Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2015

Compensation and Retirement Disclosure [Abstract]

Funded Status and Amounts Recognized in Consolidated Balance Sheet

The Company uses September 30th as a measurement date to determine net periodic benefit costs, benefit obligations and the value of plan assets for all plans. The following tables set forth the funded status and amounts recognized in the Company’s Consolidated Balance Sheets as of September 30, 2015 and 2014 (in thousands):

	September 30,
	2015			2014
Benefit obligation at beginning of fiscal year	$	8,213		$	7,107
Service cost	482			406
Interest cost	124			154
Actuarial loss	733			968
Benefits paid	(209		)	(141		)
Employee contributions	444			—
Settlements paid	(1,795		)	—
Foreign currency translation	(331		)	(281		)
Benefit obligation at end of fiscal year	$	7,661		$	8,213

Fair value of assets at beginning of fiscal year	$	6,131		$	5,996
Actual return on plan assets	112			98
Disbursements	(334		)	(264		)
Employer contributions	306			302
Employee contributions	642			200
Settlements paid	(1,795		)	—
Foreign currency translation	(224		)	(201		)
Fair value of assets at end of fiscal year	$	4,838		$	6,131

Accrued benefit obligation $ 2,823 $ 2,082

Pension Amounts Recorded Within Account Line Items of Consolidated Balance Sheets

The following table provides pension-related amounts and their classification within the accompanying Consolidated Balance Sheets as of September 30, 2015 and 2014 (in thousands):

	September 30,
	2015		2014
Accrued compensation and benefits	$	298	$	308
Long-term pension liability	2,525		1,774
	2,823		2,082

Net Periodic Pension Cost

The components of the Company’s net pension cost for the fiscal years ended September 30, 2015, 2014 and 2013 are as follows (in thousands):

	Year ended September 30,
	2015			2014			2013
Service cost	$	482		$	406		$	604
Interest cost	124			154			148
Expected return on plan assets	(210		)	(214		)	(247		)
Amortization of losses	2			2			4
Other	—			—			160
Net periodic pension cost	398			348			669
Settlement loss	232			—			87
Total pension cost	$	630		$	348		$	756

Other changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss

changes in Plans' assets and benefit obligations were recognized in other comprehensive income (loss) as of September 30, 2015 and 2014 (in thousands):

	September 30,
	2015			2014
Net loss	$	722		$	961
Amortization of net loss	(2		)	(2		)
Settlement loss	(232		)	—
Total recognized in other comprehensive income (loss)	488			959
Total recognized in net periodic pension cost and other comprehensive income (loss)	$	886		$	1,307

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

Weighted-average assumptions used to determine the projected benefit obligation for the fiscal years ended September 30, 2015, 2014 and 2013 are as follows:

	Year Ended September 30,
	2015		2014		2013
Discount rate	0.92	%	1.55	%	2.15	%
Expected return on plan assets	1.78	%	2.18	%	2.17	%
Expected rate of compensation increases	1.65	%	1.87	%	1.89	%

Asset Allocation of Plan Assets

The allocation of the Plans' assets at September 30, 2015 is as follows:

	September 30, 2015
Cash	72	%
Debt securities	8
Equity securities	7
Other	13
	100	%

Fair Value of Pension Assets by Asset Category and by Level

The fair values of pension assets by asset category and by level at September 30, 2015 are as follows (in thousands):

	As of September 30, 2015
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	4,347	$	—	$	4,347
Taiwan collective trust	—		491		—		491
Total	$	—	$	4,838	$	—	$	4,838

The fair values of pension assets by asset category and by level at September 30, 2014 are as follows (in thousands):

	As of September 30, 2014
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	5,608	$	—	$	5,608
Taiwan collective trust	—		523		—		523
Total	$	—	$	6,131	$	—	$	6,131

Expected Benefit Payments over the Next Ten Years

enefit payments expected to be paid over the next five fiscal years and thereafter are as follows (in thousands):

2016	$	218
2017	52
2018	53
2019	54
2020	112
Thereafter (through 2025)	748