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v3.21.4

Summary of Significant Accounting Policies (Details) - USD ($) |  |  | 1 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | ---
Dec. 10, 2020 | Sep. 04, 2020 | Mar. 31, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2018
Restricted Cash |  |  |  |  |  |  |
Cash dividends declared per share | $ 0.50 | $ 0.65 |  |  |  |  |
Total cash dividend payment | $ 8,600,000 |  |  | $ 11,200,000 |  |  |
Cash and cash equivalents |  |  |  | 8,265,606 | $ 12,603,967 |  |
Restricted cash |  |  |  | 0 | 11,180,900 |  |
Total cash and cash equivalents and restricted cash |  |  |  | 8,265,606 | 23,784,867 | $ 22,416,830 | $ 20,390,713
Inventory Valuation |  |  |  |  |  |  |
Raw materials |  |  |  | 3,729,692 | 3,378,246 |  |
Work-in-process |  |  |  | 629,814 | 656,382 |  |
Finished goods |  |  |  | 185,886 | 256,707 |  |
Inventories |  |  |  | 4,545,392 | 4,291,335 |  |
Property and Equipment |  |  |  |  |  |  |
Payment to acquire property and equipment |  |  |  | 340,678 | 118,797 | 81,281 |
Long-Lived Assets |  |  |  |  |  |  |
Impairment charges |  |  |  | 0 | 0 | 0 |
Contract Balances |  |  |  |  |  |  |
Balance at beginning of the period (contract liabilities) |  |  |  | 313,365 |  |  |
Contract asset additions |  |  |  |  | (80,182) | 80,182 |
Performance obligations satisfied during the period that were included in the contract liability balance at the beginning of the period |  |  |  | (305,494) |  |  |
Increases due to invoicing prior to satisfaction of performance obligations |  |  |  | 409,633 |  |  |
Balance at end of the period (contract liabilities) |  |  |  | 417,504 | 313,365 |  |
Customer Service Revenue |  |  |  |  |  |  |
Customer Service Cost of Sales |  |  |  | 10,263,166 | 9,793,224 | 7,676,119 |
Gross profit |  |  |  | $ 12,781,630 | $ 11,801,975 | $ 9,896,470 |
Income taxes |  |  |  |  |  |  |
U.S. Federal statutory tax rate (as a percent) |  |  |  | 21.00% | 21.00% | 21.00% |
Customer Service |  |  |  |  |  |  |
Customer Service Revenue |  |  |  |  |  |  |
Customer Service Sales |  |  |  | $ 4,034,294 | $ 4,265,086 | $ 3,553,919 |
Customer Service Cost of Sales |  |  |  | 1,489,942 | 1,457,995 | 1,374,227 |
Gross profit |  |  |  | $ 2,544,352 | $ 2,807,091 | $ 2,179,692 |
COVID 19 |  |  |  |  |  |  |
Income taxes |  |  |  |  |  |  |
Amount of pre-tax NOL carried back two years to fully offset taxable income |  |  | $ 1,500,000 |  |  |  |
AMT tax |  |  | 16,000 |  |  |  |
Cash impact of carryback |  |  | 309,412 |  |  |  |
COVID 19 | R&D |  |  |  |  |  |  |
Income taxes |  |  |  |  |  |  |
Increase in R&D credit carryforward |  |  | $ 196,000 |  |  |  |
Property Plant and Equipment Other than Air Transportation Equipment and Manufacturing Facility | Minimum |  |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |  |
Estimated useful lives |  |  |  | 3 years |  |  |
Property Plant and Equipment Other than Air Transportation Equipment and Manufacturing Facility | Maximum |  |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |  |
Estimated useful lives |  |  |  | 7 years |  |  |
Corporate airplanes |  |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |  |
Estimated useful lives |  |  |  | 10 years |  |  |
Manufacturing facility |  |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |  |
Estimated useful lives |  |  |  | 39 years |  |  |

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