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GOODWILL AND INTANGIBLE ASSETS - Intangible assets subject to amortization (Details) - USD ($) |  |  | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
Jun. 30, 2025 | Sep. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024 | Sep. 30, 2024
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Goodwill impairment |  |  |  |  | $ 0 |  | $ 0
Original Cost | $ 5,669,943 |  | $ 5,669,943 |  | 5,669,943 |  |
Accumulated Amortization and Impairment | 2,063,626 | $ 1,604,367 | 164,199 | $ 108,142 | 459,259 | $ 324,426 |
Net Book Value | $ 3,606,317 | 3,065,576 | 3,606,317 |  | 3,606,317 |  | 3,065,576
Amortization of intangible assets |  |  | $ 164,199 | 108,142 | $ 459,259 | 324,426 |
Customer relationships | Tribute Contracting & Consultants |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 53 months |  | 53 months |  | 53 months |  |
Original Cost | $ 500,000 |  | $ 500,000 |  | $ 500,000 |  |
Accumulated Amortization and Impairment | 58,332 | 0 | 25,000 | 0 | 58,332 | 0 |
Net Book Value | $ 441,668 | 0 | $ 441,668 |  | $ 441,668 |  | 0
Customer relationships | West Virginia Pipeline |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 66 months |  | 66 months |  | 66 months |  |
Original Cost | $ 2,209,724 |  | $ 2,209,724 |  | $ 2,209,724 |  |
Accumulated Amortization and Impairment | 994,365 | 828,630 | 55,245 | 55,242 | 165,735 | 165,726 |
Net Book Value | $ 1,215,359 | 1,381,094 | $ 1,215,359 |  | $ 1,215,359 |  | 1,381,094
Customer relationships | Tri-State Paving |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 82 months |  | 82 months |  | 82 months |  |
Original Cost | $ 1,649,159 |  | $ 1,649,159 |  | $ 1,649,159 |  |
Accumulated Amortization and Impairment | 522,234 | 398,547 | 41,229 | 41,229 | 123,687 | 123,687 |
Net Book Value | $ 1,126,925 | 1,250,612 | $ 1,126,925 |  | $ 1,126,925 |  | 1,250,612
Tradename | Tribute Contracting & Consultants |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 53 months |  | 53 months |  | 53 months |  |
Original Cost | $ 250,000 |  | $ 250,000 |  | $ 250,000 |  |
Accumulated Amortization and Impairment | 29,169 | 0 | 12,501 | 0 | 29,169 | 0 |
Net Book Value | $ 220,831 | 0 | $ 220,831 |  | $ 220,831 |  | 0
Tradename | West Virginia Pipeline |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 66 months |  | 66 months |  | 66 months |  |
Original Cost | $ 263,584 |  | $ 263,584 |  | $ 263,584 |  |
Accumulated Amortization and Impairment | 118,627 | 98,863 | 6,588 | 6,591 | 19,764 | 19,773 |
Net Book Value | $ 144,957 | 164,721 | $ 144,957 |  | $ 144,957 |  | 164,721
Tradename | Tri-State Paving |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 82 months |  | 82 months |  | 82 months |  |
Original Cost | $ 203,213 |  | $ 203,213 |  | $ 203,213 |  |
Accumulated Amortization and Impairment | 64,351 | 49,110 | 5,081 | 5,080 | 15,241 | 15,240 |
Net Book Value | $ 138,862 | 154,103 | $ 138,862 |  | $ 138,862 |  | 154,103
Non-competes | Tribute Contracting & Consultants |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 53 months |  | 53 months |  | 53 months |  |
Original Cost | $ 250,000 |  | $ 250,000 |  | $ 250,000 |  |
Accumulated Amortization and Impairment | 29,169 | 0 | 12,501 | 0 | 29,169 | 0 |
Net Book Value | 220,831 | 0 | 220,831 |  | 220,831 |  | 0
Non-competes | West Virginia Pipeline |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Original Cost | 83,203 |  | 83,203 |  | 83,203 |  |
Accumulated Amortization and Impairment | 83,203 | 83,203 | 0 | 0 | 0 | 0 |
Net Book Value | 0 | 0 | 0 |  | 0 |  | 0
Non-competes | Tri-State Paving |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Original Cost | 39,960 |  | 39,960 |  | 39,960 |  |
Accumulated Amortization and Impairment | 39,960 | 39,960 | 0 | 0 | 0 | 0 |
Net Book Value | 0 | 0 | 0 |  | 0 |  | 0
Employment agreement/non-compete | Revolt Energy |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Original Cost | 100,000 |  | 100,000 |  | 100,000 |  |
Accumulated Amortization and Impairment | 100,000 | 100,000 | 0 | $ 0 | 0 | $ 0 |
Net Book Value | $ 0 | 0 | $ 0 |  | $ 0 |  | 0
Heritage Painting Customer relationships | Revolt Energy |  |  |  |  |  |  |
GOODWILL AND INTANGIBLE ASSETS |  |  |  |  |  |  |
Remaining Life | 48 months |  | 48 months |  | 48 months |  |
Original Cost | $ 121,100 |  | $ 121,100 |  | $ 121,100 |  |
Accumulated Amortization and Impairment | 24,216 | 6,054 | 6,054 |  | 18,162 |  |
Net Book Value | $ 96,884 | $ 115,046 | $ 96,884 |  | $ 96,884 |  | $ 115,046

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