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GOODWILL AND INTANGIBLE ASSETS (Tables)
 3 Months Ended
Dec. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The following table summarizes the Company’s recorded goodwill, where applicable, by reportable segments and the “All Others” category (refer to Note 14 for further information) as of December 30, 2023 and September 30, 2023:
(in thousands)Wedge Bonding EquipmentAPSAll OthersTotal
Balance at September 30, 2023(1)
$18,280 $26,109 44,284 $88,673 
Other— 125 718 $843 
Balance at December 30, 2023$18,280 $26,234 45,002 $89,516 
(1) Cumulative goodwill impairment pertaining to the “All Others” category as of September 30, 2023 was $45.0 million.
Net intangible assets
The following table reflects net intangible assets as of December 30, 2023 and September 30, 2023: 
 
As of December 30, 2023
As of September 30, 2023
(dollar amounts in thousands)Average estimated
useful lives
(in years)		Gross Carrying AmountAccumulated AmortizationNet AmountGross Carrying AmountAccumulated AmortizationNet Amount
Developed technology
6.0 to 15.0
$82,874 $(57,961)$24,913 $80,959 $(55,877)$25,082 
Customer relationships
5.0 to 8.0
$37,439 $(35,530)$1,909 $36,764 $(34,789)$1,975 
Trade and brand name
7.0 to 8.0
$7,241 $(7,241)$— $7,130 $(7,130)$— 
Other intangible assets
1.0 to 8.0
$5,618 $(3,983)$1,635 $5,617 $(3,776)$1,841 
In-process research and developmentN.A$459 $— $459 $459 $— $459 
$133,631 $(104,715)$28,916 $130,929 $(101,572)$29,357 
Estimated annual amortization expense related to intangible assets
The following table reflects estimated annual amortization expense related to intangible assets as of December 30, 2023:
 As of
(in thousands)December 30, 2023
Remaining fiscal 2024$3,916 
Fiscal 20255,153 
Fiscal 20265,153 
Fiscal 20274,878 
Fiscal 20284,438 
Thereafter5,378 
Total amortization expense$28,916