Note 12 - Income Taxes (Tables)

12 Months Ended

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	)