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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Jun. 28, 2014

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 and nine months ended June 28, 2014 and June 29, 2013:

		Three months ended								Nine months ended
(in thousands)		June 28, 2014				June 29, 2013				June 28, 2014				June 29, 2013
Cash		$	304			$	323			$	913			$	1,082

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 June 28, 2014 and September 28, 2013: 

		As of
(in thousands)		June 28, 2014				September 28, 2013
Gain from foreign currency translation adjustments		$	4,172			$	4,182
Unrecognized actuarial gain, Switzerland pension plan, net of tax		(346		)		(227		)
Switzerland pension plan curtailment		(227		)		(337		)
Unrealized gain on hedging		72				—
Accumulated other comprehensive income		$	3,671			$	3,618

Restricted stock and common stock granted

The following table reflects restricted stock and common stock granted during the three and nine months ended June 28, 2014 and June 29, 2013:

		Three months ended						Nine months ended
(shares in thousands)		June 28, 2014			June 29, 2013			June 28, 2014			June 29, 2013
Market-based restricted stock		11			—			335			343
Time-based restricted stock		27			42			634			581
Performance-based restricted stock		—			—			—			57
Common stock		16			19			48			56
Equity-based compensation in shares		54			61			1,017			1,037

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 and nine months ended June 28, 2014 and June 29, 2013: 

		Three months ended								Nine months ended
(in thousands)		June 28, 2014				June 29, 2013				June 28, 2014				June 29, 2013
Cost of sales		$	82			$	53			$	269			$	275
Selling, general and administrative		2,182				2,125				6,924				6,375
Research and development		471				418				1,624				1,438
Total equity-based compensation expense		$	2,735			$	2,596			$	8,817			$	8,088

The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 28, 2014 and June 29, 2013:  

		Three months ended								Nine months ended
(in thousands)		June 28, 2014				June 29, 2013				June 28, 2014				June 29, 2013
Market-based restricted stock		$	1,237			$	1,042			$	3,879			$	3,175
Time-based restricted stock		1,250				1,303				4,225				4,171
Performance-based restricted stock		32				33				98				75
Stock options		6				8				15				37
Common stock		210				210				600				630
Total equity-based compensation expense		$	2,735			$	2,596			$	8,817			$	8,088

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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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Tabular disclosure of share-based compensation plans that may be presented in a single table for outstanding, vested and expected to vest, and exercisable awards. The information that may be disclosed in this table may include, but is not limited to, number of shares, weighted average exercise price, weighted average remaining contractual life, and aggregate intrinsic value.

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