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Note 5 - Management Contracts	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	(5) Management Contracts The costs related to the Company’s purchase of the assets related to management contracts are capitalized as incurred and comprise the management contract asset. This asset was $81.3 million as of the end of fiscal year 2023, an increase of $0.4 million from the end of fiscal year 2022. The increase was related to expenses incurred in connection with the purchase of assets related to the management of the Stance ETF and the costs associated with the definitive agreement signed with CCM in the current period. The Company considers the management contract asset to be an intangible asset per Accounting Standards Codification 350 — Intangibles – Goodwill and Other. The purchase costs that comprise the management contract asset include consideration to the seller, as well as legal and similar external transaction costs.

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- Definition

The entire disclosure for all or part of the information related to intangible assets.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//350-30/tableOfContent

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