SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

Mar. 28, 2020

Share-based Payment Arrangement [Abstract]

Company’s matching contributions to the Plan

The following table reflects the Company’s contributions to the Plan during the three and six months ended March 28, 2020 and March 30, 2019:

	Three months ended				Six months ended
(in thousands)	March 28, 2020		March 30, 2019		March 28, 2020		March 30, 2019
Cash	$	352	$	369	$	709	$	863

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive loss reflected on the Consolidated Condensed Balance Sheets as of March 28, 2020 and September 28, 2019: 

	As of
(in thousands)	March 28, 2020			September 28, 2019
Loss from foreign currency translation adjustments	$	(6,066	)	$	(7,745	)
Unrecognized actuarial loss on pension plan, net of tax	(1,664		)	(1,598		)
Unrealized loss on hedging	(1,702		)	(597		)
Accumulated other comprehensive loss	$	(9,432	)	$	(9,940	)

Restricted stock and common stock granted

The following table reflects Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock granted during the three and six months ended March 28, 2020 and March 30, 2019:

	Three months ended		Six months ended
(shares in thousands)	March 28, 2020	March 30, 2019	March 28, 2020	March 30, 2019
Time-based RSUs	2	12	477	519
Relative TSR PSUs	1	8	158	165
Special/Growth PSUs	—	3	73	55
Common stock	8	10	17	18
Equity-based compensation in shares	11	33	725	757

Equity-based compensation expense

The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three and six months ended March 28, 2020 and March 30, 2019: 

	Three months ended				Six months ended
(in thousands)	March 28, 2020		March 30, 2019		March 28, 2020		March 30, 2019
Cost of sales	$	183	$	160	$	415	$	310
Selling, general and administrative	2,695		2,330		5,430		5,255
Research and development	844		811		1,486		1,609
Total equity-based compensation expense	$	3,722	$	3,301	$	7,331	$	7,174

The following table reflects equity-based compensation expense, by type of award, for the three and six months ended March 28, 2020 and March 30, 2019:  

	Three months ended				Six months ended
(in thousands)	March 28, 2020		March 30, 2019		March 28, 2020		March 30, 2019
Time-based RSUs	$	2,349	$	2,131	$	4,764	$	4,272
Relative TSR PSUs	896		818		1,302		2,193
Special/Growth PSUs	255		157		821		319
Common stock	222		195		444		390
Total equity-based compensation expense	$	3,722	$	3,301	$	7,331	$	7,174