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GOODWILL AND INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Apr. 04, 2026
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The following table summarizes the changes in the Company’s recorded goodwill, where applicable, by reportable segments and the “All Others” category as of April 4, 2026 and October 4, 2025.
(in thousands) |  | Wedge Bonding Equipment |  | APS |  | All Others |  | Total |
Balance at October 4, 2025 and April 4, 2026 | (1) | $ | 18,280 |  |  | $ | 23,266 |  |  | $ | 27,976 |  |  | $ | 69,522 |  |
(1) Cumulative goodwill impairment as of October 4, 2025 was $54.4 million related All Others. As discussed in Note 1: Basis of Presentation, during the three months ended January 3, 2026, a certain product line from the APS segment was transferred to and reported within the “All Others” category. The goodwill associated with the impacted reporting unit within the APS segment had been fully impaired as of October 4, 2025; therefore, this transfer did not affect the goodwill ending balance by reportable segments as of April 4, 2026.
Net intangible assets | The following table reflects net intangible assets as of April 4, 2026 and October 4, 2025:
|  |  |  | As of April 4, 2026 |  | As of October 4, 2025
(dollar amounts in thousands) |  | Average estimated useful lives (in years) |  | Gross carrying amount |  | Accumulated amortization |  | Net amount |  | Gross carrying amount |  | Accumulated amortization |  | Net amount
Developed technology |  | 7.0 to 8.0 |  | $ | 37,461 |  |  | $ | (34,842) |  |  | $ | 2,619 |  |  | $ | 37,461 |  |  | $ | (34,576) |  |  | $ | 2,885 |
Customer relationships |  | 5.0 to 8.0 |  | $ | 21,430 |  |  | $ | (20,121) |  |  | $ | 1,309 |  |  | $ | 21,430 |  |  | $ | (19,988) |  |  | $ | 1,442 |
Trade and brand name |  | 8.0 |  | $ | 4,600 |  |  | $ | (4,600) |  |  | $ | — |  |  | $ | 4,600 |  |  | $ | (4,600) |  |  | $ | — |
Other intangible assets |  | 1.0 to 8.0 |  | $ | 5,618 |  |  | $ | (5,021) |  |  | $ | 597 |  |  | $ | 5,618 |  |  | $ | (4,804) |  |  | $ | 814 |
In-process research and development |  | N.A |  | $ | 459 |  |  | $ | — |  |  | $ | 459 |  |  | $ | 459 |  |  | $ | — |  |  | $ | 459 |
Total |  |  |  | $ | 69,568 |  |  | $ | (64,584) |  |  | $ | 4,984 |  |  | $ | 69,568 |  |  | $ | (63,968) |  |  | $ | 5,600 |
Estimated annual amortization expense related to intangible assets | The following table reflects estimated annual amortization expense related to intangible assets as of April 4, 2026:
| As of |
(in thousands) | April 4, 2026 |
Remaining Fiscal 2026 | 634 |  |
Fiscal 2027 | 1,013 |  |
Fiscal 2028 | 922 |  |
Fiscal 2029 | 922 |  |
Fiscal 2030 | 922 |  |
Thereafter | 571 |  |
Total amortization expense | 4,984 |  |

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