Pension and Retirement Plans (Tables)

3 Months Ended

Dec. 31, 2021

Pension and Retirement Plans

Schedule of Net Benefit Costs

The components of net periodic benefit costs related to the U.S. and U.K. plans are as follows:

	Three Months Ended December 31,
	2021						2020
	U.K.		U.S.		Total		U.K.		U.S.		Total
	(Amounts in thousands)
Pension:
Interest cost	$	71	$	2	$	73	$	58	$	3	$	61
Expected return on plan assets		(122)		—		(122)		(97)		—		(97)

Amortization of past service costs		2		—		2		2		—		2
Amortization of net gain		25		—		25		44		1		45
Net periodic benefit cost	$	(24)	$	2	$	(22)	$	7	$	4	$	11
Post Retirement:
Service cost	$	—	$	11	$	11	$	—	$	11	$	11
Interest cost		—		12		12		—		11		11
Amortization of net (gain) loss		—		(2)		(2)		—		13		13
Net periodic cost	$	—	$	21	$	21	$	—	$	35	$	35

Schedule of fair value of Plan Assets

The fair value of the assets held by the U.K. pension plan by asset category are as follows:

	Fair Values as of
	December 31, 2021								September 30, 2021
	Fair Value Measurements Using Inputs Considered as								Fair Value Measurements Using Inputs Considered as
Asset Category	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
	(Amounts in thousands)
Cash on deposit	$	162	$	162	$	—	$	—	$	93	$	93	$	—	$	—
Pooled funds		12,392		12,392		—		—		11,828		11,828		—		—
Total plan assets	$	12,554	$	12,554	$	—	$	—	$	11,921	$	11,921	$	—	$	—