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ACQUISITIONS (Tables)
12 Months Ended
Sep. 30, 2025
ACQUISITIONS  
Schedule of unaudited supplemental pro forma information

    

For the year ended September 2025

    

For the year ended September 2024

Revenue

$

2,825,386,529

$

2,810,859,400

Net income available to common shareholders

$

880,645

$

4,567,482

Arrowrock Supply  
ACQUISITIONS  
Schedule of identifiable assets and liabilities assumed

Accounts receivable

$

12,375

Inventories

2,998,299

Prepaid and other assets

1,789

Property and equipment - Land

597,700

Property and equipment - Building

2,466,364

Property and equipment - Vehicles

55,000

Total identifiable net assets

$

6,131,527

Total consideration

$

6,131,527

Schedule of supplemental financial data

The following table sets forth the supplemental financial data for Arrowrock from the acquisition date through September 2025, which is included in the Company’s consolidated results for fiscal 2025.

Revenue

$

23,169,923

Net loss available to common shareholders

$

(119,609)

Burklund Distributors, Inc and Richmond Master Distributors, Inc  
ACQUISITIONS  
Schedule of identifiable assets and liabilities assumed

Richmond

Burklund

Master

Total

Accounts receivable

$

3,338,217

$

2,272,945

$

5,611,162

Inventories

10,987,058

3,750,603

14,737,661

Prepaid and other assets

955,965

472,111

1,428,076

Property and equipment

5,956,948

250,000

6,206,948

Operating lease right-of use assets

506,356

506,356

Liabilities assumed

(295,347)

(620,976)

(916,323)

Total identifiable net assets

$

20,942,841

$

6,631,039

$

27,573,880

Total consideration

$

20,942,841

$

6,631,039

$

27,573,880

Schedule of supplemental financial data

The following table sets forth the supplemental financial data for Burklund and Richmond Master from the respective acquisition dates through September 2024, which are included in the Company’s consolidated results for fiscal 2024.

Richmond

Burklund

Master

Total

Revenue

$

73,396,615

$

25,194,245

$

98,590,860

Net income (loss) available to common shareholders

$

(496)

$

61,544

$

61,048

Schedule of consideration paid for each business acquisition transaction

Richmond

Burklund

Master

Total

Cash

$

15,464,397

$

6,631,039

$

22,095,436

Note payable

3,900,000

3,900,000

Contingent consideration at fair value

1,578,444

1,578,444

Total consideration

$

20,942,841

$

6,631,039

$

27,573,880