XML 64 R32.htm IDEA: XBRL DOCUMENT v3.26.1
Post-employment Benefit (Tables)
12 Months Ended
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%