BUSINESS COMBINATION (Tables)

12 Months Ended

Sep. 30, 2017

Oct. 03, 2015

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the allocation of the assets acquired and liabilities assumed based on the fair values as of the acquisition date and related useful lives of the finite-lived intangible assets acquired:



(in thousands)	July 2, 2017
Prepaid expenses and other current assets	$	199
Property, plant and equipment	107
Intangibles	18,060
Goodwill	10,253
Accounts payable	(157		)
Accrued expenses and other current liabilities	(103		)
Deferred tax liabilities	(1,240		)
Total purchase price, net of cash acquired	$	27,119

Business Acquisition, Pro Forma Information [Table Text Block]



	Fiscal
(in thousands, except for per share information)	2017 As Restated		2016 As Restated
Net revenue	$	809,041	$	627,192
Net income	120,143		42,513
Basic income per common share	1.69		0.60
Diluted income per common share	$	1.67	$	0.60

Assembléon [Member]

Business Acquisition [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]



(in thousands)	January 9, 2015
Accounts receivable	$	9,941
Inventories	19,861
Prepaid expenses and other current assets	2,322
Deferred tax asset	157
Property, plant and equipment	531
Intangibles	61,463
Goodwill	39,726
Deferred income taxes	638
Accounts payable	(14,386		)
Borrowings financial institutions	(9,491		)
Accrued expenses and other current liabilities	(10,561		)
Income taxes payable	(1,933		)
Deferred tax liabilities	(5,115		)
Total purchase price, net of cash acquired	$	93,153

Business Acquisition, Pro Forma Information [Table Text Block]



	Fiscal
(in thousands)	2015 As Restated
Net revenue	$	562,754
Net income	46,576
Basic income per common share	0.62
Diluted income per common share	0.62