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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Dec. 30, 2017

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 months ended December 30, 2017 and December 31, 2016:

		Three months ended
(in thousands)		December 30, 2017				December 31, 2016
Cash		$	501			$	413

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive income reflected on the Consolidated Condensed Balance Sheets as of December 30, 2017 and September 30, 2017: 

	As of
(in thousands)	December 30, 2017				September 30, 2017
Gain from foreign currency translation adjustments	$	4,792			$	2,422
Unrecognized actuarial loss on pension plan, net of tax	(1,724		)		(1,736		)
Unrealized gain on hedging	796				1,353
Accumulated other comprehensive income	$	3,864			$	2,039

Restricted stock and common stock granted

The following table reflects restricted stock and common stock granted during the three months ended December 30, 2017 and December 31, 2016:

	Three months ended
(shares in thousands)	December 30, 2017			December 31, 2016
Time-based restricted stock	430			696
Relative TSR PSU	153			373
Special/Growth PSU	59			—
Common stock	9			14
Equity-based compensation in shares	651			1,083

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 Condensed Statements of Operations during the three months ended December 30, 2017 and December 31, 2016: 

	Three months ended
(in thousands)	December 30, 2017				December 31, 2016
Cost of sales	$	132			$	141
Selling, general and administrative	2,323				2,734
Research and development	654				727
Total equity-based compensation expense	$	3,109			$	3,602

The following table reflects equity-based compensation expense, by type of award, for the three months ended December 30, 2017 and December 31, 2016:  

	Three months ended
(in thousands)	December 30, 2017				December 31, 2016
Time-based restricted stock	$	2,135			$	2,489
Relative TSR PSU	723				933
Special/Growth PSU	56				—
Common stock	195				180
Total equity-based compensation expense	$	3,109			$	3,602

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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
-SubTopic 10
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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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