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Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2016

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Net Benefit Costs [Table Text Block]

The components of net periodic benefit costs related to the U.S. and international plans are as follows:

	Years Ended September 30
	2016												2015
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(amounts in thousands)
Pension:
Service cost	$	35			$	—			$	35			$	56			$	—			$	56
Interest cost	571				43				614				634				52				686
Expected return on plan assets	(357		)		—				(357		)		(423		)		—				(423		)
Amortization of:
Prior service gains	—				—				—				—				—				—
Amortization of net (gain)/loss	174				(5		)		169				193				(3		)		190
Net periodic benefit cost	$	423			$	38			$	461			$	460			$	49			$	509
Post Retirement:
Service cost	$	—			$	27			$	27			$	—			$	34			$	34
Interest cost	—				42				42				—				44				44
Expected return on plan assets	—				—				—				—				—				—
Amortization of:
Prior service costs/(gains)	—				—				—				—				—				—
Amortization of net (gain)/loss	—				(79		)		(79		)		—				(50		)		(50		)
Net periodic benefit cost	$	—			$	(10	)		$	(10	)		$	—			$	28			$	28
Pension:
Increase (decrease) in minimum liability included in other comprehensive income (loss)	$	3,105			$	25			$	3,130			$	163			$	(6	)		$	157
Post Retirement:
Increase (decrease) in minimum liability included in other comprehensive income (loss)	—				283				283				—				(89		)		(89		)
Total:
Increase (decrease) in minimum liability included in comprehensive income (loss)	$	3,105			$	308			$	3,413			$	163			$	(95	)		$	68

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The following table presents an analysis of the changes in 2016 and 2015 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2016												2015
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	17,979			$	1,022			$	19,001			$	18,919			$	1,228			$	20,147
Service cost	35				—				35				56				—				56
Interest cost	571				43				614				635				52				687
Changes in actuarial assumptions	3,948				20				3,968				304				(8		)		296
Foreign exchange impact	(2,069		)		—				(2,069		)		(1,534		)		—				(1,534		)
Benefits paid	(900		)		(256		)		(1,156		)		(401		)		(250		)		(651		)
Projected benefit obligation at end of year	$	19,564			$	829			$	20,393			$	17,979			$	1,022			$	19,001
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	9,301			$	—			$	9,301			$	10,094			$	—			$	10,094
Actual gain (loss) on plan assets	111				—				111				(117		)		—				(117		)
Company contributions	406				256				662				398				251				649
Foreign exchange impact	(1,289		)		—				(1,289		)		(673		)		—				(673		)
Benefits paid	(900		)		(256		)		(1,156		)		(401		)		(251		)		(652		)
Fair value of plan assets at end of year	$	7,629			$	—			$	7,629			$	9,301			—				$	9,301
Funded status	$	(11,935	)		$	(829	)		$	(12,764	)		$	(8,678	)		$	(1,022	)		$	(9,700	)
Unamortized net loss	—				—				—				—				—				—
Net amount recognized	$	(11,935	)		$	(829	)		$	(12,764	)		$	(8,678	)		$	(1,022	)		$	(9,700	)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—			$	985			$	985			$	—			$	1,045			$	1,045
Service cost	—				27				27				—				34				34
Interest cost	—				42				42				—				44				44
Changes in actuarial assumptions	—				203				203				—				(138		)		(138		)
Foreign exchange impact	—				—				—				—				—				—
Benefits paid	—				—				—				—				—				—
Projected benefit obligation at end of year	$	—			$	1,257			$	1,257			$	—			$	985			$	985
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	—				—				—				—				—				—
Actual gain/(loss) on plan assets	—				—				—				—				—				—
Company contributions	—				—				—				—				—				—
Foreign exchange impact	—				—				—				—				—				—
Benefits paid from plan assets	—				—				—				—				—				—
Fair value of plan assets at end of year	$	—			$	—			$	—			$	—			$	—			$	—
Funded status	$	—			$	(1,257	)		$	(1,257	)		$	—			$	(985	)		$	(985	)
Unamortized net loss	—				—				—				—				—				—
Net amount recognized	$	—			$	(1,257	)		$	(1,257	)		$	—			$	(985	)		$	(985	)

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2016												2015
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Accrued benefit liability	$	(11,936	)		$	(829	)		$	(12,765	)		$	(8,678	)		$	(1,022	)		$	(9,700	)
Deferred tax	(216		)		14				(202		)		(490		)		24				(466		)
Accumulated other comprehensive income	9,001				26				9,027				5,623				11				5,634
Net amount recognized	$	(3,151	)		$	(789	)		$	(3,940	)		$	(3,545	)		$	(987	)		$	(4,532	)
Post Retirement:
Accrued benefit liability	$	—			$	(1,257	)		$	(1,257	)		$	—			$	(985	)		$	(985	)
Deferred tax	—				52				52				—				165				165
Accumulated other comprehensive income (loss)	—				97				97				—				(73		)		(73		)
Net amount recognized	$	—			$	(1,108	)		$	(1,108	)		$	—			$	(893	)		$	(893	)
Total pension and post retirement:
Accrued benefit liability	$	(11,936	)		$	(2,086	)		$	(14,022	)		$	(8,678	)		$	(2,007	)		$	(10,685	)
Deferred tax	(216		)		66				(150		)		(490		)		189				(301		)
Accumulated other comprehensive income	9,001				123				9,124				5,623				(62		)		5,561
Net amount recognized	$	(3,151	)		$	(1,897	)		$	(5,048	)		$	(3,545	)		$	(1,880	)		$	(5,425	)
Accumulated Benefit Obligation:
Pension	$	(19,396	)		$	(829	)		$	(20,225	)		$	(17,866	)		$	(1,022	)		$	(18,888	)
Post Retirement	—				(1,257		)		(1,257		)		—				(985		)		(985		)
Total accumulated benefit obligation	$	(19,396	)		$	(2,086	)		$	(21,482	)		$	(17,866	)		$	(2,007	)		$	(19,873	)

Schedule of Accrued Liabilities [Table Text Block]

Accrued benefit liability reported as:

	September 30,
	2016				2015
	(Amounts in thousands)
Current accrued benefit liability	$	581			$	675
Non-current accrued benefit liability	13,441				10,009
Total accrued benefit liability	$	14,022			$	10,684

Schedule of Expected Benefit Payments [Table Text Block]

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (amounts in thousands):

Fiscal year ending September 30:		(Amounts in thousands)
2016		$	622
2017		588
2018		628
2019		643
2020		671
Thereafter		3,932

Schedule of Allocation of Plan Assets [Table Text Block]

The fair value of the assets held by the U.K. pension plan by asset category are as follows:

	Fair Values as of
	September 30, 2016																September 30, 2015
	Fair Value Measurements Using Inputs Considered as																Fair Value Measurements Using Inputs Considered as
Asset Category	Total				Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3
	(Thousands)
Cash on deposit	$	86			$	86			$	—			$	—			$	324			$	324			$	—			$	—
Pooled funds	7,543				—				7,543				—				8,977				—				8,977				—
Total plan assets	$	7,629			$	86			$	7,543			$	—			$	9,301			$	324			$	8,977			$	—

Projected Benefit Obligations

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Assumptions Used [Table Text Block]

The following table provides the weighted average actuarial assumptions used to determine the actuarial present value of projected benefit obligations at:

	Domestic						International
	September 30,						September 30,
	2016			2015			2016			2015
Discount rate:	3.50	%		4.25	%		1.77	%		3.10	%
Expected return on plan assets:							3.60	%		4.20	%
Rate of compensation increase:							1.00	%		1.00	%

Net Periodic Benefit Cost

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Assumptions Used [Table Text Block]

The following table provides the weighted average actuarial assumptions used to determine net periodic benefit cost for years ended:

	Domestic						International
	September 30,						September 30,
	2016			2015			2016			2015
Discount rate:	4.25	%		4.25	%		3.10	%		3.25	%
Expected return on plan assets:							4.20	%		4.40	%
Rate of compensation increase:							1.00	%		1.00	%

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