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Note 3 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		2024				2023
Current:
Federal		$	3,000			$	1,275
State			1,053				49
Foreign			70				0
			4,123				1,324
Deferred:
Federal			17,005				3,940
State			5,037				1,386
Foreign			0				0
			22,042				5,326
		$	26,165			$	6,650

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2024				2023
Statutory federal income tax rate			21.0	%			21.0	%
State franchise taxes (net of federal tax benefit)			5.0				5.0
Effect of state rate change on beginning balance of deferred tax liabilities			(0.4	)			(1.0	)
Dividends received deduction			(0.5	)			(1.6	)
Others			(0.0	)			0.3
Effective tax rate			25.1	%			23.7	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		2024				2023
Deferred tax assets attributable to:
Accrued liabilities, including supplemental compensation and vacation pay accrual		$	1,903			$	1,990
Impairment losses on marketable securities			(280	)			(306	)
Bad debt reserves not yet deductible			55				55
Depreciation and amortization			1,730				2,206
Deferred revenues			517				1,068
Goodwill			265				370
Net operating losses			166				281
Credits and other			103				(3	)
Total deferred tax assets			4,459				5,661
Deferred tax liabilities attributable to:
Unrealized gains on marketable securities			(57,100	)			(36,260	)
Net deferred income taxes		$	(52,641	)		$	(30,599	)

Summary of Operating Loss Carryforwards [Table Text Block]

Fiscal Year ended (in million)		California NOLs				Other State NOLs
September 30, 2029 through September 30, 2036		$	---			$	.1
September 30, 2037			---				.1
September 30, 2038			---				.2
September 30, 2039			---				.1
No expiration			---				2.1
Total		$	---			$	2.7

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.

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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.

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