Supplemental Financial Information (Tables)

9 Months Ended

Jun. 29, 2012

Supplemental Financial Information [Abstract]

Inventories

	Successor
	June 29,       2012		September 30, 2011
Work-in-process	$	4,229	$	7,973
Finished goods		2,739		4,720
Total inventories	$	6,968	$	12,693

Goodwill and Intangible Assets

	Successor
	June 29, 2012															September 30, 2011
	Weighted Average Life (yrs)		Gross Carrying Amount		Transfers			Accumulated Amortization			Impairment			Book Value		Gross Carrying Amount		Transfers			Accumulated Amortization			Impairment			Book Value
Intangible assets subject to amortization:
Customer relationships		7.0	$	31,172	$	—		$	(9,336	)	$	(15,449	)	$	6,387	$	50,300	$	—		$	(4,682	)	$	(19,128	)	$	26,490
Backlog		0.5		4,200		—			(4,200	)		—		$	—		4,200		—			(4,200	)		—			—
Patents		8.3		2,900		—			(420	)		—		$	2,480		2,900		—			(158	)		—			2,742
R&D assets		3.8		892		2,376			(401	)		—		$	2,867		—		892			(54	)		—			838
Non-compete agreement		1.0		100		—			(100	)		—			—		100		—			(45	)		—			55
			$	39,264	$	2,376		$	(14,457	)	$	(15,449	)	$	11,734	$	57,500	$	892		$	(9,139	)	$	(19,128	)	$	30,125
Intangible assets not subject to amortization:
In-process research and development				26,850		(2,376	)					(6,812	)		17,662		46,000		(892	)					(18,258	)		26,850
Trade name and trademarks				11,450		—						(1,090	)		10,360		15,100		—						(3,650	)		11,450
			$	38,300	$	(2,376	)				$	(7,902	)	$	28,022	$	61,100	$	(892	)				$	(21,908	)	$	38,300

Annual amortization expense

	Fiscal Year
	2012		2013		2014		2015		2016		Thereafter
Amortization expense	$	1,260	$	2,882	$	2,449	$	1,738	$	1,391	$	2,014

Fair Value of Warrant

	Successor
	June 29,       2012			September 30, 2011
Exercise price	$	16.74		$	16.74
Fair market value of Mindspeed stock	$	2.46		$	5.20
Expected life (years)		1.00			1.75
Expected volatility		59	%		64	%
Risk-free rate		0.21	%		0.22	%
Dividend yield		—			—

Other current liabilities and Other liabilities

	Successor
	June 29, 2012		September 30, 2011
Restructuring and reorganization liabilities		4,630		4,242
Impaired lease liabilities		715		1,090
Accrued technical licenses		2,499		3,948
Income tax liabilities		16		37
Deferred tax liabilities		327		9,277
Accrued customer rebates		5,698		11,306
Accrued interest		5,892		971
Environmental remediation reserve - short-term		1,152		1,001
Other		1,484		1,802
	$	22,413	$	33,674

Other Liabilities

Other liabilities consist of the following (in thousands):

	Successor
	June 29, 2012		September 30, 2011
Restructuring and reorganization liabilities		22,370		26,768
Impaired lease liabilities		1,657		1,989
Deferred tax liability		16,635		10,616
Income tax liabilities		5,069		7,174
Accrued technical licenses		578		1,498
Retirement plans		2,443		3,076
Environmental remediation reserve - long-term		2,569		2,756
Other		2,477		2,678
	$	53,798	$	56,555

Debt

	June 29, 2012		September 30, 2011
	(in thousands)
Long-term debt:
11.25% senior secured notes due March 2015, including premium of $14,604 and $18,121	$	189,604	$	193,121