v3.26.1
Goodwill and Intangible Assets
6 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Intangible Asset and Goodwill [Text Block]
11. GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following summarizes the changes in the carrying value of goodwill by segment during the six months ended March 31, 2026:
CommunicationsResidentialInfrastructure SolutionsCommercial & IndustrialTotal
Goodwill at September 30, 2025$12,336 $51,370 $44,124 $— $107,830 
Acquisitions— — 21,360 
(1)
— 21,360 
Goodwill at March 31, 2026$12,336 $51,370 $65,484 $— $129,190 
(1) On January 16, 2026, the Company acquired all of the outstanding common stock of Gulf Island Fabrication, Inc. for a purchase price of $152,042, net of cash acquired. The valuation of goodwill is preliminary as of the date of this report, and is subject to change.

Intangible Assets

Intangible assets consist of the following:
Estimated Useful Lives (in Years)March 31, 2026
Gross Carrying AmountAccumulated AmortizationNet
Trademarks/trade names5-20$21,089 $(9,653)$11,436 
Technical library20400 (251)149 
Customer relationships1-15117,892 (72,193)45,699 
Non-competition arrangements5940 (125)815 
Backlog and construction contracts1-21,257 (910)347 
Total intangible assets$141,578 $(83,132)$58,446 

Estimated Useful Lives (in Years)September 30, 2025
Gross Carrying AmountAccumulated AmortizationNet
Trademarks/trade names5-20$16,199 $(8,549)$7,650 
Technical library20400 (241)159 
Customer relationships1-1598,372 (66,024)32,348 
Non-competition arrangements5940 (31)909 
Backlog and construction contracts1-21,257 (678)579 
Total intangible assets$117,168 $(75,523)$41,645