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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

Mar. 30, 2024

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 March 30, 2024 and September 30, 2023: 

			As of
(in thousands)			March 30, 2024						September 30, 2023
Loss from foreign currency translation adjustments			$	(16,925)					$	(20,178)
Unrecognized actuarial loss on pension plan, net of tax			(873)						(861)
Unrealized loss on hedging			(414)						(723)
Accumulated other comprehensive loss			$	(18,212)					$	(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 and six months ended March 30, 2024 and April 1, 2023:

			Three months ended												Six months ended
(shares in thousands)			March 30, 2024						April 1, 2023						March 30, 2024						April 1, 2023
Time-based RSUs			3						4						502						512
Relative TSR PSUs			—						—						231						186
Growth PSUs			—						—						49						92
Common stock			6						6						13						12
Equity-based compensation in shares			9						10						795						802

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 and six months ended March 30, 2024 and April 1, 2023: 

			Three months ended												Six months ended
(in thousands)			March 30, 2024						April 1, 2023						March 30, 2024						April 1, 2023
Cost of sales			$	363					$	323					$	722					$	631
Selling, general and administrative			4,103						3,731						9,783						8,598
Research and development			1,766						1,325						3,584						2,671
Total equity-based compensation expense			$	6,232					$	5,379					$	14,089					$	11,900

The following table reflects equity-based compensation expense, by type of award, for the three and six months ended March 30, 2024 and April 1, 2023:  

			Three months ended												Six months ended
(in thousands)			March 30, 2024						April 1, 2023						March 30, 2024						April 1, 2023
Time-based RSUs			$	4,470					$	3,611					$	9,013					$	7,198
Relative TSR PSUs			1,273						1,193						2,833						2,445
Growth PSUs			174						338						1,613						1,783
Common stock			315						237						630						474
Total equity-based compensation expense			$	6,232					$	5,379					$	14,089					$	11,900

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

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