Goodwill and Intangible Assets Disclosure [Text Block] |
11. GOODWILL AND INTANGIBLE ASSETS
Goodwill
The following summarizes changes in the carrying value of goodwill by segment during the six months ended March 31, 2025: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Communications | | Residential | | Infrastructure Solutions | | Commercial & Industrial | | Total | Goodwill at September 30, 2024 | | $ | 2,816 | | | $ | 51,370 | | | $ | 39,774 | | | $ | — | | | $ | 93,960 | | Acquisitions | | — | | | — | | | 1,266 | | (1) | — | | | 1,266 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Goodwill at March 31, 2025 | | $ | 2,816 | | | $ | 51,370 | | | $ | 41,040 | | | $ | — | | | $ | 95,226 | | | | | | | | | | | | | | | | | | | | | | | |
(1) On January 31, 2025, the Company acquired all of the equity interests of Arrow Engine Company for a purchase price of $22,067. The fair value of the total consideration for this transaction and the amount of goodwill acquired remains subject to post-closing adjustments as of the date of this report. Intangible Assets
Intangible assets consist of the following: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Estimated Useful Lives (in Years) | | March 31, 2025 | | | | | Gross Carrying Amount | | | Accumulated Amortization | | Net | Trademarks/trade names | | 5 | - | 20 | | | $ | 15,121 | | | | $ | (7,719) | | | | $ | 7,402 | | Technical library | | 20 | | | 400 | | | | (231) | | | | 169 | | Customer relationships | | 1 | - | 15 | | | 94,746 | | | | (60,545) | | | | 34,201 | | | | | | | | | | | | | | Backlog and construction contracts | | 1 | - | 2 | | | 750 | | | | (441) | | | | 309 | | Total intangible assets | | | | | | | $ | 111,017 | | | | $ | (68,936) | | | | $ | 42,081 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Estimated Useful Lives (in Years) | | September 30, 2024 | | | | | | Gross Carrying Amount | | | Accumulated Amortization | | Net | Trademarks/trade names | | 5 | - | 20 | | | $ | 13,821 | | | | $ | (6,964) | | | | $ | 6,857 | | Technical library | | 20 | | | 400 | | | | (221) | | | | 179 | | Customer relationships | | 1 | - | 15 | | | 92,796 | | | | (54,478) | | | | 38,318 | | | | | | | | | | | | | | Backlog and construction contracts | | 1 | - | 2 | | | 750 | | | | (214) | | | | 536 | | Total intangible assets | | | | | | | $ | 107,767 | | | | $ | (61,877) | | | | $ | 45,890 | |
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