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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Dec. 28, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Company’s matching contributions to the Plan

The following table reflects the Company’s matching contributions to the Plan during the three months ended December 28, 2013 and December 29, 2012:

		Three months ended
(in thousands)		December 28, 2013				December 29, 2012
Cash		$	281			$	723

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive income reflected on the Consolidated Balance Sheets as of December 28, 2013 and September 28, 2013: 

		As of
(in thousands)		December 28, 2013				September 28, 2013
Gain from foreign currency translation adjustments		$	4,072			$	4,182
Unrecognized actuarial loss, Switzerland pension plan, net of tax		(227		)		(227		)
Switzerland pension plan curtailment		(337		)		(337		)
Accumulated other comprehensive income		$	3,508			$	3,618

Restricted stock and common stock granted

The following table reflects restricted stock and common stock granted during the three months ended December 28, 2013 and December 29, 2012:

	Three months ended
(shares in thousands)	December 28, 2013		December 29, 2012
Market-based restricted stock	324		343
Time-based restricted stock	581		528
Performance-based restricted stock	—		57
Common stock	15		20
Equity-based compensation in shares	920		948

Equity-based compensation expense

The following table reflects total equity-based compensation expense, which includes restricted stock, stock options and common stock, included in the Consolidated Statements of Operations during the three months ended December 28, 2013 and December 29, 2012: 

	Three months ended
(in thousands)	December 28, 2013				December 29, 2012
Cost of sales	$	105			$	148
Selling, general and administrative	2,616				2,326
Research and development	675				727
Total equity-based compensation expense	$	3,396			$	3,201

The following table reflects equity-based compensation expense, by type of award, for the three months ended December 28, 2013 and December 29, 2012:  

	Three months ended
(in thousands)	December 28, 2013				December 29, 2012
Market-based restricted stock	$	1,472			$	1,225
Time-based restricted stock	1,705				1,732
Performance-based restricted stock	33				9
Stock options	6				25
Common stock	180				210
Total equity-based compensation expense	$	3,396			$	3,201

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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Tabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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