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

12 Months Ended

Sep. 30, 2023

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,
	2021						2022						2023
	Pre-tax		Tax		Net		Pre-tax		Tax		Net		Pre-tax		Tax		Net
Net income (loss)					$	(8,683)					$	45,087					$	41,975
Other comprehensive income (loss):
Pension and postretirement:
Net gain (loss) arising during period	$	68,941		(16,044)		52,897	$	16,991		(3,924)		13,067	$	16,008		(3,700)		12,308
Amortization of prior service cost		228		(52)		176		239		(56)		183		233		(55)		178
Amortization of (gain) loss		7,735		(1,802)		5,933		(240)		56		(184)		(2,279)		529		(1,750)
Foreign currency translation adjustment		3,254		—		3,254		(11,817)		—		(11,817)		6,729		—		6,729
Other comprehensive income (loss)	$	80,158	$	(17,898)		62,260	$	5,173	$	(3,924)		1,249	$	20,691	$	(3,226)		17,465
Total comprehensive income (loss)					$	53,577					$	46,336					$	59,440

Accumulated Other Comprehensive Income (Loss)

	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)

	Year Ended September 30, 2023
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2022	$	(17,165)	$	24,457	$	(18,384)	$	(11,092)
Other comprehensive income (loss) before reclassifications		1,401		10,907		6,729		19,037
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		233		—		—		233
Actuarial losses (1)		—		(2,279)		—		(2,279)
Tax benefit		(55)		529		—		474
Net current-period other comprehensive income (loss)		1,579		9,157		6,729		17,465
Accumulated other comprehensive income (loss) as of September 30, 2023	$	(15,586)	$	33,614	$	(11,655)	$	6,373

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