ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Mar. 31, 2021

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS

ACCUMULATED OTHER COMPREHENSIVE LOSS

The changes in each component of accumulated other comprehensive loss were as follows:

	Three months ended March 31,				Six months ended March 31,
	2021		2020		2021		2020
Foreign currency translation:
Beginning accumulated foreign currency translation	$	311,000	$	696,000	$	545,000	$	691,000
Change in cumulative translation adjustment before reclassifications	(85,000)		84,000		(319,000)		89,000
Income taxes	—		—		—		—
Net current period other comprehensive (loss) income	(85,000)		84,000		(319,000)		89,000
Ending accumulated foreign currency translation	226,000		780,000		226,000		780,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(1,947,000)		(969,000)		(1,980,000)		(3,608,000)
Amortization of net actuarial loss and prior service cost	33,000		20,000		66,000		80,000
Net actuarial gains arising during the period	—		—		—		2,579,000
Income taxes	—		—		—		—
Net current period other comprehensive income	33,000		20,000		66,000		2,659,000
Ending accumulated retirement plans benefit cost	(1,914,000)		(949,000)		(1,914,000)		(949,000)
Accumulated other comprehensive loss, net of taxes	$	(1,688,000)	$	(169,000)	$	(1,688,000)	$	(169,000)

    The amortization of net actuarial loss and prior service cost for the retirement plans are included in the computation of net periodic benefit (income) cost which is a component of “General and administrative” expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 8 for additional details).