Revenue Recognition and Related Costs (Tables)

3 Months Ended

Dec. 31, 2025

Revenue from Contract with Customer [Abstract]

Disaggregation of Company's Net Revenue by Major Source

The Company recognizes revenue under ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The following table disaggregates the Company’s net revenue by major source for the quarters ended December 31, 2025 and 2024:

	Quarter Ended December 31,
	2025		2024
Equipment sales recognized over time	$	9,295,000	$	16,831,000
Equipment sales recognized at a point in time		5,904,000		7,588,000
Parts and component sales		6,746,000		6,151,000
Freight revenue		1,574,000		745,000
Other		58,000		101,000
Net revenue	$	23,577,000	$	31,416,000

Schedule of Changes in Allowance for Credit Losses

Changes in the allowance for credit losses for the quarters ended December 31, 2025 and December 31, 2024 consisted of the following:

	December 31, 2025			December 31, 2024
Balance, beginning of quarter	$	434,000		$	390,000
Provision for credit losses		95,000			—
Provision for estimated returns and allowances		45,000			160,000
Uncollectible accounts written off		—			(13,000	)
Returns and allowances issued		(76,000	)		(112,000	)
Balance, end of quarter	$	498,000		$	425,000