Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

12 Months Ended

Sep. 30, 2022

Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

Note 17. Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

Comprehensive income (loss) includes changes in equity that result from transactions and economic events from non-owner sources. Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) items, including pension and foreign currency translation adjustments, net of tax when applicable.

Comprehensive Income (Loss)

	Year Ended September 30,
	2020						2021						2022
	Pre-tax		Tax		Net		Pre-tax		Tax		Net		Pre-tax		Tax		Net
Net income (loss)					$	(6,478)					$	(8,683)					$	45,087
Other comprehensive income (loss):
Pension and postretirement:
Net gain (loss) arising during period	$	11,121		(2,381)		8,740	$	68,941		(16,044)		52,897	$	16,991		(3,924)		13,067
Amortization of prior service cost		228		(58)		170		228		(52)		176		239		(56)		183
Amortization of (gain) loss		9,129		(2,409)		6,720		7,735		(1,802)		5,933		(240)		56		(184)
Foreign currency translation adjustment		3,690		—		3,690		3,254		—		3,254		(11,817)		—		(11,817)
Other comprehensive income (loss)	$	24,168	$	(4,848)		19,320	$	80,158	$	(17,898)		62,260	$	5,173	$	(3,924)		1,249
Total comprehensive income (loss)					$	12,842					$	53,577					$	46,336

Accumulated Other Comprehensive Income (Loss)

	Year Ended September 30, 2021
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2020	$	(65,393)	$	613	$	(9,821)	$	(74,601)
Other comprehensive income (loss) before reclassifications		44,493		8,404		3,254		56,151
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		228		—		—		228
Actuarial losses (1)		7,735		—		—		7,735
Tax benefit		(1,854)		—		—		(1,854)
Net current-period other comprehensive income (loss)		50,602		8,404		3,254		62,260
Accumulated other comprehensive income (loss) as of September 30, 2021	$	(14,791)	$	9,017	$	(6,567)	$	(12,341)

	Year Ended September 30, 2022
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2021	$	(14,791)	$	9,017	$	(6,567)	$	(12,341)
Other comprehensive income (loss) before reclassifications		(2,557)		15,624		(11,817)		1,250
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		239		—		—		239
Actuarial losses (1)		—		(240)		—		(240)
Tax benefit		(56)		56		—		—
Net current-period other comprehensive income (loss)		(2,374)		15,440		(11,817)		1,249
Accumulated other comprehensive income (loss) as of September 30, 2022	$	(17,165)	$	24,457	$	(18,384)	$	(11,092)

(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost.