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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables) | 3 Months Ended
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Dec. 30, 2023
Share-Based Payment Arrangement [Abstract] |
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 December 30, 2023 and September 30, 2023:
| As of
(in thousands) | December 30, 2023 |  | September 30, 2023
Loss from foreign currency translation adjustments | $ | (13,899) |  |  | $ | (20,178) |
Unrecognized actuarial loss on pension plan, net of tax | (928) |  |  | (861) |
Unrealized gain/(loss) on hedging | 748 |  |  | (723) |
Accumulated other comprehensive loss | $ | (14,079) |  |  | $ | (21,762) |
Restricted stock and common stock granted | The following table reflects Time-based RSUs, Relative TSR PSUs, Growth PSUs and common stock granted during the three months ended December 30, 2023 and December 31, 2022:
| Three months ended |  |
(shares in thousands) | December 30, 2023 |  | December 31, 2022 |  |  |  |
Time-based RSUs | 499 |  |  | 508 |  |  |  |  |
Relative TSR PSUs | 231 |  |  | 186 |  |  |  |  |
Growth PSUs | 49 |  |  | 92 |  |  |  |  |
Common stock | 7 |  |  | 6 |  |  |  |  |
Equity-based compensation in shares | 786 |  |  | 792 |  |  |  |  |
Equity-based compensation expense | The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three months ended December 30, 2023 and December 31, 2022:
| Three months ended |  |
(in thousands) | December 30, 2023 |  | December 31, 2022 |  |  |  |
Cost of sales | $ | 359 |  |  | $ | 308 |  |  |  |  |
Selling, general and administrative | 5,680 |  |  | 4,867 |  |  |  |  |
Research and development | 1,818 |  |  | 1,346 |  |  |  |  |
Total equity-based compensation expense | $ | 7,857 |  |  | $ | 6,521 |  |  |  |  |
The following table reflects equity-based compensation expense, by type of award, for the three months ended December 30, 2023 and December 31, 2022:
| Three months ended |  |
(in thousands) | December 30, 2023 |  | December 31, 2022 |  |  |  |
Time-based RSUs | $ | 4,543 |  |  | $ | 3,587 |  |  |  |  |
Relative TSR PSUs | 1,560 |  |  | 1,252 |  |  |  |  |
Growth PSUs | 1,439 |  |  | 1,445 |  |  |  |  |
Common stock | 315 |  |  | 237 |  |  |  |  |
Total equity-based compensation expense | $ | 7,857 |  |  | $ | 6,521 |  |  |  |  |

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