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Note 9 - Investments in Marketable Securities
 6 Months Ended
Mar. 31, 2016
Notes to Financial Statements  
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]
Note 9 - Investments in Marketable Securities
 
Investments in marketable securities categorized as “available-for-sale” are stated at fair value. The Company uses quoted prices in active markets for identical assets (consistent with the Level 1 definition in the fair value hierarchy) to measure the fair value of its investments on a recurring basis pursuant to ASC 820,
Fair Value Measurement
. As of March 31, 2016 and September 30, 2015, an unrealized gain of $104,149,000 and $111,498,000, respectively, was recorded before taxes of $40,060,000 and $43,278,000, respectively, in “Accumulated other comprehensive income” in the accompanying Consolidated Balance Sheets. Most of the unrealized gains were in the common stocks of three U.S. financial institutions.
 
Investments in equity securities and securities with fixed maturity as of March 31, 2016 and September 30, 2015 are summarized below.
 
   
March 31, 2016
   
September 30, 2015
  
   
(Unaudited)
                          
   
Aggregate
fair value
    
Amortized/
Adjusted
cost basis
    
Pretax
unrealized
gains
   
Aggregate
fair value
    
Amortized/
Adjusted
cost basis
    
Pretax
unrealized
gains
 
Marketable securities
                                                
Common stocks
   $ 154,960,000     $ 53,442,000     $ 101,518,000     $ 158,705,000     $ 49,604,000     $ 109,101,000  
Bonds
     7,571,000       4,940,000       2,631,000       7,336,000       4,939,000       2,397,000  
Total
   $ 162,531,000     $ 58,382,000     $ 104,149,000     $ 166,041,000     $ 54,543,000     $ 111,498,000  
 
All investments are classified as “Current assets” because they are available for sale at any time. The bonds mature in 2039.
 
As of
March 31, 2016, the Company perform
ed
an evaluation for
an equity securit
y
with a fair value below cost to determine if the unrealized loss
was other-than-temporary. This evaluation
considers a number of factors including, but not limited to, the length of time and extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer and
the Company’s ability and intent to hold the securit
y until fair value recovers. The assessment of the ability and intent to hold th
is securit
y to recovery focuses on liquidity need
s, asset/liability management objectives and securit
y portfolio objectives.
Based on the result of th
e evaluation,
the Company concluded that as of
March 31, 2016,
the unrealized loss related to
the equity securit
y it owns
was temporary.