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Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2021

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:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Year Ended September 30,

​

​

2021

​

2020

​

U.K.

U.S.

Total

U.K.

U.S.

Total

​

​

(Amounts in thousands)

Pension:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest cost

​

$

243

​

$

11

​

$

254

​

$

263

​

$

15

​

$

278

Expected return on plan assets

​

(398)

​

—

​

(398)

​

(289)

​

—

​

(289)

Amortization of past service costs

​

​

7

​

​

—

​

​

7

​

​

7

​

​

—

​

​

7

Amortization of net gain (loss)

​

181

​

4

​

185

​

190

​

3

​

193

Net periodic benefit cost

​

$

33

​

$

15

​

$

48

​

$

171

​

$

18

​

$

189

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Post Retirement:

​

​

​

​

​

​

Service cost

​

$

—

​

$

45

​

$

45

​

$

—

​

$

38

​

$

38

Interest cost

​

—

​

42

​

42

​

—

​

46

​

46

Amortization of net loss

​

—

​

50

​

50

​

—

​

24

​

24

Net periodic cost

​

$

—

​

$

137

​

$

137

​

$

—

​

$

108

​

$

108

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Pension:

​

​

​

​

​

​

Increase (decrease) in minimum liability included in other comprehensive income (loss)

​

$

(1,794)

​

​

(8)

​

$

(1,802)

​

$

(231)

​

​

2

​

$

(229)

Post Retirement:

​

​

​

​

​

​

Increase in minimum liability included in other comprehensive income

​

—

​

(170)

​

(170)

​

—

​

79

​

79

Total:

​

​

​

​

​

​

Increase (decrease) in minimum liability included in comprehensive income (loss)

​

$

(1,794)

​

$

(178)

​

$

(1,972)

​

$

(231)

​

$

81

​

$

(150)

Schedule of Changes in Projected Benefit Obligations

​

​

The following table presents an analysis of the changes in 2021 and 2020 of the benefit obligation, the plan assets and the funded status of the plans:

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Years Ended September 30
​	​	2021								​	2020
​		Foreign			U.S.			Total			Foreign			U.S.			Total
​	​	(Amounts in thousands)
Pension:	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Change in projected benefit obligation (“PBO”)		​			​			​			​			​			​
Balance beginning of year	​	$	14,403	​	$	426	​	$	14,829	​	$	13,447	​	$	514	​	$	13,961
Interest cost	​		243	​		11	​		254	​		263	​		15	​		278
Changes in actuarial assumptions	​		(658)	​		(6)	​		(664)	​		324	​		7	​		331
Foreign exchange impact	​		670	​		—	​		670	​		629	​		—	​		629
Benefits paid	​		(341)	​		(92)	​		(433)	​		(260)	​		(110)	​		(370)
Projected benefit obligation at end of year	​	$	14,317	​	$	339	​	$	14,656	​	$	14,403	​	$	426	​	$	14,829
Changes in fair value of plan assets:	​			​			​			​			​			​
Fair value of plan assets at beginning of year	​	$	9,740	​	$	—	​	$	9,740	​	$	8,238	​	$	—	​	$	8,238
Actual gain on plan assets	​		1,655	​		—	​		1,655	​		929	​		—	​		929
Company contributions	​		457	​		92	​		549	​		437	​		110	​		547
Foreign exchange impact	​		410	​		—	​		410	​		396	​		—	​		396
Benefits paid	​		(341)	​		(92)	​		(433)	​		(260)	​		(110)	​		(370)
Fair value of plan assets at end of year	​	$	11,921	​	$	—	​	$	11,921	​	$	9,740	​		—	​	$	9,740
Funded status \ net amount recognized	​	$	(2,396)	​	$	(339)	​	$	(2,735)	​	$	(4,663)	​	$	(426)	​	$	(5,089)
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Post Retirement:	​			​			​			​			​			​
Change in projected benefit obligation (“PBO”):	​			​			​			​			​			​
Balance beginning of year	​	$	—	​	$	1,703	​	$	1,703	​	$	—	​	$	1,516	​	$	1,516
Service cost	​		—	​		45	​		45	​		—	​		38	​		38
Interest cost	​		—	​		42	​		42	​		—	​		46	​		46
Changes in actuarial assumptions	​		—	​		(120)	​		(120)	​		—	​		103	​		103
Projected benefit obligation at end of year	​	$	—	​	$	1,670	​	$	1,670	​	$	—	​	$	1,703	​	$	1,703
Funded status \ net amount recognized	​	$	—	​	$	(1,670)	​	$	(1,670)	​	$	—	​	$	(1,703)	​	$	(1,703)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized in the consolidated balance sheet consist of:

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Years Ended September 30
​	​	2021								​	2020
​		Foreign			U.S.			Total			Foreign			U.S.			Total
​	​	(Amounts in thousands)
Pension:	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Accrued benefit liability	​	$	(2,396)	​	$	(339)	​	$	(2,735)	​	$	(4,663)	​	$	(426)	​	$	(5,089)
Deferred tax	​		—	​		17	​		17	​		—	​		14	​		14
Accumulated other comprehensive income	​		4,140	​		21	​		4,161	​		5,934	​		26	​		5,960
Net amount recognized	​	$	1,744	​	$	(301)	​	$	1,443	​	$	1,271	​	$	(386)	​	$	885
Post Retirement:	​			​		​	​			​			​			​
Accrued benefit liability	​	$	—	​	$	(1,670)	​	$	(1,670)	​	$	—	​	$	(1,703)	​	$	(1,703)
Deferred tax	​		—	​		78	​		78	​		—	​		10	​		10
Accumulated other comprehensive income	​		—	​		57	​		57	​		—	​		160	​		160
Net amount recognized	​	$	—	​	$	(1,535)	​	$	(1,535)	​	$	—	​	$	(1,533)	​	$	(1,533)
Total pension and post retirement:	​			​			​			​			​			​
Accrued benefit liability	​	$	(2,396)	​	$	(2,009)	​	$	(4,405)	​	$	(4,663)	​	$	(2,129)	​	$	(6,792)
Deferred tax	​		—	​		95	​		95	​		—	​		24	​		24
Accumulated other comprehensive income	​		4,140	​		78	​		4,218	​		5,934	​		186	​		6,120
Net amount recognized	​	$	1,744	​	$	(1,836)	​	$	(92)	​	$	1,271	​	$	(1,919)	​	$	(648)
Accumulated Benefit Obligation:	​			​			​			​			​			​
Pension	​	$	(14,317)	​	$	(339)	​	$	(14,656)	​	$	(14,403)	​	$	(426)	​	$	(14,829)
Post Retirement	​		—	​		(1,670)	​		(1,670)	​		—	​		(1,703)	​		(1,703)
Total accumulated benefit obligation	​	$	(14,317)	​	$	(2,009)	​	$	(16,326)	​	$	(14,403)	​	$	(2,129)	​	$	(16,532)

Schedule of accrued benefit liability

Accrued benefit liability reported as:

​	​	​	​	​	​	​
​	​	September 30,
​		2021			2020
​	​	(Amounts in thousands)
Current accrued benefit liability	​	$	308	​	$	321
Non-current accrued benefit liability	​		4,097	​		6,471
Total accrued benefit liability	​	$	4,405	​	$	6,792

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)
2022	​	$	436
2023	​	$	476
2024	​	$	515
2025	​	$	516
2026	​	$	531
Thereafter	​	$	1,339

Schedule of fair value 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, 2021

​

September 30, 2020

​

​

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

​

​

(Amounts in thousands)

Cash on deposit

​

$

93

​

$

93

​

$

—

​

$

—

​

$

471

​

$

471

​

$

—

​

$

—

Pooled funds

​

11,828

​

11,828

​

—

​

​

—

​

9,269

​

9,269

​

—

​

​

—

Total plan assets

​

$

11,921

​

$

11,921

​

$

—

​

$

—

​

$

9,740

​

$

9,740

​

$

—

​

$

—

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,
​		2021		2020		2021		2020
Discount rate:		2.75	%	2.50	%	2.00	%	1.60	%
Expected return on plan assets:						4.00	%	3.80	%
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,
​		2021		2020		2021		2020
Discount rate:		2.50	%	3.00	%	2.00	%	1.60	%
Expected return on plan assets:						4.00	%	3.80	%
Rate of compensation increase:						—	%	—	%

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