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Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2025

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

		September 30
		2025				2024
Assets:
Current Assets:
Regulatory assets:
Accrued WNA revenues		$	504,003			$	919,375
Under-recovery of natural gas costs			750,295				2,690,247
Under-recovery of RNG revenues			1,019,821				1,331,064
Under-recovery of SAVE Plan revenues			265,317				107,678
Accrued pension			30,640				42,785
Other deferred expenses			12,762				12,761
Total current			2,582,838				5,103,910
Other Non-Current Assets:
Regulatory assets:
Premium on early retirement of debt			1,027,684				1,141,872
Accrued pension			2,168,902				2,998,881
Other deferred expenses			118,496				304,291
Total non-current			3,315,082				4,445,044
Total regulatory assets		$	5,897,920			$	9,548,954
Liabilities and Stockholders' Equity:
Current Liabilities:
Regulatory liabilities:
Rate refund		$	—			$	37,500
Deferred income taxes			591,764				591,764
Supplier refunds			889,564				30,556
Other deferred liabilities			157,583				174,458
Total current			1,638,911				834,278
Deferred Credits and Non-Current Other Liabilities:
Regulatory cost of retirement obligations			15,869,691				14,409,847
Regulatory liabilities:
Deferred income taxes			13,649,719				15,468,096
Deferred postretirement medical			3,721,711				3,858,471
Total non-current			33,241,121				33,736,414
Total regulatory liabilities		$	34,880,032			$	34,570,692

Public Utility Property, Plant, and Equipment [Table Text Block]

		September 30
		2025				2024
Distribution and transmission		$	330,895,437			$	312,999,348
LNG storage			15,863,849				15,437,447
General and miscellaneous			20,084,067				17,427,213
Total utility property in service		$	366,843,353			$	345,864,008

Schedule of Change in Asset Retirement Obligation [Table Text Block]

		Years Ended September 30
		2025				2024
Beginning balance		$	11,142,095			$	10,792,831
Liabilities incurred			72,502				86,483
Liabilities settled			(138,391	)			(168,913	)
Accretion			564,229				582,383
Revisions to estimates and other			—				(150,689	)
Ending balance		$	11,640,435			$	11,142,095

Financing Receivable, Allowance for Credit Loss [Table Text Block]

		Years Ended September 30
		2025				2024
Beginning balance		$	153,347			$	155,164
Provision for credit losses			278,606				110,676
Recoveries of accounts written off			140,727				173,660
Accounts written off			(429,769	)			(286,153	)
Ending balance		$	142,911			$	153,347

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

		Years Ended September 30
		2025				2024
Net income		$	13,279,970			$	11,760,896
Weighted-average common shares			10,304,109				10,152,909
Effect of dilutive securities:
Options to purchase common stock			4,577				3,571
Diluted average common shares			10,308,686				10,156,480
Earnings per share of common stock:
Basic		$	1.29			$	1.16
Diluted		$	1.29			$	1.16

Comprehensive Income (Loss) [Table Text Block]

						Tax
		Before Tax				(Expense)				Net of Tax
		Amount				or Benefit				Amount
Year Ended September 30, 2025:
Interest rate swaps:
Unrealized gains		$	207,015			$	(53,287	)		$	153,728
Transfer of realized gains to interest expense			(1,374,643	)			353,834				(1,020,809	)
Net interest rate swaps			(1,167,628	)			300,547				(867,081	)
Defined benefit plans:
Net losses arising during period			(282,941	)			72,828				(210,113	)
Amortization of actuarial losses			16,638				(4,283	)			12,355
Net defined benefit plans			(266,303	)			68,545				(197,758	)
Other comprehensive loss		$	(1,433,931	)		$	369,092			$	(1,064,839	)
Year Ended September 30, 2024:
Interest rate swaps:
Unrealized losses		$	(554,778	)		$	142,800			$	(411,978	)
Transfer of realized gains to interest expense			(2,000,126	)			514,831				(1,485,295	)
Net interest rate swaps			(2,554,904	)			657,631				(1,897,273	)
Defined benefit plans:
Net gains arising during period			1,233,462				(317,492	)			915,970
Amortization of actuarial losses			73,505				(18,920	)			54,585
Net defined benefit plans			1,306,967				(336,412	)			970,555
Other comprehensive loss		$	(1,247,937	)		$	321,219			$	(926,718	)

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

		Interest Rate Swaps				Defined Benefit Plans				Accumulated Other Comprehensive Income (Loss)
Balance September 30, 2023		$	3,428,922			$	(1,175,633	)		$	2,253,289
Other comprehensive income (loss)			(1,897,273	)			970,555				(926,718	)
Balance September 30, 2024			1,531,649				(205,078	)			1,326,571
Other comprehensive loss			(867,081	)			(197,758	)			(1,064,839	)
Balance September 30, 2025		$	664,568			$	(402,836	)		$	261,732

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