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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

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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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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