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GOODWILL AND INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Sep. 30, 2025
GOODWILL AND INTANGIBLE ASSETS |
Summary of changes in goodwill | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | September 30,
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
​ | ​ | ​ | ​ | ​ | ​ | ​
Beginning balance |  | $ | 4,087,554 |  | $ | 4,087,554
​ | ​ | ​ | ​ | ​ | ​ | ​
Acquired |  | ​ | 5,778,250 |  | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Ending balance | ​ | $ | 9,865,804 | ​ | $ | 4,087,554
Schedule of intangible assets subject to amortization | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | ​ | ​ ​ ​ | ​ | ​ | ​ ​ ​ | Accumulated | ​ ​ ​ | Accumulated | ​ ​ ​ | Amortization and | ​ ​ ​ | Amortization and | ​ ​ ​ | ​ | ​ ​ ​ | ​
​ | ​ | Remaining Life | ​ | ​ | ​ | ​ | Amortization and | ​ | Amortization and | ​ | Impairment | ​ | Impairment | ​ | Net Book | ​ | Net Book
​ | ​ | (in months) at | ​ | ​ | ​ | ​ | Impairment at | ​ | Impairment at | ​ | Twelve Months Ended | ​ | Twelve Months Ended | ​ | Value at | ​ | Value at
​ | ​ | September 30, | ​ | Original | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30,
Intangible assets: | ​ | 2025 | ​ | Cost | ​ | 2025 | ​ | 2024 | ​ | 2025 | ​ | 2024 | ​ | 2025 | ​ | 2024
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
West Virginia Pipeline: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Customer relationships | ​ | 63 | ​ | $ | 2,209,724 | ​ | ​ | 1,049,610 | ​ | $ | 828,630 | ​ | ​ | 220,980 | ​ | ​ | 220,969 | ​ | $ | 1,160,114 | ​ | $ | 1,381,094
Tradename | ​ | 63 | ​ | ​ | 263,584 | ​ | ​ | 125,215 | ​ | ​ | 98,863 | ​ | ​ | 26,352 | ​ | ​ | 26,363 | ​ | ​ | 138,369 | ​ | ​ | 164,721
Non-competes | ​ | — | ​ | ​ | 83,203 | ​ | ​ | 83,203 | ​ | ​ | 83,203 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Heritage Painting | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Customer relationships | ​ | 45 | ​ | ​ | 121,100 | ​ | ​ | 30,270 | ​ | ​ | 6,054 | ​ | ​ | 24,216 | ​ | ​ | 6,054 | ​ | ​ | 90,830 | ​ | ​ | 115,046
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tri-State Paving: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Customer relationships | ​ | 79 | ​ | ​ | 1,649,159 | ​ | ​ | 563,463 | ​ | ​ | 398,547 | ​ | ​ | 164,916 | ​ | ​ | 164,916 | ​ | ​ | 1,085,696 | ​ | ​ | 1,250,612
Tradename | ​ | 79 | ​ | ​ | 203,213 | ​ | ​ | 69,431 | ​ | ​ | 49,110 | ​ | ​ | 20,321 | ​ | ​ | 20,321 | ​ | ​ | 133,782 | ​ | ​ | 154,103
Non-competes | ​ | — | ​ | ​ | 39,960 | ​ | ​ | 39,960 | ​ | ​ | 39,960 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tribute Contracting & Consultants | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-compete 1 |  | 110 | ​ | ​ | 520,000 | ​ | ​ | 43,333 | ​ | ​ | — | ​ | ​ | 43,333 | ​ | ​ | — | ​ | ​ | 476,667 | ​ | ​ | —
Non-compete 2 |  | 86 | ​ |  | 10,000 | ​ |  | 1,042 | ​ |  | — | ​ | ​ | 1,042 | ​ |  | — | ​ |  | 8,958 | ​ |  | —
Tradename | ​ | 50 | ​ | ​ | 80,000 | ​ | ​ | 13,333 | ​ | ​ | — | ​ | ​ | 13,333 | ​ | ​ | — | ​ | ​ | 66,667 | ​ | ​ | —
Backlog |  | 14 | ​ |  | 1,320,000 | ​ |  | 550,000 | ​ |  | — | ​ | ​ | 550,000 | ​ |  | — | ​ |  | 770,000 | ​ |  | —
​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Rigney Digital Systems | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tradename | ​ | 132 | ​ | ​ | 657,100 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 657,100 | ​ | ​ | —
Backlog | ​ | 24 | ​ | ​ | 260,600 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 260,600 | ​ | ​ | —
Non-compete | ​ | 120 | ​ | ​ | 46,300 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 46,300 | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total intangible assets |  | ​ | ​ | $ | 7,463,943 | ​ | $ | 2,568,860 | ​ | $ | 1,504,367 | ​ | $ | 1,064,493 | ​ | $ | 438,623 | ​ | $ | 4,895,083 | ​ | $ | 3,065,576
Schedule of amortization on identifiable intangible assets | ​
​ | ​ | ​ | ​
​ | ​ ​ ​ | Amortization Expense
October 2025 to September 2026 | ​ | $ | 1,380,684
October 2026 to September 2027 | ​ |  | 830,692
October 2027 to September 2028 | ​ |  | 590,388
October 2028 to September 2029 | ​ |  | 584,354
October 2029 to September 2030 | ​ |  | 552,859
After | ​ | ​ | 956,106
Total | ​ | $ | 4,895,083
​

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