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DEFINED BENEFIT PLAN | 6 Months Ended
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Mar. 31, 2023
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 $1,237 to the Pension Plan. As of March 31, 2023, the funded status of the defined benefit plan obligation of $2,507 is included in other assets (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 statements of operations. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Six Months Ended
​ | ​ | March 31, | ​ | March 31,
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022
Components of net periodic (benefit) expense: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 182 | ​ | $ | 79 | ​ | $ | 364 | ​ | $ | 137
Expected return on assets | ​ | ​ | (198) | ​ | ​ | (220) | ​ | ​ | (396) | ​ | ​ | (329)
Amortization of prior (gain) loss | ​ | ​ | (37) | ​ | ​ | 116 | ​ | ​ | (75) | ​ | ​ | 277
Net periodic (benefit) expense | ​ | $ | (53) | ​ | $ | (25) | ​ | $ | (107) | ​ | $ | 85
​ ​

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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 https://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 https://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 https://asc.fasb.org/subtopic&trid=2235042 + Details
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