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SEGMENT INFORMATION
 3 Months Ended
Dec. 28, 2013
Segment Reporting [Abstract]  
SEGMENT INFORMATION
SEGMENT INFORMATION
The Company operates two reportable segments: Equipment and Expendable Tools. The Equipment segment manufactures and sells a line of ball bonders and heavy wire wedge bonders that are sold to semiconductor device manufacturers, their outsourced semiconductor assembly and test subcontractors, other electronics manufacturers and automotive electronics suppliers. The Company also services, maintains, repairs and upgrades its equipment. The Expendable Tools segment manufactures and sells a variety of expendable tools for a broad range of semiconductor packaging applications.
The following table reflects operating information by segment for the three months ended December 28, 2013 and December 29, 2012: 
 
 
Three months ended
(in thousands)
 
December 28, 2013
 
December 29, 2012
Net revenue:
 
 

 
 

       Equipment
 
$
63,145

 
$
99,902

       Expendable Tools
 
15,968

 
14,137

              Net revenue
 
79,113

 
114,039

Cost of sales :
 
 

 
 

       Equipment
 
34,473

 
56,432

       Expendable Tools
 
6,275

 
6,082

              Cost of sales
 
40,748

 
62,514

Gross profit :
 
 

 
 

        Equipment
 
28,672

 
43,470

        Expendable Tools
 
9,693

 
8,055

              Gross profit
 
38,365

 
51,525

Operating expenses:
 
 

 
 

        Equipment
 
35,552

 
41,725

        Expendable Tools
 
5,021

 
5,595

              Operating expenses
 
40,573

 
47,320

Income (loss) from operations:
 
 

 
 

        Equipment
 
(6,880
)
 
1,745

        Expendable Tools
 
4,672

 
2,460

              Income (loss) from operations
 
$
(2,208
)
 
$
4,205


 
The following table reflects assets by segment as of December 28, 2013 and September 28, 2013:
 
 
 
As of
(in thousands)
 
December 28, 2013
 
September 28, 2013
Segment assets:
 
 

 
 

Equipment
 
$
706,872

 
$
764,793

Expendable Tools
 
133,328

 
98,201

Total assets
 
$
840,200

 
$
862,994


 
The following tables reflect capital expenditures and depreciation expense for the three months ended December 28, 2013 and December 29, 2012:
 
 
 
Three months ended
(in thousands)
 
December 28, 2013
 
December 29, 2012
Capital expenditures:
 
 

 
 

Equipment
 
$
4,232

 
$
779

Expendable Tools
 
1,197

 
837

Capital expenditures
 
$
5,429

 
$
1,616


 
Three months ended
(in thousands)
December 28, 2013
 
December 29, 2012
Depreciation expense
 

 
 

Equipment
$
1,098

 
$
1,896

Expendable Tools
565

 
611

Depreciation expense
$
1,663

 
$
2,507