TransDigm (TDG) 10-Q 10 Feb 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Jan. 02, 2016	Jan. 26, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 2, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Trading Symbol	TDG
Entity Registrant Name	TRANSDIGM GROUP INC
Entity Central Index Key	1,260,221
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		53,466,525

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 805,291	$ 714,033
Trade accounts receivable - Net	427,265	444,072
Inventories - Net	599,311	591,401
Prepaid expenses and other	28,908	37,081
Total current assets	1,860,775	1,786,587
PROPERTY, PLANT AND EQUIPMENT - Net	268,028	260,684
GOODWILL	4,683,630	4,686,220
OTHER INTANGIBLE ASSETS - Net	1,487,316	1,539,851
OTHER	30,229	30,593
TOTAL ASSETS	8,329,978	8,303,935
CURRENT LIABILITIES:
Current portion of long-term debt	43,445	43,427
Short-term borrowings - trade receivable securitization facility	199,817	199,792
Accounts payable	113,607	142,822
Accrued liabilities	299,573	271,553
Total current liabilities	656,442	657,594
LONG-TERM DEBT	8,099,159	8,106,383
DEFERRED INCOME TAXES	410,110	404,997
OTHER NON-CURRENT LIABILITIES	128,537	173,267
Total liabilities	9,294,248	9,342,241
STOCKHOLDERS’ DEFICIT:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 55,323,774 and 55,100,094 at January 2, 2016 and September 30, 2015, respectively	553	551
Paid-in capital	984,436	950,324
Accumulated deficit	(1,606,443)	(1,717,232)
Accumulated other comprehensive loss	(96,101)	(96,009)
Treasury stock, at cost; 1,738,968 and 1,415,100 shares at January 2, 2016 and September 30, 2015, respectively	(246,715)	(175,940)
Total stockholders’ deficit	(964,270)	(1,038,306)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 8,329,978	$ 8,303,935

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets Parenthetical - $ / shares	Jan. 02, 2016	Sep. 30, 2015
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	224,400,000	224,400,000
Common Stock, Shares, Issued	55,323,774	55,100,094
Treasury Stock, Shares	1,738,968	1,415,100

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
NET SALES	$ 701,695	$ 586,898
COST OF SALES	327,128	265,725
GROSS PROFIT	374,567	321,173
SELLING AND ADMINISTRATIVE EXPENSES	82,203	67,479
AMORTIZATION OF INTANGIBLE ASSETS	16,323	13,026
INCOME FROM OPERATIONS	276,041	240,668
INTEREST EXPENSE - Net	111,983	98,935
INCOME BEFORE INCOME TAXES	164,058	141,733
INCOME TAX PROVISION	49,157	46,200
NET INCOME	114,901	95,533
NET INCOME APPLICABLE TO COMMON STOCK	$ 111,901	$ 92,168
Net earnings per share - see Note 5:
Basic and diluted (in dollars per share)	$ 1.97	$ 1.63
Weighted-average shares outstanding:
Basic and diluted (in shares)	56,805	56,591

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Net income	$ 114,901	$ 95,533
Other comprehensive loss, net of tax:
Foreign currency translation adjustments	(8,950)	(10,748)
Interest rate swap and cap agreements, net of taxes of $(5,092) and $5,892 for the thirteen week periods ended January 2, 2016 and December 27, 2014, respectively	8,858	(10,538)
Other comprehensive loss, net of tax	(92)	(21,286)
TOTAL COMPREHENSIVE INCOME	$ 114,809	$ 74,247

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Income Parentheticial - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Statement of Comprehensive Income [Abstract]
Interest rate swap and cap agreements tax	$ (5,092)	$ 5,892

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Changes in Stockholders' Deficit - 3 months ended Jan. 02, 2016 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock
BALANCE (in shares) at Sep. 30, 2015	55,100,094	55,100,094				(1,415,100)
BALANCE at Sep. 30, 2015	$ (1,038,306)	$ 551	$ 950,324	$ (1,717,232)	$ (96,009)	$ (175,940)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Unvested dividend equivalents	(4,112)			(4,112)
Compensation expense recognized for employee stock options	10,681		10,681
Excess tax benefits related to share-based payment arrangements	14,539		14,539
Exercise of employee stock options (in shares)		223,680
Exercise of employee stock options	8,894	$ 2	8,892
Treasury Stock, Shares, Acquired						(323,868)
Treasury Stock, Value, Acquired, Cost Method	(70,775)					$ (70,775)
Net income	114,901			114,901
Foreign currency translation adjustments	(8,950)				(8,950)
Interest rate swaps and caps, net of tax	$ 8,858				8,858
BALANCE (in shares) at Jan. 02, 2016	55,323,774	55,323,774				(1,738,968)
BALANCE at Jan. 02, 2016	$ (964,270)	$ 553	$ 984,436	$ (1,606,443)	$ (96,101)	$ (246,715)

Condensed Consolidated Stateme8

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
OPERATING ACTIVITIES:
Net income	$ 114,901	$ 95,533
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	9,700	8,425
Amortization of intangible assets	16,501	13,357
Amortization of debt issuance costs	3,832	3,999
Non-cash equity compensation	10,681	5,764
Excess tax benefits related to share-based payment arrangements	(14,539)	(8,264)
Deferred income taxes	601	923
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	14,368	17,096
Inventories	(14,108)	(12,646)
Income taxes receivable/payable	30,343	40,589
Other assets	917	(3,156)
Accounts payable	(28,160)	(22,773)
Accrued interest	29,939	74,471
Accrued and other liabilities	(10,846)	(24,359)
Net cash provided by operating activities	164,130	188,959
INVESTING ACTIVITIES:
Capital expenditures, net of disposals	(10,172)	(8,138)
Net cash used in investing activities	(10,172)	(8,138)
FINANCING ACTIVITIES:
Excess tax benefits related to share-based payment arrangements	14,539	8,264
Proceeds from exercise of stock options	8,892	7,391
Dividends paid	(3,000)	(3,365)
Treasury stock purchased	(70,775)	0
Repayment on term loans	(10,960)	0
Other	(87)	(41)
Net cash (used in) provided by financing activities	(61,391)	12,249
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(1,309)	(989)
NET INCREASE IN CASH AND CASH EQUIVALENTS	91,258	192,081
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	714,033	819,548
CASH AND CASH EQUIVALENTS, END OF PERIOD	805,291	1,011,629
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	78,733	15,307
Cash paid during the period for income taxes	$ 884	$ 944

DESCRIPTION OF THE BUSINESS

DESCRIPTION OF THE BUSINESS	3 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
DESCRIPTION OF THE BUSINESS	DESCRIPTION OF THE BUSINESS Description of the Business – TransDigm Group Incorporated (“TD Group”), through its wholly-owned subsidiary, TransDigm Inc., is a leading global designer, producer and supplier of highly engineered aircraft components for use on nearly all commercial and military aircraft in service today. TransDigm Inc. along with TransDigm Inc.’s direct and indirect wholly-owned operating subsidiaries (collectively, with TD Group, the “Company” or “TransDigm”), offers a broad range of proprietary aerospace components. TD Group has no significant assets or operations other than its 100% ownership of TransDigm Inc. TD Group’s common stock is listed on the New York Stock Exchange, or the NYSE, under the trading symbol “TDG.” Major product offerings, substantially all of which are ultimately provided to end-users in the aerospace industry, include mechanical/electro-mechanical actuators and controls, ignition systems and engine technology, specialized pumps and valves, power conditioning devices, specialized AC/DC electric motors and generators, NiCad batteries and chargers, engineered latching and locking devices, rods and locking devices, engineered connectors and elastomers, cockpit security components and systems, specialized cockpit displays, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, lighting and control technology, military personnel parachutes, and cargo loading, handling and delivery systems.

UNAUDITED INTERIM FINANCIAL INF

UNAUDITED INTERIM FINANCIAL INFORMATION	3 Months Ended
	Jan. 02, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
UNAUDITED INTERIM FINANCIAL INFOMRATION	UNAUDITED INTERIM FINANCIAL INFORMATION The financial information included herein is unaudited; however, the information reflects all adjustments (consisting solely of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the Company’s financial position and results of operations and cash flows for the interim periods presented. These financial statements and notes should be read in conjunction with the financial statements and related notes for the year ended September 30, 2015 included in TD Group’s Form 10-K filed on November 13, 2015. As disclosed therein, the Company’s annual consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“GAAP”). The September 30, 2015 condensed consolidated balance sheet was derived from TD Group’s audited financial statements. The results of operations for the thirteen week period ended January 2, 2016 are not necessarily indicative of the results to be expected for the full year. Certain reclassifications have been made to the prior year financial statements to conform to current year classifications related to the adoption of new accounting pronouncements during the thirteen week period ended January 2, 2016 impacting the classification of both debt issuance costs and deferred income taxes in the Condensed Consolidated Balance Sheets. The accounting pronouncements and impact of the adoption of the pronouncements are summarized in Note 4, "Recent Accounting Pronouncements."

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Jan. 02, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS During the fiscal year ended September 30, 2015 , the Company completed the acquisitions of PneuDraulics, Inc. ("PneuDraulics"), the assets of the aerospace business of Pexco LLC (“Pexco Aerospace”), the aerospace business of Franke Aquarotter GmbH (now named Adams Rite Aerospace GmbH), and the Telair Cargo Group (“Telair”). The Company accounted for the acquisitions using the acquisition method and included the results of operations of the acquisitions in its consolidated financial statements from the effective date of each acquisition. As of January 2, 2016 , the purchase price allocations for each of the acquisitions referenced above remain preliminary as the Company completes its assessments of deferred taxes and certain reserves. Pro forma net sales and results of operations for the acquisitions had they occurred at the beginning of the applicable thirteen week period s ended January 2, 2016 or December 27, 2014 are not material and, accordingly, are not provided. The acquisitions strengthen and expand the Company’s position to design, produce and supply highly-engineered proprietary aerospace components in niche markets with significant aftermarket content and provide opportunities to create value through the application of our three core value-driven operating strategies (obtaining profitable new business, improving our cost structure, and providing highly engineered value-added products to customers). The purchase price paid for each acquisition reflects the current earnings before interest, taxes, depreciation and amortization (EBITDA) and cash flows, as well as, the future EBITDA and cash flows expected to be generated by the business, which are driven in most cases by the recurring aftermarket consumption over the life of a particular aircraft, estimated to be approximately 25 to 30 years . PneuDraulics – On August 19, 2015, TransDigm Inc. acquired all of the outstanding stock of PneuDraulics for approximately $323.5 million in cash. PneuDraulics manufactures proprietary, highly engineered aerospace pneumatic and hydraulic components and subsystems for commercial transport, regional, business jet and military applications. These products fit well with TransDigm’s overall business direction. PneuDraulics is included in TransDigm’s Power & Control segment. The purchase price includes approximately $104.5 million of tax benefits to be realized by the Company over a 15 year period beginning in 2015, and the Company expects that approximately $ 220.9 million of goodwill recognized for the acquisition will be deductible for tax purposes. Pexco Aerospace – On May 14, 2015, Pexco Aerospace, Inc., a newly formed subsidiary of TransDigm Inc., acquired the assets of the aerospace business of Pexco LLC (“Pexco Aerospace”) for a total purchase price of approximately $496.4 million in cash, less a purchase price adjustment of $0.4 million received in the fourth quarter of fiscal 2015. Pexco Aerospace manufactures extruded plastic interior parts for use in the commercial aerospace industry. These products fit well with TransDigm’s overall business direction. Pexco Aerospace is included in TransDigm’s Airframe segment. The purchase price includes approximately $166.4 million of tax benefits to be realized by TransDigm over a 15 year period beginning in 2015, and the Company expects that approximately $407.4 million of goodwill recognized for the acquisition will be deductible for tax purposes. Adams Rite Aerospace GmbH – On March 31, 2015, the Company’s Adams Rite subsidiary acquired the aerospace business of Franke Aquarotter GmbH (now known as Adams Rite Aerospace GmbH) for approximately $75.3 million in cash. Adams Rite Aerospace GmbH manufactures proprietary faucets and related products for use on commercial transports and regional jets. These products fit well with TransDigm’s overall business direction. Adams Rite Aerospace GmbH is included in TransDigm’s Airframe segment. The Company expects that approximately $63.9 million of goodwill recognized for the acquisition will not be deductible for tax purposes. Telair Cargo Group – On March 26, 2015, TransDigm Germany GmbH, a subsidiary of TransDigm Inc., acquired all of the outstanding stock of Telair International GmbH ("Telair International"), TransDigm Inc. acquired all of the outstanding stock of Nordisk Aviation Products ("Nordisk"), and Telair US LLC, a newly formed subsidiary of TransDigm Inc. ("Telair US"), acquired the assets of the AAR Cargo business (collectively, "Telair Cargo Group"). The total purchase price was approximately $730.9 million in cash, which included a net $7.7 million purchase price adjustment paid in the fourth quarter of fiscal 2015. Telair Cargo Group manufactures aerospace on-board cargo loading and handling, restraint systems and unit load devices for a variety of commercial and military platforms with positions on a wide range of new and existing aircraft. These products fit well with TransDigm’s overall business direction. The business consists of three major operating units: Telair International, Nordisk and Telair US. Telair International and Telair US are included in TransDigm’s Power & Control segment and Nordisk is included in TransDigm’s Airframe segment. The total purchase price of Telair Cargo Group was allocated to the underlying assets acquired and liabilities assumed based upon management’s estimated fair values at the date of acquisition. To the extent the purchase price exceeded the estimated fair value of the net identifiable tangible and intangible assets acquired, such excess was allocated to goodwill. The following table summarizes the purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed at the transaction date (in thousands). Assets acquired: Current assets, excluding cash acquired $ 143,417 Property, plant, and equipment 16,011 Intangible assets 203,860 Goodwill 489,790 Other 1,445 Total assets acquired $ 854,523 Liabilities assumed: Current liabilities $ 59,661 Other noncurrent liabilities 64,001 Total liabilities assumed $ 123,662 Net assets acquired $ 730,861 The Company expects that approximately $35.8 million of goodwill recognized for the acquisition will be deductible for tax purposes and approximately $454.0 million of goodwill recognized for the acquisition will not be deductible for tax purposes.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Jan. 02, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 which creates a new topic in the Accounting Standards Codification (“ASC”) Topic 606, “ Revenue From Contracts With Customers.” In addition to superseding and replacing nearly all existing U.S. GAAP revenue recognition guidance, including industry-specific guidance, ASC 606 establishes a new control-based revenue recognition model; changes the basis for deciding when revenue is recognized over time or at a point in time; provides new and more detailed guidance on specific topics; and expands and improves disclosures about revenue. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018. The Company is currently evaluating the impact that the update will have on its financial position, results of operations, cash flows and financial statement disclosures. In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs,” which expands upon the guidance on the presentation of debt issuance costs. The guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The guidance does not change the current requirements surrounding the recognition and measurement of debt issuance costs, and the amortization of debt issuance costs will continue to be reported as interest expense. The guidance is effective for the Company beginning October 1, 2016. However, as early adoption is permissible, the Company adopted the pronouncement effective October 1, 2015. The adoption of this pronouncement did not have a significant impact on our consolidated financial position and results of operations, although it did change the financial statement classification of debt issuance costs. In connection with adopting the pronouncement beginning October 1, 2015, the Company reclassified $74.2 million and $77.7 million in debt issuance costs as of January 2, 2016 and September 30, 2015, to Current portion of long-term debt and Long-term debt in the liabilities section of the Condensed Consolidated Balance Sheets, respectively. In September 2015, the FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement-Period Adjustments," a new standard intended to simplify the accounting for measurement period adjustments in a business combination. Measurement period adjustments are changes to provisional amounts recorded when the accounting for a business combination is incomplete as of the end of a reporting period. The measurement period can extend for up to a year following the transaction date. During the measurement period, companies may make adjustments to provisional amounts when information necessary to complete the measurement is received. The new guidance requires companies to recognize these adjustments, including any related impacts to net income, in the reporting period in which the adjustments are determined. Companies are no longer required to retroactively apply measurement period adjustments to all periods presented. The guidance is effective for the Company on October 1, 2016. However, as early adoption is permissible, the Company adopted the pronouncement beginning October 1, 2015. The adoption of this pronouncement did not have a significant impact on the Company's financial statements and financial statement disclosures. In November 2015, the FASB issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes,” which will require entities to present deferred tax assets and liabilities as noncurrent in a classified balance sheet. This guidance simplifies the current guidance, which requires entities to separately present deferred tax assets and liabilities as current and noncurrent in a classified balance sheet. ASU 2015-17 is effective for fiscal years beginning after December 15, 2016, and interim periods within those years, and may be applied either prospectively to all deferred tax assets and liabilities or retrospectively to all periods presented. As early adoption is permissible, the Company adopted this pronouncement beginning October 1, 2015 and applied this pronouncement retrospectively. The adoption of this pronouncement resulted in the reclassification of $45.6 million from Current deferred income tax assets and $0.4 million from Other long-term assets in the Condensed Consolidated Balance Sheet as of January 2, 2016 to Noncurrent deferred income tax liabilities. Additionally, $45.4 million was reclassified from Current deferred income tax assets in the Condensed Consolidated Balance Sheet as of September 30, 2015 to Noncurrent deferred income tax liabilities.

EARNINGS RELEASE PER SHARE (TWO

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD)	3 Months Ended
	Jan. 02, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE (TWO-CLASS METHOD)	EARNINGS PER SHARE (TWO-CLASS METHOD) The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data): Thirteen Week Periods Ended January 2, 2016 December 27, 2014 Numerator for earnings per share: Net income $ 114,901 $ 95,533 Less dividends paid on participating securities (3,000 ) (3,365 ) Net income applicable to common stock - basic and diluted $ 111,901 $ 92,168 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 53,706 52,511 Vested options deemed participating securities 3,099 4,080 Total shares for basic and diluted earnings per share 56,805 56,591 Basic and diluted earnings per share $ 1.97 $ 1.63

INVENTORIES

INVENTORIES	3 Months Ended
	Jan. 02, 2016
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories are stated at the lower of cost or market. Cost of inventories is generally determined by the average cost and the first-in, first-out (FIFO) methods and includes material, labor and overhead related to the manufacturing process. Inventories consist of the following (in thousands): January 2, 2016 September 30, 2015 Raw materials and purchased component parts $ 403,127 $ 371,073 Work-in-progress 147,039 164,793 Finished Goods 119,716 122,956 Total 669,882 658,822 Reserves for excess and obsolete inventory and LIFO (70,571 ) (67,421 ) Inventories - net $ 599,311 $ 591,401

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Jan. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS Intangible assets subject to amortization consist of the following (in thousands): January 2, 2016 September 30, 2015 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Technology $ 1,077,848 $ 246,643 $ 831,205 $ 1,100,317 $ 233,434 $ 866,883 Order backlog 17,835 13,059 4,776 19,501 10,709 8,792 Other 43,215 14,132 29,083 43,229 13,557 29,672 Total $ 1,138,898 $ 273,834 $ 865,064 $ 1,163,047 $ 257,700 $ 905,347 The aggregate amortization expense on identifiable intangible assets for the thirteen week period s ended January 2, 2016 and December 27, 2014 was approximately $16.3 million and $13.0 million , respectively. The estimated amortization expense is $64.7 million for fiscal year 2016 and $57.5 million for each of the five succeeding fiscal years 2017 through 2021 . The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2015 through January 2, 2016 (in thousands): Power & Control Airframe Non- aviation Total Balance, September 30, 2015 $ 2,238,443 $ 2,392,408 $ 55,369 $ 4,686,220 Purchase price allocation adjustments 4,165 35 — 4,200 Other 2 (6,792 ) — (6,790 ) Balance, January 2, 2016 $ 2,242,610 $ 2,385,651 $ 55,369 $ 4,683,630

DEBT

DEBT	3 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
DEBT	DEBT The Company’s debt consists of the following (in thousands): January 2, 2016 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (183 ) $ — $ 199,817 Term loans $ 4,371,854 $ (41,309 ) $ (5,266 ) $ 4,325,279 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (5,091 ) — 544,909 7 1/2% senior subordinated notes due 2021 (2021 Notes) 500,000 (3,627 ) — 496,373 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (9,461 ) — 1,140,539 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (10,100 ) — 1,189,900 6 1/2% senior subordinated notes due 2025 (2025 Notes) 450,000 (4,396 ) — 445,604 8,221,854 (73,984 ) (5,266 ) 8,142,604 Less current portion 43,840 (395 ) — 43,445 Long-term debt $ 8,178,014 $ (73,589 ) $ (5,266 ) $ 8,099,159 September 30, 2015 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (208 ) $ — $ 199,792 Term loans $ 4,382,813 $ (43,660 ) $ (5,471 ) $ 4,333,682 2020 Notes 550,000 (5,355 ) — 544,645 2021 Notes 500,000 (3,789 ) — 496,211 2022 Notes 1,150,000 (9,821 ) — 1,140,179 2024 Notes 1,200,000 (10,394 ) — 1,189,606 2025 Notes 450,000 (4,513 ) — 445,487 8,232,813 (77,532 ) (5,471 ) 8,149,810 Less current portion 43,840 (413 ) — 43,427 Long-term debt $ 8,188,973 $ (77,119 ) $ (5,471 ) $ 8,106,383

INCOME TAXES

INCOME TAXES	3 Months Ended
	Jan. 02, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES At the end of each reporting period, TD Group makes an estimate of its annual effective income tax rate. The estimate used in the year-to-date period may change in subsequent periods. During the thirteen week period s ended January 2, 2016 and December 27, 2014 , the effective income tax rate was 30.0% and 32.6% , respectively. The Company’s lower effective tax rate for the thirteen week period was primarily due to foreign earnings taxed at rates lower than the U.S. statutory rate and a discrete adjustment related to the permanent reinstatement of the US research and development tax credit. The Company’s effective tax rate for these periods was less than the Federal statutory tax rate primarily due to the domestic manufacturing deduction and foreign earnings taxed at rates lower than the U.S. statutory rate. The Company and its subsidiaries file income tax returns in the U.S federal jurisdiction, various state and local jurisdictions as well as foreign jurisdictions located in Belgium, Canada, China, France, Germany, Hong Kong, Hungary, Malaysia, Mexico, Norway, Singapore, Sri Lanka, Sweden and the United Kingdom. The Company is no longer subject to U.S. federal examinations for years before fiscal 2014. The Company is currently under examination in Belgium for its fiscal years of 2013 and 2014. In addition, the Company is subject to state income tax examinations for fiscal years 2009 and later. At January 2, 2016 and September 30, 2015 , TD Group had $6.6 million and $6.9 million in unrecognized tax benefits, the recognition of which would have an effect of approximately $6.3 million and $6.5 million on the effective tax rate at January 2, 2016 and September 30, 2015 , respectively. The Company believes that the tax positions that comprise the unrecognized tax benefit will be reduced by approximately $1.6 million over the next 12 months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Jan. 02, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following tables present our assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs (other than quoted prices) that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The following summarizes the carrying amounts and fair values of financial instruments (in thousands): January 2, 2016 September 30, 2015 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 805,291 $ 805,291 $ 714,033 $ 714,033 Interest rate cap agreements (1) 2 7,980 7,980 8,180 8,180 Liabilities: Interest rate swap agreements (2) 2 25,500 25,500 24,770 24,770 Interest rate swap agreements (3) 2 34,850 34,850 49,730 49,730 Short-term borrowings - trade receivable securitization facility (4) 1 199,817 199,817 199,792 199,792 Long-term debt, including current portion: Term loans (4) 2 4,325,279 4,223,000 4,333,682 4,344,000 2020 Notes (4) 1 544,909 534,000 544,645 520,000 2021 Notes (4) 1 496,373 513,000 496,211 524,000 2022 Notes (4) 1 1,140,539 1,121,000 1,140,179 1,081,000 2024 Notes (4) 1 1,189,900 1,167,000 1,189,606 1,119,000 2025 Notes (4) 1 445,604 435,000 445,487 417,000 (1) Included in Other non-current assets on the Condensed Consolidated Balance Sheet. (2) Included in Accrued liabilities on the Condensed Consolidated Balance Sheet. (3) Included in Other non-current liabilities on the Condensed Consolidated Balance Sheet. (4) The carrying amount of the debt instrument is presented net of the debt issuance costs in connection with the Company's adoption of ASU 2015-03. Refer to Note 8, "Debt," for gross carrying amounts. The Company values its financial instruments using an industry standard market approach, in which prices and other relevant information is generated by market transactions involving identical or comparable assets or liabilities. No financial instruments were recognized using unobservable inputs. Interest rate swaps were measured at fair value using quoted market prices for the swap interest rate indexes over the term of the swap discounted to present value versus the fixed rate of the contract. The interest rate caps were measured at fair value using implied volatility rates of each individual caplet and the yield curve for the related periods. The estimated fair value of the Company’s term loans was based on information provided by the agent under the Company’s senior secured credit facility. The estimated fair values of the Company’s 2020 Notes, 2021 Notes, 2022 Notes, 2024 Notes and 2025 Notes were based upon quoted market prices. The fair value of Cash and cash equivalents, Trade accounts receivable-net and Accounts payable approximated book value due to the short-term nature of these instruments at January 2, 2016 and September 30, 2015 .

DERIVATIVES AND HEDGING ACTIVIT

DERIVATIVES AND HEDGING ACTIVITIES	3 Months Ended
	Jan. 02, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES AND HEDGING ACTIVITIES	DERIVATIVES AND HEDGING ACTIVITIES The Company is exposed to, among other things, the impact of changes in interest rates in the normal course of business. The Company’s risk management program is designed to manage the exposure and volatility arising from these risks, and utilizes derivative financial instruments to offset a portion of these risks. The Company uses derivative financial instruments only to the extent necessary to hedge identified business risks and does not enter into such transactions for trading purposes. The Company generally does not require collateral or other security with counterparties to these financial instruments and is therefore subject to credit risk in the event of nonperformance; however, the Company monitors credit risk and currently does not anticipate nonperformance by other parties. The Company has agreements with each of its swap and cap counterparties that contain a provision whereby if the Company defaults on the credit facility the Company could also be declared in default on its swaps and caps, resulting in an acceleration of payment under the swaps and caps. Interest rate swap and cap agreements are used to manage interest rate risk associated with floating-rate borrowings under our credit facility. The interest rate swap and cap agreements utilized by the Company effectively modify the Company’s exposure to interest rate risk by converting a portion of the Company’s floating-rate debt to a fixed rate basis through the expiration date of the interest rate swap and cap agreements, thereby reducing the impact of interest rate changes on future interest expense. These agreements involve the receipt of floating rate amounts in exchange for fixed rate interest payments over the term of the agreements without an exchange of the underlying principal amount. These derivative instruments qualify as effective cash flow hedges under GAAP. For these cash flow hedges, the effective portion of the gain or loss from the financial instruments was initially reported as a component of accumulated other comprehensive loss in stockholders’ deficit and subsequently reclassified into earnings in the same line as the hedged item in the same period or periods during which the hedged item affected earnings. At January 2, 2016 , five forward-starting interest rate swap agreements beginning March 31, 2016 were in place to hedge the variable interest rates on the 2014 Term Loans for a fixed rate based on an aggregate notional amount of $750 million through June 30, 2020. These forward-starting interest rate swap agreements will effectively convert the variable interest rate on the aggregate notional amount of the 2014 Term Loans to a fixed rate of 5.8% ( 2.8% plus the 3% margin percentage ) over the term of the interest rate swap agreements. At January 2, 2016 , six interest rate cap agreements beginning September 30, 2015 were in place to offset the variable interest rates on the 2015 Term Loans based on an aggregate notional amount of $750 million . These interest rate cap agreements offset the variability in expected future cash flows on the Company's variable rate debt attributable to fluctuations above the three month LIBOR of 2.5% through June 30, 2020. At January 2, 2016 , three interest rate swap agreements beginning September 30, 2014 were in place to hedge the variable interest rates on the 2014 Term Loans for a fixed rate based on an aggregate notional amount of $1.0 billion through June 30, 2019. These interest rate swap agreements converted the variable interest rate on the aggregate notional amount of the 2014 Term Loans to a fixed rate of 5.4% ( 2.4% plus the 3% margin percentage ) over the term of the interest rate swap agreements. In connection with the refinancing of the 2011 Term Loans, the Company no longer designated the interest rate swap agreements relating to the $353 million aggregate notional amount as cash flow hedges for accounting purposes. Accordingly, amounts previously recorded as a component of accumulated other comprehensive loss in stockholder’s deficit amortized into earnings totaled $1.1 million for the thirteen week period ended December 27, 2014 . There is no remaining amortization for these dedesignated swap agreements as of September 30, 2015 . Based on the fair value amounts of the interest rate swap agreements determined as of January 2, 2016 , the estimated net amount of existing gains and losses expected to be reclassified into interest expense within the next twelve months is approximately $25.5 million .

SEGMENTS

SEGMENTS	3 Months Ended
	Jan. 02, 2016
Segment Reporting [Abstract]
SEGMENTS	SEGMENTS The Company’s businesses are organized and managed in three reporting segments: Power & Control, Airframe and Non-aviation. The Power & Control segment includes operations that primarily develop, produce and market systems and components that predominately provide power to or control power of the aircraft utilizing electronic, fluid, power and mechanical motion control technologies. Major product offerings include mechanical/electro-mechanical actuators and controls, ignition systems and engine technology, specialized pumps and valves, power conditioning devices, specialized AC/DC electric motors and generators, and cargo loading and handling systems. Primary customers of this segment are engine and power system and subsystem suppliers, airlines, third party maintenance suppliers, military buying agencies and repair depots. Products are sold in the original equipment and aftermarket market channels. The Airframe segment includes operations that primarily develop, produce and market systems and components that are used in non-power airframe applications utilizing airframe and cabin structure technologies. Major product offerings include engineered latching and locking devices, rods and locking devices, cockpit security components and systems, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, lighting and control technology, military personnel parachutes, and cargo delivery systems. Primary customers of this segment are airframe manufacturers and cabin system suppliers and subsystem suppliers, airlines, third party maintenance suppliers, military buying agencies and repair depots. Products are sold in the original equipment and aftermarket market channels. The Non-aviation segment includes operations that primarily develop, produce and market products for non-aviation markets. Major product offerings include seat belts and safety restraints for ground transportation applications, mechanical/electro-mechanical actuators and controls for space applications, and refueling systems for heavy equipment used in mining, construction and other industries. Primary customers of this segment are off-road vehicle suppliers and subsystem suppliers, child restraint system suppliers, satellite and space system suppliers and manufacturers of heavy equipment used in mining, construction and other industries. The primary measurement used by management to review and assess the operating performance of each segment is EBITDA As Defined. The Company defines EBITDA As Defined as earnings before interest, taxes, depreciation and amortization plus certain non-operating items including refinancing costs, acquisition-related costs, transaction-related costs and non-cash compensation charges incurred in connection with the Company’s stock incentive plans. Acquisition-related costs represent accounting adjustments to inventory associated with acquisitions of businesses and product lines that were charged to cost of sales when the inventory was sold; costs incurred to integrate acquired businesses and product lines into the Company’s operations, facility relocation costs and other acquisition-related costs; transaction related costs comprising deal fees; legal, financial and tax diligence expenses and valuation costs that are required to be expensed as incurred and other acquisition accounting adjustments. EBITDA As Defined is not a measurement of financial performance under GAAP. Although the Company uses EBITDA As Defined to assess the performance of its business and for various other purposes, the use of this non-GAAP financial measure as an analytical tool has limitations, and it should not be considered in isolation or as a substitute for analysis of the Company’s results of operations as reported in accordance with GAAP. The Company’s segments are reported on the same basis used internally for evaluating performance and for allocating resources. The accounting policies for each segment are the same as those described in the summary of significant accounting policies in the Company’s consolidated financial statements. Intersegment sales and transfers are recorded at values based on market prices, which creates intercompany profit on intersegment sales or transfers that is eliminated in consolidation. Intersegment sales were insignificant for the periods presented below. The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended January 2, 2016 December 27, 2014 Net sales to external customers Power & Control $ 347,209 $ 283,379 Airframe 331,138 281,614 Non-aviation 23,348 21,905 $ 701,695 $ 586,898 The following table reconciles EBITDA As Defined by segment to consolidated income before income taxes (in thousands): Thirteen Week Periods Ended January 2, 2016 December 27, 2014 EBITDA As Defined Power & Control $ 161,776 $ 146,128 Airframe 155,088 125,821 Non-aviation 6,386 4,738 Total segment EBITDA As Defined 323,250 276,687 Unallocated corporate expenses 3,837 6,959 Total Company EBITDA As Defined 319,413 269,728 Depreciation and amortization expense 26,201 21,785 Interest expense - net 111,983 98,935 Acquisition-related costs 7,225 1,700 Stock compensation expense 10,681 5,764 Other, net (735 ) (189 ) Income before income taxes $ 164,058 $ 141,733 The following table presents total assets by segment (in thousands): January 2, 2016 September 30, 2015 Total assets Power & Control $ 3,558,152 $ 3,550,866 Airframe 3,883,245 3,922,439 Non-aviation 130,349 129,935 Corporate 758,232 700,695 $ 8,329,978 $ 8,303,935 The Company’s sales principally originate from the United States, and the Company’s long-lived assets are principally located in the United States.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	3 Months Ended
	Jan. 02, 2016
Statement of Comprehensive Income [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The following table presents the components of accumulated other comprehensive loss, net of taxes, for the thirteen week period ended January 2, 2016 (in thousands): Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges Defined benefit pension plan activity Currency translation adjustment Total Balance at September 30, 2015 $ (51,492 ) $ (12,013 ) $ (32,504 ) $ (96,009 ) Current-period other comprehensive income (loss) 8,858 — (8,950 ) (92 ) Balance at January 2, 2016 $ (42,634 ) $ (12,013 ) $ (41,454 ) $ (96,101 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jan. 02, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On January 4, 2016, Hook Acquisition Sub Inc., a subsidiary of TransDigm Inc., completed the tender offer of all the outstanding stock of Breeze-Eastern Corporation (“Breeze-Eastern”) for $19.61 per share in cash. Following consummation of the tender offer, Hook Acquisition Sub Inc. was merged into Breeze-Eastern on January 4, 2016; in connection therewith, all outstanding stock of Breeze-Eastern was canceled and Breeze-Eastern became a wholly owned subsidiary of TransDigm Inc. The purchase price for the tender offer, net of cash acquired of approximately $27 million , was approximately $178 million in cash. Breeze-Eastern manufactures high performance lifting and pulling devices for military and civilian aircraft, including rescue hoists, winches and cargo hooks, and weapons-lifting systems. These products fit well with TransDigm’s overall business direction and Breeze-Eastern will be included in TransDigm's Power & Control segment. Subsequent to the end of the thirteen week period ended January 2, 2016 and prior to the new program described in the next paragraph becoming effective, the Company repurchased 128,319 shares of its common stock at a gross cost of approximately $27.9 million at the weighted-average price per share of $217.47 under the stock repurchase program authorized on October 22, 2014. On January 21, 2016, our Board of Directors authorized a stock repurchase program replacing our previous repurchase program permitting us to repurchase a portion of our outstanding shares not to exceed $450 million . The Company repurchased 324,200 shares of its common stock at a gross cost of approximately $63.7 million at the weighted-average price per share of $196.47 under the stock repurchase program authorized on January 21, 2016.

SUPPLEMENTAL GUARANTOR INFORMAT

SUPPLEMENTAL GUARANTOR INFORMATION	3 Months Ended
	Jan. 02, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL GUARANTOR INFORMATION	SUPPLEMENTAL GUARANTOR INFORMATION TransDigm’s 2020 Notes, 2021 Notes, 2022 Notes, 2024 Notes and 2025 Notes are jointly and severally guaranteed, on a senior subordinated basis, by TD Group and TransDigm Inc.’s 100% Domestic Restricted Subsidiaries, as defined in the Indentures. The following supplemental condensed consolidating financial information presents, in separate columns, the balance sheets of the Company as of January 2, 2016 and September 30, 2015 and its statements of income and comprehensive income and cash flows for the thirteen week period s ended January 2, 2016 and December 27, 2014 for (i) TransDigm Group on a parent only basis with its investment in subsidiaries recorded under the equity method, (ii) TransDigm Inc. including its directly owned operations and non-operating entities, (iii) the Subsidiary Guarantors on a combined basis, (iv) Non-Guarantor Subsidiaries and (v) the Company on a consolidated basis. Separate financial statements of TransDigm Inc. are not presented because TransDigm Inc.’s 2020 Notes, 2021 Notes, 2022 Notes, 2024 Notes and 2025 Notes are fully and unconditionally guaranteed on a senior subordinated basis by TD Group and all existing 100% owned domestic subsidiaries of TransDigm Inc. and because TD Group has no significant operations or assets separate from its investment in TransDigm Inc. TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF JANUARY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 20,286 $ 730,494 $ 4,349 $ 50,162 $ — $ 805,291 Trade accounts receivable - Net — — 40,775 405,540 (19,050 ) 427,265 Inventories - Net — 41,270 456,600 102,141 (700 ) 599,311 Prepaid expenses and other — 4,425 16,802 7,681 — 28,908 Total current assets 20,286 776,189 518,526 565,524 (19,750 ) 1,860,775 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (984,556 ) 6,972,463 4,664,857 (29,095 ) (10,623,669 ) — PROPERTY, PLANT AND EQUIPMENT -Net — 16,447 209,947 41,634 — 268,028 GOODWILL — 39,333 4,012,751 631,546 — 4,683,630 OTHER INTANGIBLE ASSETS - Net — 38,245 1,188,955 261,577 (1,461 ) 1,487,316 OTHER — 13,941 14,620 1,668 — 30,229 TOTAL ASSETS $ (964,270 ) $ 7,856,618 $ 10,609,656 $ 1,472,854 $ (10,644,880 ) $ 8,329,978 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 43,445 $ — $ — $ — $ 43,445 Short-term borrowings - trade receivable securitization facility — — — 199,817 — 199,817 Accounts payable — 14,828 80,246 34,222 (15,689 ) 113,607 Accrued liabilities — 159,158 99,800 40,615 — 299,573 Total current liabilities — 217,431 180,046 274,654 (15,689 ) 656,442 LONG-TERM DEBT — 8,099,159 — — — 8,099,159 DEFERRED INCOME TAXES — 319,247 2,330 88,533 — 410,110 OTHER NON-CURRENT LIABILITIES — 69,359 39,788 19,390 — 128,537 Total liabilities — 8,705,196 222,164 382,577 (15,689 ) 9,294,248 STOCKHOLDERS’ (DEFICIT) EQUITY (964,270 ) (848,578 ) 10,387,492 1,090,277 (10,629,191 ) (964,270 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (964,270 ) $ 7,856,618 $ 10,609,656 $ 1,472,854 $ (10,644,880 ) $ 8,329,978 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2015 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 1,500 $ 659,365 $ 7,911 $ 45,257 $ — $ 714,033 Trade accounts receivable - Net — — 48,369 413,380 (17,677 ) 444,072 Inventories - Net — 34,457 461,103 96,541 (700 ) 591,401 Prepaid expenses and other — 2,804 15,096 19,181 — 37,081 Total current assets 1,500 696,626 532,479 574,359 (18,377 ) 1,786,587 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (1,039,806 ) 6,963,034 4,501,501 (33,208 ) (10,391,521 ) — PROPERTY, PLANT AND EQUIPMENT - Net — 16,565 201,499 42,620 — 260,684 GOODWILL — 65,886 3,984,199 636,135 — 4,686,220 OTHER INTANGIBLE ASSETS - Net — 38,621 1,236,376 266,315 (1,461 ) 1,539,851 OTHER — 13,712 14,528 2,353 — 30,593 TOTAL ASSETS $ (1,038,306 ) $ 7,794,444 $ 10,470,582 $ 1,488,574 $ (10,411,359 ) $ 8,303,935 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 43,427 $ — $ — $ — $ 43,427 Short-term borrowings - trade receivable securitization facility — — — 199,792 — 199,792 Accounts payable — 16,826 102,968 37,556 (14,528 ) 142,822 Accrued liabilities — 97,045 117,243 57,265 — 271,553 Total current liabilities — 157,298 220,211 294,613 (14,528 ) 657,594 LONG-TERM DEBT — 8,106,383 — — — 8,106,383 DEFERRED INCOME TAXES — 334,848 2,410 67,739 — 404,997 OTHER NON-CURRENT LIABILITIES — 99,743 35,222 38,302 — 173,267 Total liabilities — 8,698,272 257,843 400,654 (14,528 ) 9,342,241 STOCKHOLDERS’ (DEFICIT) EQUITY (1,038,306 ) (903,828 ) 10,212,739 1,087,920 (10,396,831 ) (1,038,306 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (1,038,306 ) $ 7,794,444 $ 10,470,582 $ 1,488,574 $ (10,411,359 ) $ 8,303,935 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED JANUARY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 26,689 $ 576,421 $ 104,280 $ (5,695 ) $ 701,695 COST OF SALES — 15,265 252,748 64,810 (5,695 ) 327,128 GROSS PROFIT — 11,424 323,673 39,470 — 374,567 SELLING AND ADMINISTRATIVE EXPENSES — 12,816 53,940 15,447 — 82,203 AMORTIZATION OF INTANGIBLE ASSETS — 363 13,463 2,497 — 16,323 (LOSS) INCOME FROM OPERATIONS — (1,755 ) 256,270 21,526 — 276,041 INTEREST EXPENSE (INCOME) - Net — 115,391 (555 ) (2,853 ) — 111,983 EQUITY IN INCOME OF SUBSIDIARIES (114,901 ) (205,972 ) — — 320,873 — INCOME BEFORE INCOME TAXES 114,901 88,826 256,825 24,379 (320,873 ) 164,058 INCOME TAX (BENEFIT) PROVISION — (26,075 ) 78,533 (3,301 ) — 49,157 NET INCOME $ 114,901 $ 114,901 $ 178,292 $ 27,680 $ (320,873 ) $ 114,901 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (92 ) 6,241 (3,564 ) (11,758 ) 9,081 (92 ) TOTAL COMPREHENSIVE INCOME $ 114,809 $ 121,142 $ 174,728 $ 15,922 $ (311,792 ) $ 114,809 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 27, 2014 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 31,568 $ 511,507 $ 46,886 $ (3,063 ) $ 586,898 COST OF SALES — 18,484 217,985 32,319 (3,063 ) 265,725 GROSS PROFIT — 13,084 293,522 14,567 — 321,173 SELLING AND ADMINISTRATIVE EXPENSES — 15,758 43,899 7,822 — 67,479 AMORTIZATION OF INTANGIBLE ASSETS — 347 10,701 1,978 — 13,026 (LOSS) INCOME FROM OPERATIONS — (3,021 ) 238,922 4,767 — 240,668 INTEREST EXPENSE (INCOME) - Net — 101,418 48 (2,531 ) — 98,935 EQUITY IN INCOME OF SUBSIDIARIES (95,533 ) (165,836 ) — — 261,369 — INCOME BEFORE INCOME TAXES 95,533 61,397 238,874 7,298 (261,369 ) 141,733 INCOME TAX (BENEFIT) PROVISION — (34,136 ) 78,514 1,822 — 46,200 NET INCOME $ 95,533 $ 95,533 $ 160,360 $ 5,476 $ (261,369 ) $ 95,533 OTHER COMPREHENSIVE LOSS, NET OF TAX (21,286 ) (6,709 ) (287 ) (14,290 ) 21,286 (21,286 ) TOTAL COMPREHENSIVE INCOME (LOSS) $ 74,247 $ 88,824 $ 160,073 $ (8,814 ) $ (240,083 ) $ 74,247 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED JANUARY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (45,640 ) $ 187,569 $ 21,989 $ 212 $ 164,130 INVESTING ACTIVITIES: Capital expenditures, net of disposals — (455 ) (8,043 ) (1,674 ) — (10,172 ) Net cash used in investing activities — (455 ) (8,043 ) (1,674 ) — (10,172 ) FINANCING ACTIVITIES: Intercompany activities 69,130 128,271 (183,088 ) (14,101 ) (212 ) — Excess tax benefits related to share-based payment arrangements 14,539 — — — — 14,539 Proceeds from exercise of stock options 8,892 — — — — 8,892 Dividends paid (3,000 ) — — — — (3,000 ) Treasury stock purchased (70,775 ) — — — — (70,775 ) Repayment on term loans — (10,960 ) — — — (10,960 ) Other — (87 ) — — — (87 ) Net cash provided by (used in) financing activities 18,786 117,224 (183,088 ) (14,101 ) (212 ) (61,391 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (1,309 ) — (1,309 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 18,786 71,129 (3,562 ) 4,905 — 91,258 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 1,500 659,365 7,911 45,257 — 714,033 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 20,286 $ 730,494 $ 4,349 $ 50,162 $ — $ 805,291 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 27, 2014 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ — $ 59,985 $ 142,334 $ (2,765 ) $ (10,595 ) $ 188,959 INVESTING ACTIVITIES: Capital expenditures, net of disposals — (467 ) (6,576 ) (1,095 ) — (8,138 ) Net cash used in investing activities — (467 ) (6,576 ) (1,095 ) — (8,138 ) FINANCING ACTIVITIES: Intercompany activities (13,663 ) 146,927 (139,352 ) (4,507 ) 10,595 — Excess tax benefits related to share-based payment arrangements 8,264 — — — — 8,264 Proceeds from exercise of stock options 7,391 — — — — 7,391 Dividends paid (3,365 ) — — — — (3,365 ) Other — (41 ) — — — (41 ) Net cash (used in) provided by financing activities (1,373 ) 146,886 (139,352 ) (4,507 ) 10,595 12,249 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (989 ) — (989 ) (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,373 ) 206,404 (3,594 ) (9,356 ) — 192,081 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 2,088 782,648 3,793 31,019 — 819,548 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 715 $ 989,052 $ 199 $ 21,663 $ — $ 1,011,629 * * * * *

RECENT ACCOUNTING PRONOUNCEME24

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
	Jan. 02, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 which creates a new topic in the Accounting Standards Codification (“ASC”) Topic 606, “ Revenue From Contracts With Customers.” In addition to superseding and replacing nearly all existing U.S. GAAP revenue recognition guidance, including industry-specific guidance, ASC 606 establishes a new control-based revenue recognition model; changes the basis for deciding when revenue is recognized over time or at a point in time; provides new and more detailed guidance on specific topics; and expands and improves disclosures about revenue. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018. The Company is currently evaluating the impact that the update will have on its financial position, results of operations, cash flows and financial statement disclosures. In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs,” which expands upon the guidance on the presentation of debt issuance costs. The guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The guidance does not change the current requirements surrounding the recognition and measurement of debt issuance costs, and the amortization of debt issuance costs will continue to be reported as interest expense. The guidance is effective for the Company beginning October 1, 2016. However, as early adoption is permissible, the Company adopted the pronouncement effective October 1, 2015. The adoption of this pronouncement did not have a significant impact on our consolidated financial position and results of operations, although it did change the financial statement classification of debt issuance costs. In connection with adopting the pronouncement beginning October 1, 2015, the Company reclassified $74.2 million and $77.7 million in debt issuance costs as of January 2, 2016 and September 30, 2015, to Current portion of long-term debt and Long-term debt in the liabilities section of the Condensed Consolidated Balance Sheets, respectively. In September 2015, the FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement-Period Adjustments," a new standard intended to simplify the accounting for measurement period adjustments in a business combination. Measurement period adjustments are changes to provisional amounts recorded when the accounting for a business combination is incomplete as of the end of a reporting period. The measurement period can extend for up to a year following the transaction date. During the measurement period, companies may make adjustments to provisional amounts when information necessary to complete the measurement is received. The new guidance requires companies to recognize these adjustments, including any related impacts to net income, in the reporting period in which the adjustments are determined. Companies are no longer required to retroactively apply measurement period adjustments to all periods presented. The guidance is effective for the Company on October 1, 2016. However, as early adoption is permissible, the Company adopted the pronouncement beginning October 1, 2015. The adoption of this pronouncement did not have a significant impact on the Company's financial statements and financial statement disclosures. In November 2015, the FASB issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes,” which will require entities to present deferred tax assets and liabilities as noncurrent in a classified balance sheet. This guidance simplifies the current guidance, which requires entities to separately present deferred tax assets and liabilities as current and noncurrent in a classified balance sheet. ASU 2015-17 is effective for fiscal years beginning after December 15, 2016, and interim periods within those years, and may be applied either prospectively to all deferred tax assets and liabilities or retrospectively to all periods presented. As early adoption is permissible, the Company adopted this pronouncement beginning October 1, 2015 and applied this pronouncement retrospectively. The adoption of this pronouncement resulted in the reclassification of $45.6 million from Current deferred income tax assets and $0.4 million from Other long-term assets in the Condensed Consolidated Balance Sheet as of January 2, 2016 to Noncurrent deferred income tax liabilities. Additionally, $45.4 million was reclassified from Current deferred income tax assets in the Condensed Consolidated Balance Sheet as of September 30, 2015 to Noncurrent deferred income tax liabilities.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Jan. 02, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed at the transaction date (in thousands). Assets acquired: Current assets, excluding cash acquired $ 143,417 Property, plant, and equipment 16,011 Intangible assets 203,860 Goodwill 489,790 Other 1,445 Total assets acquired $ 854,523 Liabilities assumed: Current liabilities $ 59,661 Other noncurrent liabilities 64,001 Total liabilities assumed $ 123,662 Net assets acquired $ 730,861

EARNINGS RELEASE PER SHARE (T26

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD) (Tables)	3 Months Ended
	Jan. 02, 2016
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data): Thirteen Week Periods Ended January 2, 2016 December 27, 2014 Numerator for earnings per share: Net income $ 114,901 $ 95,533 Less dividends paid on participating securities (3,000 ) (3,365 ) Net income applicable to common stock - basic and diluted $ 111,901 $ 92,168 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 53,706 52,511 Vested options deemed participating securities 3,099 4,080 Total shares for basic and diluted earnings per share 56,805 56,591 Basic and diluted earnings per share $ 1.97 $ 1.63

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Jan. 02, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following (in thousands): January 2, 2016 September 30, 2015 Raw materials and purchased component parts $ 403,127 $ 371,073 Work-in-progress 147,039 164,793 Finished Goods 119,716 122,956 Total 669,882 658,822 Reserves for excess and obsolete inventory and LIFO (70,571 ) (67,421 ) Inventories - net $ 599,311 $ 591,401

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Jan. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Subject to Amortization	Intangible assets subject to amortization consist of the following (in thousands): January 2, 2016 September 30, 2015 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Technology $ 1,077,848 $ 246,643 $ 831,205 $ 1,100,317 $ 233,434 $ 866,883 Order backlog 17,835 13,059 4,776 19,501 10,709 8,792 Other 43,215 14,132 29,083 43,229 13,557 29,672 Total $ 1,138,898 $ 273,834 $ 865,064 $ 1,163,047 $ 257,700 $ 905,347
Summary of Changes in Carrying Value of Goodwill	The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2015 through January 2, 2016 (in thousands): Power & Control Airframe Non- aviation Total Balance, September 30, 2015 $ 2,238,443 $ 2,392,408 $ 55,369 $ 4,686,220 Purchase price allocation adjustments 4,165 35 — 4,200 Other 2 (6,792 ) — (6,790 ) Balance, January 2, 2016 $ 2,242,610 $ 2,385,651 $ 55,369 $ 4,683,630

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
Debt	The Company’s debt consists of the following (in thousands): January 2, 2016 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (183 ) $ — $ 199,817 Term loans $ 4,371,854 $ (41,309 ) $ (5,266 ) $ 4,325,279 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (5,091 ) — 544,909 7 1/2% senior subordinated notes due 2021 (2021 Notes) 500,000 (3,627 ) — 496,373 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (9,461 ) — 1,140,539 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (10,100 ) — 1,189,900 6 1/2% senior subordinated notes due 2025 (2025 Notes) 450,000 (4,396 ) — 445,604 8,221,854 (73,984 ) (5,266 ) 8,142,604 Less current portion 43,840 (395 ) — 43,445 Long-term debt $ 8,178,014 $ (73,589 ) $ (5,266 ) $ 8,099,159 September 30, 2015 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (208 ) $ — $ 199,792 Term loans $ 4,382,813 $ (43,660 ) $ (5,471 ) $ 4,333,682 2020 Notes 550,000 (5,355 ) — 544,645 2021 Notes 500,000 (3,789 ) — 496,211 2022 Notes 1,150,000 (9,821 ) — 1,140,179 2024 Notes 1,200,000 (10,394 ) — 1,189,606 2025 Notes 450,000 (4,513 ) — 445,487 8,232,813 (77,532 ) (5,471 ) 8,149,810 Less current portion 43,840 (413 ) — 43,427 Long-term debt $ 8,188,973 $ (77,119 ) $ (5,471 ) $ 8,106,383

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Jan. 02, 2016
Fair Value Disclosures [Abstract]
Carrying Amounts and Fair Values of Financial Instruments	The following summarizes the carrying amounts and fair values of financial instruments (in thousands): January 2, 2016 September 30, 2015 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 805,291 $ 805,291 $ 714,033 $ 714,033 Interest rate cap agreements (1) 2 7,980 7,980 8,180 8,180 Liabilities: Interest rate swap agreements (2) 2 25,500 25,500 24,770 24,770 Interest rate swap agreements (3) 2 34,850 34,850 49,730 49,730 Short-term borrowings - trade receivable securitization facility (4) 1 199,817 199,817 199,792 199,792 Long-term debt, including current portion: Term loans (4) 2 4,325,279 4,223,000 4,333,682 4,344,000 2020 Notes (4) 1 544,909 534,000 544,645 520,000 2021 Notes (4) 1 496,373 513,000 496,211 524,000 2022 Notes (4) 1 1,140,539 1,121,000 1,140,179 1,081,000 2024 Notes (4) 1 1,189,900 1,167,000 1,189,606 1,119,000 2025 Notes (4) 1 445,604 435,000 445,487 417,000 (1) Included in Other non-current assets on the Condensed Consolidated Balance Sheet. (2) Included in Accrued liabilities on the Condensed Consolidated Balance Sheet. (3) Included in Other non-current liabilities on the Condensed Consolidated Balance Sheet. (4) The carrying amount of the debt instrument is presented net of the debt issuance costs in connection with the Company's adoption of ASU 2015-03. Refer to Note 8, "Debt," for gross carrying amounts.

SEGMENTS (Tables)

SEGMENTS (Tables)	3 Months Ended
	Jan. 02, 2016
Segment Reporting [Abstract]
Net Sales by Reportable Segment	The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended January 2, 2016 December 27, 2014 Net sales to external customers Power & Control $ 347,209 $ 283,379 Airframe 331,138 281,614 Non-aviation 23,348 21,905 $ 701,695 $ 586,898
EBITDA Defined by Segment to Consolidated Income Before Taxes	The following table reconciles EBITDA As Defined by segment to consolidated income before income taxes (in thousands): Thirteen Week Periods Ended January 2, 2016 December 27, 2014 EBITDA As Defined Power & Control $ 161,776 $ 146,128 Airframe 155,088 125,821 Non-aviation 6,386 4,738 Total segment EBITDA As Defined 323,250 276,687 Unallocated corporate expenses 3,837 6,959 Total Company EBITDA As Defined 319,413 269,728 Depreciation and amortization expense 26,201 21,785 Interest expense - net 111,983 98,935 Acquisition-related costs 7,225 1,700 Stock compensation expense 10,681 5,764 Other, net (735 ) (189 ) Income before income taxes $ 164,058 $ 141,733
Total Assets by Segment	The following table presents total assets by segment (in thousands): January 2, 2016 September 30, 2015 Total assets Power & Control $ 3,558,152 $ 3,550,866 Airframe 3,883,245 3,922,439 Non-aviation 130,349 129,935 Corporate 758,232 700,695 $ 8,329,978 $ 8,303,935

ACCUMULATED OTHER COMPREHENSI32

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Jan. 02, 2016
Statement of Comprehensive Income [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table presents the components of accumulated other comprehensive loss, net of taxes, for the thirteen week period ended January 2, 2016 (in thousands): Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges Defined benefit pension plan activity Currency translation adjustment Total Balance at September 30, 2015 $ (51,492 ) $ (12,013 ) $ (32,504 ) $ (96,009 ) Current-period other comprehensive income (loss) 8,858 — (8,950 ) (92 ) Balance at January 2, 2016 $ (42,634 ) $ (12,013 ) $ (41,454 ) $ (96,101 )

SUPPLEMENTAL GUARANTOR INFORM33

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	3 Months Ended
	Jan. 02, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Condensed Consolidating Balance Sheet	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF JANUARY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 20,286 $ 730,494 $ 4,349 $ 50,162 $ — $ 805,291 Trade accounts receivable - Net — — 40,775 405,540 (19,050 ) 427,265 Inventories - Net — 41,270 456,600 102,141 (700 ) 599,311 Prepaid expenses and other — 4,425 16,802 7,681 — 28,908 Total current assets 20,286 776,189 518,526 565,524 (19,750 ) 1,860,775 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (984,556 ) 6,972,463 4,664,857 (29,095 ) (10,623,669 ) — PROPERTY, PLANT AND EQUIPMENT -Net — 16,447 209,947 41,634 — 268,028 GOODWILL — 39,333 4,012,751 631,546 — 4,683,630 OTHER INTANGIBLE ASSETS - Net — 38,245 1,188,955 261,577 (1,461 ) 1,487,316 OTHER — 13,941 14,620 1,668 — 30,229 TOTAL ASSETS $ (964,270 ) $ 7,856,618 $ 10,609,656 $ 1,472,854 $ (10,644,880 ) $ 8,329,978 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 43,445 $ — $ — $ — $ 43,445 Short-term borrowings - trade receivable securitization facility — — — 199,817 — 199,817 Accounts payable — 14,828 80,246 34,222 (15,689 ) 113,607 Accrued liabilities — 159,158 99,800 40,615 — 299,573 Total current liabilities — 217,431 180,046 274,654 (15,689 ) 656,442 LONG-TERM DEBT — 8,099,159 — — — 8,099,159 DEFERRED INCOME TAXES — 319,247 2,330 88,533 — 410,110 OTHER NON-CURRENT LIABILITIES — 69,359 39,788 19,390 — 128,537 Total liabilities — 8,705,196 222,164 382,577 (15,689 ) 9,294,248 STOCKHOLDERS’ (DEFICIT) EQUITY (964,270 ) (848,578 ) 10,387,492 1,090,277 (10,629,191 ) (964,270 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (964,270 ) $ 7,856,618 $ 10,609,656 $ 1,472,854 $ (10,644,880 ) $ 8,329,978 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2015 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 1,500 $ 659,365 $ 7,911 $ 45,257 $ — $ 714,033 Trade accounts receivable - Net — — 48,369 413,380 (17,677 ) 444,072 Inventories - Net — 34,457 461,103 96,541 (700 ) 591,401 Prepaid expenses and other — 2,804 15,096 19,181 — 37,081 Total current assets 1,500 696,626 532,479 574,359 (18,377 ) 1,786,587 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (1,039,806 ) 6,963,034 4,501,501 (33,208 ) (10,391,521 ) — PROPERTY, PLANT AND EQUIPMENT - Net — 16,565 201,499 42,620 — 260,684 GOODWILL — 65,886 3,984,199 636,135 — 4,686,220 OTHER INTANGIBLE ASSETS - Net — 38,621 1,236,376 266,315 (1,461 ) 1,539,851 OTHER — 13,712 14,528 2,353 — 30,593 TOTAL ASSETS $ (1,038,306 ) $ 7,794,444 $ 10,470,582 $ 1,488,574 $ (10,411,359 ) $ 8,303,935 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 43,427 $ — $ — $ — $ 43,427 Short-term borrowings - trade receivable securitization facility — — — 199,792 — 199,792 Accounts payable — 16,826 102,968 37,556 (14,528 ) 142,822 Accrued liabilities — 97,045 117,243 57,265 — 271,553 Total current liabilities — 157,298 220,211 294,613 (14,528 ) 657,594 LONG-TERM DEBT — 8,106,383 — — — 8,106,383 DEFERRED INCOME TAXES — 334,848 2,410 67,739 — 404,997 OTHER NON-CURRENT LIABILITIES — 99,743 35,222 38,302 — 173,267 Total liabilities — 8,698,272 257,843 400,654 (14,528 ) 9,342,241 STOCKHOLDERS’ (DEFICIT) EQUITY (1,038,306 ) (903,828 ) 10,212,739 1,087,920 (10,396,831 ) (1,038,306 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (1,038,306 ) $ 7,794,444 $ 10,470,582 $ 1,488,574 $ (10,411,359 ) $ 8,303,935
Supplemental Condensed Consolidating Income Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED JANUARY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 26,689 $ 576,421 $ 104,280 $ (5,695 ) $ 701,695 COST OF SALES — 15,265 252,748 64,810 (5,695 ) 327,128 GROSS PROFIT — 11,424 323,673 39,470 — 374,567 SELLING AND ADMINISTRATIVE EXPENSES — 12,816 53,940 15,447 — 82,203 AMORTIZATION OF INTANGIBLE ASSETS — 363 13,463 2,497 — 16,323 (LOSS) INCOME FROM OPERATIONS — (1,755 ) 256,270 21,526 — 276,041 INTEREST EXPENSE (INCOME) - Net — 115,391 (555 ) (2,853 ) — 111,983 EQUITY IN INCOME OF SUBSIDIARIES (114,901 ) (205,972 ) — — 320,873 — INCOME BEFORE INCOME TAXES 114,901 88,826 256,825 24,379 (320,873 ) 164,058 INCOME TAX (BENEFIT) PROVISION — (26,075 ) 78,533 (3,301 ) — 49,157 NET INCOME $ 114,901 $ 114,901 $ 178,292 $ 27,680 $ (320,873 ) $ 114,901 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (92 ) 6,241 (3,564 ) (11,758 ) 9,081 (92 ) TOTAL COMPREHENSIVE INCOME $ 114,809 $ 121,142 $ 174,728 $ 15,922 $ (311,792 ) $ 114,809 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 27, 2014 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 31,568 $ 511,507 $ 46,886 $ (3,063 ) $ 586,898 COST OF SALES — 18,484 217,985 32,319 (3,063 ) 265,725 GROSS PROFIT — 13,084 293,522 14,567 — 321,173 SELLING AND ADMINISTRATIVE EXPENSES — 15,758 43,899 7,822 — 67,479 AMORTIZATION OF INTANGIBLE ASSETS — 347 10,701 1,978 — 13,026 (LOSS) INCOME FROM OPERATIONS — (3,021 ) 238,922 4,767 — 240,668 INTEREST EXPENSE (INCOME) - Net — 101,418 48 (2,531 ) — 98,935 EQUITY IN INCOME OF SUBSIDIARIES (95,533 ) (165,836 ) — — 261,369 — INCOME BEFORE INCOME TAXES 95,533 61,397 238,874 7,298 (261,369 ) 141,733 INCOME TAX (BENEFIT) PROVISION — (34,136 ) 78,514 1,822 — 46,200 NET INCOME $ 95,533 $ 95,533 $ 160,360 $ 5,476 $ (261,369 ) $ 95,533 OTHER COMPREHENSIVE LOSS, NET OF TAX (21,286 ) (6,709 ) (287 ) (14,290 ) 21,286 (21,286 ) TOTAL COMPREHENSIVE INCOME (LOSS) $ 74,247 $ 88,824 $ 160,073 $ (8,814 ) $ (240,083 ) $ 74,247
Supplemental Condensed Consolidating Cash Flow Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED JANUARY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (45,640 ) $ 187,569 $ 21,989 $ 212 $ 164,130 INVESTING ACTIVITIES: Capital expenditures, net of disposals — (455 ) (8,043 ) (1,674 ) — (10,172 ) Net cash used in investing activities — (455 ) (8,043 ) (1,674 ) — (10,172 ) FINANCING ACTIVITIES: Intercompany activities 69,130 128,271 (183,088 ) (14,101 ) (212 ) — Excess tax benefits related to share-based payment arrangements 14,539 — — — — 14,539 Proceeds from exercise of stock options 8,892 — — — — 8,892 Dividends paid (3,000 ) — — — — (3,000 ) Treasury stock purchased (70,775 ) — — — — (70,775 ) Repayment on term loans — (10,960 ) — — — (10,960 ) Other — (87 ) — — — (87 ) Net cash provided by (used in) financing activities 18,786 117,224 (183,088 ) (14,101 ) (212 ) (61,391 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (1,309 ) — (1,309 ) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 18,786 71,129 (3,562 ) 4,905 — 91,258 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 1,500 659,365 7,911 45,257 — 714,033 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 20,286 $ 730,494 $ 4,349 $ 50,162 $ — $ 805,291 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 27, 2014 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES $ — $ 59,985 $ 142,334 $ (2,765 ) $ (10,595 ) $ 188,959 INVESTING ACTIVITIES: Capital expenditures, net of disposals — (467 ) (6,576 ) (1,095 ) — (8,138 ) Net cash used in investing activities — (467 ) (6,576 ) (1,095 ) — (8,138 ) FINANCING ACTIVITIES: Intercompany activities (13,663 ) 146,927 (139,352 ) (4,507 ) 10,595 — Excess tax benefits related to share-based payment arrangements 8,264 — — — — 8,264 Proceeds from exercise of stock options 7,391 — — — — 7,391 Dividends paid (3,365 ) — — — — (3,365 ) Other — (41 ) — — — (41 ) Net cash (used in) provided by financing activities (1,373 ) 146,886 (139,352 ) (4,507 ) 10,595 12,249 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (989 ) — (989 ) (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,373 ) 206,404 (3,594 ) (9,356 ) — 192,081 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 2,088 782,648 3,793 31,019 — 819,548 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 715 $ 989,052 $ 199 $ 21,663 $ — $ 1,011,629

DESCRIPTION OF THE BUSINESS - N

DESCRIPTION OF THE BUSINESS - Narratives (Details)	Jan. 02, 2016
Accounting Policies [Abstract]
Percentage of ownership in subsidiary	100.00%

ACQUISITIONS - Narratives (Deta

ACQUISITIONS - Narratives (Details) - USD ($) $ in Thousands	Aug. 19, 2015	May. 14, 2015	Mar. 31, 2015	Mar. 26, 2015	Jan. 02, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Goodwill					$ 4,683,630	$ 4,686,220
Minimum
Business Acquisition [Line Items]
Estimated useful life of aircraft (in years)					25 years
Maximum
Business Acquisition [Line Items]
Estimated useful life of aircraft (in years)					30 years
PneuDrualics, Inc.
Business Acquisition [Line Items]
Business acquisition cost	$ 323,500
Tax benefits	$ 104,500
Tax benefit recognition period (in years)	15 years
Goodwill	$ 220,900
Pexco Aerospace, Inc.
Business Acquisition [Line Items]
Business acquisition cost		$ 496,400
Tax benefits		$ 166,400
Tax benefit recognition period (in years)		15 years
Business acquisition purchase price adjustment		$ 400
Amount of goodwill expected to be tax deductible		$ 407,400
Adams Rite Aerospace GmbH
Business Acquisition [Line Items]
Business acquisition cost			$ 75,300
Goodwill			$ 63,900
Telair Cargo Group
Business Acquisition [Line Items]
Business acquisition cost				$ 730,900
Goodwill				489,790
Business acquisition purchase price adjustment				7,700
Amount of goodwill expected to be tax deductible				35,800
Amount of goodwill expected to not be tax deductible				$ 454,000

ACQUISITIONS - Business Combina

ACQUISITIONS - Business Combinations Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015	Mar. 26, 2015
Business Acquisition [Line Items]
Goodwill	$ 4,683,630	$ 4,686,220
Telair Cargo Group
Business Acquisition [Line Items]
Current assets, excluding cash acquired			$ 143,417
Property, plant, and equipment			16,011
Intangible assets			203,860
Goodwill			489,790
Other			1,445
Total assets acquired			854,523
Current liabilities			59,661
Other noncurrent liabilities			64,001
Total liabilities assumed			123,662
Net assets acquired			$ 730,861

RECENT ACCOUNTING PRONOUNCEME37

RECENT ACCOUNTING PRONOUNCEMENTS - Narratives (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	$ 73,984	$ 77,532
OTHER	30,229	30,593
Noncurrent deferred tax liabilities	410,110	404,997
Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	74,200	77,700
Adjustments for New Accounting Principle, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Noncurrent deferred tax asset	(45,600)	(45,400)
OTHER	(400)
Noncurrent deferred tax liabilities		$ 45,400
Adjustments for New Accounting Principle, Early Adoption, Effect | Deferred Income Tax Assets, Net, Current
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Noncurrent deferred tax liabilities	45,600
Adjustments for New Accounting Principle, Early Adoption, Effect | Other Long Term Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Noncurrent deferred tax liabilities	$ 400

EARNINGS RELEASE PER SHARE (T38

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD) - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Numerator for earnings per share:
Net income	$ 114,901	$ 95,533
Less dividends paid on participating securities	(3,000)	(3,365)
Net income applicable to common stock - basic and diluted	$ 111,901	$ 92,168
Denominator for basic and diluted earnings per share under the two-class method, in shares:
Weighted average common shares outstanding	53,706	52,511
Vested options deemed participating securities	3,099	4,080
Basic and diluted (in shares)	56,805	56,591
Basic and diluted earnings per share (in dollars per share)	$ 1.97	$ 1.63

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventory (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015
Inventory Disclosure [Abstract]
Raw materials and purchased component parts	$ 403,127	$ 371,073
Work-in-progress	147,039	164,793
Finished Goods	119,716	122,956
Total	669,882	658,822
Reserves for excess and obsolete inventory and LIFO	(70,571)	(67,421)
Inventories - Net	$ 599,311	$ 591,401

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,138,898	$ 1,163,047
Accumulated Amortization	273,834	257,700
Net	865,064	905,347
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,077,848	1,100,317
Accumulated Amortization	246,643	233,434
Net	831,205	866,883
Order backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	17,835	19,501
Accumulated Amortization	13,059	10,709
Net	4,776	8,792
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	43,215	43,229
Accumulated Amortization	14,132	13,557
Net	$ 29,083	$ 29,672

INTANGIBLE ASSETS - Summary of

INTANGIBLE ASSETS - Summary of changes in carrying value of Goodwill (Details) $ in Thousands	3 Months Ended
	Jan. 02, 2016USD ($)
Goodwill [Roll Forward]
Balance	$ 4,686,220
Purchase price allocation adjustments	4,200
Other	(6,790)
Balance	4,683,630
Power & Control
Goodwill [Roll Forward]
Balance	2,238,443
Purchase price allocation adjustments	4,165
Other	2
Balance	2,242,610
Airframe
Goodwill [Roll Forward]
Balance	2,392,408
Purchase price allocation adjustments	35
Other	(6,792)
Balance	2,385,651
Non- aviation
Goodwill [Roll Forward]
Balance	55,369
Purchase price allocation adjustments	0
Other	0
Balance	$ 55,369

INTANGIBLE ASSETS - Narratives

INTANGIBLE ASSETS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 16,323	$ 13,026
Estimated Amortization Expense, 2016	64,700
Estimated Amortization Expense, 2017	57,500
Estimated Amortization Expense, 2018	57,500
Estimated Amortization Expense, 2019	57,500
Estimated Amortization Expense, 2020	57,500
Estimated Amortization Expense, 2021	$ 57,500

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Detail) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Sep. 30, 2015	May. 14, 2015	Jun. 04, 2014	Jul. 01, 2013	Oct. 15, 2012
Debt Instrument [Line Items]
Gross Amount	$ 8,221,854		$ 8,232,813
Debt Issuance Costs	(73,984)		(77,532)
Original Issue Discount	(5,266)		(5,471)
Short-term borrowings - trade receivable securitization facility	199,817		199,792
Total debt outstanding	8,142,604		8,149,810
Long-term Debt, Current Maturities, Net	43,445		43,427
Long-term Debt, Excluding Current Maturities, Gross	8,178,014		8,188,973
Deferred Finance Costs, Excluding Current Maturities	(73,589)		(77,119)
Debt Instrument, Unamortized Discount, Excluding Current Maturities	(5,266)		(5,471)
Long-term debt	8,099,159		8,106,383
Term loans
Debt Instrument [Line Items]
Gross Amount	4,371,854		4,382,813
Debt Issuance Costs	(41,309)		(43,660)
Original Issue Discount	(5,266)		(5,471)
Total debt outstanding	$ 4,325,279		4,333,682
Senior Subordinated Notes | 5 1/2% senior subordinated notes due 2020 (2020 Notes)
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,020	2,020
Interest rate							5.50%
Gross Amount	$ 550,000		550,000
Debt Issuance Costs	(5,091)		(5,355)
Original Issue Discount	0		0
Total debt outstanding	$ 544,909		544,645
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,021	2,021
Interest rate						7.50%
Gross Amount	$ 500,000		500,000
Debt Issuance Costs	(3,627)		(3,789)
Original Issue Discount	0		0
Total debt outstanding	$ 496,373		496,211
Senior Subordinated Notes | 6% senior subordinated notes due 2022 (2022 Notes)
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,022	2,022
Interest rate					6.00%
Gross Amount	$ 1,150,000		1,150,000
Debt Issuance Costs	(9,461)		(9,821)
Original Issue Discount	0		0
Total debt outstanding	$ 1,140,539		1,140,179
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2024 (2024 Notes)
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,024	2,024
Interest rate					6.50%
Gross Amount	$ 1,200,000		1,200,000
Debt Issuance Costs	(10,100)		(10,394)
Original Issue Discount	0		0
Total debt outstanding	$ 1,189,900		1,189,606
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,025	2,025
Interest rate				6.50%
Gross Amount	$ 450,000		450,000
Debt Issuance Costs	(4,396)		(4,513)
Original Issue Discount	0		0
Total debt outstanding	445,604		445,487
Short-term borrowings—trade receivable securitization facility
Debt Instrument [Line Items]
Short-term borrowings—trade receivable securitization facility, Gross	200,000		200,000
Debt Issuance Costs	(183)		(208)
Original Issue Discount	0		0
Short-term borrowings - trade receivable securitization facility	199,817		199,792
Less current portion
Debt Instrument [Line Items]
Debt Issuance Costs	(395)		(413)
Original Issue Discount	0		0
Long-term Debt, Current Maturities, Gross	43,840		43,840
Long-term Debt, Current Maturities, Net	$ 43,445		$ 43,427

INCOME TAXES - Narratives (Deta

INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Effective income tax rate	30.00%	32.60%
Unrecognized tax benefits	$ 6.6		$ 6.9
Tax rate effect	6.3		$ 6.5
Reduction in tax position	$ 1.6

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands		Jan. 02, 2016	Sep. 30, 2015	Dec. 27, 2014	Sep. 30, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 805,291	$ 714,033	$ 1,011,629	$ 819,548
Short-term borrowings - trade receivable securitization facility		199,817	199,792
Long-term Debt		8,142,604	8,149,810
Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate cap agreements	[1]	7,980	8,180
Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[2]	25,500	24,770
Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[3]	34,850	49,730
Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		4,325,279	4,333,682
5 1/2% senior subordinated notes due 2020 (2020 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		544,909	544,645
7 1/2% senior subordinated notes due 2021 (2021 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		496,373	496,211
6% senior subordinated notes due 2022 (2022 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		1,140,539	1,140,179
6 1/2% senior subordinated notes due 2024 (2024 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		1,189,900	1,189,606
6 1/2% senior subordinated notes due 2025 (2025 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		445,604	445,487
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, Fair Value		805,291	714,033
Short-term borrowings - trade receivable securitization facility, Fair Value		199,817	199,792
Level 1 | 5 1/2% senior subordinated notes due 2020 (2020 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		534,000	520,000
Level 1 | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		513,000	524,000
Level 1 | 6% senior subordinated notes due 2022 (2022 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		1,121,000	1,081,000
Level 1 | 6 1/2% senior subordinated notes due 2024 (2024 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		1,167,000	1,119,000
Level 1 | 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		435,000	417,000
Level 2 | Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate cap agreements, Fair Value	[1]	7,980	8,180
Level 2 | Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[2]	25,500	24,770
Level 2 | Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[3]	34,850	49,730
Level 2 | Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		$ 4,223,000	$ 4,344,000
[1]	Included in Other non-current assets on the Condensed Consolidated Balance Sheet.
[2]	Included in Accrued liabilities on the Condensed Consolidated Balance Sheet.
[3]	Included in Other non-current liabilities on the Condensed Consolidated Balance Sheet.

DERIVATIVES AND HEDGING ACTIV46

DERIVATIVES AND HEDGING ACTIVITIES - Naratives (Details)	3 Months Ended
	Jan. 02, 2016USD ($)agreements	Dec. 27, 2014USD ($)
Derivative [Line Items]
Amortized into earnings		$ 1,100,000
Derivative loss to be recognized	$ 25,500,000
Forward-starting interest rate swap agreements beginning March 31, 2016
Derivative [Line Items]
Number of interest rate derivative agreements held | agreements	5
Interest rate derivative agreement, notional amount	$ 750,000,000
Fixed rate of interest under interest rate derivative agreement	5.80%
Interest rate derivative agreement description	2.8% plus the 3% margin percentage
Variable interest rate	2.80%
Basis spread on variable rate	3.00%
Interest Rate Cap
Derivative [Line Items]
Number of interest rate derivative agreements held | agreements	6
Interest rate derivative agreement, notional amount	$ 750,000,000
Fixed rate of interest under interest rate derivative agreement	2.50%
Interest rate swap agreements beginning September 30, 2014
Derivative [Line Items]
Number of interest rate derivative agreements held | agreements	3
Interest rate derivative agreement, notional amount	$ 1,000,000,000
Fixed rate of interest under interest rate derivative agreement	5.40%
Interest rate derivative agreement description	2.4% plus the 3% margin percentage
Variable interest rate	2.40%
Basis spread on variable rate	3.00%
Credit Facility 2013
Derivative [Line Items]
Interest rate derivative agreement, notional amount	$ 353,000,000

SEGMENTS - Narratives (Details)

SEGMENTS - Narratives (Details)	3 Months Ended
	Jan. 02, 2016Segment
Segment Reporting [Abstract]
Number of reporting segments	3

SEGMENTS - Net Sales by Reporta

SEGMENTS - Net Sales by Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Segment Reporting Information [Line Items]
Net Sales	$ 701,695	$ 586,898
Operating Segments | Power & Control
Segment Reporting Information [Line Items]
Net Sales	347,209	283,379
Operating Segments | Airframe
Segment Reporting Information [Line Items]
Net Sales	331,138	281,614
Operating Segments | Non- aviation
Segment Reporting Information [Line Items]
Net Sales	$ 23,348	$ 21,905

SEGMENTS - EBITDA Defined by Se

SEGMENTS - EBITDA Defined by Segment to Consoldiated Income Before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	$ 319,413	$ 269,728
Interest expense - net	111,983	98,935
Stock compensation expense	10,681	5,764
Income before income taxes	164,058	141,733
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	323,250	276,687
Operating Segments | Power & Control
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	161,776	146,128
Operating Segments | Airframe
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	155,088	125,821
Operating Segments | Non- aviation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	6,386	4,738
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	3,837	6,959
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization expense	26,201	21,785
Interest expense - net	111,983	98,935
Acquisition-related costs	7,225	1,700
Stock compensation expense	10,681	5,764
Other, net	$ (735)	$ (189)

SEGMENTS - Total Assets by Segm

SEGMENTS - Total Assets by Segment (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 8,329,978	$ 8,303,935
Operating Segments | Power & Control
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,558,152	3,550,866
Operating Segments | Airframe
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,883,245	3,922,439
Operating Segments | Non- aviation
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	130,349	129,935
Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 758,232	$ 700,695

ACCUMULATED OTHER COMPREHENSI51

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (96,009)
Interest rate swaps and caps, net of tax	8,858	$ (10,538)
Foreign currency translation adjustments	(8,950)	(10,748)
Other comprehensive loss, net of tax	(92)	$ (21,286)
Balance at end of period	(96,101)
Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(51,492)
Interest rate swaps and caps, net of tax	8,858
Balance at end of period	(42,634)
Defined benefit pension plan activity
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(12,013)
Pension liability adjustments, net of tax	0
Balance at end of period	(12,013)
Currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(32,504)
Foreign currency translation adjustments	(8,950)
Balance at end of period	$ (41,454)

SUBSEQUENT EVENTS - Narratives

SUBSEQUENT EVENTS - Narratives (Details) - USD ($)	Jan. 04, 2016	Feb. 10, 2016	Jan. 20, 2016	Jan. 02, 2016	Jan. 21, 2016
Subsequent Event [Line Items]
Gross cost of acquired shares				$ 70,775,000
Subsequent Event
Subsequent Event [Line Items]
Shares repurchased (in shares)		324,200	128,319
Gross cost of acquired shares		$ 63,700,000	$ 27,900,000
Weighted average price per share		$ 196.47	$ 217.47
Maximum amount of shares to be repurchased					$ 450,000,000
Breeze-Eastern | Subsequent Event
Subsequent Event [Line Items]
Price per share (in dollars per share)	$ 19.61
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 27,000,000
Business acquisition cost	$ 178,000,000

SUPPLEMENTAL GUARANTOR INFORM53

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Sep. 30, 2015	Dec. 27, 2014	Sep. 30, 2014
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 805,291	$ 714,033	$ 1,011,629	$ 819,548
Trade accounts receivable - Net	427,265	444,072
Inventories - Net	599,311	591,401
Prepaid expenses and other	28,908	37,081
Total current assets	1,860,775	1,786,587
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	0	0
PROPERTY, PLANT AND EQUIPMENT - Net	268,028	260,684
GOODWILL	4,683,630	4,686,220
OTHER INTANGIBLE ASSETS - Net	1,487,316	1,539,851
OTHER	30,229	30,593
TOTAL ASSETS	8,329,978	8,303,935
Current portion of long-term debt	43,445	43,427
Short-term borrowings - trade receivable securitization facility	199,817	199,792
Accounts payable	113,607	142,822
Accrued liabilities	299,573	271,553
Total current liabilities	656,442	657,594
LONG-TERM DEBT	8,099,159	8,106,383
DEFERRED INCOME TAXES	410,110	404,997
OTHER NON-CURRENT LIABILITIES	128,537	173,267
Total liabilities	9,294,248	9,342,241
STOCKHOLDERS’ (DEFICIT) EQUITY	(964,270)	(1,038,306)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	8,329,978	8,303,935
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Trade accounts receivable - Net	(19,050)	(17,677)
Inventories - Net	(700)	(700)
Prepaid expenses and other	0	0
Total current assets	(19,750)	(18,377)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(10,623,669)	(10,391,521)
PROPERTY, PLANT AND EQUIPMENT - Net	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - Net	(1,461)	(1,461)
OTHER	0	0
TOTAL ASSETS	(10,644,880)	(10,411,359)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	(15,689)	(14,528)
Accrued liabilities	0	0
Total current liabilities	(15,689)	(14,528)
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	(15,689)	(14,528)
STOCKHOLDERS’ (DEFICIT) EQUITY	(10,629,191)	(10,396,831)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(10,644,880)	(10,411,359)
TransDigm Group
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	20,286	1,500	715	2,088
Trade accounts receivable - Net	0	0
Inventories - Net	0	0
Prepaid expenses and other	0	0
Total current assets	20,286	1,500
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(984,556)	(1,039,806)
PROPERTY, PLANT AND EQUIPMENT - Net	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - Net	0	0
OTHER	0	0
TOTAL ASSETS	(964,270)	(1,038,306)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Total current liabilities	0	0
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	0	0
STOCKHOLDERS’ (DEFICIT) EQUITY	(964,270)	(1,038,306)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(964,270)	(1,038,306)
TransDigm Inc.
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	730,494	659,365	989,052	782,648
Trade accounts receivable - Net	0	0
Inventories - Net	41,270	34,457
Prepaid expenses and other	4,425	2,804
Total current assets	776,189	696,626
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	6,972,463	6,963,034
PROPERTY, PLANT AND EQUIPMENT - Net	16,447	16,565
GOODWILL	39,333	65,886
OTHER INTANGIBLE ASSETS - Net	38,245	38,621
OTHER	13,941	13,712
TOTAL ASSETS	7,856,618	7,794,444
Current portion of long-term debt	43,445	43,427
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	14,828	16,826
Accrued liabilities	159,158	97,045
Total current liabilities	217,431	157,298
LONG-TERM DEBT	8,099,159	8,106,383
DEFERRED INCOME TAXES	319,247	334,848
OTHER NON-CURRENT LIABILITIES	69,359	99,743
Total liabilities	8,705,196	8,698,272
STOCKHOLDERS’ (DEFICIT) EQUITY	(848,578)	(903,828)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	7,856,618	7,794,444
Subsidiary Guarantors
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	4,349	7,911	199	3,793
Trade accounts receivable - Net	40,775	48,369
Inventories - Net	456,600	461,103
Prepaid expenses and other	16,802	15,096
Total current assets	518,526	532,479
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	4,664,857	4,501,501
PROPERTY, PLANT AND EQUIPMENT - Net	209,947	201,499
GOODWILL	4,012,751	3,984,199
OTHER INTANGIBLE ASSETS - Net	1,188,955	1,236,376
OTHER	14,620	14,528
TOTAL ASSETS	10,609,656	10,470,582
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	80,246	102,968
Accrued liabilities	99,800	117,243
Total current liabilities	180,046	220,211
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	2,330	2,410
OTHER NON-CURRENT LIABILITIES	39,788	35,222
Total liabilities	222,164	257,843
STOCKHOLDERS’ (DEFICIT) EQUITY	10,387,492	10,212,739
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	10,609,656	10,470,582
Non- Guarantor Subsidiaries
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	50,162	45,257	$ 21,663	$ 31,019
Trade accounts receivable - Net	405,540	413,380
Inventories - Net	102,141	96,541
Prepaid expenses and other	7,681	19,181
Total current assets	565,524	574,359
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(29,095)	(33,208)
PROPERTY, PLANT AND EQUIPMENT - Net	41,634	42,620
GOODWILL	631,546	636,135
OTHER INTANGIBLE ASSETS - Net	261,577	266,315
OTHER	1,668	2,353
TOTAL ASSETS	1,472,854	1,488,574
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	199,817	199,792
Accounts payable	34,222	37,556
Accrued liabilities	40,615	57,265
Total current liabilities	274,654	294,613
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	88,533	67,739
OTHER NON-CURRENT LIABILITIES	19,390	38,302
Total liabilities	382,577	400,654
STOCKHOLDERS’ (DEFICIT) EQUITY	1,090,277	1,087,920
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$ 1,472,854	$ 1,488,574

SUPPLEMENTAL GUARANTOR INFORM54

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Condensed Income Statements, Captions [Line Items]
NET SALES	$ 701,695	$ 586,898
COST OF SALES	327,128	265,725
GROSS PROFIT	374,567	321,173
SELLING AND ADMINISTRATIVE EXPENSES	82,203	67,479
AMORTIZATION OF INTANGIBLE ASSETS	16,323	13,026
(LOSS) INCOME FROM OPERATIONS	276,041	240,668
INTEREST EXPENSE (INCOME) - Net	(111,983)	(98,935)
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME BEFORE INCOME TAXES	164,058	141,733
INCOME TAX PROVISION	49,157	46,200
NET INCOME	114,901	95,533
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(92)	(21,286)
TOTAL COMPREHENSIVE INCOME	114,809	74,247
Eliminations
Condensed Income Statements, Captions [Line Items]
NET SALES	(5,695)	(3,063)
COST OF SALES	(5,695)	(3,063)
GROSS PROFIT	0	0
SELLING AND ADMINISTRATIVE EXPENSES	0	0
AMORTIZATION OF INTANGIBLE ASSETS	0	0
(LOSS) INCOME FROM OPERATIONS	0	0
INTEREST EXPENSE (INCOME) - Net	0	0
EQUITY IN INCOME OF SUBSIDIARIES	(320,873)	(261,369)
INCOME BEFORE INCOME TAXES	(320,873)	(261,369)
INCOME TAX PROVISION	0	0
NET INCOME	(320,873)	(261,369)
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	9,081	21,286
TOTAL COMPREHENSIVE INCOME	(311,792)	(240,083)
TransDigm Group
Condensed Income Statements, Captions [Line Items]
NET SALES	0	0
COST OF SALES	0	0
GROSS PROFIT	0	0
SELLING AND ADMINISTRATIVE EXPENSES	0	0
AMORTIZATION OF INTANGIBLE ASSETS	0	0
(LOSS) INCOME FROM OPERATIONS	0	0
INTEREST EXPENSE (INCOME) - Net	0	0
EQUITY IN INCOME OF SUBSIDIARIES	114,901	95,533
INCOME BEFORE INCOME TAXES	114,901	95,533
INCOME TAX PROVISION	0	0
NET INCOME	114,901	95,533
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(92)	(21,286)
TOTAL COMPREHENSIVE INCOME	114,809	74,247
TransDigm Inc.
Condensed Income Statements, Captions [Line Items]
NET SALES	26,689	31,568
COST OF SALES	15,265	18,484
GROSS PROFIT	11,424	13,084
SELLING AND ADMINISTRATIVE EXPENSES	12,816	15,758
AMORTIZATION OF INTANGIBLE ASSETS	363	347
(LOSS) INCOME FROM OPERATIONS	(1,755)	(3,021)
INTEREST EXPENSE (INCOME) - Net	(115,391)	(101,418)
EQUITY IN INCOME OF SUBSIDIARIES	205,972	165,836
INCOME BEFORE INCOME TAXES	88,826	61,397
INCOME TAX PROVISION	(26,075)	(34,136)
NET INCOME	114,901	95,533
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	6,241	(6,709)
TOTAL COMPREHENSIVE INCOME	121,142	88,824
Subsidiary Guarantors
Condensed Income Statements, Captions [Line Items]
NET SALES	576,421	511,507
COST OF SALES	252,748	217,985
GROSS PROFIT	323,673	293,522
SELLING AND ADMINISTRATIVE EXPENSES	53,940	43,899
AMORTIZATION OF INTANGIBLE ASSETS	13,463	10,701
(LOSS) INCOME FROM OPERATIONS	256,270	238,922
INTEREST EXPENSE (INCOME) - Net	555	(48)
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME BEFORE INCOME TAXES	256,825	238,874
INCOME TAX PROVISION	78,533	78,514
NET INCOME	178,292	160,360
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(3,564)	(287)
TOTAL COMPREHENSIVE INCOME	174,728	160,073
Non- Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
NET SALES	104,280	46,886
COST OF SALES	64,810	32,319
GROSS PROFIT	39,470	14,567
SELLING AND ADMINISTRATIVE EXPENSES	15,447	7,822
AMORTIZATION OF INTANGIBLE ASSETS	2,497	1,978
(LOSS) INCOME FROM OPERATIONS	21,526	4,767
INTEREST EXPENSE (INCOME) - Net	2,853	2,531
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME BEFORE INCOME TAXES	24,379	7,298
INCOME TAX PROVISION	(3,301)	1,822
NET INCOME	27,680	5,476
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(11,758)	(14,290)
TOTAL COMPREHENSIVE INCOME	$ 15,922	$ (8,814)

SUPPLEMENTAL GUARANTOR INFORM55

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 164,130	$ 188,959
Capital expenditures, net of disposals	(10,172)	(8,138)
Net cash used in investing activities	(10,172)	(8,138)
Intercompany activities	0	0
Excess tax benefits related to share-based payment arrangements	14,539	8,264
Proceeds from exercise of stock options	8,892	7,391
Dividends paid	(3,000)	(3,365)
Treasury stock purchased	(70,775)	0
Repayment on term loans	(10,960)	0
Other	(87)	(41)
Net cash (used in) provided by financing activities	(61,391)	12,249
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(1,309)	(989)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	91,258	192,081
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	714,033	819,548
CASH AND CASH EQUIVALENTS, END OF PERIOD	805,291	1,011,629
Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	212	(10,595)
Capital expenditures, net of disposals	0	0
Net cash used in investing activities	0	0
Intercompany activities	(212)	10,595
Excess tax benefits related to share-based payment arrangements	0	0
Proceeds from exercise of stock options	0	0
Dividends paid	0	0
Treasury stock purchased	0
Repayment on term loans	0
Other	0	0
Net cash (used in) provided by financing activities	(212)	10,595
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0
TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	0	0
Capital expenditures, net of disposals	0	0
Net cash used in investing activities	0	0
Intercompany activities	69,130	(13,663)
Excess tax benefits related to share-based payment arrangements	14,539	8,264
Proceeds from exercise of stock options	8,892	7,391
Dividends paid	(3,000)	(3,365)
Treasury stock purchased	(70,775)
Repayment on term loans	0
Other	0	0
Net cash (used in) provided by financing activities	18,786	(1,373)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	18,786	(1,373)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,500	2,088
CASH AND CASH EQUIVALENTS, END OF PERIOD	20,286	715
TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(45,640)	59,985
Capital expenditures, net of disposals	(455)	(467)
Net cash used in investing activities	(455)	(467)
Intercompany activities	128,271	146,927
Excess tax benefits related to share-based payment arrangements	0	0
Proceeds from exercise of stock options	0	0
Dividends paid	0	0
Treasury stock purchased	0
Repayment on term loans	(10,960)
Other	(87)	(41)
Net cash (used in) provided by financing activities	117,224	146,886
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	71,129	206,404
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	659,365	782,648
CASH AND CASH EQUIVALENTS, END OF PERIOD	730,494	989,052
Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	187,569	142,334
Capital expenditures, net of disposals	(8,043)	(6,576)
Net cash used in investing activities	(8,043)	(6,576)
Intercompany activities	(183,088)	(139,352)
Excess tax benefits related to share-based payment arrangements	0	0
Proceeds from exercise of stock options	0	0
Dividends paid	0	0
Treasury stock purchased	0
Repayment on term loans	0
Other	0	0
Net cash (used in) provided by financing activities	(183,088)	(139,352)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(3,562)	(3,594)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	7,911	3,793
CASH AND CASH EQUIVALENTS, END OF PERIOD	4,349	199
Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	21,989	(2,765)
Capital expenditures, net of disposals	(1,674)	(1,095)
Net cash used in investing activities	(1,674)	(1,095)
Intercompany activities	(14,101)	(4,507)
Excess tax benefits related to share-based payment arrangements	0	0
Proceeds from exercise of stock options	0	0
Dividends paid	0	0
Treasury stock purchased	0
Repayment on term loans	0
Other	0	0
Net cash (used in) provided by financing activities	(14,101)	(4,507)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(1,309)	(989)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	4,905	(9,356)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	45,257	31,019
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 50,162	$ 21,663