Stockholders' Equity

9 Months Ended

Jun. 30, 2011

Stockholders' Equity Attributable to Parent [Abstract]

Stockholders' Equity [Text Block]

Stockholders’ Equity

The changes in the components of Stockholders’ Equity since the beginning of fiscal 2011 are as follows:

	Common Stock		Additional Paid-In Capital			Accumulated Deficit			Accumulated Other Comprehensive Income (Loss)			Non- Controlling Interest
	(In thousands)
Balance at September 30, 2010	$	3	$	317,773		$	(143,285	)	$	(2,286	)	$	5,616
Net income	—		—			21,083			—			(16		)
Change in cumulative translation adjustment, net of tax	—		—			—			6,516			—
Change in unrealized loss on investments, net of tax	—		—			—			11			—
Change in retirement plan obligations, net of tax	—		—			—			1			—
Shares issued under equity compensation plans	—		2,508			—			—			—
Stock-based compensation	—		2,966			—			—			—
Repurchase of shares	—		(18		)	—			—			—
Deconsolidation of Giantec	—		—			—			—			(3,364		)
Change in noncontrolling interest in Wintram	—		19			—			—			212
Balance at June 30, 2011	$	3	$	323,248		$	(122,202	)	$	4,242		$	2,448

Comprehensive income includes net income as well as other comprehensive income (loss). The Company’s other comprehensive income consists of changes in cumulative translation adjustment, unrealized gains and losses on investments and retirement plan transition and actuarial gains and losses.

Comprehensive income (loss), net of taxes (which were immaterial for all other comprehensive income items for the periods presented), was as follows:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2011			2010			2011			2010
				(In thousands)
Consolidated net income	$	8,095		$	16,177		$	21,067		$	30,530
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment	1,757			(994		)	6,516			(302		)
Change in unrealized gains (losses) on investments	(139		)	(3,717		)	11			(665		)
Change in retirement plan actuarial losses	15			—			45			—
Change in retirement plan transition obligation	(15		)	(18		)	(44		)	(287		)
Comprehensive income	$	9,713		$	11,448		$	27,595		$	29,276
Comprehensive (income) loss attributable to noncontrolling interest	(5		)	(136		)	16			(139		)
Comprehensive income attributable to ISSI	$	9,708		$	11,312		$	27,611		$	29,137

The components of accumulated other comprehensive income (loss), net of tax, were as follows:

	June 30, 2011			September 30, 2010
	(In thousands)
Accumulated foreign currency translation adjustments	$	6,782		$	266
Accumulated net unrealized loss on SMIC	(1,259		)	(1,270		)
Accumulated net retirement plan transition obligation	317			361
Accumulated net retirement plan actuarial losses	(1,598		)	(1,643		)
Total accumulated other comprehensive income (loss)	$	4,242		$	(2,286	)