ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Jun. 30, 2023

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in each component of accumulated other comprehensive income (loss) were as follows:


	Three months ended June 30,				Nine months ended June 30,
	2023		2022		2023		2022
Foreign currency translation:
Beginning accumulated foreign currency translation	$	224,000	$	249,000	$	222,000	$	262,000
Change in cumulative translation adjustment before reclassifications	15,000		(108,000)		17,000		(121,000)

Income taxes	—		—		—		—
Net current period other comprehensive income (loss)	15,000		(108,000)		17,000		(121,000)
Ending accumulated foreign currency translation	239,000		141,000		239,000		141,000
Retirement plans:
Beginning accumulated retirement plans benefit income (cost)	1,032,000		(230,000)		1,072,000		(230,000)
Amortization of net actuarial gain	(20,000)		—		(60,000)		—


Income taxes	—		—		—		—
Net current period other comprehensive loss	(20,000)		—		(60,000)		—
Ending accumulated retirement plans benefit income (cost)	1,012,000		(230,000)		1,012,000		(230,000)
Accumulated other comprehensive income (loss), net of taxes	$	1,251,000	$	(89,000)	$	1,251,000	$	(89,000)

The amortization of net actuarial gain for the retirement plans are included in the computation of net periodic benefit (income) cost which is a component of “General and administrative” expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 7 for additional details).