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Note 13 - Regulatory Assets and Liabilities - Schedule of Regulatory Assets (Details) - USD ($) | Jun. 30, 2025 | Sep. 30, 2024
--- | --- | ---
Regulatory assets | $ 1,609,701 | $ 5,103,910
Noncurrent regulatory assets | 4,327,281 | 4,445,044
Total regulatory assets | 5,936,982 | 9,548,954
WNA [Member] |  |
Regulatory assets | 414,812 | 919,375
Regulatory Clause Revenues, under-Recovered [Member] |  |
Regulatory assets | 0 | 2,690,247
Under-recovery of RNG Revenues [Member] |  |
Regulatory assets | 1,068,795 | 1,331,064
Under-recovery of SAVE Plan Revenues [Member] |  |
Regulatory assets | 102,635 | 107,678
Pension Costs [Member] |  |
Regulatory assets | 10,697 | 42,785
Noncurrent regulatory assets | 2,998,881 | 2,998,881
Other Assets [Member] |  |
Regulatory assets | 12,762 | 12,761
Noncurrent regulatory assets | 272,169 | 304,291
Deferred Gain (Loss) on Early Extinguishment of Debt [Member] |  |
Noncurrent regulatory assets | 1,056,231 | 1,141,872
Total regulatory assets | $ 1,056,231 | $ 1,141,872

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- Definition Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478742/980-340-50-1 + Details
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