v3.25.1
Restructuring
 6 Months Ended
Mar. 31, 2025
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
During the fourth quarter of fiscal 2024, the Company initiated restructuring programs focused primarily on the Company's engineering and tooling operations in Europe, as well as the Company's general and administrative functions. Total estimated restructuring costs for these programs are currently expected to be approximately $42,000, of which $39,500 relates to severance and employee termination benefits, and $2,500 relates to other exit and disposal activities. These restructuring activities are expected to be completed by fiscal 2026.

The following table sets forth amounts recognized by the Company in connection with its restructuring programs:

Restructuring amounts by line
item in the Statement of Income (a)
Three Months Ended
March 31,		Six Months Ended
March 31,
 2025202420252024
Cost of sales$3,013 $(475)$2,315 $(2,377)
Selling expense(44)(31)(53)225 
Administrative expense(498)(316)(957)(631)
Income (loss) before income taxes$2,471 $(822)$1,305 $(2,783)
(a) Positive amounts represent income and negative amounts represent expense.

The costs associated with the Company's restructuring programs principally relate to severance and employee termination benefits. The following table provides a summary of the severance and employee termination restructuring activities for the six-month period ended March 31, 2025.

Severance and Employee Termination Restructuring Activities
MemorializationIndustrial TechnologiesSGK Brand SolutionsCorporate/Non-OperatingConsolidated
Liability at
September 30, 2024		$181 $35,368 $1,247 $4,226 $41,022 
Amounts charged (credited) to expense— (2,821)473 (150)(2,498)
Net cash payments(147)(26,791)(553)(3,540)(31,031)
Other adjustments(1)
— 405 (156)(175)74 
Reclassified to current liabilities held-for-sale— — (1,011)— (1,011)
Liability at
March 31, 2025		$34 $6,161 $— $361 $6,556 
Cumulative severance and employee termination costs incurred to date(2)
$181 $32,789 $1,563 $4,803 $39,336 
(1) Other adjustments primarily reflects reclassifications of certain balance sheet amounts.
(2) Substantially all estimated severance and employee termination costs related to the restructuring programs have been recognized as of March 31, 2025.

The severance and employee termination liability is included in accrued compensation in the accompanying Consolidated Balance Sheets.