POST EMPLOYMENT BENEFITS (Tables)

12 Months Ended

Sep. 30, 2022

POST EMPLOYMENT BENEFITS

Schedule of changes in the benefit obligation funded status of the Company's defined benefit plans and amounts reflected in the Company's consolidated balance sheets

	Fiscal Year Ended
	September 30,
	2022
Accumulated benefit obligation:	$	12,812
Change in projected benefit obligation:
Projected benefit obligation, acquisition date	$	24,302
Service cost		-
Interest cost		381
Contributions by plan participants		-
Benefits paid		(595)
Foreign currency translation adjustment		(3,370)
Actuarial (gains) losses		(7,906)
Projected benefit obligation at end of period		12,812
Change in fair value of plan assets:
Fair value of plan assets, acquisition date	$	21,269
Actual loss on plan assets		(3,948)
Employer contributions		1,059
Foreign currency translation adjustment		(3,400)
Benefits paid		(595)
Fair value of plan assets, end of period		14,385
Funded status	$	1,573

Schedule of components of net periodic benefit costs

	Fiscal Year Ended
	September 30,
	2022
Components of net periodic benefit expense:
Service cost	$	-
Interest cost		381
Expected return on assets		(744)
Net periodic benefit cost	$	(362)

Schedule of major assumptions used in determining the net periodic benefit costs

	Fiscal Year Ended
	September 30,
	2022
Discount rate		1.85	%
Expected return on plan assets		4.01	%

	Fiscal Year Ended
	September 30,
	2022
Discount rate		5.33	%
Rate of compensation increases		-

Schedule of plan assets distribution

	Fiscal Year Ended
	September 30,
Cash	24.90	%
Equity securities	6.20
Debt securities	49.50
Real estate mutual fund	5.90
Other	13.50
Total	100.00	%

Schedule of fair value of total plan assets by asset category

	Fair value as of		Fair Value Measurements at Reporting Date Using:
	September 30, 2022		Level 1		Level 2		Level 3
Cash	$	409	$	409	$	-	$	-
Fixed income securities:
Investment grade corporate bonds		4,408		-		4,408		-
Other types of investments:
Multi-asset fund		9,568				9,568
Total	$	14,385	$	409	$	13,976	$	-

Schedule of estimated pension benefit payments expected to be paid in cash in each of the next five years and in the aggregate for the following five years thereafter

	2023		2024		2025		2026		2027		Thereafter		Total
Projected Benefit Payments	$	632	$	717	$	603	$	718	$	898	$	3,780	$	7,348