Employee Benefit Plans

9 Months Ended

Jun. 30, 2016

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Employee Benefit Plans

The Company has two active defined benefit pension plans (collectively, the “Plans”). The Plans cover substantially all of the Company’s employees in Switzerland and Taiwan. Retirement benefits are generally earned based on the years of service and the level of compensation during active employment, but the level of benefits varies within the Plans. Eligibility is determined in accordance with local statutory requirements.

The components of the Company’s net pension cost for the three and nine months ended June 30, 2016 and 2015 are as follows (in thousands): 

	Three Months Ended June 30,						Nine Months Ended June 30,
	2016			2015			2016			2015
Service cost	$	138		$	122		$	410		$	370
Interest cost	18			32			54			96
Amortization of losses	4			—			12			—
Expected return on assets	(41		)	(54		)	(120		)	(165		)
Net periodic pension cost	$	119		$	100		$	356		$	301