SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Jun. 30, 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 nine months ended June 30, 2018 and July 1, 2017:



	Three months ended				Nine months ended
(in thousands)	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Cash	$	408	$	390	$	1,261	$	1,307

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 June 30, 2018 and September 30, 2017:



	As of
(in thousands)	June 30, 2018			September 30, 2017
Gain from foreign currency translation adjustments	$	1,605		$	2,422
Unrecognized actuarial loss on pension plan, net of tax	(1,700		)	(1,736		)
Unrealized (loss)/gain on hedging	(1,044		)	1,353
Accumulated other comprehensive (loss)/income	$	(1,139	)	$	2,039

Restricted stock and common stock granted

The following table reflects Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock granted during the three and nine months ended June 30, 2018 and July 1, 2017:



	Three months ended		Nine months ended
(shares in thousands)	June 30, 2018	July 1, 2017	June 30, 2018	July 1, 2017
Time-based RSUs	3	4	452	708
Relative TSR PSUs	1	5	154	386
Special/Growth PSUs	—	—	59	—
Common stock	8	10	25	35
Equity-based compensation in shares	12	19	690	1,129

Equity-based compensation expense

The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three and nine months ended June 30, 2018 and July 1, 2017:



	Three months ended				Nine months ended
(in thousands)	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Cost of sales	$	126	$	97	$	384	$	344
Selling, general and administrative	2,111		2,179		5,877		7,363
Research and development	656		514		1,963		1,763
Total equity-based compensation expense	$	2,893	$	2,790	$	8,224	$	9,470

The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 30, 2018 and July 1, 2017:



	Three months ended				Nine months ended
(in thousands)	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Time-based RSUs	$	1,662	$	1,756	$	5,475	$	6,289
Relative TSR PSUs	935		838		1,910		2,626
Special/Growth PSUs	101		—		254		—
Common stock	195		196		585		555
Total equity-based compensation expense	$	2,893	$	2,790	$	8,224	$	9,470

- 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.

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