INCOME TAXES (Tables)

9 Months Ended

Jun. 30, 2026

INCOME TAXES

Schedule of components of income taxes

	Three Months Ended				Nine Months Ended
	June 30, 2026		June 30, 2025		June 30, 2026		June 30, 2025
Federal
Current	$	207,911	$	—	$	250,542	$	—
Deferred		656,032		89,756		1,585,909		(1,303,205)
Total		863,943		89,756		1,836,451		(1,303,205)
State
Current		178,476		58,613		303,690		147,788
Deferred		(297,378)		(10,382)		(64,755)		(457,301)
Total		(118,902)		48,231		238,935		(309,513)
Total income tax expense (benefit)	$	745,041	$	137,987	$	2,075,386	$	(1,612,718)

Schedule of income tax effects to deferred tax assets and liabilities

	June 30, 2026		September 30, 2025
Deferred tax liabilities
Property and equipment	$	10,231,370	$	10,057,004
Other		1,413,889		1,483,362
Total deferred tax liabilities	$	11,645,259	$	11,540,366
Deferred income tax assets
Accruals & Other	$	3,043,687	$	3,215,102
Net operating loss carryforward-Federal		144,541		1,451,126
Net operating loss carryforward-States		470,665		824,539
Net operating loss valuation allowance-States		(288,314)		(703,928)
Total deferred tax assets	$	3,370,579	$	4,786,839
Total net deferred tax liabilities	$	8,274,680	$	6,753,527