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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables) | 3 Months Ended
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Jan. 02, 2016
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 January 2, 2016 and December 27, 2014:
|  | Three months ended
(in thousands) |  | January 2, 2016 |  | December 27, 2014
Cash |  | $ | 393 |  |  | $ | 295 |
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 January 2, 2016 and October 3, 2015:
|  | As of
(in thousands) |  | January 2, 2016 |  | October 3, 2015
Loss from foreign currency translation adjustments |  | $ | (1,291 | ) |  | $ | (161 | )
Unrecognized actuarial loss Switzerland pension plan, net of tax |  | (561 | ) |  | (590 | )
Switzerland pension plan curtailment |  | (346 | ) |  | (346 | )
Unrealized loss on hedging |  | (98 | ) |  | — |
Accumulated other comprehensive loss |  | $ | (2,296 | ) |  | $ | (1,097 | )
Restricted stock and common stock granted | The following table reflects restricted stock and common stock granted during the three months ended January 2, 2016 and December 27, 2014:
|  | Three months ended
(shares in thousands) |  | January 2, 2016 |  | December 27, 2014
Market-based restricted stock |  | 166 |  |  | 232 |
Time-based restricted stock |  | 571 |  |  | 472 |
Common stock |  | — |  |  | 13 |
Equity-based compensation in shares |  | 737 |  |  | 717 |
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 January 2, 2016 and December 27, 2014:
|  | Three months ended
(in thousands) |  | January 2, 2016 |  | December 27, 2014
Cost of sales |  | $ | 128 |  |  | $ | 128 |
Selling, general and administrative (1) |  | (770 | ) |  | 2,499 |
Research and development |  | 704 |  |  | 808 |
Total equity-based compensation expense |  | $ | 62 |  |  | $ | 3,435 |
(1) The selling, general and administrative expense for the three months ended January 2, 2016, includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO. The following table reflects equity-based compensation expense, by type of award, for the three months ended January 2, 2016 and December 27, 2014:
|  | Three months ended
(in thousands) |  | January 2, 2016 |  | December 27, 2014
Market-based restricted stock |  | $ | (1,381 | ) |  | $ | 1,350 |
Time-based restricted stock |  | 1,486 |  |  | 1,869 |
Performance-based restricted stock |  | (43 | ) |  | 33 |
Stock options |  | — |  |  | 3 |
Common stock |  | — |  |  | 180 |
Total equity-based compensation expense (1) |  | $ | 62 |  |  | $ | 3,435 |
(1) The equity-based compensation expense for the three months ended January 2, 2016, includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO.

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 30 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6409875&loc=d3e20015-108363 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6409961&loc=d3e20487-108367 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6409961&loc=d3e20517-108367 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F + Details
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- Definition 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. + References No definition available. + Details
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