XML 50 R35.htm IDEA: XBRL DOCUMENT
v3.22.4

POST EMPLOYMENT BENEFITS (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2022
POST EMPLOYMENT BENEFITS |
Schedule of changes in the benefit obligation funded status of the Company's defined benefit plans and amounts reflected in the Company's consolidated balance sheets | ​
​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended
​ | ​ | September 30,
​ |  | 2022
​ | ​ | ​ | ​
Accumulated benefit obligation: | ​ | $ | 12,812
​ | ​ | ​ | ​
Change in projected benefit obligation: | ​ | ​ | ​
Projected benefit obligation, acquisition date | ​ | $ | 24,302
Service cost | ​ | ​ | -
Interest cost | ​ | ​ | 381
Contributions by plan participants | ​ | ​ | -
Benefits paid | ​ | ​ | (595)
Foreign currency translation adjustment | ​ | ​ | (3,370)
Actuarial (gains) losses | ​ | ​ | (7,906)
Projected benefit obligation at end of period | ​ | ​ | 12,812
​ | ​ | ​ | ​
Change in fair value of plan assets: | ​ | ​ | ​
Fair value of plan assets, acquisition date | ​ | $ | 21,269
Actual loss on plan assets | ​ | ​ | (3,948)
Employer contributions | ​ | ​ | 1,059
Foreign currency translation adjustment | ​ | ​ | (3,400)
Benefits paid | ​ | ​ | (595)
Fair value of plan assets, end of period | ​ | ​ | 14,385
Funded status | ​ | $ | 1,573
Schedule of components of net periodic benefit costs | ​
​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended
​ | ​ | September 30,
​ |  | 2022
Components of net periodic benefit expense: | ​ | ​ | ​
Service cost | ​ | $ | -
Interest cost | ​ | ​ | 381
Expected return on assets | ​ | ​ | (744)
Net periodic benefit cost | ​ | $ | (362)
Schedule of major assumptions used in determining the net periodic benefit costs | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended
​ | ​ | September 30,
​ |  | 2022
Discount rate | ​ | ​ | 1.85 | %
Expected return on plan assets | ​ | ​ | 4.01 | %
​
​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended
​ | ​ | September 30,
​ |  | 2022
Discount rate | ​ | ​ | 5.33 | %
Rate of compensation increases | ​ | ​ | - | ​
Schedule of plan assets distribution | ​
​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended
​ | ​ | September 30,
Cash | ​ | 24.90 | %
Equity securities | ​ | 6.20 | ​
Debt securities | ​ | 49.50 | ​
Real estate mutual fund | ​ | 5.90 | ​
Other | ​ | 13.50 | ​
Total | ​ | 100.00 | %
Schedule of fair value of total plan assets by asset category | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair value as of | ​ | Fair Value Measurements at Reporting Date Using:
​ | ​ | September 30, 2022 | ​ | Level 1 | ​ | Level 2 | ​ | Level 3
Cash | ​ | $ | 409 | ​ | $ | 409 | ​ | $ | - | ​ | $ | -
Fixed income securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investment grade corporate bonds | ​ | ​ | 4,408 | ​ | ​ | - | ​ | ​ | 4,408 | ​ | ​ | -
Other types of investments: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Multi-asset fund | ​ | ​ | 9,568 | ​ | ​ | ​ | ​ | ​ | 9,568 | ​ | ​ | ​
Total | ​ | $ | 14,385 | ​ | $ | 409 | ​ | $ | 13,976 | ​ | $ | -
Schedule of estimated pension benefit payments expected to be paid in cash in each of the next five years and in the aggregate for the following five years thereafter | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2024 | ​ | 2025 | ​ | 2026 | ​ | 2027 | ​ | Thereafter | ​ | Total
Projected Benefit Payments |  | $ | 632 |  | $ | 717 |  | $ | 603 |  | $ | 718 |  | $ | 898 |  | $ | 3,780 |  | $ | 7,348

X
- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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 Tabular disclosure of investment allocation of defined benefit plan assets. Includes, but is not limited to, investment allocation percentage or range of percentages. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanPlanAssetsAllocationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of defined benefit plan asset investment. Includes, but is not limited to, fair value of category of plan asset and its level within fair value hierarchy. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(01) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(ii) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanPlanAssetsCategoryTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration