INCOME TAXES

The following table reflects the provision for income taxes and the effective tax rate for the six months ended March 29, 2014 and March 30, 2013:



	Six months ended
(dollar amounts in thousands)	March 29, 2014			March 30, 2013
Income from operations before income taxes	$	8,109		$	12,756
Provision for income taxes	996			1,816
Net income	$	7,113		$	10,940

Effective tax rate	12.3		%	14.2		%

For the six months ended March 29, 2014 and March 30, 2013, the effective income tax rate differed from the federal statutory rate primarily due to tax from foreign operations at a lower effective tax rate than the U.S. statutory rate, and the impact of tax holidays, offset by an increase for deferred taxes on un-remitted earnings, and certain changes in estimates that were recorded upon filing tax returns in foreign jurisdictions.

The effective tax rate for the period ended March 29, 2014 of 12.3% increased from the effective rate for the fiscal period ended September 28, 2013 of 11.0% primarily due to increased earnings in countries with higher statutory rates.

The Company's future effective tax rate would be affected if earnings were lower than anticipated in countries where it has lower statutory rates and higher than anticipated in countries where it has higher statutory rates, by changes in the valuation of its deferred tax assets and liabilities, or by changes in tax laws, regulations, accounting principles, or interpretations thereof. The Company regularly assesses the effects resulting from these factors to determine the adequacy of its provision for income taxes.