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Note 3 - Income Taxes - Summary of the Difference Between Statutory Federal Income Tax Rate and Effective Rate (Details)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Statutory federal income tax rate 21.00% 21.00%
State franchise taxes (net of federal tax benefit) 5.70% 5.20%
Effect of state rate change on beginning balance of deferred tax liabilities (0.70%) 0.10%
Dividends received deduction 0.40% (0.20%)
Others (0.10%) 0.10%
Effective tax rate 26.30% 26.20%