XML 58 R36.htm IDEA: XBRL DOCUMENT
v3.24.3

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| Year Ended September 30,
| 2024 |  | 2023 |  | 2022
Federal: |  |  |  |  |
Current | $ | 53,318 |  |  | $ | 27,205 |  |  | $ | 9,401 |
Deferred | 2,672 |  |  | 4,300 |  |  | 3 |
State: |  |  |  |  |
Current | 14,603 |  |  | 6,370 |  |  | 3,445 |
Deferred | 1,572 |  |  | 886 |  |  | (34) |
Total provision for income taxes | $ | 72,165 |  |  | $ | 38,761 |  |  | $ | 12,815 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| Year Ended September 30,
| 2024 |  | 2023 |  | 2022
Provision at the federal statutory rate | $ | 63,980 |  |  | $ | 33,295 |  |  | $ | 11,130 |
Increase resulting from: |  |  |  |  |
Non-deductible expenses | 4,285 |  |  | 2,017 |  |  | 1,610 |
State income taxes, net of federal deduction | 11,952 |  |  | 6,338 |  |  | 2,114 |
Contingent tax liabilities | — |  |  | 396 |  |  | — |
Change in valuation allowance | 138 |  |  | — |  |  | 283 |
Other | 743 |  |  | — |  |  | 427 |
Decrease resulting from: |  |  |  |  |
Share-based compensation | (601) |  |  | (332) |  |  | (665) |
Noncontrolling interest | (2,811) |  |  | (2,415) |  |  | (1,139) |
Change in valuation allowance | — |  |  | (52) |  |  | — |
Contingent tax liabilities | (5,521) |  |  | — |  |  | (133) |
Component 2 goodwill utilization | — |  |  | — |  |  | (812) |
Other | — |  |  | (486) |  |  | — |
Total provision for income taxes | $ | 72,165 |  |  | $ | 38,761 |  |  | $ | 12,815 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| September 30,
| 2024 |  | 2023
Deferred income tax assets: |  |  |
Allowance for credit losses | $ | 371 |  |  | $ | 349 |
Accrued expenses | 19,415 |  |  | 18,167 |
Net operating loss carryforward | 2,701 |  |  | 4,224 |
Various reserves | 2,073 |  |  | 1,718 |
Intangible assets | 390 |  |  | — |
Partnerships | 7,200 |  |  | 7,539 |
Share-based compensation | 1,364 |  |  | 1,298 |
Lease asset | 15,630 |  |  | 14,207 |
Other | 1,068 |  |  | 1,057 |
Subtotal | 50,212 |  |  | 48,559 |
Less valuation allowance | 961 |  |  | 823 |
Total deferred income tax assets | 49,251 |  |  | 47,736 |
Deferred income tax liabilities: |  |  |
Property and equipment | 10,319 |  |  | 2,231 |
Intangible assets | — |  |  | 9,984 |
Lease liability | 15,475 |  |  | 14,102 |
Other | 999 |  |  | 1,036 |
Total deferred income tax liabilities | 26,793 |  |  | 27,353 |
Net deferred income tax assets | $ | 22,458 |  |  | $ | 20,383 |
Schedule of Unrecognized Tax Benefits Roll Forward |
| Year Ended September 30,
| 2024 |  | 2023
Balance at beginning of period | $ | 22,347 |  |  | $ | 21,746 |
Additions for positions of prior years | 1,655 |  |  | 819 |
Reduction resulting from the lapse of the applicable statutes of limitations | (7,121) |  |  | (218) |
Balance at end of period | $ | 16,881 |  |  | $ | 22,347 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration