v3.26.1
Note 13 - Regulatory Assets and Liabilities (Tables)
 9 Months Ended
Jun. 30, 2026
Notes Tables  
Schedule of Regulatory Assets [Table Text Block]
  

June 30, 2026

  

September 30, 2025

 

Assets:

        

Current Assets:

        

Regulatory assets:

        

Accrued WNA revenues

 $386,467  $504,003 

Under-recovery of gas costs

  3,155,181   750,295 

Under-recovery of RNG revenues

  865,413   1,019,821 

Under-recovery of SAVE Plan revenues

  125,587   265,317 

Accrued pension

  7,660   30,640 

Other deferred expenses

  12,762   12,762 

Total current

  4,553,070   2,582,838 

Other Non-Current Assets:

        

Regulatory assets:

        

Premium on early retirement of debt

  942,044   1,027,684 

Accrued pension

  2,168,902   2,168,902 

Deferred LNG facility costs (Note 14)

  2,093,937   — 

Other deferred expenses

  86,373   118,496 

Total non-current

  5,291,256   3,315,082 
         

Total regulatory assets

 $9,844,326  $5,897,920 
Schedule of Regulatory Liabilities [Table Text Block]
  

June 30, 2026

  

September 30, 2025

 

Liabilities and Stockholders' Equity:

        

Current Liabilities:

        

Regulatory liabilities:

        

Rate refund

 $275,400  $— 

Deferred income taxes

  591,764   591,764 

Supplier refunds

  1,196,640   889,564 

Other deferred liabilities

  39,395   157,583 

Total current

  2,103,199   1,638,911 

Deferred Credits and Other Non-Current Liabilities:

        

Regulatory cost of retirement obligations

  17,016,675   15,869,691 

Regulatory liabilities:

        

Deferred income taxes

  10,637,754   13,649,719 

Deferred postretirement medical

  3,721,711   3,721,711 

Total non-current

  31,376,140   33,241,121 
         

Total regulatory liabilities

 $33,479,339  $34,880,032