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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, 2023
Sep. 30, 2022
Statutory federal income tax rate 21.00% 21.00%
State franchise taxes (net of federal tax benefit) 5.00% 5.70%
Effect of state rate change on beginning balance of deferred tax liabilities (1.00%) (0.70%)
Dividends received deduction (1.60%) 0.40%
Others 0.30% (0.10%)
Effective tax rate 23.70% 26.30%