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Pension and Retirement Plans (Tables) | 6 Months Ended
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Mar. 31, 2024
Pension and Retirement Plans |
Schedule of Net Benefit Costs | The components of net periodic benefit costs related to the US and UK plans are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended March 31,
​ | ​ | 2024 | ​ | 2023
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 109 | ​ | $ | 3 | ​ | $ | 112 | ​ | $ | 105 | ​ | $ | 3 | ​ | $ | 108
Expected return on plan assets | ​ |  | (146) | ​ |  | — | ​ |  | (146) | ​ |  | (140) | ​ |  | — | ​ |  | (140)
Amortization of past service costs | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2 | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2
Amortization of net (gain) loss | ​ |  | — | ​ |  | (2) | ​ |  | (2) | ​ |  | — | ​ |  | (1) | ​ |  | (1)
Net periodic (benefit) cost | ​ | $ | (35) | ​ | $ | 1 | ​ | $ | (34) | ​ | $ | (33) | ​ | $ | 2 | ​ | $ | (31)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 6 | ​ | $ | 6 | ​ | $ | — | ​ | $ | 6 | ​ | $ | 6
Interest cost | ​ |  | — | ​ |  | 16 | ​ |  | 16 | ​ |  | — | ​ |  | 16 | ​ |  | 16
Amortization of net gain | ​ |  | — | ​ |  | (43) | ​ |  | (43) | ​ |  | — | ​ |  | (49) | ​ |  | (49)
Net periodic benefit | ​ | $ | — | ​ | $ | (21) | ​ | $ | (21) | ​ | $ | — | ​ | $ | (27) | ​ | $ | (27)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Six months ended March 31,
​ | ​ | 2024 | ​ | 2023
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 221 | ​ | $ | 6 | ​ | $ | 227 | ​ | $ | 211 | ​ | $ | 7 | ​ | $ | 218
Expected return on plan assets | ​ |  | (296) | ​ |  | — | ​ |  | (296) | ​ |  | (282) | ​ |  | — | ​ |  | (282)
Amortization of past service costs | ​ | ​ | 4 | ​ | ​ | — | ​ | ​ | 4 | ​ | ​ | 4 | ​ | ​ | — | ​ | ​ | 4
Amortization of net gain | ​ |  | — | ​ |  | (3) | ​ |  | (3) | ​ |  | — | ​ |  | (2) | ​ |  | (2)
Net periodic (benefit) cost | ​ | $ | (71) | ​ | $ | 3 | ​ | $ | (68) | ​ | $ | (67) | ​ | $ | 5 | ​ | $ | (62)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 12 | ​ | $ | 12 | ​ | $ | — | ​ | $ | 12 | ​ | $ | 12
Interest cost | ​ |  | — | ​ |  | 32 | ​ |  | 32 | ​ |  | — | ​ |  | 31 | ​ |  | 31
Amortization of net gain | ​ |  | — | ​ |  | (86) | ​ |  | (86) | ​ |  | — | ​ |  | (98) | ​ |  | (98)
Net periodic benefit | ​ | $ | — | ​ | $ | (42) | ​ | $ | (42) | ​ | $ | — | ​ | $ | (55) | ​ | $ | (55)
​
Schedule of fair value of Plan Assets | The fair value of the assets held by the UK pension plan by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Values as of
​ | ​ | March 31, 2024 | ​ | September 30, 2023
​ | ​ | 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 | ​ | $ | 137 | ​ | $ | 137 | ​ | $ | — | ​ | $ | — | ​ | $ | 428 | ​ | $ | 428 | ​ | $ | — | ​ | $ | —
Fixed income | ​ | ​ | 9,682 | ​ | ​ | 8,142 | ​ | ​ | 1,540 | ​ | ​ | — | ​ | ​ | 8,703 | ​ | ​ | 7,251 | ​ | ​ | 1,452 | ​ | ​ | —
Equity | ​ |  | 1,061 | ​ |  | 292 | ​ | ​ | 769 | ​ | ​ | — | ​ |  | 903 | ​ |  | 266 | ​ | ​ | 637 | ​ | ​ | —
Total plan assets | ​ | $ | 10,880 | ​ | $ | 8,571 | ​ | $ | 2,309 | ​ | $ | — | ​ | $ | 10,034 | ​ | $ | 7,945 | ​ | $ | 2,089 | ​ | $ | —

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