Pension and Retirement Plans (Tables)

9 Months Ended

Jun. 30, 2025

Pension and Retirement Plans

Schedule of net benefit costs

	Three Months Ended June 30,
	2025						2024
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	135	$	2	$	137	$	112	$	2	$	114
Expected return on plan assets		(156)		—		(156)		(149)		—		(149)
Amortization of past service costs		2		—		2		2		—		2
Amortization of net gain		—		(2)		(2)		—		(1)		(1)
Net periodic (benefit) cost	$	(19)	$	—	$	(19)	$	(35)	$	1	$	(34)
Post Retirement:
Service cost	$	—	$	7	$	7	$	—	$	5	$	5
Interest cost		—		14		14		—		16		16
Amortization of net gain		—		(29)		(29)		—		(43)		(43)
Net periodic benefit	$	—	$	(8)	$	(8)	$	—	$	(22)	$	(22)

	Nine Months Ended June 30,
	2025						2024
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	344	$	6	$	350	$	333	$	8	$	341
Expected return on plan assets		(400)		—		(400)		(445)		—		(445)
Amortization of past service costs		6		—		6		6		—		6
Amortization of net gain		—		(5)		(5)		—		(4)		(4)
Net periodic (benefit) cost	$	(50)	$	1	$	(49)	$	(106)	$	4	$	(102)
Post Retirement:
Service cost	$	—	$	20	$	20	$	—	$	17	$	17
Interest cost		—		44		44		—		48		48
Amortization of net gain		—		(89)		(89)		—		(129)		(129)
Net periodic benefit	$	—	$	(25)	$	(25)	$	—	$	(64)	$	(64)

Schedule of fair value of plan assets

	Fair Values as of
	June 30, 2025								September 30, 2024
	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	$	183	$	183	$	—	$	—	$	65	$	65	$	—	$	—
Fixed income		—		—		—		—		10,388		8,714		1,674		—
Buy-in contract*		8,845		—		—		8,845		—		—		—		—
Equity		—		—		—		—		913		263		650		—
Total plan assets	$	9,028	$	183	$	—	$	8,845	$	11,366	$	9,042	$	2,324	$	—

*This fair value is as of March 31, 2025 and is based on the latest information available. The buy-in contract is valued on an insurer pricing basis, which reflects the purchase price adjusted for changes in discount rates and other actuarial assumptions, which approximates fair value. Due to this, the buy-in contract is classified as a Level 3. The fair value of the buy-in contract can vary significantly based on the 20-year U.K. gilt yield, which was around 4.5% as of September 30, 2024 and 5.2% as of March 31, 2025 leading to a decrease in fair value. Additionally, the profit realized by the insurance company is not considered in the fair value and a decrease will occur from payments made to the pensioners.