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Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2018

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

Schedule of Net Benefit Costs

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

	Years Ended September 30
	2018												2017
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(amounts in thousands)
Pension:
Service cost	$	—			$	—			$	—			$	—			$	—			$	—
Interest cost	370				25				395				321				29				350
Expected return on plan assets	(312		)		—				(312		)		(268		)		—				(268		)
Amortization of net (gain)/loss	170				(1		)		169				205				4				209
Net periodic benefit cost	$	228			$	24			$	252			$	258			$	33			$	291
Post Retirement:
Service cost	$	—			$	40			$	40			$	—			$	38			$	38
Interest cost	—				47				47				—				44				44
Amortization of net (gain)/loss	—				(18		)		(18		)		—				15				15
Net periodic benefit cost	$	—			$	69			$	69			$	—			$	97			$	97
Pension:
Decrease in minimum liability included in other comprehensive income (loss)	$	(462	)		$	(7	)		$	(469	)		$	(1,139	)		$	(14	)		$	(1,153	)
Post Retirement:
Decrease in minimum liability included in other comprehensive income (loss)	—				(6		)		(6		)		—				(99		)		(99		)
Total:
Decrease in minimum liability included in comprehensive income (loss)	$	(462	)		$	(13	)		$	(475	)		$	(1,139	)		$	(113	)		$	(1,252	)

Schedule of Changes in Projected Benefit Obligations

The following table presents an analysis of the changes in 2018 and 2017 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2018												2017
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	13,285			$	677			$	13,962			$	13,766			$	829			$	14,595
Service cost	—				—				—				—				—				—
Interest cost	370				25				395				321				29				350
Changes in actuarial assumptions	(165		)		(7		)		(172		)		(986		)		(9		)		(995		)
Foreign exchange impact	(364		)		—				(364		)		400				—				400
Benefits paid	(252		)		(110		)		(362		)		(216		)		(172		)		(388		)
Projected benefit obligation at end of year	$	12,874			$	585			$	13,459			$	13,285			$	677			$	13,962
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	8,239			$	—			$	8,239			$	7,629			$	—			$	7,629
Actual gain on plan assets	291				—				291				368				—				368
Company contributions	227				110				337				190				172				362
Foreign exchange impact	(235		)		—				(235		)		268				—				268
Benefits paid	(252		)		(110		)		(362		)		(216		)		(172		)		(388		)
Fair value of plan assets at end of year	$	8,270			$	—			$	8,270			$	8,239			—				$	8,239
Funded status \ net amount recognized	$	(4,604	)		$	(585	)		$	(5,189	)		$	(5,046	)		$	(677	)		$	(5,723	)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—			$	1,255			$	1,255			$	—			$	1,257			$	1,257
Service cost	—				40				40				—				38				38
Interest cost	—				47				47				—				44				44
Changes in actuarial assumptions	—				(24		)		(24		)		—				(84		)		(84		)
Projected benefit obligation at end of year	$	—			$	1,318			$	1,318			$	—			$	1,255			$	1,255
Funded status \ net amount recognized	$	—			$	(1,318	)		$	(1,318	)		$	—			$	(1,255	)		$	(1,255	)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2018												2017
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Accrued benefit liability	$	(4,603	)		$	(585	)		$	(5,188	)		$	(5,046	)		$	(677	)		$	(5,723	)
Deferred tax	(1		)		22				21				—				19				19
Accumulated other comprehensive income	5,251				13				5,264				5,713				18				5,731
Net amount recognized	$	647			$	(550	)		$	97			$	667			$	(640	)		$	27
Post Retirement:
Accrued benefit liability	$	—			$	(1,320	)		$	(1,320	)		$	—			$	(1,255	)		$	(1,255	)
Deferred tax	—				93				93				—				91				91
Accumulated other comprehensive income (loss)	—				34				34				—				38				38
Net amount recognized	$	—			$	(1,193	)		$	(1,193	)		$	—			$	(1,126	)		$	(1,126	)
Total pension and post retirement:
Accrued benefit liability	$	(4,603	)		$	(1,905	)		$	(6,508	)		$	(5,046	)		$	(1,932	)		$	(6,978	)
Deferred tax	(1		)		115				114				—				110				110
Accumulated other comprehensive income	5,251				47				5,298				5,713				56				5,769
Net amount recognized	$	647			$	(1,743	)		$	(1,096	)		$	667			$	(1,766	)		$	(1,099	)
Accumulated Benefit Obligation:
Pension	$	(12,874	)		$	(585	)		$	(13,459	)		$	(13,285	)		$	(677	)		$	(13,962	)
Post Retirement	—				(1,320		)		(1,320		)		—				(1,255		)		(1,255		)
Total accumulated benefit obligation	$	(12,874	)		$	(1,905	)		$	(14,779	)		$	(13,285	)		$	(1,932	)		$	(15,217	)

Schedule of Accrued Liabilities

Accrued benefit liability reported as:

	September 30,
	2018				2017
	(Amounts in thousands)
Current accrued benefit liability	$	340			$	325
Non-current accrued benefit liability	6,168				6,653
Total accrued benefit liability	$	6,508			$	6,978

Schedule of Expected Benefit Payments

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)
2019		$	445
2020		457
2021		475
2022		505
2023		521
Thereafter		3,311

Schedule of Allocation of Plan Assets

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, 2018																September 30, 2017
	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	$	36			$	36			$	—			$	—			$	62			$	62			$	—			$	—
Pooled funds	8,234				8,234				—				—				8,177				8,177				—				—
Total plan assets	$	8,270			$	8,270			$	—			$	—			$	8,239			$	8,239			$	—			$	—

Projected Benefit Obligations

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

Schedule of Assumptions Used

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,
	2018			2017			2018			2017
Discount rate:	4.00	%		3.75	%		2.90	%		2.80	%
Expected return on plan assets:							3.80	%		3.70	%
Rate of compensation increase:							—	%		—	%

Net Periodic Benefit Cost

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

Schedule of Assumptions Used

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,
	2018			2017			2018			2017
Discount rate:	3.75	%		3.50	%		2.80	%		2.40	%
Expected return on plan assets:							3.70	%		3.60	%
Rate of compensation increase:							—	%		—	%

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