Quarterly report pursuant to Section 13 or 15(d)

Pension and Other Postretirement Benefit Plans

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Pension and Other Postretirement Benefit Plans
 6 Months Ended
Mar. 31, 2024
Retirement Benefits [Abstract]  
Pension and Other Postretirement Benefit Plans Pension and Other Postretirement Benefit Plans
The Company provides defined benefit pension and other postretirement plans to certain employees. Net periodic pension and other postretirement benefit cost for the plans included the following:
  Three months ended March 31,
  Pension Other Postretirement
  2024 2023 2024 2023
Service cost $ 31  $ 31  $ 13  $ 19 
Interest cost * 129  105  171  161 
Amortization:        
Prior service credit —  —  (91) (91)
Net actuarial gains * (9) (6) (181) (177)
Net benefit cost $ 151  $ 130  $ (88) $ (88)

  Six months ended March 31,
  Pension Other Postretirement
  2024 2023 2024 2023
Service cost $ 61  $ 88  $ 27  $ 38 
Interest cost * 258  248  342  322 
Amortization:        
Prior service credit —  —  (182) (182)
Net actuarial gains * (20) (16) (361) (354)
Settlement losses * —  1,271  —  — 
Net benefit cost $ 299  $ 1,591  $ (174) $ (176)
* Non-service components of pension and postretirement expense are included in other income (deductions), net.

In the first quarter of fiscal 2023, the Company made lump sum payments totaling $24,242 to fully settle the supplemental retirement plan ("SERP") and defined benefit portion of the officers retirement restoration plan ("ORRP") obligations. The settlement of these plan obligations resulted in the recognition of a non-cash charge of $1,271, which has been presented as a component of other income (deductions), net for the six months ended March 31, 2023. This amount represents the immediate recognition of the deferred AOCI balances related to the SERP and ORRP.