Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2022

Summary of Significant Accounting Policies

Summary of finite-lived intangible assets

	Gross		Accumulated		Carrying
September 30, 2021	Amount		Amortization		Amount
Trademarks	$	3,800	$	—	$	3,800
Customer relationships		2,100		(995)		1,105
Other		997		(316)		681
	$	6,897	$	(1,311)	$	5,586

	Gross		Accumulated		Carrying
September 30, 2022	Amount		Amortization		Amount
Trademarks	$	3,800	$	—	$	3,800
Customer relationships		2,100		(1,128)		972
Other		1,100		(963)		137
	$	7,000	$	(2,091)	$	4,909

Schedule of indefinite-lived intangible assets

	Gross		Accumulated		Carrying
September 30, 2021	Amount		Amortization		Amount
Trademarks	$	3,800	$	—	$	3,800
Customer relationships		2,100		(995)		1,105
Other		997		(316)		681
	$	6,897	$	(1,311)	$	5,586

	Gross		Accumulated		Carrying
September 30, 2022	Amount		Amortization		Amount
Trademarks	$	3,800	$	—	$	3,800
Customer relationships		2,100		(1,128)		972
Other		1,100		(963)		137
	$	7,000	$	(2,091)	$	4,909

Schedule of estimated future aggregate amortization expense

Estimated future Aggregate Amortization Expense:
Year Ending September 30,
2023	$	216
2024		176
2025		123
2026		120
2027		116
Thereafter		358

Schedule of estimated economic useful lives of property, plant and equipment

Buildings and improvements			40	years
Machinery and equipment	5	—	14	years
Land improvements			20	years

Schedule of basic and diluted net income per share

	Years ended September 30,
(in thousands, except share and per share data)	2020			2021			2022
Numerator: Basic and Diluted
Net income (loss)	$	(6,478)		$	(8,683)		$	45,087
Dividends		(11,158)			(11,245)			(11,062)
Undistributed income (loss)		(17,636)			(19,928)			34,025
Percentage allocated to common shares (a)		100.0	%		100.0	%		99.0	%
Undistributed income (loss) allocated to common shares		(17,636)			(19,928)			33,699
Dividends paid on common shares outstanding		11,071			11,098			10,955
Net income (loss) available to common shares		(6,565)			(8,830)			44,654
Denominator: Basic and Diluted
Weighted average common shares outstanding		12,470,664			12,499,609			12,346,025
Adjustment for dilutive potential common shares		—			—			159,475
Weighted average shares outstanding - Diluted		12,470,664			12,499,609			12,505,500
Basic net income (loss) per share	$	(0.53)		$	(0.71)		$	3.62
Diluted net income (loss) per share	$	(0.53)		$	(0.71)		$	3.57
Number of stock option shares excluded as their effect would be anti-dilutive		285,699			385,548			261,228
Number of restricted stock shares excluded as their effect would be anti-dilutive		96,999			165,794			50,415
Number of deferred restricted stock shares excluded as their effect would be anti-dilutive		34,498			30,529			2,791
Number of performance share awards excluded as their effect would be anti-dilutive		47,195			76,266			46,693
(a) Percentage allocated to common shares - weighted average
Common shares outstanding		12,470,664			12,499,609			12,346,025
Unvested participating shares		—			—			119,549
		12,470,664			12,499,609			12,465,574