Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Income Taxes

Schedule of components of income taxes

	For the Fiscal Year Ended September 30,
	2024		2023		2022
Current provision (benefit):
Federal	$	2,617,951	$	1,541,726	$	522,473
State		371,701		56,288		277,991
Total current provision (benefit)		2,989,652		1,598,014		800,464
Deferred provision (benefit)
Federal		(881,495)		28,994		998,585
State		(254,977)		(19,491)		18,782
Total deferred provision (benefit)		(1,136,472)		9,503		1,017,367
Total current and deferred provision (benefit)	$	1,853,180	$	1,607,517	$	1,817,831

Schedule of reconciliation of the statutory federal rate to the Company's effective income tax rate

	For the Fiscal Year Ended September 30,
	2024		2023		2022
U.S. Federal statutory tax rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	1.1	%	0.4	%	11.8	%
Permanent items	0.1	%	—	%	0.1	%
Research and development tax credits	(1.6)	%	(0.8)	%	(0.1)	%
Valuation allowance	(0.1)	%	(0.1)	%	(6.4)	%
Change in unrecognized tax benefits	0.4	%	0.1	%	(1.5)	%
123R cancellations and forfeitures	0.0	%	0.4	%	0.3	%
Other	0.0	%	0.1	%	(0.5)	%
Effective income tax rate	20.9	%	21.1	%	24.7	%

Schedule of deferred tax assets and liabilities

	As of September 30,
	2024		2023
	Non Current		Non Current
Deferred tax assets:
Reserves and accruals	$	1,233,261	$	778,805
Research and development credit		—		—
NOL carryforwards -fed/state		971,825		980,755
Depreciation		—		—
Stock options		375,224		241,598
Amortization		1,302,165		520,445
		3,882,475		2,521,603
Less: Valuation allowance		(969,784)		(977,747)
Total deferred tax assets		2,912,691		1,543,856
Deferred tax liabilities:
Depreciation		(1,287,547)		(1,087,653)
Total deferred tax liabilities		(1,287,547)		(1,087,653)
Net deferred tax asset	$	1,625,144	$	456,203

Schedule of reconciliation of beginning and ending balances of total amounts of gross unrecognized tax benefits

	For the Fiscal Year Ended September 30,
	2024		2023
Balance at beginning of year	$	460,000	$	452,000
Unrecognized tax benefits related to prior years		8,000		—
Unrecognized tax benefits related to current year		28,000		8,000
Decrease in unrecognized tax benefits due to the lapse of applicable statute of limitations		(12,000)		—
Balance at end of year	$	484,000	$	460,000