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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2025

INCOME TAXES

Schedule of components of income taxes

​

​	​	​	​	​	​	​
​	​	Year Ended September 30,
​	​ ​ ​	2025		​ ​ ​	2024
​	​	​	​	​	​	​
Federal	​	​	​	​	​	​
Current	​	$	—	​	$	7,218,772
Deferred	​		(10,255)	​		(364,036)
Total	​		(10,255)	​		6,854,736
​	​		​	​		​
State	​		​	​		​
Current	​		222,535	​		1,576,518
Deferred	​		272,894	​		(15,587)
Total	​		495,429	​		1,560,931
​	​		​	​		​
Total income tax expense	​	$	485,174	​	$	8,415,667

Schedule of effective income tax rates are estimates taxable income or loss, non-taxable and non-deductible expenses

​

​	​	​	​	​	​
​	​	Twelve Months Ended			​
​	​ ​ ​	September 30, 2025	​ ​ ​	September 30, 2024
​	​	​	​	​	​
Statutory rate		21.0	%	21.0	%
Permanent difference		35.7	%	—	​
State income taxes		13.4	%	4.7	%
Meals and other	​	(14.0)	%	(0.6)	%
Effective tax rate		56.1	%	25.1	%

Schedule of income tax effects to deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​	​	September 30,		​	September 30,
​	​ ​ ​	2025		​ ​ ​	2024
Deferred tax liabilities	​	​	​	​	​	​
Property and equipment	​	$	10,057,004	​	$	7,437,645
Other	​	​	1,483,362	​	​	1,509,487
Total deferred tax liabilities	​	$	11,540,366	​	$	8,947,132
​	​	​	​	​	​	​
Deferred income tax assets	​		​	​		​
Accruals and other	​	$	3,215,102	​	$	2,325,671
Net operating loss carryforward-Federal	​	​	1,451,126	​	​	-
Net operating loss carryforward-States	​	​	824,539	​	​	663,548
Net operating loss valuation allowance-States	​	​	(703,928)	​	​	(532,975)
Total deferred tax assets	​	$	4,786,839	​	$	2,456,244
Total net deferred tax liabilities	​	$	6,753,527	​	$	6,490,888

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
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