Nature of Operations and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basic and Diluted Net Income Per Common Share

The following presents the calculation of the basic and diluted net income per common share for the years ended September 30, 2025 and 2024:

	2025		2024
Net Income	$	15,661,000	$	14,558,000
Weighted average common shares outstanding – basic and diluted		14,658,000		14,658,000
Net income per common share – basic and diluted	$	1.07	$	0.99

Company's Assets Measured at Fair Value

The following table sets forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2025:

	Fair Value Measurements
	Level 1		Level 2		Level 3		Total
Equities	$	4,766,000	$	—	$	—	$	4,766,000
Mutual funds		2,098,000		—		—		2,098,000
Exchange-Traded Funds		8,542,000		—		—		8,542,000
Corporate Bonds		—		31,587,000		—		31,587,000
Government Securities		62,462,000		—		—		62,462,000
Cash and Money Funds		259,000		—		—		259,000
Total	$	78,127,000	$	31,587,000	$	—	$	109,714,000

The following table sets forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2024:

	Fair Value Measurements
	Level 1		Level 2		Level 3		Total
Exchange-Traded Funds	$	3,686,000	$	—	$	—	$	3,686,000
Corporate Bonds		—		34,294,000		—		34,294,000
Government Securities		50,111,000		—		—		50,111,000
Cash and Money Funds		1,836,000		—		—		1,836,000
Total	$	55,633,000	$	34,294,000	$	—	$	89,927,000

Schedule of Changes in Allowance for Slow Moving and Obsolete Inventories

Changes in the allowance for slow-moving and obsolete inventories for the years ended September 30, 2025 and 2024 consisted of the following:

	2025			2024
Balance, beginning of year	$	13,331,000		$	9,813,000
Charged to cost of sales		2,664,000			3,834,000
Disposal of inventory, net of recoveries		(426,000	)		(316,000	)
Balance, end of year	$	15,569,000		$	13,331,000

Estimated Useful Lives of Assets

Property and equipment are stated at cost (see Note 4). Depreciation of property and equipment is computed using the straight-line method over the estimated useful lives of the related assets, as follows:

	Years
Land improvements		15
Buildings and improvements		6-40
Equipment		2-10

Disaggregation of Company's Net Revenue by Major Source

The following table disaggregates the Company’s net revenue by major source for the years ended September 30, 2025 and 2024:

	2025		2024
Equipment sales recognized over time	$	50,980,000	$	45,786,000
Equipment sales recognized at a point in time		30,715,000		34,798,000
Parts and component sales		27,016,000		26,456,000
Freight revenue		5,591,000		5,172,000
Other		1,135,000		954,000
Net revenue	$	115,437,000	$	113,166,000

Schedule of Changes in Accrual for Warranty and Related Costs

Changes in the accrual for warranty and related costs for the years ended September 30, 2025 and 2024 consisted of the following:

	2025			2024
Balance, beginning of year	$	323,000		$	366,000
Warranties issued		300,000			287,000
Warranties settled		(308,000	)		(330,000	)
Balance, end of year	$	315,000		$	323,000

Schedule of Changes in Allowance for Credit Losses

Changes in the allowance for credit losses for the years ended September 30, 2025 and 2024 consisted of the following:

	2025			2024
Balance, beginning of year	$	390,000		$	545,000
Provision for credit losses		50,000			—
Provision for estimated returns and allowances		395,000			155,000
Uncollectible accounts written off		(63,000	)		(20,000	)
Returns and allowances issued		(338,000			(290,000	)
Balance, end of year	$	434,000		$	390,000

Schedule of Net revenue by geographic location

	September 30,
	2025		2024
United States	$	103,101,000	$	97,627,000
Canada		12,166,000		12,607,000
All other foreign countries		170,000		2,932,000
Net revenue	$	115,437,000	$	113,166,000