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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Dec. 31, 2011

Matching Contributions to the 401(k) Retirement Income Plan

The following table reflects the Company’s matching contributions to the Plan which were made in the form of issued and contributed shares of common stock or cash during the three months ended December 31, 2011 and January 1, 2011:

	Three months ended
(in thousands)	December 31, 2011		January 1, 2011
Number of common shares		n/a		42
Fair value based upon market price at date of distribution		n/a	$	279
Cash	$	246		n/a

Accumulated Other Comprehensive Income

The following table reflects accumulated other comprehensive income reflected on the Consolidated Balance Sheets as of December 31, 2011 and October 1, 2011:

	As of
(in thousands)	December 31, 2011			October 1, 2011
Gain from foreign currency translation adjustments	$	2,957		$	2,789
Unrecognized actuarial gain, Switzerland pension plan, net of tax		157			143
Switzerland pension plan curtailment		(388	)		(388	)
Accumulated other comprehensive income	$	2,726		$	2,544

Components of Comprehensive Income

The following table reflects the components of comprehensive income for the three months ended December 31, 2011 and January 1, 2011:

	Three Months Ended
(in thousands)	December 31, 2011		January 1, 2011
Net income	$	8,507	$	15,099
Gain from foreign currency translation adjustments		168		697
Unrecognized actuarial net gain (loss), Switzerland pension plan, net of tax		14		(42	)
Other comprehensive income	$	182	$	655
Comprehensive income	$	8,689	$	15,754

Restricted Stock and Common Stock Granted

The following table reflects restricted stock and common stock granted during the three months ended December 31, 2011 and January 1, 2011:

	Three months ended
(shares in thousands)	December 31, 2011		January 1, 2011
Market-based restricted stock		428		349
Time-based restricted stock		686		616
Common stock		25		29
Equity-based compensation in shares		1,139		994

Equity-Based Compensation Expense

The following table reflects total equity-based compensation expense, which includes restricted stock, stock options and common stock, included in the Consolidated Statements of Operations during the three months ended December 31, 2011 and January 1, 2011:

	Three Months Ended
(in thousands)	December 31, 2011		January 1, 2011
Cost of sales	$	85	$	48
Selling, general and administrative		1,611		963
Research and development		403		276
Total equity-based compensation expense	$	2,099	$	1,287

The following table reflects equity-based compensation expense, by type of award, for the three months ended December 31, 2011 and January 1, 2011:

	Three Months Ended
(in thousands)	December 31, 2011		January 1, 2011
Market-based restricted stock	$	598	$	2
Time-based restricted stock		1,140		999
Performance-based restricted stock		172		71
Stock options		9		35
Common stock		180		180
Total equity-based compensation expense	$	2,099	$	1,287

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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- Definition

Tabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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