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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 6,072,534 $ 2,265,666
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 2,004,641 826,077
Share-based compensation expense    
Stock options 71,614 230,535
Restricted stock awards, MSOs and MSUs awards 730,089 244,520
(Gain) / Loss on disposal of property and equipment   (160,577)
Deferred income taxes (504,329) (691,803)
(Increase) decrease in:    
Accounts receivable (1,210,605) 3,682,529
Contract assets (89,313) (743,468)
Inventories (4,590,467) (2,227,708)
Prepaid expenses and other current assets (594,459) 393,246
Other non-current assets (12,500) (134,544)
Increase (decrease) in:    
Accounts payable 2,395,085 1,309,848
Accrued expenses (568,588) (382,070)
Income taxes payable (965,650) (148,703)
Contract liabilities 391,312 (46,709)
Net cash provided by operating activities 3,129,364 4,416,839
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (1,817,015) (308,648)
Proceeds from the sale of property and equipment   2,225,810
Net cash (used in) provided by investing activities (1,817,015) 1,917,162
CASH FLOWS FROM FINANCING ACTIVITIES:    
Repayments of term note   (19,500,000)
Proceeds from line of credit note   24,491,634
Repayments of line of credit note (625,678) (13,848,749)
Net cash provided by (used in) financing activities (625,678) (8,857,115)
Net increase (decrease) in cash and cash equivalents 686,671 (2,523,114)
Cash and cash equivalents, beginning of year 538,977 3,097,193
Cash and cash equivalents, end of year 1,225,648 574,079
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for income taxes 2,921,000 1,461,456
Cash paid for interest 767,820 493,078
SUPPLEMENTAL DISCLOSURE OF NONCASH INFORMATION    
Transfer from prepaid inventory to inventory 1,530,265 753,449
Transfer from prepaid inventory to purchases of property and equipment   $ 4,539,843
Transfer from prepaid expenses and other current assets to PP&E 119,647  
Transfer from intangible assets to Goodwill 1,490,000  
Transfer from prepaid expenses to other assets $ 275,995