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Pension and Retirement Plans (Tables)

9 Months Ended

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		$	—		$	—