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Note 13 - Leases - USD ($)

12 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Assets [Abstract]

Other Assets, Miscellaneous, Noncurrent

$ 703,394

$ 624,095

Liabilities, Current [Abstract]

Other Liabilities, Current

25,729

30,281

Liabilities, Noncurrent [Abstract]

Liabilities, Other than Long-Term Debt, Noncurrent

$ 47,191,110

$ 44,233,200

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

13. LEASES

During 2023, the Company entered into a land lease in conjunction with its RNG facility that has a 20-year term with two five-year Company renewal options that are not considered part of the ROU asset and liability as it was not reasonably certain that the Company would exercise these options. The Company also has three other operating leases with original terms ranging from 3 to 6 years. The operating lease ROU assets of $331,275 are reflected in other non-current assets in the consolidated balance sheets. The current operating lease liabilities of $25,729 and non-current lease liabilities of $308,439 are included in other current liabilities and deferred credits and other non-current liabilities, respectively, in the consolidated balance sheets. The cost components of the Company’s operating leases are included under operations and maintenance expense in the consolidated statements of income and were less than $50,000 for each period presented. 

Other information related to leases were as follows:

		2024				2023
Supplemental Cash Flow Information:
Cash paid on operating leases		$	37,900			$	48,900
Right of use obtained in exchange for operating lease obligations			N/A				325,688
Weighted-average remaining term (in years)			17.4				17.4
Weighted-average discount rate			5.65	%			5.65	%

On September 30, 2024, the future minimum rental payments under non-cancelable operating leases were as follows:

2025		$	54,230
2026			30,038
2027			30,038
2028			26,400
2029			26,400
Thereafter			343,200
Total minimum lease payments			510,306
Less imputed interest			(176,138	)
Total		$	334,168

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The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.

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