POST EMPLOYMENT BENEFITS (Tables)

12 Months Ended

Sep. 30, 2024

Retirement Benefits [Abstract]

Schedule of Reconciliation of Projected Benefit Obligations

The following tables summarize the changes in the benefit obligation funded status of the Pension Plan and amounts reflected in the Company’s consolidated balance sheets as of September 30, 2024 and 2023.

	Fiscal Year Ended September 30,		Fiscal Year Ended September 30,
	2024		2023
Accumulated benefit obligation:	$	15,545	$	12,957
Change in projected benefit obligation:
Projected benefit obligation, beginning of period	$	12,957	$	12,812
Other	254		—
Interest cost	741		733
Benefits paid	(684)		(570)
Foreign currency translation adjustment	1,328		1,235
Actuarial gains (losses)	949		(1,253)
Projected benefit obligation at end of period	15,545		12,957
Change in fair value of plan assets:
Fair value of plan assets, beginning of period	$	15,993	$	14,385
Actual gain (loss) on plan assets	1,764		(427)
Employer contributions	—		1,226
Foreign currency translation adjustment	1,614		1,379
Benefits paid	(684)		(570)
Fair value of plan assets, end of period	18,687		15,993
Funded status	$	3,142	$	3,036

Schedule of Components of Net Periodic Benefit Cost

The net periodic benefit costs, which are presented within general and administrative expenses, under the Pension Plan were as follows:

	Fiscal Year Ended September 30,		Fiscal Year Ended September 30,
	2024		2023
Components of net periodic benefit expense:
Interest cost	741		733
Expected return on assets	(786)		(798)
Amortization of prior gain	(142)		(152)
Net periodic benefit cost	$	(187)	$	(217)

Schedule of Major Assumptions for Net Periodic Benefit Costs and Calculated Benefit Obligation

The major assumptions used in determining the net periodic benefit costs for the fiscal year ended September 30, 2024 and 2023:

	Fiscal Year Ended September 30,		Fiscal Year Ended September 30,
	2024		2023
Discount rate	5.67	%	5.33	%
Expected return on plan assets	4.85	%	4.96	%

At September 30, 2024, we are increasing our long-term rate of return assumption to 5.20% for pension plan assets. The major assumptions used in determining benefit obligations were as follows:

	Fiscal Year Ended September 30,		Fiscal Year Ended September 30,
	2024		2023
Discount rate	5.04	%	5.67	%
Rate of compensation increases	0.00	%	0.00	%

Schedule of Plan Assets Distribution

Plan assets distribution was as follows:

	Fiscal Year Ended September 30,		Fiscal Year Ended September 30,
	2024		2023
Cash	2.69	%	3.31	%
Equity securities	3.47		2.35
Debt securities	91.05		91.23
Real estate mutual fund	1.10		1.20
Other	1.69		1.91
Total	100.00	%	100.00	%

Schedule Plan Assets at Fair Value

The fair value of total plan assets by asset category and fair value hierarchy levels as of September 30, 2024 were as follows:

	Fair value as of September 30, 2024		Fair Value Measurements at Reporting Date Using:
			Level 1		Level 2		Level 3
Cash	$	432	$	432	$	—	$	—
Fixed income securities:
Investment grade corporate bonds	9,300		—		9,300		—
Government bonds	7,360		—		7,360		—
Other types of investments:
Multi-asset fund	1,595		—		1,595
Total	$	18,687	$	432	$	18,255	$	—

The fair value of total plan assets by asset category and fair value hierarchy levels as of September 30, 2023 were as follows:

	Fair value as of September 30, 2023		Fair Value Measurements at Reporting Date Using:
			Level 1		Level 2		Level 3
Cash	$	431	$	431	$	—	$	—
Fixed income securities:
Investment grade corporate bonds	14,184		—		14,184		—
Other types of investments:
Multi-asset fund	1,378		—		1,378		—
Total	$	15,993	$	431	$	15,562	$	—

Schedule of Anticipated Future Benefit Payments

Estimated pension benefit payments expected to be paid in cash in each of the next five years and in the aggregate for the following five years thereafter are as follows:

	2025		2026		2027		2028		2029		Thereafter		Total
Projected Benefit Payments	$	726	$	863	$	1,080	$	908	$	897	$	4,786	$	9,260