Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2023

Defined Benefit Plan Disclosure [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:

	Years ended September 30,
	2023						2022
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	429	$	13	$	442	$	268	$	11	$	279
Expected return on plan assets		(575)		—		(575)		(449)		—		(449)
Amortization of past service costs		7		—		7		7		—		7
Amortization of net (gain) loss		—		(4)		(4)		97		1		98
Net periodic (benefit) cost	$	(139)	$	9	$	(130)	$	(77)	$	12	$	(65)
Post Retirement:
Service cost	$	—	$	24	$	24	$	—	$	44	$	44
Interest cost		—		62		62		—		46		46
Amortization of net gain		—		(196)		(196)		—		(7)		(7)
Net periodic (benefit) cost	$	—	$	(110)	$	(110)	$	—	$	83	$	83
Pension:
Decrease in minimum liability included in other comprehensive income	$	(313)		(1)	$	(314)	$	(3,509)		(20)	$	(3,529)
Post Retirement:
Increase (decrease) in minimum liability included in other comprehensive income		—		70		70		—		(567)		(567)
Total:
(Decrease) increase in minimum liability included in other comprehensive income	$	(313)	$	69	$	(244)	$	(3,509)	$	(587)	$	(4,096)

Schedule of Changes in Projected Benefit Obligations

The following table presents an analysis of the changes in 2023 and 2022 of the benefit obligation, the plan assets and the funded status of the plans:

	Years Ended September 30
	2023						2022
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	7,726	$	261	$	7,987	$	14,317	$	339	$	14,656
Interest cost		429		13		442		268		11		279
Changes in actuarial assumptions		(317)		(4)		(321)		(4,574)		(21)		(4,595)
Foreign exchange impact		759		—		759		(1,873)		—		(1,873)
Benefits paid		(521)		(68)		(589)		(412)		(68)		(480)
Projected benefit obligation at end of year	$	8,076	$	202	$	8,278	$	7,726	$	261	$	7,987
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	8,825	$	—	$	8,825	$	11,921	$	—	$	11,921
Actual gain (loss) on plan assets		628		—		628		(1,026)		—		(1,026)
Company contributions		239		68		307		253		68		321
Foreign exchange impact		863		—		863		(1,911)		—		(1,911)
Benefits paid		(521)		(68)		(589)		(412)		(68)		(480)
Fair value of plan assets at end of year	$	10,034	$	—	$	10,034	$	8,825	$	—	$	8,825
Funded status \ net amount recognized	$	1,958	$	(202)	$	1,756	$	1,099	$	(261)	$	838
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—	$	1,186	$	1,186	$	—	$	1,670	$	1,670
Service cost		—		24		24		—		44		44
Interest cost		—		62		62		—		46		46
Changes in actuarial assumptions		—		(125)		(125)		—		(574)		(574)
Projected benefit obligation at end of year	$	—	$	1,147	$	1,147	$	—	$	1,186	$	1,186
Funded status \ net amount recognized	$	—	$	(1,147)	$	(1,147)	$	—	$	(1,186)	$	(1,186)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized in the consolidated balance sheet consist of:

	Years Ended September 30
	2023						2022
	Foreign		U.S.		Total		Foreign		U.S.		Total
	(Amounts in thousands)
Pension:
Accrued benefit asset (liability)	$	1,958	$	(202)	$	1,756	$	1,099	$	(261)	$	838
Deferred tax		—		26		26		—		25		25
Accumulated other comprehensive income		318		8		326		631		9		640
Net amount recognized	$	2,276	$	(168)	$	2,108	$	1,730	$	(227)	$	1,503
Post Retirement:
Accrued benefit liability	$	—	$	(1,147)	$	(1,147)	$	—	$	(1,186)	$	(1,186)
Deferred tax		—		277		277		—		305		305
Accumulated other comprehensive loss		—		(240)		(240)		—		(282)		(282)
Net amount recognized	$	—	$	(1,110)	$	(1,110)	$	—	$	(1,163)	$	(1,163)
Total pension and post retirement:
Accrued benefit asset (liability)	$	1,958	$	(1,349)	$	609	$	1,099	$	(1,447)	$	(348)
Deferred tax		—		303		303		—		330		330
Accumulated other comprehensive income (loss)		318		(232)		86		631		(273)		358
Net amount recognized	$	2,276	$	(1,278)	$	998	$	1,730	$	(1,390)	$	340
Accumulated Benefit Obligation:
Pension	$	(8,076)	$	(202)	$	(8,278)	$	(7,726)	$	(261)	$	(7,987)
Post Retirement		—		(1,147)		(1,147)		—		(1,186)		(1,186)
Total accumulated benefit obligation	$	(8,076)	$	(1,349)	$	(9,425)	$	(7,726)	$	(1,447)	$	(9,173)

Schedule of accrued benefit liability

Accrued benefit assets and liabilities reported as:

	September 30,
	2023		2022
	(Amounts in thousands)
Non-current benefits assets	$	1,958	$	1,099
Current accrued benefit liability	$	98	$	110
Non-current accrued benefit liability		1,251		1,337
Total accrued benefit liability	$	1,349	$	1,447

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)
2024	$	575
2025	$	603
2026	$	643
2027	$	681
2028	$	730
Thereafter	$	1,249

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, 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	$	428	$	428	$	—	$	—	$	200	$	200	$	—	$	—
Fixed income		8,703		7,251		1,452		—		1,801		1,253		548		—
Equity		903		266		637		—		6,824		3,539		3,285		—
Total plan assets	$	10,034	$	7,945	$	2,089	$	—	$	8,825	$	4,992	$	3,833	$	—

Projected Benefit Obligations

Defined Benefit Plan Disclosure [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,
	2023		2022		2023		2022
Discount rate:	5.62	%	5.14	%	5.4	%	5.2	%
Expected return on plan assets:					5.1	%	6.0	%

Net Periodic Benefit Cost

Defined Benefit Plan Disclosure [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,
	2023		2022		2023		2022
Discount rate:	5.14	%	2.75	%	5.4	%	5.2	%
Expected return on plan assets:					5.1	%	6.0	%