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Pension and Retirement Plans (Tables) | 6 Months Ended
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Mar. 31, 2025
Pension and Retirement Plans |
Schedule of net benefit costs | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended March 31,
​ | ​ | 2025 | ​ | 2024
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 104 | ​ | $ | 2 | ​ | $ | 106 | ​ | $ | 109 | ​ | $ | 3 | ​ | $ | 112
Expected return on plan assets | ​ |  | (122) | ​ |  | — | ​ |  | (122) | ​ |  | (146) | ​ |  | — | ​ |  | (146)
Amortization of past service costs | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2 | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | 2
Amortization of net gain | ​ |  | — | ​ |  | (1) | ​ |  | (1) | ​ |  | — | ​ |  | (2) | ​ |  | (2)
Net periodic (benefit) cost | ​ | $ | (16) | ​ | $ | 1 | ​ | $ | (15) | ​ | $ | (35) | ​ | $ | 1 | ​ | $ | (34)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 6 | ​ | $ | 6 | ​ | $ | — | ​ | $ | 6 | ​ | $ | 6
Interest cost | ​ |  | — | ​ |  | 15 | ​ |  | 15 | ​ |  | — | ​ |  | 16 | ​ |  | 16
Amortization of net gain | ​ |  | — | ​ |  | (30) | ​ |  | (30) | ​ |  | — | ​ |  | (43) | ​ |  | (43)
Net periodic benefit | ​ | $ | — | ​ | $ | (9) | ​ | $ | (9) | ​ | $ | — | ​ | $ | (21) | ​ | $ | (21)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Six Months Ended March 31,
​ | ​ | 2025 | ​ | 2024
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 209 | ​ | $ | 4 | ​ | $ | 213 | ​ | $ | 221 | ​ | $ | 6 | ​ | $ | 227
Expected return on plan assets | ​ |  | (244) | ​ |  | — | ​ |  | (244) | ​ |  | (296) | ​ |  | — | ​ |  | (296)
Amortization of past service costs | ​ | ​ | 4 | ​ | ​ | — | ​ | ​ | 4 | ​ | ​ | 4 | ​ | ​ | — | ​ | ​ | 4
Amortization of net gain | ​ |  | — | ​ |  | (3) | ​ |  | (3) | ​ |  | — | ​ |  | (3) | ​ |  | (3)
Net periodic (benefit) cost | ​ | $ | (31) | ​ | $ | 1 | ​ | $ | (30) | ​ | $ | (71) | ​ | $ | 3 | ​ | $ | (68)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 13 | ​ | $ | 13 | ​ | $ | — | ​ | $ | 12 | ​ | $ | 12
Interest cost | ​ |  | — | ​ |  | 30 | ​ |  | 30 | ​ |  | — | ​ |  | 32 | ​ |  | 32
Amortization of net gain | ​ |  | — | ​ |  | (60) | ​ |  | (60) | ​ |  | — | ​ |  | (86) | ​ |  | (86)
Net periodic benefit | ​ | $ | — | ​ | $ | (17) | ​ | $ | (17) | ​ | $ | — | ​ | $ | (42) | ​ | $ | (42)
Schedule of fair value of plan assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Values as of
​ | ​ | March 31, 2025 | ​ | 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 | ​ | $ | 179 | ​ | $ | 179 | ​ | $ | — | ​ | $ | — | ​ | $ | 65 | ​ | $ | 65 | ​ | $ | — | ​ | $ | —
Fixed income | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 10,388 | ​ | ​ | 8,714 | ​ | ​ | 1,674 | ​ | ​ | —
Buy-in contract* | ​ | ​ | 8,447 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 8,447 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Equity | ​ |  | — | ​ |  | — | ​ | ​ | — | ​ | ​ | — | ​ |  | 913 | ​ |  | 263 | ​ | ​ | 650 | ​ | ​ | —
Total plan assets | ​ | $ | 8,626 | ​ | $ | 179 | ​ | $ | — | ​ | $ | 8,447 | ​ | $ | 11,366 | ​ | $ | 9,042 | ​ | $ | 2,324 | ​ | $ | —
​ *This fair value is as of December 31, 2025 and is based on the latest information available. The buy-in contract is valued on an insurer pricing basis, which reflects the purchase price adjusted for changes in discount rates and other actuarial assumptions, which approximates fair value. Due to this, the buy-in contract is classified as a Level 3. The fair value of the buy-in contract can vary significantly based on the 20-year U.K. gilt yield, which was around 4.5% as of September 30, 2024 and 5.0% as of December 31, 2024 leading to a decrease in fair value. Additionally, the profit realized by the insurance company is not considered in the fair value and a decrease will occur from payments made to the pensioners.

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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 -Topic 715 -SubTopic 20 -Subparagraph (d)(5) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + 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 -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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