Income Taxes (Tables)

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of provision for income tax

The income tax (benefit) provision for the years ended September 30, 2025 and 2024 consists of the following:

(in thousands)	Years Ended September 30,
	2025		2024
Current:
Federal	$	(1)	$	99
State	(3)		34
Total current	(4)		133
Deferred:
Federal	(37,327)		2,260
State	(9,428)		616
Valuation allowance	8,336		1,588
Total deferred	(38,419)		4,464
Income tax (benefit) provision	$	(38,423)	$	4,597

Schedule of income tax provision attributable to income from continuing operations

Income tax (benefit) provision attributable to income before income taxes differed from the amount computed by applying the statutory federal income tax rate of 21% to (loss) income before income taxes for each of the years ended September 30, 2025 and September 30, 2024, respectively, as a result of the following:

(in thousands)	Years Ended September 30,
	2025				2024
	Amount		Tax Rate		Amount		Tax Rate
Income tax (benefit) provision at the statutory federal rate	$	(39,018)	21.0	%	$	2,300	21.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	(8,010)		4.3	%	514		4.7	%
Permanent reconciling items, net	196		(0.1	%)	13		0.1	%
Officer life insurance	11		—	%	(16)		(0.1	%)
Non-Controlling Interest - Citree	37		—	%	130		1.2	%
Valuation allowance	8,336		(4.6	%)	1,588		14.5	%
Other	25		—	%	68		0.6	%
Income tax (benefit) provision	$	(38,423)	20.6	%	$	4,597	42.0	%

Schedule of deferred tax assets and liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of September 30, 2025, and 2024 are presented below:

(in thousands)	September 30,
	2025		2024
Deferred tax assets:
Goodwill	$	7,141	$	8,986
Inventories	235		194
Stock compensation	161		190
Accrued bonus	195		145
Intangibles	232		288
Charitable contribution carryforward	5,804		5,800
Net operating loss	11,377		4,576
Interest expense limitation	2,681		1,605
Other	34		115
Total deferred tax assets	27,860		21,899
Deferred tax liabilities:
Property and equipment	15,117		55,954
Investment in Citree	907		846
Prepaid insurance	197		215
Total deferred tax liabilities	16,221		57,015
Valuation allowance	14,094		5,757
Net deferred income tax liabilities	$	(2,455)	$	(40,873)