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Stock Option and Incentive Plan (Tables) | 12 Months Ended
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Sep. 30, 2021
Disclosure of Stock Option and Incentive Plan [Abstract] |
Summary of Option Activity | The following table summarizes information about options to purchase the Company ’ s ordinary shares, as well as changes during the fiscal year ended September 30, 2021:
|  | Number of Share Options |  |  | Weighted Average Exercise Price |
Outstanding as of October 1, 2020 |  |  | 5,716 |  |  | $ | 60.26 |
Granted |  |  | 62 |  |  |  | 60.77 |
Exercised |  |  | (1,541 | ) |  |  | 57.81 |
Forfeited |  |  | (249 | ) |  |  | 63.63 |
Outstanding as of September 30, 2021(1) |  |  | 3,988 |  |  | $ | 61.00 |
Exercisable as of September 30, 2021(1) |  |  | 2,119 |  |  | $ | 57.55 |
(1) | As of September 30, 2021, the weighted average remaining contractual life of outstanding and exercisable options was 6.42 and 5.40 years, respectively.
Summary of Restricted Shares Activity | The following table summarizes information relating to awards of restricted shares, as well as changes during the fiscal year ended September 30, 2021:
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value |
Outstanding as of October 1, 2020 |  |  | 1,097 |  |  | $ | 66.57 |
Granted |  |  | 1,032 |  |  |  | 66.83 |
Vested |  |  | (426 | ) |  |  | 65.40 |
Forfeited |  |  | (116 | ) |  |  | 67.84 |
Outstanding as of September 30, 2021 |  |  | 1,587 |  |  | $ | 66.96 |
Employee Equity-Based Compensation Pre-Tax Expense | Employee equity-based compensation pre-tax expense for the years ended September 30, 2021, 2020 and 2019 was as follows:
|  | Year Ended September 30, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Cost of revenue |  | $ | 22,691 |  |  | $ | 20,005 |  |  | $ | 19,879 |
Research and development |  |  | 4,021 |  |  |  | 3,058 |  |  |  | 2,714 |
Selling, general and administrative |  |  | 27,537 |  |  |  | 19,371 |  |  |  | 15,957 |
Total |  | $ | 54,249 |  |  | $ | 42,434 |  |  | $ | 38,550 |
Assumptions Used in Calculating Fair Value of Options | The fair value of options granted was estimated on the date of grant using the Black-Scholes pricing model with the assumptions noted in the following table (all in weighted averages for options granted during the year):
|  | Year Ended September 30, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Risk-free interest rate(1) |  |  | 0.30 | % |  |  | 1.41 | % |  |  | 2.64 | %
Expected life of stock options(2) |  |  | 4.50 |  |  |  | 4.50 |  |  |  | 4.50 |
Expected volatility(3) |  |  | 21.3 | % |  |  | 17.3 | % |  |  | 17.8 | %
Expected dividend yield(4) |  |  | 2.22 | % |  |  | 1.75 | % |  |  | 1.82 | %
Fair value per option |  | $ | 7.82 |  |  | $ | 8.85 |  |  | $ | 9.13 |
(1) | Risk-free interest rate is based upon U.S. Treasury yield curve appropriate for the term of the Company’s employee stock options.
(2) | Expected life of stock options is based upon historical experience.
(3) | Expected volatility is based on blended volatility.
(4) | Expected dividend yield is based on the Company’s history and future expectation of dividend payouts.

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