Business Combinations

12 Months Ended

Sep. 30, 2011

Merger with Conexant Holdings, Inc. and Business Combinations [Abstract]

Business Combinations

4. Business Combinations

In December 2008, the Company acquired certain assets from Analog Devices Inc. (“ADI”) used in the operation of ADI’s “Integrated Audio Group” (“ADI Audio”) and a license to the right to manufacture and sell certain products related to ADI Audio. Of the $3.8 million purchase price, $1.3 million was allocated to net tangible assets and $2.5 million was allocated to the cost of the license. The acquisition was accounted for using the purchase method of accounting in accordance with the accounting guidance for business combinations. The Company’s consolidated statements of operations include the results of ADI from the date of acquisition. The pro forma effect of the transactions was not material to the Company’s consolidated statement of operations for the predecessor fiscal year ended October 2, 2009.