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Note 9 - Income Taxes
9 Months Ended
Jun. 30, 2014
Notes to Financial Statements  
Income Tax Disclosure [Text Block]
Note 9 - Income Taxes
 
    For the nine months ended June 30, 2014, as restated, the Company recorded income tax benefit of $15,000 on a pretax loss of $564,000. The income tax expense was the net result of applying the projected annual tax rate of 23% adjusted for any discrete items recorded year-to-date.  The Company’s projected effective tax rate continues to be lower than the statutory rate mainly due to the available dividends received deduction and the domestic production activities deduction.  On a pretax profit of $4,086,000 for the nine months ended June 30, 2013, the Company recorded a tax provision of $1,275,000, which was lower than the amount computed using the statutory rate primarily because of the available dividends received deduction and the domestic production activity deduction.  The Company’s effective tax rate was 3% and 31% for the nine months ended June 30, 2014 and 2013, respectively.  The Company files federal income tax returns in the United States and with various state jurisdictions and is no longer subject to examinations for fiscal years before fiscal 2011 with regard to federal income taxes and fiscal 2010 for state income taxes.