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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables) | 9 Months Ended
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Jun. 29, 2019
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 29, 2019 and June 30, 2018:
| Three months ended |  | Nine months ended
(in thousands) | June 29, 2019 |  | June 30, 2018 |  | June 29, 2019 |  | June 30, 2018
Cash | $ | 428 |  |  | $ | 408 |  |  | $ | 1,291 |  |  | $ | 1,261 |
Accumulated other comprehensive income reflected on the Consolidated Balance Sheets | The following table reflects accumulated other comprehensive loss reflected on the Consolidated Condensed Balance Sheets as of June 29, 2019 and September 29, 2018:
| As of
(in thousands) | June 29, 2019 |  | September 29, 2018
Loss from foreign currency translation adjustments | $ | (2,641 | ) |  | $ | (1,211 | )
Unrecognized actuarial loss on pension plan, net of tax | (1,629 | ) |  | (1,620 | )
Unrealized gain/(loss) on hedging | 134 |  |  | (1,071 | )
Accumulated other comprehensive loss | $ | (4,136 | ) |  | $ | (3,902 | )
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 29, 2019 and June 30, 2018:
| Three months ended |  | Nine months ended
(shares in thousands) | June 29, 2019 |  | June 30, 2018 |  | June 29, 2019 |  | June 30, 2018
Time-based RSUs | 2 |  |  | 3 |  |  | 521 |  |  | 452 |
Relative TSR PSUs | 1 |  |  | 1 |  |  | 166 |  |  | 154 |
Special/Growth PSUs | 1 |  |  | — |  |  | 56 |  |  | 59 |
Common stock | 10 |  |  | 8 |  |  | 28 |  |  | 25 |
Equity-based compensation in shares | 14 |  |  | 12 |  |  | 771 |  |  | 690 |
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 29, 2019 and June 30, 2018:
| Three months ended |  | Nine months ended
(in thousands) | June 29, 2019 |  | June 30, 2018 |  | June 29, 2019 |  | June 30, 2018
Cost of sales | $ | 161 |  |  | $ | 126 |  |  | $ | 471 |  |  | $ | 384 |
Selling, general and administrative | 2,616 |  |  | 2,111 |  |  | 7,871 |  |  | 5,877 |
Research and development | 820 |  |  | 656 |  |  | 2,430 |  |  | 1,963 |
Total equity-based compensation expense | $ | 3,597 |  |  | $ | 2,893 |  |  | $ | 10,772 |  |  | $ | 8,224 |
The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 29, 2019 and June 30, 2018:
| Three months ended |  | Nine months ended
(in thousands) | June 29, 2019 |  | June 30, 2018 |  | June 29, 2019 |  | June 30, 2018
Time-based RSUs | $ | 2,182 |  |  | $ | 1,662 |  |  | $ | 6,455 |  |  | $ | 5,475 |
Relative TSR PSUs | 1,020 |  |  | 935 |  |  | 3,213 |  |  | 1,910 |
Special/Growth PSUs | 173 |  |  | 101 |  |  | 492 |  |  | 254 |
Common stock | 222 |  |  | 195 |  |  | 612 |  |  | 585 |
Total equity-based compensation expense | $ | 3,597 |  |  | $ | 2,893 |  |  | $ | 10,772 |  |  | $ | 8,224 |

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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://fasb.org/us-gaap/role/ref/legacyRef -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 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -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 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure for share-based compensation plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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