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GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

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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Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

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Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-SubTopic 30
-Topic 350
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-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

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Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
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-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

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