Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2022

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,
	2022						2021
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	268	$	11	$	279	$	243	$	11	$	254
Expected return on plan assets		(449)		—		(449)		(398)		—		(398)
Amortization of past service costs		7		—		7		7		—		7
Amortization of net loss		97		1		98		181		4		185
Net periodic (benefit) cost	$	(77)	$	12	$	(65)	$	33	$	15	$	48
Post Retirement:
Service cost	$	—	$	44	$	44	$	—	$	45	$	45
Interest cost		—		46		46		—		42		42
Amortization of net (gain) loss		—		(7)		(7)		—		50		50
Net periodic cost	$	—	$	83	$	83	$	—	$	137	$	137
Pension:
Decrease in minimum liability included in other comprehensive income	$	(3,509)		(20)	$	(3,529)	$	(1,794)		(8)	$	(1,802)
Post Retirement:
Decrease in minimum liability included in other comprehensive income		—		(567)		(567)		—		(170)		(170)
Total:
Decrease in minimum liability included in other comprehensive income	$	(3,509)	$	(587)	$	(4,096)	$	(1,794)	$	(178)	$	(1,972)

Schedule of Changes in Projected Benefit Obligations

The following table presents an analysis of the changes in 2022 and 2021 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2022						2021
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	14,317	$	339	$	14,656	$	14,403	$	426	$	14,829
Interest cost		268		11		279		243		11		254
Changes in actuarial assumptions		(4,574)		(21)		(4,595)		(658)		(6)		(664)
Foreign exchange impact		(1,873)		—		(1,873)		670		—		670
Benefits paid		(412)		(68)		(480)		(341)		(92)		(433)
Projected benefit obligation at end of year	$	7,726	$	261	$	7,987	$	14,317	$	339	$	14,656
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	11,921	$	—	$	11,921	$	9,740	$	—	$	9,740
Actual (loss) gain on plan assets		(1,026)		—		(1,026)		1,655		—		1,655
Company contributions		253		68		321		457		92		549
Foreign exchange impact		(1,911)		—		(1,911)		410		—		410
Benefits paid		(412)		(68)		(480)		(341)		(92)		(433)
Fair value of plan assets at end of year	$	8,825	$	—	$	8,825	$	11,921	$	—	$	11,921
Funded status \ net amount recognized	$	1,099	$	(261)	$	838	$	(2,396)	$	(339)	$	(2,735)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—	$	1,670	$	1,670	$	—	$	1,703	$	1,703
Service cost		—		44		44		—		45		45
Interest cost		—		46		46		—		42		42
Changes in actuarial assumptions		—		(574)		(574)		—		(120)		(120)
Projected benefit obligation at end of year	$	—	$	1,186	$	1,186	$	—	$	1,670	$	1,670
Funded status \ net amount recognized	$	—	$	(1,186)	$	(1,186)	$	—	$	(1,670)	$	(1,670)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2022						2021
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Accrued benefit asset (liability)	$	1,099	$	(261)	$	838	$	(2,396)	$	(339)	$	(2,735)
Deferred tax		—		25		25		—		17		17
Accumulated other comprehensive income		631		9		640		4,140		21		4,161
Net amount recognized	$	1,730	$	(227)	$	1,503	$	1,744	$	(301)	$	1,443
Post Retirement:
Accrued benefit liability	$	—	$	(1,186)	$	(1,186)	$	—	$	(1,670)	$	(1,670)
Deferred tax		—		305		305		—		78		78
Accumulated other comprehensive (loss) income		—		(282)		(282)		—		57		57
Net amount recognized	$	—	$	(1,163)	$	(1,163)	$	—	$	(1,535)	$	(1,535)
Total pension and post retirement:
Accrued benefit asset (liability)	$	1,099	$	(1,447)	$	(348)	$	(2,396)	$	(2,009)	$	(4,405)
Deferred tax		—		330		330		—		95		95
Accumulated other comprehensive income		631		(273)		358		4,140		78		4,218
Net amount recognized	$	1,730	$	(1,390)	$	340	$	1,744	$	(1,836)	$	(92)
Accumulated Benefit Obligation:
Pension	$	(7,726)	$	(261)	$	(7,987)	$	(14,317)	$	(339)	$	(14,656)
Post Retirement		—		(1,186)		(1,186)		—		(1,670)		(1,670)
Total accumulated benefit obligation	$	(7,726)	$	(1,447)	$	(9,173)	$	(14,317)	$	(2,009)	$	(16,326)

Schedule of accrued benefit liability

Accrued benefit liability reported as:

	September 30,
	2022		2021
	(Amounts in thousands)
Non-current benefits assets	$	1,099	$	—
Current accrued benefit liability	$	110	$	308
Non-current accrued benefit liability		1,337		4,097
Total accrued benefit liability	$	1,447	$	4,405

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)
2023	$	473
2024	$	515
2025	$	538
2026	$	571
2027	$	602
Thereafter	$	1,085

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, 2022								September 30, 2021
	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	$	27	$	27	$	—	$	—	$	93	$	93	$	—	$	—
Pooled funds		8,798		5,513		3,285		—		11,828		7,747		4,081		—
Total plan assets	$	8,825	$	5,540	$	3,285	$	—	$	11,921	$	7,840	$	4,081	$	—

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,
	2022		2021		2022		2021
Discount rate:	5.14	%	2.75	%	5.2	%	2.00	%
Expected return on plan assets:					6.0	%	4.00	%

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,
	2022		2021		2022		2021
Discount rate:	2.75	%	2.50	%	5.2	%	2.0	%
Expected return on plan assets:					6.0	%	4.0	%