Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2019

Compensation and Retirement Disclosure [Abstract]

Funded Status and Amounts Recognized in Consolidated Balance Sheet

	September 30,
	2019		2018
Benefit obligation at beginning of fiscal year	$	11,144	$	3,565
Benefit obligation through acquisition		—		7,852
Service cost		599		382
Interest cost		118		75
Actuarial loss		831		(165)
Benefits paid		(811)		(685)
Employee contributions		273		191
Settlements paid		—		—
Curtailment gain		—		—
Foreign currency translation		(239)		(71)
Benefit obligation at end of fiscal year	$	11,915	$	11,144
Fair value of assets at beginning of fiscal year	$	7,078	$	2,225
Fair value of assets through acquisition		—		5,052
Actual return on plan assets		(179)		69
Disbursements		(811)		(685)
Employer contributions		370		266
Employee contributions		273		191
Settlements paid		—		—
Foreign currency translation		(157)		(40)
Fair value of assets at end of fiscal year	$	6,574	$	7,078
Accrued benefit obligation	$	5,341	$	4,066

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, 2019 and 2018 (in thousands):

	September 30,
	2019		2018
Accrued compensation and benefits	$	366	$	431
Long-term pension liability		4,975		3,635
	$	5,341	$	4,066

Components of Net Pension Cost

The components of the Company’s net pension cost for the fiscal years ended September 30, 2019, 2018 and 2017 are as follows (in thousands):

	Year Ended September 30,
	2019		2018		2017
Service cost	$	599	$	382	$	268
Interest cost		118		75		22
Amortization of losses		(18)		5		7
Expected return on plan assets		(74)		(66)		(130)
Net periodic pension cost	$	625	$	396	$	167
Settlement gain		—		—		(259)
Total pension cost (gain)	$	625	$	396	$	(92)

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, 2019 and 2018 (in thousands):

	September 30,
	2019		2018
Net gain	$	(854)	$	(191)
Amortization of net loss		30		(7)
Total recognized in other comprehensive income (loss)		(824)		(198)
Total recognized in net periodic pension cost and other comprehensive income (loss)	$	(198)	$	593

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

	Year Ended September 30,
	2019		2018		2017
Discount rate	0.55	%	1.04	%	0.88	%
Expected return on plan assets	1.01	%	1.06	%	1.75	%
Expected rate of compensation increases	1.12	%	1.19	%	1.54	%

Asset Allocation of Plan Assets

The allocation of the Plans’ assets at September 30, 2019 is as follows:

	September 30,
	2019
Cash and cash equivalents	1	%
Debt securities	48
Equity securities	20
Other	31
	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, 2019 are as follows (in thousands):

	As of September 30, 2019
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	6,486	$	—	$	6,486
Taiwan collective trust		—		88		—		88
Total	$	—	$	6,574	$	—	$	6,574

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

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,
2020	$	366
2021		370
2022		373
2023		377
2024		381
Thereafter		3,474