Legal & controls
Item 3 and Item 9A as filed · every verdict is the registrant’s own sentence, printed below it · a filing that fails an extraction gate reads “not extracted”
| Fiscal year | Filed | Item 3 | ICFR | disclosure controls | material weakness | Filing |
|---|---|---|---|---|---|---|
| 2025-09-30 | 2025-11-21 | none stated | effective | effective | remediated (prior year) | EDGAR |
Item 3 · With the exception of those matters set forth in Note 16 to Consolidated Financial Statements included in Item 15 of this Report, no material legal proceedings are pending involving the Company, any of its subsidiaries, or any of their properties, and no such proceedings are known to be contemplated by governmental authorities other than claims arising in the ordinary course of business. Item 9A · ICFR · Based on the Company's evaluation, the Company's management concluded that its internal control over financial reporting was effective as of September 30, 2025.The effectiveness of the Company’s internal control over financial reporting as of September 30, 2025 has also been audited by the Company’s independent registered public accounting firm, KPMG LLP, as stated in its report which is included in this Annual Report on Form 10-K. Item 9A · disclosure controls · Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures, as of September 30, 2025, were effective at the reasonable assurance level. Item 9A · material weakness · Remediation of Previously Disclosed Material Weakness in Internal Control Over Financial Reporting As previously disclosed in our Annual Report on Form 10-K for the year ended September 30, 2024, management identified a material weakness in internal control related to the AmeriGas Propane reporting unit’s annual goodwill impairment analysis, specifically the review of cash flow projection assumptions was not performed on a timely basis and in sufficient detail. | ||||||
| 2024-09-30 | 2024-11-26 | none stated | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · With the exception of those matters set forth in Note 16 to Consolidated Financial Statements included in Item 15 of this Report, no material legal proceedings are pending involving the Company, any of its subsidiaries, or any of their properties, and no such proceedings are known to be contemplated by governmental authorities other than claims arising in the ordinary course of business. Item 9A · ICFR · Based on its assessment, management has concluded that the Company’s internal control over financial reporting was not effective as of September 30, 2024 due to the material weakness described below. Item 9A · disclosure controls · Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures were not effective as of September 30, 2024 because of the material weakness in our internal control over financial reporting described below. | ||||||
| 2023-09-30 | 2023-11-29 | none stated | effective | effective | none in Item 9A | EDGAR |
Item 3 · With the exception of those matters set forth in Note 16 to Consolidated Financial Statements included in Item 15 of this Report, no material legal proceedings are pending involving the Company, any of its subsidiaries, or any of their properties, and no such proceedings are known to be contemplated by governmental authorities other than claims arising in the ordinary course of business. Item 9A · ICFR · Based on its assessment, management has concluded that the Company’s internal control over financial reporting was effective as of September 30, 2023, based on the COSO criteria. Item 9A · disclosure controls · Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures, as of September 30, 2023, were effective at the reasonable assurance level. | ||||||
| 2022-09-30 | 2022-11-21 | none stated | effective | effective | none in Item 9A | EDGAR |
Item 3 · With the exception of those matters set forth in Note 17 to Consolidated Financial Statements included in Item 15 of this Report, no material legal proceedings are pending involving the Company, any of its subsidiaries, or any of their properties, and no such proceedings are known to be contemplated by governmental authorities other than claims arising in the ordinary course of business. Item 9A · ICFR · Based on its assessment, management has concluded that the Company’s internal control over financial reporting was effective as of September 30, 2022, based on the COSO criteria. Item 9A · disclosure controls · Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures, as of September 30, 2022, were effective at the reasonable assurance level. | ||||||
| 2021-09-30 | 2021-11-19 | none stated | effective | effective | none in Item 9A | EDGAR |
Item 3 · With the exception of those matters set forth in Note 17 to Consolidated Financial Statements included in Item 15 of this Report, no material legal proceedings are pending involving the Company, any of its subsidiaries, or any of their properties, and no such proceedings are known to be contemplated by governmental authorities other than claims arising in the ordinary course of business. Item 9A · ICFR · Based on its assessment, management has concluded that the Company’s internal control over financial reporting was effective as of September 30, 2021, based on the COSO criteria. Item 9A · disclosure controls · Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures, as of September 30, 2021, were effective at the reasonable assurance level. | ||||||
5 of 5 annual reports on record have their filing text cached on this host; the rest are listed with their EDGAR link and no extraction, because this surface never fetches from SEC on a page load.
- Item 3 and Item 9A are located in the filing HTML already cached on this host and read with the same line-anchored item matcher and largest-gap body disambiguation the filing-narrative pass uses for Item 1A and Item 7 — no fetch, no model, no summarization.
- A heading is accepted as a section only when it is not a table-of-contents row (a trailing page number), not a quoted reference in prose, and names its own section; the span must then clear a per-item length band and carry readable text after the heading. Anything that fails a gate is served as 'not extracted' with the reason — never as a default value.
- An effectiveness conclusion is read only from a sentence that names its own control set (disclosure controls and procedures, or internal control over financial reporting) and states an outcome. Conditional sentences — the standard limitations paragraph and forward-looking remediation language — are excluded, because they are hypotheses rather than conclusions.
- When a filing's own sentences disagree — an effective conclusion beside an unremediated material-weakness disclosure, or two conclusions of opposite sign — no verdict is asserted. A wrong 'controls were effective' reading is worse than no reading.
- Every verdict is shown beside the verbatim sentence it was read from. The excerpt is the filing's own words, capped at 1,200 characters; the filing itself is one link away.