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Note 13 - Regulatory Assets and Liabilities (Tables) | 9 Months Ended
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Jun. 30, 2025
Notes Tables |
Schedule of Regulatory Assets [Table Text Block] |
|  | June 30, 2025 |  |  | September 30, 2024 |
Assets: |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Accrued WNA revenues |  | $ | 414,812 |  |  | $ | 919,375 |
Under-recovery of gas costs |  |  | — |  |  |  | 2,690,247 |
Under-recovery of RNG revenues |  |  | 1,068,795 |  |  |  | 1,331,064 |
Under-recovery of SAVE Plan revenues |  |  | 102,635 |  |  |  | 107,678 |
Accrued pension |  |  | 10,697 |  |  |  | 42,785 |
Other deferred expenses |  |  | 12,762 |  |  |  | 12,761 |
Total current |  |  | 1,609,701 |  |  |  | 5,103,910 |
Other Non-Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Premium on early retirement of debt |  |  | 1,056,231 |  |  |  | 1,141,872 |
Accrued pension |  |  | 2,998,881 |  |  |  | 2,998,881 |
Other deferred expenses |  |  | 272,169 |  |  |  | 304,291 |
Total non-current |  |  | 4,327,281 |  |  |  | 4,445,044 |
Total regulatory assets |  | $ | 5,936,982 |  |  | $ | 9,548,954 |
Schedule of Regulatory Liabilities [Table Text Block] |
|  | June 30, 2025 |  |  | September 30, 2024 |
Liabilities and Stockholders' Equity: |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |
Regulatory liabilities: |  |  |  |  |  |  |  |
Over-recovery of gas costs |  | $ | 1,413,992 |  |  | $ | — |
Rate refund |  |  | — |  |  |  | 37,500 |
Deferred income taxes |  |  | 591,764 |  |  |  | 591,764 |
Supplier refunds |  |  | 891,994 |  |  |  | 30,556 |
Other deferred liabilities |  |  | 43,609 |  |  |  | 174,458 |
Total current |  |  | 2,941,359 |  |  |  | 834,278 |
Deferred Credits and Other Non-Current Liabilities: |  |  |  |  |  |  |  |
Regulatory cost of retirement obligations |  |  | 15,486,948 |  |  |  | 14,409,847 |
Regulatory liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 15,024,273 |  |  |  | 15,468,096 |
Deferred postretirement medical |  |  | 3,858,471 |  |  |  | 3,858,471 |
Total non-current |  |  | 34,369,692 |  |  |  | 33,736,414 |
Total regulatory liabilities |  | $ | 37,311,051 |  |  | $ | 34,570,692 |

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- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 405 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477571/980-405-25-1 + Details
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