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PENSION AND OTHER POSTRETIREMENT PLANS (Tables) | 12 Months Ended
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Sep. 30, 2025
Retirement Benefits [Abstract] |
Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans | The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans as of the Company's actuarial valuation as of September 30, 2025 and 2024:
| Pension |  | Other Postretirement
| 2025 |  | 2024 |  | 2025 |  | 2024
Change in benefit obligation: |  |  |  |  |  |  |
Benefit obligation, beginning of year | $ | 14,712 |  |  | $ | 12,896 |  |  | $ | 13,378 |  |  | $ | 12,375 |
Service cost | 142 |  |  | 125 |  |  | 52 |  |  | 55 |
Interest cost | 493 |  |  | 530 |  |  | 608 |  |  | 684 |
Actuarial (gain) loss | (1,503) |  |  | 1,100 |  |  | (1,675) |  |  | 777 |
Exchange loss | 763 |  |  | 645 |  |  | — |  |  | — |
Benefit payments | (573) |  |  | (584) |  |  | (346) |  |  | (513) |
Benefit obligation, end of year (1) | 14,034 |  |  | 14,712 |  |  | 12,017 |  |  | 13,378 |
Change in plan assets: |  |  |  |  |  |  |
Fair value, beginning of year | — |  |  | — |  |  | — |  |  | — |
Benefit payments | (573) |  |  | (584) |  |  | (346) |  |  | (513) |
Employer contributions | 573 |  |  | 584 |  |  | 346 |  |  | 513 |
Fair value, end of year | — |  |  | — |  |  | — |  |  | — |
Funded status | (14,034) |  |  | (14,712) |  |  | (12,017) |  |  | (13,378) |
Unrecognized actuarial gain | (2,098) |  |  | (1,453) |  |  | (5,574) |  |  | (4,407) |
Unrecognized prior service credit | — |  |  | — |  |  | (229) |  |  | (591) |
Net amount recognized | $ | (16,132) |  |  | $ | (16,165) |  |  | $ | (17,820) |  |  | $ | (18,376) |
Amounts recognized in the consolidated balance sheet: |  |  |  |  |  |  |
Current liability | $ | — |  |  | $ | — |  |  | $ | (779) |  |  | $ | (872) |
Noncurrent benefit liability | (14,034) |  |  | (14,712) |  |  | (11,238) |  |  | (12,506) |
Accumulated other comprehensive income | (2,098) |  |  | (1,453) |  |  | (5,803) |  |  | (4,998) |
Net amount recognized | $ | (16,132) |  |  | $ | (16,165) |  |  | $ | (17,820) |  |  | $ | (18,376) |
Amounts recognized in accumulated |  |  |  |  |  |  |
other comprehensive income: |  |  |  |  |  |  |
Net actuarial gain | $ | (2,098) |  |  | $ | (1,453) |  |  | $ | (5,574) |  |  | $ | (4,407) |
Prior service credit | — |  |  | — |  |  | (229) |  |  | (591) |
Net amount recognized | $ | (2,098) |  |  | $ | (1,453) |  |  | $ | (5,803) |  |  | $ | (4,998) |
(1) Gains and losses related to changes in assumptions (e.g., discount rate, mortality, etc.), salary and other experience impacted benefit obligations.
Net Periodic Pension and Other Postretirement Benefit Cost | Net periodic pension and other postretirement benefit cost for the plans included the following:
| Pension |  | Other Postretirement
| 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
Service cost | $ | 142 |  |  | $ | 125 |  |  | $ | 163 |  |  | $ | 52 |  |  | $ | 55 |  |  | $ | 76 |
Interest cost * | 493 |  |  | 530 |  |  | 497 |  |  | 608 |  |  | 684 |  |  | 644 |
Amortization: |  |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) | — |  |  | — |  |  | — |  |  | (362) |  |  | (364) |  |  | (364) |
Net actuarial (gain) loss * | (41) |  |  | (53) |  |  | (64) |  |  | (510) |  |  | (722) |  |  | (708) |
Settlement* | — |  |  | — |  |  | 1,271 |  |  | — |  |  | — |  |  | — |
Net benefit cost | $ | 594 |  |  | $ | 602 |  |  | $ | 1,867 |  |  | $ | (212) |  |  | $ | (347) |  |  | $ | (352) |
* Non-service components of pension and postretirement expense are included in other income (deductions), net.
Weighted-Average Assumptions for Principal Retirement and Other Postretirement Benefit Plans | The weighted-average assumptions for those plans were:
| Pension |  | Other Postretirement
| 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
Discount rate | 4.04 | % |  | 3.51 | % |  | 4.13 | % |  | 5.39 | % |  | 4.99 | % |  | 5.86 | %
Benefit Payments Expected to be Paid | Benefit payments expected to be paid are as follows:
Years ending September 30: | Pension Benefits |  | Other Postretirement Benefits
2026 | $ | 635 |  |  | $ | 872 |
2027 | 652 |  |  | 886 |
2028 | 671 |  |  | 887 |
2029 | 698 |  |  | 894 |
2030 | 720 |  |  | 894 |
2031-2035 | 3,866 |  |  | 4,303 |
| $ | 7,242 |  |  | $ | 8,736 |

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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-4 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-2 + Details
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