Pension and Retirement Plans (Tables)

9 Months Ended

Jun. 30, 2023

Pension and Retirement Plans

Schedule of Net Benefit Costs

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

	Three Months Ended June 30,
	2023						2022
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	110	$	4	$	114	$	68	$	2	$	70
Expected return on plan assets		(148)		—		(148)		(118)		—		(118)
Amortization of past service costs		1		—		1		2		—		2
Amortization of net (gain) loss		—		(1)		(1)		24		—		24
Net periodic (benefit) cost	$	(37)	$	3	$	(34)	$	(24)	$	2	$	(22)
Post Retirement:
Service cost	$	—	$	19	$	19	$	—	$	9	$	9
Interest cost		—		4		4		—		12		12
Amortization of net loss (gain)		—		84		84		—		(10)		(10)
Net periodic cost	$	—	$	107	$	107	$	—	$	11	$	11

	Nine months ended June 30,
	2023						2022
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	321	$	11	$	332	$	206	$	7	$	213
Expected return on plan assets		(430)		—		(430)		(354)		—		(354)
Amortization of past service costs		5		—		5		6		—		6
Amortization of net (gain) loss		—		(3)		(3)		73		1		74
Net periodic (benefit) cost	$	(104)	$	8	$	(96)	$	(69)	$	8	$	(61)
Post Retirement:
Service cost	$	—	$	31	$	31	$	—	$	31	$	31
Interest cost		—		35		35		—		35		35
Amortization of net gain		—		(14)		(14)		—		(14)		(14)
Net periodic cost	$	—	$	52	$	52	$	—	$	52	$	52

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
	June 30, 2023								September 30, 2022
	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	$	537	$	537	$	—	$	—	$	200	$	200	$	—	$	—
Fixed income		9,173		9,173		—		—		1,801		1,801		—		—
Equity		927		271		656		—		6,824		3,539		3,285		—
Total plan assets	$	10,637	$	9,981	$	656	$	—	$	8,825	$	5,540	$	3,285	$	—