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INCOME TAXES - Components of income taxes (Details) - USD ($)
3 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Federal    
Current $ 266,966 $ 671,808
Deferred (329,064) (286,268)
Total (62,098) 385,540
State    
Current 75,299 189,485
Deferred (92,813) (80,742)
Total (17,514) 108,743
Total income tax (benefit) expense $ (79,612) $ 494,283