v3.26.1
Note 13 - Goodwill
9 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Goodwill [Text Block]

(13) GOODWILL

 

The following table summarizes the activity of goodwill at June 30, 2026 and September 30, 2025, respectively:

 

   

Nine Months

Ended

June 30,

2026

   

Year Ended

September 30,

2025

 

Balance - beginning of period

  $ 8,299,941     $ 7,941,190  

Effect of foreign currency translation on goodwill

    10,071       358,751  

Balance - end of period

  $ 8,310,012     $ 8,299,941  

 

 

Goodwill is recognized in connection with acquisition transactions in accordance with ASC 805. The Company performs an impairment test for goodwill annually or more frequently if indicators of potential impairment exist. No impairment of goodwill was recognized through June 30, 2026.