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v3.26.1

Accrued Liabilities (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2026
Accrued Liabilities, Current [Abstract] |
Accrued Liabilities |
|  | March 31, 2026 |  |  | September 30, 2025 |
Salaries and other member benefits |  | $ | 130,666 |  |  | $ | 175,110 |
Product warranties and related liabilities |  |  | 18,885 |  |  |  | 25,504 |
Interest payable |  |  | 8,773 |  |  |  | 10,211 |
Accrued restructuring |  |  | 3,647 |  |  |  | — |
Accrued retirement benefits |  |  | 2,915 |  |  |  | 2,986 |
Net current contract liabilities |  |  | 60,667 |  |  |  | 49,235 |
Taxes, other than income |  |  | 14,480 |  |  |  | 15,367 |
Other |  |  | 41,430 |  |  |  | 34,670 |
|  | $ | 281,463 |  |  | $ | 313,083 |
Changes in Accrued Product Warranties and Related Liabilities | Changes in accrued product warranties and related liabilities were as follows:
|  | Three Months Ended March 31, |  |  | Six Months Ended March 31, |
|  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |
Beginning of period |  | $ | 17,773 |  |  | $ | 19,008 |  |  |  | 25,504 |  |  | $ | 18,844 |
Additions, net of recoveries |  |  | 3,097 |  |  |  | 5,841 |  |  |  | 5,476 |  |  |  | 9,346 |
Reductions for settlement |  |  | (1,931 | ) |  |  | (4,030 | ) |  |  | (12,051 | ) |  |  | (7,044 | )
Foreign currency exchange rate changes |  |  | (54 | ) |  |  | 127 |  |  |  | (44 | ) |  |  | (200 | )
End of period |  | $ | 18,885 |  |  | $ | 20,946 |  |  | $ | 18,885 |  |  | $ | 20,946 |
Changes in Restructuring Reserve Activity |
|  |  |  |  | Period Activity |  |  |  |
|  | Balances as of September 30, 2025 |  |  | Charges |  |  | Payments |  |  | Non-cash activity |  |  | Balances as of March 31, 2026 |
Workforce management costs associated with: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
China On-Highway Wind-down |  | $ | — |  |  | $ | 6,815 |  |  | $ | (2,836 | ) |  | $ | (332 | ) |  | $ | 3,647 |
Total |  | $ | — |  |  | $ | 6,815 |  |  | $ | (2,836 | ) |  | $ | (332 | ) |  | $ | 3,647 |

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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482425/460-10-50-8 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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