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Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
Sep. 30, 2025
Sep. 30, 2024
Accrued pension and postretirement medical benefits $ 556,316 $ 512,778
Regulatory effect of change in federal income tax rate 2,433,559 2,553,086
Cost of gas held in storage 773,167 835,094
Deferred compensation 1,382,130 1,166,850
Impairment of unconsolidated affiliate 13,722,837 14,077,357
Regulatory effect on tax credits 1,277,006 1,437,670
Other 861,076 641,300
Total gross deferred tax assets 21,006,091 21,224,135
Utility property 20,367,400 19,879,747
MVP investment 2,054,156 1,586,837
Interest rate swaps 230,356 530,903
Accrued gas cost 14,339 345,464
Total gross deferred tax liabilities 22,666,251 22,342,951
Net deferred tax asset 617,390 771,746
Net deferred tax liability $ 2,277,550 $ 1,890,562