Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2021

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,
	2021						2020
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	243	$	11	$	254	$	263	$	15	$	278
Expected return on plan assets		(398)		—		(398)		(289)		—		(289)
Amortization of past service costs		7		—		7		7		—		7
Amortization of net gain (loss)		181		4		185		190		3		193
Net periodic benefit cost	$	33	$	15	$	48	$	171	$	18	$	189
Post Retirement:
Service cost	$	—	$	45	$	45	$	—	$	38	$	38
Interest cost		—		42		42		—		46		46
Amortization of net loss		—		50		50		—		24		24
Net periodic cost	$	—	$	137	$	137	$	—	$	108	$	108
Pension:
Increase (decrease) in minimum liability included in other comprehensive income (loss)	$	(1,794)		(8)	$	(1,802)	$	(231)		2	$	(229)
Post Retirement:
Increase in minimum liability included in other comprehensive income		—		(170)		(170)		—		79		79
Total:
Increase (decrease) in minimum liability included in comprehensive income (loss)	$	(1,794)	$	(178)	$	(1,972)	$	(231)	$	81	$	(150)

Schedule of Changes in Projected Benefit Obligations

The following table presents an analysis of the changes in 2021 and 2020 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2021						2020
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	14,403	$	426	$	14,829	$	13,447	$	514	$	13,961
Interest cost		243		11		254		263		15		278
Changes in actuarial assumptions		(658)		(6)		(664)		324		7		331
Foreign exchange impact		670		—		670		629		—		629
Benefits paid		(341)		(92)		(433)		(260)		(110)		(370)
Projected benefit obligation at end of year	$	14,317	$	339	$	14,656	$	14,403	$	426	$	14,829
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	9,740	$	—	$	9,740	$	8,238	$	—	$	8,238
Actual gain on plan assets		1,655		—		1,655		929		—		929
Company contributions		457		92		549		437		110		547
Foreign exchange impact		410		—		410		396		—		396
Benefits paid		(341)		(92)		(433)		(260)		(110)		(370)
Fair value of plan assets at end of year	$	11,921	$	—	$	11,921	$	9,740		—	$	9,740
Funded status \ net amount recognized	$	(2,396)	$	(339)	$	(2,735)	$	(4,663)	$	(426)	$	(5,089)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—	$	1,703	$	1,703	$	—	$	1,516	$	1,516
Service cost		—		45		45		—		38		38
Interest cost		—		42		42		—		46		46
Changes in actuarial assumptions		—		(120)		(120)		—		103		103
Projected benefit obligation at end of year	$	—	$	1,670	$	1,670	$	—	$	1,703	$	1,703
Funded status \ net amount recognized	$	—	$	(1,670)	$	(1,670)	$	—	$	(1,703)	$	(1,703)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2021						2020
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Accrued benefit liability	$	(2,396)	$	(339)	$	(2,735)	$	(4,663)	$	(426)	$	(5,089)
Deferred tax		—		17		17		—		14		14
Accumulated other comprehensive income		4,140		21		4,161		5,934		26		5,960
Net amount recognized	$	1,744	$	(301)	$	1,443	$	1,271	$	(386)	$	885
Post Retirement:
Accrued benefit liability	$	—	$	(1,670)	$	(1,670)	$	—	$	(1,703)	$	(1,703)
Deferred tax		—		78		78		—		10		10
Accumulated other comprehensive income		—		57		57		—		160		160
Net amount recognized	$	—	$	(1,535)	$	(1,535)	$	—	$	(1,533)	$	(1,533)
Total pension and post retirement:
Accrued benefit liability	$	(2,396)	$	(2,009)	$	(4,405)	$	(4,663)	$	(2,129)	$	(6,792)
Deferred tax		—		95		95		—		24		24
Accumulated other comprehensive income		4,140		78		4,218		5,934		186		6,120
Net amount recognized	$	1,744	$	(1,836)	$	(92)	$	1,271	$	(1,919)	$	(648)
Accumulated Benefit Obligation:
Pension	$	(14,317)	$	(339)	$	(14,656)	$	(14,403)	$	(426)	$	(14,829)
Post Retirement		—		(1,670)		(1,670)		—		(1,703)		(1,703)
Total accumulated benefit obligation	$	(14,317)	$	(2,009)	$	(16,326)	$	(14,403)	$	(2,129)	$	(16,532)

Schedule of accrued benefit liability

Accrued benefit liability reported as:

	September 30,
	2021		2020
	(Amounts in thousands)
Current accrued benefit liability	$	308	$	321
Non-current accrued benefit liability		4,097		6,471
Total accrued benefit liability	$	4,405	$	6,792

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)
2022	$	436
2023	$	476
2024	$	515
2025	$	516
2026	$	531
Thereafter	$	1,339

Schedule of fair value 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, 2021								September 30, 2020
	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	$	93	$	93	$	—	$	—	$	471	$	471	$	—	$	—
Pooled funds		11,828		11,828		—		—		9,269		9,269		—		—
Total plan assets	$	11,921	$	11,921	$	—	$	—	$	9,740	$	9,740	$	—	$	—

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,
	2021		2020		2021		2020
Discount rate:	2.75	%	2.50	%	2.00	%	1.60	%
Expected return on plan assets:					4.00	%	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,
	2021		2020		2021		2020
Discount rate:	2.50	%	3.00	%	2.00	%	1.60	%
Expected return on plan assets:					4.00	%	3.80	%
Rate of compensation increase:					—	%	—	%