Pension and Retirement Plans (Tables)

6 Months Ended

Mar. 31, 2024

Pension and Retirement Plans

Schedule of Net Benefit Costs

The components of net periodic benefit costs related to the US and UK plans are as follows:

	Three Months Ended March 31,
	2024						2023
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	109	$	3	$	112	$	105	$	3	$	108
Expected return on plan assets		(146)		—		(146)		(140)		—		(140)
Amortization of past service costs		2		—		2		2		—		2
Amortization of net (gain) loss		—		(2)		(2)		—		(1)		(1)
Net periodic (benefit) cost	$	(35)	$	1	$	(34)	$	(33)	$	2	$	(31)
Post Retirement:
Service cost	$	—	$	6	$	6	$	—	$	6	$	6
Interest cost		—		16		16		—		16		16
Amortization of net gain		—		(43)		(43)		—		(49)		(49)
Net periodic benefit	$	—	$	(21)	$	(21)	$	—	$	(27)	$	(27)

	Six months ended March 31,
	2024						2023
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	221	$	6	$	227	$	211	$	7	$	218
Expected return on plan assets		(296)		—		(296)		(282)		—		(282)
Amortization of past service costs		4		—		4		4		—		4
Amortization of net gain		—		(3)		(3)		—		(2)		(2)
Net periodic (benefit) cost	$	(71)	$	3	$	(68)	$	(67)	$	5	$	(62)
Post Retirement:
Service cost	$	—	$	12	$	12	$	—	$	12	$	12
Interest cost		—		32		32		—		31		31
Amortization of net gain		—		(86)		(86)		—		(98)		(98)
Net periodic benefit	$	—	$	(42)	$	(42)	$	—	$	(55)	$	(55)

Schedule of fair value of Plan Assets

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

	Fair Values as of
	March 31, 2024								September 30, 2023
	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	$	137	$	137	$	—	$	—	$	428	$	428	$	—	$	—
Fixed income		9,682		8,142		1,540		—		8,703		7,251		1,452		—
Equity		1,061		292		769		—		903		266		637		—
Total plan assets	$	10,880	$	8,571	$	2,309	$	—	$	10,034	$	7,945	$	2,089	$	—