Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2019

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Net Benefit Costs

The components of net periodic benefit costs related to the U.S. and international plans are as follows:

	Year Ended September 30,
	2019						2018
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	362	$	24	$	386	$	370	$	25	$	395
Expected return on plan assets		(327)		—		(327)		(312)		—		(312)
Amortization of net gain (loss)		149		(3)		146		170		(1)		169
Net periodic benefit cost	$	184	$	21	$	205	$	228	$	24	$	252
Post Retirement:
Service cost	$	—	$	34	$	34	$	—	$	40	$	40
Interest cost		—		53		53		—		47		47
Amortization of net loss		—		(20)		(20)		—		(18)		(18)
Net periodic cost	$	—	$	67	$	67	$	—	$	69	$	69
Pension:
Decrease in minimum liability included in other comprehensive income (loss)	$	914		18	$	932	$	(462)	$	(7)	$	(469)
Post Retirement:
Decrease in minimum liability included in other comprehensive income (loss)		—		131		131		—		(6)		(6)
Total:
Decrease in minimum liability included in comprehensive income (loss)	$	914	$	149	$	1,063	$	(462)	$	(13)	$	(475)

Schedule of Changes in Projected Benefit Obligations

The following table presents an analysis of the changes in 2019 and 2018 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2019						2018
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	12,874	$	585	$	13,459	$	13,285	$	677	$	13,962
Service cost		—		—		—		—		—		—
Interest cost		362		24		386		370		25		395
Changes in actuarial assumptions		1,273		15		1,288		(165)		(7)		(172)
Foreign exchange impact		(772)		—		(772)		(364)		—		(364)
Benefits paid		(290)		(110)		(400)		(252)		(110)		(362)
Projected benefit obligation at end of year	$	13,447	$	514	$	13,961	$	12,874	$	585	$	13,459
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	8,270	$	—	$	8,270	$	8,239	$	—	$	8,239
Actual gain on plan assets		194		—		194		291		—		291
Company contributions		545		110		655		227		110		337
Foreign exchange impact		(481)		—		(481)		(235)		—		(235)
Benefits paid		(290)		(110)		(400)		(252)		(110)		(362)
Fair value of plan assets at end of year	$	8,238	$	—	$	8,238	$	8,270		—	$	8,270
Funded status \ net amount recognized	$	(5,209)	$	(514)	$	(5,723)	$	(4,604)	$	(585)	$	(5,189)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—	$	1,318	$	1,318	$	—	$	1,255	$	1,255
Service cost		—		34		34		—		40		40
Interest cost		—		53		53		—		47		47
Changes in actuarial assumptions		—		111		111		—		(24)		(24)
Projected benefit obligation at end of year	$	—	$	1,516	$	1,516	$	—	$	1,318	$	1,318
Funded status \ net amount recognized	$	—	$	(1,516)	$	(1,516)	$	—	$	(1,318)	$	(1,318)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2019						2018
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Accrued benefit liability	$	(5,209)	$	(514)	$	(5,723)	$	(4,604)	$	(585)	$	(5,189)
Deferred tax		—		15		15		(1)		22		21
Accumulated other comprehensive income		6,165		24		6,189		5,251		13		5,264
Net amount recognized	$	956	$	(475)	$	481	$	646	$	(550)	$	96
Post Retirement:
Accrued benefit liability	$	—	$	(1,516)	$	(1,516)	$	—	$	(1,320)	$	(1,320)
Deferred tax		—		41		41		—		93		93
Accumulated other comprehensive income (loss)		—		113		113		—		34		34
Net amount recognized	$	—	$	(1,362)	$	(1,362)	$	—	$	(1,193)	$	(1,193)
Total pension and post retirement:
Accrued benefit liability	$	(5,209)	$	(2,030)	$	(7,239)	$	(4,604)	$	(1,904)	$	(6,508)
Deferred tax		—		56		56		(1)		115		114
Accumulated other comprehensive income		6,165		137		6,302		5,251		47		5,298
Net amount recognized	$	956	$	(1,837)	$	(881)	$	646	$	(1,742)	$	(1,096)
Accumulated Benefit Obligation:
Pension	$	(13,447)	$	(514)	$	(13,961)	$	(12,874)	$	(585)	$	(13,459)
Post Retirement		—		(1,516)		(1,516)		—		(1,320)		(1,320)
Total accumulated benefit obligation	$	(13,447)	$	(2,030)	$	(15,477)	$	(12,874)	$	(1,905)	$	(14,779)

Schedule of accrued benefit liability

Accrued benefit liability reported as:

	September 30,
	2019		2018
	(Amounts in thousands)
Current accrued benefit liability	$	335	$	340
Non-current accrued benefit liability		6,904		6,168
Total accrued benefit liability	$	7,239	$	6,508

Schedule of Expected Benefit Payments

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (amounts in thousands):

Fiscal year ending September 30:	(Amounts in thousands)
2020	$	401
2021	$	408
2022	$	441
2023	$	475
2024	$	514
Thereafter	$	843

Schedule of Allocation of Plan Assets

The fair value of the assets held by the U.K. pension plan by asset category are as follows:

	Fair Values as of
	September 30, 2019								September 30, 2018
	Fair Value Measurements Using Inputs Considered as								Fair Value Measurements Using Inputs Considered as
Asset Category	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
	(Amounts in thousands)
Cash on deposit	$	279	$	279	$	—	$	—	$	36	$	36	$	—	$	—
Pooled funds		7,959		7,959		—		—		8,234		8,234		—		—
Total plan assets	$	8,238	$	8,238	$	—	$	—	$	8,270	$	8,270	$	—	$	—

Projected Benefit Obligations

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Assumptions Used

The following table provides the weighted average actuarial assumptions used to determine the actuarial present value of projected benefit obligations at:

	Domestic				International
	September 30,				September 30,
	2019		2018		2019		2018
Discount rate:	3.00	%	4.00	%	1.90	%	2.90	%
Expected return on plan assets:					3.40	%	3.80	%
Rate of compensation increase:					—	%	—	%

Net Periodic Benefit Cost

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Assumptions Used

The following table provides the weighted average actuarial assumptions used to determine net periodic benefit cost for years ended:

	Domestic				International
	September 30,				September 30,
	2019		2018		2019		2018
Discount rate:	4.00	%	3.75	%	1.90	%	2.80	%
Expected return on plan assets:					3.40	%	3.70	%
Rate of compensation increase:					—	%	—	%