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Pension and Retirement Plans (Tables) | 9 Months Ended
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Jun. 30, 2021
Pension and Retirement Plans |
Schedule of Net Benefit Costs | The components of net periodic benefit costs related to the U.S. and U.K. plans are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended June 30,
​ | ​ | 2021 | ​ | 2020
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 63 | ​ | $ | 3 | ​ | $ | 66 | ​ | $ | 64 | ​ | $ | 3 | ​ | $ | 67
Expected return on plan assets | ​ |  | (103) | ​ |  | — | ​ |  | (103) | ​ |  | (72) | ​ |  | — | ​ |  | (72)
Amortization of past service costs | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2 | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2
Amortization of net gain | ​ |  | 47 | ​ |  | 1 | ​ |  | 48 | ​ |  | 46 | ​ |  | — | ​ |  | 46
Net periodic benefit cost | ​ | $ | 9 | ​ | $ | 4 | ​ | $ | 13 | ​ | $ | 40 | ​ | $ | 3 | ​ | $ | 43
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 8 | ​ | $ | 8 | ​ | $ | — | ​ | $ | 10 | ​ | $ | 10
Interest cost | ​ |  | — | ​ |  | 13 | ​ |  | 13 | ​ |  | — | ​ |  | 12 | ​ |  | 12
Amortization of net gain | ​ |  | — | ​ |  | (39) | ​ |  | (39) | ​ |  | — | ​ |  | 4 | ​ |  | 4
Net periodic cost | ​ | $ | — | ​ | $ | (18) | ​ | $ | (18) | ​ | $ | — | ​ | $ | 26 | ​ | $ | 26
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine Months Ended June 30,
​ | ​ | 2021 | ​ | 2020
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 182 | ​ | $ | 8 | ​ | $ | 190 | ​ | $ | 196 | ​ | $ | 11 | ​ | $ | 207
Expected return on plan assets | ​ |  | (299) | ​ |  | — | ​ |  | (299) | ​ |  | (220) | ​ |  | — | ​ |  | (220)
Amortization of past service costs | ​ | ​ | 6 | ​ | ​ | — | ​ | ​ | 6 | ​ | ​ | 6 | ​ | ​ | — | ​ | ​ | 6
Amortization of net gain (loss) | ​ |  | 136 | ​ |  | 3 | ​ |  | 139 | ​ |  | 142 | ​ |  | 2 | ​ |  | 144
Net periodic benefit cost | ​ | $ | 25 | ​ | $ | 11 | ​ | $ | 36 | ​ | $ | 124 | ​ | $ | 13 | ​ | $ | 137
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 31 | ​ | $ | 31 | ​ | $ | — | ​ | $ | 29 | ​ | $ | 29
Interest cost | ​ |  | — | ​ |  | 35 | ​ |  | 35 | ​ |  | — | ​ |  | 35 | ​ |  | 35
Amortization of net loss | ​ |  | — | ​ |  | (14) | ​ |  | (14) | ​ |  | — | ​ |  | 16 | ​ |  | 16
Net periodic cost | ​ | $ | — | ​ | $ | 52 | ​ | $ | 52 | ​ | $ | — | ​ | $ | 80 | ​ | $ | 80
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
​ | ​ | June 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 | ​ | $ | 178 | ​ | $ | 178 | ​ | $ | — | ​ | $ | — | ​ | $ | 471 | ​ | $ | 471 | ​ | $ | — | ​ | $ | —
Pooled funds | ​ |  | 11,891 | ​ |  | 11,891 | ​ |  | — | ​ | ​ | — | ​ |  | 9,269 | ​ |  | 9,269 | ​ |  | — | ​ | ​ | —
Total plan assets | ​ | $ | 12,069 | ​ | $ | 12,069 | ​ | $ | — | ​ | $ | — | ​ | $ | 9,740 | ​ | $ | 9,740 | ​ | $ | — | ​ | $ | —

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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