XML 52 R32.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 12 - Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2023
Notes Tables |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | Fiscal Years Ended September 30, |
|  | 2023 |  |  | 2022 |
|  | (In thousands) |
Beginning year balance |  | $ | 353 |  |  | $ | 608 |
Decrease related to prior year tax positions |  |  | - |  |  |  | (255 | )
Ending year balance |  | $ | 353 |  |  | $ | 353 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Fiscal Years Ended September 30, |
|  | 2023 |  |  | 2022 |
|  | (In thousands) |
Current |  |  |  |  |  |  |  |
Federal |  | $ | 485 |  |  | $ | 854 |
State |  |  | 221 |  |  |  | (149 | )
Total Current |  |  | 706 |  |  |  | 705 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | 955 |  |  |  | 888 |
State |  |  | 168 |  |  |  | 163 |
Total Deferred |  |  | 1,123 |  |  |  | 1,051 |
Total |  | $ | 1,829 |  |  | $ | 1,756 |
|  | Fiscal Years Ended September 30, |
|  | 2023 |  |  | 2022 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 4.0 |  |  |  | 3.9 |
Permanent and other differences |  |  | (0.4 | ) |  |  | 0.4 |
Difference due to executive compensation |  |  | 0.7 |  |  |  | 1.0 |
Tax return to provision adjustments |  |  | 0.8 |  |  |  | (1.3 | )
Uncertain tax position |  |  | 0.9 |  |  |  | (3.0 | )
Stock-based compensation |  |  | 0.7 |  |  |  | 0.1 |
Effective income tax rate |  |  | 27.7 | % |  |  | 22.1 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Fiscal Years Ended September 30, |
|  | 2023 |  |  | 2022 |
|  | (In thousands) |
Deferred tax assets |  |  |  |  |  |  |  |
Accrued compensation |  | $ | 37 |  |  | $ | 40 |
Stock compensation |  |  | 18 |  |  |  | 20 |
State taxes |  |  | 176 |  |  |  | 175 |
Capital loss carryforward |  |  | 7 |  |  |  | 7 |
Lease liability |  |  | 70 |  |  |  | (1 | )
Gross deferred tax assets |  |  | 308 |  |  |  | 241 |
Disallowed capital loss |  |  | (7 | ) |  |  | (7 | )
Net deferred tax assets |  |  | 301 |  |  |  | 234 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Property and equipment |  |  | (31 | ) |  |  | (35 | )
Management contracts |  |  | (14,807 | ) |  |  | (13,687 | )
ROU asset |  |  | (74 | ) |  |  | - |
Total deferred tax liabilities |  |  | (14,912 | ) |  |  | (13,722 | )
Net deferred tax liabilities |  | $ | (14,611 | ) |  | $ | (13,488 | )

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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