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Retirement Plan (Tables)
12 Months Ended
Sep. 30, 2012
Compensation and Retirement Disclosure [Abstract]  
Schedule of Defined Benefit Plans Disclosures
The changes in the benefit obligation and plan assets for the Benefit Plan described above were as follows:
 
2012
 
2011
 
(in thousands)
Change in projected benefit obligation:
 
 
 
Beginning benefit obligation
$
5,178

 
$
4,002

Service cost
195

 
165

Interest cost
108

 
83

Actuarial loss
75

 
820

Currency exchange rate changes
205

 
108

Assumed liability in business combination
286

 

Ending projected benefit obligation
$
6,047

 
$
5,178

Schedule of Changes in Fair Value of Plan Assets
 
2012
 
2011
 
(in thousands)
Change in fair value plan assets:
 
 
 
Beginning fair value of plan assets
$
2,079

 
$
1,955

Actual return on plan assets
19

 
19

Employer contributions
70

 
52

Currency exchange rate changes
83

 
53

Assets acquired in business combination
259

 

Ending fair value of plan assets
$
2,510

 
$
2,079

Schedule of Amounts Recognized in Balance Sheet
The following table summarizes the amounts recognized on the consolidated balance sheet as of September 30:
 
2012
 
2011
 
(in thousands)
Other long-term liabilities
$
3,537

 
$
3,099

Accumulated other comprehensive income (net of tax of $204 in 2012)
2,126

 
2,155

Amount recognized
$
5,663

 
$
5,254

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss)
The following table summarizes the amounts recorded in accumulated other comprehensive income (loss) before taxes, as of September 30:
 
2012
 
2011
 
(in thousands)
Net transition asset
$
234

 
$
311

Net actuarial loss
(2,564
)
 
(2,466
)
Defined benefit plans, net
$
(2,330
)
 
$
(2,155
)
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets
The following table summarizes the accumulated benefit obligation as of September 30:
 
2012
 
2011
 
(in thousands)
Accumulated benefit obligation
$
3,745

 
$
3,026

Schedule of Assumptions Used
Weighted-average actuarial assumptions used to determine benefit obligations and plan assets for the Benefit Plan at September 30 were as follows:
 
2012
 
2011
Discount rate
1.90-2.00%
 
2.00
%
Expected return on plan assets
1.90-2.00%
 
2.00
%
Rate of compensation increase
3.00-4.00%
 
3.00
%
Schedule of Net Benefit Costs
The net periodic benefit cost for the Benefit Plan included the following components at September 30:
 
2012
 
2011
 
2010
 
(in thousands)
Service cost
$
195

 
$
165

 
$
94

Interest cost
108

 
83

 
46

Expected return on plan assets
(44
)
 
(40
)
 
(38
)
Amortization of deferred amount
36

 
2

 
(58
)
Net periodic benefit cost
$
295

 
$
210

 
$
44

Schedule of Expected Benefit Payments
The following table reflects the benefit payments, which include the amount that will be funded from retiree contributions that the Company expects to pay in the periods noted (in thousands):
Fiscal year ending:
 
2013
$
296

2014
$
374

2015
$
47

2016
$
150

2017
$
68

2018-2022
$
3,412