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Note D - Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2018
Notes Tables |
Summary of Valuation Allowance [Table Text Block] |
Year Ended |  |  | Balance at Beginning of Year |  |  |  | Income Tax Expense (Benefit) |  |  |  | Reversal for State NOL Expiration and Utilization |  |  |  | Balance at End of Year |
September 30, 2018 |  | $ | 159,154 |  |  | $ | 79,377 |  |  | $ | (133,673 | ) |  | $ | 104,858 |
September 30, 2017 |  |  | 322,404 |  |  |  | (32,154 | ) |  |  | (131,096 | ) |  |  | 159,154 |
September 30, 2016 |  |  | 658,808 |  |  |  | (78,044 | ) |  |  | (258,360 | ) |  |  | 322,404 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  |  | September 30, 2018 |  |  |  | September 30, 2017 |
Long-term deferred income tax assets (liabilities): |  |  |  |
Intangibles |  | $ | (70,467 | ) |  | $ | (90,085 | )
Property and equipment depreciation |  |  | (552,119 | ) |  |  | (948,653 | )
Net operating loss carry forwards and credits |  |  | 464,274 |  |  |  | 551,125 |
Stock-based compensation |  |  | 151,558 |  |  |  | 209,645 |
Inventories |  |  | 400,111 |  |  |  | 503,632 |
Prepaid expenses |  |  | (60,806 | ) |  |  | (48,847 | )
Accrued expenses and reserves |  |  | 250,787 |  |  |  | 404,649 |
Goodwill |  |  | (583,415 | ) |  |  | (866,388 | )
Gross long-term deferred tax liability |  |  | (77 | ) |  |  | (284,922 | )
Valuation allowance |  |  | (104,858 | ) |  |  | (159,154 | )
Net long-term deferred tax liability |  | $ | (104,935 | ) |  | $ | (444,076 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  |  | September 30, 2018 |  |  |  | September 30, 2017 |  |  |  | September 30, 2016 |
Federal statutory rate |  |  | 24 | % |  |  | 34 | % |  |  | 34 | %
Federal rate change |  |  | (5 | %) |  |  | - |  |  |  | - |
State income taxes |  |  | 2 | % |  |  | 1 | % |  |  | 1 | %
Permanent differences |  |  | - |  |  |  | (1 | %) |  |  | - |
Change in valuation allowance |  |  | (3 | %) |  |  | (4 | %) |  |  | (3 | %)
Expiration and utilization of state NOL’s |  |  | 4 | % |  |  | 3 | % |  |  | 2 | %
Research and development credits |  |  | (1 | %) |  |  | (1 | %) |  |  | (1 | %)
Excess tax expense (benefits) from stock-based compensation |  |  | 2 | % |  |  | (1 | %) |  |  | (7 | %)
Tax rate |  |  | 23 | % |  |  | 31 | % |  |  | 26 | %
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  |  | September 30, 2018 |  |  |  | September 30, 2017 |  |  |  | September 30, 2016 |
Current: |  |  |  |  |  |
Federal |  | $ | 1,472,512 |  |  | $ | 1,627,125 |  |  | $ | 428,638 |
State |  |  | 120,034 |  |  |  | 78,552 |  |  |  | 106,623 |
Current income tax expense |  |  | 1,592,546 |  |  |  | 1,705,677 |  |  |  | 535,261 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (463,798 | ) |  |  | 8,680 |  |  |  | 2,434,294 |
State |  |  | 124,657 |  |  |  | 23,617 |  |  |  | (93,523 | )
Deferred income tax expense |  |  | (339,141 | ) |  |  | 32,297 |  |  |  | 2,340,771 |
Income tax expense |  | $ | 1,253,405 |  |  | $ | 1,737,974 |  |  | $ | 2,876,032 |

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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