Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies

Summary of finite-lived intangible assets

	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

	Gross		Accumulated		Carrying
September 30, 2023	Amount		Amortization		Amount
Trademarks	$	3,800	$	—	$	3,800
Customer relationships		2,100		(1,257)		843
Other		1,080		(68)		1,012
	$	6,980	$	(1,325)	$	5,655

Schedule of indefinite-lived intangible assets

	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

	Gross		Accumulated		Carrying
September 30, 2023	Amount		Amortization		Amount
Trademarks	$	3,800	$	—	$	3,800
Customer relationships		2,100		(1,257)		843
Other		1,080		(68)		1,012
	$	6,980	$	(1,325)	$	5,655

Schedule of estimated future aggregate amortization expense

Estimated future Aggregate Amortization Expense:
Year Ending September 30,
2024	$	396
2025		393
2026		390
2027		318
2028		113
Thereafter		245

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)	2021			2022			2023
Numerator: Basic and Diluted
Net income (loss)	$	(8,683)		$	45,087		$	41,975
Dividends		(11,245)			(11,062)			(11,190)
Undistributed income (loss)		(19,928)			34,025			30,785
Percentage allocated to common shares (a)		100.0	%		99.0	%		99.2	%
Undistributed income (loss) allocated to common shares		(19,928)			33,699			30,544
Dividends paid on common shares outstanding		11,098			10,955			11,103
Net income (loss) available to common shares		(8,830)			44,654			41,647
Denominator: Basic and Diluted
Weighted average common shares outstanding		12,499,609			12,346,025			12,566,843
Adjustment for dilutive potential common shares		—			159,475			213,435
Weighted average shares outstanding - Diluted		12,499,609			12,505,500			12,780,278
Basic net income (loss) per share	$	(0.71)		$	3.62		$	3.31
Diluted net income (loss) per share	$	(0.71)		$	3.57		$	3.26
Number of stock option shares excluded as their effect would be anti-dilutive		385,548			261,228			206,096
Number of restricted stock shares excluded as their effect would be anti-dilutive		165,794			50,415			41,809
Number of deferred restricted stock shares excluded as their effect would be anti-dilutive		30,529			2,791			6,052
Number of performance share awards excluded as their effect would be anti-dilutive		76,266			46,693			41,210
(a) Percentage allocated to common shares - weighted average
Common shares outstanding		12,499,609			12,346,025			12,566,843
Unvested participating shares		—			119,549			98,992
		12,499,609			12,465,574			12,665,835