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Income Taxes (Notes)
 12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
10.  INCOME TAXES

Federal and state income tax provisions are as follows:
Year Ended September 30,
202520242023
Federal:
Current$72,037 $53,318 $27,205 
Deferred6,184 2,672 4,300 
State:
Current18,150 14,603 6,370 
Deferred434 1,572 886 
Total provision for income taxes$96,805 $72,165 $38,761 
Actual income tax expense differs from income tax expense computed by applying the U.S. federal statutory corporate rate to income (loss) before income taxes as follows:
Year Ended September 30,
202520242023
Provision at the federal statutory rate, including equity method investments$85,817 $63,980 $33,295 
Increase resulting from:
Non-deductible expenses2,952 2,235 1,634 
State income taxes, net of federal deduction14,325 11,952 6,338 
Executive compensation, including stock incentives4,518 2,050 383 
Contingent tax liabilities
— — 396 
Change in valuation allowance— 138 — 
Other850 743 — 
Decrease resulting from:
Share-based compensation(682)(601)(332)
Noncontrolling interest
(1,232)(2,811)(2,415)
Change in valuation allowance(72)— (52)
Contingent tax liabilities(9,671)(5,521)— 
Other— — (486)
Total provision for income taxes$96,805 $72,165 $38,761 
Deferred income tax provisions result from temporary differences in the recognition of income and expenses for financial reporting purposes and for income tax purposes. The income tax effects of these temporary differences, representing deferred income tax assets and liabilities, result principally from the following:
September 30,
20252024
Deferred income tax assets:
Allowance for credit losses$1,016 $371 
Accrued expenses21,213 19,415 
Net operating loss carryforward2,439 2,701 
Various reserves3,564 2,073 
Intangible assets7,913 390 
Partnerships
600 7,200 
Share-based compensation1,570 1,364 
Lease asset18,981 15,630 
Other2,706 1,068 
Subtotal60,002 50,212 
Less valuation allowance889 961 
Total deferred income tax assets59,113 49,251 
Deferred income tax liabilities:
Property and equipment18,182 10,319 
Lease liability18,832 15,475 
Equity method investments3,275 — 
Other2,769 999 
Total deferred income tax liabilities43,058 26,793 
Net deferred income tax assets$16,055 $22,458 

In fiscal 2025 and 2024, the valuation allowance on our deferred tax assets decreased by $72 and increased by $138, respectively, which is included in “Provision for income taxes” in our Consolidated Statements of Comprehensive Income.

As of September 30, 2025, we had available approximately $3,785 of federal net tax operating loss carry forward for federal income tax purposes. This carry forward, which may provide future tax benefits, is subject to an annual limitation of $709 under Section 382 of the Internal Revenue Code and will begin to expire in 2029. As of September 30, 2025, we had available approximately $41,689 state net tax operating loss carry forwards, which will begin to expire in 2026. We have provided valuation allowances on all net operating losses where it is determined it is more likely than not that they will expire without being utilized.

A reconciliation of the beginning and ending balances of unrecognized tax benefit is as follows:
Year Ended September 30,
20252024
Balance at beginning of period$16,881 $22,347 
Additions for positions of prior years560 1,655 
Reduction resulting from the lapse of the applicable statutes of limitations(11,466)(7,121)
Balance at end of period$5,975 $16,881 

As of September 30, 2025 and 2024, there are $5,637 and $16,881, respectively, of unrecognized tax benefits that, if recognized, would affect the annual effective tax rate. We anticipate that approximately $2,855 in liabilities for unrecognized tax benefits, including accrued interest, may be reversed in the next twelve months. The reversal is predominantly due to the expiration of the statute of limitation for unrecognized tax benefits.

We had approximately $1,017 and $1,452 accrued for the payment of interest and penalties at September 30, 2025 and 2024, respectively. We recognize interest and penalties related to unrecognized tax benefits as part of the provision for income taxes.
 
The tax years ended September 30, 2022, and forward are subject to federal audit as are tax years prior to September 30, 2022, to the extent of unutilized net operating losses generated in those years. The tax years ended September 30, 2021, and forward are subject to state audits as are tax years prior to September 30, 2021, to the extent of unutilized net operating losses generated in those years.

On July 4, 2025, the U.S. enacted the One Big Beautiful Bill Act (the “Act”), a comprehensive legislative package that includes significant changes to federal tax policy. The Act, among other corporate provisions, includes the permanent extension of 100% bonus depreciation and the repeal of mandatory capitalization of domestic research and experimental expenditures. For the year ended September 30, 2025, there were no material impacts to earnings resulting from the Act.