EARNINGS PER SHARE (Tables)

6 Months Ended

Mar. 31, 2024

EARNINGS PER SHARE

Schedule of net earnings per share available to common shareholders

	For the three months ended March
	2025				2024
	Basic		Diluted		Basic		Diluted
Weighted average number of common shares outstanding		615,261		615,261		600,161		600,161
Weighted average net additional shares outstanding assuming dilutive options exercised and proceeds used to purchase treasury stock (1)		—		—		—		7,868
Weighted average number of shares outstanding		615,261		615,261		600,161		608,029
Net income (loss) available to common shareholders	$	(1,589,960)	$	(1,589,960)	$	539,543	$	539,543
Net earnings (loss) per share available to common shareholders	$	(2.58)	$	(2.58)	$	0.90	$	0.89

(1) Diluted earnings (loss) per share calculation includes all equity-based awards deemed to be dilutive.

	For the six months ended March
	2025				2024
	Basic		Diluted		Basic		Diluted
Weighted average number of common shares outstanding		613,270		613,270		597,879		597,879
Weighted average net additional shares outstanding assuming dilutive options exercised and proceeds used to purchase treasury stock (1)		—		—		—		8,038
Weighted average number of shares outstanding		613,270		613,270		597,879		605,917
Net income (loss) available to common shareholders	$	(1,241,541)	$	(1,241,541)	$	1,610,504	$	1,610,504
Net earnings (loss) per share available to common shareholders	$	(2.02)	$	(2.02)	$	2.69	$	2.66

(1) Diluted earnings (loss) per share calculation includes all equity-based awards deemed to be dilutive.