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Segment Information
3 Months Ended
Dec. 31, 2022
Segment Reporting [Abstract]  
Segment Information
Note 10 – Segment Information
The Company has
one
reporting segment, equipment for the highway construction industry. Based on evaluation of the criteria of ASC 280 – Segment Reporting, including the nature of products and services, the nature of the production
processes
, the type of customers and the methods used
to
distribute products and services, the Company determined that its operating segments meet the requirements for aggregation. The Company designs, manufactures and sells asphalt plants and pavers, combustion systems and fluid heat transfer systems, for the highway construction industry and environmental and petrochemical markets. The Company’s products are manufactured at three facilities in the United States. The Company
also
services and sells spare parts for its equipment.