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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Schedule of earnings per share

The following tables illustrate the reconciliation of the numerators and denominators of the basic and diluted earnings per share (“EPS”) calculations.

		For the Years Ended September 30,
		2022												2021
						Weighted				Per								Weighted				Per
						average				share								average				share
		Income				shares				Amount				Income				shares				Amount
		(In thousands, except share and per share data)
Basic and diluted EPS
Net income available to weighted average common shareholders		$	7,919				6,781,659			$	1.17			$	6,120				6,037,499			$	1.01

Schedule of comprehensive income (loss)

Comprehensive income (loss) includes net income as well as certain other items which result in a change to equity during the period. The other items allocated to comprehensive income (loss), as well as the related income tax effects, for the years ended September 30, 2022 and 2021 were as follows:

		September 30,
		2022												2021
						Tax				Net of								Tax				Net of
		Before Tax				(Benefit)				Tax				Before Tax				(Benefit)				Tax
		Amount				Expense				Amount				Amount				Expense				Amount
		(In thousands)
Unrealized holding gain (loss) arising during period on:
Available-for-sale investments		$	(1,744	)		$	429			$	(1,315	)		$	(293	)		$	79			$	(214	)
Defined benefit pension plan			211				(64	)			148				893				(269	)			624
Other comprehensive income (loss), net		$	(1,533	)		$	365			$	(1,167	)		$	600			$	(190	)		$	410

The components of accumulated other comprehensive loss at September 30, 2022 and 2021 were as follows:

		September 30,
		2022				2021
		(In thousands)
Available-for-sale investments, net of tax		$	(1,446	)		$	(131	)
Defined benefit pension plan, net of tax			(668	)			(816	)
Total accumulated other comprehensive loss		$	(2,114	)		$	(947	)

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- References

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- Definition

Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=126968391&loc=d3e526-108580

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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