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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Jun. 29, 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 June 29, 2024 and September 30, 2023: 

			As of
(in thousands)			June 29, 2024						September 30, 2023
Loss from foreign currency translation adjustments			$	(18,093)					$	(20,178)
Unrecognized actuarial loss on pension plan, net of tax			(875)						(861)
Unrealized loss on hedging			(841)						(723)
Accumulated other comprehensive loss			$	(19,809)					$	(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 nine months ended June 29, 2024 and July 1, 2023:

			Three months ended												Nine months ended
(shares in thousands)			June 29, 2024						July 1, 2023						June 29, 2024						July 1, 2023
Time-based RSUs			4						—						506						512
Relative TSR PSUs			1						—						232						186
Growth PSUs			—						—						49						92
Common stock			6						5						19						17
Equity-based compensation in shares			11						5						806						807

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 nine months ended June 29, 2024 and July 1, 2023: 

			Three months ended												Nine months ended
(in thousands)			June 29, 2024						July 1, 2023						June 29, 2024						July 1, 2023
Cost of sales			$	315					$	272					$	1,037					$	903
Selling, general and administrative			4,300						3,800						14,083						12,398
Research and development			1,748						1,331						5,332						4,002
Total equity-based compensation expense			$	6,363					$	5,403					$	20,452					$	17,303

The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 29, 2024 and July 1, 2023:  

			Three months ended												Nine months ended
(in thousands)			June 29, 2024						July 1, 2023						June 29, 2024						July 1, 2023
Time-based RSUs			$	4,327					$	3,560					$	13,340					$	10,758
Relative TSR PSUs			1,484						1,252						4,317						3,697
Growth PSUs			237						354						1,850						2,137
Common stock			315						237						945						711
Total equity-based compensation expense			$	6,363					$	5,403					$	20,452					$	17,303

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