ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Mar. 31, 2023

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


	Three months ended March 31,				Six months ended March 31,
	2023		2022		2023		2022
Foreign currency translation:
Beginning accumulated foreign currency translation	$	224,000	$	237,000	$	222,000	$	262,000
Change in cumulative translation adjustment before reclassifications	—		12,000		2,000		(13,000)

Income taxes	—		—		—		—
Net current period other comprehensive income (loss)	—		12,000		2,000		(13,000)
Ending accumulated foreign currency translation	224,000		249,000		224,000		249,000
Retirement plans:
Beginning accumulated retirement plans benefit income (cost)	1,052,000		(230,000)		1,072,000		(230,000)
Amortization of net actuarial gain	(20,000)		—		(40,000)		—


Income taxes	—		—		—		—
Net current period other comprehensive (loss)	(20,000)		—		(40,000)		—
Ending accumulated retirement plans benefit income (cost)	1,032,000		(230,000)		1,032,000		(230,000)
Accumulated other comprehensive income, net of taxes	$	1,256,000	$	19,000	$	1,256,000	$	19,000