Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2021

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets [Table Text Block]

The changes in projected benefit obligations, plan assets and the funded status of the UK and German defined benefit plans as of and for the years ended September 30, 2021 and 2020, respectively, are as follows:


	2021		2020
Change in projected benefit obligation
Projected benefit obligation at prior year measurement date	$	47,389	$	42,948
Service cost	1,156		1,125
Interest cost	482		492
Actuarial (gains) losses	(2,312)		5
Benefits paid from company assets	(738)		(173)

Foreign currency exchange impact	36		2,992
Projected benefit obligation at measurement date	$	46,013	$	47,389
Change in plan assets
Fair value of assets at prior year measurement date	27,530		25,525
Actual return on plan assets	971		205
Benefits paid	(515)		(60)
Employer contribution	258		255
Foreign currency exchange impact	394		1,605
Fair value of assets at measurement date	$	28,638	$	27,530
Funded status and amount recognized in assets and liabilities	$	(17,375)	$	(19,859)
Amount recognized in assets and liabilities
Other non‑current assets	$	2,960	$	2,831
Other non‑current liabilities	$	(20,335)	$	(22,690)
Amount recognized in accumulated other comprehensive loss, before taxes
Actuarial loss	$	7,071	$	11,235

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The following table provides summary information for the UK and German plans where the projected benefit obligation is in excess of plan assets:


	September 30, 2021		September 30, 2020
Projected benefit obligation	$	46,013	$	47,389
Accumulated benefit obligation	$	24,578	$	25,489
Fair value of plan assets	$	28,638	$	27,530

Defined Benefit Plan, Assumptions [Table Text Block]


	2021	2020
Discount rate	1.00% - 2.03%	0.80% - 1.97%
Expected long‑term rate of return on plan assets	1.97% - 3.50%	1.98% - 2.40%
Salary scale	2.25% - 4.36%	2.25% - 4.44%
Pension increases	1.00% - 3.27%	1.00% - 2.99%

Schedule of Allocation of Plan Assets [Table Text Block]

The actual overall asset allocation for the UK pension plan as compared to the investment policy goals as of September 30, 2021 was as follows by asset category:


	2021 Actual		2021 Target
Equity	17.8	%	—	%
Index‑linked gilts	76.0	%	70	%
Cash	6.2	%	30	%

Schedule of net benefit costs

Pension expense for the German and UK plans were as follows:


	Year Ended September 30,
	2021		2020		2019
Service cost	$	1,156	$	1,125	$	898
Interest cost	482		492		699
Expected return on plan assets	(615)		(387)		(440)
Amortization of actuarial losses	1,042		1006		371
Pension expense for defined benefit plans	$	2,065	$	2,236	$	1,528

Schedule of Expected Benefit Payments [Table Text Block]

Benefits expected to be paid to participants of the plans are as follows:


Year Ended September 30,
2022	$	680
2023	530
2024	606
2025	727
2026	1,001
Five years thereafter	7,261
Total	$	10,805