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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Jul. 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 contributions to the Plans during the three and nine months ended July 2, 2016 and June 27, 2015:

		Three months ended								Nine months ended
(in thousands)		July 2, 2016				June 27, 2015				July 2, 2016				June 27, 2015
Cash		$	376			$	460			$	1,194			$	1,255

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive income reflected in the Consolidated Balance Sheets as of July 2, 2016 and October 3, 2015: 

		As of
(in thousands)		July 2, 2016				October 3, 2015
Gain / (loss) from foreign currency translation adjustments		$	366			$	(161	)
Unrecognized actuarial loss Switzerland pension plan, net of tax		(588		)		(590		)
Switzerland pension plan curtailment		(346		)		(346		)
Unrealized gain on hedging		40				—
Accumulated other comprehensive loss		$	(528	)		$	(1,097	)

Restricted stock and common stock granted

The following table reflects restricted stock and common stock granted during the three and nine months ended July 2, 2016 and June 27, 2015:

		Three months ended						Nine months ended
(shares in thousands)		July 2, 2016			June 27, 2015			July 2, 2016			June 27, 2015
Market-based restricted stock		6			—			172			232
Time-based restricted stock		16			—			597			484
Common stock		15			11			47			35
Equity-based compensation in shares		37			11			816			751

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 July 2, 2016 and June 27, 2015: 

		Three months ended								Nine months ended
(in thousands)		July 2, 2016				June 27, 2015				July 2, 2016				June 27, 2015
Cost of sales		$	98			$	88			$	323			$	304
Selling, general and administrative (1)		1,331				1,914				2,021				6,389
Research and development		472				518				1,592				1,843
Total equity-based compensation expense		$	1,901			$	2,520			$	3,936			$	8,536

(1) The selling, general and administrative expense for the nine months ended July 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 and nine months ended July 2, 2016 and June 27, 2015:  

		Three months ended								Nine months ended
(in thousands)		July 2, 2016				June 27, 2015				July 2, 2016				June 27, 2015
Market-based restricted stock		$	475			$	986			$	(518	)		$	3,330
Time-based restricted stock		1,246				1,321				3,958				4,565
Performance-based restricted stock		—				33				(43		)		98
Stock options		—				—				—				3
Common stock		180				180				539				540
Total equity-based compensation expense (1)		$	1,901			$	2,520			$	3,936			$	8,536

(1) The equity-based compensation expense for the nine months ended July 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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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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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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-Publisher FASB
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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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