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Note 12 - Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2024
Notes Tables |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | Fiscal Years Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | (In thousands) |
Beginning year balance |  | $ | 353 |  |  | $ | 353 |
Changes related to prior year tax positions |  |  | - |  |  |  | - |
Ending year balance |  | $ | 353 |  |  | $ | 353 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Fiscal Years Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | (In thousands) |
Current |  |  |  |  |  |  |  |
Federal |  | $ | 1,179 |  |  | $ | 485 |
State |  |  | 377 |  |  |  | 221 |
Total current |  |  | 1,556 |  |  |  | 706 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | 828 |  |  |  | 955 |
State |  |  | 223 |  |  |  | 168 |
Total deferred |  |  | 1,051 |  |  |  | 1,123 |
Total |  | $ | 2,607 |  |  | $ | 1,829 |
|  | Fiscal Years Ended September 30, |
|  | 2024 |  |  | 2023 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 4.1 |  |  |  | 4.0 |
Permanent and other differences |  |  | 0.8 |  |  |  | (0.4 | )
Difference due to executive compensation |  |  | 1.5 |  |  |  | 0.7 |
Tax return to provision adjustments |  |  | (0.1 | ) |  |  | 0.8 |
Uncertain tax position |  |  | 0.5 |  |  |  | 0.9 |
Stock-based compensation |  |  | (0.9 | ) |  |  | 0.7 |
Effective income tax rate |  |  | 26.9 | % |  |  | 27.7 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Fiscal Years Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | (In thousands) |
Deferred tax assets |  |  |  |  |  |  |  |
Accrued compensation |  | $ | - |  |  | $ | 37 |
Stock compensation |  |  | 33 |  |  |  | 18 |
State taxes |  |  | 224 |  |  |  | 176 |
Capital loss carryforward |  |  | - |  |  |  | 7 |
Lease liability |  |  | 258 |  |  |  | 70 |
Gross deferred tax assets |  |  | 515 |  |  |  | 308 |
Disallowed capital loss |  |  | - |  |  |  | (7 | )
Net deferred tax assets |  |  | 515 |  |  |  | 301 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Property and equipment |  |  | (28 | ) |  |  | (31 | )
Management contracts |  |  | (15,895 | ) |  |  | (14,807 | )
ROU asset |  |  | (254 | ) |  |  | (74 | )
Total deferred tax liabilities |  |  | (16,177 | ) |  |  | (14,912 | )
Net deferred tax liabilities |  | $ | (15,662 | ) |  | $ | (14,611 | )

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- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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