 million, plus an annual payment equal to 25% of the annual Excess Cash Flow as defined in the credit agreement (an amount not to exceed $4.0 million annually), less certain voluntary prepayments made during the year, with final payment at maturity. As of September 30, 2024, the Company is not required to make additional term loan repayments due to Excess Cash Flow for the fiscal year ended September 30, 2024. In fiscal 2024, the Company repaid $4.0 million of additional loan repayments due to Excess Cash Flow related to fiscal 2023.

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 September 30, 2024, the effective interest rate on the term loan and revolving credit facility borrowings was approximately 7.2% and 7.5%, respectively. At September 30, 2023, the effective interest rate on the term loan and revolving credit facility borrowings was approximately 6.6% and 6.3%, respectively.

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 of 1.10 if we permit Availability (as defined in the credit agreement) to be less than the greater of (a) 12.5% of the Line Cap (lesser of the revolving credit facility borrowings and the borrowing base) and (b) $35.0 million. 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.

Certain restrictions are also imposed by the 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, make investments, grant liens, sell assets, make acquisitions and engage in certain other activities.

At September 30, 2024, $210.0 million of the term loan was outstanding, less than $0.1 million was outstanding under the revolving credit facility, $14.2 million hedge positions were secured under the credit agreement and $5.2 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 September 30, 2024, availability was $166.5 million, the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio, and the restricted net assets totaled approximately $254.0 million. Restricted net assets are assets in the Company’s subsidiaries, the distribution or transfer of which to Star Group, L.P. are subject to limitations under its credit agreement. At September 30, 2023, availability was $202.1 million, the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio, and the restricted net assets totaled approximately $253.7 million.

As of September 30, 2024, the maturities (including working capital borrowings and expected repayments due to Excess Cash Flow) during fiscal years ending September 30, considering the terms of our credit agreement, are set forth in the following table (in thousands):


2025	$	21,005
2026	$	21,000
2027	$	21,000
2028	$	21,000
Thereafter	$	126,000

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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Cash and cash equivalents

Subsequent Events

12 Months Ended

Sep. 30, 2024

Subsequent Events [Abstract]

Subsequent Events

21) Subsequent Events

Quarterly Distribution Declared

In October 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 fourth quarter of fiscal 2024, paid on November 6, 2024, to holders of record on October 28, 2024. The amount of distributions in excess of the minimum quarterly distribution of $0.0675, were distributed in accordance with our Partnership Agreement, subject to management incentive compensation plan. As a result, $6.0 million was 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.

Acquisition

Subsequent to September 30, 2024, the Company purchased the customer list and assets of a heating oil business for an aggregate amount of approximately $0.7 million.

Condensed Financial Information of Registrant Balance Sheets (Detail) - USD ($)
$ in Thousands

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2021

Current assets

$ 117,335

$ 45,191

Prepaid expenses and other current assets

27,566

28,308

Total current assets

281,469

254,701

Total assets

939,611

875,478

Current liabilities

Accrued expenses

116,317

115,606

Total current liabilities

373,796

364,881

Partners’ capital

263,893

263,724

$ 257,915

$ 278,204

Total liabilities and partners’ capital

939,611

875,478

STAR GROUP, L.P.

Current assets

Cash and cash equivalents

$ 41

$ 45

Prepaid expenses and other current assets

343

344

Total current assets

383

385

Investment in subsidiaries

^[1]

263,597

263,341

Total assets

263,980

263,726

Current liabilities

Accrued expenses

Total current liabilities

Partners’ capital

263,893

263,724

Total liabilities and partners’ capital

$ 263,980

$ 263,726

[1]	Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.

Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at Beginning of Year

$ 8,375

$ 7,755

$ 4,779

Charged to Costs & Expenses

8,042

9,761

5,411

Other Changes Add (Deduct)

^[1]

(9,983)

(9,141)

(2,435)

Balance at End of Year

$ 6,434

$ 8,375

$ 7,755

[1]	Bad debts written off (net of recoveries).

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
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column E
-Publisher SEC

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column D
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column C
-Subparagraph (1)
-Publisher SEC

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column C
-Subparagraph (2)
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column B
-Publisher SEC

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column C)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column C)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column B))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column E))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column D))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Cash flows provided by (used in) operating activities:

Leases - Summary of Total Lease Costs and Other Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Lease cost:
Operating lease cost	$ 25,294	$ 23,637	$ 23,186
Short-term lease cost	754	818	1,024
Variable lease cost	6,153	5,598	7,400
Total lease cost	32,201	30,053	31,610
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	25,504	23,622	22,513
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 20,619	$ 15,994	$ 16,366
Weighted-average remaining lease term - operating leases	5 years 3 months 18 days	5 years 7 months 6 days	6 years 1 month 6 days
Weighted-average discount rate - operating leases	6.30%	5.90%	5.40%

Income Taxes Computed at Federal Statutory Rate (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income from continuing operations before taxes	$ (50,642)	$ (15,201)	$ 96,244	$ 18,153	$ (26,171)	$ (33,196)	$ 86,294	$ 19,002	$ 48,554	$ 45,929	$ 49,026
Provision for income taxes:
Tax at Federal statutory rate									10,196	9,645	10,295
State taxes net of federal benefit									3,145	3,401	3,251
Permanent differences									286	520	249
Expiration of State NOL									2,160	0	0
Change in valuation allowance									(2,328)	252	208
Other									(128)	166	(265)
Income tax expense									$ 13,331	$ 13,984	$ 13,738

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

12 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Net Income (Loss)

$ 35,223

$ 31,945

$ 35,288

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

(Increase) decrease in the fair value of derivative instruments

^[1]

19,018

1,977

17,286

Depreciation and amortization

32,482

33,434

33,553

Provision for losses on accounts receivable

8,042

9,761

5,411

Change in deferred taxes

(3,989)

(501)

(3,181)

Changes in operating assets and liabilities net of amounts related to acquisitions:

Decrease (increase) in receivables

11,271

15,566

(43,463)

Decrease (increase) in inventories

18,475

26,994

(21,105)

Decrease (increase) in other assets

8,786

13,873

(7,161)

(Decrease) increase in accounts payable

(3,926)

(13,824)

12,036

(Decrease) increase in customer credit balances

(15,546)

17,585

5,804

Increase (decrease) in other current and long-term liabilities

1,142

(13,152)

(561)

Net cash provided by operating activities

110,978

123,658

33,907

Cash flows provided by (used in) investing activities:

Capital expenditures

(10,653)

(9,012)

(18,701)

Proceeds from sales of fixed assets

515

958

815

Proceeds from sale of certain assets

2,202

184

Purchase of investments

(1,668)

(2,545)

(1,803)

Acquisitions

(49,379)

(19,800)

(13,121)

Net cash used in investing activities

(61,185)

(28,197)

(32,626)

Cash flows provided by (used in) financing activities:

Revolving credit facility borrowings

79,596

125,601

200,177

Revolving credit facility repayments

(79,831)

(145,637)

(188,519)

Proceeds from term loan

210,000

165,000

Loan repayments

(148,500)

(16,500)

(110,500)

Distributions

(25,038)

(23,744)

(23,192)

Unit repurchases

(11,088)

(4,475)

(30,817)

Customer retainage payments

(719)

(57)

(1,039)

Payments of debt issuance costs

(2,069)

(78)

(2,538)

Net cash provided by (used in) financing activities

22,351

(64,890)

8,572

Net increase (decrease) in cash, cash equivalents and restricted cash

72,144

30,571

9,853

Cash, cash equivalents and restricted cash at beginning of period

45,441

14,870

5,017

Cash, cash equivalents and restricted cash at end of period

$ 117,585

$ 45,441

$ 14,870

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

Fair Values and Percentage of Company's Pension Plan Assets by Asset Category (Detail) - USD ($)
$ in Thousands

Sep. 30, 2024

Sep. 30, 2023

Percentage of the Partnership's pension plan assets

100.00%

Significant Other Observable Inputs Level 2

Fair values of the Partnership's pension plan assets

$ 41,330

Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

$ 5,660

$ 44,206

Corporate and U.S. government bond fund

Percentage of the Partnership's pension plan assets

^[1]

88.00%

90.00%

Corporate and U.S. government bond fund | Significant Other Observable Inputs Level 2

Fair values of the Partnership's pension plan assets

^[1]

$ 41,330

Corporate and U.S. government bond fund | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

^[1]

$ 39,852

U.S. large-cap equity

Percentage of the Partnership's pension plan assets

^[1]

12.00%

7.00%

U.S. large-cap equity | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

^[1]

$ 5,660

$ 3,244

International equity

Percentage of the Partnership's pension plan assets

^[1]

0.00%

2.00%

International equity | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

^[1]

$ 0

$ 808

Cash

Percentage of the Partnership's pension plan assets

0.00%

1.00%

Cash | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

$ 0

$ 302

[1]	Represent investments in Principal funds at September 30, 2024 and Vanguard funds at September 30, 2023 that seek to replicate the asset category description.

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2024

Payables and Accruals [Abstract]

12) Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities were as follows (in thousands):


	September 30,
	2024		2023
Accrued wages and benefits	$	27,710	$	26,303
Self-insurance liabilities		76,718		77,546
Other accrued expenses and other current liabilities		11,889		11,757
Total accrued expenses and other current liabilities	$	116,317	$	115,606

Captive Insurance Collateral

12 Months Ended

Sep. 30, 2024

Investments, Debt and Equity Securities [Abstract]

Captive Insurance Collateral

6) Captive Insurance Collateral

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


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	5,741	$	—	$	—		$	5,741
U.S. Government Debt Securities		57,095		108		(104	)		57,099
Corporate Debt Securities		12,465		—		(454	)		12,011
Total	$	75,301	$	108	$	(558	)	$	74,851

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 September 30, 2024 (in thousands):


	Net Carrying Amount
Due within one year	$	67,588
Due after one year through five years		7,263
Due after five years through ten years		—
Total	$	74,851

Condensed Financial Information of Registrant

12 Months Ended

Sep. 30, 2024

Condensed Financial Information Disclosure [Abstract]

Condensed Financial Information of Registrant

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT


	September 30,
(in thousands)	2024		2023
Balance Sheets
ASSETS
Current assets
Cash and cash equivalents	$	40	$	41
Prepaid expenses and other current assets		343		344
Total current assets		383		385
Investment in subsidiaries (a)		263,597		263,341
Total Assets	$	263,980	$	263,726
LIABILITIES AND PARTNERS’ CAPITAL
Current liabilities
Accrued expenses	$	87	$	2
Total current liabilities		87		2
Partners’ capital		263,893		263,724
Total Liabilities and Partners’ Capital	$	263,980	$	263,726

(a)

Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT


	Years Ended September 30,
(in thousands)	2024			2023			2022
Statements of Operations
Revenues	$	—		$	—		$	—
General and administrative expenses		1,621			1,607			1,588
Operating loss		(1,621	)		(1,607	)		(1,588	)
Net loss before equity income		(1,621	)		(1,607	)		(1,588	)
Equity income of Star Acquisitions Inc. and subs		36,844			33,552			36,876
Net income	$	35,223		$	31,945		$	35,288

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT


	Years Ended September 30,
(in thousands)	2024			2023			2022
Statements of Cash Flows
Cash flows provided by operating activities:
Net cash provided by operating activities (a)	$	36,125		$	28,219		$	54,005
Cash flows provided by investing activities:
Net cash provided by investing activities		—			—			—
Cash flows used in financing activities:
Distributions		(25,038	)		(23,744	)		(23,192	)
Unit repurchase		(11,088	)		(4,475	)		(30,817	)
Net cash used in financing activities		(36,126	)		(28,219	)		(54,009	)
Net decrease in cash		(1	)		—			(4	)
Cash and cash equivalents at beginning of period		41			41			45
Cash and cash equivalents at end of period	$	40		$	41		$	41

(a) Includes distributions from subsidiaries	$	36,125		$	28,219		$	54,005

Organization - Additional Information (Detail) shares in Thousands		12 Months Ended
	Sep. 27, 2024 USD ($)	Sep. 30, 2024 Contract Segment Customer shares	Sep. 30, 2023 shares	Sep. 30, 2022 shares	Sep. 30, 2021 shares
Limited Partners' Capital Account [Line Items]
Number of reportable segments \| Segment		1
Seventh 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 \| $	$ 475,000,000
Due date of debt	Sep. 27, 2029
Seventh Amendment \| Term Loan
Limited Partners' Capital Account [Line Items]
Outstanding term loan \| $	$ 210,000,000
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 residential and commercial home heating oil and propane customers served \| Customer		404,600
Number of customers to whom only home heating oil, gasoline and diesel were sells on a delivery only basis \| Customer		61,700
Number of service contracts for natural gas and other heating systems \| Contract		20,800
Number of customers to whom sell gasoline and diesel fuel \| Customer		26,800
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		34,587	35,603	36,092	39,046
General Partner
Limited Partners' Capital Account [Line Items]
Number of outstanding units \| shares		326	326	326	326

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Statement of Financial Position [Abstract]
Receivables, allowance	$ 6,434	$ 8,375

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Sep. 30, 2023
Term Loan
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 1.2	$ 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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Goodwill and Other Intangible Assets - Summary of Changes in the Company's Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Balance on beginning	$ 262,103	$ 254,110
Fiscal year business combinations	13,726	7,993
Balance on ending	$ 275,829	$ 262,103

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Property, Plant and Equipment [Abstract]

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Current assets
Cash and cash equivalents	$ 117,335	$ 45,191
Receivables, net of allowance of $6,434 and $8,375, respectively	94,981	114,079
Inventories	41,587	56,463
Fair asset value of derivative instruments	0	10,660
Prepaid expenses and other current assets	27,566	28,308
Total current assets	281,469	254,701
Property and equipment, net	104,534	105,404
Operating lease right-of-use assets	91,141	90,643
Goodwill	275,829	262,103
Intangibles, net	98,712	76,306
Restricted cash	250	250
Captive insurance collateral	74,851	70,717
Deferred charges and other assets, net	12,825	15,354
Total assets	939,611	875,478
Current liabilities
Accounts payable	31,547	35,609
Revolving credit facility borrowings	5	240
Fair liability value of derivative instruments	13,971	118
Current maturities of long-term debt	21,000	20,500
Current portion of operating lease liabilities	19,832	18,085
Accrued expenses and other current liabilities	116,317	115,606
Unearned service contract revenue	66,424	63,215
Customer credit balances	104,700	111,508
Total current liabilities	373,796	364,881
Long-term debt	187,811	127,327
Long-term operating lease liabilities	75,916	77,600
Deferred tax liabilities, net	21,922	25,771
Other long-term liabilities	16,273	16,175
Partners’ capital
Common unitholders	282,058	281,862
General partner	(5,714)	(4,615)
Accumulated other comprehensive loss, net of taxes	(12,451)	(13,523)
Total partners’ capital	263,893	263,724
Total liabilities and partners’ capital	$ 939,611	$ 875,478

Employee Benefit Plans - Additional Information (Detail)			12 Months Ended
	Sep. 30, 2024 USD ($) Employee Program	Sep. 30, 2023 USD ($)	Sep. 30, 2025	Sep. 30, 2024 USD ($) Employee Program $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2015 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum participant contribution				60.00%
Partnership aggregate contributions to defined contribution plans				$ 8,500,000	$ 8,500,000	$ 8,500,000
Multiemployer pension plans, coverage of bargaining agreement, percentage				39.00%
Maximum funded for red zone				65.00%
Maximum funded for yellow zone				80.00%
Minimum funded for green zone				80.00%
Partnership contributions in excess of 5% of the plan's total contributions in percentage				5.00%	5.00%	5.00%
Minimum contribution required				$ 0	$ 0	$ 0
Accrued expenses and other current liabilities	$ 116,317,000	$ 115,606,000		116,317,000	115,606,000
Other long-term liabilities	16,273,000	16,175,000		16,273,000	16,175,000
Defined benefit plan funded status included in deferred charges and other assets	2,700,000	$ 2,700,000		2,700,000	$ 2,700,000
Net actuarial loss balance in accumulated other comprehensive income to be amortized	9,200,000			$ 9,200,000
Discount rate to determine periodic pension expense				4.70%	5.85%	5.50%
Expected optional pension contribution	0			$ 0
Expected benefit payments for year four	3,900,000			3,900,000
Expected benefit payments for year five	3,900,000			3,900,000
Aggregate expected benefit payment for five years thereafter	$ 16,000,000			$ 16,000,000
Weighted average discount rate	4.70%	5.85%		4.70%	5.85%	5.50%
Scenario Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Rate pension plan assets expect to earn			5.10%
Renewal within Next Fiscal Year
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiemployer pension plans, coverage of bargaining agreement, percentage				12.00%
Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incentive distribution percentage of available cash in excess of minimum quarterly distribution				50.00%
Gains interest cash proceeds percentage from the sale of general partner units				50.00%
Employee and Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant's vested percentage of plan benefits				100.00%
Termination of employment or consultation
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant's vested percentage of plan benefits				20.00%
Chief executive officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant's vested percentage of plan benefits				33.33%
Management And General Partner
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership incentive distribution				$ 2,644,000	$ 2,321,000	$ 2,055,000
Management Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership incentive distribution				1,322,000	1,160,000	1,028,000
Management Incentive Compensation Plan Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership incentive distribution				$ 558,867	490,485	434,431
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant Contribution				0.00%
Minimum \| Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly distribution \| $ / shares				$ 0.0675
Other Postretirement Benefit Plan, Defined Benefit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership aggregate contributions to defined contribution plans				$ 500,000	500,000	$ 500,000
New England Teamsters & Trucking Industry Pension Fund
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiemployer plan undiscounted withdrawal obligation							$ 48,000,000
Expected benefit payments in years							30 years
Multiemployer plan annual liability annual payment amount							$ 1,600,000
Accrued expenses and other current liabilities	$ 300,000	$ 300,000		300,000	300,000
Other long-term liabilities	15,700,000	16,000,000		15,700,000	16,000,000
New England Teamsters & Trucking Industry Pension Fund \| Significant Other Observable Inputs Level 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiemployer plan discounted withdrawal liability	$ 19,300,000	$ 18,500,000		$ 19,300,000	$ 18,500,000
New England Teamsters & Trucking Industry Pension Fund \| Multiemployer Pension Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum funded for red zone				65.00%
New England Teamsters & Trucking Industry Pension Fund \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees \| Employee	200			200
Frozen Defined Benefit Pension Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of frozen defined benefit pension plans merged \| Program	2			2
Number of frozen defined benefit pension plans \| Program	1			1
Discount rate to determine periodic pension expense	4.70%	5.85%
Domestic Fixed Income
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension asset allocation	90.00%			90.00%
Domestic Equities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension asset allocation	10.00%			10.00%

Property and Equipment

12 Months Ended

Sep. 30, 2024

Property and Equipment

9) Property and Equipment

The components of property and equipment were as follows (in thousands):


	September 30,
	2024		2023
Land and land improvements	$	24,566	$	24,832
Buildings and leasehold improvements		46,806		48,118
Fleet and other equipment		84,008		79,270
Tanks and equipment		66,783		63,639
Furniture, fixtures and office equipment		28,733		28,957
Total		250,896		244,816
Less accumulated depreciation and amortization		146,362		139,412
Property and equipment, net	$	104,534	$	105,404

Depreciation and amortization expense related to property and equipment was $13.5 million, $13.8 million, and $14.4 million, for the fiscal years ended September 30, 2024, 2023 and 2022 respectively.

Goodwill and Other Intangible Assets - Estimated Annual Amortization Expense Related to Intangible Assets Subject to Amortization (Detail) $ in Thousands	Sep. 30, 2024 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2025	$ 17,036
2026	13,985
2027	13,267
2028	11,148
2029	$ 9,814

Revenue Recognition - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Revenue Recognition [Line Items]
Revenue, practical expedient, incremental cost of obtaining contract [true false]	true
Contract costs, amortization period	5 years
Contract costs, impairment loss	$ 0	$ 0	$ 0
Contract liabilities	167,200,000	170,300,000
Contract with customer liability, revenue recognized	156,800,000	139,900,000
Prepaid Expense and Other Current Assets
Revenue Recognition [Line Items]
Deferred contract costs,current	2,900,000	3,300,000
Deferred Charges and Other Assets, Net
Revenue Recognition [Line Items]
Deferred contract costs,non current	4,500,000	5,400,000
Delivery and Branch Expenses
Revenue Recognition [Line Items]
Amortization of deferred contract costs	$ 3,600,000	$ 3,800,000
Maximum
Revenue Recognition [Line Items]
Contract liabilities recognition service contract period	1 year
Equipment Maintenance Service Contracts \| Maximum
Revenue Recognition [Line Items]
Revenue from service contracts period of recognition	1 year
Residential and Commercial Home Heating Oil Customers
Revenue Recognition [Line Items]
Percentage of customers receiving deliveries based on prevailing weather conditions	95.00%
Residential Customers
Revenue Recognition [Line Items]
Customer payment terms	30 days
Percentage of customers take advantage of smart pay budget payment plan	31.00%

Components of Net Deferred Taxes (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Deferred tax assets:
Operating lease liabilities	$ 26,534	$ 27,473
Net operating loss carryforwards	2,516	5,178
Vacation accrual	2,785	2,775
Pension accrual	3,507	3,696
Allowance for bad debts	1,687	2,285
Insurance accrual	1,628	1,870
Inventory capitalization	0	955
Fair value of derivative instruments	4,261	0
Other, net	350	198
Total deferred tax assets	43,268	44,430
Valuation allowance	(2,109)	(4,437)
Net deferred tax assets	41,159	39,993
Deferred tax liabilities:
Operating lease right-of-use assets	25,257	26,025
Property and equipment	14,502	14,937
Intangibles	20,152	19,897
Fair value of derivative instruments	0	1,270
Other, net	3,170	3,635
Total deferred tax liabilities	63,081	65,764
Net deferred taxes	$ (21,922)	$ (25,771)

Commitments and Contingencies

12 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

18) 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.

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Sep. 30, 2024

Payables and Accruals [Abstract]

Components of Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities were as follows (in thousands):


	September 30,
	2024		2023
Accrued wages and benefits	$	27,710	$	26,303
Self-insurance liabilities		76,718		77,546
Other accrued expenses and other current liabilities		11,889		11,757
Total accrued expenses and other current liabilities	$	116,317	$	115,606

Leases - Schedule of Maturities of Noncancelable Operating Lease Liabilities (Detail) $ in Thousands	Sep. 30, 2024 USD ($)
Leases [Abstract]
2025	$ 25,240
2026	23,795
2027	19,664
2028	15,276
2029	11,618
Thereafter	17,806
Total undiscounted lease payments	113,399
Less imputed interest	(17,651)
Total lease liabilities	$ 95,748

Leases

12 Months Ended

Sep. 30, 2024

Leases [Abstract]

Leases

16) Leases

The Company has entered into certain operating leases for office space, vehicles and other equipment with lease terms between one to twenty two years, expiring between 2024 and 2046. Some of the Company’s real estate property lease agreements have options to extend the leases for up to ten years.

A summary of total lease costs and other information is comprised of the following for the indicated periods:


	Years Ended September 30,
(in thousands)	2024			2023			2022
Lease cost:
Operating lease cost	$	25,294		$	23,637		$	23,186
Short-term lease cost		754			818			1,024
Variable lease cost		6,153			5,598			7,400
Total lease cost	$	32,201		$	30,053		$	31,610

Other information:
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	25,504		$	23,622		$	22,513
Right-of-use assets obtained in exchange for new operating lease liabilities	$	20,619		$	15,994		$	16,366
Weighted-average remaining lease term – operating leases	5.3 years			5.6 years			6.1 years
Weighted-average discount rate – operating leases		6.3	%		5.9	%		5.4	%

Maturities of noncancelable operating lease liabilities as of September 30, 2024 are as follows:


	September 30,
(in thousands)	2024
2025	$	25,240
2026		23,795
2027		19,664
2028		15,276
2029		11,618
Thereafter		17,806
Total undiscounted lease payments		113,399
Less imputed interest		(17,651	)
Total lease liabilities	$	95,748

Revenue Recognition - Summary of Changes in Allowance for Credit Losses (Detail) $ in Thousands	12 Months Ended
	Sep. 30, 2024 USD ($)
Revenue from Contract with Customer [Abstract]
Balance at September 30, 2023	$ 8,375
Current period provision	8,042
Write-offs, net and other	(9,983)
Balance as of September 30, 2024	$ 6,434

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

Supplemental Cash Flow Elements [Abstract]

Common Unit Repurchase Plans and Retirement - Company's Repurchase Activities (Parenthetical) (Detail) - shares shares in Millions	Nov. 30, 2024	May 31, 2023	Jul. 31, 2022
Capital Unit [Line Items]
Company's common units authorized for repurchase		2.6	1.1
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase		2.3
Common Stock Available for Repurchase Under Open Market Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase	1.2
Common Stock Available for Repurchase Under Privately Negotiated Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase		0.3
Common Stock Available for Repurchase Under Privately Negotiated Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase	0.3

Business Combinations

12 Months Ended

Sep. 30, 2024

Business Combinations [Abstract]

Business Combinations

10) Business Combinations

During fiscal 2024, the Company acquired one propane and four heating oil businesses for approximately $49.4 million in cash. The gross purchase price was allocated $40.4 million to intangible assets, $13.7 million to goodwill, $4.9 million to fixed assets and reduced by $9.6 million of negative working capital. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

During fiscal 2023, the Company acquired one propane and two heating oil businesses for approximately $19.8 million in cash. The gross purchase price was allocated $10.4 million to intangible assets, $8.0 million to goodwill, $2.3 million to fixed assets and reduced by $0.9 million of negative working capital. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

During fiscal 2022, the Company acquired five heating oil businesses for approximately $15.6 million (using $13.1 million in cash and assuming $2.5 million of liabilities). The gross purchase price was allocated $7.3 million to intangible assets, $3.1 million to goodwill, $5.6 million to fixed assets and reduced by $0.4 million of negative working capital. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

Property and Equipment - Component of Property and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Property and equipment	$ 250,896	$ 244,816
Less accumulated depreciation and amortization	146,362	139,412
Property and equipment, net	104,534	105,404
Land and land improvements
Property, Plant and Equipment [Line Items]
Property and equipment	24,566	24,832
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	46,806	48,118
Fleet and Other Equipment
Property, Plant and Equipment [Line Items]
Property and equipment	84,008	79,270
Tanks and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment	66,783	63,639
Furniture, Fixtures and Office Equipment
Property, Plant and Equipment [Line Items]
Property and equipment	$ 28,733	$ 28,957

Supplemental Disclosure of Cash Flow Information (Tables)

12 Months Ended

Sep. 30, 2024

Schedule of Supplemental Disclosure of Cash Flow Information


	Years Ended September 30,
(in thousands)	2024		2023		2022
Cash paid during the period for:
Income taxes, net	$	17,134	$	15,130	$	17,122
Interest	$	15,214	$	17,805	$	10,077

Captive Insurance Collateral - Schedule of Maturities of Investments (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Due within one year	$ 67,588
Due after one year through five years	7,263
Due after five years through ten years	0
Total	$ 74,851	$ 70,717

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

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosure of Cash Flow Information

12 Months Ended

Sep. 30, 2024

Supplemental Disclosure of Cash Flow Information

17) Supplemental Disclosure of Cash Flow Information


	Years Ended September 30,
(in thousands)	2024		2023		2022
Cash paid during the period for:
Income taxes, net	$	17,134	$	15,130	$	17,122
Interest	$	15,214	$	17,805	$	10,077

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	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	$ 17,779	$ 18,670
Derivative Liabilities, commodity contracts	(31,884)	(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	16,948	17,891
Derivative Liabilities, commodity contracts	(30,919)	(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	831	779
Derivative Liabilities, commodity contracts	(965)	(679)
Significant Other Observable Inputs Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	17,779	18,670
Derivative Liabilities, commodity contracts	(31,884)	(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	16,948	17,891
Derivative Liabilities, commodity contracts	(30,919)	(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	831	779
Derivative Liabilities, commodity contracts	$ (965)	$ (679)

Derivatives and Hedging-Disclosures and Fair Value Measurements - Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Net Assets (Liabilities) Presented in the Statement of Financial Position	$ (13,971)	$ (118)
Subject to an enforceable master netting arrangement
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Net Assets (Liabilities) Presented in the Statement of Financial Position	2
Net Assets (Liabilities) Presented in the Statement of Financial Position	(13,971)	(118)
Net Assets (Liabilities) Presented in the Statement of Financial Position	(136)	(15)
Gross Assets Recognized	17,779	18,670
Gross Liabilities Offset in the Statement of Financial Position	(31,884)	(8,028)
Net Assets (Liabilities) Presented in the Statement of Financial Position	(14,105)	10,642
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	$ (14,105)	10,642
Subject to an enforceable master netting arrangement \| Fair asset value of derivative instruments
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized		17,815
Gross Liabilities Offset in the Statement of Financial Position		(7,155)
Net Assets (Liabilities) Presented in the Statement of Financial Position		$ 10,660
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Derivative Asset, Current	Derivative Asset, Current
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount		$ 10,660
Subject to an enforceable master netting arrangement \| Other long-term assets, net
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	$ 5	567
Gross Liabilities Offset in the Statement of Financial Position	$ (3)	(452)
Net Assets (Liabilities) Presented in the Statement of Financial Position		$ 115
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Derivative Asset, Current	Derivative Asset, Current
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	$ 2	$ 115
Subject to an enforceable master netting arrangement \| Fair liability value of derivative instruments
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	16,948	76
Gross Liabilities Offset in the Statement of Financial Position	(30,919)	(194)
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	(13,971)	(118)
Subject to an enforceable master netting arrangement \| Other long-term liabilities
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	826	212
Gross Liabilities Offset in the Statement of Financial Position	(962)	(227)
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	$ (136)	$ (15)

Earnings per Limited Partner Units (Tables)

12 Months Ended

Sep. 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:


Basic and Diluted Earnings Per Limited Partner:	Years Ended September 30,
(in thousands, except per unit data)	2024		2023		2022
Net income	$	35,223	$	31,945	$	35,288
Less General Partners’ interest in net income		311		288		281
Net income available to limited partners		34,912		31,657		35,007
Less dilutive impact of theoretical distribution of earnings *		3,125		2,600		3,230
Limited Partner’s interest in net income	$	31,787	$	29,057	$	31,777
Per unit data:
Basic and diluted net income available to limited partners	$	0.99	$	0.89	$	0.94
Less dilutive impact of theoretical distribution of earnings *		0.09		0.08		0.09
Limited Partner’s interest in net income under	$	0.90	$	0.81	$	0.85
Weighted average number of Limited Partner units outstanding		35,273		35,694		37,384

Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
Income Tax Expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Current:
Federal	$ 11,964	$ 9,902	$ 11,900
State	5,356	4,583	5,019
Deferred
Federal	(2,719)	(843)	(2,563)
State	(1,270)	342	(618)
Income tax expense	$ 13,331	$ 13,984	$ 13,738

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
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Reference 5: 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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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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SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2024

Valuation and Qualifying Accounts

STAR GROUP, L.P. AND SUBSIDIARIES

Schedule II

VALUATION AND QUALIFYING ACCOUNTS

Years Ended September 30, 2024, 2023, 2022

(in thousands)


Year	Description	Balance at Beginning of Year		Charged to Costs & Expenses		Other Changes Add (Deduct)				Balance at End of Year
2024	Allowance for doubtful accounts	$	8,375	$	8,042	$	(9,983	)	(a)	$	6,434
2023	Allowance for doubtful accounts	$	7,755	$	9,761	$	(9,141	)	(a)	$	8,375
2022	Allowance for doubtful accounts	$	4,779	$	5,411	$	(2,435	)	(a)	$	7,755

(a)

Bad debts written off (net of recoveries).

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ 35,223	$ 31,945	$ 35,288
Other comprehensive income (loss):
Unrealized gain (loss) on pension plan obligation	1,291	1,463	(436)
Tax effect of unrealized gain (loss) on pension plan obligation	(262)	(405)	129
Unrealized gain (loss) on captive insurance collateral	1,849	1,671	(4,952)
Tax effect of unrealized gain (loss) on captive insurance collateral	(390)	(352)	1,043
Unrealized gain (loss) on interest rate hedge	(1,928)	(399)	3,607
Tax effect of unrealized gain (loss) on interest rate hedge	512	105	(959)
Total other comprehensive income (loss)	1,072	2,083	(1,568)
Total comprehensive income	$ 36,295	$ 34,028	$ 33,720

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income (Detail) - Frozen Defined Benefit Pension Plans - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Net Periodic Pension Cost in Income Statement
Net Periodic Pension Cost in Income Statement, Interest cost	$ 2,133	$ 2,312	$ 1,560
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Income (Expense), Operating and Nonoperating	Interest Income (Expense), Operating and Nonoperating	Interest Income (Expense), Operating and Nonoperating
Net Periodic Pension Cost in Income Statement, Actual return on plan assets	$ (6,672)	$ (1,196)	$ 13,151
Net Periodic Pension Cost in Income Statement, Difference between actual and expected return on plan assets	4,558	(635)	(15,200)
Net Periodic Pension Cost in Income Statement, Amortization of unrecognized net actuarial loss	1,277	1,526	896
Net Periodic Pension Cost in Income Statement, Annual cost/change	1,296	2,007	407
Cash
Cash, Employer contributions/ Annual cost/change		(64)
Fair Value of Pension Plan Assets
Fair Value of Pension Plan Assets, Beginning Balance	44,206	47,454	65,337
Fair Value of Pension Plan Assets, Actual return on plan assets	6,672	1,196	(13,151)
Fair Value of Pension Plan Assets, Employer contributions		64
Fair Value of Pension Plan Assets, Benefit payments	(3,649)	(3,936)	(4,225)
Fair Value of Pension Plan Assets, Investment and other expenses	(239)	(572)	(507)
Fair Value of Pension Plan Assets, Annual cost/change	2,784	(3,248)	(17,883)
Fair Value of Pension Plan Assets, Ending Balance	46,990	44,206	47,454
Projected Benefit Obligation
Projected Benefit Obligation, Beginning balance	(41,485)	(44,253)	(61,294)
Projected Benefit Obligation, Interest cost	(2,133)	(2,312)	(1,560)
Projected Benefit Obligation, Benefit payments	3,649	3,936	4,225
Projected Benefit Obligation, Investment and other expenses	239	572	507
Projected Benefit Obligation, Actuarial (loss) gain	(4,544)	572	13,869
Projected Benefit Obligation, Annual cost/change	(2,789)	2,768	17,041
Projected Benefit Obligation, Ending balance	(44,274)	(41,485)	(44,253)
Funded status at the end of the year	2,716	2,721	3,201	$ 4,043
Other Comprehensive (Income) / Loss
Other Comprehensive (Income) / Loss, Difference between actual and expected return on plan assets	(4,558)	635	15,200
Other Comprehensive (Income) / Loss, Actuarial loss (gain)	4,544	(572)	(13,869)
Other Comprehensive (Income) / Loss, Amortization of unrecognized net actuarial loss	(1,277)	(1,526)	(896)
Other Comprehensive (Income) / Loss, Annual cost/change	(1,291)	(1,463)	435
Gross Pension Related Accumulated Other Comprehensive Income
Gross Pension Related Accumulated Other Comprehensive Income, Beginning Balance	10,465	11,928	11,493
Other Comprehensive (Income) / Loss, Annual cost/change	(1,291)	(1,463)	435
Gross Pension Related Accumulated Other Comprehensive Income, Ending Balance	$ 9,174	$ 10,465	$ 11,928

Long-Term Debt and Bank Facility Borrowings (Tables)

12 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Company's Debt


The Company's debt is as follows	September 30,
(in thousands):	2024				2023
	Carrying				Carrying
	Amount		Fair Value (a)		Amount		Fair Value (a)
Revolving Credit Facility Borrowings	$	5	$	5	$	240	$	240
Senior Secured Term Loan (b)		208,811		210,000		147,827		148,500
Total debt	$	208,816	$	210,005	$	148,067	$	148,740
Total short-term portion of debt	$	21,005	$	21,005	$	20,740	$	20,740
Total long-term portion of debt	$	187,811	$	189,000	$	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 $1.2 million as of September 30, 2024 and $0.7 million as of September 30, 2023.

Maturities Including Working Capital Borrowings and Expected Repayments Due to Excess Cash Flow


2025	$	21,005
2026	$	21,000
2027	$	21,000
2028	$	21,000
Thereafter	$	126,000

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.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Goodwill and Intangible Assets Disclosure [Abstract]

Derivatives and Hedging-Disclosures and Fair Value Measurements - Additional Information (Detail) gal in Millions	12 Months Ended
	Sep. 30, 2024 USD ($) gal	Sep. 30, 2023 USD ($) gal
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedging positions and payable amounts secured under credit facility	$ 14,200,000	$ 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	300,000
Interest rate swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value	52,000,000	55,500,000
Fair Value	$ (300,000)	$ 1,600,000
Percentage of market risk exposure of long term debt	25.00%
Call Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	6.0	8.1
Notional Value	$ 18,200,000	$ 25,600,000
Fair Value		$ 1,700,000
Call Option \| Minimum
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair Value	$ 100,000
Call Option \| Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	52.1	57.3
Notional Value	$ 133,900,000	$ 164,200,000
Fair Value	$ (9,200,000)	$ 4,000,000
Put Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	7.1	4.2
Notional Value	$ 12,700,000	$ 9,300,000
Fair Value	$ 300,000	$ 100,000
Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	12.2	9.3
Notional Value	$ 29,400,000	$ 26,100,000
Fair Value	$ (2,800,000)	$ 1,900,000
Future Contracts \| Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	6.2	10.0
Notional Value	$ 14,000,000	$ 28,200,000
Fair Value	$ 600,000	$ (3,800,000)
Hedge its Internal Fuel Usage and Other Related Activities Call Options and Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	8.4	7.7
Notional Value	$ 20,300,000	$ 19,100,000
Fair Value	$ (2,300,000)	$ 2,900,000
Swap Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	0.7
Notional Value	$ 1,400,000
Swap Contracts \| Minimum
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair Value	$ 100,000

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2024

Summary of Changes in the Company's Goodwill

A summary of changes in the Company’s goodwill during the fiscal years ended September 30, 2024 and 2023 are as follows (in thousands):


Balance as of September 30, 2022	$	254,110
Fiscal year 2023 business combinations		7,993
Balance as of September 30, 2023		262,103
Fiscal year 2024 business combinations		13,726
Balance as of September 30, 2024	$	275,829

Intangible Assets Subject to Amortization

Intangible assets subject to amortization consist of the following (in thousands):


	September 30,
	2024						2023
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	452,340	$	373,860	$	78,480	$	418,190	$	358,855	$	59,335
Trade names and other intangibles		46,895		26,663		20,232		41,782		24,811		16,971
Total	$	499,235	$	400,523	$	98,712	$	459,972	$	383,666	$	76,306

Estimated Annual Amortization Expense Related to Intangible Assets Subject to Amortization

Total estimated annual amortization expense related to intangible assets subject to amortization, for the year ending September 30, 2025 and the four succeeding fiscal years ending September 30, is as follows (in thousands):


	Amount
2025	$	17,036
2026	$	13,985
2027	$	13,267
2028	$	11,148
2029	$	9,814

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
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

Revenue from Contract with Customer [Abstract]

Supplemental Disclosure of Cash Flow Information - Schedule of Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Cash paid during the period for:
Income taxes, net	$ 17,134	$ 15,130	$ 17,122
Interest	$ 15,214	$ 17,805	$ 10,077

Leases - Additional Information (Detail)	12 Months Ended
Leases - Additional Information (Detail)	Sep. 30, 2024
Minimum
Lessee Lease Description [Line Items]
Operating lease expiration year	2024
Operating lease, term of contract	1 year
Maximum
Lessee Lease Description [Line Items]
Operating lease expiration year	2046
Operating lease, term of contract	22 years
Operating lease, option to extend, term	10 years

Revenue Recognition (Tables)

12 Months Ended

Sep. 30, 2024

Summary of Disaggregation of Revenue by Major Sources

The following disaggregates our revenue by major sources for the years ended September 30, 2024, 2023 and 2022:


	Years Ended September 30,
(in thousands)	2024		2023		2022
Petroleum Products:
Home heating oil and propane	$	1,081,985	$	1,202,194	$	1,170,552
Motor fuel and other petroleum products		366,807		448,547		527,729
Total petroleum products		1,448,792		1,650,741		1,698,281
Installations and Services:
Equipment installations		123,493		114,756		121,023
Equipment maintenance service contracts		129,478		126,887		121,623
Billable call services		64,336		60,478		65,631
Total installations and services		317,307		302,121		308,277
Total Sales	$	1,766,099	$	1,952,862	$	2,006,558

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		8,042
Write-offs, net and other		(9,983	)
Balance as of September 30, 2024	$	6,434

Leases (Tables)

12 Months Ended

Sep. 30, 2024

Leases [Abstract]

Summary of Total Lease Costs and Other Information

A summary of total lease costs and other information is comprised of the following for the indicated periods:


	Years Ended September 30,
(in thousands)	2024			2023			2022
Lease cost:
Operating lease cost	$	25,294		$	23,637		$	23,186
Short-term lease cost		754			818			1,024
Variable lease cost		6,153			5,598			7,400
Total lease cost	$	32,201		$	30,053		$	31,610

Other information:
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	25,504		$	23,622		$	22,513
Right-of-use assets obtained in exchange for new operating lease liabilities	$	20,619		$	15,994		$	16,366
Weighted-average remaining lease term – operating leases	5.3 years			5.6 years			6.1 years
Weighted-average discount rate – operating leases		6.3	%		5.9	%		5.4	%

Schedule of Maturities of Noncancelable Operating Lease Liabilities

Maturities of noncancelable operating lease liabilities as of September 30, 2024 are as follows:


	September 30,
(in thousands)	2024
2025	$	25,240
2026		23,795
2027		19,664
2028		15,276
2029		11,618
Thereafter		17,806
Total undiscounted lease payments		113,399
Less imputed interest		(17,651	)
Total lease liabilities	$	95,748

Revenue Recognition - Summary of Disaggregation of Revenue by Major Sources (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Disaggregation Of Revenue [Line Items]
Total sales	$ 240,331	$ 331,640	$ 666,032	$ 528,096	$ 266,937	$ 300,121	$ 737,617	$ 648,187	$ 1,766,099	$ 1,952,862	$ 2,006,558
Home heating oil and propane
Disaggregation Of Revenue [Line Items]
Total sales									1,081,985	1,202,194	1,170,552
Motor fuel and other petroleum products
Disaggregation Of Revenue [Line Items]
Total sales									366,807	448,547	527,729
Petroleum products
Disaggregation Of Revenue [Line Items]
Total sales									1,448,792	1,650,741	1,698,281
Equipment installations
Disaggregation Of Revenue [Line Items]
Total sales									123,493	114,756	121,023
Equipment maintenance service contracts
Disaggregation Of Revenue [Line Items]
Total sales									129,478	126,887	121,623
Billable call services
Disaggregation Of Revenue [Line Items]
Total sales									64,336	60,478	65,631
Installations and services
Disaggregation Of Revenue [Line Items]
Total sales									$ 317,307	$ 302,121	$ 308,277

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.

Quarterly Financial Information Disclosure [Abstract]

Condensed Financial Information of Registrant Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Cash flows provided by operating activities:
Net cash provided by operating activities	$ 110,978	$ 123,658	$ 33,907
Cash flows provided by investing activities:
Net cash provided by investing activities	(61,185)	(28,197)	(32,626)
Cash flows used in financing activities:
Distributions	(25,038)	(23,744)	(23,192)
Unit repurchase	(11,088)	(4,475)	(30,817)
Net cash provided by (used in) financing activities	22,351	(64,890)	8,572
Net decrease in cash	72,144	30,571	9,853
Cash and cash equivalents at beginning of period	45,191
Cash and cash equivalents at end of period	117,335	45,191
STAR GROUP, L.P.
Cash flows provided by operating activities:
Net cash provided by operating activities	36,125	28,219	54,005
Cash flows provided by investing activities:
Net cash provided by investing activities	0	0	0
Cash flows used in financing activities:
Distributions	(25,038)	(23,744)	(23,192)
Unit repurchase	(11,088)	(4,475)	(30,817)
Net cash provided by (used in) financing activities	(36,126)	(28,219)	(54,009)
Net decrease in cash	(1)	0	(4)
Cash and cash equivalents at beginning of period	41	41	45
Cash and cash equivalents at end of period	$ 40	$ 41	$ 41

Quarterly Distribution of Available Cash

12 Months Ended

Sep. 30, 2024

Quarterly Distribution of Available Cash

4) Quarterly Distribution of Available Cash

The Company’s Partnership Agreement provides that beginning October 1, 2008, the minimum quarterly distributions on the common units will start accruing at the rate of $0.0675 per quarter ($0.27 on an annual basis). In general, the Company intends to distribute to its partners on a quarterly basis, all of its available cash, if any, in the manner described below. “Available cash” generally means, for any of its fiscal quarters, all cash on hand at the end of that quarter, less the amount of cash reserves that are necessary or appropriate in the reasonable discretion of the general partners to:

•

provide for the proper conduct of the Company’s business including acquisitions and debt payments;

•

comply with applicable law, any of its debt instruments or other agreements; or

•

provide funds for distributions to the common unitholders during the next four quarters, in some circumstances.

Available cash will generally be distributed as follows:

•

first, 100% to the common units, pro rata, until the Company distributes to each common unit the minimum quarterly distribution of $0.0675;

•

second, 100% to the common units, pro rata, until the Company distributes to each common unit any arrearages in payment of the minimum quarterly distribution on the common units for prior quarters;

•

third, 100% to the general partner units, pro rata, until the Company distributes to each general partner unit the minimum quarterly distribution of $0.0675;

•

fourth, 90% to the common units, pro rata, and 10% to the general partner units, pro rata (subject to the Management Incentive Plan), until the Company distributes to each common unit the first target distribution of $0.1125; and

•

thereafter, 80% to the common units, pro rata, and 20% to the general partner units, pro rata.

The company is obligated to meet certain financial covenants under the credit agreement. The Company must maintain excess availability not less than the greater of $40 million and 15% of the Line Cap (lesser of the revolving credit facility borrowings and the borrowing base) and a fixed charge coverage ratio of 1.15 in order to make any distributions to unitholders. (See Note 13—Long-Term Debt and Bank Facility Borrowings)

For fiscal 2024, 2023, and 2022, cash distributions declared per common unit were $0.670, $0.630, and $0.590, respectively.

For fiscal 2024, 2023, and 2022, $1.3 million, $1.2 million, and $1.0 million, respectively, of incentive distributions were paid to the general partner, exclusive of amounts paid subject to the Management Incentive Plan.

Inventories - Additional Information (Detail) - gal gal in Millions	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Inventory [Line Items]
Heating oil and other fuel inventories	8.4	11.8
Shell Oil Company
Inventory [Line Items]
Percentage of product purchases from supplier	16.00%	18.00%
Motiva Enterprises LLC
Inventory [Line Items]
Percentage of product purchases from supplier	15.00%	14.00%
Home heating oil and propane
Inventory [Line Items]
Market based product supply contracts for next twelve months	180.2
Diesel and gasoline
Inventory [Line Items]
Market based product supply contracts for next twelve months	57.6

Derivatives and Hedging-Disclosures and Fair Value Measurements

12 Months Ended

Sep. 30, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivatives and Hedging-Disclosures and Fair Value Measurements

7) 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 line item (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 September 30, 2024, to hedge a substantial majority of the purchase price associated with heating oil gallons anticipated to be sold to its price-protected customers, the Company held the following derivative instruments that settle in future months to match anticipated sales: 12.2 million gallons of swap contracts with a notional value of $29.4 million and a fair value of $(2.8) million, 6.0 million gallons of call options with a notional value of $18.2 million and a fair value of less than $0.1 million, 7.1 million gallons of put options with a notional value of $12.7 million and a fair value of $0.3 million, and 52.1 million net gallons of synthetic call options with an average notional value of $133.9 million and a fair value of $(9.2) million. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of September 30, 2024, had 6.2 million gallons of short future contracts that settle daily with a notional value of $14.0 million and a fair value of $0.6 million and had 0.7 million gallons of swap contracts with a notional value of $1.4 million and a fair value of less than $0.1 million. To hedge its internal fuel usage and other related activities for fiscal 2025, the Company, as of September 30, 2024, had 8.4 million gallons of swap contracts with a notional value of $20.3 million and a fair value of $(2.3) million that settle in future months.

As of September 30, 2023, to hedge a substantial majority of the purchase price associated with heating oil gallons anticipated to be sold to its price-protected customers, the Company held the following derivative instruments that settle in future months to match anticipated sales: 9.3 million gallons of swap contracts with a notional value of $26.1 million and a fair value of $1.9 million, 8.1 million gallons of call options with a notional value of $25.6 million and a fair value of $1.7 million, 4.2 million gallons of put options with a notional value of $9.3 million and a fair value of $0.1 million, and 57.3 million net gallons of synthetic call options with an average notional value of $164.2 million and a fair value of $4.0 million. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of September 30, 2023, had 10.0 million gallons of short future contracts that settle daily with a notional value of $28.2 million and a fair value of $(3.8) million. To hedge its internal fuel usage and other related activities for fiscal 2024, the Company, as of September 30, 2023, had 7.7 million gallons of swap contracts with a notional value of $19.1 million and a fair value of $2.9 million that settle in future months.

As of September 30, 2024, the Company has interest rate swap agreements in order to mitigate exposure to market risk associated with variable rate interest on $52.0 million, or 25%, 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 until the underlying hedged item is recognized in earnings. As of September 30, 2024 the fair value of the swap contracts was $(0.3) 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., Mieco LLC 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 September 30, 2024, the aggregate cash posted as collateral in the normal course of business at counterparties was $0.3 million. Positions with counterparties who are also parties to our credit agreement are collateralized under that facility. As of September 30, 2024, $14.2 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 September 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	16,948		$	—	$	16,948
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net and other long-term liabilities, net balances		831			—		831
Commodity contract assets at September 30, 2024		$	17,779		$	—	$	17,779
Liability Derivatives at September 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	(30,919	)	$	—	$	(30,919	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(965	)		—		(965	)
Commodity contract liabilities at September 30, 2024		$	(31,884	)	$	—	$	(31,884	)
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 at 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 at 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		5		(3	)		2			—		—		2
Fair liability value of derivative instruments		16,948		(30,919	)		(13,971	)		—		—		(13,971	)
Long-term derivative liabilities included in other long-term liabilities, net		826		(962	)		(136	)		—		—		(136	)
Total at September 30, 2024	$	17,779	$	(31,884	)	$	(14,105	)	$	—	$	—	$	(14,105	)
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
		Years Ended September 30,
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	2024			2023		2022
Commodity contracts	Cost of product (a)	$	20,268		$	17,268	$	(34,523	)
Commodity contracts	Cost of installations and service (a)	$	(184	)	$	16	$	(1,555	)
Commodity contracts	Delivery and branch expenses (a)	$	(865	)	$	434	$	(3,423	)
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	19,018		$	1,977	$	17,286

(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.

Common Unit Repurchase Plans and Retirement

12 Months Ended

Sep. 30, 2024

Equity [Abstract]

Common Unit Repurchase Plans and Retirement

5) Common Unit Repurchase Plans 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, 2.3 million were available for repurchase in open market transactions and 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 credit agreement dated September 27, 2024, in order to repurchase Common Units we must maintain Availability (as defined in the credit agreement) of not less than the greater of (i) 15% of the Line Cap (lesser of the revolving credit facility borrowings and the borrowing base) and (ii) $40 million on a historical pro forma and forward-looking basis, and a fixed charge coverage ratio of not less than 1.15 measured as of the date of repurchase or distribution. (See Note 13—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
Third quarter fiscal year 2024 total		598	$	10.86		598		1,739
Fourth quarter fiscal year 2024 total		187	$	11.02		187		1,552
Fiscal year 2024 total		1,016	$	10.91		1,016		1,552
October 2024		3	$	11.25		3		1,549
November 2024		5	$	11.12		5		1,544	(b)

(a)

Amounts include repurchase costs.

(b)

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

12 Months Ended

Sep. 30, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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


(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 September 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	16,948		$	—	$	16,948
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net and other long-term liabilities, net balances		831			—		831
Commodity contract assets at September 30, 2024		$	17,779		$	—	$	17,779
Liability Derivatives at September 30, 2024
Commodity contracts	Fair liability value of derivative instruments	$	(30,919	)	$	—	$	(30,919	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(965	)		—		(965	)
Commodity contract liabilities at September 30, 2024		$	(31,884	)	$	—	$	(31,884	)
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 at 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 at 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		5		(3	)		2			—		—		2
Fair liability value of derivative instruments		16,948		(30,919	)		(13,971	)		—		—		(13,971	)
Long-term derivative liabilities included in other long-term liabilities, net		826		(962	)		(136	)		—		—		(136	)
Total at September 30, 2024	$	17,779	$	(31,884	)	$	(14,105	)	$	—	$	—	$	(14,105	)
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
		Years Ended September 30,
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	2024			2023		2022
Commodity contracts	Cost of product (a)	$	20,268		$	17,268	$	(34,523	)
Commodity contracts	Cost of installations and service (a)	$	(184	)	$	16	$	(1,555	)
Commodity contracts	Delivery and branch expenses (a)	$	(865	)	$	434	$	(3,423	)
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	19,018		$	1,977	$	17,286

(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.

Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2024

Retirement Benefits [Abstract]

Participation and Contributions to Multiemployer Pension Plans

         
        Pension Protection
Act Zone
Status

        FIP / RP Status

        Company
Contributions
(in thousands)

        Pension Fund

        EIN
/ Pension Plan
Number

        2024

        2023

        Pending / Implemented

        2024

        2023

        2022

        Surcharge
Imposed

        Expiration Date
of Collective-
Bargaining
Agreements

New England Teamsters and Trucking Industry Pension Fund

04-6372430/ 001

Red

Red

Yes / Implemented

2,627

2,721

2,605

No

8/31/27 to 4/30/29

Westchester Teamsters Pension Fund

13-6123973/ 001

Green

Green

N/A

921

964

1,153

No

12/31/24 to 1/31/29

Local 553 Pension Fund

13-6637826/ 001

Green

Green

N/A

2,457

2,516

2,741

No

12/15/25 to 1/15/26

Local 463 Pension Fund

11-1800729/ 001

Green

Green

N/A

119

125

133

No

6/30/25 to 2/28/26

IAM National Pension Fund

51-6031295/ 002

Red

Red

Yes / Implemented

2,749

2,477

2,585

Yes

10/31/24 to 6/30/27

Teamsters Local 469 Pension Plan

22-6172237 / 001

Red

Red

Yes / Implemented

11

18

21

Yes

8/31/2024

Local 445 Pension Fund

13-1864489/ 001

Red

Red

Yes / Implemented

7

9

8

Yes

10/31/2024

All Other Multiemployer Pension Plans

444

481

391

Total Contributions

9,335

9,311

9,637

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income

comprehensive income at the dates indicated using a measurement date of September 30 (in thousands). Certain amounts in the table have been reclassified to conform with current year presentation.


																Gross Pension
	Net Periodic						Fair									Related
	Pension						Value of									Accumulated
	Cost in						Pension			Projected			Other			Other
	Income						Plan			Benefit			Comprehensive			Comprehensive
Debit / (Credit)	Statement			Cash			Assets			Obligation			(Income) / Loss			Income
Fiscal Year 2022
Beginning balance							$	65,337		$	(61,294	)				$	11,493
Funded status at the end of the year										$	4,043

Interest cost		1,560									(1,560	)
Actual return on plan assets		13,151						(13,151	)
Employer contributions					—			—
Benefit payments								(4,225	)		4,225
Investment and other expenses								(507	)		507
Difference between actual and expected return on plan assets		(15,200	)											15,200
Anticipated expenses		—									—
Actuarial gain											13,869			(13,869	)
Amortization of unrecognized net actuarial loss		896												(896	)
Annual cost/change	$	407		$	—			(17,883	)		17,041		$	435			435
Ending balance							$	47,454		$	(44,253	)				$	11,928
Funded status at the end of the year										$	3,201
Fiscal Year 2023
Interest cost		2,312									(2,312	)
Actual return on plan assets		(1,196	)					1,196
Employer contributions					(64	)		64
Benefit payments								(3,936	)		3,936
Investment and other expenses								(572	)		572
Difference between actual and expected return on plan assets		(635	)											635
Anticipated expenses		—									—
Actuarial gain											572			(572	)
Amortization of unrecognized net actuarial loss		1,526												(1,526	)
Annual cost/change	$	2,007		$	(64	)		(3,248	)		2,768		$	(1,463	)		(1,463	)
Ending balance							$	44,206		$	(41,485	)				$	10,465
Funded status at the end of the year										$	2,721
Fiscal Year 2024
Interest cost		2,133									(2,133	)
Actual return on plan assets		(6,672	)					6,672
Benefit payments								(3,649	)		3,649
Investment and other expenses								(239	)		239
Difference between actual and expected return on plan assets		4,558												(4,558	)
Anticipated expenses		—									—
Actuarial loss											(4,544	)		4,544
Amortization of unrecognized net actuarial loss		1,277												(1,277	)
Annual cost/change	$	1,296		$	—			2,784			(2,789	)	$	(1,291	)		(1,291	)
Ending balance							$	46,990		$	(44,274	)				$	9,174
Funded status at the end of the year										$	2,716

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation


	September 30,
Weighted-Average Assumptions Used in the Measurement of the Company’s Benefit Obligation	2024	2023	2022
Discount rate at year end date	4.70%	5.85%	5.50%
Expected return on plan assets for the year ended	5.20%	4.56%	3.77%
Rate of compensation increase	N/A	N/A	N/A

Fair Values and Percentage of Company's Pension Plan Assets by Asset Category

The fair values and percentage of the Company’s pension plan assets by asset category are as follows (in thousands):


	September 30,
	2024					2023
					Concentration			Concentration
Asset Category	Level 1		Level 2		Percentage	Level 1		Percentage
Corporate and U.S. government bond fund (1)	$	—	$	41,330	88%	$	39,852	90%
U.S. large-cap equity (1)		5,660		—	12%		3,244	7%
International equity (1)		—		—	0%		808	2%
Cash		—		—	0%		302	1%
Total	$	5,660	$	41,330	100%	$	44,206	100%

Represent investments in Principal funds at September 30, 2024 and Vanguard funds at September 30, 2023 that seek to replicate the asset category description.

Tabular disclosure of information about multiemployer plan.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Income Taxes

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

15) Income Taxes

The Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law on March 27, 2020. The CARES Act allows employers to defer the payment of the employer's portion of Social Security taxes for period beginning March 27, 2020 and ending December 31, 2020 to years 2021 and 2022. The company elected to defer the payment of its portion of Social Security taxes through September 30, 2023 of $5.2 million and recorded a related deferred tax asset of $1.5 million at September 30, 2023. No amount is deferred as of September 30, 2024.

On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Reform Act”) was enacted into law. The Tax Reform Act allows for the full depreciation, in the year acquired, for certain fixed assets purchased between September 28, 2017 and December 31, 2023.

Income tax expense is comprised of the following for the indicated periods (in thousands):


	Years Ended September 30,
	2024			2023			2022
Current:
Federal	$	11,964		$	9,902		$	11,900
State		5,356			4,583			5,019
Deferred
Federal		(2,719	)		(843	)		(2,563	)
State		(1,270	)		342			(618	)
	$	13,331		$	13,984		$	13,738

The provision for income taxes differs from income taxes computed at the Federal statutory rate as a result of the following (in thousands):


	Years Ended September 30,
	2024			2023		2022
Income from continuing operations before taxes	$	48,554		$	45,929	$	49,026
Provision for income taxes:
Tax at Federal statutory rate	$	10,196		$	9,645	$	10,295
State taxes net of federal benefit		3,145			3,401		3,251
Permanent differences		286			520		249
Expiration of State NOL		2,160			—		—
Change in valuation allowance		(2,328	)		252		208
Other		(128	)		166		(265	)
	$	13,331		$	13,984	$	13,738

The components of the net deferred taxes for the years ended September 30, 2024 and September 30, 2023 using current tax rates are as follows (in thousands):


	September 30,
	2024			2023
Deferred tax assets:
Operating lease liabilities	$	26,534		$	27,473
Net operating loss carryforwards		2,516			5,178
Vacation accrual		2,785			2,775
Pension accrual		3,507			3,696
Allowance for bad debts		1,687			2,285
Insurance accrual		1,628			1,870
Inventory capitalization		—			955
Fair value of derivative instruments		4,261			—
Other, net		350			198
Total deferred tax assets		43,268			44,430
Valuation allowance		(2,109	)		(4,437	)
Net deferred tax assets	$	41,159		$	39,993
Deferred tax liabilities:
Operating lease right-of-use assets	$	25,257		$	26,025
Property and equipment		14,502			14,937
Intangibles		20,152			19,897
Fair value of derivative instruments		—			1,270
Other, net		3,170			3,635
Total deferred tax liabilities	$	63,081		$	65,764
Net deferred taxes	$	(21,922	)	$	(25,771	)

In order to fully realize the net deferred tax assets, the Company’s corporate subsidiaries will need to generate future taxable income. A valuation allowance is recognized if, based on the weight of available evidence including historical tax losses, it is more likely than not that some or all of deferred tax assets will not be realized. The net change in the total valuation allowance for the fiscal year ended September 30, 2024 was $(2.3) million. The net change in the total valuation allowance for the fiscal year ended September 30, 2023 was $0.3 million. Based upon a review of a number of factors and all available evidence, including recent historical operating performance, the expectation of sustainable earnings, and the confidence that sufficient positive taxable income will continue in all tax jurisdictions for the foreseeable future, management concludes, it is more likely than not that the Company will realize the full benefit of its deferred tax assets, net of existing valuation allowance related to State net operating loss carryforwards at September 30, 2024.

As of January 1, 2024, the Company had State tax effected net operating loss carry forwards (“NOLs”) of approximately $0.6 million after consideration of valuation allowances. The State NOLs, which will expire between 2024 and 2038, are generally available to offset any future taxable income in certain states

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

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 tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Maturities Including Working Capital Borrowings and Expected Repayments Due to Excess Cash Flow (Detail) $ in Thousands	Sep. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2025	$ 21,005
2026	21,000
2027	21,000
2028	21,000
Thereafter	$ 126,000

Condensed Financial Information of Registrant of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Condensed Income Statements, Captions [Line Items]
Revenues	$ 240,331	$ 331,640	$ 666,032	$ 528,096	$ 266,937	$ 300,121	$ 737,617	$ 648,187	$ 1,766,099	$ 1,952,862	$ 2,006,558
General and administrative expenses									28,405	25,780	24,882
Operating income	(48,559)	(12,291)	100,331	21,621	(22,989)	(29,586)	91,515	23,605	61,102	62,545	60,453
Income before income taxes	(50,642)	(15,201)	96,244	18,153	(26,171)	(33,196)	86,294	19,002	48,554	45,929	49,026
Net income	$ (35,086)	$ (11,044)	$ 68,374	$ 12,979	$ (19,729)	$ (23,906)	$ 62,041	$ 13,539	35,223	31,945	35,288
STAR GROUP, L.P.
Condensed Income Statements, Captions [Line Items]
Revenues									0	0	0
General and administrative expenses									1,621	1,607	1,588
Operating income									(1,621)	(1,607)	(1,588)
Income before income taxes									(1,621)	(1,607)	(1,588)
Equity income of Star Acquisitions Inc. and subs									36,844	33,552	36,876
Net income									$ 35,223	$ 31,945	$ 35,288

Amount of income (loss) for proportionate share of equity method investee's income (loss).

Derivative Instruments, Gain (Loss) [Line Items]

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

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

12 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2022

Amount of (Gain) or Loss Unrealized, commodity contracts

^[1]

$ 19,018

$ 1,977

$ 17,286

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]

$ 20,268

$ 17,268

$ (34,523)

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

Cost of Goods and Services Sold

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]

$ (184)

$ 16

$ (1,555)

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

Cost of Goods and Services Sold

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]

$ (865)

$ 434

$ (3,423)

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

Operating Costs and 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.

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (35,086)	$ (11,044)	$ 68,374	$ 12,979	$ (19,729)	$ (23,906)	$ 62,041	$ 13,539	$ 35,223	$ 31,945	$ 35,288

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