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GOODWILL AND INTANGIBLE ASSETS (Tables) | 9 Months Ended
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Jun. 30, 2025
GOODWILL AND INTANGIBLE ASSETS |
Summary of changes in goodwill | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
​ |  | June 30, 2025 |  | September 30, 2024
Beginning balance | ​ | $ | 4,087,554 | ​ | $ | 4,087,554
Acquired | ​ |  | 3,341,207 | ​ |  | —
Ending balance | ​ | $ | 7,428,761 | ​ | $ | 4,087,554
Schedule of intangible assets subject to amortization | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Accumulated | ​ | Amortization | ​ | Amortization | ​ | Amortization | ​ | Amortization | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Remaining Life | ​ | ​ | ​ | ​ | Amortization and | ​ | Amortization and | ​ | and Impairment | ​ | and Impairment | ​ | and Impairment | ​ | and Impairment | ​ | ​ | ​ | ​ | ​
​ | ​ | (in months) at | ​ | ​ | ​ | Impairment at | ​ | Impairment at | ​ | Three Months | ​ | Nine Months | ​ | Three Months | ​ | Nine Months | ​ | Net Book Value |  | Net Book Value
​ | ​ | June 30, | ​ | ​ | ​ | June 30, | ​ | September 30, | ​ | Ended June 30, | ​ | Ended June 30, | ​ | Ended June 30, | ​ | Ended June 30, | ​ | at June 30, | ​ | at September 30,
​ |  | 2025 |  | Original Cost |  | 2025 |  | 2024 |  | 2025 |  | 2025 |  | 2024 |  | 2024 |  | 2025 |  | 2024
Intangible assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
West Virginia Pipeline: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  |  | ​ | ​
Customer relationships | ​ | 66 | ​ | $ | 2,209,724 | ​ | $ | 994,365 | ​ | $ | 828,630 | ​ | $ | 55,245 | ​ | $ | 165,735 | ​ | $ | 55,242 | ​ | $ | 165,726 | ​ | $ | 1,215,359 |  | $ | 1,381,094
Tradename | ​ | 66 | ​ | ​ | 263,584 | ​ | ​ | 118,627 | ​ | ​ | 98,863 | ​ | ​ | 6,588 | ​ | ​ | 19,764 | ​ | ​ | 6,591 | ​ | ​ | 19,773 | ​ | ​ | 144,957 |  | ​ | 164,721
Non-competes |  | — |  | ​ | 83,203 |  | ​ | 83,203 |  | ​ | 83,203 |  | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ |  | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revolt Energy: |  | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​
Employment agreement/non-compete |  | — |  | ​ | 100,000 |  | ​ | 100,000 |  | ​ | 100,000 |  | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ |  | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Heritage Painting | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Customer relationships | ​ | 48 | ​ | ​ | 121,100 | ​ | ​ | 24,216 | ​ | ​ | 6,054 | ​ | ​ | 6,054 | ​ | ​ | 18,162 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 96,884 | ​ | ​ | 115,046
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tri-State Paving: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Customer relationships | ​ | 82 | ​ | ​ | 1,649,159 | ​ | ​ | 522,234 | ​ | ​ | 398,547 | ​ | ​ | 41,229 | ​ | ​ | 123,687 | ​ | ​ | 41,229 | ​ | ​ | 123,687 | ​ | ​ | 1,126,925 | ​ | ​ | 1,250,612
Tradename | ​ | 82 | ​ | ​ | 203,213 | ​ | ​ | 64,351 | ​ | ​ | 49,110 | ​ | ​ | 5,081 | ​ | ​ | 15,241 | ​ | ​ | 5,080 | ​ | ​ | 15,240 | ​ | ​ | 138,862 | ​ | ​ | 154,103
Non-competes | ​ | — | ​ | ​ | 39,960 | ​ | ​ | 39,960 | ​ | ​ | 39,960 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tribute Contracting & Consultants | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Customer relationships | ​ | 53 | ​ | ​ | 500,000 | ​ | ​ | 58,332 | ​ | ​ | — | ​ | ​ | 25,000 | ​ | ​ | 58,332 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 441,668 | ​ | ​ | —
Tradename | ​ | 53 | ​ | ​ | 250,000 | ​ | ​ | 29,169 | ​ | ​ | — | ​ | ​ | 12,501 | ​ | ​ | 29,169 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 220,831 | ​ | ​ | —
Non-competes | ​ | 53 | ​ | ​ | 250,000 | ​ | ​ | 29,169 | ​ | ​ | — | ​ | ​ | 12,501 | ​ | ​ | 29,169 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 220,831 | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total intangible assets | ​ | ​ | ​ | $ | 5,669,943 | ​ | $ | 2,063,626 | ​ | $ | 1,604,367 | ​ | $ | 164,199 | ​ | $ | 459,259 | ​ | $ | 108,142 | ​ | $ | 324,426 | ​ | $ | 3,606,317 | ​ | $ | 3,065,576
Schedule of amortization on identifiable intangible assets | ​
​ | ​ | ​ | ​
​ |  | Amortization Expense
July 2025 to June 2026 |  | $ | 656,784
July 2026 to June 2027 |  | ​ | 656,784
July 2027 to June 2028 |  | ​ | 656,784
July 2028 to June 2029 |  | ​ | 656,804
July 2029 to June 2030 |  | ​ | 515,878
After |  | ​ | 463,283
Total | ​ | $ | 3,606,317
​

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