TransDigm (TDG) 10-Q 8 Aug 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Jul. 01, 2017	Jul. 31, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 1, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
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		51,910,534

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 01, 2017	Sep. 30, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 970,556	$ 1,586,994
Trade accounts receivable - Net	606,005	576,339
Inventories - Net	743,579	724,011
Prepaid expenses and other	66,890	43,353
Total current assets	2,387,030	2,930,697
PROPERTY, PLANT AND EQUIPMENT - NET	326,325	310,580
GOODWILL	5,800,618	5,679,452
OTHER INTANGIBLE ASSETS - NET	1,752,614	1,764,343
OTHER	49,849	41,205
TOTAL ASSETS	10,316,436	10,726,277
CURRENT LIABILITIES:
Current portion of long-term debt	64,090	52,645
Short-term borrowings - trade receivable securitization facility	199,978	199,771
Accounts payable	147,080	156,075
Accrued liabilities	319,569	344,112
Total current liabilities	730,717	752,603
LONG-TERM DEBT	10,828,200	9,943,191
DEFERRED INCOME TAXES	499,465	492,255
OTHER NON-CURRENT LIABILITIES	153,499	189,718
Total liabilities	12,211,881	11,377,767
STOCKHOLDERS’ DEFICIT:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 56,043,608 and 55,767,767 at July 1, 2017 and September 30, 2016, respectively	560	558
Additional paid-in capital	1,079,543	1,028,972
Accumulated deficit	(2,088,761)	(1,146,963)
Accumulated other comprehensive loss	(112,696)	(149,787)
Treasury stock, at cost; 4,156,659 shares at July 1, 2017 and 2,433,035 at September 30, 2016, respectively	(774,091)	(384,270)
Total stockholders’ deficit	(1,895,445)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 10,316,436	$ 10,726,277

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets Parenthetical - $ / shares	Jul. 01, 2017	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	56,043,608	55,767,767
Treasury Stock, Shares	4,156,659	2,433,035

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
NET SALES	$ 907,667	$ 797,692	$ 2,594,917	$ 2,296,188
COST OF SALES	385,896	354,177	1,137,803	1,052,444
GROSS PROFIT	521,771	443,515	1,457,114	1,243,744
SELLING AND ADMINISTRATIVE EXPENSES	110,561	94,244	314,868	271,511
AMORTIZATION OF INTANGIBLE ASSETS	23,570	18,629	71,235	53,474
INCOME FROM OPERATIONS	387,640	330,642	1,071,011	918,759
INTEREST EXPENSE - NET	152,227	120,812	446,073	344,083
REFINANCING COSTS	345	15,654	35,936	15,654
INCOME BEFORE INCOME TAXES	235,068	194,176	589,002	559,022
INCOME TAX PROVISION	66,015	33,554	145,573	127,276
NET INCOME	169,053	160,622	443,429	431,746
NET INCOME APPLICABLE TO COMMON STOCK	$ 169,053	$ 160,622	$ 347,458	$ 428,746
Net earnings per share:
Basic and diluted (in dollars per share)	$ 3.08	$ 2.88	$ 6.23	$ 7.63
Common Stock, Dividends, Per Share, Cash Paid	$ 0	$ 0	$ 24	$ 0
Weighted-average shares outstanding:
Basic and diluted (in shares)	54,890	55,832	55,773	56,263

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Net income	$ 169,053	$ 160,622	$ 443,429	$ 431,746
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	24,525	(20,257)	4,523	(24,571)
Interest rate swap and cap agreements	(8,386)	(7,435)	32,568	(16,960)
Other comprehensive income (loss), net of tax	16,139	(27,692)	37,091	(41,531)
TOTAL COMPREHENSIVE INCOME	$ 185,192	$ 132,930	$ 480,520	$ 390,215

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Changes in Stockholders' Deficit - 9 months ended Jul. 01, 2017 - 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	(105,157)			(105,157)
Compensation expense recognized for employee stock options	32,707		32,707
Exercise of employee stock options (in shares)		277,873
Exercise of employee stock options	18,048	$ 2	18,046
Restricted Stock Activity (in shares)		(2,548)
Restricted stock activity	(301)		(301)
Treasury Stock Purchased (in shares)						(1,723,624)
Treasury stock purchased	(389,821)					$ (389,821)
Common Stock Issued (in shares)		516
Common stock issued	119		119
Net income	443,429			443,429
Foreign currency translation adjustments	4,523				4,523
Interest rate swaps and caps, net of tax	$ 32,568				32,568
BALANCE (in shares) at Jul. 01, 2017	56,043,608	56,043,608
BALANCE (in shares) at Jul. 01, 2017	(4,156,659)					(4,156,659)
BALANCE at Jul. 01, 2017	$ (1,895,445)	$ 560	$ 1,079,543	$ (2,088,761)	$ (112,696)	$ (774,091)

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
OPERATING ACTIVITIES:
Net income	$ 443,429	$ 431,746
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	37,924	31,059
Amortization of intangible assets and product certification costs	71,927	54,042
Amortization of debt issuance costs, original issue discount and premium	15,530	11,711
Refinancing costs	35,936	15,654
Non-cash equity compensation	32,707	33,819
Deferred income taxes	270	4,489
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	(21,195)	(37,348)
Inventories	(325)	(15,689)
Income taxes receivable/payable	(12,782)	(41,602)
Other assets	(4,104)	1,778
Accounts payable	(12,342)	(27,103)
Accrued interest	741	34,918
Accrued and other liabilities	(32,500)	(15,298)
Net cash provided by operating activities	555,216	482,176
INVESTING ACTIVITIES:
Capital expenditures	(55,671)	(30,007)
Payments made in connection with acquisitions - see Note 3	(215,202)	(1,143,006)
Net cash used in investing activities	(270,873)	(1,173,013)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	18,046	25,320
Special dividend and dividend equivalent payments	(1,376,034)	(3,000)
Treasury stock purchased	(389,821)	(207,755)
Proceeds from 2017 term loans, net	1,132,755	0
Proceeds from 2016 term loans, net	0	1,712,244
Repayment on term loans	(48,453)	(821,140)
Proceeds from senior subordinated notes due 2026, net	0	939,935
Cash tender and redemption of senior subordinated notes due 2021, including premium	(528,847)	0
Proceeds from additional senior subordinated notes due 2025, net	300,517	0
Other	(10,777)	(2,309)
Net cash (used in) provided by financing activities	(902,614)	1,643,295
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	1,833	204
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(616,438)	952,662
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,586,994	714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	970,556	1,666,695
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	434,295	295,374
Cash paid during the period for income taxes	$ 157,899	$ 145,074

DESCRIPTION OF THE BUSINESS

DESCRIPTION OF THE BUSINESS	9 Months Ended
	Jul. 01, 2017
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	9 Months Ended
	Jul. 01, 2017
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 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 thirty-nine week period ended July 1, 2017 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	9 Months Ended
	Jul. 01, 2017
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS During the thirty-nine week period ended July 1, 2017 , the Company completed the acquisitions of Schroth Safety Products GmbH and certain aviation and defense assets from subsidiaries of Takata Corporation (collectively, "Schroth") and three separate aerospace product lines (collectively, "Third Quarter 2017 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 July 1, 2017 , the one-year measurement period is open for Schroth, Y&F/Tactair and the Third Quarter 2017 Acquisitions; therefore, the assets acquired and liabilities assumed related to these acquisitions are subject to adjustment until the end of the respective one-year measurement period. The Company is in the process of obtaining a third-party valuation of certain tangible and intangible assets of Schroth and of certain tangible and intangible assets of the Third Quarter 2017 Acquisitions. Pro forma net sales and results of operations for the acquisitions had they occurred at the beginning of the applicable thirty-nine week period ended July 1, 2017 or July 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 . Third Quarter 2017 Acquisitions – During the third quarter of fiscal 2017, the Company acquired three separate aerospace product lines (collectively, "Third Quarter 2017 Acquisitions") for a total purchase price of approximately $105.5 million in cash. All three product lines consist primarily of proprietary, sole source products with significant aftermarket content. The products include highly engineered aerospace controls, quick disconnect couplings, and communication electronics. Each product line acquired was consolidated into an existing TransDigm reporting unit within TransDigm's Power & Control segment. The Company expects that approximately $61 million of goodwill recognized for the acquisitions will be deductible for tax purposes over 15 years and approximately $6 million of goodwill recognized for the acquisitions will not be deductible for tax purposes. Schroth – On February 22, 2017, the Company acquired all of the outstanding stock of Schroth Safety Products GmbH and certain aviation and defense assets and liabilities from subsidiaries of Takata Corporation (collectively, "Schroth"), for a total purchase price of approximately $89.7 million , of which $79.7 million was paid in cash, which includes a working capital settlement of $0.8 million paid in the third quarter of fiscal 2017, and the remaining approximately $10.0 million is accrued related to an indemnity holdback and certain other adjustments to be settled within the one-year measurement period. Schroth designs and manufactures proprietary, highly engineered, advanced safety systems for aviation, racing and military ground vehicles throughout the world. Schroth is included in TransDigm's Airframe segment. The Company expects that approximately $26 million of goodwill recognized for the acquisition will be deductible for tax purposes over 15 years and approximately $39 million of goodwill recognized for the acquisition will not be deductible for tax purposes. 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. ("Y&F/Tactair"), for approximately $258.8 million in cash, which includes a working capital settlement of $2.7 million paid in the first quarter of fiscal 2017. Y&F/Tactair manufactures proprietary, highly engineered valves and actuators. 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 $122 million of goodwill recognized for the acquisition will be deductible for tax purposes over 15 years and approximately $8 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 ("DDC"), 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. 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 final 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 $ 107,728 Property, plant, and equipment 20,818 Intangible assets 229,300 Goodwill 750,935 Other 2,036 Total assets acquired $ 1,110,817 Liabilities assumed: Current liabilities $ 26,520 Other noncurrent liabilities 86,642 Total liabilities assumed $ 113,162 Net assets acquired $ 997,655 Approximately $740 million of goodwill recognized for the acquisition is not deductible for tax purposes and approximately $11 million of goodwill recognized for the acquisition is deductible for tax purposes over 15 years. Breeze-Eastern – On January 4, 2016, the Company completed the tender offer for all of the outstanding stock of Breeze-Eastern Corporation ("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 paid to dissenting shareholders during the first fiscal quarter of 2017. Of the $34.9 million payment, $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. 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 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 $24.6 million . Of the $24.6 million in environmental reserves as of July 1, 2017, $3.4 million is included in accrued liabilities and $21.2 million is included in other non-current liabilities on the condensed consolidated balance sheet. The estimated $24.6 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	9 Months Ended
	Jul. 01, 2017
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, which is the planned date of adoption. We have performed a preliminary review of the new guidance as compared to our current accounting policies. For each reporting unit, we are reviewing 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 the remainder of fiscal 2017, we plan to finalize our review and determine our 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 thirteen and thirty-nine week periods ended July 2, 2016 were recasted where presented within this Form 10-Q to reflect the impact of this standard as if the Company had adopted as of the beginning of fiscal 2016. Therefore, approximately $20.0 million and $37.6 million in quarter-to-date and year-to-date excess tax benefits as of July 2, 2016 were reclassified from a component of additional paid-in-capital to a component of the income tax provision with a quarter-to-date and year-to-date favorable impact to basic and diluted earnings per common share of $0.36 and $0.68 , respectively. The corresponding cash flows are reflected in cash provided by operating activities instead of financing activities, as required. 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. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” to eliminate Step 2 from the goodwill impairment test in order to simplify the subsequent measurement of goodwill. The guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The adoption of this standard is not expected to have a material impact on its consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, "Compensation—Stock Compensation (ASC 718): Scope of Modification Accounting," which provides clarity on which changes to the terms or conditions of share-based payment awards require an entity to apply the modification accounting provisions required in ASC 718. The standard is effective for all entities for annual periods beginning after December 15, 2017, with early adoption permitted, including adoption in any interim period for which financial statements have not yet been issued. The adoption of this standard is not expected to have a material impact on its consolidated financial statements.

EARNINGS RELEASE PER SHARE (TWO

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD)	9 Months Ended
	Jul. 01, 2017
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 Thirty-Nine Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Numerator for earnings per share: Net income $ 169,053 $ 160,622 $ 443,429 $ 431,746 Less dividends paid on participating securities — — (95,971 ) (3,000 ) Net income applicable to common stock - basic and diluted $ 169,053 $ 160,622 $ 347,458 $ 428,746 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 51,932 53,076 52,718 53,339 Vested options deemed participating securities 2,958 2,756 3,055 2,924 Total shares for basic and diluted earnings per share 54,890 55,832 55,773 56,263 Basic and diluted earnings per share $ 3.08 $ 2.88 $ 6.23 $ 7.63

INVENTORIES

INVENTORIES	9 Months Ended
	Jul. 01, 2017
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): July 1, 2017 September 30, 2016 Raw materials and purchased component parts $ 510,739 $ 464,410 Work-in-progress 191,246 188,417 Finished goods 135,940 153,253 Total 837,925 806,080 Reserves for excess and obsolete inventory (94,346 ) (82,069 ) Inventories - Net $ 743,579 $ 724,011

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Jul. 01, 2017
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): July 1, 2017 September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 733,459 $ — $ 733,459 $ 720,263 $ — $ 720,263 Technology 1,305,477 335,902 969,575 1,279,335 288,429 990,906 Order backlog 29,534 25,250 4,284 55,341 29,641 25,700 Other 63,571 18,275 45,296 43,331 15,857 27,474 Total $ 2,132,041 $ 379,427 $ 1,752,614 $ 2,098,270 $ 333,927 $ 1,764,343 Intangible assets acquired during the thirty-nine week period ended July 1, 2017 were as follows (in thousands): Gross Amount Amortization Period Intangible assets not subject to amortization: Goodwill $ 131,895 Trademarks and trade names 6,500 138,395 Intangible assets subject to amortization: Technology 32,000 20 years Order backlog 4,000 1 year 36,000 17.9 years Total $ 174,395 The aggregate amortization expense on identifiable intangible assets for the thirty-nine week period s ended July 1, 2017 and July 2, 2016 was approximately $71.2 million and $53.5 million , respectively. The estimated amortization expense is $89.9 million for fiscal year 2017 , $70.3 million for fiscal year 2018 and $67.7 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 July 1, 2017 (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 66,633 65,262 — 131,895 Purchase price allocation adjustments (12,194 ) — — (12,194 ) Currency translation adjustment — 1,465 — 1,465 Balance - July 1, 2017 $ 3,301,929 $ 2,443,320 $ 55,369 $ 5,800,618

DEBT

DEBT	9 Months Ended
	Jul. 01, 2017
Debt Disclosure [Abstract]
DEBT	DEBT The Company’s debt consists of the following (in thousands): July 1, 2017 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (22 ) $ — $ 199,978 Term loans $ 6,390,254 $ (54,737 ) $ (15,178 ) $ 6,320,339 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (3,507 ) — 546,493 7 1/2% senior subordinated notes due 2021 (2021 Notes) — — — — 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (7,301 ) — 1,142,699 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (8,336 ) — 1,191,664 6 1/2% senior subordinated notes due 2025 (2025 Notes) 750,000 (4,165 ) 4,318 750,153 6 3/8% senior subordinated notes due 2026 (2026 Notes) 950,000 (9,058 ) — 940,942 10,990,254 (87,104 ) (10,860 ) 10,892,290 Less current portion 64,603 (513 ) — 64,090 Long-term debt $ 10,925,651 $ (86,591 ) $ (10,860 ) $ 10,828,200 September 30, 2016 Gross Amount Debt Issuance Costs Original Issue Discount or Premium 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 thirty-nine week period ended July 1, 2017 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 capitalized $11.3 million and expensed $0.2 million in refinancing costs during the thirty-nine week period ended July 1, 2017 associated with the Assumption Agreement. Issuance of Senior Subordinated Notes - On March 1, 2017, TransDigm Inc. issued $300 million in aggregate principal amount of its 2025 Notes at an issue price of 101.5% of the principal amount. The new notes offered were an additional issuance to our existing $450 million of 2025 Notes. The new notes offered, together with the existing 2025 Notes, are treated as a single class for all purposes under the indenture. The 2025 Notes bear interest at the rate of 6.5% per annum, which accrues from November 15, 2016 and is payable semiannually in arrears on May 15 and November 15 of each year, commencing on May 15, 2017. The 2025 Notes mature on May 15, 2025, unless earlier redeemed or repurchased, and are subject to the terms and conditions set forth in the indentures governing the 2025 Notes. The 2025 Notes are subordinated to all of TransDigm’s existing and future senior debt, rank equally with all of its existing and future senior subordinated debt and rank senior to all of its future debt that is expressly subordinated to the 2025 Notes. The 2025 Notes are guaranteed on a senior subordinated unsecured basis by TD Group and its 100% owned domestic subsidiaries named in the 2025 indentures. The guarantees of the 2025 Notes are subordinated to all of the guarantors’ existing and future senior debt, rank equally with all of their existing and future senior subordinated debt and rank senior to all of their future debt that is expressly subordinated to the guarantees of the 2025 Notes. The 2025 Notes are structurally subordinated to all of the liabilities of TD Group’s non-guarantor subsidiaries. The 2025 indentures contain certain covenants that, among other things, limit the incurrence of additional indebtedness, the payment of dividends, transactions with affiliates, asset sales, acquisitions, mergers, and consolidations, liens and encumbrances, and prepayments of certain other indebtedness. The 2025 indentures contain events of default customary for agreements of their type (with customary grace periods, as applicable) and provide that, upon the occurrence of an event of default arising from certain events of bankruptcy or insolvency, all outstanding 2025 Notes of each series will become due and payable immediately without further action or notice. If any other type of event of default occurs and is continuing, then the trustee or the holders of at least 25% in principal amount of the then outstanding 2025 Notes of a particular series may declare all such notes to be due and payable immediately. In addition to the premium of $4.5 million recorded upon the issuance of the additional $300 million of 2025 Notes, the Company capitalized $0.4 million and expensed $3.6 million in refinancing costs during the thirty-nine week period ended July 1, 2017 representing fees associated with the issuance of the additional $300 million of 2025 Notes. Amendment No. 2 to the Restated Credit Agreement - On March 6, 2017, TransDigm Inc., TD Group and certain subsidiaries of TransDigm entered into Amendment No. 2 to the Second Amended and Restated Credit Agreement, dated June 4, 2014, with Credit Suisse AG, as administrative agent and collateral agent (the "Agent"), and the other agents and lenders named therein. Amendment No. 2 permits, among other things, up to $1.5 billion of dividends and share repurchases over the next twelve months. If any portion of the $1.5 billion is not used for dividends or share repurchases over the next twelve months, such amount (not to exceed $500 million ) may be used to repurchase stock at any time thereafter. Amendment No. 2 also increases the general investment basket to the greater of $400 million and 8% of consolidated total assets. The Company capitalized $10.3 million and expensed $0.2 million in refinancing costs during the thirty-nine week period ended July 1, 2017 representing fees associated with Amendment No. 2.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jul. 01, 2017
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 periods ended July 1, 2017 and July 2, 2016 , the effective tax rate was 28.1% and 17.3% , respectively. During the thirty-nine week period s ended July 1, 2017 and July 2, 2016 , the effective income tax rate was 24.7% and 22.8% , respectively. The Company's higher effective tax rate for the thirteen week and thirty-nine week periods ended July 1, 2017 was primarily due to a smaller 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 fiscal 2014. In addition, the Company is subject to state income tax examinations for fiscal years 2009 and later. At July 1, 2017 and September 30, 2016 , TD Group had $7.0 million and $8.7 million in unrecognized tax benefits, the recognition of which would have an effect of approximately $6.8 million and $8.5 million on the effective tax rate at July 1, 2017 and September 30, 2016 , respectively. The Company believes the tax positions that comprise the unrecognized tax benefits will be reduced by approximately $0.7 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	9 Months Ended
	Jul. 01, 2017
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): July 1, 2017 September 30, 2016 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 970,556 $ 970,556 $ 1,586,994 $ 1,586,994 Interest rate cap agreements (1) 2 8,933 8,933 4,232 4,232 Interest rate swap agreements (1) 2 2,470 2,470 — — Liabilities: Interest rate swap agreements (2) 2 22,131 22,131 29,191 29,191 Interest rate swap agreements (3) 2 13,882 13,882 53,824 53,824 Short-term borrowings - trade receivable securitization facility (4) 1 199,978 199,978 199,771 199,771 Long-term debt, including current portion: Term loans (4) 2 6,320,339 6,367,110 5,234,607 5,284,037 2020 Notes (4) 1 546,493 558,250 545,701 566,500 2021 Notes (4) 1 — — 496,859 530,000 2022 Notes (4) 1 1,142,699 1,178,750 1,141,619 1,214,688 2024 Notes (4) 1 1,191,664 1,233,000 1,190,782 1,266,000 2025 Notes (4) 1 750,153 767,519 445,856 469,125 2026 Notes (4) 1 940,942 961,875 940,412 985,625 (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 July 1, 2017 and September 30, 2016 .

DERIVATIVES AND HEDGING ACTIVIT

DERIVATIVES AND HEDGING ACTIVITIES	9 Months Ended
	Jul. 01, 2017
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. July 1, 2017 September 30, 2016 Asset Liability Asset Liability Interest rate cap agreements $ 8,933 $ — $ 4,232 $ — Interest rate swap agreements 6,783 (40,326 ) — (83,015 ) Total 15,716 (40,326 ) 4,232 (83,015 ) Effect of counterparty netting (4,313 ) 4,313 — — Net derivatives as classified in the balance sheet (1) $ 11,403 $ (36,013 ) $ 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 July 1, 2017 , 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 $26.1 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 $2.9 million for the thirty-nine week period ended July 1, 2017 . The accumulated other comprehensive loss to be reclassified into interest expense over the remaining term of the cap agreements is $11.7 million with a related tax benefit of $4.4 million as of July 1, 2017 . On July 5, 2017, the Company entered into two interest rate cap agreements and three interest rate swap agreements. The agreements each have an effective date of June 30, 2020 and mature on June 30, 2022. The two interest rate cap agreements will offset the variable interest rates on the Company's floating rate debt exposures based on an aggregate notional amount of $750 million . These interest rate cap agreements offset the variability in expected future cash flows on the Company's variable rate debt attributable to fluctuations above the three month LIBO rate of 2.5% beginning June 30, 2020 through June 30, 2022. The three interest rate swap agreements hedge the variable interest rates on the Company's floating rate debt exposures for a fixed rate based on an aggregate notional amount of $750 million beginning June 30, 2020 through June 30, 2022. These interest rate swap agreements convert the variable interest rate on the aggregate notional amount of the Company's floating rate debt to a fixed rate of 5.5% ( 2.5% plus the 3% margin percentage) over the term of the interest rate swap agreements.

SEGMENTS

SEGMENTS	9 Months Ended
	Jul. 01, 2017
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 Thirty-Nine Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Net sales to external customers Power & Control $ 504,271 $ 402,137 $ 1,425,105 $ 1,154,837 Airframe 372,883 370,414 1,086,560 1,067,301 Non-aviation 30,513 25,141 83,252 74,050 $ 907,667 $ 797,692 $ 2,594,917 $ 2,296,188 The following table reconciles EBITDA As Defined by segment to consolidated income before income taxes (in thousands): Thirteen Week Periods Ended Thirty-Nine Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 EBITDA As Defined Power & Control $ 261,025 $ 197,912 $ 712,338 $ 552,558 Airframe 183,478 185,333 536,905 520,878 Non-aviation 9,397 6,853 26,975 19,846 Total segment EBITDA As Defined 453,900 390,098 1,276,218 1,093,282 Unallocated corporate expenses 11,017 6,221 27,170 21,387 Total Company EBITDA As Defined 442,883 383,877 1,249,048 1,071,895 Depreciation and amortization expense 36,924 29,564 109,851 85,101 Interest expense - net 152,227 120,812 446,073 344,083 Acquisition-related costs 6,192 9,849 32,864 34,696 Stock compensation expense 11,580 11,371 32,707 33,819 Refinancing costs 345 15,654 35,936 15,654 Other, net 547 2,451 2,615 (480 ) Income before income taxes $ 235,068 $ 194,176 $ 589,002 $ 559,022 The following table presents total assets by segment (in thousands): July 1, 2017 September 30, 2016 Total assets Power & Control $ 5,261,159 $ 5,184,303 Airframe 4,024,809 3,922,532 Non-aviation 141,686 131,319 Corporate 888,782 1,488,123 $ 10,316,436 $ 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	9 Months Ended
	Jul. 01, 2017
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 thirty-nine week period ended July 1, 2017 (in thousands): Unrealized (loss) gain 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 30,770 — 4,523 35,293 Amounts reclassified from AOCI related to interest rate cap agreements 1,798 — — 1,798 Balance at July 1, 2017 $ (28,572 ) $ (24,297 ) $ (59,827 ) $ (112,696 ) (1) Unrealized gain (loss) represents interest rate swap and cap agreements, net of taxes of $5,002 and $4,274 for the thirteen week periods ended July 1, 2017 and July 2, 2016 and $(19,425) and $9,749 for the thirty-nine week period s ended July 1, 2017 and July 2, 2016 , respectively. A summary of reclassifications out of accumulated other comprehensive loss for the thirty-nine week period ended July 1, 2017 is provided below (in thousands): Description of reclassifications out of accumulated other comprehensive loss Amount reclassified Amortization from redesignated interest rate cap agreements (1) $ 2,870 Deferred tax benefit from redesignated interest rate cap agreements (1,072 ) Losses reclassified into earnings, net of tax $ 1,798 (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	9 Months Ended
	Jul. 01, 2017
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 thirty-nine week period ended July 1, 2017 , dividend equivalent payments related to dividends declared in fiscal 2013 and fiscal 2014 totaled $19.5 million .

SUPPLEMENTAL GUARANTOR INFORMAT

SUPPLEMENTAL GUARANTOR INFORMATION	9 Months Ended
	Jul. 01, 2017
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 July 1, 2017 and September 30, 2016 and its statements of income and comprehensive income and cash flows for the thirty-nine week period s ended July 1, 2017 and July 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 JULY 1, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 776 $ 768,641 $ 5,648 $ 195,491 $ — $ 970,556 Trade accounts receivable - Net — — 35,254 614,086 (43,335 ) 606,005 Inventories - Net — 47,591 575,306 122,782 (2,100 ) 743,579 Prepaid expenses and other — 34,439 21,832 10,619 — 66,890 Total current assets 776 850,671 638,040 942,978 (45,435 ) 2,387,030 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (1,896,221 ) 10,356,366 7,230,034 856,783 (16,546,962 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 16,133 262,445 47,747 — 326,325 GOODWILL — 62,295 5,040,313 698,010 — 5,800,618 OTHER INTANGIBLE ASSETS - NET — 27,970 1,458,848 265,796 — 1,752,614 OTHER — 15,736 25,941 8,172 — 49,849 TOTAL ASSETS $ (1,895,445 ) $ 11,329,171 $ 14,655,621 $ 2,819,486 $ (16,592,397 ) $ 10,316,436 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 64,090 $ — $ — $ — $ 64,090 Short-term borrowings - trade receivable securitization facility — — — 199,978 — 199,978 Accounts payable — 13,638 140,968 35,406 (42,932 ) 147,080 Accrued liabilities — 157,259 109,445 52,865 — 319,569 Total current liabilities — 234,987 250,413 288,249 (42,932 ) 730,717 LONG-TERM DEBT — 10,828,200 — — — 10,828,200 DEFERRED INCOME TAXES — 436,797 (544 ) 63,212 — 499,465 OTHER NON-CURRENT LIABILITIES — 41,558 74,965 36,976 — 153,499 Total liabilities — 11,541,542 324,834 388,437 (42,932 ) 12,211,881 STOCKHOLDERS’ (DEFICIT) EQUITY (1,895,445 ) (212,371 ) 14,330,787 2,431,049 (16,549,465 ) (1,895,445 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (1,895,445 ) $ 11,329,171 $ 14,655,621 $ 2,819,486 $ (16,592,397 ) $ 10,316,436 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 THIRTY-NINE WEEK PERIOD ENDED JULY 1, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 102,467 $ 2,168,529 $ 389,347 $ (65,426 ) $ 2,594,917 COST OF SALES — 56,826 903,475 242,003 (64,501 ) 1,137,803 GROSS PROFIT — 45,641 1,265,054 147,344 (925 ) 1,457,114 SELLING AND ADMINISTRATIVE EXPENSES 69 73,480 198,230 43,089 — 314,868 AMORTIZATION OF INTANGIBLE ASSETS — 635 64,156 6,444 — 71,235 (LOSS) INCOME FROM OPERATIONS (69 ) (28,474 ) 1,002,668 97,811 (925 ) 1,071,011 INTEREST EXPENSE (INCOME) - NET — 452,867 (816 ) (5,978 ) — 446,073 REFINANCING COSTS — 35,936 — — — 35,936 EQUITY IN INCOME OF SUBSIDIARIES (443,498 ) (984,479 ) — — 1,427,977 — INCOME BEFORE INCOME TAXES 443,429 467,202 1,003,484 103,789 (1,428,902 ) 589,002 INCOME TAX PROVISION — 23,704 116,846 5,023 — 145,573 NET INCOME $ 443,429 $ 443,498 $ 886,638 $ 98,766 $ (1,428,902 ) $ 443,429 OTHER COMPREHENSIVE INCOME, NET OF TAX 37,091 32,569 16,985 6,753 (56,307 ) 37,091 TOTAL COMPREHENSIVE INCOME $ 480,520 $ 476,067 $ 903,623 $ 105,519 $ (1,485,209 ) $ 480,520 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTY-NINE WEEK PERIOD ENDED JULY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 95,373 $ 1,886,907 $ 329,775 $ (15,867 ) $ 2,296,188 COST OF SALES — 53,973 810,289 204,049 (15,867 ) 1,052,444 GROSS PROFIT — 41,400 1,076,618 125,726 — 1,243,744 SELLING AND ADMINISTRATIVE EXPENSES — 64,091 164,846 42,574 — 271,511 AMORTIZATION OF INTANGIBLE ASSETS — 1,089 43,828 8,557 — 53,474 (LOSS) INCOME FROM OPERATIONS — (23,780 ) 867,944 74,595 — 918,759 INTEREST EXPENSE (INCOME) - NET — 354,524 (751 ) (9,690 ) — 344,083 REFINANCING COSTS — 15,654 — — — 15,654 EQUITY IN INCOME OF SUBSIDIARIES (431,746 ) (691,148 ) — — 1,122,894 — INCOME BEFORE INCOME TAXES 431,746 297,190 868,695 84,285 (1,122,894 ) 559,022 INCOME TAX (BENEFIT) PROVISION — (134,556 ) 259,383 2,449 — 127,276 NET INCOME $ 431,746 $ 431,746 $ 609,312 $ 81,836 $ (1,122,894 ) $ 431,746 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (41,531 ) (1,231 ) (449 ) (34,389 ) 36,069 (41,531 ) TOTAL COMPREHENSIVE INCOME $ 390,215 $ 430,515 $ 608,863 $ 47,447 $ (1,086,825 ) $ 390,215 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTY-NINE WEEK PERIOD ENDED JULY 1, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (69 ) $ (529,423 ) $ 1,111,978 $ (27,965 ) $ 695 $ 555,216 INVESTING ACTIVITIES: Capital expenditures — (1,479 ) (50,480 ) (3,712 ) — (55,671 ) Payments made in connection with acquisitions - see Note 3 — (215,202 ) — — — (215,202 ) Net cash used in investing activities — (216,681 ) (50,480 ) (3,712 ) — (270,873 ) FINANCING ACTIVITIES: Intercompany activities 1,735,094 (751,701 ) (1,064,658 ) 81,960 (695 ) — Proceeds from exercise of stock options 18,046 — — — — 18,046 Special dividend and dividend equivalent payments (1,376,034 ) — — — — (1,376,034 ) Treasury stock purchased (389,821 ) — — — — (389,821 ) Proceeds from 2017 term loans, net — 1,132,755 — — — 1,132,755 Repayment on term loans — (48,453 ) — — — (48,453 ) Cash tender and redemption of senior subordinated notes due 2021, including premium — (528,847 ) — — — (528,847 ) Proceeds from additional senior subordinated notes due 2025, net — 300,517 — — — 300,517 Other — (10,777 ) — — — (10,777 ) Net cash (used in) provided by financing activities (12,715 ) 93,494 (1,064,658 ) 81,960 (695 ) (902,614 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — 1,833 — 1,833 (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (12,784 ) (652,610 ) (3,160 ) 52,116 — (616,438 ) 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 $ 776 $ 768,641 $ 5,648 $ 195,491 $ — $ 970,556 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTY-NINE WEEK PERIOD ENDED JULY 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 $ — $ (169,940 ) $ 635,519 $ 21,034 $ (4,437 ) $ 482,176 INVESTING ACTIVITIES: Capital expenditures — (1,303 ) (21,327 ) (7,377 ) — (30,007 ) Payments made in connection with acquisitions - see Note 3 — (1,143,006 ) — — — (1,143,006 ) Net cash used in investing activities — (1,144,309 ) (21,327 ) (7,377 ) — (1,173,013 ) FINANCING ACTIVITIES: Intercompany activities 184,135 391,097 (597,260 ) 17,591 4,437 — Proceeds from exercise of stock options 25,320 — — — — 25,320 Dividend equivalent payments (3,000 ) — — — — (3,000 ) Treasury stock repurchased (207,755 ) — — — — (207,755 ) Proceeds from 2016 term loans, net — 1,712,244 — — — 1,712,244 Repayment on term loans — (821,140 ) — — — (821,140 ) Proceeds from senior subordinated notes due 2025, net — 939,935 — — — 939,935 Other — (2,309 ) — — — (2,309 ) Net cash (used in) provided by financing activities (1,300 ) 2,219,827 (597,260 ) 17,591 4,437 1,643,295 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — 204 — 204 (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,300 ) 905,578 16,932 31,452 — 952,662 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 1,500 659,365 7,911 45,257 — 714,033 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 200 $ 1,564,943 $ 24,843 $ 76,709 $ — $ 1,666,695

SUBSEQUENT EVENTS (Notes)

SUBSEQUENT EVENTS (Notes)	9 Months Ended
	Jul. 01, 2017
Subsequent Event [Line Items]
Subsequent Events [Text Block]	SUBSEQUENT EVENTS In August 2017, the Company amended the trade receivable securitization facility to extend the maturity date to July 31, 2018. In connection with the Company's amendment of the trade receivable securitization facility, the Company increased the borrowing capacity from $250 million to $300 million . As of July 1, 2017, the Company has borrowed $200 million under the Securitization Facility.

RECENT ACCOUNTING PRONOUNCEME24

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	9 Months Ended
	Jul. 01, 2017
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, which is the planned date of adoption. We have performed a preliminary review of the new guidance as compared to our current accounting policies. For each reporting unit, we are reviewing 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 the remainder of fiscal 2017, we plan to finalize our review and determine our 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 thirteen and thirty-nine week periods ended July 2, 2016 were recasted where presented within this Form 10-Q to reflect the impact of this standard as if the Company had adopted as of the beginning of fiscal 2016. Therefore, approximately $20.0 million and $37.6 million in quarter-to-date and year-to-date excess tax benefits as of July 2, 2016 were reclassified from a component of additional paid-in-capital to a component of the income tax provision with a quarter-to-date and year-to-date favorable impact to basic and diluted earnings per common share of $0.36 and $0.68 , respectively. The corresponding cash flows are reflected in cash provided by operating activities instead of financing activities, as required. 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. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” to eliminate Step 2 from the goodwill impairment test in order to simplify the subsequent measurement of goodwill. The guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The adoption of this standard is not expected to have a material impact on its consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, "Compensation—Stock Compensation (ASC 718): Scope of Modification Accounting," which provides clarity on which changes to the terms or conditions of share-based payment awards require an entity to apply the modification accounting provisions required in ASC 718. The standard is effective for all entities for annual periods beginning after December 15, 2017, with early adoption permitted, including adoption in any interim period for which financial statements have not yet been issued. The adoption of this standard is not expected to have a material impact on its consolidated financial statements.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Jul. 01, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the final 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 $ 107,728 Property, plant, and equipment 20,818 Intangible assets 229,300 Goodwill 750,935 Other 2,036 Total assets acquired $ 1,110,817 Liabilities assumed: Current liabilities $ 26,520 Other noncurrent liabilities 86,642 Total liabilities assumed $ 113,162 Net assets acquired $ 997,655

EARNINGS RELEASE PER SHARE (T26

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD) (Tables)	9 Months Ended
	Jul. 01, 2017
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 Thirty-Nine Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Numerator for earnings per share: Net income $ 169,053 $ 160,622 $ 443,429 $ 431,746 Less dividends paid on participating securities — — (95,971 ) (3,000 ) Net income applicable to common stock - basic and diluted $ 169,053 $ 160,622 $ 347,458 $ 428,746 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 51,932 53,076 52,718 53,339 Vested options deemed participating securities 2,958 2,756 3,055 2,924 Total shares for basic and diluted earnings per share 54,890 55,832 55,773 56,263 Basic and diluted earnings per share $ 3.08 $ 2.88 $ 6.23 $ 7.63

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Jul. 01, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following (in thousands): July 1, 2017 September 30, 2016 Raw materials and purchased component parts $ 510,739 $ 464,410 Work-in-progress 191,246 188,417 Finished goods 135,940 153,253 Total 837,925 806,080 Reserves for excess and obsolete inventory (94,346 ) (82,069 ) Inventories - Net $ 743,579 $ 724,011

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jul. 01, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets Subject to Amortization	Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in thousands): July 1, 2017 September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 733,459 $ — $ 733,459 $ 720,263 $ — $ 720,263 Technology 1,305,477 335,902 969,575 1,279,335 288,429 990,906 Order backlog 29,534 25,250 4,284 55,341 29,641 25,700 Other 63,571 18,275 45,296 43,331 15,857 27,474 Total $ 2,132,041 $ 379,427 $ 1,752,614 $ 2,098,270 $ 333,927 $ 1,764,343
Schedule of Acquired Intangible Assets by Major Class [Table Text Block]	Intangible assets acquired during the thirty-nine week period ended July 1, 2017 were as follows (in thousands): Gross Amount Amortization Period Intangible assets not subject to amortization: Goodwill $ 131,895 Trademarks and trade names 6,500 138,395 Intangible assets subject to amortization: Technology 32,000 20 years Order backlog 4,000 1 year 36,000 17.9 years Total $ 174,395
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 July 1, 2017 (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 66,633 65,262 — 131,895 Purchase price allocation adjustments (12,194 ) — — (12,194 ) Currency translation adjustment — 1,465 — 1,465 Balance - July 1, 2017 $ 3,301,929 $ 2,443,320 $ 55,369 $ 5,800,618

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Jul. 01, 2017
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consists of the following (in thousands): July 1, 2017 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 200,000 $ (22 ) $ — $ 199,978 Term loans $ 6,390,254 $ (54,737 ) $ (15,178 ) $ 6,320,339 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (3,507 ) — 546,493 7 1/2% senior subordinated notes due 2021 (2021 Notes) — — — — 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (7,301 ) — 1,142,699 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (8,336 ) — 1,191,664 6 1/2% senior subordinated notes due 2025 (2025 Notes) 750,000 (4,165 ) 4,318 750,153 6 3/8% senior subordinated notes due 2026 (2026 Notes) 950,000 (9,058 ) — 940,942 10,990,254 (87,104 ) (10,860 ) 10,892,290 Less current portion 64,603 (513 ) — 64,090 Long-term debt $ 10,925,651 $ (86,591 ) $ (10,860 ) $ 10,828,200 September 30, 2016 Gross Amount Debt Issuance Costs Original Issue Discount or Premium 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)	9 Months Ended
	Jul. 01, 2017
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): July 1, 2017 September 30, 2016 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 970,556 $ 970,556 $ 1,586,994 $ 1,586,994 Interest rate cap agreements (1) 2 8,933 8,933 4,232 4,232 Interest rate swap agreements (1) 2 2,470 2,470 — — Liabilities: Interest rate swap agreements (2) 2 22,131 22,131 29,191 29,191 Interest rate swap agreements (3) 2 13,882 13,882 53,824 53,824 Short-term borrowings - trade receivable securitization facility (4) 1 199,978 199,978 199,771 199,771 Long-term debt, including current portion: Term loans (4) 2 6,320,339 6,367,110 5,234,607 5,284,037 2020 Notes (4) 1 546,493 558,250 545,701 566,500 2021 Notes (4) 1 — — 496,859 530,000 2022 Notes (4) 1 1,142,699 1,178,750 1,141,619 1,214,688 2024 Notes (4) 1 1,191,664 1,233,000 1,190,782 1,266,000 2025 Notes (4) 1 750,153 767,519 445,856 469,125 2026 Notes (4) 1 940,942 961,875 940,412 985,625 (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)	9 Months Ended
	Jul. 01, 2017
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	July 1, 2017 September 30, 2016 Asset Liability Asset Liability Interest rate cap agreements $ 8,933 $ — $ 4,232 $ — Interest rate swap agreements 6,783 (40,326 ) — (83,015 ) Total 15,716 (40,326 ) 4,232 (83,015 ) Effect of counterparty netting (4,313 ) 4,313 — — Net derivatives as classified in the balance sheet (1) $ 11,403 $ (36,013 ) $ 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)	9 Months Ended
	Jul. 01, 2017
Segment Reporting [Abstract]
Net Sales by Reportable Segments	The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended Thirty-Nine Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Net sales to external customers Power & Control $ 504,271 $ 402,137 $ 1,425,105 $ 1,154,837 Airframe 372,883 370,414 1,086,560 1,067,301 Non-aviation 30,513 25,141 83,252 74,050 $ 907,667 $ 797,692 $ 2,594,917 $ 2,296,188
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 Thirty-Nine Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 EBITDA As Defined Power & Control $ 261,025 $ 197,912 $ 712,338 $ 552,558 Airframe 183,478 185,333 536,905 520,878 Non-aviation 9,397 6,853 26,975 19,846 Total segment EBITDA As Defined 453,900 390,098 1,276,218 1,093,282 Unallocated corporate expenses 11,017 6,221 27,170 21,387 Total Company EBITDA As Defined 442,883 383,877 1,249,048 1,071,895 Depreciation and amortization expense 36,924 29,564 109,851 85,101 Interest expense - net 152,227 120,812 446,073 344,083 Acquisition-related costs 6,192 9,849 32,864 34,696 Stock compensation expense 11,580 11,371 32,707 33,819 Refinancing costs 345 15,654 35,936 15,654 Other, net 547 2,451 2,615 (480 ) Income before income taxes $ 235,068 $ 194,176 $ 589,002 $ 559,022
Total Assets by Segment	The following table presents total assets by segment (in thousands): July 1, 2017 September 30, 2016 Total assets Power & Control $ 5,261,159 $ 5,184,303 Airframe 4,024,809 3,922,532 Non-aviation 141,686 131,319 Corporate 888,782 1,488,123 $ 10,316,436 $ 10,726,277

ACCUMULATED OTHER COMPREHENSI33

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Jul. 01, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following table presents the components of accumulated other comprehensive loss, net of taxes, for the thirty-nine week period ended July 1, 2017 (in thousands): Unrealized (loss) gain 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 30,770 — 4,523 35,293 Amounts reclassified from AOCI related to interest rate cap agreements 1,798 — — 1,798 Balance at July 1, 2017 $ (28,572 ) $ (24,297 ) $ (59,827 ) $ (112,696 ) (1) Unrealized gain (loss) represents interest rate swap and cap agreements, net of taxes of $5,002 and $4,274 for the thirteen week periods ended July 1, 2017 and July 2, 2016 and $(19,425) and $9,749 for the thirty-nine week period s ended July 1, 2017 and July 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 thirty-nine week period ended July 1, 2017 is provided below (in thousands): Description of reclassifications out of accumulated other comprehensive loss Amount reclassified Amortization from redesignated interest rate cap agreements (1) $ 2,870 Deferred tax benefit from redesignated interest rate cap agreements (1,072 ) Losses reclassified into earnings, net of tax $ 1,798 (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)	9 Months Ended
	Jul. 01, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Condensed Consolidating Balance Sheet	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF JULY 1, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 776 $ 768,641 $ 5,648 $ 195,491 $ — $ 970,556 Trade accounts receivable - Net — — 35,254 614,086 (43,335 ) 606,005 Inventories - Net — 47,591 575,306 122,782 (2,100 ) 743,579 Prepaid expenses and other — 34,439 21,832 10,619 — 66,890 Total current assets 776 850,671 638,040 942,978 (45,435 ) 2,387,030 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (1,896,221 ) 10,356,366 7,230,034 856,783 (16,546,962 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 16,133 262,445 47,747 — 326,325 GOODWILL — 62,295 5,040,313 698,010 — 5,800,618 OTHER INTANGIBLE ASSETS - NET — 27,970 1,458,848 265,796 — 1,752,614 OTHER — 15,736 25,941 8,172 — 49,849 TOTAL ASSETS $ (1,895,445 ) $ 11,329,171 $ 14,655,621 $ 2,819,486 $ (16,592,397 ) $ 10,316,436 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 64,090 $ — $ — $ — $ 64,090 Short-term borrowings - trade receivable securitization facility — — — 199,978 — 199,978 Accounts payable — 13,638 140,968 35,406 (42,932 ) 147,080 Accrued liabilities — 157,259 109,445 52,865 — 319,569 Total current liabilities — 234,987 250,413 288,249 (42,932 ) 730,717 LONG-TERM DEBT — 10,828,200 — — — 10,828,200 DEFERRED INCOME TAXES — 436,797 (544 ) 63,212 — 499,465 OTHER NON-CURRENT LIABILITIES — 41,558 74,965 36,976 — 153,499 Total liabilities — 11,541,542 324,834 388,437 (42,932 ) 12,211,881 STOCKHOLDERS’ (DEFICIT) EQUITY (1,895,445 ) (212,371 ) 14,330,787 2,431,049 (16,549,465 ) (1,895,445 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (1,895,445 ) $ 11,329,171 $ 14,655,621 $ 2,819,486 $ (16,592,397 ) $ 10,316,436 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 THIRTY-NINE WEEK PERIOD ENDED JULY 1, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 102,467 $ 2,168,529 $ 389,347 $ (65,426 ) $ 2,594,917 COST OF SALES — 56,826 903,475 242,003 (64,501 ) 1,137,803 GROSS PROFIT — 45,641 1,265,054 147,344 (925 ) 1,457,114 SELLING AND ADMINISTRATIVE EXPENSES 69 73,480 198,230 43,089 — 314,868 AMORTIZATION OF INTANGIBLE ASSETS — 635 64,156 6,444 — 71,235 (LOSS) INCOME FROM OPERATIONS (69 ) (28,474 ) 1,002,668 97,811 (925 ) 1,071,011 INTEREST EXPENSE (INCOME) - NET — 452,867 (816 ) (5,978 ) — 446,073 REFINANCING COSTS — 35,936 — — — 35,936 EQUITY IN INCOME OF SUBSIDIARIES (443,498 ) (984,479 ) — — 1,427,977 — INCOME BEFORE INCOME TAXES 443,429 467,202 1,003,484 103,789 (1,428,902 ) 589,002 INCOME TAX PROVISION — 23,704 116,846 5,023 — 145,573 NET INCOME $ 443,429 $ 443,498 $ 886,638 $ 98,766 $ (1,428,902 ) $ 443,429 OTHER COMPREHENSIVE INCOME, NET OF TAX 37,091 32,569 16,985 6,753 (56,307 ) 37,091 TOTAL COMPREHENSIVE INCOME $ 480,520 $ 476,067 $ 903,623 $ 105,519 $ (1,485,209 ) $ 480,520 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTY-NINE WEEK PERIOD ENDED JULY 2, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 95,373 $ 1,886,907 $ 329,775 $ (15,867 ) $ 2,296,188 COST OF SALES — 53,973 810,289 204,049 (15,867 ) 1,052,444 GROSS PROFIT — 41,400 1,076,618 125,726 — 1,243,744 SELLING AND ADMINISTRATIVE EXPENSES — 64,091 164,846 42,574 — 271,511 AMORTIZATION OF INTANGIBLE ASSETS — 1,089 43,828 8,557 — 53,474 (LOSS) INCOME FROM OPERATIONS — (23,780 ) 867,944 74,595 — 918,759 INTEREST EXPENSE (INCOME) - NET — 354,524 (751 ) (9,690 ) — 344,083 REFINANCING COSTS — 15,654 — — — 15,654 EQUITY IN INCOME OF SUBSIDIARIES (431,746 ) (691,148 ) — — 1,122,894 — INCOME BEFORE INCOME TAXES 431,746 297,190 868,695 84,285 (1,122,894 ) 559,022 INCOME TAX (BENEFIT) PROVISION — (134,556 ) 259,383 2,449 — 127,276 NET INCOME $ 431,746 $ 431,746 $ 609,312 $ 81,836 $ (1,122,894 ) $ 431,746 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (41,531 ) (1,231 ) (449 ) (34,389 ) 36,069 (41,531 ) TOTAL COMPREHENSIVE INCOME $ 390,215 $ 430,515 $ 608,863 $ 47,447 $ (1,086,825 ) $ 390,215
Supplemental Condensed Consolidating Cash Flow Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTY-NINE WEEK PERIOD ENDED JULY 1, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (69 ) $ (529,423 ) $ 1,111,978 $ (27,965 ) $ 695 $ 555,216 INVESTING ACTIVITIES: Capital expenditures — (1,479 ) (50,480 ) (3,712 ) — (55,671 ) Payments made in connection with acquisitions - see Note 3 — (215,202 ) — — — (215,202 ) Net cash used in investing activities — (216,681 ) (50,480 ) (3,712 ) — (270,873 ) FINANCING ACTIVITIES: Intercompany activities 1,735,094 (751,701 ) (1,064,658 ) 81,960 (695 ) — Proceeds from exercise of stock options 18,046 — — — — 18,046 Special dividend and dividend equivalent payments (1,376,034 ) — — — — (1,376,034 ) Treasury stock purchased (389,821 ) — — — — (389,821 ) Proceeds from 2017 term loans, net — 1,132,755 — — — 1,132,755 Repayment on term loans — (48,453 ) — — — (48,453 ) Cash tender and redemption of senior subordinated notes due 2021, including premium — (528,847 ) — — — (528,847 ) Proceeds from additional senior subordinated notes due 2025, net — 300,517 — — — 300,517 Other — (10,777 ) — — — (10,777 ) Net cash (used in) provided by financing activities (12,715 ) 93,494 (1,064,658 ) 81,960 (695 ) (902,614 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — 1,833 — 1,833 (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (12,784 ) (652,610 ) (3,160 ) 52,116 — (616,438 ) 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 $ 776 $ 768,641 $ 5,648 $ 195,491 $ — $ 970,556 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTY-NINE WEEK PERIOD ENDED JULY 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 $ — $ (169,940 ) $ 635,519 $ 21,034 $ (4,437 ) $ 482,176 INVESTING ACTIVITIES: Capital expenditures — (1,303 ) (21,327 ) (7,377 ) — (30,007 ) Payments made in connection with acquisitions - see Note 3 — (1,143,006 ) — — — (1,143,006 ) Net cash used in investing activities — (1,144,309 ) (21,327 ) (7,377 ) — (1,173,013 ) FINANCING ACTIVITIES: Intercompany activities 184,135 391,097 (597,260 ) 17,591 4,437 — Proceeds from exercise of stock options 25,320 — — — — 25,320 Dividend equivalent payments (3,000 ) — — — — (3,000 ) Treasury stock repurchased (207,755 ) — — — — (207,755 ) Proceeds from 2016 term loans, net — 1,712,244 — — — 1,712,244 Repayment on term loans — (821,140 ) — — — (821,140 ) Proceeds from senior subordinated notes due 2025, net — 939,935 — — — 939,935 Other — (2,309 ) — — — (2,309 ) Net cash (used in) provided by financing activities (1,300 ) 2,219,827 (597,260 ) 17,591 4,437 1,643,295 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — 204 — 204 (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,300 ) 905,578 16,932 31,452 — 952,662 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 1,500 659,365 7,911 45,257 — 714,033 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 200 $ 1,564,943 $ 24,843 $ 76,709 $ — $ 1,666,695

DESCRIPTION OF THE BUSINESS - N

DESCRIPTION OF THE BUSINESS - Narratives (Details)	Jul. 01, 2017
Accounting Policies [Abstract]
Percentage of ownership in subsidiary	100.00%

ACQUISITIONS - Narratives (Deta

ACQUISITIONS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 22, 2017	Sep. 23, 2016	Jun. 23, 2016	Jan. 04, 2016	Jul. 01, 2017	Jul. 01, 2017	Jul. 02, 2016
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired						$ 215,202	$ 1,143,006
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
Third Quarter 2017 Acquisitions [Member]
Business Acquisition [Line Items]
Tax benefit recognition period (in years)					15 years
Amount of goodwill expected to be tax deductible					$ 61,000	$ 61,000
Payments to Acquire Businesses, Net of Cash Acquired					105,500
Amount of goodwill expected to not be tax deductible					6,000	6,000
Schroth [Member]
Business Acquisition [Line Items]
Business acquisition cost	$ 89,700
Business Acquisition Purchase Price Adjustment						800
Tax benefit recognition period (in years)	15 years
Amount of goodwill expected to be tax deductible	$ 26,000
Payments to Acquire Businesses, Net of Cash Acquired	79,700
Business Combination, Consideration Transferred, Liabilities Incurred	10,000
Amount of goodwill expected to not be tax deductible	$ 39,000
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		$ 122,000
Amount of goodwill expected to not be tax deductible		$ 8,000
Data Device Corporation
Business Acquisition [Line Items]
Business acquisition cost			$ 997,700
Business Acquisition Purchase Price Adjustment						1,400
Amount of goodwill expected to be tax deductible			11,000
Amount of goodwill expected to not be tax deductible			$ 740,000
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				$ 115,000
Accrual for Environmental Loss Contingencies					24,600	24,600
Accrued Liabilities | Breeze-Eastern
Business Acquisition [Line Items]
Accrual for Environmental Loss Contingencies					3,400	3,400
Other Noncurrent Liabilities | Breeze-Eastern
Business Acquisition [Line Items]
Accrual for Environmental Loss Contingencies					$ 21,200	$ 21,200

ACQUISITIONS - Business Combina

ACQUISITIONS - Business Combinations Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Sep. 30, 2016	Jun. 23, 2016
Business Acquisition [Line Items]
Goodwill	$ 5,800,618	$ 5,679,452
Data Device Corporation
Business Acquisition [Line Items]
Current assets, excluding cash acquired			$ 107,728
Property, plant, and equipment			20,818
Intangible assets			229,300
Goodwill			750,935
Other			2,036
Total assets acquired			1,110,817
Current liabilities			26,520
Other noncurrent liabilities			86,642
Total liabilities assumed			113,162
Net assets acquired			$ 997,655

RECENT ACCOUNTING PRONOUNCEME38

RECENT ACCOUNTING PRONOUNCEMENTS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefit	$ (66,015)	$ (33,554)	$ (145,573)	$ (127,276)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share		$ 0.36		$ 0.68
Adjustments for New Accounting Principle, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefit		$ 20,000		$ 37,600

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		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Numerator for earnings per share:
Net income	$ 169,053	$ 160,622	$ 443,429	$ 431,746
Less dividends paid on participating securities	0	0	(95,971)	(3,000)
Net income applicable to common stock - basic and diluted	$ 169,053	$ 160,622	$ 347,458	$ 428,746
Denominator for basic and diluted earnings per share under the two-class method, in shares:
Weighted average common shares outstanding	51,932	53,076	52,718	53,339
Vested options deemed participating securities	2,958	2,756	3,055	2,924
Basic and diluted (in shares)	54,890	55,832	55,773	56,263
Basic and diluted earnings per share (in dollars per share)	$ 3.08	$ 2.88	$ 6.23	$ 7.63

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventory (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Sep. 30, 2016
Inventory Disclosure [Abstract]
Raw materials and purchased component parts	$ 510,739	$ 464,410
Work-in-progress	191,246	188,417
Finished goods	135,940	153,253
Total	837,925	806,080
Reserves for excess and obsolete inventory	(94,346)	(82,069)
Inventories - Net	$ 743,579	$ 724,011

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 2,132,041	$ 2,098,270
Intangible Assets, Accumulated Amortization	379,427	333,927
Total	1,752,614	1,764,343
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,305,477	1,279,335
Accumulated Amortization	335,902	288,429
Net	969,575	990,906
Order backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	29,534	55,341
Accumulated Amortization	25,250	29,641
Net	4,284	25,700
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	63,571	43,331
Accumulated Amortization	18,275	15,857
Net	45,296	27,474
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Gross	733,459	720,263
Indefinite-Lived Intangible Assets, Accumulated Amortization	0	0
Intangible Assets (Excluding Goodwill), Net	$ 733,459	$ 720,263

INTANGIBLE ASSETS - Summary of

INTANGIBLE ASSETS - Summary of changes in carrying value of Goodwill (Details) $ in Thousands	9 Months Ended
	Jul. 01, 2017USD ($)
Goodwill [Roll Forward]
Balance at beginning of period	$ 5,679,452
Goodwill, Acquired During Period	131,895
Purchase price allocation adjustments	(12,194)
Currency translation adjustment	1,465
Balance at end of period	5,800,618
Power & Control
Goodwill [Roll Forward]
Balance at beginning of period	3,247,490
Goodwill, Acquired During Period	66,633
Purchase price allocation adjustments	(12,194)
Currency translation adjustment	0
Balance at end of period	3,301,929
Airframe
Goodwill [Roll Forward]
Balance at beginning of period	2,376,593
Goodwill, Acquired During Period	65,262
Purchase price allocation adjustments	0
Currency translation adjustment	1,465
Balance at end of period	2,443,320
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		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 23,570	$ 18,629	$ 71,235	$ 53,474
Estimated Amortization Expense, 2017	89,900		89,900
Estimated Amortization Expense, 2018	70,300		70,300
Estimated Amortization Expense, 2019	67,700		67,700
Estimated Amortization Expense, 2020	67,700		67,700
Estimated Amortization Expense, 2021	67,700		67,700
Estimated Amortization Expense, 2022	$ 67,700		$ 67,700

INTANGIBLE ASSETS - Acquired In

INTANGIBLE ASSETS - Acquired Intangibles (Details) $ in Thousands	9 Months Ended
	Jul. 01, 2017USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	$ 131,895
Indefinite-lived Intangible Assets Acquired	138,395
Finite-lived Intangible Assets Acquired	$ 36,000
Finite-Lived Intangible Asset, Useful Life	17 years 10 months 24 days
Intangible Assets, Acquired During the Period	$ 174,395
Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 32,000
Finite-Lived Intangible Asset, Useful Life	20 years
Order backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 4,000
Finite-Lived Intangible Asset, Useful Life	1 year
Goodwill [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	$ 131,895
Trademarks and trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets Acquired	$ 6,500

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Detail) - USD ($) $ in Thousands		Jul. 01, 2017	Mar. 01, 2017	Sep. 30, 2016	May 14, 2015
Debt Instrument [Line Items]
Gross Amount		$ 10,990,254		$ 10,088,708
Debt Issuance Costs		(87,104)		(81,433)
Original Issue Discount or Premium		(10,860)		(11,439)
Short-term borrowings - trade receivable securitization facility		199,978		199,771
Total debt outstanding		10,892,290		9,995,836
Long-term Debt, Current Maturities, Net		64,090		52,645
Long-term Debt, Excluding Current Maturities, Gross		10,925,651		10,035,634
Deferred Finance Costs, Excluding Current Maturities		(86,591)		(81,004)
Debt Instrument, Unamortized Discount, Excluding Current Maturities		(10,860)		(11,439)
Long-term debt		10,828,200		9,943,191
Term loans
Debt Instrument [Line Items]
Gross Amount		6,390,254		5,288,708
Debt Issuance Costs		(54,737)		(42,662)
Original Issue Discount or Premium		(15,178)		(11,439)
Total debt outstanding	[1]	$ 6,320,339		$ 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		(3,507)		(4,299)
Original Issue Discount or Premium		0		0
Total debt outstanding	[1]	546,493		$ 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 or Premium		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		(7,301)		(8,381)
Original Issue Discount or Premium		0		0
Total debt outstanding	[1]	$ 1,142,699		$ 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		(8,336)		(9,218)
Original Issue Discount or Premium		0		0
Total debt outstanding	[1]	$ 1,191,664		$ 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%	6.50%
Gross Amount		$ 750,000	$ 300,000	$ 450,000	$ 450,000
Debt Issuance Costs		(4,165)		(4,144)
Debt Instrument, Unamortized Premium		4,318	$ 4,500	0
Total debt outstanding	[1]	$ 750,153		$ 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		(9,058)		(9,588)
Original Issue Discount or Premium		0		0
Total debt outstanding	[1]	940,942		940,412
Asset-backed Securities
Debt Instrument [Line Items]
Short-term borrowings—trade receivable securitization facility, Gross		200,000		200,000
Debt Issuance Costs		(22)		(229)
Original Issue Discount or Premium		0		0
Short-term borrowings - trade receivable securitization facility	[1]	199,978		199,771
Less current portion
Debt Instrument [Line Items]
Debt Issuance Costs		(513)		(429)
Original Issue Discount or Premium		0		0
Long-term Debt, Current Maturities, Gross		64,603		53,074
Long-term Debt, Current Maturities, Net		$ 64,090		$ 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)	Mar. 01, 2017USD ($)	Nov. 28, 2016USD ($)	Jul. 01, 2017USD ($)	Jul. 02, 2016USD ($)	Jul. 01, 2017USD ($)	Jul. 02, 2016USD ($)	Mar. 06, 2017USD ($)	Oct. 27, 2016USD ($)	Oct. 14, 2016USD ($)	Sep. 30, 2016USD ($)	May 14, 2015USD ($)
Debt Instrument [Line Items]
Refinancing Costs			$ 345,000	$ 15,654,000	$ 35,936,000	$ 15,654,000
Gross Amount			10,990,254,000		10,990,254,000					$ 10,088,708,000
Restricted payments, dividend or stock repurchase, maximum							$ 1,500,000,000
Restricted payments, stock repurchase, maximum							500,000,000
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		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
Gross Amount			$ 0		$ 0					$ 500,000,000
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Interest rate	6.50%		6.50%		6.50%					6.50%
Debt Instrument, Unamortized Premium	$ 4,500,000		$ 4,318,000		$ 4,318,000					$ 0
Refinancing Costs					3,600,000
Gross Amount	$ 300,000,000		750,000,000		750,000,000					450,000,000	$ 450,000,000
Debt Instrument, Redemption Price, Percentage	101.50%
Debt Issuance Costs, Gross			400,000		400,000
Term loans
Debt Instrument [Line Items]
Gross Amount			6,390,254,000		6,390,254,000					$ 5,288,708,000
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
Debt Issuance Costs, Gross			11,300,000		11,300,000
Second Amended And Restated Credit Agreement [Member] | Second Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Refinancing Costs					200,000
Increase to General Investment Basket							$ 400,000,000
Maximum Investment as Percent of Consolidated Assets							0.08
Debt Issuance Costs, Gross			$ 10,300,000		$ 10,300,000

INCOME TAXES - Narratives (Deta

INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Effective income tax rate	28.10%	17.30%	24.70%	22.80%
Unrecognized tax benefits	$ 7		$ 7		$ 8.7
Tax rate effect	6.8		6.8		$ 8.5
Reduction in tax position in next 12 months	$ 0.7		$ 0.7

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands		Jul. 01, 2017	Sep. 30, 2016	Jul. 02, 2016	Sep. 30, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 970,556	$ 1,586,994	$ 1,666,695	$ 714,033
Short-term borrowings - trade receivable securitization facility		199,978	199,771
Long-term Debt		10,892,290	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]	8,933	4,232
Interest rate cap agreements	[1]	2,470	0
Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[2]	22,131	29,191
Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[3]	13,882	53,824
Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	6,320,339	5,234,607
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, Fair Value		970,556	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]	8,933	4,232
Interest Rate Swap Asset at Fair Value	[1]	2,470	0
Level 2 | Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[2]	22,131	29,191
Level 2 | Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[3]	13,882	53,824
Level 2 | Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		6,367,110	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]	546,493	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		558,250	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]	1,142,699	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		1,178,750	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]	1,191,664	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		1,233,000	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]	750,153	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		767,519	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]	940,942	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		961,875	985,625
Asset-backed Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings - trade receivable securitization facility	[4]	199,978	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		$ 199,978	$ 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 ACTIV49

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Notional Amounts of Outstanding Derivatives (Details)	Jul. 01, 2017USD ($)
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 ACTIV50

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Interest Rate Derivatives (Details) - USD ($) $ in Thousands		Jul. 01, 2017	Sep. 30, 2016
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		$ 15,716	$ 4,232
Derivative Asset, Fair Value, Gross Liability		(40,326)	(83,015)
Derivative Asset, Collateral, Obligation to Return Cash, Offset		(4,313)	0
Derivative Liability, Collateral, Right to Reclaim Cash, Offset		4,313	0
Derivative Asset	[1]	11,403	4,232
Derivative Liability	[1]	(36,013)	(83,015)
Interest Rate Cap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		8,933	4,232
Derivative Asset, Fair Value, Gross Liability		0	0
Interest Rate Swap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		6,783	0
Derivative Asset, Fair Value, Gross Liability		$ (40,326)	$ (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 ACTIV51

DERIVATIVES AND HEDGING ACTIVITIES - Narratives (Details)	9 Months Ended
	Jul. 01, 2017USD ($)
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	$ 26,100,000
Interest Rate Cap
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Gross Amount to be Transferred	11,700,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Tax to be Transferred	4,400,000
Tranche F | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 400,000,000
Derivative, Cap Interest Rate	2.00%
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 E | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Cap Interest Rate	2.50%
Variable Rate Debt | Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Cap Interest Rate	2.50%
Variable Rate Debt | Interest Rate Swap
Derivative [Line Items]
Derivative, Fixed Interest Rate	5.50%
Derivative, Variable Interest Rate	2.50%
Derivative, Basis Spread on Variable Rate	3.00%
Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income
Derivative [Line Items]
Interest expense	$ 2,870,000	[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)	9 Months Ended
	Jul. 01, 2017Segment
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		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Segment Reporting Information [Line Items]
Net Sales	$ 907,667	$ 797,692	$ 2,594,917	$ 2,296,188
Operating Segments | Power & Control
Segment Reporting Information [Line Items]
Net Sales	504,271	402,137	1,425,105	1,154,837
Operating Segments | Airframe
Segment Reporting Information [Line Items]
Net Sales	372,883	370,414	1,086,560	1,067,301
Operating Segments | Non- aviation
Segment Reporting Information [Line Items]
Net Sales	$ 30,513	$ 25,141	$ 83,252	$ 74,050

SEGMENTS - EBITDA Defined by Se

SEGMENTS - EBITDA Defined by Segment to Consolidated Income Before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	$ 442,883	$ 383,877	$ 1,249,048	$ 1,071,895
Interest expense - net	152,227	120,812	446,073	344,083
Stock compensation expense			32,707	33,819
Refinancing Costs	345	15,654	35,936	15,654
Income before income taxes	235,068	194,176	589,002	559,022
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	453,900	390,098	1,276,218	1,093,282
Operating Segments | Power & Control
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	261,025	197,912	712,338	552,558
Operating Segments | Airframe
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	183,478	185,333	536,905	520,878
Operating Segments | Non- aviation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	9,397	6,853	26,975	19,846
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	11,017	6,221	27,170	21,387
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization expense	36,924	29,564	109,851	85,101
Interest expense - net	152,227	120,812	446,073	344,083
Acquisition-related costs	6,192	9,849	32,864	34,696
Stock compensation expense	11,580	11,371	32,707	33,819
Refinancing Costs	345	15,654	35,936	15,654
Other, net	$ 547	$ 2,451	$ 2,615	$ (480)

SEGMENTS - Total Assets by Segm

SEGMENTS - Total Assets by Segment (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Sep. 30, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 10,316,436	$ 10,726,277
Operating Segments | Power & Control
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,261,159	5,184,303
Operating Segments | Airframe
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	4,024,809	3,922,532
Operating Segments | Non- aviation
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	141,686	131,319
Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 888,782	$ 1,488,123

ACCUMULATED OTHER COMPREHENSI56

ACCUMULATED OTHER COMPREHENSIVE LOSS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Equity [Abstract]
Other Comprehensive Loss, Derivatives Qualifying as Hedges, Tax	$ 5,002	$ 4,274	$ (19,425)	$ 9,749

ACCUMULATED OTHER COMPREHENSI57

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax		$ (5,002)	$ (4,274)	$ 19,425	$ (9,749)
Balance at beginning of period				(149,787)
Current-period other comprehensive gain				35,293
Amounts reclassified from AOCI related to interest rate cap agreements				1,798
Balance at end of period		(112,696)		(112,696)
Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges (1)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	[1]			(61,140)
Current-period other comprehensive gain	[1]			30,770
Amounts reclassified from AOCI related to interest rate cap agreements	[1]			1,798
Balance at end of period	[1]	(28,572)		(28,572)
Defined benefit pension plan activity
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period				(24,297)
Current-period other comprehensive gain				0
Amounts reclassified from AOCI related to interest rate cap agreements				0
Balance at end of period		(24,297)		(24,297)
Currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period				(64,350)
Current-period other comprehensive gain				4,523
Amounts reclassified from AOCI related to interest rate cap agreements				0
Balance at end of period		$ (59,827)		$ (59,827)
[1]	Unrealized gain (loss) represents interest rate swap and cap agreements, net of taxes of $5,002 and $4,274 for the thirteen week periods ended July 1, 2017 and July 2, 2016 and $(19,425) and $9,749 for the thirty-nine week periods ended July 1, 2017 and July 2, 2016, respectively.

ACCUMULATED OTHER COMPREHENSI58

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Amounts Recognized in Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Deferred tax benefit from redesignated interest rate cap agreements		$ 66,015	$ 33,554	$ 145,573	$ 127,276
Unrealized (loss) gain 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]			2,870
Deferred tax benefit from redesignated interest rate cap agreements				(1,072)
Losses reclassified into earnings, net of tax				$ 1,798
[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 DIVIDEND59

SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 14, 2016	Jul. 01, 2017	Jul. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 24
Payments of Dividends		$ 1,376,034	$ 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

SUPPLEMENTAL GUARANTOR INFORM60

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Sep. 30, 2016	Jul. 02, 2016	Sep. 30, 2015
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 970,556	$ 1,586,994	$ 1,666,695	$ 714,033
Trade accounts receivable - Net	606,005	576,339
Inventories - Net	743,579	724,011
Prepaid expenses and other	66,890	43,353
Total current assets	2,387,030	2,930,697
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	0	0
PROPERTY, PLANT AND EQUIPMENT - NET	326,325	310,580
GOODWILL	5,800,618	5,679,452
OTHER INTANGIBLE ASSETS - NET	1,752,614	1,764,343
OTHER	49,849	41,205
TOTAL ASSETS	10,316,436	10,726,277
Current portion of long-term debt	64,090	52,645
Short-term borrowings - trade receivable securitization facility	199,978	199,771
Accounts payable	147,080	156,075
Accrued liabilities	319,569	344,112
Total current liabilities	730,717	752,603
LONG-TERM DEBT	10,828,200	9,943,191
DEFERRED INCOME TAXES	499,465	492,255
OTHER NON-CURRENT LIABILITIES	153,499	189,718
Total liabilities	12,211,881	11,377,767
STOCKHOLDERS’ (DEFICIT) EQUITY	(1,895,445)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	10,316,436	10,726,277
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Trade accounts receivable - Net	(43,335)	(10,995)
Inventories - Net	(2,100)	(1,175)
Prepaid expenses and other	0	0
Total current assets	(45,435)	(12,170)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(16,546,962)	(16,050,425)
PROPERTY, PLANT AND EQUIPMENT - NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - NET	0	0
OTHER	0	0
TOTAL ASSETS	(16,592,397)	(16,062,595)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	(42,932)	(11,287)
Accrued liabilities	0	0
Total current liabilities	(42,932)	(11,287)
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	(42,932)	(11,287)
STOCKHOLDERS’ (DEFICIT) EQUITY	(16,549,465)	(16,051,308)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(16,592,397)	(16,062,595)
TransDigm Group
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	776	13,560	200	1,500
Trade accounts receivable - Net	0	0
Inventories - Net	0	0
Prepaid expenses and other	0	0
Total current assets	776	13,560
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(1,896,221)	(665,050)
PROPERTY, PLANT AND EQUIPMENT - NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - NET	0	0
OTHER	0	0
TOTAL ASSETS	(1,895,445)	(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	(1,895,445)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(1,895,445)	(651,490)
TransDigm Inc.
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	768,641	1,421,251	1,564,943	659,365
Trade accounts receivable - Net	0	0
Inventories - Net	47,591	42,309
Prepaid expenses and other	34,439	8,209
Total current assets	850,671	1,471,769
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	10,356,366	9,671,019
PROPERTY, PLANT AND EQUIPMENT - NET	16,133	15,991
GOODWILL	62,295	68,593
OTHER INTANGIBLE ASSETS - NET	27,970	24,801
OTHER	15,736	10,319
TOTAL ASSETS	11,329,171	11,262,492
Current portion of long-term debt	64,090	52,645
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	13,638	15,347
Accrued liabilities	157,259	159,909
Total current liabilities	234,987	227,901
LONG-TERM DEBT	10,828,200	9,943,191
DEFERRED INCOME TAXES	436,797	434,013
OTHER NON-CURRENT LIABILITIES	41,558	82,677
Total liabilities	11,541,542	10,687,782
STOCKHOLDERS’ (DEFICIT) EQUITY	(212,371)	574,710
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	11,329,171	11,262,492
Subsidiary Guarantors
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	5,648	8,808	24,843	7,911
Trade accounts receivable - Net	35,254	26,210
Inventories - Net	575,306	586,648
Prepaid expenses and other	21,832	27,381
Total current assets	638,040	649,047
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	7,230,034	6,182,809
PROPERTY, PLANT AND EQUIPMENT - NET	262,445	250,544
GOODWILL	5,040,313	4,952,950
OTHER INTANGIBLE ASSETS - NET	1,458,848	1,483,285
OTHER	25,941	24,063
TOTAL ASSETS	14,655,621	13,542,698
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	140,968	120,455
Accrued liabilities	109,445	123,646
Total current liabilities	250,413	244,101
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	(544)	(544)
OTHER NON-CURRENT LIABILITIES	74,965	70,124
Total liabilities	324,834	313,681
STOCKHOLDERS’ (DEFICIT) EQUITY	14,330,787	13,229,017
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	14,655,621	13,542,698
Non- Guarantor Subsidiaries
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	195,491	143,375	$ 76,709	$ 45,257
Trade accounts receivable - Net	614,086	561,124
Inventories - Net	122,782	96,229
Prepaid expenses and other	10,619	7,763
Total current assets	942,978	808,491
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	856,783	861,647
PROPERTY, PLANT AND EQUIPMENT - NET	47,747	44,045
GOODWILL	698,010	657,909
OTHER INTANGIBLE ASSETS - NET	265,796	256,257
OTHER	8,172	6,823
TOTAL ASSETS	2,819,486	2,635,172
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	199,978	199,771
Accounts payable	35,406	31,560
Accrued liabilities	52,865	60,557
Total current liabilities	288,249	291,888
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	63,212	58,786
OTHER NON-CURRENT LIABILITIES	36,976	36,917
Total liabilities	388,437	387,591
STOCKHOLDERS’ (DEFICIT) EQUITY	2,431,049	2,247,581
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$ 2,819,486	$ 2,635,172

SUPPLEMENTAL GUARANTOR INFORM61

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Condensed Income Statements, Captions [Line Items]
NET SALES	$ 907,667	$ 797,692	$ 2,594,917	$ 2,296,188
COST OF SALES	385,896	354,177	1,137,803	1,052,444
GROSS PROFIT	521,771	443,515	1,457,114	1,243,744
SELLING AND ADMINISTRATIVE EXPENSES	110,561	94,244	314,868	271,511
AMORTIZATION OF INTANGIBLE ASSETS	23,570	18,629	71,235	53,474
(LOSS) INCOME FROM OPERATIONS	387,640	330,642	1,071,011	918,759
INTEREST EXPENSE - NET	152,227	120,812	446,073	344,083
REFINANCING COSTS	345	15,654	35,936	15,654
EQUITY IN INCOME OF SUBSIDIARIES			0	0
INCOME BEFORE INCOME TAXES	235,068	194,176	589,002	559,022
INCOME TAX PROVISION	66,015	33,554	145,573	127,276
NET INCOME	169,053	160,622	443,429	431,746
OTHER COMPREHENSIVE INCOME, NET OF TAX	16,139	(27,692)	37,091	(41,531)
TOTAL COMPREHENSIVE INCOME	$ 185,192	$ 132,930	480,520	390,215
Eliminations
Condensed Income Statements, Captions [Line Items]
NET SALES			(65,426)	(15,867)
COST OF SALES			(64,501)	(15,867)
GROSS PROFIT			(925)	0
SELLING AND ADMINISTRATIVE EXPENSES			0	0
AMORTIZATION OF INTANGIBLE ASSETS			0	0
(LOSS) INCOME FROM OPERATIONS			(925)	0
INTEREST EXPENSE - NET			0	0
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			1,427,977	1,122,894
INCOME BEFORE INCOME TAXES			(1,428,902)	(1,122,894)
INCOME TAX PROVISION			0	0
NET INCOME			(1,428,902)	(1,122,894)
OTHER COMPREHENSIVE INCOME, NET OF TAX			(56,307)	36,069
TOTAL COMPREHENSIVE INCOME			(1,485,209)	(1,086,825)
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			69	0
AMORTIZATION OF INTANGIBLE ASSETS			0	0
(LOSS) INCOME FROM OPERATIONS			(69)	0
INTEREST EXPENSE - NET			0	0
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			(443,498)	(431,746)
INCOME BEFORE INCOME TAXES			443,429	431,746
INCOME TAX PROVISION			0	0
NET INCOME			443,429	431,746
OTHER COMPREHENSIVE INCOME, NET OF TAX			37,091	(41,531)
TOTAL COMPREHENSIVE INCOME			480,520	390,215
TransDigm Inc.
Condensed Income Statements, Captions [Line Items]
NET SALES			102,467	95,373
COST OF SALES			56,826	53,973
GROSS PROFIT			45,641	41,400
SELLING AND ADMINISTRATIVE EXPENSES			73,480	64,091
AMORTIZATION OF INTANGIBLE ASSETS			635	1,089
(LOSS) INCOME FROM OPERATIONS			(28,474)	(23,780)
INTEREST EXPENSE - NET			452,867	354,524
REFINANCING COSTS			35,936	15,654
EQUITY IN INCOME OF SUBSIDIARIES			(984,479)	(691,148)
INCOME BEFORE INCOME TAXES			467,202	297,190
INCOME TAX PROVISION			23,704	(134,556)
NET INCOME			443,498	431,746
OTHER COMPREHENSIVE INCOME, NET OF TAX			32,569	(1,231)
TOTAL COMPREHENSIVE INCOME			476,067	430,515
Subsidiary Guarantors
Condensed Income Statements, Captions [Line Items]
NET SALES			2,168,529	1,886,907
COST OF SALES			903,475	810,289
GROSS PROFIT			1,265,054	1,076,618
SELLING AND ADMINISTRATIVE EXPENSES			198,230	164,846
AMORTIZATION OF INTANGIBLE ASSETS			64,156	43,828
(LOSS) INCOME FROM OPERATIONS			1,002,668	867,944
INTEREST EXPENSE - NET			(816)	(751)
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			0	0
INCOME BEFORE INCOME TAXES			1,003,484	868,695
INCOME TAX PROVISION			116,846	259,383
NET INCOME			886,638	609,312
OTHER COMPREHENSIVE INCOME, NET OF TAX			16,985	(449)
TOTAL COMPREHENSIVE INCOME			903,623	608,863
Non- Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
NET SALES			389,347	329,775
COST OF SALES			242,003	204,049
GROSS PROFIT			147,344	125,726
SELLING AND ADMINISTRATIVE EXPENSES			43,089	42,574
AMORTIZATION OF INTANGIBLE ASSETS			6,444	8,557
(LOSS) INCOME FROM OPERATIONS			97,811	74,595
INTEREST EXPENSE - NET			(5,978)	(9,690)
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			0	0
INCOME BEFORE INCOME TAXES			103,789	84,285
INCOME TAX PROVISION			5,023	2,449
NET INCOME			98,766	81,836
OTHER COMPREHENSIVE INCOME, NET OF TAX			6,753	(34,389)
TOTAL COMPREHENSIVE INCOME			$ 105,519	$ 47,447

SUPPLEMENTAL GUARANTOR INFORM62

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 555,216	$ 482,176
Capital expenditures	(55,671)	(30,007)
Payments made in connection with acquisitions - see Note 3	(215,202)	(1,143,006)
Net cash used in investing activities	(270,873)	(1,173,013)
Intercompany activities	0	0
Proceeds from exercise of stock options	18,046	25,320
Special dividend and dividend equivalent payments	(1,376,034)	(3,000)
Treasury stock purchased	(389,821)	(207,755)
Proceeds from 2017 term loans, net	1,132,755	0
Proceeds from 2016 term loans, net	0	1,712,244
Repayment on term loans	(48,453)	(821,140)
Cash tender and redemption of senior subordinated notes due 2021, including premium	(528,847)	0
Proceeds from senior subordinated notes due 2026, net	0	939,935
Other	(10,777)	(2,309)
Net cash (used in) provided by financing activities	(902,614)	1,643,295
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	1,833	204
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(616,438)	952,662
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,586,994	714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	970,556	1,666,695
Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	695	(4,437)
Capital expenditures	0	0
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	0	0
Intercompany activities	(695)	4,437
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	0	0
Net cash (used in) provided by financing activities	(695)	4,437
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0
TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(69)	0
Capital expenditures	0	0
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	0	0
Intercompany activities	1,735,094	184,135
Proceeds from exercise of stock options	18,046	25,320
Special dividend and dividend equivalent payments	(1,376,034)	(3,000)
Treasury stock purchased	(389,821)	(207,755)
Other	0	0
Net cash (used in) provided by financing activities	(12,715)	(1,300)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(12,784)	(1,300)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	13,560	1,500
CASH AND CASH EQUIVALENTS, END OF PERIOD	776	200
TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(529,423)	(169,940)
Capital expenditures	(1,479)	(1,303)
Payments made in connection with acquisitions - see Note 3	(215,202)	(1,143,006)
Net cash used in investing activities	(216,681)	(1,144,309)
Intercompany activities	(751,701)	391,097
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	(10,777)	(2,309)
Net cash (used in) provided by financing activities	93,494	2,219,827
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(652,610)	905,578
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,421,251	659,365
CASH AND CASH EQUIVALENTS, END OF PERIOD	768,641	1,564,943
Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	1,111,978	635,519
Capital expenditures	(50,480)	(21,327)
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	(50,480)	(21,327)
Intercompany activities	(1,064,658)	(597,260)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	0	0
Net cash (used in) provided by financing activities	(1,064,658)	(597,260)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(3,160)	16,932
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	8,808	7,911
CASH AND CASH EQUIVALENTS, END OF PERIOD	5,648	24,843
Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(27,965)	21,034
Capital expenditures	(3,712)	(7,377)
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	(3,712)	(7,377)
Intercompany activities	81,960	17,591
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	0	0
Net cash (used in) provided by financing activities	81,960	17,591
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	1,833	204
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	52,116	31,452
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	143,375	45,257
CASH AND CASH EQUIVALENTS, END OF PERIOD	195,491	76,709
Term loans
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2016 term loans, net		1,712,244
Repayment on term loans	(48,453)	(821,140)
Term loans | Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2016 term loans, net		0
Repayment on term loans	0	0
Term loans | TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2016 term loans, net		0
Repayment on term loans	0	0
Term loans | TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2016 term loans, net		1,712,244
Repayment on term loans	(48,453)	(821,140)
Term loans | Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2016 term loans, net		0
Repayment on term loans	0	0
Term loans | Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2016 term loans, net		0
Repayment on term loans	0	0
Term loans | 2017 term loan
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	1,132,755
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	1,132,755
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
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from senior subordinated notes due 2026, net		939,935
Senior Subordinated Notes | Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from senior subordinated notes due 2026, net		0
Senior Subordinated Notes | TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from senior subordinated notes due 2026, net		0
Senior Subordinated Notes | TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from senior subordinated notes due 2026, net		939,935
Senior Subordinated Notes | Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from senior subordinated notes due 2026, net		0
Senior Subordinated Notes | Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from senior subordinated notes due 2026, 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 senior subordinated notes due 2021, including premium	(528,847)
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 senior subordinated notes due 2021, 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 senior subordinated notes due 2021, 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 senior subordinated notes due 2021, 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 senior subordinated notes due 2021, 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 senior subordinated notes due 2021, including premium	0
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from additional senior subordinated notes due 2025, net	300,517
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes) | Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from additional senior subordinated notes due 2025, net	0
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes) | TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from additional senior subordinated notes due 2025, net	0
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes) | TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from additional senior subordinated notes due 2025, net	300,517
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes) | Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from additional senior subordinated notes due 2025, net	0
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes) | Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from additional senior subordinated notes due 2025, net	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Asset-backed Securities - USD ($) $ in Thousands	Aug. 01, 2017	Jul. 01, 2017	Sep. 30, 2016
Subsequent Event [Line Items]
Short-term Bank Loans and Notes Payable, Borrowing Capacity		$ 250,000
Short-term borrowings—trade receivable securitization facility, Gross		$ 200,000	$ 200,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Short-term Bank Loans and Notes Payable, Borrowing Capacity	$ 300,000