ACCUMULATED OTHER COMPREHENSIVE INCOME

3 Months Ended

Dec. 31, 2022

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

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


	Three months ended December 31,
	2022		2021
Foreign currency translation:
Beginning accumulated foreign currency translation	$	222,000	$	262,000
Change in cumulative translation adjustment before reclassifications	2,000		(25,000)
Income taxes	—		—
Net current period other comprehensive income (loss)	2,000		(25,000)
Ending accumulated foreign currency translation	224,000		237,000
Retirement plans:
Beginning accumulated retirement plans benefit income (cost)	1,072,000		(230,000)
Amortization of net actuarial gain	(20,000)		—

Income taxes	—		—
Net current period other comprehensive loss	(20,000)		—
Ending accumulated retirement plans benefit income (cost)	1,052,000		(230,000)
Accumulated other comprehensive income, net of taxes	$	1,276,000	$	7,000

The amortization of net actuarial gain 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 7 for additional details).