BALANCE SHEET COMPONENTS (Tables)

Components of significant balance sheet accounts as of January 3, 2026 and October 4, 2025 are as follows:


	As of
(in thousands)	January 3, 2026		October 4, 2025




Inventories, net:
Raw materials and supplies	$	117,613	$	111,957
Work in process	53,203		45,725
Finished goods	72,085		73,045
	242,901		230,727
Inventory reserves	(66,394)		(70,502)
	$	176,507	$	160,225
Property, plant and equipment, net:
Land	$	2,182	$	2,182
Buildings and building improvements	29,768		29,711
Leasehold improvements	33,168		33,793
Data processing equipment and software	38,539		37,987
Machinery, equipment, furniture and fixtures	105,098		104,459
Construction in progress	6,243		5,540
	214,998		213,672
Accumulated depreciation	(157,530)		(154,679)

	$	57,468	$	58,993
Accrued expenses and other current liabilities:
Accrued customer obligations (1)	$	35,253	$	33,414
Wages and benefits	29,299		35,175

Commissions and professional fees	4,557		5,266

Accrued adverse purchase commitments	5,023		7,658
Severance (2)	10,582		12,285
Other	3,695		3,988
	$	88,409	$	97,786

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