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Note 11 - Other Comprehensive Income (Loss) | 9 Months Ended
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Jun. 30, 2025
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
11. | Other Comprehensive Income (Loss)
A summary of other comprehensive income and loss is provided below:
|  |  |  |  |  | Tax |  |  |  |
|  | Before-Tax |  |  | (Expense) |  |  | Net-of-Tax |
|  | Amount |  |  | or Benefit |  |  | Amount |
Three Months Ended June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized losses |  | $ | (20,816 | ) |  | $ | 5,358 |  |  | $ | (15,458 | )
Transfer of realized gains to interest expense |  |  | (323,513 | ) |  |  | 83,273 |  |  |  | (240,240 | )
Net interest rate swaps |  |  | (344,329 | ) |  |  | 88,631 |  |  |  | (255,698 | )
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial gains |  |  | (10,379 | ) |  |  | 2,671 |  |  |  | (7,708 | )
Other comprehensive loss |  | $ | (354,708 | ) |  | $ | 91,302 |  |  | $ | (263,406 | )
Three Months Ended June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 207,785 |  |  | $ | (53,484 | ) |  | $ | 154,301 |
Transfer of realized gains to interest expense |  |  | (476,053 | ) |  |  | 122,535 |  |  |  | (353,518 | )
Net interest rate swaps |  |  | (268,268 | ) |  |  | 69,051 |  |  |  | (199,217 | )
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial losses |  |  | 16,015 |  |  |  | (4,122 | ) |  |  | 11,893 |
Other comprehensive loss |  | $ | (252,253 | ) |  | $ | 64,929 |  |  | $ | (187,324 | )
|  |  |  |  |  | Tax |  |  |  |  |
|  | Before-Tax |  |  | (Expense) |  |  | Net-of-Tax |
|  | Amount |  |  | or Benefit |  |  | Amount |
Nine Months Ended June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 507,492 |  |  | $ | (130,628 | ) |  | $ | 376,864 |
Transfer of realized gains to interest expense |  |  | (1,034,976 | ) |  |  | 266,403 |  |  |  | (768,573 | )
Net interest rate swaps |  |  | (527,484 | ) |  |  | 135,775 |  |  |  | (391,709 | )
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial gains |  |  | (31,134 | ) |  |  | 8,013 |  |  |  | (23,121 | )
Other comprehensive loss |  | $ | (558,618 | ) |  | $ | 143,788 |  |  | $ | (414,830 | )
Nine Months Ended June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 174,113 |  |  | $ | (44,816 | ) |  | $ | 129,297 |
Transfer of realized gains to interest expense |  |  | (1,554,942 | ) |  |  | 400,240 |  |  |  | (1,154,702 | )
Net interest rate swaps |  |  | (1,380,829 | ) |  |  | 355,424 |  |  |  | (1,025,405 | )
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial losses |  |  | 48,045 |  |  |  | (12,366 | ) |  |  | 35,679 |
Other comprehensive loss |  | $ | (1,332,784 | ) |  | $ | 343,058 |  |  | $ | (989,726 | )
The amortization of actuarial gains and losses, reflected in the preceding table, relate to the unregulated operations of the Company. Actuarial gains and losses attributable to the regulated operations are included as a regulatory asset. See Note 13 for a schedule of regulatory assets. The amortization of actual gains and losses is recognized as a component of net periodic pension and postretirement benefit costs under other income, net in the condensed consolidated statements of income. Reconciliation of Accumulated Other Comprehensive Income
|  |  |  |  |  |  |  |  |  | Accumulated |
|  |  |  |  |  |  |  |  |  | Other |
|  | Interest Rate |  |  | Defined Benefit |  |  | Comprehensive |
|  | Swaps |  |  | Plans |  |  | Income (Loss) |
Balance at September 30, 2024 |  | $ | 1,531,649 |  |  | $ | (205,078 | ) |  | $ | 1,326,571 |
Other comprehensive loss |  |  | (391,709 | ) |  |  | (23,121 | ) |  |  | (414,830 | )
Balance at June 30, 2025 |  | $ | 1,139,940 |  |  | $ | (228,199 | ) |  | $ | 911,741 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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