Advanced BioEnergy (ABENU) 10-K 31 Dec 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2018	Dec. 01, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Registrant Name	ADVANCED BIOENERGY, LLC
Entity Central Index Key	1,325,740
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		25,410,851
Entity Public Float	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Current assets:
Cash and cash equivalents	$ 12,727	$ 18,804
Accounts receivable:
Trade accounts receivables	4,198	4,039
Other receivables	192	805
Inventories	4,922	4,334
Prepaid expenses	732	665
Restricted cash		1,000
Total current assets	22,771	29,647
Property and equipment, net	32,211	31,226
Other assets	452	756
Total assets	55,434	61,629
Current liabilities:
Accounts payable	4,635	3,531
Accrued expenses	2,615	2,221
Current portion of long-term debt (stated principal amount of $1,000 and $4,677 at September 30, 2018 and September 30, 2017, respectively)	905	4,581
Total current liabilities	8,155	10,333
Other liabilities	23	31
Long-term debt (stated principal amount of $19,000 and $20,000 at September 30, 2018 and September 30, 2017, respectively)	18,833	19,785
Total liabilities	27,011	30,149
Members’ equity:
Members’ capital, no par value, 25,410,851 units issued and outstanding	44,826	44,826
Accumulated deficit	(16,403)	(13,346)
Total members’ equity	28,423	31,480
Total liabilities and members’ equity	$ 55,434	$ 61,629

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Statement Of Financial Position [Abstract]
Current portion of long-term debt (stated principal amount)	$ 1,000	$ 4,677
Principal amount of long-term debt	$ 19,000	$ 20,000
Members' capital, par value
Members' capital, units issued	25,410,851	25,410,851
Members' capital, units outstanding	25,410,851	25,410,851

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Net sales
Net sales	$ 133,772	$ 143,532	$ 144,878
Cost of goods sold	133,628	130,228	145,367
Gross profit (loss)	144	13,304	(489)
Selling, general and administrative	2,729	3,798	3,267
Asset impairment			1,584
Operating income (loss)	(2,585)	9,506	(5,340)
Other income	259	132	383
Other expense			(73)
Interest income	5	11	51
Interest expense	(736)	(880)	(914)
Net income (loss)	$ (3,057)	$ 8,769	$ (5,893)
Weighted average units outstanding—basic & diluted	25,411	25,411	25,411
Net income (loss) per unit—basic & diluted	$ (0.12)	$ 0.35	$ (0.23)
Cash distributions declared per unit		$ 0.15
Ethanol and Related Products [Member]
Net sales
Net sales	$ 133,772	$ 143,532	$ 144,695
Other [Member]
Net sales
Net sales			$ 183

Consolidated Statements of Chan

Consolidated Statements of Changes in Members' Equity - USD ($) $ in Thousands	Total	Member's Capital [Member]	Accumulated Deficit [Member]
Beginning Balance at Sep. 30, 2015	$ 32,416	$ 48,638	$ (16,222)
Beginning Balance, shares at Sep. 30, 2015		25,410,851
Net income (loss)	(5,893)		(5,893)
Ending Balance at Sep. 30, 2016	26,523	$ 48,638	(22,115)
Ending Balance, shares at Sep. 30, 2016		25,410,851
Distribution to members	(3,812)	$ (3,812)
Net income (loss)	8,769		8,769
Ending Balance at Sep. 30, 2017	$ 31,480	$ 44,826	(13,346)
Ending Balance, shares at Sep. 30, 2017	25,410,851	25,410,851
Net income (loss)	$ (3,057)		(3,057)
Ending Balance at Sep. 30, 2018	$ 28,423	$ 44,826	$ (16,403)
Ending Balance, shares at Sep. 30, 2018	25,410,851	25,410,851

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ (3,057)	$ 8,769	$ (5,893)
Adjustments to reconcile net income (loss) to operating activities cash flows:
Depreciation	3,867	3,820	9,579
Amortization of deferred financing costs	96	95	29
Amortization of deferred revenue and rent	(8)	(9)	19
Amortization of additional carrying value of debt			(699)
Gain on sale of assets	(19)
Gain on troubled debt restructuring			(322)
Loss on impairment and disposal of assets		102	1,593
Change in working capital components:
Trade accounts receivable	(159)	453	(502)
Other receivable	613	(221)	(467)
Inventories	(588)	196	91
Prepaid expenses	(67)	47	31
Accounts payable	436	(44)	(1,681)
Accrued expenses	394	(22)	(55)
Net cash provided by operating activities	1,508	13,186	1,723
Cash flows from investing activities:
Purchase of property and equipment	(4,184)	(2,975)	(2,579)
Proceeds from the sale of assets, net of transaction costs	19		47
Change in other assets	304	312	116
Net cash used in investing activities	(3,861)	(2,663)	(2,416)
Cash flows from financing activities:
Payments on debt	(4,677)	(4,425)	(34,069)
Proceeds from debt		1,102	30,000
Payment of deferred financing costs	47
Distribution to members		(3,812)
Net cash used in financing activities	(4,724)	(7,135)	(4,069)
Net increase (decrease) in cash, cash equivalents and restricted cash	(7,077)	3,388	(4,762)
Beginning cash, cash equivalents and restricted cash	19,804	16,416	21,178
Ending cash, cash equivalents and restricted cash	12,727	19,804	16,416
Supplemental disclosure of cash flow information:
Cash paid for interest, net of capitalized interest of $32 thousand and $0 in fiscal 2018 and fiscal 2017, respectively	698	805	934
Supplemental disclosure of non-cash financing and investing activities:
Reclassification of property and equipment to other assets			200
Accounts payable related to fixed assets	$ 693	$ 25	$ 84

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Statement Of Cash Flows [Abstract]
Capitalized interest	$ 32	$ 0

Organization and Significant Ac

Organization and Significant Accounting Policies	12 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Significant Accounting Policies	1. Organization and Significant Accounting Policies The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, ABE Fairmont, LLC (“ABE Fairmont”) and ABE South Dakota, LLC, (“ABE South Dakota”). Substantially all of the assets of ABE Fairmont were sold in December 2012 and the subsidiary is now inactive. Advanced BioEnergy, LLC is organized as a Delaware limited liability company. Members’ liability is limited pursuant to the Delaware Limited Liability Company Act. The Company’s operating agreement provides for the term of the entity to last until a Dissolution Event occurs as defined in the operating agreement; there is no exact Dissolution Event or date specified. The Company currently operates two ethanol production facilities in Aberdeen and Huron, South Dakota with a combined production capacity of 80 million gallons per year. Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash balances are maintained in bank depositories and periodically exceed federally insured limits. The Company has not experienced losses in these accounts. Restricted cash at September 30, 2017 included a deposit for a rail car sublease The following table provides a reconciliation of cash and cash equivalents, and restricted cash reported within the consolidated balance sheet that sum to the total of the same such amounts in the consolidated statement of cash flows (in thousands): September 30, September 30, September 30, 2018 2017 2016 Cash and cash equivalents $ 12,727 $ 18,804 $ 15,416 Restricted cash - 1,000 1,000 Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 12,727 $ 19,804 $ 16,416 Fair Value of Financial Instruments Financial instruments include cash, cash equivalents and restricted cash, accounts receivable, accounts payable, accrued expenses, and long-term debt. The fair value of the long-term debt is estimated based on level 3 inputs based on the current anticipated interest rate that management believes would currently be available to the Company for similar debt, taking into account the current credit risk of the Company and other market factors. Based on these factors, the fair value of the long-term debt is currently estimated to approximate carrying value. Excluding cash and cash equivalents, the fair value of the other financial instruments are estimated to approximate carrying value due to the short-term nature of these instruments, and are considered to be Level 3 inputs. Fair Value Measurements In determining fair value of its derivative financial instruments, the Company uses various methods including market, income and cost approaches. Based on these approaches, the Company often uses certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market-corroborated, or generally unobservable inputs. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three fair value hierarchy categories: Level 1: Valuations for assets and liabilities traded in active markets from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2: Valuations for assets and liabilities traded in less-active dealer or broker markets. Valuations are obtained from third-party pricing services for identical or similar assets or liabilities. Level 3: Valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities. Commodity futures and exchange-traded commodity options contracts are reported at fair value, utilizing Level 1 inputs. For these contracts, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes and live-trading levels from the Chicago Board of Trade (“CBOT”) and New York Mercantile Exchange (“NYMEX”) markets. There were no material balances of financial assets or financial liabilities, including derivative financial instruments, measured at the approximate fair value at September 30, 2018 or 2017. Deferred Financing Costs Deferred financing costs are recorded at cost and include expenditures related to secure debt financing. Deferred financing costs are shown as contra debt and are being amortized into interest expense over the term of the agreement using the straight-line method, which approximates the effective interest method. Receivables Credit sales are made to a relatively small number of customers with no collateral required. Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables and considering a customer’s financial condition, credit history and current economic conditions. Receivables are written off if deemed uncollectible. Recoveries of receivables previously written off are recorded when received. There was no allowance for doubtful accounts recorded at September 30, 2018 or September 30, 2017. Inventories Ethanol inventory, raw materials, work-in-process and parts inventory are valued using methods that approximate the lower of cost (first-in, first-out) or net realizable value (“NRV”). Distillers grains and related products are stated at net realizable value. In the valuation of inventories and purchase and sale commitments, the Company determines NRV by estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Property and Equipment Property and equipment is carried at cost less accumulated depreciation computed using the straight-line method over the estimated useful lives: Office equipment 3-7 Years Other equipment 1-5 Years Process equipment 15 Years Building 40 Years Interest capitalized in property and equipment was $32 thousand and $0 in fiscal 2018 and 2017, respectively. During the fourth quarter of fiscal 2016, the Company decided to permanently cease operations at its smaller Aberdeen plant. Accordingly, the Company impaired the value of this asset to an estimated salvage value of $200,000 and recorded an impairment of approximately $1.6 million during the fourth quarter of fiscal 2016. In fiscal 2017, the Company incurred an additional expenses of $387,000 related to the demolition and other costs, which is included in selling, general and administrative expenses. Maintenance and repairs are charged to expense as incurred; major improvements and betterments are capitalized. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount on the asset may not be recoverable. An impairment loss is recognized when estimated undiscounted future cash flows from operations are less than the carrying value of the asset group. An impairment loss is measured by the amount by which the carrying value of the asset group exceeds the estimated fair value on that date. Commodity Sales and Purchase Contracts, Derivative Instruments The Company enters into forward sales contracts for ethanol, distillers and corn oil, and purchase contracts for corn and natural gas. The Company classifies these sales and purchase contracts as normal sales and purchase contracts and accordingly these contracts are not marked to market. These contracts provide for the sale or purchase of an item other than a financial instrument or derivative instrument that will be delivered in quantities expected to be sold or used over a reasonable period in the normal course of business. On occasion, the Company has entered into derivative contracts to hedge the Company’s exposure to price risk related to forecasted corn purchases and forecasted ethanol sales. Accounting for derivative contracts requires that an entity recognize all derivatives as either assets or liabilities in the statement of financial position and measure those instruments at fair value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted transaction, or (c) a hedge of the foreign currency exposure of a net investment in a foreign operation, an unrecognized firm commitment, an available-for-sale security, or a foreign-currency-denominated forecasted transaction. Although the Company believes its derivative positions are economic hedges, none have been designated as a hedge for accounting purposes and derivative positions are recorded on the balance sheet at their fair value, with changes in fair value recognized in current period earnings. In addition, certain derivative financial instruments that meet the criteria for derivative accounting treatment also qualify for a scope exception to derivative accounting, as they are considered normal purchases and sales. The availability of this exception is based on the assumption that the Company has the ability and it is probable that it will deliver or take delivery of the underlying item. Derivatives that are considered to be normal purchases and sales are exempt from derivative accounting treatment, and are accounted for under accrual accounting. Revenue Recognition Ethanol revenue is recognized when product title and all risk of ownership is transferred to the customer as specified in the contractual agreements with the marketers. Under the terms of the marketing agreements, revenue is recognized when product is loaded into rail cars or trucks for shipment. Revenue from the sale of co-products is recorded when title and all risk of ownership transfers to customers. Co-products are normally shipped free on board (“FOB”) shipping point. In accordance with the Company’s agreements for the marketing and sale of ethanol and related products, commissions due to the marketers are deducted from the gross sale price at the time of payment. Interest income is recognized as earned. Unit Based Compensation The Company uses the estimated market value at the time the units are granted to value those units granted to officers and directors. The Company records compensation cost on the straight line method over the vesting period for service based awards. If the units vest upon achievement of a certain milestone, the Company recognizes the expense in the period in which the goal was met. Shipping Costs Shipping costs are not separately identified under the contract with the marketer and therefore are reflected net in sales. Income (Loss) Per Unit Basic and diluted income (loss) per unit is computed using the weighted-average number of vested units outstanding during the period. Unit warrants are considered unit equivalents and are considered in the diluted income-per-unit computation. Segment Reporting Operating segments are defined as components of an enterprise for which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. Based on the related business nature and expected financial results, the Company’s plants are aggregated into one reporting segment. Accounting Estimates Management uses estimates and assumptions in preparing these financial statements in accordance with generally accepted accounting principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates. Income Taxes The Company has elected to be treated as a partnership for tax purposes and generally does not incur income taxes. Instead, the Company’s earnings and losses are included in the income tax returns of the members. Therefore, no provision or liability for federal or state income taxes has been included in these financial statements. The Company files income tax returns in the U.S. federal and various state jurisdictions. The Company’s federal income tax returns are open and subject to examination from the 2015 tax return year and forward. Various state income tax returns are generally open from the 2014 and later tax return years based on individual state statute of limitations. Management has evaluated the Company’s tax positions under the Financial Accounting Standards Board issued guidance on accounting for uncertainty in income taxes and concluded the Company has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Recent Accounting Pronouncements Effective October 1, 2018, the Company was required to adopt the amended guidance in ASC 606, “Revenue from Contracts with Customers”, which requires revenue recognition to reflect the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The updated standard permits either the modified or full retrospective with cumulative effect transition method. The Company has completed a comparison of the current revenue recognition policies to the ASC 606 requirements for each of the Company’s major revenue categories. Results indicate that the guidance will not materially change the amount or timing of revenues recognized by the Company. The Company will adopt ASC 606 using the retrospective with cumulative effect transition method. The Company expects to have enhanced disclosures in future reporting periods, but does not expect this standard to have a material impact on the Company's consolidated financial statements. Effective January 1, 2018, and presented retrospectively, the Company adopted the amended guidance in ASC 230, “Statement of Cash Flows,” which amends existing guidance to require that the Statement of Cash Flows now include restricted cash and restricted cash equivalents along with cash and cash equivalents when reconciling beginning and end-of-period amounts. Effective January 1, 2018, the Company no longer presents transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the Statement of Cash Flows. In February 2016, the ASC was amended and a new accounting standard, ASC Topic 842, “Leases,” was issued to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. In order to meet that objective, the new standard requires recognition of the assets and liabilities that arise from leases. Accordingly, a lessee will recognize a right-of-use (ROU) asset for its right to use the underlying asset and a lease liability for the corresponding lease obligation. The lease liability will initially be measured at the present value of the future minimum lease payments over the lease term. The ROU asset will initially be measured as the sum of the initial lease liability, initial costs directly attributable to negotiating and arranging the lease, and payments made by a lessee to the lessor at or before the lease commencement date less any lease incentives received. Lessees can make an accounting policy election by class of underlying asset not to recognize a ROU asset and corresponding lease liability for leases with a term of 12 months or less. Accounting by lessors will remain largely unchanged from current U.S. GAAP. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The modified retrospective approach includes a number of optional practical expedients that companies may elect to apply. These practical expedients relate to the identification and classification of leases that commenced before the effective date, initial direct costs for leases that commenced before the effective date, and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The transition guidance also provides specific guidance for sale and leaseback transactions, build-to-suit leases, leveraged leases, and amounts previously recognized in accordance with the business combinations guidance for leases. The new standard is effective for public companies for fiscal years beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. Based upon preliminary assessments, the Company expects the standard to have a material impact on its assets and liabilities due to the recognition of right-of-use assets and lease liabilities on its consolidated balance sheets. The Company is continuing its assessment, which may identify additional impacts this standard will have on its consolidated financial statements and related disclosures.

Inventories

Inventories	12 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories	2. Inventories A summary of inventories is as follows (in thousands): September 30, 2018 September 30, 2017 Chemicals $ 783 $ 939 Work in process 677 646 Ethanol 1,261 788 Distillers grain 416 157 Supplies and parts 1,785 1,804 Total $ 4,922 $ 4,334

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Property and Equipment	3. Property and Equipment A summary of property and equipment is as follows (in thousands): September 30, 2018 September 30, 2017 Land $ 1,811 $ 1,811 Buildings 8,168 8,128 Process equipment 110,348 109,006 Other equipment 636 147 Office equipment 1,239 1,770 Construction in process 3,561 580 125,763 121,442 Accumulated depreciation (93,552 ) (90,216 ) Property and equipment, net $ 32,211 $ 31,226

Debt

Debt	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt	4. Debt A summary of debt is as follows (in thousands, except percentages): September 30, 2018 Interest Rate September 30, 2018 September 30, 2017 ABE South Dakota: Senior debt principal—variable 5.57 % 20,000 24,677 Deferred financing costs N/A (262 ) (311 ) Total outstanding $ 19,738 $ 24,366 The estimated maturities of debt at September 30, 2018 are as follows (in thousands): Senior Debt Principal Deferred Financing Costs Total 2019 $ 1,000 $ (95 ) $ 905 2020 4,000 (105 ) 3,895 2021 15,000 (33 ) 14,967 2022 - (10 ) (10 ) 2023 - (9 ) (9 ) Thereafter - (10 ) (10 ) Total debt $ 20,000 $ (262 ) $ 19,738 2015 Senior Credit Agreement for the South Dakota Plants On December 29, 2015, ABE South Dakota entered into a Master Credit Agreement (“2015 Credit Agreement”) with AgCountry Farm Credit Services, PCA as lender, (“AgCountry”) to refinance its existing 2010 Senior Credit Agreement. On December 29, 2015, the Company also entered into (i) a First Supplement to the 2015 Credit Agreement covering a $10.0 million Revolving Term Facility and (ii) a Second Supplemental covering a $20.0 million Term Loan. The transaction funded on December 30, 2015. The $20.0 million Term Loan had a variable interest rate (“Variable Rate”) at September 30, 2018. The Variable Rate was equal to the one-month LIBOR rate of 2.07%, plus a “Margin” of 350 basis points. Subsequent to the end of the fiscal year, on October 26, 2018, the Company elected to lock in a fixed interest rate of 6.4%, rather than the Variable Rate, on the remaining balance of the Term Loan. The Company may elect one or more fixed or adjustable interest rates, rather than the Variable Rate, based on AgCountry’s cost of funds at the time of the election, plus the Margin. Any election must apply to $1.0 million or more owing on the Term Loan. Beginning April 1, 2016, the Company began making quarterly principal payments of $1.0 million, plus accrued interest, on the Term Loan. The Term Loan will be fully amortized over five years with the final payment on January 1, 2021. At September 30, 2018, the outstanding balance on the Term Loan was $10.0 million. The $10.0 Revolving Term Facility has a Variable Rate equal to the one-month LIBOR rate plus an initial Margin of 350 basis points. Borrowings under the Revolving Term Facility may be advanced, repaid and re-borrowed during the term. The Company is required to make quarterly interest payments on the Revolving Term Facility, with the full principal amount outstanding due on January 1, 2021. Under the Revolving Term Facility, the Company is required to pay unused commitment fees of 50 basis points. At September 30, 2018, the balance of the Revolving Term Facility was $10.0 million. The Margin will (i) decrease to 3.25% when the aggregate principal balance of all outstanding loans and the unfunded commitment level is $20.0 million or less, and (ii) decrease to 3.00% when this amount is $15.0 million or less. ABE South Dakota, LLC also entered into a Security Agreement with AgCountry under which borrowings under the 2015 Credit Agreement are secured by substantially all of ABE South Dakota’s assets. AgCountry holds a first priority security interest and mortgage in all inventory, accounts receivable, intangibles, equipment, fixtures, buildings, and a first mortgage in land owned or leased by ABE South Dakota. The 2015 Credit Agreement also included financial and non-financial covenants that limit distributions and debt and require minimum working capital, owner’s equity, current ratio, debt to EBITDA ratio, and fixed charge coverage ratios. Those covenants included the following: • ABE South Dakota has a minimum working capital requirement of $10.0 million beginning at loan closing, increasing to $12.75 million at September 30, 2016 and thereafter. Working capital is calculated as (i) (a) current assets plus (b) the amount available under the Revolving Term Facility, less (ii) current liabilities, measured quarterly. • ABE South Dakota’s owner’s equity ratio was the ratio of (i) net worth divided by (ii) total assets. This ratio was to be measured annually at fiscal year-end and would have increased by 2% each fiscal year, from 40% at September 30, 2015, until a 50% ratio was achieved and maintained This covenant was eliminated by the First Amendment (as defined below). • ABE South Dakota must maintain a ratio of current assets to current liabilities of not less than 1.2 to 1.0. • ABE South Dakota debt to EBITDA ratio must be less than 4.00:1.00. Debt is defined as total interest bearing debt, while EBITDA is defined as earnings before interest, taxes, depreciation, and amortization. The debt to EBITDA ratio will be measured quarterly, but tested annually at each fiscal year end. • ABE South Dakota’s minimum fixed charge coverage ratio is 1.15:1.00 and is measured quarterly, but tested annually at each fiscal year end. The fixed charge coverage ratio is calculated by dividing EBITDA by the sum of scheduled payments of principal and interest, capital expenditures, any cash taxes, and distributions. When ABE South Dakota has achieved reached and maintained an owners’ equity ratio of 60.0% and working capital of $15.0 million, then the minimum fixed charge coverage ratio requirement will be reduced to 1.00:1.00. If subsequently the owners’ equity ratio declines below 60.0%, or working capital declines below $15.0 million, then the 1.15:1.00 minimum fixed charge ratio covenant will be reinstated. • ABE South Dakota is limited to annual capital expenditures of $2.0 million without prior consent of AgCountry, and is limited from incurring additional debt over certain amounts without prior approval, and making additional investments without prior approval of AgCountry. ABE South Dakota is also prohibited from making member distributions in excess of 40% of pre-tax net income in a given year without the prior consent of Ag Country. When ABE South Dakota achieves and maintains owners’ equity ratio of 60.0% and working capital of $15.0 million, then it may pay member dividends of 100.0% of pre-tax net income. If the owner’s equity ratio declines below 60.0%, or working capital declines below $15.0 million, then dividends will be restricted until ABE South Dakota regains compliance. ABE South Dakota must meet all loan covenants before and after any distribution. A number of these covenants have been amended in connection with subsequent term loans, a construction loan, and amendments and waivers as described below. 2016 Term Loan On September 28, 2016, ABE South Dakota entered into the Third Supplement to the 2015 Credit Agreement (“2016 Term Loan”) with AgCountry to finance the corn oil extraction system at the Huron plant. The total loan commitment for 2016 Term Loan was $1.7 million, and the loan has a variable interest rate equal to the one-month LIBOR rate plus a “Margin” of 350 basis points. A total of $1.1 million of the $1.7 million commitment was drawn from this loan. On January 1, 2017, the Company began making quarterly payments of accrued interest on the 2016 Term Loan. On April 1, 2017, the Company began making quarterly principal payments of $212,500 on the 2016 Term Loan. As of September 30, 2018 the 2016 Term Loan was paid in full. 2018 Construction and Term Loan On March 13, 2018, ABE South Dakota entered into the Fourth Supplement to the 2015 Credit Agreement (“2018 Term Loan”) with AgCountry to finance a grain storage and receiving facility at the Aberdeen plant. The agreement provides for a $5.0 million multiple advance credit facility. The loan has a variable interest rate equal to the one-month LIBOR rate plus a “Margin” of 350 basis points. During the construction period, the Company will make quarterly interest payments in arrears on the first day of each quarter. Upon completion of construction, the Company will begin making quarterly principal payments in the amount of $250,000 per quarter, plus accrued interest. The 2018 Term Loan will be fully amortized over five years, with the final payment on July 1, 2024. At September 30, 2018, no funds had been drawn on the 2018 Term Loan, and $47,000 in loan fees and closing costs had been incurred, which have been classified as deferred financing costs and will be amortized as interest expense over the term of the loan. Amendments and Waivers to 2015 Credit Agreement On September 28, 2016, ABE South Dakota entered into a Limited Waiver and First Amendment to the 2015 Credit Agreement (“First Amendment”) to (i) eliminate the Owner’s Equity Ratio Covenant, (ii) temporarily increase the Capital Expenditures Covenant to $3.0 million for fiscal 2016 to finance the corn oil extraction system at the Huron plant, and (iii) waive other obligations related to the post closing agreement. On November 19, 2016, ABE South Dakota received a waiver to the 2015 Credit Agreement from AgCountry that waived certain Events of Default related to the Working Capital requirement and the Total Outstanding Debt to EBITDA Ratio at September 30, 2016. On October 16, 2017, ABE South Dakota received a waiver to the 2015 Credit Agreement from AgCountry that waived an Event of Default related to the Capital Expenditure Covenant for fiscal 2017. The Capital Expenditure Covenant for fiscal 2016 was increased to $3.0 million due to the addition of corn oil extraction system at Huron. However, a portion of the capital expenditure cost was incurred in fiscal 2017, so an additional waiver was granted for this period. On March 13, 2018, in conjunction with the 2018 Term Loan, ABE South Dakota entered into a Second Amendment to the 2015 Credit Agreement (“Second Amendment”) to temporarily increase the Capital Expenditures Covenant to $6.0 million per year for the years ending September 30, 2018 and 2019. The covenant will revert back to $2.0 million per year for all years ending after September 30, 2019. As a result of a depressed margin environment in fiscal 2018, ABE South Dakota was required to request waivers for certain Events of Default at September 30, 2018, and covenant amendments for certain future covenants for which ABE South Dakota projected non-compliance. Although ABE South Dakota’s lender, AgCountry Farm Credit Services, PCA, granted the waivers and covenant amendments via the Third and Fourth Amendments to the 2015 Credit Agreement, we cannot project with certainty that we will meet all covenant obligations, as amended, if depressed margins continue for an extended period of time. If ABE South Dakota is unable to comply with the amended covenants, we cannot be certain that our lender will grant us future waivers, which could result in a material adverse effect upon our business, results of operations and financial condition. On October 19, 2018, ABE South Dakota entered into a Limited Waiver and Third Amendment to the 2015 Credit Agreement (“Third Amendment”) to waive certain Events of Default related to covenant compliance as of September 30, 2018 and temporarily amend certain future covenants. The Third Amendment included the following covenant waiver and amendments: (i) the Fixed Charge Coverage Ratio was waived as of September 30, 2018, reduced to a ratio of 1.00:1.00 as of September 30, 2019, and reverts back to 1.15:1.00 at September 30, 2020, (ii) the Working Capital Covenant was reduced to $10 million at September 30, 2018 and December 31, 2018, $9 million at March 31, 2019 and June 30, 2019, then increased to $10 million at September 30, 2019 and $12 million at September 30, 2020 and all times thereafter, (iii) the Capital Expenditures covenant was increased to $8.0 million for the year ending September 30, 2019, and reverts back to $2.0 million for all subsequent years, and (iv) the outstanding Debt to EBITDA Ratio was waived at September 30, 2018 and will revert back to the requirement that it be less than 4:00:1:00 on the last day of each fiscal year end beginning September 30, 2019. On December 28, 2018, ABE South Dakota entered into a Limited Waiver and Deferral Agreement and Fourth Amendment to the 2015 Credit Agreement (“Fourth Amendment”) to defer three future principal payments and waive and temporarily amend certain future covenants. The Fourth Amendment included the following covenant waivers and amendments: (i) defer the next three principal payments due January 1, April 1, and July 1, 2019 until the Term Loan maturity date on January 1, 2021; (ii) waive the Fixed Charge Coverage Ratio at September 30, 2019, (iii) amend the Working Capital Covenant to $4 million at December 31, 2018 and subsequent months until increasing to $5 million at September 30, 2020, and increasing to $12 million at September 30, 2021, (iv) waive the September 30, 2019 Debt to EBITDA Ratio, and (v) add a Cash Sweep Covenant whereby ABE South Dakota would be required to pay additional principal at the end of each fiscal year in the amount of 30 percent of Free Cash Flow. In order for a Cash Sweep payment to be made, ABE South Dakota must remain in compliance with all covenants before and after the payment. Free Cash Flow is defined as: fiscal year EBITDA less interest expense, scheduled principal payments, and non-financed maintenance capital expenditures. The Fourth Amendment would also restrict future dividend payments until all covenants revert back to originally set levels. Subsequent to the Third and Fourth Amendments described above, ABE South Dakota evaluated projected covenant compliance for the 12 month period following September 30, 2018. Based on this evaluation, ABE South Dakota determined compliance over the next 12 month period is reasonably possible and, as a result, has recognized debt as both current (when payment is due within 12 months of year-end) and long-term on its financial statements. 2010 Senior Credit Agreement ABE South Dakota entered into an Amended and Restated Senior Credit Agreement (the “2010 Senior Credit Agreement”), effective as of June 18, 2010, and amended on December 9, 2011, which was accounted for under troubled debt restructuring rules. The 2010 Senior Credit Agreement was executed among ABE South Dakota, the lenders from time to time party thereto, and an Administrative Agent and Collateral Agent. The 2010 Senior Credit Agreement converted the outstanding principal amount of the loans and certain other amounts under interest rate protection agreements to a senior term loan. The interest accrued on outstanding term and working capital loans under the previous credit agreement were reduced to zero. ABE South Dakota agreed to pay a $3.0 million restructuring fee to the lender due at the earlier of March 31, 2016 and the date on which the loans are repaid in full. ABE South Dakota recorded the restructuring fee as non-interest bearing debt on its consolidated balance sheets. See “Additional Carrying Value of Restructured Debt” below. The principal amount of the term loan facility was payable in quarterly payments of $750,000, with the remaining principal amount fully due and payable on March 31, 2016. During the year ended September 30, 2015, ABE South Dakota made debt sweep payments totaling $8.0 million in addition to its scheduled principal payments of $3.0 million. ABE South Dakota was also obligated to pay the remaining $68,750 installment of a $275,000 waiver fee to the senior lenders on March 31, 2016. The Company recorded this fee as non-interest bearing debt on its consolidated balance sheet and is included in the Restructuring Fee category in the above debt tables net of the unamortized portion. ABE South Dakota had the option to select the interest rate on the senior term loan between base rate and euro-dollar rates for maturities of one to six months. Base rate loans bear interest at the administrative agent’s base rate plus an applicable margin of 3.0%. Euro-dollar loans bear interest at LIBOR plus the applicable margin of 4.0%. As of September 30, 2015, ABE South Dakota had selected the LIBOR plus 4.0% rate for a period of one month. ABE South Dakota’s obligations under the 2010 Senior Credit Agreement were secured by a first-priority security interest in the equity and assets of ABE South Dakota. In connection with closing, ABE South Dakota paid in full all amounts outstanding under the 2010 Senior Credit Agreement, including $29.0 million of principal, accrued interest, the $3.0 restructuring fee, and the waiver fee of $68,750, and all security interests of the prior lenders were extinguished. Additional Carrying Value of Restructured Debt Since the future maximum undiscounted cash payments on the 2010 Senior Credit Agreement (including principal, interest and the restructuring fee) exceeded the adjusted carrying value at the time of the June 2010 restructuring, no gain for the forgiven interest was recorded, the carrying value was not adjusted and the modification of terms was accounted for on a prospective basis, via a new effective interest calculation, amortized over the life of the note, offsetting interest expense. As a result of the final payoff of the 2010 Credit Agreement in December 2015, the carrying value of the debt exceeded the scheduled principal and interest payments remaining over the term of the loan. As a result, a gain of $0.3 million was recognized in fiscal 2016. ABE Letter of Credit In connection with the execution of a rail car sublease, the Company, as parent of ABE South Dakota agreed to post a $2.5 million irrevocable and non-transferable standby letter of credit in May 2012 for the benefit of its ethanol marketer as security for the payment obligations of ABE South Dakota. The Company deposited $2.5 million in a restricted account as collateral for this letter of credit and classified it as restricted cash. Effective May 15, 2014, the letter of credit and corresponding deposit of collateral was decreased by $1.0 million in conjunction with an amendment to the rail car sublease. Effective June 27, 2016, the letter of credit and corresponding deposit of collateral was decreased by $0.5 million in conjunction with an amendment to the rail car sublease. Effective July 31, 2018, the letter of credit was terminated and the corresponding collateral requirement was eliminated.

Members' Equity

Members' Equity	12 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Members' Equity	5. Members’ Equity Unit Appreciation Rights As of September 30, 2018, the Company had 312,500 Unit Appreciation Rights (“UAR”) fully vested and outstanding. At the time of their respective grants, (i) 200,000 of the UARs had an exercise price of $1.15 per unit, (ii) 12,500 of the UARs had an exercise price of $1.00 per unit, and (iii) 100,000 of the UARs had an exercise price of $1.24 per unit. As a result of cash distributions paid to the Company’s unit holders subsequent to the dates of the respective UAR grants, as of September 30, 2018, (i) the exercise price of the 200,000 January 2013 UARs has been reduced to $0.21 per unit, (ii) the exercise price of the 12,500 January 2015 UARs has been reduced to $0.85 and (iii) the exercise price of the 100,000 January 2016 UARs is $1.09 per unit. The exercise price of each of these awards will be reduced by any future distributions paid to the Company’s unit holders. The units are contingently exercisable only under certain limited circumstances; therefore, the Company is not recognizing compensation expense related to the awards until these defined circumstances are probable of occurring. Board Representation and Voting Agreement The Company, certain directors of the Company, South Dakota Wheat Growers Association, entities associated with Clean Energy Capital, LLC (“CEC”) (and predecessor entities) and entities associated with Thomas H. Lee Partners, L.P. (“THL”) (and predecessor entities), have each executed a voting agreement (the “Voting Agreement”). The Voting Agreement requires the parties to (a) nominate for election to the Board two designees of THL and the Chief Executive Officer of the Company, (b) recommend to the members the election of each of the designees, (c) vote all units of the Company they beneficially own or otherwise control to elect each of the designees to the Board, (d) not take any action that would result in the removal of any of the designees from the Board or to increase the size of the Board to more than nine members, and (e) not grant a proxy with respect to any units that is inconsistent with the parties’ obligations under the Voting Agreement. At December 1, 2018, the parties to the Voting Agreement held in the aggregate approximately 39.6% of the outstanding units of the Company.

Lease Commitments and Contingen

Lease Commitments and Contingencies	12 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Lease Commitments and Contingencies	6 . Lease Commitments and Contingencies Lease Commitments The Company leases ethanol and distillers rail cars, office and other equipment and an office facility under operating lease agreements with the following approximate future minimum rental commitments through 2023 for the years ended September 30 (in thousands): Minimum Rental Commitments 2019 $ 3,413 2020 2,777 2021 2,529 2022 1,839 2023 1,134 Thereafter 311 $ 12,003 The Company recognized rent expense related to the above leases of approximately $3.9 million, $4.5 million, and $5.0 million for the years ended September 30, 2018, 2017, and 2016, respectively.

Major Customers

Major Customers	12 Months Ended
	Sep. 30, 2018
Risks And Uncertainties [Abstract]
Major Customers	7 . Major Customers ABE South Dakota has ethanol marketing agreements with NGL Energy Partners, LP (“NGL”)(formerly Gavilon, LLC), a diversified energy business. These ethanol marketing agreements require that we sell to NGL all of the denatured fuel-grade ethanol produced at the South Dakota plants. The term of these ethanol marketing agreements expires on June 30, 2019. ABE South Dakota is party to a co-product marketing agreement with Dakotaland Feeds, LLC (“Dakotaland Feeds”), whereby Dakotaland Feeds markets the local sale of wet distillers’ grains produced at the ABE South Dakota Huron plant and modified distillers’ produced at the Aberdeen plant to third parties for an agreed upon commission. ABE South Dakota has a marketing agreement with Gavilon to market the dried distillers’ grains from the Aberdeen and Huron plants through July 31, 2019. ABE South Dakota self-markets its wet and a small portion of modified distillers’ grains produced at the Aberdeen plant. ABE South Dakota is party to an agreement with Gavilon to market all of the corn oil produced by the Huron and Aberdeen plants through November 30, 2019 and September 30, 2019, respectively. Sales and receivables from the Company’s major customers were as follows (in thousands): September 30, 2018 September 30, 2017 September 30, 2016 NGL Energy—Ethanol Twelve months revenues $ 102,617 $ 118,000 $ 116,455 Receivable balance at period end 3,274 3,116 3,642 Gavilon—Ethanol, Corn Oil & Distillers Grains Twelve months revenues $ 16,698 $ 13,786 $ 15,269 Receivable balance at period end 385 326 323 Dakotaland Feeds—Distillers Grains Twelve months revenues $ 12,647 $ 10,663 $ 11,686 Receivable balance at period end 499 575 470

Risk Management

Risk Management	12 Months Ended
	Sep. 30, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Risk Management	8 . Risk Management The Company is exposed to a variety of market risks, including the effects of changes in commodity prices and interest rates. These financial exposures are monitored and managed by the Company as an integral part of its overall risk management program. The Company’s risk management program seeks to reduce the potentially adverse effects that the volatility of these markets may have on its current and future operating results. To reduce these effects, the Company generally attempts to fix corn purchase prices and related sale prices of ethanol, distillers’ grains and corn oil, with forward purchase and sale contracts to lock in future operating margins. In addition to entering into contracts to purchase 0.8 million bushels of corn in which the basis or futures price was not locked, the Company had entered into the following fixed price forward sales and purchase contracts at September 30, 2018: Commodity Type Quantity Amount (in 000’s) Period Through Ethanol Sale 475,200 gallons $ 512 October 31, 2018 Distillers grains Sale 15,172 tons 974 October 31, 2018 Corn oil Sale 400,000 pounds 84 October 31, 2018 Corn Purchase 20,000 bushels 58 October 31, 2018 Natural gas Purchase 265,000 mmbtus 784 March 31, 2019 Unrealized gains and losses on forward contracts, in which delivery has not occurred, are deemed “normal purchases and normal sales,” and, therefore are not marked to market in the financial statements.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Sep. 30, 2018
Compensation And Retirement Disclosure Abstract
Employee Benefit Plan	9 . Employee Benefit Plan The Company sponsors a 401(k) plan for eligible employees. Eligible employees may make elective deferral contributions to the plan. The Company’s matching contribution is 100% of the employee’s elective deferrals, not to exceed 5% of the employee’s eligible wages. The Company contributed approximately $152,000, $165,000, and $160,000, to the plan in the years ended September 30, 2018, 2017, and 2016, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	1 0 . Related Party Transactions Grain Purchases from Agtegra The Company purchased $97.3 million, $93.8 million and $104.9 million of corn from Agtegra in the years ended September 30, 2018, 2017, and 2016 pursuant to a grain origination agreement, which covers all corn purchases in South Dakota. Agtegra owns approximately 5% of the Company’s outstanding units. As of September 30, 2018 and 2017, the Company had outstanding amounts payable to Agtegra of approximately $2.7 million and $2.2 million, respectively.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	1 1 . Quarterly Financial Data (Unaudited) The following table presents summarized quarterly financial data for the years ended September 30, 2018 and 2017. Dollars in thousands, except per unit amounts: Year Ended September 30, 2018 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total net sales $ 30,498 $ 33,769 $ 36,171 $ 33,334 Gross profit (loss) (410 ) (67 ) 180 441 Net loss (1,299 ) (884 ) (570 ) (304 ) Basic & diluted loss per common unit $ (0.05 ) $ (0.03 ) $ (0.02 ) $ (0.01 ) Year Ended September 30, 2017 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total net sales $ 38,508 $ 33,786 $ 33,819 $ 37,419 Gross profit 7,357 950 1,248 3,749 Net income 6,037 88 357 2,287 Basic & diluted income per common unit $ 0.24 $ 0.00 $ 0.01 $ 0.09

Parent Financial Statements

Parent Financial Statements	12 Months Ended
	Sep. 30, 2018
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Parent Financial Statements	1 2 . Parent Financial Statements The following financial information represents the unconsolidated financial statements of Advanced BioEnergy, LLC (“ABE”) as of September 30, 2018 and 2017, and for the years ended September 30, 2018, 2017 and 2016. ABE’s ability to receive distributions from ABE South Dakota is based on the terms and conditions in the ABE South Dakota credit agreement. Under its current credit agreement, ABE South Dakota is allowed to make equity distributions of up to 40% of its net income, and may distribute up to 100% of its net income if it achieves and maintains an owner’s equity ratio of at least 60% and working capital of at least $15 million. There were no distributions from ABE South Dakota during the last three fiscal years. Advanced BioEnergy, LLC (Unconsolidated) Balance Sheets September 30, September 30, 2018 2017 (Dollars in thousands) ASSETS Current assets: Cash and cash equivalents $ 1,220 $ 725 Restricted cash - 1,000 Total current assets 1,220 1,725 Property and equipment, net 25 54 Other assets: Investment in ABE South Dakota 27,303 29,862 Other assets 32 32 Total assets $ 28,580 $ 31,673 LIABILITIES AND MEMBERS’ EQUITY Liabilities: Accrued expenses 134 162 Other liabilities 23 31 Total liabilities 157 193 Members’ equity: Members’ capital, no par value, 25,410,851 units issued and outstanding 44,826 44,826 Accumulated deficit (16,403 ) (13,346 ) Total members’ equity 28,423 31,480 Total liabilities and members’ equity $ 28,580 $ 31,673 Advanced BioEnergy, LLC (Unconsolidated) Statements of Operations Years Ended September 30, September 30, September 30, 2018 2017 2016 (Dollars in thousands) Equity in earnings (losses) of consolidated subsidiary $ (2,559 ) $ 9,442 $ (5,296 ) Selling, general and administrative expenses . (534 ) (684 ) (640 ) Operating income (loss) (3,093 ) 8,758 (5,936 ) Other income (expense) 30 - (6 ) Interest income 6 11 49 Net Income (loss) $ (3,057 ) $ 8,769 $ (5,893 ) Advanced BioEnergy, LLC (Unconsolidated) Statements of Cash Flows Years Ended September 30, September 30, September 30, 2018 2017 2016 (Dollars in thousands) Cash flows from operating activities: Net income (loss) $ (3,057 ) $ 8,769 $ (5,893 ) Adjustments to reconcile net income (loss) to operating activities cash flows: Depreciation 29 64 102 Equity in (earnings) losses of consolidated subsidiaries 2,559 (9,442 ) 5,296 Gain on disposal of fixed assets - - (15 ) Amortization of deferred revenue and rent (8 ) (8 ) 19 Change in working capital components: Other receivable - - 6 Accounts payable - (5 ) 5 Accrued expenses (28 ) (17 ) (116 ) Net cash used in operating activities (505 ) (639 ) (596 ) Cash flows from investing activities: Purchase of property and equipment - - (41 ) Proceeds from disposal of fixed assets - - 47 Net cash provided by investing activities - - 6 Cash flows from financing activities: Distribution to subsidiary - - (3,000 ) Distribution from subsidiary - - 108 Distribution to members - (3,812 ) - Net cash used in financing activities - (3,812 ) (2,892 ) Net decrease in cash, cash equivalents and restricted cash (505 ) (4,451 ) (3,482 ) Beginning cash, cash equivalents and restricted cash 1,725 6,176 9,658 Ending cash, cash equivalents and restricted cash $ 1,220 $ 1,725 $ 6,176

Organization and Significant _2

Organization and Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash balances are maintained in bank depositories and periodically exceed federally insured limits. The Company has not experienced losses in these accounts. Restricted cash at September 30, 2017 included a deposit for a rail car sublease The following table provides a reconciliation of cash and cash equivalents, and restricted cash reported within the consolidated balance sheet that sum to the total of the same such amounts in the consolidated statement of cash flows (in thousands): September 30, September 30, September 30, 2018 2017 2016 Cash and cash equivalents $ 12,727 $ 18,804 $ 15,416 Restricted cash - 1,000 1,000 Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 12,727 $ 19,804 $ 16,416
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments include cash, cash equivalents and restricted cash, accounts receivable, accounts payable, accrued expenses, and long-term debt. The fair value of the long-term debt is estimated based on level 3 inputs based on the current anticipated interest rate that management believes would currently be available to the Company for similar debt, taking into account the current credit risk of the Company and other market factors. Based on these factors, the fair value of the long-term debt is currently estimated to approximate carrying value. Excluding cash and cash equivalents, the fair value of the other financial instruments are estimated to approximate carrying value due to the short-term nature of these instruments, and are considered to be Level 3 inputs.
Fair Value Measurements	Fair Value Measurements In determining fair value of its derivative financial instruments, the Company uses various methods including market, income and cost approaches. Based on these approaches, the Company often uses certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market-corroborated, or generally unobservable inputs. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three fair value hierarchy categories: Level 1: Valuations for assets and liabilities traded in active markets from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2: Valuations for assets and liabilities traded in less-active dealer or broker markets. Valuations are obtained from third-party pricing services for identical or similar assets or liabilities. Level 3: Valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities. Commodity futures and exchange-traded commodity options contracts are reported at fair value, utilizing Level 1 inputs. For these contracts, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes and live-trading levels from the Chicago Board of Trade (“CBOT”) and New York Mercantile Exchange (“NYMEX”) markets. There were no material balances of financial assets or financial liabilities, including derivative financial instruments, measured at the approximate fair value at September 30, 2018 or 2017.
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs are recorded at cost and include expenditures related to secure debt financing. Deferred financing costs are shown as contra debt and are being amortized into interest expense over the term of the agreement using the straight-line method, which approximates the effective interest method.
Receivables	Receivables Credit sales are made to a relatively small number of customers with no collateral required. Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables and considering a customer’s financial condition, credit history and current economic conditions. Receivables are written off if deemed uncollectible. Recoveries of receivables previously written off are recorded when received. There was no allowance for doubtful accounts recorded at September 30, 2018 or September 30, 2017.
Inventories	Inventories Ethanol inventory, raw materials, work-in-process and parts inventory are valued using methods that approximate the lower of cost (first-in, first-out) or net realizable value (“NRV”). Distillers grains and related products are stated at net realizable value. In the valuation of inventories and purchase and sale commitments, the Company determines NRV by estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.
Property and Equipment	Property and Equipment Property and equipment is carried at cost less accumulated depreciation computed using the straight-line method over the estimated useful lives: Office equipment 3-7 Years Other equipment 1-5 Years Process equipment 15 Years Building 40 Years Interest capitalized in property and equipment was $32 thousand and $0 in fiscal 2018 and 2017, respectively. During the fourth quarter of fiscal 2016, the Company decided to permanently cease operations at its smaller Aberdeen plant. Accordingly, the Company impaired the value of this asset to an estimated salvage value of $200,000 and recorded an impairment of approximately $1.6 million during the fourth quarter of fiscal 2016. In fiscal 2017, the Company incurred an additional expenses of $387,000 related to the demolition and other costs, which is included in selling, general and administrative expenses. Maintenance and repairs are charged to expense as incurred; major improvements and betterments are capitalized. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount on the asset may not be recoverable. An impairment loss is recognized when estimated undiscounted future cash flows from operations are less than the carrying value of the asset group. An impairment loss is measured by the amount by which the carrying value of the asset group exceeds the estimated fair value on that date.
Commodity Sales and Purchase Contracts, Derivative Instruments	Commodity Sales and Purchase Contracts, Derivative Instruments The Company enters into forward sales contracts for ethanol, distillers and corn oil, and purchase contracts for corn and natural gas. The Company classifies these sales and purchase contracts as normal sales and purchase contracts and accordingly these contracts are not marked to market. These contracts provide for the sale or purchase of an item other than a financial instrument or derivative instrument that will be delivered in quantities expected to be sold or used over a reasonable period in the normal course of business. On occasion, the Company has entered into derivative contracts to hedge the Company’s exposure to price risk related to forecasted corn purchases and forecasted ethanol sales. Accounting for derivative contracts requires that an entity recognize all derivatives as either assets or liabilities in the statement of financial position and measure those instruments at fair value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted transaction, or (c) a hedge of the foreign currency exposure of a net investment in a foreign operation, an unrecognized firm commitment, an available-for-sale security, or a foreign-currency-denominated forecasted transaction. Although the Company believes its derivative positions are economic hedges, none have been designated as a hedge for accounting purposes and derivative positions are recorded on the balance sheet at their fair value, with changes in fair value recognized in current period earnings. In addition, certain derivative financial instruments that meet the criteria for derivative accounting treatment also qualify for a scope exception to derivative accounting, as they are considered normal purchases and sales. The availability of this exception is based on the assumption that the Company has the ability and it is probable that it will deliver or take delivery of the underlying item. Derivatives that are considered to be normal purchases and sales are exempt from derivative accounting treatment, and are accounted for under accrual accounting.
Revenue Recognition	Revenue Recognition Ethanol revenue is recognized when product title and all risk of ownership is transferred to the customer as specified in the contractual agreements with the marketers. Under the terms of the marketing agreements, revenue is recognized when product is loaded into rail cars or trucks for shipment. Revenue from the sale of co-products is recorded when title and all risk of ownership transfers to customers. Co-products are normally shipped free on board (“FOB”) shipping point. In accordance with the Company’s agreements for the marketing and sale of ethanol and related products, commissions due to the marketers are deducted from the gross sale price at the time of payment. Interest income is recognized as earned.
Unit Based Compensation	Unit Based Compensation The Company uses the estimated market value at the time the units are granted to value those units granted to officers and directors. The Company records compensation cost on the straight line method over the vesting period for service based awards. If the units vest upon achievement of a certain milestone, the Company recognizes the expense in the period in which the goal was met.
Shipping Costs	Shipping Costs Shipping costs are not separately identified under the contract with the marketer and therefore are reflected net in sales.
Income (Loss) Per Unit	Income (Loss) Per Unit Basic and diluted income (loss) per unit is computed using the weighted-average number of vested units outstanding during the period. Unit warrants are considered unit equivalents and are considered in the diluted income-per-unit computation.
Segment Reporting	Segment Reporting Operating segments are defined as components of an enterprise for which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. Based on the related business nature and expected financial results, the Company’s plants are aggregated into one reporting segment.
Accounting Estimates	Accounting Estimates Management uses estimates and assumptions in preparing these financial statements in accordance with generally accepted accounting principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
Income Taxes	Income Taxes The Company has elected to be treated as a partnership for tax purposes and generally does not incur income taxes. Instead, the Company’s earnings and losses are included in the income tax returns of the members. Therefore, no provision or liability for federal or state income taxes has been included in these financial statements. The Company files income tax returns in the U.S. federal and various state jurisdictions. The Company’s federal income tax returns are open and subject to examination from the 2015 tax return year and forward. Various state income tax returns are generally open from the 2014 and later tax return years based on individual state statute of limitations. Management has evaluated the Company’s tax positions under the Financial Accounting Standards Board issued guidance on accounting for uncertainty in income taxes and concluded the Company has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Effective October 1, 2018, the Company was required to adopt the amended guidance in ASC 606, “Revenue from Contracts with Customers”, which requires revenue recognition to reflect the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The updated standard permits either the modified or full retrospective with cumulative effect transition method. The Company has completed a comparison of the current revenue recognition policies to the ASC 606 requirements for each of the Company’s major revenue categories. Results indicate that the guidance will not materially change the amount or timing of revenues recognized by the Company. The Company will adopt ASC 606 using the retrospective with cumulative effect transition method. The Company expects to have enhanced disclosures in future reporting periods, but does not expect this standard to have a material impact on the Company's consolidated financial statements. Effective January 1, 2018, and presented retrospectively, the Company adopted the amended guidance in ASC 230, “Statement of Cash Flows,” which amends existing guidance to require that the Statement of Cash Flows now include restricted cash and restricted cash equivalents along with cash and cash equivalents when reconciling beginning and end-of-period amounts. Effective January 1, 2018, the Company no longer presents transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the Statement of Cash Flows. In February 2016, the ASC was amended and a new accounting standard, ASC Topic 842, “Leases,” was issued to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. In order to meet that objective, the new standard requires recognition of the assets and liabilities that arise from leases. Accordingly, a lessee will recognize a right-of-use (ROU) asset for its right to use the underlying asset and a lease liability for the corresponding lease obligation. The lease liability will initially be measured at the present value of the future minimum lease payments over the lease term. The ROU asset will initially be measured as the sum of the initial lease liability, initial costs directly attributable to negotiating and arranging the lease, and payments made by a lessee to the lessor at or before the lease commencement date less any lease incentives received. Lessees can make an accounting policy election by class of underlying asset not to recognize a ROU asset and corresponding lease liability for leases with a term of 12 months or less. Accounting by lessors will remain largely unchanged from current U.S. GAAP. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The modified retrospective approach includes a number of optional practical expedients that companies may elect to apply. These practical expedients relate to the identification and classification of leases that commenced before the effective date, initial direct costs for leases that commenced before the effective date, and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The transition guidance also provides specific guidance for sale and leaseback transactions, build-to-suit leases, leveraged leases, and amounts previously recognized in accordance with the business combinations guidance for leases. The new standard is effective for public companies for fiscal years beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. Based upon preliminary assessments, the Company expects the standard to have a material impact on its assets and liabilities due to the recognition of right-of-use assets and lease liabilities on its consolidated balance sheets. The Company is continuing its assessment, which may identify additional impacts this standard will have on its consolidated financial statements and related disclosures.

Organization and Significant _3

Organization and Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Reconciliation of Cash and Cash Equivalents, and Restricted Cash	The following table provides a reconciliation of cash and cash equivalents, and restricted cash reported within the consolidated balance sheet that sum to the total of the same such amounts in the consolidated statement of cash flows (in thousands): September 30, September 30, September 30, 2018 2017 2016 Cash and cash equivalents $ 12,727 $ 18,804 $ 15,416 Restricted cash - 1,000 1,000 Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 12,727 $ 19,804 $ 16,416
Estimated Useful Lives of Property and Equipment	Property and equipment is carried at cost less accumulated depreciation computed using the straight-line method over the estimated useful lives: Office equipment 3-7 Years Other equipment 1-5 Years Process equipment 15 Years Building 40 Years

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories is as follows (in thousands): September 30, 2018 September 30, 2017 Chemicals $ 783 $ 939 Work in process 677 646 Ethanol 1,261 788 Distillers grain 416 157 Supplies and parts 1,785 1,804 Total $ 4,922 $ 4,334

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Summary of Property and Equipment	A summary of property and equipment is as follows (in thousands): September 30, 2018 September 30, 2017 Land $ 1,811 $ 1,811 Buildings 8,168 8,128 Process equipment 110,348 109,006 Other equipment 636 147 Office equipment 1,239 1,770 Construction in process 3,561 580 125,763 121,442 Accumulated depreciation (93,552 ) (90,216 ) Property and equipment, net $ 32,211 $ 31,226

Debt (Tables)

Debt (Tables)	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Summary of Debt	A summary of debt is as follows (in thousands, except percentages): September 30, 2018 Interest Rate September 30, 2018 September 30, 2017 ABE South Dakota: Senior debt principal—variable 5.57 % 20,000 24,677 Deferred financing costs N/A (262 ) (311 ) Total outstanding $ 19,738 $ 24,366
Schedule of Maturities of Long Term Debt	The estimated maturities of debt at September 30, 2018 are as follows (in thousands): Senior Debt Principal Deferred Financing Costs Total 2019 $ 1,000 $ (95 ) $ 905 2020 4,000 (105 ) 3,895 2021 15,000 (33 ) 14,967 2022 - (10 ) (10 ) 2023 - (9 ) (9 ) Thereafter - (10 ) (10 ) Total debt $ 20,000 $ (262 ) $ 19,738

Lease Commitments and Conting_2

Lease Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Commitments	The Company leases ethanol and distillers rail cars, office and other equipment and an office facility under operating lease agreements with the following approximate future minimum rental commitments through 2023 for the years ended September 30 (in thousands): Minimum Rental Commitments 2019 $ 3,413 2020 2,777 2021 2,529 2022 1,839 2023 1,134 Thereafter 311 $ 12,003

Major Customers (Tables)

Major Customers (Tables)	12 Months Ended
	Sep. 30, 2018
Risks And Uncertainties [Abstract]
Sales and Receivables	Sales and receivables from the Company’s major customers were as follows (in thousands): September 30, 2018 September 30, 2017 September 30, 2016 NGL Energy—Ethanol Twelve months revenues $ 102,617 $ 118,000 $ 116,455 Receivable balance at period end 3,274 3,116 3,642 Gavilon—Ethanol, Corn Oil & Distillers Grains Twelve months revenues $ 16,698 $ 13,786 $ 15,269 Receivable balance at period end 385 326 323 Dakotaland Feeds—Distillers Grains Twelve months revenues $ 12,647 $ 10,663 $ 11,686 Receivable balance at period end 499 575 470

Risk Management (Tables)

Risk Management (Tables)	12 Months Ended
	Sep. 30, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fixed Price Forward Contracts	In addition to entering into contracts to purchase 0.8 million bushels of corn in which the basis or futures price was not locked, the Company had entered into the following fixed price forward sales and purchase contracts at September 30, 2018: Commodity Type Quantity Amount (in 000’s) Period Through Ethanol Sale 475,200 gallons $ 512 October 31, 2018 Distillers grains Sale 15,172 tons 974 October 31, 2018 Corn oil Sale 400,000 pounds 84 October 31, 2018 Corn Purchase 20,000 bushels 58 October 31, 2018 Natural gas Purchase 265,000 mmbtus 784 March 31, 2019

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data	The following table presents summarized quarterly financial data for the years ended September 30, 2018 and 2017. Dollars in thousands, except per unit amounts: Year Ended September 30, 2018 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total net sales $ 30,498 $ 33,769 $ 36,171 $ 33,334 Gross profit (loss) (410 ) (67 ) 180 441 Net loss (1,299 ) (884 ) (570 ) (304 ) Basic & diluted loss per common unit $ (0.05 ) $ (0.03 ) $ (0.02 ) $ (0.01 ) Year Ended September 30, 2017 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total net sales $ 38,508 $ 33,786 $ 33,819 $ 37,419 Gross profit 7,357 950 1,248 3,749 Net income 6,037 88 357 2,287 Basic & diluted income per common unit $ 0.24 $ 0.00 $ 0.01 $ 0.09

Parent Financial Statements (Ta

Parent Financial Statements (Tables)	12 Months Ended
	Sep. 30, 2018
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Balance Sheets	Advanced BioEnergy, LLC (Unconsolidated) Balance Sheets September 30, September 30, 2018 2017 (Dollars in thousands) ASSETS Current assets: Cash and cash equivalents $ 1,220 $ 725 Restricted cash - 1,000 Total current assets 1,220 1,725 Property and equipment, net 25 54 Other assets: Investment in ABE South Dakota 27,303 29,862 Other assets 32 32 Total assets $ 28,580 $ 31,673 LIABILITIES AND MEMBERS’ EQUITY Liabilities: Accrued expenses 134 162 Other liabilities 23 31 Total liabilities 157 193 Members’ equity: Members’ capital, no par value, 25,410,851 units issued and outstanding 44,826 44,826 Accumulated deficit (16,403 ) (13,346 ) Total members’ equity 28,423 31,480 Total liabilities and members’ equity $ 28,580 $ 31,673
Statements of Operations	Advanced BioEnergy, LLC (Unconsolidated) Statements of Operations Years Ended September 30, September 30, September 30, 2018 2017 2016 (Dollars in thousands) Equity in earnings (losses) of consolidated subsidiary $ (2,559 ) $ 9,442 $ (5,296 ) Selling, general and administrative expenses . (534 ) (684 ) (640 ) Operating income (loss) (3,093 ) 8,758 (5,936 ) Other income (expense) 30 - (6 ) Interest income 6 11 49 Net Income (loss) $ (3,057 ) $ 8,769 $ (5,893 )
Statements of Cash Flows	Advanced BioEnergy, LLC (Unconsolidated) Statements of Cash Flows Years Ended September 30, September 30, September 30, 2018 2017 2016 (Dollars in thousands) Cash flows from operating activities: Net income (loss) $ (3,057 ) $ 8,769 $ (5,893 ) Adjustments to reconcile net income (loss) to operating activities cash flows: Depreciation 29 64 102 Equity in (earnings) losses of consolidated subsidiaries 2,559 (9,442 ) 5,296 Gain on disposal of fixed assets - - (15 ) Amortization of deferred revenue and rent (8 ) (8 ) 19 Change in working capital components: Other receivable - - 6 Accounts payable - (5 ) 5 Accrued expenses (28 ) (17 ) (116 ) Net cash used in operating activities (505 ) (639 ) (596 ) Cash flows from investing activities: Purchase of property and equipment - - (41 ) Proceeds from disposal of fixed assets - - 47 Net cash provided by investing activities - - 6 Cash flows from financing activities: Distribution to subsidiary - - (3,000 ) Distribution from subsidiary - - 108 Distribution to members - (3,812 ) - Net cash used in financing activities - (3,812 ) (2,892 ) Net decrease in cash, cash equivalents and restricted cash (505 ) (4,451 ) (3,482 ) Beginning cash, cash equivalents and restricted cash 1,725 6,176 9,658 Ending cash, cash equivalents and restricted cash $ 1,220 $ 1,725 $ 6,176

Organization and Significant _4

Organization and Significant Accounting Policies - Additional Information (Detail) gal in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)	Jun. 30, 2016	Sep. 30, 2018USD ($)FacilitySegmentgal	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Organization And Significant Accounting Policies [Line Items]
Number of ethanol production facilities | Facility			2
Cash and cash equivalents maturity period			Three months or less
Allowance for doubtful accounts			$ 0	$ 0
Interest capitalized in property and equipment			$ 32,000	0
Asset impairment					$ 1,584,000
Aggregate of Company's plants | Segment			1
Aberdeen Plant [Member]
Organization And Significant Accounting Policies [Line Items]
Asset impairment	$ 1,600,000
Proceeds from salvage value			$ 98,000	155,000
Salvage value	$ 200,000		0	45,000	$ 200,000
Aberdeen Plant [Member] | Selling, General and Administrative Expenses [Member]
Organization And Significant Accounting Policies [Line Items]
Additional expenses related to demolition and other costs			$ 215,000	$ 387,000
Process Equipment [Member]
Organization And Significant Accounting Policies [Line Items]
Estimated useful life	15 years	10 years	15 years
South Dakota [Member]
Organization And Significant Accounting Policies [Line Items]
Capacity of production facilities | gal			80

Organization and Significant _5

Organization and Significant Accounting Policies - Summary of Reconciliation of Cash and Cash Equivalents, and Restricted Cash (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Accounting Policies [Abstract]
Cash and cash equivalents	$ 12,727	$ 18,804	$ 15,416
Restricted cash		1,000	1,000
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$ 12,727	$ 19,804	$ 16,416	$ 21,178

Organization and Significant _6

Organization and Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Detail)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2018
Office Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives			3 years
Office Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives			7 years
Other Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives			1 year
Other Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives			5 years
Process Equipment [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives	15 years	10 years	15 years
Building [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives			40 years

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Summary of inventories
Chemicals	$ 783	$ 939
Work in process	677	646
Ethanol	1,261	788
Distillers grain	416	157
Supplies and parts	1,785	1,804
Total	$ 4,922	$ 4,334

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 125,763	$ 121,442
Accumulated depreciation	(93,552)	(90,216)
Property and equipment, net	32,211	31,226
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,811	1,811
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,168	8,128
Process Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	110,348	109,006
Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	636	147
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,239	1,770
Construction in Process [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,561	$ 580

Debt - Summary of Debt (Detail)

Debt - Summary of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Debt Instrument [Line Items]
Senior debt principal—variable	$ 20,000
Deferred financing costs	(262)
Total outstanding	19,738	$ 24,366
ABE South Dakota [Member]
Debt Instrument [Line Items]
Deferred financing costs	$ (262)	(311)
ABE South Dakota [Member] | Senior Debt Principal - Variable [Member]
Debt Instrument [Line Items]
Interest Rate variable	5.57%
Senior debt principal—variable	$ 20,000	$ 24,677

Debt - Schedule of Maturities o

Debt - Schedule of Maturities of Long Term Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Schedule Of Maturities Of Long Term Debt [Line Items]
Senior Debt Principal	$ 20,000
Deferred Financing Costs	(262)
Total	19,738	$ 24,366
2019 [Member]
Schedule Of Maturities Of Long Term Debt [Line Items]
Senior Debt Principal	1,000
Deferred Financing Costs	(95)
Total	905
2020 [Member]
Schedule Of Maturities Of Long Term Debt [Line Items]
Senior Debt Principal	4,000
Deferred Financing Costs	(105)
Total	3,895
2021 [Member]
Schedule Of Maturities Of Long Term Debt [Line Items]
Senior Debt Principal	15,000
Deferred Financing Costs	(33)
Total	14,967
2022 [Member]
Schedule Of Maturities Of Long Term Debt [Line Items]
Deferred Financing Costs	(10)
2023 [Member]
Schedule Of Maturities Of Long Term Debt [Line Items]
Deferred Financing Costs	(9)
Thereafter [Member]
Schedule Of Maturities Of Long Term Debt [Line Items]
Deferred Financing Costs	$ (10)

Debt - Additional Information (

Debt - Additional Information (Detail)

Mar. 13, 2018USD ($)

Sep. 28, 2016USD ($)

Jun. 27, 2016USD ($)

Dec. 29, 2015USD ($)

May 15, 2014USD ($)

Sep. 30, 2018USD ($)

Sep. 30, 2017USD ($)

Sep. 30, 2016USD ($)

Sep. 30, 2015USD ($)

Sep. 30, 2018USD ($)

Sep. 30, 2021USD ($)

Sep. 30, 2020USD ($)

Sep. 30, 2019USD ($)

Jun. 30, 2019USD ($)

Mar. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 28, 2018

Mar. 31, 2016USD ($)

May 31, 2012USD ($)

Jun. 18, 2010USD ($)

Debt Instrument [Line Items]

Fixed interest rate

6.40%

Principal amount of term loan payable

$ 750,000

Deferred financing costs

$ 262,000

$ 262,000

Reduction in accrued interest payable

The interest accrued on outstanding term and working capital loans under the previous credit agreement were reduced to zero.

Interest accrued

$ 0

Senior term loan maturity period, Start Range

1 month

Senior term loan maturity period, End Range

6 months

Payment of principal and accrued interest

$ 4,677,000

$ 4,425,000

$ 34,069,000

Restricted account collateral for letter of credit

1,000,000

1,000,000

Letter of Credit [Member]

Debt Instrument [Line Items]

Amount of collateral deposit decreased

$ (500,000)

$ (1,000,000)

Standby Letter of Credit [Member]

Debt Instrument [Line Items]

Irrevocable and non-transferable standby letter of credit

$ 2,500,000

Restricted account collateral for letter of credit

$ 2,500,000

Other Income [Member]

Debt Instrument [Line Items]

Recognized gains from the Debt

$ 300,000

Base Rate [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

3.00%

ABE South Dakota [Member]

Debt Instrument [Line Items]

Deferred financing costs

$ 262,000

$ 311,000

262,000

AgCountry Farm Senior Credit Agreement [Member]

Debt Instrument [Line Items]

Payment of principal and accrued interest

$ 29,000,000

Payment of restructuring fee

3,000,000

Payment of waiver fee

$ 68,750

AgCountry Farm Senior Credit Agreement [Member] | Applicable Margin 3.25 % [Member]

Debt Instrument [Line Items]

Decrease in applicable margin

3.25%

AgCountry Farm Senior Credit Agreement [Member] | Applicable Margin 3.25 % [Member] | Maximum [Member]

Debt Instrument [Line Items]

Unfunded commitments

$ 20,000,000

AgCountry Farm Senior Credit Agreement [Member] | Applicable Margin 3.00 % [Member]

Debt Instrument [Line Items]

Decrease in applicable margin

3.00%

AgCountry Farm Senior Credit Agreement [Member] | Applicable Margin 3.00 % [Member] | Maximum [Member]

Debt Instrument [Line Items]

Unfunded commitments

$ 15,000,000

AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Minimum working capital requirement

10,000,000

Minimum working capital requirement after next twelve months and thereafter

$ 12,750,000

Increase in owner's equity ratio

2.00%

Owner's equity ratio

40.00%

Owner's equity ratio, upper limit

50.00%

Minimum fixed charge coverage ratio

1.15

Reduced minimum fixed charge coverage ratio subject to threshold compliance

1

Threshold owner's equity ratio

60.00%

Threshold working capital

$ 15,000,000

Threshold annual capital expenditure

$ 2,000,000

Threshold pre-tax net income distribution

40.00%

Permitted distribution when covenants are met

100.00%

AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt to EBITDA ratio

4

AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member] | Minimum [Member]

Debt Instrument [Line Items]

Current assets to current liabilities ratio

1.2

Ag Country Farm First Amendment Senior Credit Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Minimum working capital requirement

$ 10,000,000

10,000,000

Threshold annual capital expenditure

$ 3,000,000

Debt covenant description

ABE South Dakota entered into a Limited Waiver and First Amendment to the 2015 Credit Agreement (“First Amendment”) to (i) eliminate the Owner’s Equity Ratio Covenant, (ii) temporarily increase the Capital Expenditures Covenant to $3.0 million for fiscal 2016 to finance the corn oil extraction system at the Huron plant, and (iii) waive other obligations related to the post closing agreement.

Fixed charge coverage ratio waiver date

Sep. 30, 2018

Ag Country Farm First Amendment Senior Credit Agreement [Member] | ABE South Dakota [Member] | Scenario Forecast [Member]

Debt Instrument [Line Items]

Minimum working capital requirement

$ 9,000,000

$ 9,000,000

$ 10,000,000

Minimum working capital requirement after next twelve months and thereafter

$ 12,000,000

$ 10,000,000

Debt to EBITDA ratio

4

Reduced minimum fixed charge coverage ratio subject to threshold compliance

1.15

1

Threshold annual capital expenditure

$ 2,000,000

$ 8,000,000

Limited Waiver and Deferral Agreement and Fourth Amendment [Member] | ABE South Dakota [Member] | Scenario Forecast [Member]

Debt Instrument [Line Items]

Minimum working capital requirement

$ 12,000,000

$ 5,000,000

$ 4,000,000

Percentage of required additional principal payment at the end of each fiscal year

30.00%

2010 Senior Credit Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Interest rate description

LIBOR plus 4.0% rate for a period of one month

Principal amount of term loan payable

$ 3,000,000

Restructuring fee paid to the lenders

3,000,000

Debt sweep payment

8,000,000

Remaining waiver fee

$ 68,750

Fee to senior lenders

$ 275,000

2010 Senior Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

4.00%

Eurodollar Rate Loans [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Interest rate description

LIBOR plus the applicable margin of 4.0%

Eurodollar Rate Loans [Member] | London Interbank Offered Rate (LIBOR) [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

4.00%

Revolving Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Debt instrument, maturity date

Jan. 1, 2021

Outstanding balance amount

$ 10,000,000

10,000,000

Unused commitment fees

0.50%

Revolving Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member] | 30-Day LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

3.50%

Revolving Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | First Supplement Credit Agreement [Member]

Debt Instrument [Line Items]

Face amount of debt instrument

$ 10,000,000

Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Debt instrument, date of first required payment

Apr. 1, 2016

Principal amount of term loan payable

$ 1,000,000

Debt instrument, term

5 years

Debt instrument, maturity date

Jan. 1, 2021

Outstanding balance amount

$ 10,000,000

10,000,000

Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Debt instrument, applicable interest rate

2.07%

Interest rate description

Term Loan had a variable interest rate (“Variable Rate”) at September 30, 2018. The Variable Rate was equal to the one-month LIBOR rate of 2.07%, plus a “Margin” of 350 basis points.

Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | ABE South Dakota [Member] | One-Month LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

3.50%

Interest rate description

The $10.0 Revolving Term Facility has a Variable Rate equal to the one-month LIBOR rate plus an initial Margin of 350 basis points.

Term Loan [Member] | AgCountry Farm Senior Credit Agreement [Member] | Second Supplemental Agreement [Member]

Debt Instrument [Line Items]

Face amount of debt instrument

$ 20,000,000

2016 Term Loan [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Debt instrument, date of first required payment

Apr. 1, 2017

Principal amount of term loan payable

$ 212,500

Funds drawn from loan

1,100,000

2016 Term Loan [Member] | ABE South Dakota [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Interest rate description

the loan has a variable interest rate equal to the one-month LIBOR rate plus a “Margin” of 350 basis points.

2016 Term Loan [Member] | ABE South Dakota [Member] | One-Month LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

3.50%

2016 Term Loan [Member] | Third Supplemental Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Face amount of debt instrument

$ 1,700,000

2018 Term Loan [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Principal amount of term loan payable

$ 250,000

Debt instrument, term

5 years

Debt instrument, maturity date

Jul. 1, 2024

Funds drawn from loan

$ 0

Deferred financing costs

$ 47,000

$ 47,000

2018 Term Loan [Member] | ABE South Dakota [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Interest rate description

The loan has a variable interest rate equal to the one-month LIBOR rate plus a “Margin” of 350 basis points.

2018 Term Loan [Member] | ABE South Dakota [Member] | One-Month LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin on variable rate

3.50%

2018 Term Loan [Member] | Fourth Supplement Credit Agreement [Member] | ABE South Dakota [Member]

Debt Instrument [Line Items]

Face amount of debt instrument

$ 5,000,000

Members' Equity - Additional In

Members' Equity - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2018Member$ / sharesshares	Dec. 01, 2018
Maximum [Member]
Equity [Line Items]
Number of Board members | Member	9
Subsequent Event [Member]
Equity [Line Items]
Voting agreement outstanding units		39.60%
Stock Appreciation Rights (SARs) [Member]
Equity [Line Items]
Unit appreciation right | shares	312,500
January 2013 Stock Appreciation Rights (SARs) [Member]
Equity [Line Items]
Unit appreciation rights, granted | shares	200,000
Grant exercise price of UAR	$ 1.15
Reduction in grant price after cash distribution	$ 0.21
January 2015 Stock Appreciation Rights (SARs) [Member]
Equity [Line Items]
Unit appreciation rights, granted | shares	12,500
Grant exercise price of UAR	$ 1
Reduction in grant price after cash distribution	$ 0.85
January 2016 Stock Appreciation Rights (SARs) [Member]
Equity [Line Items]
Unit appreciation rights, granted | shares	100,000
Grant exercise price of UAR	$ 1.24
Reduction in grant price after cash distribution	$ 1.09

Lease Commitments and Conting_3

Lease Commitments and Contingencies - Schedule of Future Minimum Rental Commitments (Detail) $ in Thousands	Sep. 30, 2018USD ($)
Operating Leases Future Minimum Payments Due [Abstract]
2,019	$ 3,413
2,020	2,777
2,021	2,529
2,022	1,839
2,023	1,134
Thereafter	311
Total	$ 12,003

Lease Commitments and Conting_4

Lease Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Rent expense	$ 3.9	$ 4.5	$ 5

Major Customers - Additional In

Major Customers - Additional Information (Detail) - ABE South Dakota [Member]	12 Months Ended
	Sep. 30, 2018
Ethanol Marketing Agreements [Member]
Revenue, Major Customer [Line Items]
Agreement expiration date	Jun. 30, 2019
Co-product Marketing Agreement [Member]
Revenue, Major Customer [Line Items]
Agreement expiration date	Jul. 31, 2019
Agreement with Gavilon to Market Corn Oil Produced by Huron Plants [Member]
Revenue, Major Customer [Line Items]
Agreement expiration date	Nov. 30, 2019
Agreement with Gavilon to Market Corn Oil Produced by Aberdeen Plants [Member]
Revenue, Major Customer [Line Items]
Agreement expiration date	Sep. 30, 2019

Major Customers - Sales and Rec

Major Customers - Sales and Receivables (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenue, Major Customer [Line Items]
Revenues	$ 133,772	$ 143,532	$ 144,878
NGL Energy - Ethanol [Member]
Revenue, Major Customer [Line Items]
Revenues	102,617	118,000	116,455
Receivable balance at period end	3,274	3,116	3,642
Gavilon - Ethanol, Corn Oil & Distillers Grains [Member]
Revenue, Major Customer [Line Items]
Revenues	16,698	13,786	15,269
Receivable balance at period end	385	326	323
Dakotaland Feeds - Distillers Grains [Member]
Revenue, Major Customer [Line Items]
Revenues	12,647	10,663	11,686
Receivable balance at period end	$ 499	$ 575	$ 470

Risk Management - Additional In

Risk Management - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2018bu
Corn (Bushels) Purchase Contracts [Member]
Derivative [Line Items]
Forward contracts, Quantity	800,000

Risk Management - Fixed Price F

Risk Management - Fixed Price Forward Contracts (Detail)	12 Months Ended
	Sep. 30, 2018USD ($)MMBTUTlbgalbu
Corn (Bushels) Purchase Contracts [Member]
Derivative [Line Items]
Forward contracts, Quantity | bu	800,000
Forward Contracts [Member] | Ethanol (Gallons) Sales Contracts [Member]
Derivative [Line Items]
Forward contracts, Quantity | gal	475,200
Forward contracts, Amount	$ 512,000
Forward contracts, Period Covered Through	Oct. 31, 2018
Forward Contracts [Member] | Distillers Grains (Tons) Sales Contracts [Member]
Derivative [Line Items]
Forward contracts, Amount	$ 974,000
Forward contracts, Period Covered Through	Oct. 31, 2018
Forward contracts, Quantity | T	15,172
Forward Contracts [Member] | Corn Oil (Pounds) Sales Contracts [Member]
Derivative [Line Items]
Forward contracts, Amount	$ 84,000
Forward contracts, Period Covered Through	Oct. 31, 2018
Forward contracts, Quantity | lb	400,000
Forward Contracts [Member] | Corn (Bushels) Purchase Contracts [Member]
Derivative [Line Items]
Forward contracts, Quantity | bu	20,000
Forward contracts, Amount	$ 58,000
Forward contracts, Period Covered Through	Oct. 31, 2018
Forward Contracts [Member] | Natural Gas (Mmbtus) Purchase Contracts [Member]
Derivative [Line Items]
Forward contracts, Amount	$ 784,000
Forward contracts, Period Covered Through	Mar. 31, 2019
Forward contracts, Quantity | MMBTU	265,000

Employee Benefit Plan - Additio

Employee Benefit Plan - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Defined Contribution Pension And Other Postretirement Plans Disclosure [Abstract]
Percentage of employee's elective deferrals to company's matching contribution	100.00%
Maximum percentage of employee's eligible wages to company's matching contribution	5.00%
Company's contribution	$ 152	$ 165	$ 160

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Agtegra [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Amount of corn purchased by the company	$ 97.3	$ 93.8	$ 104.9
Percentage of company's outstanding units owned	5.00%
Outstanding amount payable to Agtegra	$ 2.7	$ 2.2

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Effect of Fourth Quarter Events [Line Items]
Total net sales	$ 133,772	$ 143,532	$ 144,878
Gross profit (loss)	144	13,304	(489)
Net income (loss)	$ (3,057)	$ 8,769	$ (5,893)
Basic & diluted income (loss) per common unit	$ (0.12)	$ 0.35	$ (0.23)
1st Quarter [Member]
Effect of Fourth Quarter Events [Line Items]
Total net sales	$ 30,498	$ 38,508
Gross profit (loss)	(410)	7,357
Net income (loss)	$ (1,299)	$ 6,037
Basic & diluted income (loss) per common unit	$ (0.05)	$ 0.24
2nd Quarter [Member]
Effect of Fourth Quarter Events [Line Items]
Total net sales	$ 33,769	$ 33,786
Gross profit (loss)	(67)	950
Net income (loss)	$ (884)	$ 88
Basic & diluted income (loss) per common unit	$ (0.03)	$ 0
3rd Quarter [Member]
Effect of Fourth Quarter Events [Line Items]
Total net sales	$ 36,171	$ 33,819
Gross profit (loss)	180	1,248
Net income (loss)	$ (570)	$ 357
Basic & diluted income (loss) per common unit	$ (0.02)	$ 0.01
4th Quarter [Member]
Effect of Fourth Quarter Events [Line Items]
Total net sales	$ 33,334	$ 37,419
Gross profit (loss)	441	3,749
Net income (loss)	$ (304)	$ 2,287
Basic & diluted income (loss) per common unit	$ (0.01)	$ 0.09

Parent Financial Statements - A

Parent Financial Statements - Additional Information (Detail) - ABE South Dakota [Member] - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Distributions from subsidiaries	$ 0	$ 0	$ 0
Minimum [Member]
Threshold owner's equity ratio	60.00%
Threshold working capital	$ 15,000,000
AgCountry Farm Senior Credit Agreement [Member] | Maximum [Member]
Threshold pre-tax net income distribution	40.00%
Permitted distribution when covenants are met	100.00%

Parent Financial Statements - B

Parent Financial Statements - Balance Sheets (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 12,727	$ 18,804	$ 15,416
Restricted cash		1,000	1,000
Total current assets	22,771	29,647
Property and equipment, net	32,211	31,226
Other assets:
Other assets	452	756
Total assets	55,434	61,629
Liabilities:
Accrued expenses	2,615	2,221
Other liabilities	23	31
Total liabilities	27,011	30,149
Members’ equity:
Members’ capital, no par value, 25,410,851 units issued and outstanding	44,826	44,826
Accumulated deficit	(16,403)	(13,346)
Total members’ equity	28,423	31,480	$ 26,523	$ 32,416
Total liabilities and members’ equity	55,434	61,629
Parent Company [Member]
Current assets:
Cash and cash equivalents	1,220	725
Restricted cash		1,000
Total current assets	1,220	1,725
Property and equipment, net	25	54
Other assets:
Investment in ABE South Dakota	27,303	29,862
Other assets	32	32
Total assets	28,580	31,673
Liabilities:
Accrued expenses	134	162
Other liabilities	23	31
Total liabilities	157	193
Members’ equity:
Members’ capital, no par value, 25,410,851 units issued and outstanding	44,826	44,826
Accumulated deficit	(16,403)	(13,346)
Total members’ equity	28,423	31,480
Total liabilities and members’ equity	$ 28,580	$ 31,673

Parent Financial Statements -_2

Parent Financial Statements - Balance Sheets (Parenthetical) (Detail) - $ / shares	Sep. 30, 2018	Sep. 30, 2017
Members' capital, par value
Members' capital, units issued	25,410,851	25,410,851
Members' capital, units outstanding	25,410,851	25,410,851
Parent Company [Member]
Members' capital, par value
Members' capital, units issued	25,410,851	25,410,851
Members' capital, units outstanding	25,410,851	25,410,851

Parent Financial Statements - S

Parent Financial Statements - Statements of Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Selling, general and administrative expenses .	$ (2,729)	$ (3,798)	$ (3,267)
Operating income (loss)	(2,585)	9,506	(5,340)
Interest income	5	11	51
Net income (loss)	(3,057)	8,769	(5,893)
Parent Company [Member]
Equity in earnings (losses) of consolidated subsidiary	(2,559)	9,442	(5,296)
Selling, general and administrative expenses .	(534)	(684)	(640)
Operating income (loss)	(3,093)	8,758	(5,936)
Other income (expense)	30		(6)
Interest income	6	11	49
Net income (loss)	$ (3,057)	$ 8,769	$ (5,893)

Parent Financial Statements -_3

Parent Financial Statements - Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ (3,057)	$ 8,769	$ (5,893)
Adjustments to reconcile net income (loss) to operating activities cash flows:
Depreciation	3,867	3,820	9,579
Gain on disposal of fixed assets	(19)
Amortization of deferred revenue and rent	(8)	(9)	19
Change in working capital components:
Other receivable	613	(221)	(467)
Accounts payable	436	(44)	(1,681)
Accrued expenses	394	(22)	(55)
Net cash provided by operating activities	1,508	13,186	1,723
Cash flows from investing activities:
Purchase of property and equipment	(4,184)	(2,975)	(2,579)
Proceeds from disposal of fixed assets	19		47
Net cash used in investing activities	(3,861)	(2,663)	(2,416)
Cash flows from financing activities:
Distribution to members		(3,812)
Net cash used in financing activities	(4,724)	(7,135)	(4,069)
Net increase (decrease) in cash, cash equivalents and restricted cash	(7,077)	3,388	(4,762)
Beginning cash, cash equivalents and restricted cash	19,804	16,416	21,178
Ending cash, cash equivalents and restricted cash	12,727	19,804	16,416
Parent Company [Member]
Cash flows from operating activities:
Net income (loss)	(3,057)	8,769	(5,893)
Adjustments to reconcile net income (loss) to operating activities cash flows:
Depreciation	29	64	102
Equity in (earnings) losses of consolidated subsidiaries	2,559	(9,442)	5,296
Gain on disposal of fixed assets			(15)
Amortization of deferred revenue and rent	(8)	(8)	19
Change in working capital components:
Other receivable			6
Accounts payable		(5)	5
Accrued expenses	(28)	(17)	(116)
Net cash provided by operating activities	(505)	(639)	(596)
Cash flows from investing activities:
Purchase of property and equipment			(41)
Proceeds from disposal of fixed assets			47
Net cash used in investing activities			6
Cash flows from financing activities:
Distribution to subsidiary			(3,000)
Distribution from subsidiary			108
Distribution to members		(3,812)
Net cash used in financing activities		(3,812)	(2,892)
Net increase (decrease) in cash, cash equivalents and restricted cash	(505)	(4,451)	(3,482)
Beginning cash, cash equivalents and restricted cash	1,725	6,176	9,658
Ending cash, cash equivalents and restricted cash	$ 1,220	$ 1,725	$ 6,176