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Post-employment Benefit | 12 Months Ended
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Sep. 30, 2025
Post-employment Benefit [Abstract] |
Post-employment Benefit | 9. Post-employment Benefit 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 | )
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 The entire disclosure for postemployment benefits, which may include supplemental unemployment benefits, obligations recognized for all types of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. Disclosure may also include discussion that an obligation for postemployment benefits is not accrued in accordance with regulation only because the amount cannot be reasonably estimated. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 712 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481565/712-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/712/tableOfContent + Details
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