(a)	Earnings before income taxes, and the related income tax provision were as follows:


Year Ended September 30,	2022			2021			2020
Domestic	$	(14,012	)	$	11,354		$	9,068
Foreign		68,329			79,097			50,225

Total earnings before income taxes	$	54,317			90,451			59,293

Provision (benefit) for income taxes -
Federal -
Current	$	(460	)	$	4,431		$	1,173
Deferred		(1,125	)		(2,595	)		744
State and local		451			1,163			1,170
Foreign -
Current		13,316			16,305			10,194
Deferred		(324	)		(260	)		(174	)

Total income tax provision	$	11,858		$	19,044		$	13,107

(b)	The following is a reconciliation between the statutory U.S. income tax rate and the effective rate derived by dividing the income tax provision by earnings before income taxes:


Year Ended September 30,	2022					2021					2020
Computed income taxes at statutory rate	$	11,407		21.0	%	$	18,995		21.0	%	$	12,452		21.0	%
Increase (decrease) in taxes resulting from -
State and local income taxes		362		0.7			1,204		1.3			773		1.3
Foreign-Derived Intangible Income tax		—		—			(563	)	(0.6	)		(136	)	(0.2	)
Global Intangible Low Taxed Income (“GILTI”) tax		6,924		12.7			8,061		8.9			4,970		8.4
Foreign tax credit		(6,572	)	(12.1	)		(7,802	)	(8.6	)		(4,767	)	(8.0	)
Foreign tax rate differences		(1,679	)	(3.1	)		(869	)	(1.0	)		(534	)	(0.9	)
DOJ LeadCare legal matter accrual		2,100		3.9			—		—			—		—
Uncertain tax position activity		166		0.3			205		0.2			62		0.1
Valuation allowance		(197	)	(0.4	)		729		0.8			229		0.3
Stock-based compensation		825		1.5			(498	)	(0.5	)		41		0.1
Transaction costs		—		—			—		—			548		0.9
Unrepatriated earnings		(1,148	)	(2.1	)		680		0.8			185		0.3
Other, net		(330	)	(0.6	)		(1,098	)	(1.2	)		(716	)	(1.2	)

	$	11,858		21.8	%	$	19,044		21.1	%	$	13,107		22.1	%

The Company’s GILTI and foreign tax credit details were as follows:


Year Ended September 30,	2022			2021			2020
U.S. GILTI inclusion	$	32,971		$	38,384		$	23,666
Resulting permanent tax expense		6,924			8,061			4,970
Offsetting foreign tax credit		(6,572	)		(7,802	)		(4,767	)

(c)	The components of net deferred taxes were as follows:


As of September 30,	2022			2021
Deferred tax assets -
Valuation reserves and non-deductible expenses	$	4,274		$	4,939
Stock compensation expense not deductible		2,609			2,276
Net operating loss and tax credit carryforwards		12,108			12,711
Intangible asset basis differences and amortization		1,254			505
Unrepatriated earnings		1,205			—
Other		1,357			1,512

Subtotal		22,807			21,943
Less valuation allowance		(1,427	)		(1,624	)

Deferred tax assets		21,380			20,319

Deferred tax liabilities -
Property, plant and equipment basis differences and depreciation		(5,540	)		(4,778	)
Intangible asset basis differences and amortization		(6,218	)		(7,000	)
Unrepatriated earnings		(922	)		(865	)

Deferred tax liabilities		(12,680	)		(12,643	)

Net deferred tax assets	$	8,700		$	7,676

For income tax purposes, we have recorded deferred tax assets related to operating loss and tax credit carryforwards of

$12,108

in foreign jurisdictions as of September 30, 2022, reduced by valuation reserves totaling

$1,125.

At September 30, 2021, such deferred tax assets totaled

$179 and $12,532

in U.S. and foreign jurisdictions, respectively, reduced by valuation reserves totaling

$1,322.

The operating loss carryforwards in foreign jurisdictions, the majority of which relate to Israel, have no expiration date. The aggregate amount of foreign operating loss carryforwards totaled approximately

$87,000

at September 30, 2022

The Company has recognized a net deferred tax asset

of $

283

and a

net

deferred tax liability of $

865

at September 30, 2022 and 2021, respectively, related to unrepatriated foreign earnings.

The realization of deferred tax assets is dependent upon the generation of future taxable income in the applicable jurisdictions. We have considered the levels of currently anticipated pre-tax income in U.S. and foreign jurisdictions in assessing the required level of the deferred tax asset valuation allowance including the characterization of the income as ordinary or capital. Taking into consideration historical and current operating results, and other factors, we believe that it is more likely than not that the net deferred tax asset of $21,380 will be realized. The amount of the net deferred tax asset considered realizable, however, could be reduced in future years if estimates of future taxable income are reduced.

We utilize a comprehensive model for the recognition, measurement, presentation and disclosure of uncertain tax positions, assuming full knowledge of all relevant facts by the applicable tax authorities. The total amount of unrecognized tax benefits at September 30, 2022 and 2021 related to such positions was $774 and $700, respectively, of which $700 at September 30, 2022 would favorably impact the effective tax rate if recognized. We generally recognize interest and penalties related to uncertain tax positions as a component of our income tax provision. During fiscal 2022 and 2021, such penalties and interest totaled approximately $24 and $31, respectively. We had approximately $194 accrued for the payment of interest and penalties at September 30, 2022, compared to $170 accrued at September 30, 2021. The amount of our liability for uncertain tax positions expected to be paid or settled in the next 12 months is uncertain.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:


Year Ended September 30,	2022			2021			2020
Unrecognized income tax benefits at beginning of year	$	700		$	568		$	509
Additions for tax positions of prior years		—			34			—
Reductions for tax positions of prior years		—			—			—
Additions for tax positions of current year		138			138			104
Tax examination and other settlements		(64	)		(40	)		(45	)

Unrecognized income tax benefits at end of year	$	774		$	700		$	568

We are subject to examination by the tax authorities in the U.S. (both federal and state) and the countries of Australia, Belgium, Canada, China, England, France, Germany, Holland, Israel and Italy. In the U.S., tax years subsequent to fiscal 2018 remain open. In countries outside the U.S., open tax years generally range from fiscal 2017 and forward. However, in Australia and Belgium, the utilization of local net operating loss carryforwards extends the statute of limitations for examination well into the foreseeable future. To the extent that adjustments result from the completion of these examinations or the lapsing of statutes of limitation, they will affect tax liabilities in the period known. We believe that the results of any tax authority examinations would not have a significant adverse impact on our consolidated financial condition or results of operations.

Supplemental Consolidated Cash Flow Information (Income Taxes Paid)

Cash paid for income taxes totaled $26,824, $27,466 and $9,816 in fiscal 2022, 2021 and 2020, respectively.