Employee Benefit Plans

9 Months Ended

Jun. 30, 2017

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

14. 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, 2017 and 2016 are as follows (in thousands):

	Three Months Ended				Nine Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Service cost	$	68	$	138	$	202	$	410
Interest cost		7		18		21		54
Amortization of losses		2		4		6		12
Expected return on plan assets		(33)		(41)		(99)		(120)
Net periodic pension cost	$	44	$	119	$	130	$	356