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Note 6 - Fixed Assets | 6 Months Ended
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Mar. 31, 2026
Notes to Financial Statements |
Property, Plant, and Equipment [Text Block] | Note 6 – Fixed Assets We record equipment, furniture and fixtures, and leasehold improvements at historical cost. Expenditures for maintenance and repairs are recorded to expense. Depreciation and amortization are primarily computed using the straight-line method. Depreciation and amortization are computed over the estimated useful lives of the respective assets. Leasehold improvements are depreciated on a straight-line basis over the lesser of the remaining lease term or the estimated useful lives of the improvements. Property and equipment consisted of the following at March 31, 2026 and September 30, 2025:
|  | Estimated |  |  | March 31, |  |  | September 30, |
|  | Useful Life (in years) |  |  | 2026 |  |  | 2025 |
Property and equipment: |  |  |  |  |  |  |  |  |  |  |  |
Office equipment, furniture and fixtures |  |  | 3 - 7 |  |  | $ | 765,911 |  |  | $ | 765,911 |
Leasehold improvements |  |  | 8 |  |  |  | 199,532 |  |  |  | 199,532 |
Total property and equipment |  |  |  |  |  |  | 965,443 |  |  |  | 965,443 |
Less: accumulated depreciation and amortization |  |  |  |  |  |  | (657,022 | ) |  |  | (600,635 | )
Property and equipment, net |  |  |  |  |  | $ | 308,421 |  |  | $ | 364,808 |
Depreciation expense was approximately $28,000 and $29,000 for the three months ended March 31, 2026 and 2025, respectively.

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