Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2017

Compensation and Retirement Disclosure [Abstract]

Funded Status and Amounts Recognized in Consolidated Balance Sheet

The following tables set forth the funded status and amounts recognized in the Company’s Consolidated Balance Sheets as of September 30, 2017 and 2016 (in thousands):

	September 30,
	2017		2016
Benefit obligation at beginning of fiscal year	$	6,847	$	7,661
Service cost		270		548
Interest cost		27		71
Actuarial loss		(617)		106
Benefits paid		—		(712)
Employee contributions		—		156
Settlements paid		(2,526)		—
Curtailment gain		—		(1,064)
Foreign currency translation		(29)		81
Benefit obligation at end of fiscal year	$	3,972	$	6,847
Fair value of assets at beginning of fiscal year	$	4,734	$	4,838
Actual return on plan assets		57		30
Disbursements		(51)		(837)
Employer contributions		153		296
Employee contributions		101		352
Settlements paid		(2,526)		—
Foreign currency translation		(32)		55
Fair value of assets at end of fiscal year	$	2,436	$	4,734
Accrued benefit obligation	$	1,536	$	2,113

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, 2017 and 2016 (in thousands):

	September 30,
	2017		2016
Accrued compensation and benefits	$	112	$	155
Long-term pension liability		1,424		1,958
	$	1,536	$	2,113

Components of Net Pension Cost

The components of the Company’s net pension cost for the fiscal years ended September 30, 2017, 2016 and 2015 are as follows (in thousands):

	Year Ended September 30,
	2017		2016		2015
Service cost	$	270	$	548	$	482
Interest cost		27		71		124
Amortization of losses		11		(159)		(210)
Expected return on plan assets		(134)		2		2
Net periodic pension cost	$	174	$	462	$	398
Curtailment gain		—		(227)		—
Settlement (gain) loss		(259)		—		232
Total pension cost (gain)	$	(85)	$	235	$	630

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

The following changes in Plans’ assets and benefit obligations were recognized in other comprehensive income (loss) as of September 30, 2017 and 2016 (in thousands):

	September 30,
	2017		2016
Net (gain) loss	$	(588)	$	165
Amortization of net loss		(11)		(2)
Curtailment gain		—		(852)
Settlement gain		259		—
Total recognized in other comprehensive income (loss)		(340)		(689)
Total recognized in net periodic pension cost and other comprehensive income (loss)	$	514	$	(227)

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

	Year Ended September 30,
	2017		2016		2015
Discount rate	0.88	%	0.40	%	0.92	%
Expected return on plan assets	1.75	%	1.75	%	1.78	%
Expected rate of compensation increases	1.54	%	1.31	%	1.65	%

Asset Allocation of Plan Assets

The allocation of the Plans’ assets at September 30, 2017 is as follows:

	September 30,
	2017
Cash and cash equivalents	6	%
Debt securities	62
Equity securities	13
Other	19
	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, 2017 are as follows (in thousands):

	As of September 30, 2017
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	1,886	$	—	$	1,886
Taiwan collective trust		—		550		—		550
Total	$	—	$	2,436	$	—	$	2,436

The fair values of pension assets by asset category and by level at September 30, 2016 are as follows (in thousands):

	As of September 30, 2016
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—	$	4,208	$	—	$	4,208
Taiwan collective trust		—		526		—		526
Total	$	—	$	4,734	$	—	$	4,734

Expected Benefit Payments over the Next Ten Years

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

2018	$	51
2019		52
2020		53
2021		68
2022		78
Thereafter (through 2026)		295