Subsequent event	9 Months Ended
Jun. 30, 2025
Subsequent event
Subsequent event	11. Subsequent event On July 1, 2025, the Company, through one of its wholly-owned subsidiaries, acquired Mediserve Medical Equipment of Kingsport, Inc. (“Mediserve”). Mediserve operates in the same industry as the Company with locations in Tennessee and Virginia. The purchase price of approximately $2,600,000 consisted of approximately $2,450,000 in cash at closing and approximately $150,000 in holdback consideration payable to the sellers. The Company is in the process of gathering the information needed to allocate the purchase price to the acquired tangible assets and currently estimates that the allocation will be approximately $850,000 of accounts receivable, $150,000 of inventory and $1,600,000 of property and equipment. The final allocation, including any intangible assets and goodwill, will be completed once the necessary information is obtained. On July 4, 2025, the president of the United States signed into law Public Law No. 119-21 H.R.1, commonly known as the “One Big Beautiful Bill Act” ("OBBBA"). The OBBBA includes several significant provisions for corporations, including interest deductibility, research and experimentation expensing, and immediate deduction of capital expenditures. The Company is still evaluating the legislation and its impact on the financial statements.

Subsequent event

9 Months Ended

Jun. 30, 2025

11. Subsequent event

On July 1, 2025, the Company, through one of its wholly-owned subsidiaries, acquired Mediserve Medical Equipment of Kingsport, Inc. (“Mediserve”). Mediserve operates in the same industry as the Company with locations in Tennessee and Virginia. The purchase price of approximately $2,600,000 consisted of approximately $2,450,000 in cash at closing and approximately $150,000 in holdback consideration payable to the sellers. The Company is in the process of gathering the

information needed to allocate the purchase price to the acquired tangible assets and currently estimates that the allocation will be approximately $850,000 of accounts receivable, $150,000 of inventory and $1,600,000 of property and equipment. The final allocation, including any intangible assets and goodwill, will be completed once the necessary information is obtained.

On July 4, 2025, the president of the United States signed into law Public Law No. 119-21 H.R.1, commonly known as the “One Big Beautiful Bill Act” ("OBBBA"). The OBBBA includes several significant provisions for corporations, including interest deductibility, research and experimentation expensing, and immediate deduction of capital expenditures. The Company is still evaluating the legislation and its impact on the financial statements.