During the first quarter of fiscal 2022, the Company initiated a strategic cost optimization program (“Future Forward”) designed to implement structural changes to enhance operational efficiencies. Future Forward includes targeted position eliminations and other actions to reduce expenses.

As a result of the Future Forward program, the Company recorded the following expenses, which were not allocated to either of the Company’s two reportable segments:


Consolidated Statement of Income (Loss) Location	Three Months Ended March 31, 2022		Six Months Ended March 31, 2022
Employee severance expenses:
Cost of sales	$	2	$	971
Selling, general and administrative	43		2,053
Total	$	45	$	3,024

As of March 31, 2022, liabilities related to Future Forward were classified as current and presented within Accrued expenses and other current liabilities within the Consolidated Balance Sheets. Liability activity for Future Forward for the six months ended March 31, 2022 is as follows:


Balance at September 30, 2021	$	—
Charge to earnings	3,024
Cash paid	(2,516)

Balance at March 31, 2022	$	508

Additional Future Forward initiatives may be implemented during fiscal 2022 that may result in additional expense or charges.