v3.26.1
INCOME TAXES
 6 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
 
The components of loss from continuing operations before income taxes, after adjusting the loss for non-controlling interests, are as follows:
Three months ended
March 31,		Six months ended
March 31,
 2026202520262025
United States$(716,000)$(1,526,000)$(1,628,000)$(2,673,000)
Canada(428,000)150,000 (1,016,000)(294,000)
 $(1,144,000)$(1,376,000)$(2,644,000)$(2,967,000)

The components of the income tax (benefit) provision from continuing operations are as follows:
Three months ended
March 31,		Six months ended
March 31,
 2026202520262025
Current$6,000 $187,000 $(68,000)$203,000 
Deferred— (25,000)— (34,000)
 $6,000 $162,000 $(68,000)$169,000 
Consolidated taxes do not bear a customary relationship to pretax results due primarily to the fact that the Company is taxed separately in Canada based on Canadian source operations and in the U.S. based on consolidated operations, and essentially all deferred tax assets, net of relevant offsetting deferred tax liabilities, are not estimated to have a future benefit as tax credits or deductions. The Company operates two subsidiaries in Canada, one of which is a U.S. corporation operating as a branch in Canada that is treated as a non-resident for Canadian tax purposes and thus has operating results that cannot be offset against or combined with the other Canadian subsidiary that files as a resident for Canadian tax purposes. Income from our non-controlling interest in the Kukio Resort Land Development Partnerships is treated as non-unitary for state of Hawaii unitary filing purposes, thus unitary Hawaii losses provide limited sheltering of such non-unitary income.