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Note 10 - Common Stock Options (Tables) | 12 Months Ended
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Sep. 30, 2024
Notes Tables |
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] |
|  | Years Ended September 30 |
|  | 2024 |  |  | 2023 |
Expected volatility |  |  | 32.07 | % |  |  | N/A |
Expected dividends |  |  | 2.84 | % |  |  | N/A |
Expected exercise term (years) |  |  | 7 |  |  |  | N/A |
Risk-free interest rate |  |  | 4.95 | % |  |  | N/A |
Share-Based Payment Arrangement, Option, Activity [Table Text Block] |
|  | Number of Shares |  |  | Weighted- Average Exercise Price |  |  | Weighted- Average Remaining Contractual Terms (years) |  |  | Aggregate Intrinsic Value1 |
Options outstanding, September 30, 2022 |  |  | 34,500 |  |  | $ | 18.69 |  |  |  | 5.7 |  |  | $ | 121,278 |
Options exercised |  |  | (12,500 | ) |  |  | 16.00 |  |  |  |  |  |  |  |  |
Options outstanding, September 30, 2023 |  |  | 22,000 |  |  | $ | 20.23 |  |  |  | 5.6 |  |  | $ | 18,388 |
Options granted |  |  | 10,000 |  |  |  | 16.62 |  |  |  |  |  |  |  |  |
Options forfeited |  |  | (4,000 | ) |  |  | 19.90 |  |  |  |  |  |  |  |  |
Options outstanding, September 30, 2024 |  |  | 28,000 |  |  | $ | 18.98 |  |  |  | 5.8 |  |  | $ | 127,988 |
Vested and exercisable at September 30, 2024 |  |  | 28,000 |  |  | $ | 18.98 |  |  |  | 5.8 |  |  | $ | 127,988 |
|  | Years Ended September 30 |
|  | 2024 |  |  | 2023 |
Weighted-average grant date option fair value |  | $ | 5.15 |  |  | $ | — |
Stock-based compensation |  |  | 51,500 |  |  |  | 21,560 |
Intrinsic value of options exercised |  |  | — |  |  |  | 46,921 |
Proceeds from exercise of stock options |  |  | — |  |  |  | 200,000 |

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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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