ACCUMULATED OTHER COMPREHENSIVE INCOME

12 Months Ended

Sep. 30, 2023

Components of accumulated other comprehensive income, net of taxes, are as follows:


	Year ended September 30,
	2023		2022
Foreign currency translation:
Beginning accumulated foreign currency translation	$	222,000	$	262,000
Change in cumulative translation adjustment before reclassifications	(2,000)		(40,000)

Income taxes	—		—
Net current period other comprehensive loss	(2,000)		(40,000)
Ending accumulated foreign currency translation	220,000		222,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	1,072,000		(230,000)
Amortization of net actuarial gain	(79,000)		—
Net actuarial gain arising during the period	891,000		1,302,000

Income taxes	—		—
Net current period other comprehensive income	812,000		1,302,000
Ending accumulated retirement plans benefit income	1,884,000		1,072,000
Accumulated other comprehensive income, net of taxes	$	2,104,000	$	1,294,000

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 Consolidated Statements of Operations (see Note 8 for additional details).