BUSINESS COMBINATION (Tables)

6 Months Ended

Mar. 28, 2015

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the allocation of the assets acquired and liabilities assumed based on the fair values as of the acquisition date and related useful lives of the finite-lived intangible assets acquired:



(in thousands)	January 9, 2015
Accounts receivable	$	9,941
Inventories	19,861
Prepaid expenses and other current assets	2,322
Deferred tax asset	157
Property, plant and equipment	531
Intangibles	61,463
Goodwill	39,726
Deferred income taxes	638
Accounts payable	(14,386		)
Borrowings financial institutions	(9,491		)
Accrued expenses and other current liabilities	(10,561		)
Income taxes payable	(1,933		)
Deferred tax liabilities	(5,115		)
Total purchase price, net of cash acquired	$	93,153

Business Acquisition, Pro Forma Information

Accordingly, these unaudited pro forma results are presented for informational purpose only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition had occurred at the beginning of the periods presented, nor are they indicative of future results of operations:



	Three months ended				Six months ended
(in thousands)	March 28, 2015		March 29, 2014		March 28, 2015		March 29, 2014
Revenue	$	145,915	$	133,710	$	278,948	$	232,636
Net income	7,576		5,976		10,436		1,279
Basic income per common share	0.10		0.08		0.14		0.02
Diluted income per common share	0.10		0.08		0.13		0.02