Star (SGU) 10-Q 5 May 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2021	Apr. 30, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Trading Symbol	SGU
Title of 12(b) Security	Common Unit
Security Exchange Name	NYSE
Entity Registrant Name	STAR GROUP, L.P.
Entity Central Index Key	0001002590
Entity Tax Identification Number	06-1437793
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-14129
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		40,199,232
Entity Address, Address Line One	9 West Broad Street
Entity Address, City or Town	Stamford
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06902
City Area Code	(203)
Local Phone Number	328-7310

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Current assets
Cash and cash equivalents	$ 8,883	$ 56,911
Receivables, net of allowance of $5,797 and $6,121, respectively	187,457	83,594
Inventories	59,139	50,256
Fair asset value of derivative instruments	11,416
Prepaid expenses and other current assets	40,821	29,554
Assets held for sale		6,030
Total current assets	307,716	226,345
Property and equipment, net	97,929	93,495
Operating lease right-of-use assets	96,310	99,776
Goodwill	253,199	240,327
Intangibles, net	102,479	90,293
Restricted cash	250	250
Captive insurance collateral	69,653	69,787
Deferred charges and other assets, net	18,726	18,343
Total assets	946,262	838,616
Current liabilities
Accounts payable	35,341	30,827
Liabilities held for sale		1,265
Revolving credit facility borrowings	35,000
Fair liability value of derivative instruments		11,437
Current maturities of long-term debt	13,000	13,000
Current portion of operating lease liabilities	18,588	19,139
Accrued expenses and other current liabilities	159,880	127,286
Unearned service contract revenue	63,929	58,430
Customer credit balances	40,257	83,471
Total current liabilities	365,995	344,855
Long-term debt	103,408	109,805
Long-term operating lease liabilities	83,444	85,908
Deferred tax liabilities, net	30,074	17,227
Other long-term liabilities	26,065	25,001
Partners’ capital
Common unitholders	353,793	273,283
General partner	(1,991)	(2,506)
Accumulated other comprehensive loss, net of taxes	(14,526)	(14,957)
Total partners’ capital	337,276	255,820
Total liabilities and partners’ capital	$ 946,262	$ 838,616

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Statement Of Financial Position [Abstract]
Receivables, allowance	$ 5,797	$ 6,121

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Sales:
Total sales		$ 604,115	$ 543,063	$ 977,435	$ 1,052,008
Cost and expenses:
(Increase) decrease in the fair value of derivative instruments	[1]	(8,224)	11,670	(25,619)	5,253
Delivery and branch expenses		100,942	85,463	181,629	182,189
Depreciation and amortization expenses		8,268	9,089	16,225	18,139
General and administrative expenses		6,320	5,422	12,561	11,928
Finance charge income		(799)	(1,321)	(1,205)	(2,034)
Operating income		119,695	86,117	174,481	128,568
Interest expense, net		(2,136)	(2,756)	(3,987)	(5,435)
Amortization of debt issuance costs		(243)	(253)	(490)	(488)
Income before income taxes		117,316	83,108	170,004	122,645
Income tax expense		32,152	24,700	46,980	36,482
Net income		85,164	58,408	123,024	86,163
General Partner’s interest in net income		681	409	977	601
Limited Partners’ interest in net income		$ 84,483	$ 57,999	$ 122,047	$ 85,562
Basic and diluted income per Limited Partner Unit:	[2]	$ 1.71	$ 1.03	$ 2.43	$ 1.52
Weighted average number of Limited Partner units outstanding:
Basic and Diluted		40,382	46,244	41,324	46,760
Product
Sales:
Total sales		$ 539,371	$ 481,275	$ 839,703	$ 913,963
Installations and services
Sales:
Total sales		64,744	61,788	137,732	138,045
Cost of product
Cost and expenses:
Cost and expenses		313,552	285,350	485,699	573,023
Cost of installations and services
Cost and expenses:
Cost and expenses		$ 64,361	$ 61,273	$ 133,664	$ 134,942
[1]	Represents the change in value of unrealized open positions and expired options.
[2]	See Note 16 - Earnings Per Limited Partner Unit.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 85,164	$ 58,408	$ 123,024	$ 86,163
Other comprehensive income:
Unrealized gain on pension plan obligation	235	455	470	910
Tax effect of unrealized gain on pension plan obligation	(64)	(133)	(128)	(258)
Unrealized gain (loss) on captive insurance collateral	(526)	107	(866)	43
Tax effect of unrealized gain (loss) on captive insurance collateral	110	(15)	182	(7)
Unrealized gain (loss) on interest rate hedges	719	(1,716)	1,051	(1,382)
Tax effect of unrealized gain (loss) on interest rate hedges	(190)	460	(278)	374
Total other comprehensive income (loss)	284	(842)	431	(320)
Total comprehensive income	$ 85,448	$ 57,566	$ 123,455	$ 85,843

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands	Total	General Partner	Common Stock	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Sep. 30, 2019	$ 260,840	$ (1,968)	$ 279,709	$ (16,901)
Beginning Balance, unit at Sep. 30, 2019		326	47,685
Net income	86,163	$ 601	$ 85,562
Unrealized gain on pension plan obligation	910			910
Tax effect of unrealized gain on pension plan obligation	(258)			(258)
Unrealized gain (loss) on captive insurance collateral	43			43
Tax effect of unrealized gain (loss) on captive insurance collateral	(7)			(7)
Unrealized gain (loss) on interest rate hedges	(1,382)			(1,382)
Tax effect of unrealized gain (loss) on interest rate hedges	374			374
Distributions	(12,153)	(425)	(11,728)
Retirement of units	(18,575)		$ (18,575)
Retirement of units, shares			(2,063)
Ending Balance at Mar. 31, 2020	315,955	$ (1,792)	$ 334,968	(17,221)
Ending Balance, Unit at Mar. 31, 2020		326	45,622
Beginning Balance at Dec. 31, 2019	270,898	$ (1,991)	$ 289,268	(16,379)
Beginning Balance, unit at Dec. 31, 2019		326	46,404
Net income	58,408	$ 409	$ 57,999
Unrealized gain on pension plan obligation	455			455
Tax effect of unrealized gain on pension plan obligation	(133)			(133)
Unrealized gain (loss) on captive insurance collateral	107			107
Tax effect of unrealized gain (loss) on captive insurance collateral	(15)			(15)
Unrealized gain (loss) on interest rate hedges	(1,716)			(1,716)
Tax effect of unrealized gain (loss) on interest rate hedges	460			460
Distributions	(5,998)	(210)	(5,788)
Retirement of units	(6,511)		$ (6,511)
Retirement of units, shares			(782)
Ending Balance at Mar. 31, 2020	315,955	$ (1,792)	$ 334,968	(17,221)
Ending Balance, Unit at Mar. 31, 2020		326	45,622
Beginning Balance at Sep. 30, 2020	255,820	$ (2,506)	$ 273,283	(14,957)
Beginning Balance, unit at Sep. 30, 2020		326	43,328
Ending Balance at Dec. 31, 2020	262,616	$ (2,447)	$ 279,873	(14,810)
Ending Balance, Unit at Dec. 31, 2020		326	40,737
Beginning Balance at Sep. 30, 2020	255,820	$ (2,506)	$ 273,283	(14,957)
Beginning Balance, unit at Sep. 30, 2020		326	43,328
Net income	123,024	$ 977	$ 122,047
Unrealized gain on pension plan obligation	470			470
Tax effect of unrealized gain on pension plan obligation	(128)			(128)
Unrealized gain (loss) on captive insurance collateral	(866)			(866)
Tax effect of unrealized gain (loss) on captive insurance collateral	182			182
Unrealized gain (loss) on interest rate hedges	1,051			1,051
Tax effect of unrealized gain (loss) on interest rate hedges	(278)			(278)
Distributions	(11,533)	(462)	(11,071)
Retirement of units	(30,466)		$ (30,466)
Retirement of units, shares			(3,129)
Ending Balance at Mar. 31, 2021	337,276	$ (1,991)	$ 353,793	(14,526)
Ending Balance, Unit at Mar. 31, 2021		326	40,199
Beginning Balance at Dec. 31, 2020	262,616	$ (2,447)	$ 279,873	(14,810)
Beginning Balance, unit at Dec. 31, 2020		326	40,737
Net income	85,164	$ 681	$ 84,483
Unrealized gain on pension plan obligation	235			235
Tax effect of unrealized gain on pension plan obligation	(64)			(64)
Unrealized gain (loss) on captive insurance collateral	(526)			(526)
Tax effect of unrealized gain (loss) on captive insurance collateral	110			110
Unrealized gain (loss) on interest rate hedges	719			719
Tax effect of unrealized gain (loss) on interest rate hedges	(190)			(190)
Distributions	(5,594)	(225)	(5,369)
Retirement of units	(5,194)		$ (5,194)
Retirement of units, shares			(538)
Ending Balance at Mar. 31, 2021	$ 337,276	$ (1,991)	$ 353,793	$ (14,526)
Ending Balance, Unit at Mar. 31, 2021		326	40,199

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Cash flows provided by (used in) operating activities:
Net income		$ 123,024	$ 86,163
Adjustment to reconcile net income to net cash provided by (used in) operating activities:
(Increase) decrease in the fair value of derivative instruments	[1]	(25,619)	5,253
Depreciation and amortization		16,715	18,627
Provision for losses on accounts receivable		256	3,203
Change in deferred taxes		12,623	222
Change in weather hedge contracts		(3,424)	(10,053)
Changes in operating assets and liabilities:
Increase in receivables		(103,987)	(69,562)
(Increase) decrease in inventories		(9,652)	12,008
(Increase) decrease in other assets		(2,016)	4,812
Increase (decrease) in accounts payable		5,538	(8,910)
Decrease in customer credit balances		(43,421)	(32,462)
Increase in other current and long-term liabilities		35,436	41,574
Net cash provided by operating activities		5,473	50,875
Cash flows provided by (used in) investing activities:
Capital expenditures		(7,232)	(5,684)
Proceeds from sales of fixed assets		143	201
Proceeds from sale of propane assets		6,093
Purchase of investments		(603)	(7,218)
Acquisitions		(38,363)	(496)
Net cash used in investing activities		(39,962)	(13,197)
Cash flows provided by (used in) financing activities:
Revolving credit facility borrowings		75,154	90,202
Revolving credit facility repayments		(40,154)	(127,659)
Loan issuance			130,000
Term loan repayments		(6,500)	(92,500)
Distributions		(11,533)	(12,153)
Unit repurchases		(30,466)	(18,575)
Customer retainage payments		(29)	(300)
Payments of debt issue costs		(11)	(1,291)
Net cash used in financing activities		(13,539)	(32,276)
Net (decrease) increase in cash, cash equivalents, and restricted cash		(48,028)	5,402
Cash, cash equivalents, and restricted cash at beginning of period		57,161	5,149
Cash, cash equivalents, and restricted cash at end of period		$ 9,133	$ 10,551
[1]	Represents the change in value of unrealized open positions and expired options.

Organization

Organization	6 Months Ended
	Mar. 31, 2021
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, and in certain of our marketing areas, we provide plumbing services primarily to our home heating oil and propane customer base. 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 March 31, 2021, had outstanding 40.2 million Common Units (NYSE: “SGU”), representing a 99.2 % limited partner interest in Star, and 0.3 million general partner units, representing a 0.8% general partner interest in Star. Our general partner is Kestrel Heat, LLC, a Delaware limited liability company (“Kestrel Heat” or the “general partner”). The Board of Directors of Kestrel Heat (the “Board”) is appointed by its sole member, Kestrel Energy Partners, LLC, a Delaware limited liability company (“Kestrel”). Although Star is a partnership, it is taxed as a corporation and its distributions to unitholders are treated as taxable dividends. • Star owns 100% of Star Acquisitions, Inc. (“SA”), a Minnesota corporation that owns 100% of Petro Holdings, Inc. (“Petro”). SA and its subsidiaries are subject to Federal and state corporate income taxes. Star’s operations are conducted through Petro and its subsidiaries. Petro is primarily a Northeast and Mid-Atlantic U.S. region retail distributor of home heating oil and propane that at March 31, 2021 served approximately 431,200 full service residential and commercial home heating oil and propane customers and 69,500 customers on a delivery only basis. We also sell gasoline and diesel fuel to approximately 26,600 18,300 service contracts for natural gas and other heating systems . • Petroleum Heat and Power Co., Inc. (“PH&P”) is a 100% owned subsidiary of Star. PH&P is the borrower and Star is the guarantor of the fifth amended and restated credit agreement’s $130 million five-year

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2) Summary of Significant Accounting Policies Basis of Presentation The Consolidated Financial Statements include the accounts of Star and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation. The financial information included herein is unaudited; however, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair statement of financial condition and results for the interim periods. Due to the seasonal nature of the Company’s business, the results of operations and cash flows for the six-month period ended March 31, 2021 are not necessarily indicative of the results to be expected for the full year. These interim financial statements of the Company have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”) and should be read in conjunction with the financial statements included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2020. Comprehensive Income Comprehensive income is comprised of Net income and Other comprehensive income. Other comprehensive income consists of the unrealized gain on amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized gain (loss) on available-for-sale investments, unrealized gain (loss) on interest rate hedges and the corresponding tax effects. Cash, Cash Equivalents, and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At March 31, 2021, the $9.1 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $8.9 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2020, the $57.2 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $56.9 million of cash and cash equivalents and $0.3 million of restricted cash. Restricted cash represents deposits held by our captive insurance company that are required by state insurance regulations to remain in the captive insurance company as cash. Fair Value Valuation Approach The Company uses valuation approaches that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. Captive Insurance Collateral The captive insurance collateral is held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. If we did not deposit cash into the trust, the third party carrier would require that we issue an equal amount of letters of credit, which would reduce our availability under the fifth amended and restated credit agreement. Due to the expected timing of claim payments, the nature of the collateral agreement with the carrier, and our captive insurance company’s source of other operating cash, the collateral is not expected to be used to pay obligations within the next twelve months. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive 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. Weather Hedge Contract To partially mitigate the adverse effect of warm weather on cash flows, the Company has used weather hedge contracts for a number of years. Weather hedge contracts are recorded in accordance with the intrinsic value method defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-45-15 Derivatives and Hedging, Weather Derivatives (EITF 99-2). The premium paid is included in the caption “Prepaid expenses and other current assets” in the accompanying balance sheets and amortized over the life of the contract, with the intrinsic value method applied at each interim period. The Company entered into weather hedge contracts for fiscal years 2020 and 2021. Under these contracts, we are entitled to receive a payment if the total number of degree days within the hedge period is less than the prior ten year average. The “Payment ,” or strikes, are set at various levels . In addition, for fiscal 2020 and 2021 we were obligated to make an annual payment capped at if degree days exceed the Payment Threshold As of March 31, 2021, the Company reduced delivery and branch expense and recorded a receivable under these contracts of $ , and received the amount in full in April 2021. As of March 31, 2020, the Company reduced delivery and branch expense and recorded a receivable under these contracts of For fiscal 2022, the Company entered into a weather hedge contract with similar terms described above. The maximum that the Company can receive is million and we do not have a potential obligation to pay. New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability As of March 31, 2021, we had $0.2 million and $16.6 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” on our Condensed Consolidated Balance Sheet representing the remaining balance of the NETTI Fund withdrawal liability. As of September 30, 2020, we had $0.2 million and $16.7 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” on our Condensed Consolidated Balance Sheet. 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 March 31, 2021 and September 30, 2020 was $25.6 million and $29.0 million, respectively. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of this liability. Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses. The update broadens the information that an entity should consider in developing expected credit loss estimates, eliminates the probable initial recognition threshold, and allows for the immediate recognition of the full amount of expected credit losses. The Company adopted ASU No. 2016-13 effective October 1, 2020. The adoption of . See Note 3 – Revenue Recognition. In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 230): Simplifying the Test for Goodwill Impairment. The update simplifies how an entity is required to test goodwill for impairment. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, but not exceed the total amount of goodwill allocated to the reporting unit. The Company adopted ASU No. 2017-04 effective October 1, 2020. The adoption of . In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing and adding certain disclosures for these plans. The Company adopted ASU No. 2018-14 effective October 1, 2020. The adoption of . In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract, which will align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The Company adopted ASU No. 2018-15 effective October 1, 2020. The adoption of . Recently Issued Accounting Pronouncements No recently issued accounting pronouncements are expected to have a material impact on the Company’s consolidated financial statements.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Mar. 31, 2021
Revenue From Contract With Customer [Abstract]
Revenue Recognition	3) Revenue Recognition The following disaggregates our revenue by major sources for the three and six months ended March 31, 2021 and March 31, 2020: Three Months Ended March 31, Six Months Ended March 31, (in thousands) 2021 2020 2021 2020 Petroleum Products: Home heating oil and propane $ 466,401 $ 413,466 $ 707,213 $ 756,812 Other petroleum products 72,970 67,809 132,490 157,151 Total petroleum products 539,371 481,275 839,703 913,963 Installations and Services: Equipment installations 22,865 20,158 52,925 50,723 Equipment maintenance service contracts 27,045 27,764 53,913 55,672 Billable call services 14,834 13,866 30,894 31,650 Total installations and services 64,744 61,788 137,732 138,045 Total Sales $ 604,115 $ 543,063 $ 977,435 $ 1,052,008 Deferred Contract Costs We recognize an asset for incremental commission expenses paid to sales personnel in conjunction with obtaining new residential customer product and equipment maintenance service contracts. We defer these costs only when we have determined the commissions are, in fact, incremental and would not have been incurred absent the customer contract. Costs to obtain a contract are amortized and recorded ratably as delivery and branch expenses over the period representing the transfer of goods or services to which the assets relate. Costs to obtain new residential product and equipment maintenance service contracts are amortized as expense over the estimated customer relationship period of approximately five years. Deferred contract costs are classified as current or non-current within “Prepaid expenses and other current assets” and “Deferred charges and other assets, net,” respectively. At March 31, 2021, the amount of deferred contract costs included in “Prepaid expenses and other current assets” and “Deferred charges and other assets, net” was $3.5 million and $6.2 3.4 5.9 $ 2.0 Contract Liability Balances The Company has contract liabilities for advanced payments received from customers for future oil deliveries (primarily amounts received from customers on “smart pay” budget payment plans in advance of oil deliveries) and obligations to service customers with equipment maintenance service contracts. Contract liabilities are recognized straight-line over the service contract period, generally one year or less. As of March 31, 2021 and September 30, 2020 the Company had contract liabilities of $99.6 million and $139.6 million, respectively. During the six months ended March 31, 2021, the Company recognized $107.2 million of revenue that was included in the September 30, 2020 contract liability balance. Receivables and Allowance for Doubtful Accounts Accounts receivables from customers are recorded at the invoiced amounts. Finance charges may be applied to trade receivables that are more than 30 days past due, and are recorded as finance charge income. The allowance for doubtful accounts is the Company’s estimate of the amount of trade receivables that may not be collectible. The allowance is determined at an aggregate level by grouping accounts based on certain account criteria and its receivable aging. The allowance is based on both quantitative and qualitative factors, including historical loss experience, historical collection patterns, overdue status, aging trends, current and future economic conditions. The Company has an established process to periodically review current and past due trade receivable balances to determine the adequacy of the allowance. No single statistic or measurement determines the adequacy of the allowance. The total allowance reflects management’s estimate of losses inherent in its trade receivables at the balance sheet date. Different assumptions or changes in economic conditions could result in material changes to the allowance for doubtful accounts. Changes in the allowance for credit losses are as follows: (in thousands) Credit Loss Allowance Balance at September 30, 2020 $ 6,121 Current period provision 256 Write-offs, net and other (580 ) Balance as of March 31, 2021 $ 5,797

Common Unit Repurchase and Reti

Common Unit Repurchase and Retirement	6 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Common Unit Repurchase and Retirement	4) Common Unit Repurchase and Retirement In July 2012, the Board adopted a plan to repurchase certain of the Company’s Common Units that was amended in fiscal 2018 (the “Repurchase Plan”). Through August 2020, the Company had repurchased approximately 14.4 million Common Units under the Repurchase Plan. In August 2020, the Board authorized an increase of the number of Common Units that remained available for the Company to repurchase from 2.0 million to a total of 6.0 million, of which 4.9 million were available for repurchase in open market transactions and 1.1 million were available for repurchase in privately-negotiated transactions. There is no guarantee of the exact number of units that will be purchased under the Repurchase Plan and the Company may discontinue purchases at any time. The Repurchase Plan does not have a time limit. The Board may also approve additional purchases of units from time to time in private transactions. The Company’s repurchase activities take into account SEC safe harbor rules and guidance for issuer repurchases. All of the Common Units purchased under the Repurchase Plan will be retired. Under the Company’s fifth amended and restated credit agreement dated December 4, 2019, in order to repurchase Common Units we must maintain Availability (as defined in the fifth amended and restated credit agreement) of $45 million, 15.0% of the facility size of $300 million (assuming the non-seasonal aggregate commitment is outstanding) 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. The Company was in compliance with this covenant as of March 31, 2021. 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 2020 total 17,697 $ 8.26 14,622 5,730 First quarter fiscal year 2021 total 2,591 $ 9.75 1,191 4,539 (b), (c) January 2021 429 $ 9.65 429 4,110 (d) February 2021 109 $ 9.76 108 4,002 March 2021 - $ - - 4,002 Second quarter fiscal year 2021 total 538 $ 9.67 537 4,002 April 2021 - $ - - 4,002 (e) (a) Amount includes repurchase costs. (b) On November 16, 2020, the Company purchased 1.4 million Common Units in a private transaction for aggregate consideration of approximately $13.8 million. The purchase was made outside of the Company’s unit repurchase plan. (c ) On December 10, 2020, the Company purchased 0.4 million Common Units in a private transaction for aggregate consideration of approximately $4.2 million. The purchase was made within the Company’s unit repurchase plan. ( d ) On January 28, 2021, the Company purchased 0.1 million Common Units in a private transaction for aggregate consideration of approximately $1.3 million. The purchase was made within the Company’s unit repurchase plan ( e) Of the total available for repurchase, approximately 3.5 million units are available for repurchase in open market transactions and 0.5 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Captive Insurance Collateral

Captive Insurance Collateral	6 Months Ended
	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
Captive Insurance Collateral	5) Captive Insurance Collateral The Company considers all of its captive insurance collateral to be Level 1 available-for-sale investments. Investments at March 31, 2021 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 913 $ — $ — $ 913 U.S. Government Sponsored Agencies 47,154 134 (60 ) 47,228 Corporate Debt Securities 19,020 1,009 (56 ) 19,973 Foreign Bonds and Notes 1,487 52 — 1,539 Total $ 68,574 $ 1,195 $ (116 ) $ 69,653 Investments at September 30, 2020 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 1,152 $ — $ — $ 1,152 U.S. Government Sponsored Agencies 42,032 229 (26 ) 42,235 Corporate Debt Securities 21,666 1,660 — 23,326 Foreign Bonds and Notes 2,992 82 — 3,074 Total $ 67,842 $ 1,971 $ (26 ) $ 69,787 Maturities of investments were as follows at March 31, 2021 (in thousands): Net Carrying Amount Due within one year $ 6,477 Due after one year through five years 61,007 Due after five years through ten years 2,169 Total $ 69,653

Derivatives and Hedging-Disclos

Derivatives and Hedging-Disclosures and Fair Value Measurements	6 Months Ended
	Mar. 31, 2021
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivatives and Hedging-Disclosures and Fair Value Measurements	6) Derivatives and Hedging—Disclosures and Fair Value Measurements The Company uses derivative instruments such as futures, options and swap agreements in order to mitigate exposure to market risk associated with the purchase of home heating oil for price-protected customers, physical inventory on hand, inventory in transit, priced purchase commitments and internal fuel usage. FASB ASC 815-10-05 Derivatives and Hedging, established accounting and reporting standards requiring that derivative instruments be recorded at fair value and included in the consolidated balance sheet as assets or liabilities, along with qualitative disclosures regarding the derivative activity. The Company has elected not to designate its commodity derivative instruments as hedging derivatives, but rather as economic hedges whose change in fair value is recognized in its statement of operations in the caption “(Increase) decrease in the fair value of derivative instruments.” Depending on the risk being economically hedged, realized gains and losses are recorded in cost of product, cost of installations and services, or delivery and branch expenses. As of March 31, 2021, 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: 6.4 million gallons of swap contracts, 4.5 million gallons of call options, 2.8 million gallons of put options, and 54.4 million net gallons of synthetic call options. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of March 31, 2021, held 3.8 million gallons of long future contracts and 25.5 million gallons of short future contracts that settle in future months. To hedge its internal fuel usage and other activities for fiscal 2021, the Company held 0.5 million gallons of call options and swap contracts that settle in future months. As of March 31, 2020, 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: 8.9 million gallons of swap contracts, 5.3 million gallons of call options, 4.0 million gallons of put options, and 52.8 million net gallons of synthetic call options. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of March 31, 2020, held 32.6 million gallons of long future contracts, and 52.1 million gallons of short future contracts that settle in future months. To hedge its internal fuel usage and other activities for fiscal 2020 and 2021, the Company held 7.3 million gallons of call options and swap contracts and 0.2 million gallons of short swap contracts that settle in future months. As of March 31, 2021, the Company has interest rate swap agreements in order to mitigate exposure to market risk associated with variable rate interest on $ 61.5 53 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., Toronto-Dominion Bank 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 March 31, 2021, the aggregate cash posted as collateral in the normal course of business at counterparties was $ 1.8 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 March 31, 2021 Commodity contracts Fair asset value of derivative instruments $ 15,082 $ — $ 15,082 Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net 1,246 — 1,246 Commodity contract assets at March 31, 2021 $ 16,328 $ — $ 16,328 Liability Derivatives at March 31, 2021 Commodity contracts Fair asset value of derivative instruments $ (3,666 ) $ — $ (3,666 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net (445 ) — (445 ) Commodity contract liabilities at March 31, 2021 $ (4,111 ) $ — $ (4,111 ) Asset Derivatives at September 30, 2020 Commodity contracts Fair liability value of derivative instruments $ 24,274 $ — $ 24,274 Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances 1,890 — 1,890 Commodity contract assets September 30, 2020 $ 26,164 $ — $ 26,164 Liability Derivatives at September 30, 2020 Commodity contracts Fair liability value of derivative instruments $ (35,711 ) $ — $ (35,711 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances (1,779 ) — (1,779 ) Commodity contract liabilities September 30, 2020 $ (37,490 ) $ — $ (37,490 ) 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 Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount Fair asset value of derivative instruments $ 15,082 $ (3,666 ) $ 11,416 $ — $ — $ 11,416 Long-term derivative assets included in deferred charges and other assets, net 1,246 (445 ) 801 — — 801 Total at March 31, 2021 $ 16,328 $ (4,111 ) $ 12,217 $ — $ — $ 12,217 Long-term derivative assets included in other long-term assets, net $ 1,605 $ (1,478 ) $ 127 $ — $ — $ 127 Fair liability value of derivative instruments 24,274 (35,711 ) (11,437 ) — — (11,437 ) Long-term derivative liabilities included in other long-term liabilities, net 285 (301 ) (16 ) — — (16 ) Total at September 30, 2020 $ 26,164 $ (37,490 ) $ (11,326 ) $ — $ — $ (11,326 ) (In thousands) The Effect of Derivative Instruments on the Statement of Operations Amount of (Gain) or Loss Recognized Amount of (Gain) or Loss Recognized Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10 Location of (Gain) or Loss Recognized in Income on Derivative Three Months Ended March 31, 2021 Three Months Ended March 31, 2020 Six Months Ended March 31, 2021 Six Months Ended March 31, 2020 Commodity contracts Cost of product (a) $ (5,064 ) $ (3,700 ) $ 6,514 $ 2,349 Commodity contracts Cost of installations and service (a) $ (130 ) $ 233 $ (37 ) $ 224 Commodity contracts Delivery and branch expenses (a) $ (193 ) $ 626 $ 8 $ 597 Commodity contracts (Increase) / decrease in the fair value of derivative instruments (b) $ (8,224 ) $ 11,670 $ (25,619 ) $ 5,253 (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.

Inventories

Inventories	6 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Inventories	7) Inventories The Company’s product inventories are stated at the lower of cost and net realizable value computed on the weighted average cost method. All other inventories, representing parts and equipment are stated at the lower of cost and net realizable value using the FIFO method. The components of inventory were as follows (in thousands): March 31, 2021 September 30, 2020 Product $ 38,993 $ 29,799 Parts and equipment 20,146 20,457 Total inventory $ 59,139 $ 50,256

Property and Equipment

Property and Equipment	6 Months Ended
	Mar. 31, 2021
Property Plant And Equipment [Abstract]
Property and Equipment	8) 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 (in thousands): March 31, 2021 September 30, 2020 Property and equipment $ 231,092 $ 220,220 Less: accumulated depreciation 133,163 126,725 Property and equipment, net $ 97,929 $ 93,495

Business Combinations and Dives

Business Combinations and Divestitures	6 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Business Combinations and Divestitures	9) Business Combinations and Divestitures During fiscal year 2021 the Company has acquired two propane and two heating oil dealers for an aggregate of approximately $39.3 million; $38.4 million in cash and $0.9 million of deferred liabilities. The gross purchase price was allocated $34.2 million to intangible assets, $5.9 million to fixed assets and reduced by $0.8 million in working capital credits. Through the second quarter of fiscal year 2020, the Company acquired the customer list and the assets of a heating oil dealer for an aggregate purchase price of approximately $0.5 million.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, net	6 Months Ended
	Mar. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, net	10) Goodwill and Intangible Assets, net Goodwill A summary of changes in Company’s goodwill is as follows (in thousands): Balance as of September 30, 2020 $ 240,327 Fiscal year 2021 business combinations 12,872 Balance as of March 31, 2021 $ 253,199 Intangibles, net The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands): March 31, 2021 September 30, 2020 Gross Gross Carrying Accum. Carrying Accum. Amount Amortization Net Amount Amortization Net Customer lists $ 401,630 $ 320,809 $ 80,821 $ 382,942 $ 312,928 $ 70,014 Trade names and other intangibles 39,977 18,319 21,658 37,382 17,103 20,279 Total $ 441,607 $ 339,128 $ 102,479 $ 420,324 $ 330,031 $ 90,293 Amortization expense for intangible assets was $9.1 million for the six months ended March 31, 2021, compared to $10.6 million for the six months ended March 31, 2020.

Long-Term Debt and Bank Facilit

Long-Term Debt and Bank Facility Borrowings	6 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Long-Term Debt and Bank Facility Borrowings	11) Long-Term Debt and Bank Facility Borrowings The Company’s debt is as follows (in thousands): March 31, September 30, 2021 2020 Carrying Amount Fair Value (a) Carrying Amount Fair Value (a) Revolving Credit Facility Borrowings $ 35,000 $ 35,000 $ — $ — Senior Secured Term Loan (b) 116,408 117,000 122,805 123,500 Total debt $ 151,408 $ 152,000 $ 122,805 $ 123,500 Total short-term portion of debt $ 48,000 $ 48,000 $ 13,000 $ 13,000 Total long-term portion of debt $ 103,408 $ 104,000 $ 109,805 $ 110,500 (a) The face amount of the Company’s variable rate long-term debt approximates fair value. (b) Carrying amounts are net of unamortized debt issuance costs of $0.6 million as of March 31, 2021 and $0.7 million as of September 30, 2020. On December 4, 2019, the Company refinanced its five-year term loan and the revolving credit facility with the execution of the fifth amended and restated revolving credit facility agreement with a bank syndicate comprised of eleven participants, which enables the Company to borrow up to five-year 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 (as defined in the credit agreement), which shall not be unreasonably withheld. Obligations under the fifth amended and restated credit facility 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 fifth amended and restated revolving credit facility become due and payable on the facility termination date of December 4, 2024. The Term Loan is repayable in quarterly payments of $3.25 million, the first of which was made on April 1, 2020, plus an annual payment equal to 25% of the annual Excess Cash Flow as defined in the credit agreement (an amount not to exceed $12 million annually), less certain voluntary prepayments made during the year, with final payment at maturity . The interest rate on the fifth amended and restated revolving credit facility and the Term Loan is based on a margin over LIBOR or a base rate. At March 31, 2021, the effective interest rate on the Term Loan was approximately 4.2% and the effective interest rate on revolving credit facility borrowings was approximately 2.5 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 fifth amended and restated credit agreement requires the Company to meet certain financial covenants, including a Fixed Charge Coverage Ratio (as defined in the credit agreement) of not less than 1.1 as long as the Term Loan is outstanding or revolving credit facility availability is less than 12.5% of the facility size. In addition, as long as the Term Loan is outstanding, a senior secured leverage ratio cannot be more than 3.0 as calculated as of the quarters ending June or September, and no more than 4.5 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, repurchase units, make investments, grant liens, sell assets, make acquisitions and engage in certain other activities. At March 31, 2021, $117.0 million of the Term Loan was outstanding, $35.0 million was outstanding under the revolving credit facility, no hedge positions were secured under the credit agreement, and $3.5 million of letters of credit were issued and outstanding. At September 30, 2020, $123.5 million of the Term Loan was outstanding, no amount was outstanding under the revolving credit facility, $11.1 million of hedge positions were secured under the credit agreement, and $3.5 million of letters of credit were issued and outstanding. At March 31, 2021, availability was $225.5 million, and the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio. At September 30, 2020, availability was $203.4 million, and the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio.

Income Taxes

Income Taxes	6 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	12) Income Taxes The accompanying financial statements are reported on a fiscal year, however, the Company and its corporate subsidiaries file Federal and State income tax returns on a calendar year. The current and deferred income tax expense for the three and six months ended March 31, 2021, and March 31, 2020 are as follows: Three Months Ended Six Months Ended March 31, March 31, (in thousands) 2021 2020 2021 2020 Income before income taxes $ 117,316 $ 83,108 $ 170,004 $ 122,645 Current income tax expense 23,130 25,814 34,357 36,260 Deferred income tax expense (benefit) 9,022 (1,114 ) 12,623 222 Total income tax expense $ 32,152 $ 24,700 $ 46,980 $ 36,482 At March 31, 2021, we did not have unrecognized income tax benefits. Our continuing practice is to recognize interest and penalties related to income tax matters as a component of income tax expense. We file U.S. Federal income tax returns and various state and local returns. A number of years may elapse before an uncertain tax position is audited and finally resolved. For our Federal income tax returns we have four tax years subject to examination. In our major state tax jurisdictions of New York, Connecticut and Pennsylvania, we have four years that are subject to examination. In the state tax jurisdiction of New Jersey we have five tax years that are subject to examination. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, based on our assessment of many factors, including past experience and interpretation of tax law, we believe that our provision for income taxes reflect the most probable outcome. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events.

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	6 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosure of Cash Flow Information	13) Supplemental Disclosure of Cash Flow Information Six Months Ended Cash paid during the period for: March 31, (in thousands) 2021 2020 Income taxes, net $ 4,606 $ 9,992 Interest $ 4,756 $ 6,543

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	14) Commitments and Contingencies The Company’s operations are subject to the operating hazards and risks normally incidental to handling, storing and transporting and otherwise providing for use by consumers hazardous liquids such as home heating oil and propane. In the ordinary course of business, the Company is a defendant in various legal proceedings and litigation. The Company records a liability when it is probable that a loss has been incurred and the amount is reasonably estimable. We do not believe these matters, when considered individually or in the aggregate, could reasonably be expected to have a material adverse effect on the Company’s results of operations, financial position or liquidity . The Company maintains insurance policies with insurers in amounts and with coverages and deductibles we believe are reasonable and prudent. However, the Company cannot assure that this insurance will be adequate to protect it from all material expenses related to current and potential future claims, legal proceedings and litigation, as certain types of claims may be excluded from our insurance coverage. If we incur substantial liability and the damages are not covered by insurance, or are in excess of policy limits, or if we incur liability at a time when we are not able to obtain liability insurance, then our business, results of operations and financial condition could be materially adversely affected.

Earnings Per Limited Partner Un

Earnings Per Limited Partner Unit	6 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Limited Partner Unit	15) Earnings Per Limited Partner Unit The following table presents the net income allocation and per unit data: Three Months Ended Six Months Ended Basic and Diluted Earnings Per Limited Partner: March 31, March 31, (in thousands, except per unit data) 2021 2020 2021 2020 Net income $ 85,164 $ 58,408 $ 123,024 $ 86,163 Less General Partner’s interest in net income 681 409 977 601 Net income available to limited partners 84,483 57,999 122,047 85,562 Less dilutive impact of theoretical distribution of earnings * 15,457 10,283 21,798 14,631 Limited Partner’s interest in net income $ 69,026 $ 47,716 $ 100,249 $ 70,931 Per unit data: Basic and diluted net income available to limited partners $ 2.09 $ 1.25 $ 2.95 $ 1.83 Less dilutive impact of theoretical distribution of earnings * 0.38 0.22 0.52 0.31 Limited Partner’s interest in net income $ 1.71 $ 1.03 $ 2.43 $ 1.52 Weighted average number of Limited Partner units outstanding 40,382 46,244 41,324 46,760

Subsequent Events

Subsequent Events	6 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	16) Subsequent Events Acquisition In April 2021, the Company purchased the customer list and assets of a heating oil dealer for an aggregate amount of approximately $3.2 million; $2.3 million in cash and $0.9 million of contingent liabilities. The purchase price was allocated $3.0 million to intangible assets, $0.3 million to fixed assets and reduced by $0.1 million for working capital credits. Quarterly Distribution Declared In April 2021, we declared a quarterly distribution of $0.1425 per unit, or $0.57 per unit on an annualized basis, on all Common Units with respect to the second quarter of fiscal 2021, payable on May 11, 2021, to holders of record on May 3, 2021. The amount of distributions in excess of the minimum quarterly distribution of $0.0675 are distributed in accordance with our Partnership Agreement, subject to the management incentive compensation plan. As a result, $5.7 million will be paid to the Common Unit holders, $0.3 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of Star and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation. The financial information included herein is unaudited; however, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair statement of financial condition and results for the interim periods. Due to the seasonal nature of the Company’s business, the results of operations and cash flows for the six-month period ended March 31, 2021 are not necessarily indicative of the results to be expected for the full year. These interim financial statements of the Company have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”) and should be read in conjunction with the financial statements included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2020.
Comprehensive Income	Comprehensive Income Comprehensive income is comprised of Net income and Other comprehensive income. Other comprehensive income consists of the unrealized gain on amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized gain (loss) on available-for-sale investments, unrealized gain (loss) on interest rate hedges and the corresponding tax effects.
Cash, Cash Equivalents, and Restricted Cash	Cash, Cash Equivalents, and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At March 31, 2021, the $9.1 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $8.9 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2020, the $57.2 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $56.9 million of cash and cash equivalents and $0.3 million of restricted cash. Restricted cash represents deposits held by our captive insurance company that are required by state insurance regulations to remain in the captive insurance company as cash.
Fair Value Valuation Approach	Fair Value Valuation Approach The Company uses valuation approaches that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.
Captive Insurance Collateral	Captive Insurance Collateral The captive insurance collateral is held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. If we did not deposit cash into the trust, the third party carrier would require that we issue an equal amount of letters of credit, which would reduce our availability under the fifth amended and restated credit agreement. Due to the expected timing of claim payments, the nature of the collateral agreement with the carrier, and our captive insurance company’s source of other operating cash, the collateral is not expected to be used to pay obligations within the next twelve months. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive 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.
Weather Hedge Contract	Weather Hedge Contract To partially mitigate the adverse effect of warm weather on cash flows, the Company has used weather hedge contracts for a number of years. Weather hedge contracts are recorded in accordance with the intrinsic value method defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-45-15 Derivatives and Hedging, Weather Derivatives (EITF 99-2). The premium paid is included in the caption “Prepaid expenses and other current assets” in the accompanying balance sheets and amortized over the life of the contract, with the intrinsic value method applied at each interim period. The Company entered into weather hedge contracts for fiscal years 2020 and 2021. Under these contracts, we are entitled to receive a payment if the total number of degree days within the hedge period is less than the prior ten year average. The “Payment ,” or strikes, are set at various levels . In addition, for fiscal 2020 and 2021 we were obligated to make an annual payment capped at if degree days exceed the Payment Threshold As of March 31, 2021, the Company reduced delivery and branch expense and recorded a receivable under these contracts of $ , and received the amount in full in April 2021. As of March 31, 2020, the Company reduced delivery and branch expense and recorded a receivable under these contracts of For fiscal 2022, the Company entered into a weather hedge contract with similar terms described above. The maximum that the Company can receive is million and we do not have a potential obligation to pay.
New England Teamsters and Trucking Industry Pension Fund ("the NETTI Fund") Liability	New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability As of March 31, 2021, we had $0.2 million and $16.6 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” on our Condensed Consolidated Balance Sheet representing the remaining balance of the NETTI Fund withdrawal liability. As of September 30, 2020, we had $0.2 million and $16.7 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” on our Condensed Consolidated Balance Sheet. 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 March 31, 2021 and September 30, 2020 was $25.6 million and $29.0 million, respectively. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of this liability.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses. The update broadens the information that an entity should consider in developing expected credit loss estimates, eliminates the probable initial recognition threshold, and allows for the immediate recognition of the full amount of expected credit losses. The Company adopted ASU No. 2016-13 effective October 1, 2020. The adoption of . See Note 3 – Revenue Recognition. In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 230): Simplifying the Test for Goodwill Impairment. The update simplifies how an entity is required to test goodwill for impairment. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, but not exceed the total amount of goodwill allocated to the reporting unit. The Company adopted ASU No. 2017-04 effective October 1, 2020. The adoption of . In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing and adding certain disclosures for these plans. The Company adopted ASU No. 2018-14 effective October 1, 2020. The adoption of . In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract, which will align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The Company adopted ASU No. 2018-15 effective October 1, 2020. The adoption of .
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements No recently issued accounting pronouncements are expected to have a material impact on the Company’s consolidated financial statements.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Mar. 31, 2021
Revenue From Contract With Customer [Abstract]
Summary of Disaggregation of Revenue by Major Sources	The following disaggregates our revenue by major sources for the three and six months ended March 31, 2021 and March 31, 2020: Three Months Ended March 31, Six Months Ended March 31, (in thousands) 2021 2020 2021 2020 Petroleum Products: Home heating oil and propane $ 466,401 $ 413,466 $ 707,213 $ 756,812 Other petroleum products 72,970 67,809 132,490 157,151 Total petroleum products 539,371 481,275 839,703 913,963 Installations and Services: Equipment installations 22,865 20,158 52,925 50,723 Equipment maintenance service contracts 27,045 27,764 53,913 55,672 Billable call services 14,834 13,866 30,894 31,650 Total installations and services 64,744 61,788 137,732 138,045 Total Sales $ 604,115 $ 543,063 $ 977,435 $ 1,052,008
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, 2020 $ 6,121 Current period provision 256 Write-offs, net and other (580 ) Balance as of March 31, 2021 $ 5,797

Common Unit Repurchase and Re_2

Common Unit Repurchase and Retirement (Tables)	6 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Company's Repurchase Activities	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 2020 total 17,697 $ 8.26 14,622 5,730 First quarter fiscal year 2021 total 2,591 $ 9.75 1,191 4,539 (b), (c) January 2021 429 $ 9.65 429 4,110 (d) February 2021 109 $ 9.76 108 4,002 March 2021 - $ - - 4,002 Second quarter fiscal year 2021 total 538 $ 9.67 537 4,002 April 2021 - $ - - 4,002 (e) (a) Amount includes repurchase costs. (b) On November 16, 2020, the Company purchased 1.4 million Common Units in a private transaction for aggregate consideration of approximately $13.8 million. The purchase was made outside of the Company’s unit repurchase plan. (c ) On December 10, 2020, the Company purchased 0.4 million Common Units in a private transaction for aggregate consideration of approximately $4.2 million. The purchase was made within the Company’s unit repurchase plan. ( d ) On January 28, 2021, the Company purchased 0.1 million Common Units in a private transaction for aggregate consideration of approximately $1.3 million. The purchase was made within the Company’s unit repurchase plan ( e) Of the total available for repurchase, approximately 3.5 million units are available for repurchase in open market transactions and 0.5 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Captive Insurance Collateral (T

Captive Insurance Collateral (Tables)	6 Months Ended
	Mar. 31, 2021
Investments Debt And Equity Securities [Abstract]
Schedule of Captive Insurance Collateral to be Level 1 Available-for-sale Investments	The Company considers all of its captive insurance collateral to be Level 1 available-for-sale investments. Investments at March 31, 2021 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 913 $ — $ — $ 913 U.S. Government Sponsored Agencies 47,154 134 (60 ) 47,228 Corporate Debt Securities 19,020 1,009 (56 ) 19,973 Foreign Bonds and Notes 1,487 52 — 1,539 Total $ 68,574 $ 1,195 $ (116 ) $ 69,653 Investments at September 30, 2020 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 1,152 $ — $ — $ 1,152 U.S. Government Sponsored Agencies 42,032 229 (26 ) 42,235 Corporate Debt Securities 21,666 1,660 — 23,326 Foreign Bonds and Notes 2,992 82 — 3,074 Total $ 67,842 $ 1,971 $ (26 ) $ 69,787
Schedule of Maturities of Investments	Maturities of investments were as follows at March 31, 2021 (in thousands): Net Carrying Amount Due within one year $ 6,477 Due after one year through five years 61,007 Due after five years through ten years 2,169 Total $ 69,653

Derivatives and Hedging-Discl_2

Derivatives and Hedging-Disclosures and Fair Value Measurements (Tables)	6 Months Ended
	Mar. 31, 2021
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Company's Commodity Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The Company’s commodity financial assets and liabilities measured at fair value on a recurring basis are listed on the following table. (In thousands) Fair Value Measurements at Reporting Date Using: Derivatives Not Designated as Hedging Instruments Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Under FASB ASC 815-10 Balance Sheet Location Total Level 1 Level 2 Asset Derivatives at March 31, 2021 Commodity contracts Fair asset value of derivative instruments $ 15,082 $ — $ 15,082 Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net 1,246 — 1,246 Commodity contract assets at March 31, 2021 $ 16,328 $ — $ 16,328 Liability Derivatives at March 31, 2021 Commodity contracts Fair asset value of derivative instruments $ (3,666 ) $ — $ (3,666 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net (445 ) — (445 ) Commodity contract liabilities at March 31, 2021 $ (4,111 ) $ — $ (4,111 ) Asset Derivatives at September 30, 2020 Commodity contracts Fair liability value of derivative instruments $ 24,274 $ — $ 24,274 Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances 1,890 — 1,890 Commodity contract assets September 30, 2020 $ 26,164 $ — $ 26,164 Liability Derivatives at September 30, 2020 Commodity contracts Fair liability value of derivative instruments $ (35,711 ) $ — $ (35,711 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances (1,779 ) — (1,779 ) Commodity contract liabilities September 30, 2020 $ (37,490 ) $ — $ (37,490 )
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 Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount Fair asset value of derivative instruments $ 15,082 $ (3,666 ) $ 11,416 $ — $ — $ 11,416 Long-term derivative assets included in deferred charges and other assets, net 1,246 (445 ) 801 — — 801 Total at March 31, 2021 $ 16,328 $ (4,111 ) $ 12,217 $ — $ — $ 12,217 Long-term derivative assets included in other long-term assets, net $ 1,605 $ (1,478 ) $ 127 $ — $ — $ 127 Fair liability value of derivative instruments 24,274 (35,711 ) (11,437 ) — — (11,437 ) Long-term derivative liabilities included in other long-term liabilities, net 285 (301 ) (16 ) — — (16 ) Total at September 30, 2020 $ 26,164 $ (37,490 ) $ (11,326 ) $ — $ — $ (11,326 )
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 Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount Fair asset value of derivative instruments $ 15,082 $ (3,666 ) $ 11,416 $ — $ — $ 11,416 Long-term derivative assets included in deferred charges and other assets, net 1,246 (445 ) 801 — — 801 Total at March 31, 2021 $ 16,328 $ (4,111 ) $ 12,217 $ — $ — $ 12,217 Long-term derivative assets included in other long-term assets, net $ 1,605 $ (1,478 ) $ 127 $ — $ — $ 127 Fair liability value of derivative instruments 24,274 (35,711 ) (11,437 ) — — (11,437 ) Long-term derivative liabilities included in other long-term liabilities, net 285 (301 ) (16 ) — — (16 ) Total at September 30, 2020 $ 26,164 $ (37,490 ) $ (11,326 ) $ — $ — $ (11,326 )
Company's Effect on Derivative Instruments on the Statement of Operations	(In thousands) The Effect of Derivative Instruments on the Statement of Operations Amount of (Gain) or Loss Recognized Amount of (Gain) or Loss Recognized Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10 Location of (Gain) or Loss Recognized in Income on Derivative Three Months Ended March 31, 2021 Three Months Ended March 31, 2020 Six Months Ended March 31, 2021 Six Months Ended March 31, 2020 Commodity contracts Cost of product (a) $ (5,064 ) $ (3,700 ) $ 6,514 $ 2,349 Commodity contracts Cost of installations and service (a) $ (130 ) $ 233 $ (37 ) $ 224 Commodity contracts Delivery and branch expenses (a) $ (193 ) $ 626 $ 8 $ 597 Commodity contracts (Increase) / decrease in the fair value of derivative instruments (b) $ (8,224 ) $ 11,670 $ (25,619 ) $ 5,253 (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.

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Components of Inventory	The components of inventory were as follows (in thousands): March 31, 2021 September 30, 2020 Product $ 38,993 $ 29,799 Parts and equipment 20,146 20,457 Total inventory $ 59,139 $ 50,256

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Mar. 31, 2021
Property Plant And Equipment [Abstract]
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 (in thousands): March 31, 2021 September 30, 2020 Property and equipment $ 231,092 $ 220,220 Less: accumulated depreciation 133,163 126,725 Property and equipment, net $ 97,929 $ 93,495

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, net (Tables)	6 Months Ended
	Mar. 31, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Changes in Company's Goodwill	A summary of changes in Company’s goodwill is as follows (in thousands): Balance as of September 30, 2020 $ 240,327 Fiscal year 2021 business combinations 12,872 Balance as of March 31, 2021 $ 253,199
Intangible Assets Subject to Amortization	The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands): March 31, 2021 September 30, 2020 Gross Gross Carrying Accum. Carrying Accum. Amount Amortization Net Amount Amortization Net Customer lists $ 401,630 $ 320,809 $ 80,821 $ 382,942 $ 312,928 $ 70,014 Trade names and other intangibles 39,977 18,319 21,658 37,382 17,103 20,279 Total $ 441,607 $ 339,128 $ 102,479 $ 420,324 $ 330,031 $ 90,293

Long-Term Debt and Bank Facil_2

Long-Term Debt and Bank Facility Borrowings (Tables)	6 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Company's Debt	The Company’s debt is as follows (in thousands): March 31, September 30, 2021 2020 Carrying Amount Fair Value (a) Carrying Amount Fair Value (a) Revolving Credit Facility Borrowings $ 35,000 $ 35,000 $ — $ — Senior Secured Term Loan (b) 116,408 117,000 122,805 123,500 Total debt $ 151,408 $ 152,000 $ 122,805 $ 123,500 Total short-term portion of debt $ 48,000 $ 48,000 $ 13,000 $ 13,000 Total long-term portion of debt $ 103,408 $ 104,000 $ 109,805 $ 110,500 (a) The face amount of the Company’s variable rate long-term debt approximates fair value. (b) Carrying amounts are net of unamortized debt issuance costs of $0.6 million as of March 31, 2021 and $0.7 million as of September 30, 2020.

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Current and Deferred Income Tax Expense	The current and deferred income tax expense for the three and six months ended March 31, 2021, and March 31, 2020 are as follows: Three Months Ended Six Months Ended March 31, March 31, (in thousands) 2021 2020 2021 2020 Income before income taxes $ 117,316 $ 83,108 $ 170,004 $ 122,645 Current income tax expense 23,130 25,814 34,357 36,260 Deferred income tax expense (benefit) 9,022 (1,114 ) 12,623 222 Total income tax expense $ 32,152 $ 24,700 $ 46,980 $ 36,482

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Tables)	6 Months Ended
	Mar. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Disclosure of Cash Flow Information	Six Months Ended Cash paid during the period for: March 31, (in thousands) 2021 2020 Income taxes, net $ 4,606 $ 9,992 Interest $ 4,756 $ 6,543

Earnings Per Limited Partner _2

Earnings Per Limited Partner Unit (Tables)	6 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Net Income Allocation and Per Unit Data	The following table presents the net income allocation and per unit data: Three Months Ended Six Months Ended Basic and Diluted Earnings Per Limited Partner: March 31, March 31, (in thousands, except per unit data) 2021 2020 2021 2020 Net income $ 85,164 $ 58,408 $ 123,024 $ 86,163 Less General Partner’s interest in net income 681 409 977 601 Net income available to limited partners 84,483 57,999 122,047 85,562 Less dilutive impact of theoretical distribution of earnings * 15,457 10,283 21,798 14,631 Limited Partner’s interest in net income $ 69,026 $ 47,716 $ 100,249 $ 70,931 Per unit data: Basic and diluted net income available to limited partners $ 2.09 $ 1.25 $ 2.95 $ 1.83 Less dilutive impact of theoretical distribution of earnings * 0.38 0.22 0.52 0.31 Limited Partner’s interest in net income $ 1.71 $ 1.03 $ 2.43 $ 1.52 Weighted average number of Limited Partner units outstanding 40,382 46,244 41,324 46,760

Organization - Additional Infor

Organization - Additional Information (Detail) shares in Thousands	Dec. 04, 2019USD ($)	Mar. 31, 2021SegmentCustomerContractshares	Dec. 31, 2020shares	Sep. 30, 2020shares	Mar. 31, 2020shares	Dec. 31, 2019shares	Sep. 30, 2019shares
Limited Partners' Capital Account [Line Items]
Number of reportable segments | Segment		1
Fifth Amendment
Limited Partners' Capital Account [Line Items]
Non Seasonal maximum borrowing capacity under revolving credit facility | $	$ 300,000,000
Maximum borrowing capacity (heating season December to April) under revolving credit facility | $	$ 450,000,000
Due date of debt	Dec. 4, 2024
Fifth Amendment | Term Loan
Limited Partners' Capital Account [Line Items]
Outstanding term loan | $	$ 130,000,000
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		431,200
Number of customers to whom only home heating oil, gasoline and diesel were sells on a delivery only basis | Customer		69,500
Number of service contracts for natural gas and other heating systems | Contract		18,300
Number of customers to whom sell gasoline and diesel fuel | Customer		26,600
Star Group L.P.
Limited Partners' Capital Account [Line Items]
Percentage of limited partner interest		99.20%
Percentage of general partner interest		0.80%
Star Acquisitions, Inc
Limited Partners' Capital Account [Line Items]
Ownership interest of partnership		100.00%
Petroleum Heat and Power Co., 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		40,199	40,737	43,328	45,622	46,404	47,685
General Partner
Limited Partners' Capital Account [Line Items]
Number of outstanding units | shares		326	326	326	326	326	326

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Schedule Of Significant Accounting Policies [Line Items]
Cash, cash equivalents, and restricted cash	$ 9,133,000	$ 10,551,000			$ 57,161,000	$ 5,149,000
Cash and cash equivalents	8,883,000				56,911,000
Restricted cash	250,000				250,000
Derivative maximum payout					5,000,000
Accrued expenses and other current liabilities	159,880,000				127,286,000
Other long-term liabilities	26,065,000				25,001,000
New England Teamsters & Trucking Industry Pension Fund
Schedule Of Significant Accounting Policies [Line Items]
Accrued expenses and other current liabilities	200,000				200,000
Other long-term liabilities	16,600,000				16,700,000
New England Teamsters & Trucking Industry Pension Fund | Significant Other Observable Inputs Level 2
Schedule Of Significant Accounting Policies [Line Items]
Multiemployer plan discounted withdrawal liability	25,600,000				29,000,000
Financial Products Corporation | Delivery and branch expenses
Schedule Of Significant Accounting Policies [Line Items]
Charge on weather hedge contract	$ (3,400,000)	$ (10,100,000)
Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum payout			$ 0	$ 5,000,000
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Cash equivalents, highly liquid investments maturity	3 months
Derivative maximum receivable					$ 12,500,000
Maximum | Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum receivable			$ 7,500,000	$ 12,500,000

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue by Major Sources (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Disaggregation Of Revenue [Line Items]
Total sales	$ 604,115	$ 543,063	$ 977,435	$ 1,052,008
Home heating oil and propane
Disaggregation Of Revenue [Line Items]
Total sales	466,401	413,466	707,213	756,812
Other petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	72,970	67,809	132,490	157,151
Petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	539,371	481,275	839,703	913,963
Equipment installations
Disaggregation Of Revenue [Line Items]
Total sales	22,865	20,158	52,925	50,723
Equipment maintenance service contracts
Disaggregation Of Revenue [Line Items]
Total sales	27,045	27,764	53,913	55,672
Billable call services
Disaggregation Of Revenue [Line Items]
Total sales	14,834	13,866	30,894	31,650
Installations and services
Disaggregation Of Revenue [Line Items]
Total sales	$ 64,744	$ 61,788	$ 137,732	$ 138,045

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020
Revenue Recognition [Line Items]
Contract costs, amortization period	5 years
Contract liabilities	$ 99.6		$ 139.6
Contract with customer liability, revenue recognized	$ 107.2	$ 95.7
Maximum
Revenue Recognition [Line Items]
Contract liabilities recognition service contract period	1 year
Delivery and Branch Expenses
Revenue Recognition [Line Items]
Amortization of deferred contract costs	$ 2	$ 1.9
Prepaid Expense and Other Current Assets
Revenue Recognition [Line Items]
Deferred contract costs,current	3.5		3.4
Deferred Charges and Other Assets, Net
Revenue Recognition [Line Items]
Deferred contract costs,non current	$ 6.2		$ 5.9

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Changes in Allowance for Credit Losses (Detail) $ in Thousands	6 Months Ended
	Mar. 31, 2021USD ($)
Revenue From Contract With Customer [Abstract]
Balance at September 30, 2020	$ 6,121
Current period provision	256
Write-offs, net and other	(580)
Balance as of March 31, 2021	$ 5,797

Common Unit Repurchase and Re_3

Common Unit Repurchase and Retirement - Additional Information (Detail) - USD ($) shares in Thousands	Dec. 04, 2019	Feb. 28, 2021	Jan. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Aug. 31, 2020	Sep. 30, 2020	Jul. 31, 2020
Capital Unit [Line Items]
Company's common units authorized for repurchase						6,000		2,000
Fifth Amendment
Capital Unit [Line Items]
Availability required to repurchase common units	$ 45,000,000
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	$ 300,000,000
Minimum fixed charge coverage ratio for distributions to unit holders or to repurchase common units	115.00%
Repurchase Plan
Capital Unit [Line Items]
Company's common units repurchased and retired		109	429	538	2,591	14,400	17,697
Common Stock Available for Repurchase Under Privately Negotiated Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase						1,100
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase						4,900

Common Unit Repurchase and Re_4

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Detail) - $ / shares shares in Thousands		1 Months Ended			3 Months Ended			98 Months Ended	99 Months Ended
		Feb. 28, 2021	Jan. 31, 2021		Mar. 31, 2021	Dec. 31, 2020		Aug. 31, 2020	Sep. 30, 2020	Apr. 30, 2021
Repurchase Plan
Capital Unit [Line Items]
Total Number of Units Purchased		109	429		538	2,591		14,400	17,697
Average Price Paid per Unit	[1]	$ 9.76	$ 9.65		$ 9.67	$ 9.75			$ 8.26
Maximum Number of Units that May Yet Be Purchased		4,002	4,110	[2]	4,002	4,539	[3],[4]		5,730
Publicly Announced Plans or Programs As Part of Repurchase Plan
Capital Unit [Line Items]
Total Number of Units Purchased		108	429		537	1,191			14,622
Subsequent Event | Repurchase Plan
Capital Unit [Line Items]
Maximum Number of Units that May Yet Be Purchased	[5]									4,002
[1]	Amount includes repurchase costs.
[2]	On January 28, 2021, the Company purchased 0.1 million Common Units in a private transaction for aggregate consideration of approximately $1.3 million. The purchase was made within the Company’s unit repurchase plan
[3]	On December 10, 2020, the Company purchased 0.4 million Common Units in a private transaction for aggregate consideration of approximately $4.2 million. The purchase was made within the Company’s unit repurchase plan.
[4]	On November 16, 2020, the Company purchased 1.4 million Common Units in a private transaction for aggregate consideration of approximately $13.8 million.  The purchase was made outside of the Company’s unit repurchase plan.
[5]	Of the total available for repurchase, approximately 3.5 million units are available for repurchase in open market transactions and 0.5 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Common Unit Repurchase and Re_5

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Parenthetical) (Detail) - USD ($) shares in Millions, $ in Millions	Jan. 28, 2021	Dec. 10, 2020	Nov. 16, 2020	Apr. 30, 2021	Aug. 31, 2020	Jul. 31, 2020
Capital Unit [Line Items]
Company's common units authorized for repurchase					6	2
Private Transaction
Capital Unit [Line Items]
Company's common units repurchased	0.1	0.4	1.4
Aggregate consideration paid for common units purchased	$ 1.3	$ 4.2	$ 13.8
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase					4.9
Common Stock Available for Repurchase Under Open Market Transactions | Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase				3.5
Common Stock Available for Repurchase Under Privately Negotiated Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase					1.1
Common Stock Available for Repurchase Under Privately Negotiated Transactions | Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase				0.5

Captive Insurance Collateral -

Captive Insurance Collateral - Schedule of Captive Insurance Collateral to be Level 1 Available-for-sale Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 68,574	$ 67,842
Gross Unrealized Gain	1,195	1,971
Gross Unrealized (Loss)	(116)	(26)
Fair Value	69,653	69,787
Cash and Receivables
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	913	1,152
Fair Value	913	1,152
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	47,154	42,032
Gross Unrealized Gain	134	229
Gross Unrealized (Loss)	(60)	(26)
Fair Value	47,228	42,235
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	19,020	21,666
Gross Unrealized Gain	1,009	1,660
Gross Unrealized (Loss)	(56)
Fair Value	19,973	23,326
Foreign Bonds and Notes
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	1,487	2,992
Gross Unrealized Gain	52	82
Gross Unrealized (Loss)	0	0
Fair Value	$ 1,539	$ 3,074

Captive Insurance Collateral _2

Captive Insurance Collateral - Schedule of Maturities of Investments (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Investments Debt And Equity Securities [Abstract]
Due within one year	$ 6,477
Due after one year through five years	61,007
Due after five years through ten years	2,169
Total	$ 69,653	$ 69,787

Derivatives and Hedging-Discl_3

Derivatives and Hedging-Disclosures and Fair Value Measurements - Additional Information (Detail) gal in Millions	6 Months Ended
	Mar. 31, 2021USD ($)gal	Mar. 31, 2020gal	Sep. 30, 2020USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedging positions and payable amounts secured under credit facility | $	$ 0		$ 11,100,000
Prepaid expense and other current assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Aggregated cash posted as collateral in normal course of business | $	1,800,000
Interest rate swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value | $	$ 61,500,000		64,000,000
Percentage of market risk exposure of long term debt	53.00%
Fair Value | $	$ (2,100,000)		$ (3,100,000)
Call Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	4.5	5.3
Call Option | Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	54.4	52.8
Put Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	2.8	4
Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	6.4	8.9
Swap Contracts Bought | Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume		0.2
Future Contracts | Long
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	3.8	32.6
Future Contracts | Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	25.5	52.1
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	0.5	7.3

Derivatives and Hedging-Discl_4

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	Mar. 31, 2021	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	$ 16,328	$ 26,164
Derivative Liabilities, commodity contracts	(4,111)	(37,490)
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	15,082	24,274
Derivative Liabilities, commodity contracts	(3,666)	(35,711)
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	1,246	1,890
Derivative Liabilities, commodity contracts	(445)	(1,779)
Significant Other Observable Inputs Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	16,328	26,164
Derivative Liabilities, commodity contracts	(4,111)	(37,490)
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	15,082	24,274
Derivative Liabilities, commodity contracts	(3,666)	(35,711)
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	1,246	1,890
Derivative Liabilities, commodity contracts	$ (445)	$ (1,779)

Derivatives and Hedging-Discl_5

Derivatives and Hedging-Disclosures and Fair Value Measurements - Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Net Assets (Liabilities) Presented in the Statement of Financial Position		$ (11,437)
Subject to an enforceable master netting arrangement
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	$ 16,328	26,164
Gross Liabilities Offset in the Statement of Financial Position	(4,111)	(37,490)
Net Assets (Liabilities) Presented in the Statement of Financial Position	12,217	(11,326)
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	12,217	(11,326)
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	15,082
Gross Liabilities Offset in the Statement of Financial Position	(3,666)
Net Assets (Liabilities) Presented in the Statement of Financial Position	11,416
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	11,416
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	1,246	1,605
Gross Liabilities Offset in the Statement of Financial Position	(445)	(1,478)
Net Assets (Liabilities) Presented in the Statement of Financial Position	801	127
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	$ 801	127
Subject to an enforceable master netting arrangement | Fair liability and fair asset value of derivative instruments
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized		24,274
Gross Liabilities Offset in the Statement of Financial Position		(35,711)
Net Assets (Liabilities) Presented in the Statement of Financial Position		(11,437)
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount		(11,437)
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		285
Gross Liabilities Offset in the Statement of Financial Position		(301)
Net Assets (Liabilities) Presented in the Statement of Financial Position		(16)
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount		$ (16)

Derivatives and Hedging-Discl_6

Derivatives and Hedging-Disclosures and Fair Value Measurements - Effect of Derivative Instruments on Statement of Operations (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) or Loss Unrealized, commodity contracts	[1]	$ (8,224)	$ 11,670	$ (25,619)	$ 5,253
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]	(5,064)	(3,700)	6,514	2,349
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]	(130)	233	(37)	224
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]	$ (193)	$ 626	$ 8	$ 597
[1]	Represents the change in value of unrealized open positions and expired options.
[2]	Represents realized closed positions and includes the cost of options as they expire.

Inventories - Components of Inv

Inventories - Components of Inventory (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Inventory Disclosure [Abstract]
Product	$ 38,993	$ 29,799
Parts and equipment	20,146	20,457
Total inventory	$ 59,139	$ 50,256

Property and Equipment - Compon

Property and Equipment - Component of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Property Plant And Equipment [Abstract]
Property and equipment	$ 231,092	$ 220,220
Less: accumulated depreciation	133,163	126,725
Property and equipment, net	$ 97,929	$ 93,495

Business Combinations and Div_2

Business Combinations and Divestitures - Additional Information (Detail) $ in Millions	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2021USD ($)	Sep. 30, 2021PartnershipUnit
Propane Assets
Business Acquisition [Line Items]
Cash proceeds from sale of assets		$ 6.1
Propane Dealers | Scenario Forecast
Business Acquisition [Line Items]
Number of businesses acquired | PartnershipUnit			2
Heating Oil Dealers | Scenario Forecast
Business Acquisition [Line Items]
Number of businesses acquired | PartnershipUnit			2
Propane and Heating Oil Dealers
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired		39.3
Cash paid		38.4
Deferred liabilities		0.9
Aggregate purchase price allocation, intangible assets		34.2
Aggregate purchase price allocation, fixed assets		5.9
Gross purchase price increased (reduced) by working capital credits		$ (0.8)
Acquired Business
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired	$ 0.5

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, net - Summary of Changes in Company's Goodwill (Detail) $ in Thousands	6 Months Ended
	Mar. 31, 2021USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Balance on beginning	$ 240,327
Fiscal year 2021 business combinations	12,872
Balance on ending	$ 253,199

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, net - Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Sep. 30, 2020
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 441,607	$ 420,324
Accum. Amortization	339,128	330,031
Net	102,479	90,293
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	401,630	382,942
Accum. Amortization	320,809	312,928
Net	80,821	70,014
Trade Names And Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	39,977	37,382
Accum. Amortization	18,319	17,103
Net	$ 21,658	$ 20,279

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense for intangible assets	$ 9.1	$ 10.6

Long-Term Debt and Bank Facil_3

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Detail) - USD ($) $ in Thousands		Mar. 31, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Long-term debt, carrying Amount		$ 151,408	$ 122,805
Current maturities of long-term debt, carrying Amount		48,000	13,000
Long-term debt		103,408	109,805
Long-term debt, fair value	[1]	152,000	123,500
Current maturities of long-term debt, fair value	[1]	48,000	13,000
Long-term portion of debt, fair value	[1]	104,000	110,500
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility borrowings, carrying Amount		35,000	0
Credit facility borrowings, fair value	[1]	35,000	0
Term Loan
Debt Instrument [Line Items]
Long-term debt, carrying Amount	[2]	116,408	122,805
Long-term debt, fair value	[1],[2]	$ 117,000	$ 123,500
[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 $0.6 million as of March 31, 2021 and $0.7 million as of September 30, 2020.

Long-Term Debt and Bank Facil_4

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Mar. 31, 2021	Sep. 30, 2020
Term Loan
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 0.6	$ 0.7

Long-Term Debt and Bank Facil_5

Long-Term Debt and Bank Facility Borrowings - Additional Information (Detail) - USD ($)		Dec. 04, 2019	Mar. 31, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Hedging positions and payable amounts secured under credit facility			$ 0	$ 11,100,000
Letters of credit issued and outstanding			3,500,000	3,500,000
Long-term debt, fair value	[1]		152,000,000	123,500,000
Revolving credit facility outstanding			35,000,000
Availability under credit agreement			$ 225,500,000	$ 203,400,000
Term Loan
Debt Instrument [Line Items]
Debt instrument, effective interest rate			4.20%	5.20%
Long-term debt, fair value	[1],[2]		$ 117,000,000	$ 123,500,000
Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, effective interest rate			2.50%	4.00%
Revolving credit facility outstanding			$ 35,000,000	$ 0
Fifth Amendment
Debt Instrument [Line Items]
Non Seasonal maximum borrowing capacity under revolving credit facility		$ 300,000,000
Maximum borrowing capacity (heating season December to April) under revolving credit facility		450,000,000
Issuance of line of credit for working capital purposes		$ 25,000,000
Senior secured term loan maturity date		Dec. 4, 2024
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%
Availability percentage to maximum facility size		12.50%
Fifth Amendment | Maximum
Debt Instrument [Line Items]
Senior secured leverage ratio during quarters ending June or September		300.00%
Senior secured leverage ratio during quarters ending December or March		450.00%
Fifth Amendment | Quarterly
Debt Instrument [Line Items]
Term loan periodic payment		$ 3,250,000
Fifth Amendment | Annually | Maximum
Debt Instrument [Line Items]
Term loan periodic payment		12,000,000
Fifth Amendment | Term Loan
Debt Instrument [Line Items]
Outstanding term loan		$ 130,000,000
Senior secured term loan maturity period		5 years
[1]	The face amount of the Company’s variable rate long-term debt approximates fair value.
[2]	Carrying amounts are net of unamortized debt issuance costs of $0.6 million as of March 31, 2021 and $0.7 million as of September 30, 2020.

Income Taxes - Current and Defe

Income Taxes - Current and Deferred Income Tax Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Deferred Income Tax Assets And Liabilities
Income before income taxes	$ 117,316	$ 83,108	$ 170,004	$ 122,645
Current income tax expense	23,130	25,814	34,357	36,260
Deferred income tax expense (benefit)	9,022	(1,114)	12,623	222
Total income tax expense	$ 32,152	$ 24,700	$ 46,980	$ 36,482

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	6 Months Ended
	Mar. 31, 2021USD ($)
Income Tax Disclosure [Line Items]
Unrecognized income tax benefits	$ 0
Federal
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
New York
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
Connecticut
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
Pennsylvania
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
New Jersey
Income Tax Disclosure [Abstract]
Number of years for examination	5 years

Supplemental Disclosure of Ca_3

Supplemental Disclosure of Cash Flow Information - Schedule of Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash paid during the period for:
Income taxes, net	$ 4,606	$ 9,992
Interest	$ 4,756	$ 6,543

Earnings Per Limited Partner _3

Earnings Per Limited Partner Unit - Net Income Allocation and Per Unit Data (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Basic and Diluted Earnings Per Limited Partner:
Net income		$ 85,164	$ 58,408	$ 123,024	$ 86,163
Less General Partner’s interest in net income		681	409	977	601
Net income available to limited partners		84,483	57,999	122,047	85,562
Less dilutive impact of theoretical distribution of earnings	[1]	15,457	10,283	21,798	14,631
Limited Partner’s interest in net income		$ 69,026	$ 47,716	$ 100,249	$ 70,931
Per unit data:
Basic and diluted net income available to limited partners		$ 2.09	$ 1.25	$ 2.95	$ 1.83
Less dilutive impact of theoretical distribution of earnings	[1]	0.38	0.22	0.52	0.31
Limited Partner’s interest in net income	[2]	$ 1.71	$ 1.03	$ 2.43	$ 1.52
Weighted average number of Limited Partner units outstanding		40,382	46,244	41,324	46,760
[1]	In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required to present net income per Limited Partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results.
[2]	See Note 16 - Earnings Per Limited Partner Unit.

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event $ / shares in Units, $ in Millions	1 Months Ended
	Apr. 30, 2021USD ($)$ / shares
Dividend Declared
Subsequent Event [Line Items]
Distribution declared | $ / shares	$ 0.1425
Partners capital projected distribution amount on annualized basis | $ / shares	0.57
Minimum dividend distribution per unit | $ / shares	$ 0.0675
Amount to paid to common unit holders	$ 5.7
Amount to paid to the General Partner	0.3
Incentive distribution to the General Partner	0.3
Incentive distributions to management	$ 0.3
Dividend payable date	May 11, 2021
Dividend record date	May 3, 2021
Heating Oil Dealers
Subsequent Event [Line Items]
Aggregate purchase price	$ 3.2
Cash paid	2.3
Contingent liabilities	0.9
Aggregate purchase price allocation, intangible assets	3
Aggregate purchase price allocation, fixed assets	0.3
Gross purchase price increased (reduced) by working capital credits	$ (0.1)