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v3.24.4

Income Taxes (Details) - USD ($) | 12 Months Ended
--- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2022
Current provision (benefit): |  |  |
Federal | $ 2,617,951 | $ 1,541,726 | $ 522,473
State | 371,701 | 56,288 | 277,991
Total current provision (benefit) | 2,989,652 | 1,598,014 | 800,464
Deferred provision (benefit) |  |  |
Federal | (881,495) | 28,994 | 998,585
State | (254,977) | (19,491) | 18,782
Total deferred provision (benefit) | (1,136,472) | 9,503 | 1,017,367
Total current and deferred provision (benefit) | $ 1,853,180 | $ 1,607,517 | $ 1,817,831
Reconciliation of the statutory federal rate to the Company's effective income tax rate |  |  |
U.S. Federal statutory tax rate (as a percent) | 21.00% | 21.00% | 21.00%
State income taxes, net of federal benefit (as a percent) | 1.10% | 0.40% | 11.80%
Permanent items (as a percent) | 0.10% |  | 0.10%
Research and development tax credits (as a percent) | (1.60%) | (0.80%) | (0.10%)
Valuation allowance (as a percent) | (0.10%) | (0.10%) | (6.40%)
Change in unrecognized tax benefits (as a percent) | 0.40% | 0.10% | (1.50%)
123R cancellations and forfeitures (as a percent) | 0.00% | 0.40% | 0.30%
Other (as a percent) | 0.00% | 0.10% | (0.50%)
Effective income tax rate (as a percent) | 20.90% | 21.10% | 24.70%

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