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Stock Option and Incentive Plan (Tables) | 12 Months Ended
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Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Summary of Option Activity | The following table summarizes information about options to purchase the Company’s ordinary shares, as well as changes during the fiscal year ended September 30, 2018:
|  | Number of Share Options |  |  | Weighted Average Exercise Price |
Outstanding as of October 1, 2017 |  |  | 6,957 |  |  | $ | 49.52 |
Granted |  |  | 1,826 |  |  |  | 65.94 |
Exercised |  |  | (1,800 | ) |  |  | 45.16 |
Forfeited |  |  | (566 | ) |  |  | 56.90 |
Outstanding as of September 30, 2018(1) |  |  | 6,418 |  |  | $ | 54.76 |
Exercisable as of September 30, 2018(1) |  |  | 2,323 |  |  | $ | 45.03 |
(1) | As of September 30, 2018, the weighted average remaining contractual life of outstanding and exercisable options was 7.36 and 5.67 years, respectively.
Summary of Restricted Shares Activity | The following table summarizes information relating to awards of restricted shares, as well as changes during the fiscal year ended September 30, 2018:
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value |
Outstanding as of October 1, 2017 |  |  | 1,396 |  |  | $ | 55.55 |
Granted |  |  | 431 |  |  |  | 65.33 |
Vested |  |  | (670 | ) |  |  | 53.61 |
Forfeited |  |  | (135 | ) |  |  | 57.62 |
Outstanding as of September 30, 2018 |  |  | 1,022 |  |  | $ | 60.68 |
Employee Equity-Based Compensation Pre-Tax Expense | Employee equity-based compensation pre-tax expense for the years ended September 30, 2018, 2017 and 2016 was as follows:
|  | Year Ended September 30, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Cost of revenue |  | $ | 18,253 |  |  | $ | 19,215 |  |  | $ | 18,249 |
Research and development |  |  | 3,476 |  |  |  | 3,536 |  |  |  | 3,742 |
Selling, general and administrative |  |  | 25,747 |  |  |  | 21,788 |  |  |  | 20,709 |
Total |  | $ | 47,476 |  |  | $ | 44,539 |  |  | $ | 42,700 |
Assumptions Used in Calculating Fair Value of Options | The fair value of options granted was estimated on the date of grant using the Black-Scholes pricing model with the assumptions noted in the following table (all in weighted averages for options granted during the year):
|  | Year Ended September 30, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Risk-free interest rate(1) |  |  | 2.30 | % |  |  | 1.63 | % |  |  | 1.40 | %
Expected life of stock options(2) |  |  | 4.50 |  |  |  | 4.50 |  |  |  | 4.50 |
Expected volatility(3) |  |  | 15.0 | % |  |  | 16.2 | % |  |  | 18.5 | %
Expected dividend yield(4) |  |  | 1.51 | % |  |  | 1.47 | % |  |  | 1.40 | %
Fair value per option |  | $ | 8.70 |  |  | $ | 7.62 |  |  | $ | 7.97 |
(1) | Risk-free interest rate is based upon U.S. Treasury yield curve appropriate for the term of the Company’s employee stock options.
(2) | Expected life of stock options is based upon historical experience.
(3) | Expected volatility is based on blended volatility. See Note 2 to the consolidated financial statements.
(4) | Expected dividend yield is based on the Company’s history and future expectation of dividend payouts.

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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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