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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 30, 2025
Summary of Significant Accounting Policies [Abstract] |
Schedule of Basic and Diluted Earnings Per Share | Basic and diluted earnings per share were calculated by dividing net income by the weighted-average number of shares outstanding for the periods.
|  | Years Ended September 30, |
|  | 2025 |  |  | 2024 |
|  | (Dollars in thousands, except share and per share data) |
Income applicable to common shares |  | $ | 9,760 |  |  | $ | 7,783 |
Weighted average shares outstanding - basic |  |  | 6,221,921 |  |  |  | 6,341,610 |
Effect of dilutive shares |  |  | 17,757 |  |  |  | - |
Weighted average shares outstanding - diluted |  |  | 6,239,678 |  |  |  | 6,341,610 |
Earnings per share - basic |  | $ | 1.57 |  |  | $ | 1.23 |
Earnings per share - diluted |  | $ | 1.56 |  |  | $ | 1.23 |
Schedule of Comprehensive Income | The other items allocated to comprehensive income, as well as the related income tax effects, for the years ended September 30, 2025 and 2024 were as follows:
|  | Years Ended September 30, |
|  | 2025 |  |  | 2024 |
|  |  |  |  |  |  |  | Net of |  |  |  |  |  |  |  |  | Net of |
|  | Before Tax |  |  | Tax |  |  | Tax |  |  | Before Tax |  |  | Tax |  |  | Tax |
|  | Amount |  |  | Expense (1) |  |  | Amount |  |  | Amount |  |  | Expense (1) |  |  | Amount |
|  | (In thousands) |
Unrealized holding gain arising during period on: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale investments |  | $ | 398 |  |  | $ | (98 | ) |  | $ | 300 |  |  | $ | 834 |  |  | $ | (205 | ) |  | $ | 629 |
Defined benefit pension plan |  |  | 122 |  |  |  | (37 | ) |  |  | 85 |  |  |  | 297 |  |  |  | (91 | ) |  |  | 206 |
Total unrealized holding gain arising during period |  |  | 520 |  |  |  | (135 | ) |  |  | 385 |  |  |  | 1,131 |  |  |  | (296 | ) |  |  | 835 |
Reclassification of pension costs |  |  | 11 |  |  |  | (3 | ) |  |  | 8 |  |  |  | 53 |  |  |  | (15 | ) |  |  | 38 |
Other comprehensive income, net |  | $ | 531 |  |  | $ | (138 | ) |  | $ | 393 |  |  | $ | 1,184 |  |  | $ | (311 | ) |  | $ | 873 |
| (1) | Related income tax expense or benefit calculated using an income tax rate approximating 25% for available-for-sale investments and 28% for pension plan.
Schedule of Accumulated Other Comprehensive Loss | Details about the reclassification of accumulated other comprehensive loss components and the affected line item in the Consolidated Statements of Income for the years ended September 30, 2025 and 2024 were as follows:
|  | Amount Reclassified From |  |  |
|  | Accumulated Other Comprehensive Income |  |  |
|  | For the Years Ended September 30, |  |  | Affected Line Item in the
|  | 2025 |  |  | 2024 |  |  | Consolidated Statements of Income
|  | (In thousands) |  |  |
Defined benefit pension plan (1) |  |  |  |  |  |  |  |
Amortization of net gain and prior service costs |  | $ | 11 |  |  | $ | 53 |  |  | Other expenses
Related income tax benefit |  |  | (3 | ) |  |  | (15 | ) |  | Income taxes
Net effect on accumulated other comprehensive loss |  |  | 8 |  |  |  | 38 |  |  |
Total reclassification |  | $ | 8 |  |  | $ | 38 |  |  |
| (1) | For additional details related to the defined benefit pension plan, see Note L- Pension Plan.
Schedule Components of Accumulated Other Comprehensive Loss | The components of accumulated other comprehensive loss for the years ended September 30, 2025 and 2024 were as follows:
|  | September 30, |
|  | 2025 |  |  | 2024 |
|  | (In thousands) |
Available-for-sale investments, net of tax |  | $ | (553 | ) |  | $ | (853 | )
Defined benefit pension plan, net of tax |  |  | 30 |  |  |  | (63 | )
Total accumulated other comprehensive loss |  | $ | (523 | ) |  | $ | (916 | )

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