XML 57 R42.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Variable Interest Entity Variable Interest Entity (VIE) -Consolidating Statement of Operations (Details) - USD ($) | 3 Months Ended | 6 Months Ended | 9 Months Ended
--- | --- | --- | ---
Jul. 02, 2016 | Jul. 04, 2015 | Jul. 02, 2016 | Jul. 04, 2015 | Sep. 27, 2014
Sales Revenue, Goods, Net | $ 164,607,000 | $ 147,612,000 | $ 327,897,000 | $ 294,969,000 | $ 294,969,000
Royalty | 8,029,000 | 8,114,000 | 15,906,000 | 15,294,000 |
Total revenue | 172,636,000 | 155,726,000 | 343,803,000 | 310,263,000 |
Cost of goods sold | 57,501,000 | 52,825,000 | 114,455,000 | 104,257,000 |
Gross profit | 115,135,000 | 102,901,000 | 229,348,000 | 206,006,000 |
Selling, general and administrative | 63,888,000 | 61,666,000 | 126,399,000 | 122,465,000 |
Research and Development Expense | 14,818,000 | 13,394,000 | 29,183,000 | 28,323,000 |
Operating Expenses | 78,706,000 | 75,060,000 | 155,582,000 | 150,788,000 |
Operating Income (Loss) | 36,429,000 | 27,841,000 | 73,766,000 | 55,218,000 |
Nonoperating Income (Expense) | (471,000) | 1,125,000 | (969,000) | 972,000 |
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest | 36,900,000 | 26,716,000 | 74,735,000 | 54,246,000 |
Provision for income taxes | 6,877,000 | 8,020,000 | 17,135,000 | 15,728,000 |
Net income including noncontrolling interest | 30,023,000 | 18,696,000 | 57,600,000 | 38,518,000 |
Net Income (Loss) Attributable to Noncontrolling Interest | 0 | 655,000 | 0 | 1,356,000 |
Net Income (Loss) Attributable to Parent | $ 30,023,000 | 19,351,000 | $ 57,600,000 | 39,874,000 |
Parent Company [Member] |  |  |  |  |
Sales Revenue, Goods, Net |  | 147,612,000 |  | 294,969,000 |
Royalty |  | 8,114,000 |  | 15,294,000 |
Total revenue |  | 155,726,000 |  | 310,263,000 |
Cost of goods sold |  | 54,170,000 |  | 106,852,000 |
Gross profit |  | 101,556,000 |  | 203,411,000 |
Selling, general and administrative |  | 61,077,000 |  | 121,353,000 |
Research and Development Expense |  | 11,983,000 |  | 25,484,000 |
Operating Expenses |  | 73,060,000 |  | 146,837,000 |
Operating Income (Loss) |  | 28,496,000 |  | 56,574,000 |
Nonoperating Income (Expense) |  | 1,125,000 |  | 972,000 |
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  | 27,371,000 |  | 55,602,000 |
Provision for income taxes |  | 8,020,000 |  | 15,728,000 |
Net income including noncontrolling interest |  | 19,351,000 |  | 39,874,000 |
Net Income (Loss) Attributable to Noncontrolling Interest |  | 0 |  | 0 |
Net Income (Loss) Attributable to Parent |  | 19,351,000 |  | 39,874,000 |
Cercacor Laboratories [Member] |  |  |  |  |
Sales Revenue, Goods, Net |  | 0 |  | 0 |
Royalty |  | 1,470,000 |  | 2,845,000 |
Total revenue |  | 1,470,000 |  | 2,845,000 |
Cost of goods sold |  | 0 |  | 0 |
Gross profit |  | 1,470,000 |  | 2,845,000 |
Selling, general and administrative |  | 714,000 |  | 1,362,000 |
Research and Development Expense |  | 1,411,000 |  | 2,839,000 |
Operating Expenses |  | 2,125,000 |  | 4,201,000 |
Operating Income (Loss) |  | (655,000) |  | (1,356,000) |
Nonoperating Income (Expense) |  | 0 |  | 0 |
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  | (655,000) |  | (1,356,000) |
Provision for income taxes |  | 0 |  | 0 |
Net income including noncontrolling interest |  | (655,000) |  | (1,356,000) |
Net Income (Loss) Attributable to Noncontrolling Interest |  | 0 |  | 0 |
Net Income (Loss) Attributable to Parent |  | (655,000) |  | (1,356,000) |
Cercacor Laboratories Inc Eliminations [Member] |  |  |  |  |
Sales Revenue, Goods, Net |  | 0 |  | 0 |
Royalty |  | (1,470,000) |  | (2,845,000) |
Total revenue |  | (1,470,000) |  | (2,845,000) |
Cost of goods sold |  | (1,345,000) |  | (2,595,000) |
Gross profit |  | (125,000) |  | (250,000) |
Selling, general and administrative |  | (125,000) |  | (250,000) |
Research and Development Expense |  | 0 |  | 0 |
Operating Expenses |  | (125,000) |  | (250,000) |
Operating Income (Loss) |  | 0 |  | 0 |
Nonoperating Income (Expense) |  | 0 |  | 0 |
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  | 0 |  | 0 |
Provision for income taxes |  | 0 |  | 0 |
Net income including noncontrolling interest |  | 0 |  | 0 |
Net Income (Loss) Attributable to Noncontrolling Interest |  | 655,000 |  | 1,356,000 |
Net Income (Loss) Attributable to Parent |  | 655,000 |  | 1,356,000 |
Percentage of Revenue [Member] |  |  |  |  |
Sales Revenue, Goods, Net |  | 0.948 |  | 0.951 |
Royalty |  | 0 |  | 0 |
Total revenue |  | 0 |  | 0 |
Cost of goods sold |  | 0 |  | 0 |
Gross profit |  | 0 |  | 0 |
Selling, general and administrative |  | 0 |  | 0 |
Research and Development Expense |  | 0 |  | 0 |
Operating Expenses |  | 0 |  | 0 |
Operating Income (Loss) |  | 0 |  | 0 |
Nonoperating Income (Expense) |  | 0 |  | 0 |
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  | 0 |  | 0 |
Provision for income taxes |  | 0 |  | 0 |
Net income including noncontrolling interest |  | 0 |  | 0 |
Net Income (Loss) Attributable to Noncontrolling Interest |  | 0 |  | 0 |
Net Income (Loss) Attributable to Parent |  | 0 |  | 0 |
Percentage of Revenue [Member] | Parent Company [Member] |  |  |  |  |
Sales Revenue, Goods, Net |  | 0.948 |  | 0.951 |
Royalty |  | 0 |  | 0 |
Total revenue |  | 0 |  | 0 |
Cost of goods sold |  | 0 |  | 0 |
Gross profit |  | 0 |  | 0 |
Selling, general and administrative |  | 0 |  | 0 |
Research and Development Expense |  | 0 |  | 0 |
Operating Expenses |  | 0 |  | 0 |
Operating Income (Loss) |  | 0 |  | 0 |
Nonoperating Income (Expense) |  | 0 |  | 0 |
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  | 0 |  | 0 |
Provision for income taxes |  | 0 |  | 0 |
Net income including noncontrolling interest |  | 0 |  | 0 |
Net Income (Loss) Attributable to Noncontrolling Interest |  | (0.000) |  | (0.000) |
Net Income (Loss) Attributable to Parent |  | $ 0 |  | $ 0 |

X
- Definition Royalty revenue earned during the period from a third party resulting from a settlement agreement. + References No definition available. + Details
Name: | masi_Royalty
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total costs related to goods produced and sold during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfGoodsSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_GrossProfit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of Net Income (Loss) attributable to noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4591551-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 + Details
Name: | us-gaap_NetIncomeLossAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_NonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. + References No definition available. + Details
Name: | us-gaap_OperatingExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4591552-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4569616-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4591551-111686 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 + Details
Name: | us-gaap_ProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 + Details
Name: | us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_Revenues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_SalesRevenueGoodsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 + Details
Name: | us-gaap_SellingGeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=us-gaap_ParentCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=masi_CercacorLaboratoriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=masi_CercacorLaboratoriesIncEliminationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=masi_PercentageofRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |