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OTHER COMPREHENSIVE INCOME (LOSS) | 6 Months Ended
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Mar. 31, 2023
Other Comprehensive Income (Loss) [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | NOTE F – OTHER COMPREHENSIVE INCOME (LOSS) The Company recorded no reclassification adjustments during the three and six month periods ending March 31, 2023. The components of other comprehensive income (loss) and the related income tax effects are as follows:
|  | Three Months Ended March 31,
|  | 2023 |  | 2022
|  |  |  | 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 |  | $ | 177 |  |  | $ | (44 | ) |  | $ | 133 |  |  | $ | (742 | ) |  | $ | 183 |  |  | $ | (559 | )
Other comprehensive income (loss), net |  | $ | 177 |  |  | $ | (44 | ) |  | $ | 133 |  |  | $ | (742 | ) |  | $ | 183 |  |  | $ | (559 | )
|  | Six Months Ended March 31,
|  | 2023 |  | 2022
|  |  |  | 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 |  | $ | 384 |  |  | $ | (95 | ) |  | $ | 289 |  |  | $ | (795 | ) |  | $ | 196 |  |  | $ | (599 | )
Other comprehensive income (loss), net |  | $ | 384 |  |  | $ | (95 | ) |  | $ | 289 |  |  | $ | (795 | ) |  | $ | 196 |  |  | $ | (599 | )

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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