TransDigm (TDG) 10-Q 8 Feb 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Dec. 31, 2016	Jan. 30, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,017
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		52,844,515

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 972,360	$ 1,586,994
Trade accounts receivable - Net	512,784	576,339
Inventories - Net	715,381	724,011
Prepaid expenses and other	34,893	43,353
Total current assets	2,235,418	2,930,697
PROPERTY, PLANT AND EQUIPMENT - Net	314,557	310,580
GOODWILL	5,687,248	5,679,452
OTHER INTANGIBLE ASSETS - Net	1,735,331	1,764,343
OTHER	64,568	41,205
TOTAL ASSETS	10,037,122	10,726,277
CURRENT LIABILITIES:
Current portion of long-term debt	64,157	52,645
Short-term borrowings - trade receivable securitization facility	199,840	199,771
Accounts payable	129,510	156,075
Accrued liabilities	305,411	344,112
Total current liabilities	698,918	752,603
LONG-TERM DEBT	10,555,947	9,943,191
DEFERRED INCOME TAXES	515,666	492,255
OTHER NON-CURRENT LIABILITIES	141,216	189,718
Total liabilities	11,911,747	11,377,767
STOCKHOLDERS’ DEFICIT:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 55,839,100 and 55,767,767 at December 31, 2016 and September 30, 2016, respectively	558	558
Additional paid-in capital	1,042,640	1,028,972
Accumulated deficit	(2,394,489)	(1,146,963)
Accumulated other comprehensive loss	(139,064)	(149,787)
Treasury stock, at cost; 2,433,035 shares at December 31, 2016 and September 30, 2016	(384,270)	(384,270)
Total stockholders’ deficit	(1,874,625)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 10,037,122	$ 10,726,277

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets Parenthetical - $ / shares	Dec. 31, 2016	Sep. 30, 2016
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	55,839,100	55,767,767
Treasury Stock, Shares	2,433,035	2,433,035

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
NET SALES	$ 814,018	$ 701,695
COST OF SALES	369,763	327,128
GROSS PROFIT	444,255	374,567
SELLING AND ADMINISTRATIVE EXPENSES	101,715	82,203
AMORTIZATION OF INTANGIBLE ASSETS	25,531	16,323
INCOME FROM OPERATIONS	317,009	276,041
INTEREST EXPENSE - Net	146,004	111,983
REFINANCING COSTS	32,084	0
INCOME BEFORE INCOME TAXES	138,921	164,058
INCOME TAX PROVISION	20,050	34,617
NET INCOME	118,871	129,441
NET INCOME APPLICABLE TO COMMON STOCK	$ 22,900	$ 126,441
Net earnings per share - see Note 5:
Basic and diluted (in dollars per share)	$ 0.41	$ 2.23
Common Stock, Dividends, Per Share, Cash Paid	$ 24	$ 0
Weighted-average shares outstanding:
Basic and diluted (in shares)	56,524	56,805

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
Net income	$ 118,871	$ 129,441
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(28,052)	(8,950)
Interest rate swap and cap agreements	38,775	8,858
Other comprehensive income (loss), net of tax	10,723	(92)
TOTAL COMPREHENSIVE INCOME	$ 129,594	$ 129,349

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Changes in Stockholders' Deficit - 3 months ended Dec. 31, 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, 2016	55,767,767	55,767,767
BALANCE (in shares) at Sep. 30, 2016	(2,433,035)					(2,433,035)
BALANCE at Sep. 30, 2016	$ (651,490)	$ 558	$ 1,028,972	$ (1,146,963)	$ (149,787)	$ (384,270)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends Paid	(1,280,070)			(1,280,070)
Unvested dividend equivalents	(86,327)			(86,327)
Compensation expense recognized for employee stock options	10,020		10,020
Exercise of employee stock options (in shares)		71,333
Exercise of employee stock options	3,648	$ 0	3,648
Net income	118,871			118,871
Foreign currency translation adjustments	(28,052)				(28,052)
Interest rate swaps and caps, net of tax	$ 38,775				38,775
BALANCE (in shares) at Dec. 31, 2016	55,839,100	55,839,100
BALANCE (in shares) at Dec. 31, 2016	(2,433,035)					(2,433,035)
BALANCE at Dec. 31, 2016	$ (1,874,625)	$ 558	$ 1,042,640	$ (2,394,489)	$ (139,064)	$ (384,270)

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
OPERATING ACTIVITIES:
Net income	$ 118,871	$ 129,441
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	12,284	9,700
Amortization of intangible assets and product certification costs	25,764	16,501
Amortization of debt issuance costs and original issue discount	4,620	3,832
Refinancing costs	32,084	0
Non-cash equity compensation	10,020	10,681
Deferred income taxes	(493)	601
Other, net	(4,563)	0
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	59,812	14,368
Inventories	8,365	(14,108)
Income taxes receivable/payable	21,148	15,803
Other assets	(4,826)	917
Accounts payable	(26,200)	(28,160)
Accrued interest	(2,550)	29,939
Accrued and other liabilities	(28,545)	(10,846)
Net cash provided by operating activities	225,791	178,669
INVESTING ACTIVITIES:
Capital expenditures	(21,807)	(10,172)
Payments made in connection with acquisitions - see Note 3	(30,002)	0
Net cash used in investing activities	(51,809)	(10,172)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	3,648	8,892
Special dividend and dividend equivalent payments	(1,375,998)	(3,000)
Treasury stock purchased	0	(70,775)
Other	(143)	(87)
Net cash used in financing activities	(784,717)	(75,930)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,899)	(1,309)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(614,634)	91,258
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,586,994	714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	972,360	805,291
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	143,702	78,733
Cash (refunded) paid during the period for income taxes	(956)	884
Term loans
FINANCING ACTIVITIES:
Repayment on term loans	(16,151)	(10,960)
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
FINANCING ACTIVITIES:
Cash tender and redemption of the 2021 Notes, including premium	$ (528,847)	$ 0

DESCRIPTION OF THE BUSINESS

DESCRIPTION OF THE BUSINESS	3 Months Ended
	Dec. 31, 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, databus and power controls, 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, high performance hoists, winches and lifting devices, and cargo loading, handling and delivery systems.

UNAUDITED INTERIM FINANCIAL INF

UNAUDITED INTERIM FINANCIAL INFORMATION	3 Months Ended
	Dec. 31, 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, 2016 included in TD Group’s Form 10-K filed on November 15, 2016. 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, 2016 condensed consolidated balance sheet was derived from TD Group’s audited financial statements. The results of operations for the thirteen week period ended December 31, 2016 are not necessarily indicative of the results to be expected for the full year. Certain reclassifications have been made to the prior year condensed consolidated financial statements to conform to current year classifications related to the adoption of ASU 2016-09 during the fourth quarter of fiscal 2016 impacting the classification of excess tax benefits for share-based payments which are recognized as a component of the income tax provision rather than a component of additional paid-in capital. The accounting pronouncement and impact of the fiscal year 2016 adoption of the pronouncement on the condensed consolidated financial statements is summarized in Note 4, "Recent Accounting Pronouncements."

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS During the fiscal year ended September 30, 2016 , the Company completed the acquisitions of Young & Franklin Inc. / Tactair Fluid Controls Inc. (“Y&F/Tactair”), Data Device Corporation ("DDC") and Breeze-Eastern Corporation ("Breeze-Eastern"). 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 December 31, 2016 , the purchase price allocations for Y&F/Tactair and DDC remain preliminary as the Company completes its assessments under the acquisition method during the measurement period. 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 December 31, 2016 or January 2, 2016 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 . Y&F/Tactair – On September 23, 2016, the Company acquired all of the outstanding stock of Young & Franklin, Inc., the parent company of Tactair Fluid Controls, Inc., for approximately $258.8 million in cash, which includes a working capital adjustment of $2.7 million paid in the first quarter of fiscal 2017. Y&F/Tactair manufactures proprietary, highly engineered valves and actuators. These products fit well with TransDigm’s overall business direction. Y&F/Tactair is included in TransDigm’s Power & Control segment. The purchase price includes approximately $74.5 million of tax benefits being realized by the Company over a 15 -year period that began in the first quarter of fiscal 2017. The Company expects that approximately $133.1 million of goodwill recognized for the acquisition will be deductible for tax purposes and approximately $10.5 million of goodwill recognized for the acquisition will not be deductible for tax purposes. DDC – On June 23, 2016, the Company acquired all of the outstanding stock of ILC Holdings, Inc., the parent company of Data Device Corporation, from Behrman Capital for a total purchase price of approximately $997.7 million in cash, which includes a working capital settlement of $1.4 million received in the first quarter of fiscal 2017. TransDigm financed the acquisition of DDC with cash proceeds from the issuance of senior subordinated notes due in June 2026 and term loans. DDC is a supplier of databus and power controls and related products that are used primarily in military avionics, commercial aerospace and space applications. These products fit well with TransDigm’s overall business direction. DDC is included in TransDigm's Power & Control segment. The total purchase price of DDC 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 $ 100,647 Property, plant, and equipment 20,818 Intangible assets 229,300 Goodwill 765,113 Other 2,036 Total assets acquired $ 1,117,914 Liabilities assumed: Current liabilities $ 19,472 Other noncurrent liabilities 100,787 Total liabilities assumed $ 120,259 Net assets acquired $ 997,655 The Company expects that all of the approximately $765.1 million of goodwill recognized for the acquisition will not be deductible for tax purposes. Breeze-Eastern – On January 4, 2016, the Company completed the tender offer for all of the outstanding stock of Breeze-Eastern for $19.61 per share in cash. The purchase price was approximately $205.9 million , of which $146.4 million (net of cash acquired of $ 30.8 million ) was paid at closing and $34.9 million was accrued for payment to dissenting shareholders. Of the accrual, $28.7 million related to the original merger consideration and $6.2 million represented the settlement reached with the dissenting shareholders resolving the dispute over the dissenting shareholders’ statutory appraisal action. Of the $6.2 million settlement, $4.9 million was recorded as selling and administrative expense and $1.3 million was recorded as interest expense for statutory interest arising under Delaware General Corporation Law. On October 20, 2016, the Company paid the $34.9 million settlement to the dissenting shareholders and the dissenting stockholders fully released their claims against the Company. 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. Breeze-Eastern is included in TransDigm’s Power & Control segment. All of the approximately $115.1 million of goodwill recognized for the acquisition is not deductible for tax purposes. The Breeze-Eastern acquisition includes environmental reserves recorded at a fair value of approximately $25.0 million . Of the $25.0 million in environmental reserves, $4.8 million is included in accrued liabilities and $20.2 million is included in other non-current liabilities on the condensed consolidated balance sheet. The estimated $25.0 million fair value of the environmental reserves for Breeze-Eastern are recorded at the probable and estimable amount. The environmental matters relate to soil and groundwater contamination and other environmental matters at several former facilities unrelated to Breeze-Eastern’s current operations.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Dec. 31, 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”) 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 new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018. We have performed a preliminary review of the new guidance as compared to our current accounting policies. We have also commenced a review of a representative sample of contracts and other agreements with our customers and are evaluating the provisions contained within these contracts and agreements in consideration of the five step model specified within ASC 606. The Company is currently evaluating the impact that adopting the standard, along with the subsequent updates and clarifications, will have on its consolidated financial statements and disclosures. During fiscal 2017, we plan to finalize our review and determine our date and method of adoption. 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 was effective for the Company on October 1, 2016. However, as early adoption was 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 consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which will require that a lessee recognize assets and liabilities on the balance sheet for all leases with a lease term of more than twelve months, with the result being the recognition of a right of use asset and a lease liability. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2019, with early adoption permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting.” The guidance requires the recognition of the income tax effects of awards in the income statement when the awards vest or are settled, thus eliminating additional paid in capital pools. The guidance also allows for the employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting. In addition, the guidance allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2017, with early adoption permitted. As early adoption is permissible, the Company adopted this standard in the fourth quarter of fiscal 2016. As a result of adopting the standard in the fourth quarter of fiscal 2016, the condensed consolidated financial statements and earnings per share for the quarter ended January 2, 2016 were recasted where presented within this Form 10-Q to reflect the impact of this standard if the Company had adopted as of the beginning of fiscal 2016. Therefore, approximately $14.5 million in year-to-date excess tax benefits as of January 2, 2016 were reclassified from a component of additional paid-in-capital to a component of the income tax provision with a year-to-date favorable impact to basic and diluted earnings per common share of $0.26 . The corresponding cash flows are reflected in cash provided by operating activities instead of financing activities, as required. In addition, the Company continued to account for forfeitures on an estimated basis. In June 2016, the FASB issued ASU 2016-13, "Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13)," which changes the impairment model for most financial assets. The new model uses a forward-looking expected loss method, which will generally result in earlier recognition of allowances for losses. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019 and early adoption is permitted for annual and interim periods beginning after December 15, 2018. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments," which clarifies existing guidance related to accounting for cash receipts and cash payments and classification on the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements.

EARNINGS RELEASE PER SHARE (TWO

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD)	3 Months Ended
	Dec. 31, 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 December 31, 2016 January 2, 2016 Numerator for earnings per share: Net income $ 118,871 $ 129,441 Less dividends paid on participating securities (95,971 ) (3,000 ) Net income applicable to common stock - basic and diluted $ 22,900 $ 126,441 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 53,365 53,706 Vested options deemed participating securities 3,159 3,099 Total shares for basic and diluted earnings per share 56,524 56,805 Basic and diluted earnings per share $ 0.41 $ 2.23

INVENTORIES

INVENTORIES	3 Months Ended
	Dec. 31, 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): December 31, 2016 September 30, 2016 Raw materials and purchased component parts $ 485,842 $ 464,410 Work-in-progress 181,676 188,417 Finished goods 135,271 153,253 Total 802,789 806,080 Reserves for excess and obsolete inventory (87,408 ) (82,069 ) Inventories - Net $ 715,381 $ 724,011

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in thousands): December 31, 2016 September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 718,176 $ — $ 718,176 $ 720,263 $ — $ 720,263 Technology 1,277,928 304,238 973,690 1,279,335 288,429 990,906 Order backlog 55,341 38,791 16,550 55,341 29,641 25,700 Other 43,347 16,432 26,915 43,331 15,857 27,474 Total $ 2,094,792 $ 359,461 $ 1,735,331 $ 2,098,270 $ 333,927 $ 1,764,343 The aggregate amortization expense on identifiable intangible assets for the thirteen week period s ended December 31, 2016 and January 2, 2016 was approximately $25.5 million and $16.3 million , respectively. The estimated amortization expense is $91.2 million for fiscal year 2017 , $65.5 million for fiscal year 2018 and $65.5 million for each of the four succeeding fiscal years 2019 through 2022 . The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2016 through December 31, 2016 (in thousands): Power & Control Airframe Non- aviation Total Balance, September 30, 2016 $ 3,247,490 $ 2,376,593 $ 55,369 $ 5,679,452 Goodwill acquired during the year — — — — Purchase price allocation adjustments 15,334 — — 15,334 Currency translation adjustment — (7,538 ) — (7,538 ) Balance, December 31, 2016 $ 3,262,824 $ 2,369,055 $ 55,369 $ 5,687,248

DEBT

DEBT	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
DEBT	DEBT The Company’s debt consists of the following (in thousands): December 31, 2016 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (160 ) $ — $ 199,840 Term loans $ 6,422,557 $ (51,446 ) $ (16,519 ) $ 6,354,592 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (4,035 ) — 545,965 7 1/2% senior subordinated notes due 2021 (2021 Notes) — — — — 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (8,021 ) — 1,141,979 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (8,924 ) — 1,191,076 6 1/2% senior subordinated notes due 2025 (2025 Notes) 450,000 (4,024 ) — 445,976 6 3/8% senior subordinated notes due 2026 (2026 Notes) 950,000 (9,484 ) — 940,516 10,722,557 (85,934 ) (16,519 ) 10,620,104 Less current portion 64,603 (446 ) — 64,157 Long-term debt $ 10,657,954 $ (85,488 ) $ (16,519 ) $ 10,555,947 September 30, 2016 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (229 ) $ — $ 199,771 Term loans $ 5,288,708 $ (42,662 ) $ (11,439 ) $ 5,234,607 2020 Notes 550,000 (4,299 ) — 545,701 2021 Notes 500,000 (3,141 ) — 496,859 2022 Notes 1,150,000 (8,381 ) — 1,141,619 2024 Notes 1,200,000 (9,218 ) — 1,190,782 2025 Notes 450,000 (4,144 ) — 445,856 2026 Notes 950,000 (9,588 ) — 940,412 10,088,708 (81,433 ) (11,439 ) 9,995,836 Less current portion 53,074 (429 ) — 52,645 Long-term debt $ 10,035,634 $ (81,004 ) $ (11,439 ) $ 9,943,191 Repurchase of Senior Subordinated Notes due 2021 - On October 13, 2016, the Company announced a cash tender offer for any and all of its outstanding 2021 Notes. On October 27, 2016, the Company redeemed a principal amount of approximately $158 million in 2021 Notes outstanding for total consideration of $1,060.50 (plus accrued and unpaid interest) for each $1,000 aggregate principal amount. The total consideration included an early tender premium of $30.00 per $1,000 principal amount of 2021 Notes payable only with respect to each note validly tendered and not revoked on or before October 26, 2016. On November 28, 2016, pursuant to the terms of the indenture governing the 2021 Notes, the Company redeemed the remaining principal of $342 million in 2021 Notes outstanding at a redemption price of 105.625% of the principal amount (plus accrued and unpaid interest). The Company recorded refinancing costs of $31.9 million during the thirteen week period ended December 31, 2016 representing debt issuance costs expensed in conjunction with the redemption of the 2021 Notes. The costs consisted of the premium of $28.8 million paid to redeem the $500 million of 2021 Notes and the write-off of $3.1 million in unamortized debt issuance costs. Incremental Term Loan Assumption Agreement - On October 14, 2016, the Company entered into an Incremental Term Loan Assumption Agreement (the “Assumption Agreement”) with Credit Suisse AG, as administrative agent and collateral agent, and as a lender, in connection with the 2016 Term Loans. The Assumption Agreement, among other things, provides for (i) additional tranche F term loans in an aggregate principal amount equal to $650 million , which were fully drawn on October 14, 2016 (the “Initial Additional Tranche F Term Loans”), and (ii) additional delayed draw tranche F term loans in an aggregate principal amount not to exceed $500 million , which were fully drawn on October 27, 2016 (the “Delayed Draw Additional Tranche F Term Loans”, and together with the Initial Additional Tranche F Term Loans, the “Additional Tranche F Term Loans”), the proceeds of which were used to repurchase the Company's 2021 Notes. The terms and conditions that apply to the Additional Tranche F Term Loans are substantially the same as the terms and conditions that apply to the Tranche F Term Loans under the 2016 Term Loans immediately prior to the Assumption Agreement. The Company recorded refinancing costs of $0.2 million during the thirteen week period ended December 31, 2016 representing debt issuance costs expensed in conjunction with the Assumption Agreement.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Dec. 31, 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 December 31, 2016 and January 2, 2016 , the effective income tax rate was 14.4% and 21.1% , respectively. The Company’s lower effective tax rate for the thirteen week period was primarily due to a higher discrete adjustment from excess tax benefits for share-based payments. The Company’s effective tax rate for these periods was less than the Federal statutory tax rate primarily due to excess tax benefits from share based payments, 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 U.S. federal examination for its fiscal 2014 and 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 December 31, 2016 and September 30, 2016 , TD Group had $7.4 million and $8.7 million in unrecognized tax benefits, the recognition of which would have an effect of approximately $7.2 million and $8.5 million on the effective tax rate at December 31, 2016 and September 30, 2016 , respectively. The Company believes the tax positions that comprise the unrecognized tax benefits will be reduced by approximately $1.3 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
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following table presents 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): December 31, 2016 September 30, 2016 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 972,360 $ 972,360 $ 1,586,994 $ 1,586,994 Interest rate cap agreements (1) 2 19,879 19,879 4,232 4,232 Interest rate swap agreements (1) 2 7,110 7,110 — — Liabilities: Interest rate swap agreements (2) 2 28,168 28,168 29,191 29,191 Interest rate swap agreements (3) 2 11,232 11,232 53,824 53,824 Short-term borrowings - trade receivable securitization facility (4) 1 199,840 199,840 199,771 199,771 Long-term debt, including current portion: Term loans (4) 2 6,354,592 6,447,080 5,234,607 5,284,037 2020 Notes (4) 1 545,965 563,750 545,701 566,500 2021 Notes (4) 1 — — 496,859 530,000 2022 Notes (4) 1 1,141,979 1,190,250 1,141,619 1,214,688 2024 Notes (4) 1 1,191,076 1,254,000 1,190,782 1,266,000 2025 Notes (4) 1 445,976 468,000 445,856 469,125 2026 Notes (4) 1 940,516 978,500 940,412 985,625 (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 are 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 notes were based upon quoted market prices. There has not been any impact to the fair value of derivative liabilities due to the Company's own credit risk. Similarly, there has not been any impact to the fair value of derivative assets based on the Company's evaluation of counterparties' credit risks. 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 December 31, 2016 and September 30, 2016 .

DERIVATIVES AND HEDGING ACTIVIT

DERIVATIVES AND HEDGING ACTIVITIES	3 Months Ended
	Dec. 31, 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. The following table summarizes the Company's interest rate swap agreements: Aggregate Notional Amount (in millions) Start Date End Date Related Debt Conversion of Related Variable Rate Debt to Fixed Rate of: $500 12/30/2016 12/31/2021 Tranche F Term Loans 4.9% (1.9% plus the 3% margin percentage) $1,000 6/28/2019 6/30/2021 Tranche F Term Loans 4.8% (1.8% plus the 3% margin percentage) $750 3/31/2016 6/30/2020 Tranche D Term Loans 5.8% (2.8% plus the 3% margin percentage) $1,000 9/30/2014 6/30/2019 Tranche C Term Loans 5.4% (2.4% plus the 3% margin percentage) The following table summarizes the Company's interest rate cap agreements: Aggregate Notional Amount Start Date End Date Related Debt Offsets Variable Rate Debt Attributable to Fluctuations Above: $400 12/30/2016 12/31/2021 Tranche F Term Loans Three month LIBO rate of 2.5% $400 6/30/2016 6/30/2021 Tranche F Term Loans Three month LIBO rate of 2.0% $750 9/30/2015 6/30/2020 Tranche E Term Loans Three month LIBO rate of 2.5% All interest rate swap and cap agreements are recognized in our condensed consolidated balance sheets at fair value. In accordance with GAAP, certain derivative asset and liability balances are offset where master netting agreements provide for the legal right of setoff. For classification purposes, we record the net fair value of each type of derivative position that is expected to settle in less than one year with each counterparty as a net current asset or liability and each type of long-term position as a net long-term asset or liability. The amounts shown in the table below represent the gross amounts of recognized assets and liabilities, the amounts offset in the condensed consolidated balance sheet and the net amounts of assets and liabilities presented therein. As of December 31, 2016 and January 2, 2016 , there were no amounts subject to an enforceable master netting arrangement or similar agreement that have not been offset in the condensed consolidated balance sheet. December 31, 2016 September 30, 2016 Asset Liability Asset Liability Interest rate cap agreements $ 19,879 $ — $ 4,232 $ — Interest rate swap agreements 15,213 (47,503 ) — (83,015 ) Total 35,092 (47,503 ) 4,232 (83,015 ) Effect of counterparty netting (8,103 ) 8,103 — — Net derivatives as classified in the balance sheet (1) $ 26,989 $ (39,400 ) $ 4,232 $ (83,015 ) (1) Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements. Based on the fair value amounts of the interest rate swap and cap agreements determined as of December 31, 2016 , the estimated net amount of existing gains and losses and caplet amortization expected to be reclassified into interest expense within the next twelve months is approximately $32.0 million . Effective September 30, 2016, the Company redesignated the interest rate cap agreements related to the $400 million and the $750 million aggregate notional amount with cap rates of 2.0% and 2.5% , respectively, based on the expected probable cash flows associated with the 2016 term loans and 2015 term loans in consideration of the Company’s ability to select one month, two month, three month, or six month LIBO rate set forth in the Credit Agreement. Accordingly, amounts previously recorded as a component of accumulated other comprehensive loss in stockholder’s deficit amortized into interest expense was $1.0 million for the thirteen week period ended December 31, 2016 . The accumulated other comprehensive loss to be reclassified into interest expense over the remaining term of the cap agreements was $13.7 million with a related tax benefit of $5.1 million as of December 31, 2016 .

SEGMENTS

SEGMENTS	3 Months Ended
	Dec. 31, 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, databus and power controls, high performance hoists, winches and lifting devices, 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 immaterial for the periods presented below. Certain corporate-level expenses are allocated to the operating segments. The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended December 31, 2016 January 2, 2016 Net sales to external customers Power & Control $ 441,074 $ 347,209 Airframe 348,664 331,138 Non-aviation 24,280 23,348 $ 814,018 $ 701,695 The following table reconciles EBITDA As Defined by segment to consolidated income before income taxes (in thousands): Thirteen Week Periods Ended December 31, 2016 January 2, 2016 EBITDA As Defined Power & Control $ 216,782 $ 161,776 Airframe 170,511 155,088 Non-aviation 8,602 6,386 Total segment EBITDA As Defined 395,895 323,250 Unallocated corporate expenses 10,945 3,837 Total Company EBITDA As Defined 384,950 319,413 Depreciation and amortization expense 38,048 26,201 Interest expense - net 146,004 111,983 Acquisition-related costs 18,568 7,225 Stock compensation expense 10,020 10,681 Refinancing costs 32,084 — Other, net 1,305 (735 ) Income before income taxes $ 138,921 $ 164,058 The following table presents total assets by segment (in thousands): December 31, 2016 September 30, 2016 Total assets Power & Control $ 5,112,841 $ 5,184,303 Airframe 3,862,912 3,922,532 Non-aviation 130,918 131,319 Corporate 930,451 1,488,123 $ 10,037,122 $ 10,726,277 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
	Dec. 31, 2016
Equity [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 December 31, 2016 (in thousands): Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1) Defined benefit pension plan activity Currency translation adjustment Total Balance at September 30, 2016 $ (61,140 ) $ (24,297 ) $ (64,350 ) $ (149,787 ) Current-period other comprehensive gain (loss) 38,176 — (28,052 ) 10,124 Amounts reclassified from AOCI related to interest rate cap agreements 599 — — 599 Balance at December 31, 2016 $ (22,365 ) $ (24,297 ) $ (92,402 ) $ (139,064 ) (1) Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(23,117) and $(5,092) for the thirteen week period s ended December 31, 2016 and January 2, 2016 , respectively. A summary of reclassifications out of accumulated other comprehensive loss for the thirteen week period ended December 31, 2016 is provided below (in thousands): Description of reclassifications out of accumulated other comprehensive loss Amount reclassified Amortization from redesignated interest rate cap agreements (1) $ 956 Deferred tax benefit from redesignated interest rate cap agreements (357 ) Losses reclassified into earnings, net of tax $ 599 (1) This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SPECIAL DIVIDEND AND DIVIDEND E

SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS	3 Months Ended
	Dec. 31, 2016
Dividends, Common Stock [Abstract]
SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS	SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS On October 14, 2016, the Company's Board of Directors authorized and declared a special cash dividend of $24.00 on each outstanding share of common stock and cash dividend equivalent payments on options granted under its stock option plans. The record date for the special dividend was October 24, 2016, and the payment date for the dividend was November 1, 2016. The total cash payment related to the special dividend and related dividend equivalent payments in the first quarter of fiscal 2017 was approximately $1,280.1 million and $76.4 million , respectively. For the thirteen week period ended December 31, 2016 , dividend equivalent payments related to dividends declared in fiscal 2013 and fiscal 2014 totaled $19.5 million .

SUBSEQUENT EVENT

SUBSEQUENT EVENT	3 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENTS On January 26, 2017, our Board of Directors increased the authorized amount of repurchases allowable under the stock program from $450 million to $472 million . The $22 million increase in the repurchases allowable under the stock repurchase program aligns the program with the restricted payments allowable under the Credit Agreement. During January 2017, Company repurchased 666,755 shares of its common stock at a gross cost of approximately $150.0 million at the weighted-average price per share of $224.97 under the $472 million stock repurchase program. As of February 8, 2017 , the remaining amount of repurchases allowable under the $472 million program was $212.9 million subject to any restrictions specified in the Credit Agreement and/or Indentures governing the existing notes.

SUPPLEMENTAL GUARANTOR INFORMAT

SUPPLEMENTAL GUARANTOR INFORMATION	3 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL GUARANTOR INFORMATION	SUPPLEMENTAL GUARANTOR INFORMATION TransDigm’s 2020 Notes, 2022 Notes, 2024 Notes, 2025 Notes and 2026 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 December 31, 2016 and September 30, 2016 and its statements of income and comprehensive income and cash flows for the thirteen week period s ended December 31, 2016 and January 2, 2016 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, 2022 Notes, 2024 Notes, 2025 Notes and 2026 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 DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 5,890 $ 811,204 $ 5,511 $ 149,755 $ — $ 972,360 Trade accounts receivable - Net — — — 519,637 (6,853 ) 512,784 Inventories - Net — 42,967 568,563 105,026 (1,175 ) 715,381 Prepaid expenses and other — 4,271 22,852 7,770 — 34,893 Total current assets 5,890 858,442 596,926 782,188 (8,028 ) 2,235,418 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (1,880,515 ) 9,624,981 6,454,771 874,346 (15,073,583 ) — PROPERTY, PLANT AND EQUIPMENT -Net — 15,775 254,907 43,875 — 314,557 GOODWILL — 68,593 4,968,284 650,371 — 5,687,248 OTHER INTANGIBLE ASSETS - Net — 24,927 1,459,995 250,409 — 1,735,331 OTHER — 33,079 24,525 6,964 — 64,568 TOTAL ASSETS $ (1,874,625 ) $ 10,625,797 $ 13,759,408 $ 2,608,153 $ (15,081,611 ) $ 10,037,122 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 64,157 $ — $ — $ — $ 64,157 Short-term borrowings - trade receivable securitization facility — — — 199,840 — 199,840 Accounts payable — 12,730 91,691 32,282 (7,193 ) 129,510 Accrued liabilities — 125,976 126,990 52,445 305,411 Total current liabilities — 202,863 218,681 284,567 (7,193 ) 698,918 LONG-TERM DEBT — 10,555,947 — — — 10,555,947 DEFERRED INCOME TAXES — 457,699 (544 ) 58,511 — 515,666 OTHER NON-CURRENT LIABILITIES — 40,023 66,615 34,578 — 141,216 Total liabilities — 11,256,532 284,752 377,656 (7,193 ) 11,911,747 STOCKHOLDERS’ (DEFICIT) EQUITY (1,874,625 ) (630,735 ) 13,474,656 2,230,497 (15,074,418 ) (1,874,625 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (1,874,625 ) $ 10,625,797 $ 13,759,408 $ 2,608,153 $ (15,081,611 ) $ 10,037,122 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 13,560 $ 1,421,251 $ 8,808 $ 143,375 $ — $ 1,586,994 Trade accounts receivable - Net — — 26,210 561,124 (10,995 ) 576,339 Inventories - Net — 42,309 586,648 96,229 (1,175 ) 724,011 Prepaid expenses and other — 8,209 27,381 7,763 — 43,353 Total current assets 13,560 1,471,769 649,047 808,491 (12,170 ) 2,930,697 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (665,050 ) 9,671,019 6,182,809 861,647 (16,050,425 ) — PROPERTY, PLANT AND EQUIPMENT - Net — 15,991 250,544 44,045 — 310,580 GOODWILL — 68,593 4,952,950 657,909 — 5,679,452 OTHER INTANGIBLE ASSETS - Net — 24,801 1,483,285 256,257 — 1,764,343 OTHER — 10,319 24,063 6,823 — 41,205 TOTAL ASSETS $ (651,490 ) $ 11,262,492 $ 13,542,698 $ 2,635,172 $ (16,062,595 ) $ 10,726,277 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 52,645 $ — $ — $ — $ 52,645 Short-term borrowings - trade receivable securitization facility — — — 199,771 — 199,771 Accounts payable — 15,347 120,455 31,560 (11,287 ) 156,075 Accrued liabilities — 159,909 123,646 60,557 344,112 Total current liabilities — 227,901 244,101 291,888 (11,287 ) 752,603 LONG-TERM DEBT — 9,943,191 — — — 9,943,191 DEFERRED INCOME TAXES — 434,013 (544 ) 58,786 — 492,255 OTHER NON-CURRENT LIABILITIES — 82,677 70,124 36,917 — 189,718 Total liabilities — 10,687,782 313,681 387,591 (11,287 ) 11,377,767 STOCKHOLDERS’ (DEFICIT) EQUITY (651,490 ) 574,710 13,229,017 2,247,581 (16,051,308 ) (651,490 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (651,490 ) $ 11,262,492 $ 13,542,698 $ 2,635,172 $ (16,062,595 ) $ 10,726,277 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 30,617 $ 682,919 $ 115,766 $ (15,284 ) $ 814,018 COST OF SALES — 17,253 299,661 68,133 (15,284 ) 369,763 GROSS PROFIT — 13,364 383,258 47,633 — 444,255 SELLING AND ADMINISTRATIVE EXPENSES — 24,320 62,699 14,696 — 101,715 AMORTIZATION OF INTANGIBLE ASSETS — 189 23,308 2,034 — 25,531 (LOSS) INCOME FROM OPERATIONS — (11,145 ) 297,251 30,903 — 317,009 INTEREST EXPENSE (INCOME) - Net — 148,188 137 (2,321 ) — 146,004 REFINANCING COSTS — 32,084 — — — 32,084 EQUITY IN INCOME OF SUBSIDIARIES (118,871 ) (294,988 ) — — 413,859 — INCOME BEFORE INCOME TAXES 118,871 103,571 297,114 33,224 (413,859 ) 138,921 INCOME TAX (BENEFIT) PROVISION — (15,300 ) 34,606 744 — 20,050 NET INCOME $ 118,871 $ 118,871 $ 262,508 $ 32,480 $ (413,859 ) $ 118,871 OTHER COMPREHENSIVE LOSS, NET OF TAX 10,723 38,772 14,619 (69,304 ) 15,913 10,723 TOTAL COMPREHENSIVE INCOME $ 129,594 $ 157,643 $ 277,127 $ (36,824 ) $ (397,946 ) $ 129,594 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 REFINANCING COSTS — — — — — — EQUITY IN INCOME OF SUBSIDIARIES (129,441 ) (205,973 ) — — 335,414 — INCOME BEFORE INCOME TAXES 129,441 88,827 256,825 24,379 (335,414 ) 164,058 INCOME TAX (BENEFIT) PROVISION — (40,614 ) 78,532 (3,301 ) — 34,617 NET INCOME $ 129,441 $ 129,441 $ 178,293 $ 27,680 $ (335,414 ) $ 129,441 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (92 ) 6,241 (3,564 ) (11,758 ) 9,081 (92 ) TOTAL COMPREHENSIVE INCOME $ 129,349 $ 135,682 $ 174,729 $ 15,922 $ (326,333 ) $ 129,349 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (208,567 ) $ 364,105 $ 70,301 $ (48 ) $ 225,791 INVESTING ACTIVITIES: Capital expenditures — (354 ) (19,835 ) (1,618 ) — (21,807 ) Payments made in connection with acquisitions - see Note 3 — (30,002 ) — — — (30,002 ) Net cash used in investing activities — (30,356 ) (19,835 ) (1,618 ) — (51,809 ) FINANCING ACTIVITIES: Intercompany activities 1,364,680 (958,757 ) (347,567 ) (58,404 ) 48 — Proceeds from exercise of stock options 3,648 — — — — 3,648 Special dividend and dividend equivalent payments (1,375,998 ) — — — — (1,375,998 ) Proceeds from 2017 term loans, net — 1,132,774 — — — 1,132,774 Repayment on term loans — (16,151 ) — — — (16,151 ) Cash tender and redemption of the 2021 Notes, including premium — (528,847 ) — — — (528,847 ) Other — (143 ) — — — (143 ) Net cash used in financing activities (7,670 ) (371,124 ) (347,567 ) (58,404 ) 48 (784,717 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (3,899 ) — (3,899 ) (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (7,670 ) (610,047 ) (3,297 ) 6,380 — (614,634 ) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 13,560 1,421,251 8,808 143,375 — 1,586,994 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 5,890 $ 811,204 $ 5,511 $ 149,755 $ — $ 972,360 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 $ — $ (31,101 ) $ 187,569 $ 21,989 $ 212 $ 178,669 INVESTING ACTIVITIES: Capital expenditures — (455 ) (8,043 ) (1,674 ) — (10,172 ) Net cash used in investing activities — (455 ) (8,043 ) (1,674 ) — (10,172 ) FINANCING ACTIVITIES: Intercompany activities 83,669 113,732 (183,088 ) (14,101 ) (212 ) — Proceeds from exercise of stock options 8,892 — — — — 8,892 Dividend equivalent payments (3,000 ) — — — — (3,000 ) Treasury stock repurchased (70,775 ) — — — — (70,775 ) Repayment on term loans — (10,960 ) — — — (10,960 ) Other — (87 ) — — — (87 ) Net cash provided by (used in) financing activities 18,786 102,685 (183,088 ) (14,101 ) (212 ) (75,930 ) 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 * * * * *

RECENT ACCOUNTING PRONOUNCEME24

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
	Dec. 31, 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”) 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 new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018. We have performed a preliminary review of the new guidance as compared to our current accounting policies. We have also commenced a review of a representative sample of contracts and other agreements with our customers and are evaluating the provisions contained within these contracts and agreements in consideration of the five step model specified within ASC 606. The Company is currently evaluating the impact that adopting the standard, along with the subsequent updates and clarifications, will have on its consolidated financial statements and disclosures. During fiscal 2017, we plan to finalize our review and determine our date and method of adoption. 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 was effective for the Company on October 1, 2016. However, as early adoption was 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 consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which will require that a lessee recognize assets and liabilities on the balance sheet for all leases with a lease term of more than twelve months, with the result being the recognition of a right of use asset and a lease liability. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2019, with early adoption permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting.” The guidance requires the recognition of the income tax effects of awards in the income statement when the awards vest or are settled, thus eliminating additional paid in capital pools. The guidance also allows for the employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting. In addition, the guidance allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2017, with early adoption permitted. As early adoption is permissible, the Company adopted this standard in the fourth quarter of fiscal 2016. As a result of adopting the standard in the fourth quarter of fiscal 2016, the condensed consolidated financial statements and earnings per share for the quarter ended January 2, 2016 were recasted where presented within this Form 10-Q to reflect the impact of this standard if the Company had adopted as of the beginning of fiscal 2016. Therefore, approximately $14.5 million in year-to-date excess tax benefits as of January 2, 2016 were reclassified from a component of additional paid-in-capital to a component of the income tax provision with a year-to-date favorable impact to basic and diluted earnings per common share of $0.26 . The corresponding cash flows are reflected in cash provided by operating activities instead of financing activities, as required. In addition, the Company continued to account for forfeitures on an estimated basis. In June 2016, the FASB issued ASU 2016-13, "Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13)," which changes the impairment model for most financial assets. The new model uses a forward-looking expected loss method, which will generally result in earlier recognition of allowances for losses. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019 and early adoption is permitted for annual and interim periods beginning after December 15, 2018. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments," which clarifies existing guidance related to accounting for cash receipts and cash payments and classification on the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	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 $ 100,647 Property, plant, and equipment 20,818 Intangible assets 229,300 Goodwill 765,113 Other 2,036 Total assets acquired $ 1,117,914 Liabilities assumed: Current liabilities $ 19,472 Other noncurrent liabilities 100,787 Total liabilities assumed $ 120,259 Net assets acquired $ 997,655

EARNINGS RELEASE PER SHARE (T26

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD) (Tables)	3 Months Ended
	Dec. 31, 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 December 31, 2016 January 2, 2016 Numerator for earnings per share: Net income $ 118,871 $ 129,441 Less dividends paid on participating securities (95,971 ) (3,000 ) Net income applicable to common stock - basic and diluted $ 22,900 $ 126,441 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 53,365 53,706 Vested options deemed participating securities 3,159 3,099 Total shares for basic and diluted earnings per share 56,524 56,805 Basic and diluted earnings per share $ 0.41 $ 2.23

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following (in thousands): December 31, 2016 September 30, 2016 Raw materials and purchased component parts $ 485,842 $ 464,410 Work-in-progress 181,676 188,417 Finished goods 135,271 153,253 Total 802,789 806,080 Reserves for excess and obsolete inventory (87,408 ) (82,069 ) Inventories - Net $ 715,381 $ 724,011

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Subject to Amortization	Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in thousands): December 31, 2016 September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 718,176 $ — $ 718,176 $ 720,263 $ — $ 720,263 Technology 1,277,928 304,238 973,690 1,279,335 288,429 990,906 Order backlog 55,341 38,791 16,550 55,341 29,641 25,700 Other 43,347 16,432 26,915 43,331 15,857 27,474 Total $ 2,094,792 $ 359,461 $ 1,735,331 $ 2,098,270 $ 333,927 $ 1,764,343
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, 2016 through December 31, 2016 (in thousands): Power & Control Airframe Non- aviation Total Balance, September 30, 2016 $ 3,247,490 $ 2,376,593 $ 55,369 $ 5,679,452 Goodwill acquired during the year — — — — Purchase price allocation adjustments 15,334 — — 15,334 Currency translation adjustment — (7,538 ) — (7,538 ) Balance, December 31, 2016 $ 3,262,824 $ 2,369,055 $ 55,369 $ 5,687,248

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consists of the following (in thousands): December 31, 2016 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (160 ) $ — $ 199,840 Term loans $ 6,422,557 $ (51,446 ) $ (16,519 ) $ 6,354,592 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (4,035 ) — 545,965 7 1/2% senior subordinated notes due 2021 (2021 Notes) — — — — 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (8,021 ) — 1,141,979 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (8,924 ) — 1,191,076 6 1/2% senior subordinated notes due 2025 (2025 Notes) 450,000 (4,024 ) — 445,976 6 3/8% senior subordinated notes due 2026 (2026 Notes) 950,000 (9,484 ) — 940,516 10,722,557 (85,934 ) (16,519 ) 10,620,104 Less current portion 64,603 (446 ) — 64,157 Long-term debt $ 10,657,954 $ (85,488 ) $ (16,519 ) $ 10,555,947 September 30, 2016 Gross Amount Debt Issuance Costs Original Issue Discount Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (229 ) $ — $ 199,771 Term loans $ 5,288,708 $ (42,662 ) $ (11,439 ) $ 5,234,607 2020 Notes 550,000 (4,299 ) — 545,701 2021 Notes 500,000 (3,141 ) — 496,859 2022 Notes 1,150,000 (8,381 ) — 1,141,619 2024 Notes 1,200,000 (9,218 ) — 1,190,782 2025 Notes 450,000 (4,144 ) — 445,856 2026 Notes 950,000 (9,588 ) — 940,412 10,088,708 (81,433 ) (11,439 ) 9,995,836 Less current portion 53,074 (429 ) — 52,645 Long-term debt $ 10,035,634 $ (81,004 ) $ (11,439 ) $ 9,943,191

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Dec. 31, 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): December 31, 2016 September 30, 2016 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 972,360 $ 972,360 $ 1,586,994 $ 1,586,994 Interest rate cap agreements (1) 2 19,879 19,879 4,232 4,232 Interest rate swap agreements (1) 2 7,110 7,110 — — Liabilities: Interest rate swap agreements (2) 2 28,168 28,168 29,191 29,191 Interest rate swap agreements (3) 2 11,232 11,232 53,824 53,824 Short-term borrowings - trade receivable securitization facility (4) 1 199,840 199,840 199,771 199,771 Long-term debt, including current portion: Term loans (4) 2 6,354,592 6,447,080 5,234,607 5,284,037 2020 Notes (4) 1 545,965 563,750 545,701 566,500 2021 Notes (4) 1 — — 496,859 530,000 2022 Notes (4) 1 1,141,979 1,190,250 1,141,619 1,214,688 2024 Notes (4) 1 1,191,076 1,254,000 1,190,782 1,266,000 2025 Notes (4) 1 445,976 468,000 445,856 469,125 2026 Notes (4) 1 940,516 978,500 940,412 985,625 (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.

DERIVATIVES AND HEDGING ACTIV31

DERIVATIVES AND HEDGING ACTIVITIES (Tables)	3 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	The following table summarizes the Company's interest rate swap agreements: Aggregate Notional Amount (in millions) Start Date End Date Related Debt Conversion of Related Variable Rate Debt to Fixed Rate of: $500 12/30/2016 12/31/2021 Tranche F Term Loans 4.9% (1.9% plus the 3% margin percentage) $1,000 6/28/2019 6/30/2021 Tranche F Term Loans 4.8% (1.8% plus the 3% margin percentage) $750 3/31/2016 6/30/2020 Tranche D Term Loans 5.8% (2.8% plus the 3% margin percentage) $1,000 9/30/2014 6/30/2019 Tranche C Term Loans 5.4% (2.4% plus the 3% margin percentage) The following table summarizes the Company's interest rate cap agreements: Aggregate Notional Amount Start Date End Date Related Debt Offsets Variable Rate Debt Attributable to Fluctuations Above: $400 12/30/2016 12/31/2021 Tranche F Term Loans Three month LIBO rate of 2.5% $400 6/30/2016 6/30/2021 Tranche F Term Loans Three month LIBO rate of 2.0% $750 9/30/2015 6/30/2020 Tranche E Term Loans Three month LIBO rate of 2.5%
Schedule of Interest Rate Derivatives	As of December 31, 2016 and January 2, 2016 , there were no amounts subject to an enforceable master netting arrangement or similar agreement that have not been offset in the condensed consolidated balance sheet. December 31, 2016 September 30, 2016 Asset Liability Asset Liability Interest rate cap agreements $ 19,879 $ — $ 4,232 $ — Interest rate swap agreements 15,213 (47,503 ) — (83,015 ) Total 35,092 (47,503 ) 4,232 (83,015 ) Effect of counterparty netting (8,103 ) 8,103 — — Net derivatives as classified in the balance sheet (1) $ 26,989 $ (39,400 ) $ 4,232 $ (83,015 ) (1) Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

SEGMENTS (Tables)

SEGMENTS (Tables)	3 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Net Sales by Reportable Segments	The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended December 31, 2016 January 2, 2016 Net sales to external customers Power & Control $ 441,074 $ 347,209 Airframe 348,664 331,138 Non-aviation 24,280 23,348 $ 814,018 $ 701,695
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 December 31, 2016 January 2, 2016 EBITDA As Defined Power & Control $ 216,782 $ 161,776 Airframe 170,511 155,088 Non-aviation 8,602 6,386 Total segment EBITDA As Defined 395,895 323,250 Unallocated corporate expenses 10,945 3,837 Total Company EBITDA As Defined 384,950 319,413 Depreciation and amortization expense 38,048 26,201 Interest expense - net 146,004 111,983 Acquisition-related costs 18,568 7,225 Stock compensation expense 10,020 10,681 Refinancing costs 32,084 — Other, net 1,305 (735 ) Income before income taxes $ 138,921 $ 164,058
Total Assets by Segment	The following table presents total assets by segment (in thousands): December 31, 2016 September 30, 2016 Total assets Power & Control $ 5,112,841 $ 5,184,303 Airframe 3,862,912 3,922,532 Non-aviation 130,918 131,319 Corporate 930,451 1,488,123 $ 10,037,122 $ 10,726,277

ACCUMULATED OTHER COMPREHENSI33

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following table presents the components of accumulated other comprehensive loss, net of taxes, for the thirteen week period ended December 31, 2016 (in thousands): Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1) Defined benefit pension plan activity Currency translation adjustment Total Balance at September 30, 2016 $ (61,140 ) $ (24,297 ) $ (64,350 ) $ (149,787 ) Current-period other comprehensive gain (loss) 38,176 — (28,052 ) 10,124 Amounts reclassified from AOCI related to interest rate cap agreements 599 — — 599 Balance at December 31, 2016 $ (22,365 ) $ (24,297 ) $ (92,402 ) $ (139,064 ) (1) Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(23,117) and $(5,092) for the thirteen week period s ended December 31, 2016 and January 2, 2016 , respectively.
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	A summary of reclassifications out of accumulated other comprehensive loss for the thirteen week period ended December 31, 2016 is provided below (in thousands): Description of reclassifications out of accumulated other comprehensive loss Amount reclassified Amortization from redesignated interest rate cap agreements (1) $ 956 Deferred tax benefit from redesignated interest rate cap agreements (357 ) Losses reclassified into earnings, net of tax $ 599 (1) This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SUPPLEMENTAL GUARANTOR INFORM34

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	3 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Condensed Consolidating Balance Sheet	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 5,890 $ 811,204 $ 5,511 $ 149,755 $ — $ 972,360 Trade accounts receivable - Net — — — 519,637 (6,853 ) 512,784 Inventories - Net — 42,967 568,563 105,026 (1,175 ) 715,381 Prepaid expenses and other — 4,271 22,852 7,770 — 34,893 Total current assets 5,890 858,442 596,926 782,188 (8,028 ) 2,235,418 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (1,880,515 ) 9,624,981 6,454,771 874,346 (15,073,583 ) — PROPERTY, PLANT AND EQUIPMENT -Net — 15,775 254,907 43,875 — 314,557 GOODWILL — 68,593 4,968,284 650,371 — 5,687,248 OTHER INTANGIBLE ASSETS - Net — 24,927 1,459,995 250,409 — 1,735,331 OTHER — 33,079 24,525 6,964 — 64,568 TOTAL ASSETS $ (1,874,625 ) $ 10,625,797 $ 13,759,408 $ 2,608,153 $ (15,081,611 ) $ 10,037,122 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 64,157 $ — $ — $ — $ 64,157 Short-term borrowings - trade receivable securitization facility — — — 199,840 — 199,840 Accounts payable — 12,730 91,691 32,282 (7,193 ) 129,510 Accrued liabilities — 125,976 126,990 52,445 305,411 Total current liabilities — 202,863 218,681 284,567 (7,193 ) 698,918 LONG-TERM DEBT — 10,555,947 — — — 10,555,947 DEFERRED INCOME TAXES — 457,699 (544 ) 58,511 — 515,666 OTHER NON-CURRENT LIABILITIES — 40,023 66,615 34,578 — 141,216 Total liabilities — 11,256,532 284,752 377,656 (7,193 ) 11,911,747 STOCKHOLDERS’ (DEFICIT) EQUITY (1,874,625 ) (630,735 ) 13,474,656 2,230,497 (15,074,418 ) (1,874,625 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (1,874,625 ) $ 10,625,797 $ 13,759,408 $ 2,608,153 $ (15,081,611 ) $ 10,037,122 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 13,560 $ 1,421,251 $ 8,808 $ 143,375 $ — $ 1,586,994 Trade accounts receivable - Net — — 26,210 561,124 (10,995 ) 576,339 Inventories - Net — 42,309 586,648 96,229 (1,175 ) 724,011 Prepaid expenses and other — 8,209 27,381 7,763 — 43,353 Total current assets 13,560 1,471,769 649,047 808,491 (12,170 ) 2,930,697 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (665,050 ) 9,671,019 6,182,809 861,647 (16,050,425 ) — PROPERTY, PLANT AND EQUIPMENT - Net — 15,991 250,544 44,045 — 310,580 GOODWILL — 68,593 4,952,950 657,909 — 5,679,452 OTHER INTANGIBLE ASSETS - Net — 24,801 1,483,285 256,257 — 1,764,343 OTHER — 10,319 24,063 6,823 — 41,205 TOTAL ASSETS $ (651,490 ) $ 11,262,492 $ 13,542,698 $ 2,635,172 $ (16,062,595 ) $ 10,726,277 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 52,645 $ — $ — $ — $ 52,645 Short-term borrowings - trade receivable securitization facility — — — 199,771 — 199,771 Accounts payable — 15,347 120,455 31,560 (11,287 ) 156,075 Accrued liabilities — 159,909 123,646 60,557 344,112 Total current liabilities — 227,901 244,101 291,888 (11,287 ) 752,603 LONG-TERM DEBT — 9,943,191 — — — 9,943,191 DEFERRED INCOME TAXES — 434,013 (544 ) 58,786 — 492,255 OTHER NON-CURRENT LIABILITIES — 82,677 70,124 36,917 — 189,718 Total liabilities — 10,687,782 313,681 387,591 (11,287 ) 11,377,767 STOCKHOLDERS’ (DEFICIT) EQUITY (651,490 ) 574,710 13,229,017 2,247,581 (16,051,308 ) (651,490 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (651,490 ) $ 11,262,492 $ 13,542,698 $ 2,635,172 $ (16,062,595 ) $ 10,726,277
Supplemental Condensed Consolidating Income Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 30,617 $ 682,919 $ 115,766 $ (15,284 ) $ 814,018 COST OF SALES — 17,253 299,661 68,133 (15,284 ) 369,763 GROSS PROFIT — 13,364 383,258 47,633 — 444,255 SELLING AND ADMINISTRATIVE EXPENSES — 24,320 62,699 14,696 — 101,715 AMORTIZATION OF INTANGIBLE ASSETS — 189 23,308 2,034 — 25,531 (LOSS) INCOME FROM OPERATIONS — (11,145 ) 297,251 30,903 — 317,009 INTEREST EXPENSE (INCOME) - Net — 148,188 137 (2,321 ) — 146,004 REFINANCING COSTS — 32,084 — — — 32,084 EQUITY IN INCOME OF SUBSIDIARIES (118,871 ) (294,988 ) — — 413,859 — INCOME BEFORE INCOME TAXES 118,871 103,571 297,114 33,224 (413,859 ) 138,921 INCOME TAX (BENEFIT) PROVISION — (15,300 ) 34,606 744 — 20,050 NET INCOME $ 118,871 $ 118,871 $ 262,508 $ 32,480 $ (413,859 ) $ 118,871 OTHER COMPREHENSIVE LOSS, NET OF TAX 10,723 38,772 14,619 (69,304 ) 15,913 10,723 TOTAL COMPREHENSIVE INCOME $ 129,594 $ 157,643 $ 277,127 $ (36,824 ) $ (397,946 ) $ 129,594 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 REFINANCING COSTS — — — — — — EQUITY IN INCOME OF SUBSIDIARIES (129,441 ) (205,973 ) — — 335,414 — INCOME BEFORE INCOME TAXES 129,441 88,827 256,825 24,379 (335,414 ) 164,058 INCOME TAX (BENEFIT) PROVISION — (40,614 ) 78,532 (3,301 ) — 34,617 NET INCOME $ 129,441 $ 129,441 $ 178,293 $ 27,680 $ (335,414 ) $ 129,441 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (92 ) 6,241 (3,564 ) (11,758 ) 9,081 (92 ) TOTAL COMPREHENSIVE INCOME $ 129,349 $ 135,682 $ 174,729 $ 15,922 $ (326,333 ) $ 129,349
Supplemental Condensed Consolidating Cash Flow Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (208,567 ) $ 364,105 $ 70,301 $ (48 ) $ 225,791 INVESTING ACTIVITIES: Capital expenditures — (354 ) (19,835 ) (1,618 ) — (21,807 ) Payments made in connection with acquisitions - see Note 3 — (30,002 ) — — — (30,002 ) Net cash used in investing activities — (30,356 ) (19,835 ) (1,618 ) — (51,809 ) FINANCING ACTIVITIES: Intercompany activities 1,364,680 (958,757 ) (347,567 ) (58,404 ) 48 — Proceeds from exercise of stock options 3,648 — — — — 3,648 Special dividend and dividend equivalent payments (1,375,998 ) — — — — (1,375,998 ) Proceeds from 2017 term loans, net — 1,132,774 — — — 1,132,774 Repayment on term loans — (16,151 ) — — — (16,151 ) Cash tender and redemption of the 2021 Notes, including premium — (528,847 ) — — — (528,847 ) Other — (143 ) — — — (143 ) Net cash used in financing activities (7,670 ) (371,124 ) (347,567 ) (58,404 ) 48 (784,717 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (3,899 ) — (3,899 ) (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (7,670 ) (610,047 ) (3,297 ) 6,380 — (614,634 ) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 13,560 1,421,251 8,808 143,375 — 1,586,994 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 5,890 $ 811,204 $ 5,511 $ 149,755 $ — $ 972,360 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 $ — $ (31,101 ) $ 187,569 $ 21,989 $ 212 $ 178,669 INVESTING ACTIVITIES: Capital expenditures — (455 ) (8,043 ) (1,674 ) — (10,172 ) Net cash used in investing activities — (455 ) (8,043 ) (1,674 ) — (10,172 ) FINANCING ACTIVITIES: Intercompany activities 83,669 113,732 (183,088 ) (14,101 ) (212 ) — Proceeds from exercise of stock options 8,892 — — — — 8,892 Dividend equivalent payments (3,000 ) — — — — (3,000 ) Treasury stock repurchased (70,775 ) — — — — (70,775 ) Repayment on term loans — (10,960 ) — — — (10,960 ) Other — (87 ) — — — (87 ) Net cash provided by (used in) financing activities 18,786 102,685 (183,088 ) (14,101 ) (212 ) (75,930 ) 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

DESCRIPTION OF THE BUSINESS - N

DESCRIPTION OF THE BUSINESS - Narratives (Details)	Dec. 31, 2016
Accounting Policies [Abstract]
Percentage of ownership in subsidiary	100.00%

ACQUISITIONS - Narratives (Deta

ACQUISITIONS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 23, 2016	Jun. 23, 2016	Jan. 04, 2016	Dec. 31, 2016	Jan. 02, 2016
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired				$ 30,002	$ 0
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
Tactair
Business Acquisition [Line Items]
Business acquisition cost	$ 258,800
Business Acquisition Purchase Price Adjustment				$ 2,700
Tax benefits	$ 74,500
Tax benefit recognition period (in years)	15 years
Amount of goodwill expected to be tax deductible	$ 133,100
Amount of goodwill expected to not be tax deductible	$ 10,500
Data Device Corporation
Business Acquisition [Line Items]
Business acquisition cost		$ 997,700
Business Acquisition Purchase Price Adjustment				1,400
Amount of goodwill expected to not be tax deductible		$ 765,113
Breeze-Eastern
Business Acquisition [Line Items]
Business acquisition cost			$ 205,900
Business Acquisition, Share Price			$ 19.61
Payments to Acquire Businesses, Net of Cash Acquired			$ 146,400
Cash Acquired from Acquisition			30,800
Business Combination, Consideration Transferred, Liabilities Incurred			34,900
Business Combination, Consideration Transferred to Dissenting Shareholders			28,700
Loss Contingency Accrual, Provision			6,200
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed			4,900
Interest expense			1,300
Amount of goodwill expected to not be tax deductible			$ 115,100
Accrual for Environmental Loss Contingencies				25,000
Accrued Liabilities | Breeze-Eastern
Business Acquisition [Line Items]
Accrual for Environmental Loss Contingencies				4,800
Other Noncurrent Liabilities | Breeze-Eastern
Business Acquisition [Line Items]
Accrual for Environmental Loss Contingencies				$ 20,200

ACQUISITIONS - Business Combina

ACQUISITIONS - Business Combinations Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - Data Device Corporation $ in Thousands	Jun. 23, 2016USD ($)
Business Acquisition [Line Items]
Current assets, excluding cash acquired	$ 100,647
Property, plant, and equipment	20,818
Intangible assets	229,300
Goodwill	765,113
Other	2,036
Total assets acquired	1,117,914
Current liabilities	19,472
Other noncurrent liabilities	100,787
Total liabilities assumed	120,259
Net assets acquired	$ 997,655

RECENT ACCOUNTING PRONOUNCEME38

RECENT ACCOUNTING PRONOUNCEMENTS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefit	$ (20,050)	$ (34,617)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share	$ 0.26
Adjustments for New Accounting Principle, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefit	$ 14,500

EARNINGS RELEASE PER SHARE (T39

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
	Dec. 31, 2016	Jan. 02, 2016
Numerator for earnings per share:
Net income	$ 118,871	$ 129,441
Less dividends paid on participating securities	(95,971)	(3,000)
Net income applicable to common stock - basic and diluted	$ 22,900	$ 126,441
Denominator for basic and diluted earnings per share under the two-class method, in shares:
Weighted average common shares outstanding	53,365	53,706
Vested options deemed participating securities	3,159	3,099
Basic and diluted (in shares)	56,524	56,805
Basic and diluted earnings per share (in dollars per share)	$ 0.41	$ 2.23

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016
Inventory Disclosure [Abstract]
Raw materials and purchased component parts	$ 485,842	$ 464,410
Work-in-progress	181,676	188,417
Finished goods	135,271	153,253
Total	802,789	806,080
Reserves for excess and obsolete inventory	(87,408)	(82,069)
Inventories - Net	$ 715,381	$ 724,011

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 2,094,792	$ 2,098,270
Intangible Assets, Accumulated Amortization	359,461	333,927
Total	1,735,331	1,764,343
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,277,928	1,279,335
Accumulated Amortization	304,238	288,429
Net	973,690	990,906
Order backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	55,341	55,341
Accumulated Amortization	38,791	29,641
Net	16,550	25,700
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	43,347	43,331
Accumulated Amortization	16,432	15,857
Net	26,915	27,474
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Gross	718,176	720,263
Indefinite-Lived Intangible Assets, Accumulated Amortization	0	0
Intangible Assets (Excluding Goodwill), Net	$ 718,176	$ 720,263

INTANGIBLE ASSETS - Summary of

INTANGIBLE ASSETS - Summary of changes in carrying value of Goodwill (Details) $ in Thousands	3 Months Ended
	Dec. 31, 2016USD ($)
Goodwill [Roll Forward]
Balance at beginning of period	$ 5,679,452
Goodwill, Acquired During Period	0
Purchase price allocation adjustments	15,334
Currency translation adjustment	(7,538)
Balance at end of period	5,687,248
Power & Control
Goodwill [Roll Forward]
Balance at beginning of period	3,247,490
Goodwill, Acquired During Period	0
Purchase price allocation adjustments	15,334
Currency translation adjustment	0
Balance at end of period	3,262,824
Airframe
Goodwill [Roll Forward]
Balance at beginning of period	2,376,593
Goodwill, Acquired During Period	0
Purchase price allocation adjustments	0
Currency translation adjustment	(7,538)
Balance at end of period	2,369,055
Non- aviation
Goodwill [Roll Forward]
Balance at beginning of period	55,369
Goodwill, Acquired During Period	0
Purchase price allocation adjustments	0
Currency translation adjustment	0
Balance at end of period	$ 55,369

INTANGIBLE ASSETS - Narratives

INTANGIBLE ASSETS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 25,531	$ 16,323
Estimated Amortization Expense, 2017	91,200
Estimated Amortization Expense, 2018	65,500
Estimated Amortization Expense, 2019	65,500
Estimated Amortization Expense, 2020	65,500
Estimated Amortization Expense, 2021	65,500
Estimated Amortization Expense, 2022	$ 65,500

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Sep. 30, 2016
Debt Instrument [Line Items]
Gross Amount		$ 10,722,557	$ 10,088,708
Debt Issuance Costs		(85,934)	(81,433)
Original Issue Discount		(16,519)	(11,439)
Short-term borrowings - trade receivable securitization facility		199,840	199,771
Total debt outstanding		10,620,104	9,995,836
Long-term Debt, Current Maturities, Net		64,157	52,645
Long-term Debt, Excluding Current Maturities, Gross		10,657,954	10,035,634
Deferred Finance Costs, Excluding Current Maturities		(85,488)	(81,004)
Debt Instrument, Unamortized Discount, Excluding Current Maturities		(16,519)	(11,439)
Long-term debt		10,555,947	9,943,191
Term loans
Debt Instrument [Line Items]
Gross Amount		6,422,557	5,288,708
Debt Issuance Costs		(51,446)	(42,662)
Original Issue Discount		(16,519)	(11,439)
Total debt outstanding	[1]	$ 6,354,592	$ 5,234,607
Senior Subordinated Notes | 5 1/2% senior subordinated notes due 2020 (2020 Notes)
Debt Instrument [Line Items]
Interest rate		5.50%	5.50%
Gross Amount		$ 550,000	$ 550,000
Debt Issuance Costs		(4,035)	(4,299)
Original Issue Discount		0	0
Total debt outstanding	[1]	545,965	$ 545,701
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Debt Instrument [Line Items]
Interest rate			7.50%
Gross Amount		0	$ 500,000
Debt Issuance Costs		0	(3,141)
Original Issue Discount		0	0
Total debt outstanding	[1]	$ 0	$ 496,859
Senior Subordinated Notes | 6% senior subordinated notes due 2022 (2022 Notes)
Debt Instrument [Line Items]
Interest rate		6.00%	6.00%
Gross Amount		$ 1,150,000	$ 1,150,000
Debt Issuance Costs		(8,021)	(8,381)
Original Issue Discount		0	0
Total debt outstanding	[1]	$ 1,141,979	$ 1,141,619
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2024 (2024 Notes)
Debt Instrument [Line Items]
Interest rate		6.50%	6.50%
Gross Amount		$ 1,200,000	$ 1,200,000
Debt Issuance Costs		(8,924)	(9,218)
Original Issue Discount		0	0
Total debt outstanding	[1]	$ 1,191,076	$ 1,190,782
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Interest rate		6.50%	6.50%
Gross Amount		$ 450,000	$ 450,000
Debt Issuance Costs		(4,024)	(4,144)
Original Issue Discount		0	0
Total debt outstanding	[1]	$ 445,976	$ 445,856
Senior Subordinated Notes | 6 3/8% senior subordinated notes due 2026 (2026 Notes)
Debt Instrument [Line Items]
Interest rate		6.375%	6.375%
Gross Amount		$ 950,000	$ 950,000
Debt Issuance Costs		(9,484)	(9,588)
Original Issue Discount		0	0
Total debt outstanding	[1]	940,516	940,412
Asset-backed Securities
Debt Instrument [Line Items]
Short-term borrowings—trade receivable securitization facility, Gross		200,000	200,000
Debt Issuance Costs		(160)	(229)
Original Issue Discount		0	0
Short-term borrowings - trade receivable securitization facility		199,840	199,771
Less current portion
Debt Instrument [Line Items]
Debt Issuance Costs		(446)	(429)
Original Issue Discount		0	0
Long-term Debt, Current Maturities, Gross		64,603	53,074
Long-term Debt, Current Maturities, Net		$ 64,157	$ 52,645
[1]	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.

DEBT - Narratives (Details)

DEBT - Narratives (Details) - USD ($)	Nov. 28, 2016	Dec. 31, 2016	Jan. 02, 2016	Oct. 27, 2016	Oct. 14, 2016	Sep. 30, 2016
Debt Instrument [Line Items]
Refinancing Costs		$ 32,084,000	$ 0
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Debt Instrument [Line Items]
Debt Instrument, Repurchased Face Amount	$ 342,000,000			$ 158,000,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed	105.625%
Debt Instrument, Repurchase Amount				1,060.50
Debt Instrument, Redemption Price, Principal Amount Redeemed				1,000
Debt Instrument, Fee Amount				$ 30
Debt Instrument, Face Amount		500,000,000
Write off of Deferred Debt Issuance Cost		3,100,000
Interest rate						7.50%
Refinancing Costs		31,900,000
Redemption Premium		28,800,000
Term loans | Initial Additional Tranche F Term Loans
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 650,000,000
Term loans | Delayed Draw Tranche F Term Loans
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 500,000,000
Term loans | Tranche F
Debt Instrument [Line Items]
Refinancing Costs		$ 200,000

INCOME TAXES - Narratives (Deta

INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Effective income tax rate	14.40%	21.10%
Unrecognized tax benefits	$ 7.4		$ 8.7
Tax rate effect	7.2		$ 8.5
Reduction in tax position in next 12 months	$ 1.3

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Sep. 30, 2016	Jan. 02, 2016	Sep. 30, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 972,360	$ 1,586,994	$ 805,291	$ 714,033
Short-term borrowings - trade receivable securitization facility		199,840	199,771
Long-term Debt		10,620,104	9,995,836
Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest Rate Cash Flow Hedge Asset at Carrying Value	[1]	19,879	4,232
Interest rate cap agreements	[1]	7,110	0
Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[2]	28,168	29,191
Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[3]	11,232	53,824
Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	6,354,592	5,234,607
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, Fair Value		972,360	1,586,994
Level 2 | Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate cap agreements, Fair Value	[1]	19,879	4,232
Interest Rate Swap Asset at Fair Value	[1]	7,110	0
Level 2 | Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[2]	28,168	29,191
Level 2 | Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[3]	11,232	53,824
Level 2 | Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		6,447,080	5,284,037
5 1/2% senior subordinated notes due 2020 (2020 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	545,965	545,701
5 1/2% senior subordinated notes due 2020 (2020 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		563,750	566,500
7 1/2% senior subordinated notes due 2021 (2021 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	0	496,859
7 1/2% senior subordinated notes due 2021 (2021 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		0	530,000
6% senior subordinated notes due 2022 (2022 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	1,141,979	1,141,619
6% senior subordinated notes due 2022 (2022 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		1,190,250	1,214,688
6 1/2% senior subordinated notes due 2024 (2024 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	1,191,076	1,190,782
6 1/2% senior subordinated notes due 2024 (2024 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		1,254,000	1,266,000
6 1/2% senior subordinated notes due 2025 (2025 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	445,976	445,856
6 1/2% senior subordinated notes due 2025 (2025 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		468,000	469,125
6 3/8% senior subordinated notes due 2026 (2026 Notes) | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	940,516	940,412
6 3/8% senior subordinated notes due 2026 (2026 Notes) | Level 1 | Senior Subordinated Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		978,500	985,625
Asset-backed Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings - trade receivable securitization facility		199,840	199,771
Asset-backed Securities | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings - trade receivable securitization facility, Fair Value		$ 199,840	$ 199,771
[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.

DERIVATIVES AND HEDGING ACTIV48

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Notional Amounts of Outstanding Derivatives (Details)	Dec. 31, 2016USD ($)
Incremental Tranche F | Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 500,000,000
Derivative, Fixed Interest Rate	4.90%
Derivative, Variable Interest Rate	1.90%
Derivative, Basis Spread on Variable Rate	3.00%
Incremental Tranche F | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 400,000,000
Derivative, Cap Interest Rate	2.50%
Tranche F | Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 1,000,000,000
Derivative, Fixed Interest Rate	4.80%
Derivative, Variable Interest Rate	1.80%
Derivative, Basis Spread on Variable Rate	3.00%
Tranche F | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 400,000,000
Derivative, Cap Interest Rate	2.00%
Tranche E | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Cap Interest Rate	2.50%
Tranche D | Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Fixed Interest Rate	5.80%
Derivative, Variable Interest Rate	2.80%
Derivative, Basis Spread on Variable Rate	3.00%
Tranche C | Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 1,000,000,000
Derivative, Fixed Interest Rate	5.40%
Derivative, Variable Interest Rate	2.40%
Derivative, Basis Spread on Variable Rate	3.00%

DERIVATIVES AND HEDGING ACTIV49

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Interest Rate Derivatives (Details) - USD ($) $ in Thousands		Dec. 31, 2016	Sep. 30, 2016
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		$ 35,092	$ 4,232
Derivative Asset, Fair Value, Gross Liability		(47,503)	(83,015)
Derivative Asset, Collateral, Obligation to Return Cash, Offset		(8,103)	0
Derivative Liability, Collateral, Right to Reclaim Cash, Offset		8,103	0
Derivative Asset	[1]	26,989	4,232
Derivative Liability	[1]	(39,400)	(83,015)
Interest Rate Cap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		19,879	4,232
Derivative Asset, Fair Value, Gross Liability		0	0
Interest Rate Swap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		15,213	0
Derivative Asset, Fair Value, Gross Liability		$ (47,503)	$ (83,015)
[1]	Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

DERIVATIVES AND HEDGING ACTIV50

DERIVATIVES AND HEDGING ACTIVITIES - Narratives (Details)	3 Months Ended
	Dec. 31, 2016USD ($)
Interest Rate Swap and Cap
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimate of Time to Transfer	12 months
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred	$ 32,000,000
Interest Rate Cap
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Gross Amount to be Transferred	13,700,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Tax to be Transferred	5,100,000
Tranche F | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 400,000,000
Derivative, Cap Interest Rate	2.00%
Tranche E | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Cap Interest Rate	2.50%
Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income
Derivative [Line Items]
Interest expense	$ 956,000	[1]
[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SEGMENTS - Narratives (Details)

SEGMENTS - Narratives (Details)	3 Months Ended
	Dec. 31, 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
	Dec. 31, 2016	Jan. 02, 2016
Segment Reporting Information [Line Items]
Net Sales	$ 814,018	$ 701,695
Operating Segments | Power & Control
Segment Reporting Information [Line Items]
Net Sales	441,074	347,209
Operating Segments | Airframe
Segment Reporting Information [Line Items]
Net Sales	348,664	331,138
Operating Segments | Non- aviation
Segment Reporting Information [Line Items]
Net Sales	$ 24,280	$ 23,348

SEGMENTS - EBITDA Defined by Se

SEGMENTS - EBITDA Defined by Segment to Consolidated Income Before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	$ 384,950	$ 319,413
Interest expense - net	146,004	111,983
Stock compensation expense	10,020	10,681
Refinancing Costs	32,084	0
Income before income taxes	138,921	164,058
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	395,895	323,250
Operating Segments | Power & Control
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	216,782	161,776
Operating Segments | Airframe
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	170,511	155,088
Operating Segments | Non- aviation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	8,602	6,386
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	10,945	3,837
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization expense	38,048	26,201
Interest expense - net	146,004	111,983
Acquisition-related costs	18,568	7,225
Stock compensation expense	10,020	10,681
Refinancing Costs	32,084	0
Other, net	$ 1,305	$ (735)

SEGMENTS - Total Assets by Segm

SEGMENTS - Total Assets by Segment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 10,037,122	$ 10,726,277
Operating Segments | Power & Control
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,112,841	5,184,303
Operating Segments | Airframe
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,862,912	3,922,532
Operating Segments | Non- aviation
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	130,918	131,319
Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 930,451	$ 1,488,123

ACCUMULATED OTHER COMPREHENSI55

ACCUMULATED OTHER COMPREHENSIVE LOSS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
Equity [Abstract]
Other Comprehensive Loss, Derivatives Qualifying as Hedges, Tax	$ (23,117)	$ (5,092)

ACCUMULATED OTHER COMPREHENSI56

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive Loss (Details) $ in Thousands	3 Months Ended
	Dec. 31, 2016USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (149,787)
Current-period other comprehensive gain (loss)	10,124
Amounts reclassified from AOCI related to interest rate cap agreements	599
Balance at end of period	(139,064)
Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(61,140)	[1]
Current-period other comprehensive gain (loss)	38,176	[1]
Amounts reclassified from AOCI related to interest rate cap agreements	599	[1]
Balance at end of period	(22,365)	[1]
Defined benefit pension plan activity
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(24,297)
Current-period other comprehensive gain (loss)	0
Amounts reclassified from AOCI related to interest rate cap agreements	0
Balance at end of period	(24,297)
Currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(64,350)
Current-period other comprehensive gain (loss)	(28,052)
Amounts reclassified from AOCI related to interest rate cap agreements	0
Balance at end of period	$ (92,402)
[1]	Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(23,117) and $(5,092) for the thirteen week periods ended December 31, 2016 and January 2, 2016, respectively.

ACCUMULATED OTHER COMPREHENSI57

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Amounts Recognized in Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended
		Dec. 31, 2016	Jan. 02, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Deferred tax benefit from redesignated interest rate cap agreements		$ 20,050	$ 34,617
Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization from redesignated interest rate cap agreements (1)	[1]	956
Deferred tax benefit from redesignated interest rate cap agreements		(357)
Losses reclassified into earnings, net of tax		$ 599
[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SPECIAL DIVIDEND AND DIVIDEND58

SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 14, 2016	Dec. 31, 2016	Jan. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 24
Payments of Dividends		$ 1,375,998	$ 3,000
2017 declared dividend
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payments of Dividends		1,280,100
Dividends, Share-based Compensation, Cash		76,400
2013 and 2014 declared dividend
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividends, Share-based Compensation, Cash		$ 19,500

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) - USD ($)	1 Months Ended
	Jan. 31, 2017	Feb. 08, 2017	Jan. 26, 2017	Jan. 21, 2016
Subsequent Event
Subsequent Event [Line Items]
Treasury Stock, Shares, Acquired	666,755
Treasury Stock, Value, Acquired, Cost Method	$ 150,000,000
Treasury Stock Acquired, Average Cost Per Share	$ 224.97
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 212,900,000
January 21, 2016 Stock Repurchase Program
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount				$ 450,000,000
January 26, 2017 Stock Repurchase Program | Subsequent Event
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount			$ 472,000,000
Stock Repurchase Program, Increased Authorized Amount			$ 22,000,000

SUPPLEMENTAL GUARANTOR INFORM60

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jan. 02, 2016	Sep. 30, 2015
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 972,360	$ 1,586,994	$ 805,291	$ 714,033
Trade accounts receivable - Net	512,784	576,339
Inventories - Net	715,381	724,011
Prepaid expenses and other	34,893	43,353
Total current assets	2,235,418	2,930,697
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	0	0
PROPERTY, PLANT AND EQUIPMENT - Net	314,557	310,580
GOODWILL	5,687,248	5,679,452
OTHER INTANGIBLE ASSETS - Net	1,735,331	1,764,343
OTHER	64,568	41,205
TOTAL ASSETS	10,037,122	10,726,277
Current portion of long-term debt	64,157	52,645
Short-term borrowings - trade receivable securitization facility	199,840	199,771
Accounts payable	129,510	156,075
Accrued liabilities	305,411	344,112
Total current liabilities	698,918	752,603
LONG-TERM DEBT	10,555,947	9,943,191
DEFERRED INCOME TAXES	515,666	492,255
OTHER NON-CURRENT LIABILITIES	141,216	189,718
Total liabilities	11,911,747	11,377,767
STOCKHOLDERS’ (DEFICIT) EQUITY	(1,874,625)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	10,037,122	10,726,277
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Trade accounts receivable - Net	(6,853)	(10,995)
Inventories - Net	(1,175)	(1,175)
Prepaid expenses and other	0	0
Total current assets	(8,028)	(12,170)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(15,073,583)	(16,050,425)
PROPERTY, PLANT AND EQUIPMENT - Net	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - Net	0	0
OTHER	0	0
TOTAL ASSETS	(15,081,611)	(16,062,595)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	(7,193)	(11,287)
Accrued liabilities
Total current liabilities	(7,193)	(11,287)
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	(7,193)	(11,287)
STOCKHOLDERS’ (DEFICIT) EQUITY	(15,074,418)	(16,051,308)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(15,081,611)	(16,062,595)
TransDigm Group
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	5,890	13,560	20,286	1,500
Trade accounts receivable - Net	0	0
Inventories - Net	0	0
Prepaid expenses and other	0	0
Total current assets	5,890	13,560
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(1,880,515)	(665,050)
PROPERTY, PLANT AND EQUIPMENT - Net	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - Net	0	0
OTHER	0	0
TOTAL ASSETS	(1,874,625)	(651,490)
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	(1,874,625)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(1,874,625)	(651,490)
TransDigm Inc.
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	811,204	1,421,251	730,494	659,365
Trade accounts receivable - Net	0	0
Inventories - Net	42,967	42,309
Prepaid expenses and other	4,271	8,209
Total current assets	858,442	1,471,769
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	9,624,981	9,671,019
PROPERTY, PLANT AND EQUIPMENT - Net	15,775	15,991
GOODWILL	68,593	68,593
OTHER INTANGIBLE ASSETS - Net	24,927	24,801
OTHER	33,079	10,319
TOTAL ASSETS	10,625,797	11,262,492
Current portion of long-term debt	64,157	52,645
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	12,730	15,347
Accrued liabilities	125,976	159,909
Total current liabilities	202,863	227,901
LONG-TERM DEBT	10,555,947	9,943,191
DEFERRED INCOME TAXES	457,699	434,013
OTHER NON-CURRENT LIABILITIES	40,023	82,677
Total liabilities	11,256,532	10,687,782
STOCKHOLDERS’ (DEFICIT) EQUITY	(630,735)	574,710
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	10,625,797	11,262,492
Subsidiary Guarantors
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	5,511	8,808	4,349	7,911
Trade accounts receivable - Net	0	26,210
Inventories - Net	568,563	586,648
Prepaid expenses and other	22,852	27,381
Total current assets	596,926	649,047
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	6,454,771	6,182,809
PROPERTY, PLANT AND EQUIPMENT - Net	254,907	250,544
GOODWILL	4,968,284	4,952,950
OTHER INTANGIBLE ASSETS - Net	1,459,995	1,483,285
OTHER	24,525	24,063
TOTAL ASSETS	13,759,408	13,542,698
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	91,691	120,455
Accrued liabilities	126,990	123,646
Total current liabilities	218,681	244,101
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	(544)	(544)
OTHER NON-CURRENT LIABILITIES	66,615	70,124
Total liabilities	284,752	313,681
STOCKHOLDERS’ (DEFICIT) EQUITY	13,474,656	13,229,017
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	13,759,408	13,542,698
Non- Guarantor Subsidiaries
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	149,755	143,375	$ 50,162	$ 45,257
Trade accounts receivable - Net	519,637	561,124
Inventories - Net	105,026	96,229
Prepaid expenses and other	7,770	7,763
Total current assets	782,188	808,491
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	874,346	861,647
PROPERTY, PLANT AND EQUIPMENT - Net	43,875	44,045
GOODWILL	650,371	657,909
OTHER INTANGIBLE ASSETS - Net	250,409	256,257
OTHER	6,964	6,823
TOTAL ASSETS	2,608,153	2,635,172
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	199,840	199,771
Accounts payable	32,282	31,560
Accrued liabilities	52,445	60,557
Total current liabilities	284,567	291,888
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	58,511	58,786
OTHER NON-CURRENT LIABILITIES	34,578	36,917
Total liabilities	377,656	387,591
STOCKHOLDERS’ (DEFICIT) EQUITY	2,230,497	2,247,581
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$ 2,608,153	$ 2,635,172

SUPPLEMENTAL GUARANTOR INFORM61

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
Condensed Income Statements, Captions [Line Items]
NET SALES	$ 814,018	$ 701,695
COST OF SALES	369,763	327,128
GROSS PROFIT	444,255	374,567
SELLING AND ADMINISTRATIVE EXPENSES	101,715	82,203
AMORTIZATION OF INTANGIBLE ASSETS	25,531	16,323
(LOSS) INCOME FROM OPERATIONS	317,009	276,041
INTEREST EXPENSE - Net	146,004	111,983
REFINANCING COSTS	32,084	0
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME BEFORE INCOME TAXES	138,921	164,058
INCOME TAX PROVISION	20,050	34,617
NET INCOME	118,871	129,441
OTHER COMPREHENSIVE LOSS, NET OF TAX	10,723	(92)
TOTAL COMPREHENSIVE INCOME	129,594	129,349
Eliminations
Condensed Income Statements, Captions [Line Items]
NET SALES	(15,284)	(5,695)
COST OF SALES	(15,284)	(5,695)
GROSS PROFIT	0	0
SELLING AND ADMINISTRATIVE EXPENSES	0	0
AMORTIZATION OF INTANGIBLE ASSETS	0	0
(LOSS) INCOME FROM OPERATIONS	0	0
INTEREST EXPENSE - Net	0	0
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	413,859	335,414
INCOME BEFORE INCOME TAXES	(413,859)	(335,414)
INCOME TAX PROVISION	0	0
NET INCOME	(413,859)	(335,414)
OTHER COMPREHENSIVE LOSS, NET OF TAX	15,913	9,081
TOTAL COMPREHENSIVE INCOME	(397,946)	(326,333)
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 - Net	0	0
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	(118,871)	(129,441)
INCOME BEFORE INCOME TAXES	118,871	129,441
INCOME TAX PROVISION	0	0
NET INCOME	118,871	129,441
OTHER COMPREHENSIVE LOSS, NET OF TAX	10,723	(92)
TOTAL COMPREHENSIVE INCOME	129,594	129,349
TransDigm Inc.
Condensed Income Statements, Captions [Line Items]
NET SALES	30,617	26,689
COST OF SALES	17,253	15,265
GROSS PROFIT	13,364	11,424
SELLING AND ADMINISTRATIVE EXPENSES	24,320	12,816
AMORTIZATION OF INTANGIBLE ASSETS	189	363
(LOSS) INCOME FROM OPERATIONS	(11,145)	(1,755)
INTEREST EXPENSE - Net	148,188	115,391
REFINANCING COSTS	32,084	0
EQUITY IN INCOME OF SUBSIDIARIES	(294,988)	(205,973)
INCOME BEFORE INCOME TAXES	103,571	88,827
INCOME TAX PROVISION	(15,300)	(40,614)
NET INCOME	118,871	129,441
OTHER COMPREHENSIVE LOSS, NET OF TAX	38,772	6,241
TOTAL COMPREHENSIVE INCOME	157,643	135,682
Subsidiary Guarantors
Condensed Income Statements, Captions [Line Items]
NET SALES	682,919	576,421
COST OF SALES	299,661	252,748
GROSS PROFIT	383,258	323,673
SELLING AND ADMINISTRATIVE EXPENSES	62,699	53,940
AMORTIZATION OF INTANGIBLE ASSETS	23,308	13,463
(LOSS) INCOME FROM OPERATIONS	297,251	256,270
INTEREST EXPENSE - Net	137	(555)
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME BEFORE INCOME TAXES	297,114	256,825
INCOME TAX PROVISION	34,606	78,532
NET INCOME	262,508	178,293
OTHER COMPREHENSIVE LOSS, NET OF TAX	14,619	(3,564)
TOTAL COMPREHENSIVE INCOME	277,127	174,729
Non- Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
NET SALES	115,766	104,280
COST OF SALES	68,133	64,810
GROSS PROFIT	47,633	39,470
SELLING AND ADMINISTRATIVE EXPENSES	14,696	15,447
AMORTIZATION OF INTANGIBLE ASSETS	2,034	2,497
(LOSS) INCOME FROM OPERATIONS	30,903	21,526
INTEREST EXPENSE - Net	(2,321)	(2,853)
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME BEFORE INCOME TAXES	33,224	24,379
INCOME TAX PROVISION	744	(3,301)
NET INCOME	32,480	27,680
OTHER COMPREHENSIVE LOSS, NET OF TAX	(69,304)	(11,758)
TOTAL COMPREHENSIVE INCOME	$ (36,824)	$ 15,922

SUPPLEMENTAL GUARANTOR INFORM62

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Jan. 02, 2016
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 225,791	$ 178,669
Capital expenditures	(21,807)	(10,172)
Payments made in connection with acquisitions - see Note 3	(30,002)	0
Net cash used in investing activities	(51,809)	(10,172)
Intercompany activities	0	0
Proceeds from exercise of stock options	3,648	8,892
Special dividend and dividend equivalent payments	(1,375,998)	(3,000)
Treasury stock purchased	0	(70,775)
Other	(143)	(87)
Net cash used in financing activities	(784,717)	(75,930)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,899)	(1,309)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(614,634)	91,258
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,586,994	714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	972,360	805,291
Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(48)	212
Capital expenditures	0	0
Payments made in connection with acquisitions - see Note 3	0
Net cash used in investing activities	0	0
Intercompany activities	48	(212)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased		0
Other	0	0
Net cash used in financing activities	48	(212)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) 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	0	0
Payments made in connection with acquisitions - see Note 3	0
Net cash used in investing activities	0	0
Intercompany activities	1,364,680	83,669
Proceeds from exercise of stock options	3,648	8,892
Special dividend and dividend equivalent payments	(1,375,998)	(3,000)
Treasury stock purchased		(70,775)
Other	0	0
Net cash used in financing activities	(7,670)	18,786
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(7,670)	18,786
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	13,560	1,500
CASH AND CASH EQUIVALENTS, END OF PERIOD	5,890	20,286
TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(208,567)	(31,101)
Capital expenditures	(354)	(455)
Payments made in connection with acquisitions - see Note 3	(30,002)
Net cash used in investing activities	(30,356)	(455)
Intercompany activities	(958,757)	113,732
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased		0
Other	(143)	(87)
Net cash used in financing activities	(371,124)	102,685
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(610,047)	71,129
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,421,251	659,365
CASH AND CASH EQUIVALENTS, END OF PERIOD	811,204	730,494
Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	364,105	187,569
Capital expenditures	(19,835)	(8,043)
Payments made in connection with acquisitions - see Note 3	0
Net cash used in investing activities	(19,835)	(8,043)
Intercompany activities	(347,567)	(183,088)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased		0
Other	0	0
Net cash used in financing activities	(347,567)	(183,088)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(3,297)	(3,562)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	8,808	7,911
CASH AND CASH EQUIVALENTS, END OF PERIOD	5,511	4,349
Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	70,301	21,989
Capital expenditures	(1,618)	(1,674)
Payments made in connection with acquisitions - see Note 3	0
Net cash used in investing activities	(1,618)	(1,674)
Intercompany activities	(58,404)	(14,101)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased		0
Other	0	0
Net cash used in financing activities	(58,404)	(14,101)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,899)	(1,309)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	6,380	4,905
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	143,375	45,257
CASH AND CASH EQUIVALENTS, END OF PERIOD	149,755	50,162
Term loans
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	(16,151)	(10,960)
Term loans | Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans | TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans | TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	(16,151)	(10,960)
Term loans | Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans | Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans | 2017 term loan
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	1,132,774	0
Term loans | 2017 term loan | Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Term loans | 2017 term loan | TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Term loans | 2017 term loan | TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	1,132,774
Term loans | 2017 term loan | Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Term loans | 2017 term loan | Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	(528,847)	$ 0
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes) | Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes) | TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes) | TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	(528,847)
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes) | Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes) | Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	$ 0