v3.26.1
FAIR VALUE MEASUREMENT
6 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENT

NOTE 7 – FAIR VALUE MEASUREMENT

 

ASC Topic 820 “Fair Value Measurement” (“Topic 820”) defines fair value, establishes a market-based framework or hierarchy for measuring fair value, and expands disclosures about fair value measurements. Topic 820 is applicable whenever assets and liabilities are measured and included in the financial statements at fair value.

 

The following tables present the carrying amounts, estimated fair values, and valuation input levels of certain financial instruments as of March 31, 2026, and September 30, 2025.

 

   March 31, 2026 
   Carrying   Fair Value Measured Using   Fair 
(in thousands)  Amount   Level 1   Level 2   Level 3   Value 
Short-term investments                                                 
                          
Time deposits: 91 - 360 days  $-   $-   $-   $-   $- 
                          
Total short-term investments  $-   $-   $-   $-   $- 

 

   September 30, 2025 
   Carrying   Fair Value Measured Using   Fair 
(in thousands)  Amount   Level 1   Level 2   Level 3   Value 
Short-term investments                                        
                          
Time deposits: 91 - 360 days  $100   $-   $100   $-   $100 
                          
Total short-term investments  $100   $-   $100   $-   $100