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Post-employment Benefit (Tables) | 12 Months Ended
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Sep. 30, 2025
Post-employment Benefit [Abstract] |
Schedule of Defined Benefit Plans | The benefit obligations associated with the Company’s defined benefit plans are measured as of September 30, 2025 and 2024:
|  | Year Ended September 30, |
Change in benefit obligation |  | 2025 |  |  | 2024 |
Benefit obligation at beginning of the year |  | $ | 14,801 |  |  | $ | 9,195 |
Service cost |  |  | 4,746 |  |  |  | 3,840 |
Interest cost |  |  | 513 |  |  |  | 256 |
Actuarial gain |  |  | 2,822 |  |  |  | 1,408 |
Foreign exchange rate changes |  |  | (9 | ) |  |  | 102 |
Benefit obligation at end of the year |  | $ | 22,873 |  |  | $ | 14,801 |
|  | 2025 |  |  | 2024 |
Amounts recorded in the consolidated balance sheet consist of: |  |  |  |  |  |
Post-employment benefit obligations |  | $ | 22,873 |  |  | $ | 14,801 |
Total recorded |  | $ | 22,873 |  |  | $ | 14,801 |
|  | Year Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Amounts recorded in the consolidated other comprehensive income consist of: |  |  |  |  |  |  |  |  |
Service cost |  | $ | 4,746 |  |  | $ | 3,840 |  |  | $ | 2,681 |
Interest cost |  |  | 513 |  |  |  | 256 |  |  |  | 255 |
Net actuarial gain |  |  | 2,822 |  |  |  | 1,408 |  |  |  | (3,319 | )
Foreign exchange rate changes |  |  | (9 | ) |  |  | 102 |  |  |  | 25 |
Total recorded |  | $ | 8,072 |  |  | $ | 5,606 |  |  | $ | (358 | )
Schedule of Defined Benefit Obligation | The weighted average duration of the defined benefit obligation is 18.8 (2024: 20) years. Actuarial assumptions (expressed as weighted averages) are as follows:
|  | 2025 |  |  | 2024 |
Discount rate |  |  | 3.3 | % |  |  | 3.2 | %
Future salary increases |  |  | 3.5 | % |  |  | 3.9 | %
Expected investment return on offsetable MPF accrued benefits |  |  | 3.3 | % |  |  | 3.2 | %

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- Definition Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (a) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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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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