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INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS
12 Months Ended
Sep. 30, 2025
Supplemental Cash Flow Elements [Abstract]  
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS
 
The following table details the effect of changes in current assets and liabilities on the Consolidated Statements of Cash Flows, and presents supplemental cash flow information:
 Year ended September 30,
 20252024
Increase (decrease) from changes in:  
Receivables$191,000 $610,000 
Income tax receivable6,000 (3,000)
Other current assets308,000 155,000 
Accounts payable458,000 1,017,000 
Accrued compensation(247,000)(58,000)
Other current liabilities(492,000)379,000 
Increase from changes in current assets and liabilities$224,000 $2,100,000 
Supplemental disclosure of cash flow information:  
Cash paid during the year for:  
Income taxes paid, net of refunds$196,000 $71,000 
Supplemental disclosure of non-cash financing activities:
Prepaid insurance funded directly by short-term premium financing borrowing$168,000 $— 
Capital expenditure accruals related to oil and natural gas acquisition and development decreased $2,136,000 during the year ended September 30, 2025 and increased $1,291,000 during the year ended September 30, 2024. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations decreased $684,000 and $577,000 during the years ended September 30, 2025 and September 30, 2024, respectively.