Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2018

Compensation and Retirement Disclosure [Abstract]

Funded Status and Amounts Recognized in Consolidated Balance Sheet

The following tables set forth the funded status and amounts recognized in the Company’s Consolidated Balance Sheets as of September 30, 2018 and 2017 (in thousands):

	September 30,
	2018		2017
Benefit obligation at beginning of fiscal year	$	3,565	$	6,444
Benefit obligation through acquisition		7,852		—
Service cost		382		268
Interest cost		75		22
Actuarial loss		(165)		(601)
Benefits paid		(685)		—
Employee contributions		191		—
Settlements paid		—		(2,526)
Foreign currency translation		(71)		(42)
Benefit obligation at end of fiscal year	$	11,144	$	3,565
Fair value of assets at beginning of fiscal year	$	2,225	$	4,532
Fair value of assets through acquisition		5,052		—
Actual return on plan assets		69		55
Disbursements		(685)		(51)
Employer contributions		266		153
Employee contributions		191		101
Settlements paid		—		(2,526)
Foreign currency translation		(40)		(39)
Fair value of assets at end of fiscal year	$	7,078	$	2,225
Accrued benefit obligation	$	4,066	$	1,340

Pension Amounts Recorded Within Account Line Items of Consolidated Balance Sheets

The following table provides pension-related amounts and their classification within the accompanying Consolidated Balance Sheets as of September 30, 2018 and 2017 (in thousands):

	September 30,
	2018		2017
Accrued compensation and benefits	$	431	$	112
Long-term pension liability		3,635		1,228
	$	4,066	$	1,340

Components of Net Pension Cost

The components of the Company’s net pension cost for the fiscal years ended September 30, 2018, 2017 and 2016 are as follows (in thousands):

	Year Ended September 30,
	2018		2017		2016
Service cost	$	382	$	268	$	546
Interest cost		75		22		66
Amortization of losses		5		7		1
Expected return on plan assets		(66)		(130)		(156)
Net periodic pension cost	$	396	$	167	$	457
Curtailment gain		—		—		(227)
Settlement (gain) loss		—		(259)		—
Total pension cost (gain)	$	396	$	(92)	$	230

Other changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss

The following changes in Plans’ assets and benefit obligations were recognized in other comprehensive income (loss) as of September 30, 2018 and 2017 (in thousands):

	September 30,
	2018		2017
Net (gain) loss	$	(191)	$	(577)
Amortization of net loss		(7)		(7)
Curtailment gain		—		—
Settlement gain		—		259
Total recognized in other comprehensive income (loss)		(198)		(325)
Total recognized in net periodic pension cost and other comprehensive income (loss)	$	593	$	491

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

	Year Ended September 30,
	2018		2017		2016
Discount rate	1.04	%	0.88	%	0.40	%
Expected return on plan assets	1.06	%	1.75	%	1.75	%
Expected rate of compensation increases	1.19	%	1.54	%	1.31	%

Asset Allocation of Plan Assets

The allocation of the Plans’ assets at September 30, 2018 is as follows:

	September 30,
	2018
Cash and cash equivalents	3	%
Debt securities	69
Equity securities	6
Other	22
	100	%

Fair Value of Pension Assets by Asset Category and by Level

The fair values of pension assets by asset category and by level at September 30, 2018 are as follows (in thousands):

	As of September 30, 2018
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	6,754	$	—	$	6,754
Taiwan collective trust		—		324		—		324
Total	$	—	$	7,078	$	—	$	7,078

The fair values of pension assets by asset category and by level at September 30, 2017 are as follows (in thousands):

	As of September 30, 2017
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	1,886	$	—	$	1,886
Taiwan collective trust		—		339		—		339
Total	$	—	$	2,225	$	—	$	2,225

Expected Benefit Payments over the Next Ten Years

Benefit payments expected to be paid over the next five fiscal years and thereafter are as follows (in thousands):

Fiscal year ended September 30,
2019	$	266
2020		253
2021		267
2022		297
2023		293
Thereafter		117