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PREMISES AND EQUIPMENTS | 12 Months Ended
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Sep. 30, 2025
Premises and Equipments [Abstract] |
PREMISES AND EQUIPMENTS | NOTE F - PREMISES AND EQUIPMENTS Premises and equipment consist of the following:
|  | Estimated |  | Years Ended September 30, |
|  | Useful Lives |  | 2025 |  |  | 2024 |
|  |  |  | (In thousands) |
Land |  | Indefinite |  | $ | 3,095 |  |  | $ | 3,095 |
Buildings and improvements |  | 10-40 years |  |  | 22,730 |  |  |  | 22,441 |
Furniture, fixtures and equipment |  | 5-10 years |  |  | 4,425 |  |  |  | 4,154 |
Total |  |  |  |  | 30,250 |  |  |  | 29,690 |
Less accumulated depreciation |  |  |  |  | (18,068 | ) |  |  | (17,145 | )
Premises and equipment, net |  |  |  | $ | 12,182 |  |  | $ | 12,545 |
For the years ended September 30, 2025 and 2024, depreciation expense included in occupancy expense amounted to approximately $937 thousand and $890 thousand, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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