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DEFINED BENEFIT PLAN | 6 Months Ended
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Mar. 31, 2024
Retirement Benefits [Abstract] |
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, 2024, the Company expects to contribute $0 to the Pension Plan. As of March 31, 2024, the funded status of the defined benefit plan obligation of $3,163 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 March 31, |  | Six Months Ended March 31,
| 2024 |  | 2023 |  | 2024 |  | 2023
Components of net periodic expense: |  |  |  |  |  |  |
Interest cost | $ | 185 |  |  | $ | 182 |  |  | $ | 366 |  |  | $ | 364 |
Expected return on assets | (197) |  |  | (198) |  |  | (389) |  |  | (396) |
Amortization of prior loss | (35) |  |  | (37) |  |  | (70) |  |  | (75) |
Net periodic expense | $ | (47) |  |  | $ | (53) |  |  | $ | (93) |  |  | $ | (107) |

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- Definition The entire disclosure for defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 912 -SubTopic 715 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482236/912-715-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715-20/tableOfContent + Details
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