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Note 11 - Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Mar. 31, 2024

Notes Tables

Comprehensive Income (Loss) [Table Text Block]

						Tax
		Before-Tax				(Expense)				Net-of-Tax
		Amount				or Benefit				Amount
Three Months Ended March 31, 2024
Interest rate swaps:
Unrealized gains		$	802,399			$	(206,537	)		$	595,862
Transfer of realized gains to interest expense			(533,706	)			137,376				(396,330	)
Net interest rate swaps			268,693				(69,161	)			199,532
Defined benefit plans:
Amortization of net actuarial losses			16,015				(4,122	)			11,893
Other comprehensive income		$	284,708			$	(73,283	)		$	211,425
Three Months Ended March 31, 2023
Interest rate swaps:
Unrealized losses		$	(260,544	)		$	67,065			$	(193,479	)
Transfer of realized gains to interest expense			(419,712	)			108,034				(311,678	)
Net interest rate swaps			(680,256	)			175,099				(505,157	)
Defined benefit plans:
Amortization of net actuarial losses			19,703				(5,072	)			14,631
Other comprehensive loss		$	(660,553	)		$	170,027			$	(490,526	)

						Tax
		Before-Tax				(Expense)				Net-of-Tax
		Amount				or Benefit				Amount
Six Months Ended March 31, 2024
Interest rate swaps:
Unrealized losses		$	(33,672	)		$	8,668			$	(25,004	)
Transfer of realized gains to interest expense			(1,078,889	)			277,705				(801,184	)
Net interest rate swaps			(1,112,561	)			286,373				(826,188	)
Defined benefit plans:
Amortization of net actuarial losses			32,030				(8,244	)			23,786
Other comprehensive loss		$	(1,080,531	)		$	278,129			$	(802,402	)
Six Months Ended March 31, 2023
Interest rate swaps:
Unrealized losses		$	(216,597	)		$	55,754			$	(160,843	)
Transfer of realized gains to interest expense			(710,491	)			182,879				(527,612	)
Net interest rate swaps			(927,088	)			238,633				(688,455	)
Defined benefit plans:
Amortization of net actuarial losses			39,406				(10,144	)			29,262
Other comprehensive loss		$	(887,682	)		$	228,489			$	(659,193	)

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

										Accumulated
										Other
		Interest Rate				Defined Benefit				Comprehensive
		Swaps				Plans				Income (Loss)
Balance at September 30, 2023		$	3,428,922			$	(1,175,633	)		$	2,253,289
Other comprehensive income (loss)			(826,188	)			23,786				(802,402	)
Balance at March 31, 2024		$	2,602,734			$	(1,151,847	)		$	1,450,887

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 1
-Section 45
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1

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