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Note 8 - Employee Benefit Plan | 12 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Retirement Benefits [Text Block] | Note 8. Employee Benefit Plan Clearfield, Inc. maintains a contributory 401(k) profit sharing benefit plan, whereby eligible employees may contribute a portion of their earnings, not to exceed annual amounts allowed under the Internal Revenue Code. The Company matched 100% of the first 3% and 50% of the next 3% of the participant’s eligible compensation that was contributed by the participant. The Company’s contributions under this plan were $1,017,000, $1,129,000, and $915,000 for the years ended September 30, 2023, 2022 and 2021, respectively. Nestor Cables is mandated by the Finnish government to participate in a pension and social expense plan to which Nestor and its employees make contributions. The plan is accounted for as defined contribution plan and Nestor Cables is responsible for an average of 18.3% and 17.4% of employees’ wages for plan years ended September 30, 2023, and 2022, respectively. Nestor’s contributions under this plan were $1,112,000 and $204,000 for the years ended September 30, 2023, and 2022, respectively.

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