Nature of Business and Basis of Presentation

12 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business and Basis of Presentation [Text Block]

Note 1:  Nature of Business and Basis of Presentation

Pismo Coast Village, Inc. (the "Company") owns and manages a recreational vehicle ("RV") camping resort. Its revenue streams originate primarily from camping site rentals, recreational vehicle storage, tow services, and retail sales through a general store. Its business is seasonal in nature with the fourth quarter, the summer, being its busiest quarter.

Basis of Presentation

The accompanying Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States ("GAAP"). The Company qualifies as a "smaller reporting company" as defined in Rule 12b-2 under the Securities Exchange Act of 1934, and, as such, may take advantage of specified reduced reporting requirements and deferred accounting standards adoption dates, and is relieved of other significant requirements that are otherwise generally applicable to other public companies.

The Company operates in one reporting unit and one operating segment, as an RV resort.  We determine our operating segment considering our overall management structure, how forecasts are approved, how executive compensation is determined, as well as how our board of directors, who represent our chief operating decision maker (“CODM”), regularly review our operating results, assess performance, allocate resources, and make decisions regarding the Company's operations.
 

Seasonality
The Company's business is seasonal in nature with the three months ending September 30, the summer, being its busiest quarter, as illustrated by the following table which depicts quarterly revenue and income (loss) from operations for the past eleven quarters:

Revenue for the three months ended
		2025		2024		2023
March 31	$	1,966,000	$	1,935,000	$	2,013,000
June 30	$	2,911,000	$	2,680,000	$	2,701,000
September 30	$	3,152,000	$	3,027,000	$	2,875,000
December 31			$	2,053,000	$	2,085,000
Paid Occupancy for the three months ended
		2025		2024		2023
March 31		14,571		14,958		15,833
June 30		19,800		20,339		22,665
September 30		22,128		22,914		22,961
December 31				15,921		17,889

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect certain reported amounts and disclosures.  We base our estimates on both positive and negative evidence, historical experience and information available to us at the time these estimates are made. Examples of such estimates include estimates of the useful life of long-lived assets, assessments of long-lived asset impairments and allowances for credit losses.  Actual results could differ materially from these estimates.