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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Jan. 02, 2021

Share-based Payment Arrangement [Abstract]

Company’s matching contributions to the Plan

The following table reflects the Company’s contributions to the Plan during the three months ended January 2, 2021 and December 28, 2019:

									Three months ended
(in thousands)															January 2, 2021						December 28, 2019
Cash															$	419					$	357

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive income/ loss reflected on the Consolidated Condensed Balance Sheets as of January 2, 2021 and October 3, 2020: 

			As of
(in thousands)			January 2, 2021						October 3, 2020
Gain from foreign currency translation adjustments			$	7,196					$	10
Unrecognized actuarial loss on pension plan, net of tax			(3,227)						(3,088)
Unrealized gain on hedging			1,273						557
Accumulated other comprehensive income/(loss)			$	5,242					$	(2,521)

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 months ended January 2, 2021 and December 28, 2019:

									Three months ended
(shares in thousands)															January 2, 2021						December 28, 2019
Time-based RSUs															476						475
Relative TSR PSUs															154						157
Special/Growth PSUs															51						73
Common stock															8						9
Equity-based compensation in shares															689						714

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 months ended January 2, 2021 and December 28, 2019: 

									Three months ended
(in thousands)															January 2, 2021						December 28, 2019
Cost of sales															$	205					$	232
Selling, general and administrative															2,279						2,735
Research and development															917						642
Total equity-based compensation expense															$	3,401					$	3,609

The following table reflects equity-based compensation expense, by type of award, for the three months ended January 2, 2021 and December 28, 2019:  

									Three months ended
(in thousands)															January 2, 2021						December 28, 2019
Time-based RSUs															$	2,635					$	2,415
Relative TSR PSUs															1,042						406
Special/Growth PSUs															(461)						566
Common stock															185						222
Total equity-based compensation expense															$	3,401					$	3,609

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