v3.26.1
SHORT-TERM INVESTMENTS
9 Months Ended
Jun. 30, 2026
Cash and Cash Equivalents [Abstract]  
SHORT-TERM INVESTMENTS

3. SHORT-TERM INVESTMENTS

 

The Company classifies U.S. Treasury obligations with original maturities in excess of three months and less than one year at acquisition as held-to-maturity. The Company does not purchase and hold securities principally for the purpose of selling them in the near future, and it is not more likely than not that the Company will be required to sell the investments before recovery of their amortized cost bases. At June 30, 2026, the Company recorded “Short-term investments” on the Condensed Consolidated Balance Sheets at amortized cost of $281,519,503. At June 30, 2026, the short-term investments had a fair value of $281,519,503 and are considered Level 1 investments. The Company held no short-term investments at September 30, 2025.

 

The amortized costs and estimated fair values of the short-term investment portfolio were as follows as of June 30, 2026.

 

   Amortized
Cost
   Allowance
for Credit
Losses
   Net
Carrying
Amount
   Gross
Unrealized
Losses
   Fair Value 
U.S. Treasury obligations                         
Balance as of June 30, 2026   281,519,503    -    281,519,503    (262,993)   281,256,510