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DEFINED BENEFIT PLAN

3 Months Ended

Dec. 31, 2022

DEFINED BENEFIT PLAN

DEFINED BENEFIT PLAN

8.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, 2023, the Company expects to contribute $1,209 to the Pension Plan. As of December 31, 2022, the funded status of the defined benefit plan obligation of $2,099 is included in other assets (non-current) in the condensed consolidated balance sheets.

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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 statements of operations.

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​	​	​	​	​	​	​
​	​	Three Months Ended
​	​	December 31,
​		2022			2021
Components of net periodic (benefit) expense:	​	​	​	​	​	​
Interest cost	​	$	182	​	$	58
Expected return on assets	​	​	(198)	​	​	(109)
Amortization of prior (gain) loss	​	​	(38)	​	​	161
Net periodic (benefit) expense	​	$	(54)	​	$	110

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- References

No definition available.

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- 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

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