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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2025
INCOME TAXES |
Schedule of components of income tax expense from operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
Current: Federal | ​ | $ | 882,596 | ​ | $ | 2,998,194
Current: State | ​ |  | 438,650 | ​ |  | 671,450
​ | ​ |  | 1,321,246 | ​ |  | 3,669,644
Deferred: Federal | ​ |  | (277,146) | ​ |  | (461,826)
Deferred: State | ​ |  | (49,100) | ​ |  | (81,818)
​ | ​ |  | (326,246) | ​ |  | (543,644)
Income tax expense | ​ | $ | 995,000 | ​ | $ | 3,126,000
Schedule of difference between the income tax expense and that which would be calculated using the statutory income tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
Tax at statutory rate | ​ | $ | 328,385 | ​ | $ | 1,567,122
Nondeductible business expenses | ​ |  | 517,964 | ​ |  | 1,162,221
State income taxes, net of federal tax benefit | ​ |  | 244,827 | ​ |  | 472,853
Tax attributable to non-controlling interest | ​ | ​ | (103,536) | ​ | ​ | (203,757)
Other | ​ |  | 7,360 | ​ |  | 127,561
​ | ​ | $ | 995,000 | ​ | $ | 3,126,000
Schedule of temporary differences between the financial statement carrying balances and tax basis of assets and liabilities giving rise to a net deferred tax asset (liabilities) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Allowance for expected credit losses | ​ | $ | 280,444 | ​ | $ | 252,263
Accrued expenses | ​ |  | 119,210 | ​ |  | —
Inventory | ​ |  | 545,404 | ​ |  | 559,277
Other | ​ |  | 573,704 | ​ |  | 838,158
Interest expense limitation | ​ | ​ | 3,240,394 | ​ | ​ | 1,667,806
Net operating loss carry forwards - state | ​ |  | 697,013 | ​ |  | 697,013
Total gross deferred tax assets | ​ |  | 5,456,169 | ​ |  | 4,014,517
Less: Valuation allowance | ​ |  | (697,013) | ​ |  | (697,013)
Total net deferred tax assets | ​ | ​ | 4,759,156 | ​ | ​ | 3,317,504
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Trade discounts | ​ | ​ | 553,894 | ​ | ​ | 554,066
Operating lease, right-of-use assets | ​ | ​ | 99,457 | ​ | ​ | 99,488
Property and equipment | ​ |  | 7,068,176 | ​ |  | 5,834,321
Goodwill | ​ |  | 921,799 | ​ |  | 921,799
Accrued expenses | ​ | ​ | — | ​ | ​ | 117,878
Intangible assets | ​ |  | 163,900 | ​ |  | 164,268
Total deferred tax liabilities | ​ | ​ | 8,807,226 | ​ | ​ | 7,691,820
Total net deferred income tax liability | ​ | $ | 4,048,070 | ​ | $ | 4,374,316

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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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- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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