Restructuring

6 Months Ended

Mar. 31, 2023

Restructuring charges recorded in our unaudited interim condensed consolidated statements of operations represent costs associated with separate individual restructuring plans implemented in various fiscal periods. Costs arising from these actions, including fluctuations in related balances between fiscal periods, are based on the nature of activities under the various plans.

Fiscal 2022 Restructuring Events. In January 2022, we implemented a restructuring plan within our entertainment organization to align resources with a revised business strategy and outlook, and to support our higher priority focus areas. As a result, we recorded $8.9 million in restructuring costs in fiscal 2022. Actions related to this plan are expected to be completed by the end of fiscal 2023. The table presented below summarizes the changes in our restructuring accruals (in thousands):


	Severance		Leased facility exit costs and other costs		Total



Balance at September 24, 2021	$	163	$	4	$	167
Restructuring charges	8,874		1,749		10,623
Cash payments and adjustments	(3,256)		(1,753)		(5,009)

Balance at September 30, 2022	$	5,781	$	—	$	5,781
Restructuring credits	—		(211)		(211)
Cash payments and adjustments	(2,575)		211		(2,364)
Balance at March 31, 2023	$	3,206	$	—	$	3,206

Accruals for restructuring charges/(credits) incurred for the restructuring plan described above are included within accrued liabilities in our unaudited interim condensed consolidated balance sheets, while restructuring charges/(credits) are included within restructuring charges in our unaudited interim condensed consolidated statements of operations.