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Pension and Retirement Plans (Tables) | 9 Months Ended
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Jun. 30, 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 June 30,
​ | ​ | 2024 | ​ | 2023
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 112 | ​ | $ | 2 | ​ | $ | 114 | ​ | $ | 110 | ​ | $ | 4 | ​ | $ | 114
Expected return on plan assets | ​ |  | (149) | ​ |  | — | ​ |  | (149) | ​ |  | (148) | ​ |  | — | ​ |  | (148)
Amortization of past service costs | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2 | ​ | ​ | 1 | ​ | ​ | — | ​ | ​ | 1
Amortization of net gain | ​ |  | — | ​ |  | (1) | ​ |  | (1) | ​ |  | — | ​ |  | (1) | ​ |  | (1)
Net periodic (benefit) cost | ​ | $ | (35) | ​ | $ | 1 | ​ | $ | (34) | ​ | $ | (37) | ​ | $ | 3 | ​ | $ | (34)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 5 | ​ | $ | 5 | ​ | $ | — | ​ | $ | 6 | ​ | $ | 6
Interest cost | ​ |  | — | ​ |  | 16 | ​ |  | 16 | ​ |  | — | ​ |  | 14 | ​ |  | 14
Amortization of net gain | ​ |  | — | ​ |  | (43) | ​ |  | (43) | ​ |  | — | ​ |  | (50) | ​ |  | (50)
Net periodic benefit | ​ | $ | — | ​ | $ | (22) | ​ | $ | (22) | ​ | $ | — | ​ | $ | (30) | ​ | $ | (30)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine months ended June 30,
​ | ​ | 2024 | ​ | 2023
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 333 | ​ | $ | 8 | ​ | $ | 341 | ​ | $ | 321 | ​ | $ | 11 | ​ | $ | 332
Expected return on plan assets | ​ |  | (445) | ​ |  | — | ​ |  | (445) | ​ |  | (430) | ​ |  | — | ​ |  | (430)
Amortization of past service costs | ​ | ​ | 6 | ​ | ​ | — | ​ | ​ | 6 | ​ | ​ | 5 | ​ | ​ | — | ​ | ​ | 5
Amortization of net gain | ​ |  | — | ​ |  | (4) | ​ |  | (4) | ​ |  | — | ​ |  | (3) | ​ |  | (3)
Net periodic (benefit) cost | ​ | $ | (106) | ​ | $ | 4 | ​ | $ | (102) | ​ | $ | (104) | ​ | $ | 8 | ​ | $ | (96)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 17 | ​ | $ | 17 | ​ | $ | — | ​ | $ | 18 | ​ | $ | 18
Interest cost | ​ |  | — | ​ |  | 48 | ​ |  | 48 | ​ |  | — | ​ |  | 46 | ​ |  | 46
Amortization of net gain | ​ |  | — | ​ |  | (129) | ​ |  | (129) | ​ |  | — | ​ |  | (147) | ​ |  | (147)
Net periodic benefit | ​ | $ | — | ​ | $ | (64) | ​ | $ | (64) | ​ | $ | — | ​ | $ | (83) | ​ | $ | (83)
​
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
​ | ​ | June 30, 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 | ​ | $ | 64 | ​ | $ | 64 | ​ | $ | — | ​ | $ | — | ​ | $ | 428 | ​ | $ | 428 | ​ | $ | — | ​ | $ | —
Fixed income | ​ | ​ | 9,565 | ​ | ​ | 8,016 | ​ | ​ | 1,549 | ​ | ​ | — | ​ | ​ | 8,703 | ​ | ​ | 7,251 | ​ | ​ | 1,452 | ​ | ​ | —
Equity | ​ |  | 881 | ​ |  | 247 | ​ | ​ | 634 | ​ | ​ | — | ​ |  | 903 | ​ |  | 266 | ​ | ​ | 637 | ​ | ​ | —
Total plan assets | ​ | $ | 10,510 | ​ | $ | 8,327 | ​ | $ | 2,183 | ​ | $ | — | ​ | $ | 10,034 | ​ | $ | 7,945 | ​ | $ | 2,089 | ​ | $ | —

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