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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

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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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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-Publisher FASB
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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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