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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

Mar. 28, 2015

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 six months ended March 28, 2015 and March 29, 2014:

		Three months ended								Six months ended
(in thousands)		March 28, 2015				March 29, 2014				March 28, 2015				March 29, 2014
Cash		$	364			$	328			$	659			$	609

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 March 28, 2015 and September 27, 2014: 

		As of
(in thousands)		March 28, 2015				September 27, 2014
Gain from foreign currency translation adjustments		$	1,953			$	3,199
Unrecognized actuarial loss Switzerland pension plan, net of tax		(609		)		(609		)
Switzerland pension plan curtailment		(346		)		(346		)
Accumulated other comprehensive income		$	998			$	2,244

Restricted stock and common stock granted

The following table reflects restricted stock and common stock granted during the three and six months ended March 28, 2015 and March 29, 2014:

		Three months ended						Six months ended
(shares in thousands)		March 28, 2015			March 29, 2014			March 28, 2015			March 29, 2014
Market-based restricted stock		—			—			232			324
Time-based restricted stock		12			26			484			607
Common stock		11			17			24			32
Equity-based compensation in shares		23			43			740			963

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 six months ended March 28, 2015 and March 29, 2014: 

		Three months ended								Six months ended
(in thousands)		March 28, 2015				March 29, 2014				March 28, 2015				March 29, 2014
Cost of sales		$	88			$	82			$	216			$	187
Selling, general and administrative		1,976				2,126				4,475				4,742
Research and development		517				478				1,325				1,153
Total equity-based compensation expense		$	2,581			$	2,686			$	6,016			$	6,082

The following table reflects equity-based compensation expense, by type of award, for the three and six months ended March 28, 2015 and March 29, 2014:  

		Three months ended								Six months ended
(in thousands)		March 28, 2015				March 29, 2014				March 28, 2015				March 29, 2014
Market-based restricted stock		$	994			$	1,170			$	2,344			$	2,642
Time-based restricted stock		1,375				1,270				3,244				2,975
Performance-based restricted stock		32				33				65				66
Stock options		—				3				3				9
Common stock		180				210				360				390
Total equity-based compensation expense		$	2,581			$	2,686			$	6,016			$	6,082

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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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