Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2025	Sep. 30, 2024
Current assets
Cash and cash equivalents	$ 70,319	$ 63,922
Investments in marketable securities, at fair value	11	11
Investment fee income receivable	2,723	2,964
Interest income receivable	226	250
Prepaid expenses	559	817
Other accounts receivable	349	312
Total current assets	74,187	68,276
Property and equipment, net of accumulated depreciation of $1,558 and $1,540, respectively	435	374
Operating lease right-of-use asset	763	1,014
Management contracts	82,438	82,252
Other assets	182	183
Total assets	158,005	152,099
Current liabilities
Accrued liabilities and accounts payable	4,157	4,441
Operating lease liability	356	332
Income taxes payable	250	181
Total current liabilities	4,763	4,954
Notes payable, net of issuance costs	39,723	39,477
Long-term operating lease liability	425	695
Net deferred income tax liability	16,544	15,662
Total liabilities	61,455	60,788
Commitments and contingencies (Note 9)
Stockholders' equity
Common stock, no par value, 22,500,000 shares authorized; 7,787,494 shares issued and outstanding as of June 30, 2025, and 7,778,335 as of September 30, 2024	23,504	22,592
Retained earnings	73,046	68,719
Total stockholders' equity	96,550	91,311
Total liabilities and stockholders' equity	$ 158,005	$ 152,099

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.