XML 25 R14.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

OTHER COMPREHENSIVE INCOME (LOSS) | 6 Months Ended
--- | ---
Mar. 31, 2024
Other Comprehensive Income (Loss) [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | NOTE F – OTHER 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 Company recorded no reclassification adjustments during the three and six months ended March 31, 2024 and 2023. The components of other comprehensive income (loss) and the related income tax effects are as follows:
|  | Three Months Ended March 31, |
|  | 2024 |  |  | 2023 |
|  |  |  |  | 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 |  | $ | (84 | ) |  | $ | 21 |  |  | $ | (63 | ) |  | $ | 177 |  |  | $ | (44 | ) |  | $ | 133 |
Other comprehensive income (loss), net |  | $ | (84 | ) |  | $ | 21 |  |  | $ | (63 | ) |  | $ | 177 |  |  | $ | (44 | ) |  | $ | 133 |
|  | Six Months Ended March 31, |
|  | 2024 |  |  | 2023 |
|  |  |  |  | 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 arising during period on: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale investments |  | $ | 500 |  |  | $ | (123 | ) |  | $ | 377 |  |  | $ | 384 |  |  | $ | (95 | ) |  | $ | 289 |
Other comprehensive income, net |  | $ | 500 |  |  | $ | (123 | ) |  | $ | 377 |  |  | $ | 384 |  |  | $ | (95 | ) |  | $ | 289 |
(a) All amounts are net of tax. Related income tax expense or benefit calculated using an income tax rate approximating 25% for available-for-sale investments.

X
- 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/1943274/2147477250/944-220-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/1943274/2147478524/942-220-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
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherComprehensiveIncomeLossTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration