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SEGMENT INFORMATION
 6 Months Ended
Mar. 31, 2018
Segment Reporting [Abstract]  
SEGMENT INFORMATION
SEGMENT INFORMATION
Reportable segments are defined as components of an enterprise that engage in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and to assess performance. The Company's Chief Executive Officer is the Company's chief operating decision maker. The chief operating decision-maker does not review discrete asset information.
In the fourth quarter of fiscal 2017, we reorganized our reporting structure into two reportable segments consisting of: (i) Capital Equipment; and (ii) APS. As a result of this re-alignment, the Company has aggregated twelve operating segments as of March 31, 2018, with six operating segments within the Capital Equipment reportable segment and six operating segments in the APS reportable segment. Subsequently, we have recasted financial results for the three and six months ended April 1, 2017 based on the revised segment structure. The change in the segments was a result of changes to our organizational structure initiated during the fourth quarter of fiscal 2017 to streamline business operations to improve profitability and competitiveness and reflects a change in the manner in which our chief operating decision maker reviews information to assess our performance and make decisions about resource allocation. As part of these actions, we transitioned to a new internal management structure whereby the operating management responsible for tools used to assemble semiconductor devices, including integrated circuits (“ICs”), high and low powered discrete devices, light-emitting diodes (“LEDs”) and power modules, services, spares, maintenance, repair and upgrading operating segments was brought under common leadership in the APS segment. The restructuring actions were completed in fiscal year 2017. As a result of the reorganization, the Capital Equipment segment is comprised of the manufacturing and selling of ball bonders, wafer level bonders, wedge bonders, advanced packaging and electronic assembly solutions to semiconductor device manufacturers, IDMs, OSATs, other electronics manufacturers and automotive electronics suppliers.
The following table reflects operating information by segment 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
As Restated
 
March 31, 2018
 
April 1, 2017
As Restated
Net revenue:
 

 
 

 
 

 
 

      Capital Equipment
$
177,132

 
$
161,443

 
$
348,735

 
$
275,717

      APS
44,640

 
38,170

 
86,728

 
73,535

              Net revenue
221,772

 
199,613

 
435,463

 
349,252

Income from operations:
 

 
 

 
 

 
 

      Capital Equipment
28,863

 
30,708

 
58,844

 
42,854

      APS
9,573

 
5,795

 
18,751

 
12,708

              Income from operations
$
38,436

 
$
36,503

 
$
77,595

 
$
55,562


The following tables reflect capital expenditures, depreciation expense and amortization expense 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
Capital expenditures:
 
 
 
 
 

 
 

      Capital Equipment
$
2,044

 
$
10,358

 
$
3,879

 
$
11,484

      APS
4,109

 
5,519

 
8,531

 
6,622

 
$
6,153

 
$
15,877

 
$
12,410

 
$
18,106

 
Three months ended
 
Six months ended
(in thousands)
March 31, 2018
 
April 1, 2017
 
March 31, 2018
 
April 1, 2017
Depreciation expense:
 

 
 

 
 

 
 

      Capital Equipment
$
1,887

 
$
1,484

 
$
3,675

 
$
3,061

      APS
835

 
826

 
1,572

 
1,670

 
$
2,722

 
$
2,310

 
$
5,247

 
$
4,731

 
 
 
 
 
 
 
 
Amortization expense:
 
 
 
 
 
 
 
      Capital Equipment
$
1,092

 
$
593

 
$
2,135

 
$
1,187

      APS
930

 
928

 
1,830

 
1,857

 
$
2,022

 
$
1,521

 
$
3,965

 
$
3,044