DEFINED BENEFIT PLAN

3 Months Ended

Dec. 31, 2021

DEFINED BENEFIT PLAN

DEFINED BENEFIT PLAN

13.         DEFINED BENEFIT PLAN

The Company has a defined benefit plan in the U.K., the Harlan Laboratories UK Limited Occupational Pension Scheme (the "Pension Plan"), which operated through April 2012. As of April 30, 2012, the accumulation of plan benefits of employees in the Pension Plan was permanently suspended and therefore the Pension Plan was curtailed. During the year ending September 30, 2022, the Company expects to contribute $1,078 to the Pension Plan. As of December 31, 2021, the unfunded defined benefit plan obligation of $865 is included in other liabilities (non-current) in the condensed consolidated balance sheets.

The following table provides the components of net periodic benefit costs for the Pension Plan, which is included in general and administrative in the condensed consolidated statement of operations.

	Three Months Ended
	December 31,
	2021		2020
Components of net periodic benefit expense:
Interest cost	$	58	$	-
Expected return on assets		(109)		-
Amortization of prior loss		161		-
Net periodic benefit cost	$	110	$	-