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Pension and Retirement Plans (Tables)
3 Months Ended
Dec. 31, 2024
Pension and Retirement Plans  
Schedule of net benefit costs

Three Months Ended December 31, 

2024

2023

    

U.K.

    

U.S.

    

Total

    

U.K.

    

U.S.

    

Total

(Amounts in thousands)

Pension:

Interest cost

$

105

$

2

$

107

$

112

$

3

$

115

Expected return on plan assets

 

(122)

 

 

(122)

 

(150)

 

 

(150)

Amortization of past service costs

2

2

2

2

Amortization of net gain

 

 

(2)

 

(2)

 

 

(1)

 

(1)

Net periodic (benefit) cost

$

(15)

$

$

(15)

$

(36)

$

2

$

(34)

Post Retirement:

 

  

 

  

 

  

 

  

 

  

 

  

Service cost

$

$

7

$

7

$

$

6

$

6

Interest cost

 

 

15

 

15

 

 

16

 

16

Amortization of net gain

 

 

(30)

 

(30)

 

 

(43)

 

(43)

Net periodic benefit

$

$

(8)

$

(8)

$

$

(21)

$

(21)

Schedule of fair value of plan assets

Fair Values as of

December 31, 2024

September 30, 2024

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

$

11,592

$

11,592

$

$

$

65

$

65

$

$

Fixed income

10,388

8,714

1,674

Equity

 

 

 

913

 

263

650

Total plan assets

$

11,592

$

11,592

$

$

$

11,366

$

9,042

$

2,324

$