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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Dec. 31, 2024
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 736,192 $ 1,057,350
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 1,367,075 411,421
Share-based compensation expense    
Stock options 36,078 105,285
Restricted stock awards and Market stock unit awards 360,583 100,431
Gain on disposal of property and equipment   (160,577)
Deferred income taxes (216,593) (676,483)
(Increase) decrease in:    
Accounts receivable 4,895,851 4,160,121
Contract assets (1,730,281) (160,505)
Inventories (2,065,720) (1,660,222)
Prepaid inventories   560,047
Prepaid expenses and other current assets (800,131) 153,373
Other non-current assets 2,973 (35,800)
Increase (decrease) in:    
Accounts payable (439,166) 208,523
Accrued expenses (726,054) (903,673)
Income taxes payable 402,326 971,497
Contract liabilities 18,325 84,947
Net cash provided by operating activities 1,841,458 4,215,735
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (261,364) (182,918)
Proceeds from the sale of property and equipment   2,225,810
Net cash (used in) provided by investing activities (261,364) 2,042,892
CASH FLOWS FROM FINANCING ACTIVITIES:    
Repayments of term note   (19,500,000)
Proceeds from line of credit note   19,402,560
Repayments of line of credit note (1,514,510) (8,791,046)
Net cash (used in) financing activities (1,514,510) (8,888,486)
Net increase (decrease) in cash and cash equivalents 65,584 (2,629,859)
Cash and cash equivalents, beginning of year 538,977 3,097,193
Cash and cash equivalents, end of year 604,561 467,334
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for interest 383,229 $ 324,043
SUPPLEMENTAL DISCLOSURE OF NONCASH INFORMATION    
Transfer from prepaid inventory to inventory 708,751  
Transfer from prepaid expenses to PP&E 119,647  
Transfer from prepaid expenses to intangible assets, net $ 275,995