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ACCUMULATED OTHER COMPREHENSIVE INCOME
3 Months Ended
Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME ACCUMULATED OTHER COMPREHENSIVE INCOME
 
The changes in each component of accumulated other comprehensive income were as follows:
Three months ended
December 31,
 20232022
Foreign currency translation:
Beginning accumulated foreign currency translation$220,000 $222,000 
Change in cumulative translation adjustment before reclassifications30,000 2,000 
Income taxes — 
Net current period other comprehensive income30,000 2,000 
Ending accumulated foreign currency translation250,000 224,000 
Retirement plans:
Beginning accumulated retirement plans benefit income1,884,000 1,072,000 
Amortization of net actuarial gain(21,000)(20,000)
Income taxes — 
Net current period other comprehensive loss(21,000)(20,000)
Ending accumulated retirement plans benefit income1,863,000 1,052,000 
Accumulated other comprehensive income, net of taxes$2,113,000 $1,276,000 
 
    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 6 for additional details).