Restructuring and Other Charges

12 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

Restructuring and non-recurring charges are recorded within restructuring and other charges on the Consolidated Statements of Comprehensive Income. Restructuring liabilities are primarily recorded within other accrued liabilities on the Consolidated Balance Sheets.

During fiscal 2023, the Company incurred restructuring and other charges of $8.9 million, which consisted of severance from the reduction of the Company's workforce and a lease agreement termination. Additionally, the Company incurred a one-time, non-recurring charge of $14.2 million relating to an arbitration decision in Norway regarding a contractual matter. The Company no longer provides services for this customer.

During fiscal 2022, the Company recorded $2.0 million of restructuring and impairment charges primarily due to employee severance costs associated with a facility transition in the Company's APAC segment.

During fiscal 2021, the Company recorded $3.3 million of restructuring and impairment charges which consisted of severance from the reduction of the Company's workforce, primarily in the AMER and EMEA segments.

The Company recognized a tax benefit of $1.9 million, $0.2 million and $0.3 million related to restructuring and other charges in fiscal 2023, 2022 and 2021, respectively.

The Company's restructuring accrual activity for fiscal 2023, 2022 and 2021 is included in the table below (in thousands):


	Fixed Asset and Operating ROU Asset Impairment		Arbitration Charge		Termination and Severance Costs		Total
Accrual balance, as of October 3, 2020	$	—	$	—	$	36	$	36
Restructuring and impairment costs	—		—		3,267		3,267
Amounts utilized	—		—		(3,232)		(3,232)
Accrual balance, as of October 2, 2021	—		—		71		71
Restructuring and impairment costs	255		—		1,766		2,021
Amounts utilized	(255)		—		(1,725)		(1,980)
Accrual balance, as of October 1, 2022	—		—		112		112
Restructuring and other charges	—		14,229		8,865		23,094
Amounts utilized	—		(14,229)		(8,355)		(22,584)
Accrual balance, as of September 30, 2023	$	—	$	—	$	622	$	622

The accrual balances outstanding as of October 2, 2021 and October 1, 2022 were fully utilized as of September 30, 2023.