BALANCE SHEET COMPONENTS (Tables)

12 Months Ended

Sep. 28, 2024

The following tables reflect the components of significant balance sheet accounts as of September 28, 2024 and September 30, 2023:


	As of
(in thousands)	September 28, 2024		September 30, 2023


Inventories, net:
Raw materials and supplies	$	113,119	$	114,827
Work in process	43,023		74,555
Finished goods	53,378		49,207
	209,520		238,589
Inventory reserves	(31,784)		(21,285)
	$	177,736	$	217,304

Property, plant and equipment, net:
Land	$	2,182	$	2,182
Buildings and building improvements	23,951		23,105
Leasehold improvements	84,738		82,927
Data processing equipment and software	38,238		37,483
Machinery, equipment, furniture and fixtures	106,860		95,692
Construction in progress	10,062		11,099
	266,031		252,488
Accumulated depreciation	(159,517)		(142,437)
Accumulated impairment	$	(41,691)	$	—
	$	64,823	$	110,051

Accrued expenses and other current liabilities:
Accrued customer obligations (1)	$	31,014	$	35,701
Wages and benefits	31,349		33,096
Commissions and professional fees	4,654		4,091
Dividends payable	10,794		10,710
Accrued leasehold renovations	6,476		11,005

Other	6,515		8,402
	$	90,802	$	103,005

(1)Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.