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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables) | 6 Months Ended
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Mar. 31, 2018
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 Plan during the three and six months ended March 31, 2018 and April 1, 2017:
| Three months ended |  | Six months ended
(in thousands) | March 31, 2018 |  | April 1, 2017 |  | March 31, 2018 |  | April 1, 2017
Cash | $ | 352 |  |  | $ | 504 |  |  | $ | 853 |  |  | $ | 917 |
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 March 31, 2018 and September 30, 2017:
| As of
(in thousands) | March 31, 2018 |  | September 30, 2017
Gain from foreign currency translation adjustments | $ | 10,014 |  |  | $ | 2,422 |
Unrecognized actuarial loss on pension plan, net of tax | (1,761 | ) |  | (1,736 | )
Unrealized gain on hedging | 842 |  |  | 1,353 |
Accumulated other comprehensive income | $ | 9,095 |  |  | $ | 2,039 |
Restricted stock and common stock granted | The following table reflects restricted stock and common stock granted during the three and six months ended March 31, 2018 and April 1, 2017:
| Three months ended |  | Six months ended
(shares in thousands) | March 31, 2018 |  | April 1, 2017 |  | March 31, 2018 |  | April 1, 2017
Time-based restricted stock | 19 |  |  | 8 |  |  | 449 |  |  | 704 |
Relative TSR PSU | — |  |  | 8 |  |  | 153 |  |  | 381 |
Special/Growth PSU | — |  |  | — |  |  | 59 |  |  | — |
Common stock | 8 |  |  | 11 |  |  | 17 |  |  | 25 |
Equity-based compensation in shares | 27 |  |  | 27 |  |  | 678 |  |  | 1,110 |
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 and six months ended March 31, 2018 and April 1, 2017:
| Three months ended |  | Six months ended
(in thousands) | March 31, 2018 |  | April 1, 2017 |  | March 31, 2018 |  | April 1, 2017
Cost of sales | $ | 126 |  |  | $ | 106 |  |  | $ | 258 |  |  | $ | 247 |
Selling, general and administrative | 1,443 |  |  | 2,450 |  |  | 3,766 |  |  | 5,184 |
Research and development | 653 |  |  | 522 |  |  | 1,307 |  |  | 1,249 |
Total equity-based compensation expense | $ | 2,222 |  |  | $ | 3,078 |  |  | $ | 5,331 |  |  | $ | 6,680 |
The following table reflects equity-based compensation expense, by type of award, for the three and six months ended March 31, 2018 and April 1, 2017:
| Three months ended |  | Six months ended
(in thousands) | March 31, 2018 |  | April 1, 2017 |  | March 31, 2018 |  | April 1, 2017
Time-based restricted stock | $ | 1,678 |  |  | $ | 2,044 |  |  | $ | 3,813 |  |  | $ | 4,533 |
Relative TSR PSU | $ | 252 |  |  | $ | 855 |  |  | 975 |  |  | 1,788 |
Special/Growth PSU | 97 |  |  | — |  |  | 153 |  |  | — |
Common stock | 195 |  |  | 179 |  |  | 390 |  |  | 359 |
Total equity-based compensation expense | $ | 2,222 |  |  | $ | 3,078 |  |  | $ | 5,331 |  |  | $ | 6,680 |

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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=66004124&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 + 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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