XML 32 R21.htm IDEA: XBRL DOCUMENT
v3.22.2

DEFINED BENEFIT PLAN | 9 Months Ended
--- | ---
Jun. 30, 2022
DEFINED BENEFIT PLAN |
DEFINED BENEFIT PLAN | 14. DEFINED BENEFIT PLAN The Company has a defined benefit plan in the U.K., the Harlan Laboratories UK Limited Occupational Pension Scheme (the "Pension Plan"), which operated through April 2012. As of April 30, 2012, the accumulation of plan benefits of employees in the Pension Plan was permanently suspended and therefore the Pension Plan was curtailed. During the year ending September 30, 2022, the Company expects to contribute $1,078 to the Pension Plan. As of June 30, 2022, the underfunded defined benefit plan obligation of $185 is included in other liabilities (non-current) in the condensed consolidated balance sheets. ​ The following table provides the components of net periodic benefit costs for the Pension Plan, which is included in general and administrative expenses in the condensed consolidated statement of operations. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Nine Months Ended
​ | ​ | June 30, | ​ | June 30,
​ |  | 2022 |  | 2021 |  | 2022 |  | 2021
Components of net periodic benefit expense: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 207 | ​ | $ | - | ​ | $ | 344 | ​ | $ | -
Expected return on assets | ​ | ​ | (352) | ​ | ​ | - | ​ | ​ | (681) | ​ | ​ | -
Amortization of prior loss | ​ | ​ | 177 | ​ | ​ | - | ​ | ​ | 454 | ​ | ​ | -
Net periodic benefit cost | ​ | $ | 32 | ​ | $ | - | ​ | $ | 117 | ​ | $ | -
​

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 912 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6472162&loc=d3e58407-109430 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2235042 + Details
Name: | us-gaap_DefinedBenefitPlanTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration