TransDigm (TDG) 10-Q 7 Feb 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Dec. 30, 2017	Jan. 29, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 30, 2017
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	TDG
Entity Registrant Name	TRANSDIGM GROUP INC
Entity Central Index Key	1,260,221
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		52,196,309

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 30, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 857,862	$ 650,561
Trade accounts receivable - Net	556,743	636,127
Inventories - Net	743,868	730,681
Assets held-for-sale	76,282	77,500
Prepaid expenses and other	36,578	38,683
Total current assets	2,271,333	2,133,552
PROPERTY, PLANT AND EQUIPMENT - NET	327,253	324,924
GOODWILL	5,751,093	5,745,338
OTHER INTANGIBLE ASSETS - NET	1,697,432	1,717,862
OTHER	65,016	53,985
TOTAL ASSETS	10,112,127	9,975,661
CURRENT LIABILITIES:
Current portion of long-term debt	69,214	69,454
Short-term borrowings - trade receivable securitization facility	299,710	299,587
Accounts payable	145,045	148,761
Accrued liabilities	296,013	335,888
Liabilities held-for-sale	13,439	17,304
Total current liabilities	823,421	870,994
LONG-TERM DEBT	11,378,320	11,393,620
DEFERRED INCOME TAXES	339,439	500,949
OTHER NON-CURRENT LIABILITIES	170,660	161,302
Total liabilities	12,711,840	12,926,865
STOCKHOLDERS’ DEFICIT:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 56,282,741 and 56,093,659 at December 30, 2017 and September 30, 2017, respectively	563	561
Additional paid-in capital	1,113,142	1,095,319
Accumulated deficit	(2,876,954)	(3,187,220)
Accumulated other comprehensive loss	(61,743)	(85,143)
Treasury stock, at cost; 4,159,207 shares at December 30, 2017 and September 30, 2017	(774,721)	(774,721)
Total stockholders’ deficit	(2,599,713)	(2,951,204)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 10,112,127	$ 9,975,661

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets Parenthetical - $ / shares	Dec. 30, 2017	Sep. 30, 2017
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	56,282,741	56,093,659
Treasury Stock, Shares	4,159,207	4,159,207

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
NET SALES	$ 847,960	$ 814,018
COST OF SALES	371,310	369,763
GROSS PROFIT	476,650	444,255
SELLING AND ADMINISTRATIVE EXPENSES	106,528	101,715
AMORTIZATION OF INTANGIBLE ASSETS	17,112	25,531
INCOME FROM OPERATIONS	353,010	317,009
INTEREST EXPENSE - NET	160,933	146,004
REFINANCING COSTS	1,113	32,084
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	190,964	138,921
INCOME TAX PROVISION	(121,047)	20,050
INCOME FROM CONTINUING OPERATIONS	312,011	118,871
INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX	2,764	0
NET INCOME	314,775	118,871
NET INCOME APPLICABLE TO COMMON STOCK	$ 258,627	$ 22,900
Net earnings per share:
Net earnings per share from continuing operations--basic and diluted	$ 4.60	$ 0.41
Net earnings per share from discontinued operations--basic and diluted	0.05	0
Net earnings per share	4.65	0.41
Cash dividends paid per common share	$ 0	$ 24
Weighted-average shares outstanding:
Basic and diluted (in shares)	55,600	56,524

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Net income	$ 314,775	$ 118,871
Other comprehensive income, net of tax:
Foreign currency translation adjustments	5,152	(28,052)
Interest rate swap and cap agreements	18,248	38,775
Other comprehensive income, net of tax	23,400	10,723
TOTAL COMPREHENSIVE INCOME	$ 338,175	$ 129,594

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Changes in Stockholders' Deficit - 3 months ended Dec. 30, 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, 2017	56,093,659	56,093,659
BALANCE (in shares) at Sep. 30, 2017	(4,159,207)					(4,159,207)
BALANCE at Sep. 30, 2017	$ (2,951,204)	$ 561	$ 1,095,319	$ (3,187,220)	$ (85,143)	$ (774,721)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Unvested dividend equivalents and other	(4,509)			(4,509)
Compensation expense recognized for employee stock options and restricted stock	10,533		10,533
Exercise of employee stock options, restricted stock activity and other, net (in shares)		189,082
Exercise of employee stock options, restricted stock activity and other, net	7,292	$ 2	7,290
Net income	314,775			314,775
Foreign currency translation adjustments	5,152				5,152
Interest rate swaps and caps, net of tax	$ 18,248				18,248
BALANCE (in shares) at Dec. 30, 2017	56,282,741	56,282,741
BALANCE (in shares) at Dec. 30, 2017	(4,159,207)					(4,159,207)
BALANCE at Dec. 30, 2017	$ (2,599,713)	$ 563	$ 1,113,142	$ (2,876,954)	$ (61,743)	$ (774,721)

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
OPERATING ACTIVITIES:
Net income	$ 314,775	$ 118,871
Net income from discontinued operations	(2,764)	0
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	13,385	12,284
Amortization of intangible assets and product certification costs	17,254	25,764
Amortization of debt issuance costs, original issue discount and premium	5,319	4,620
Refinancing costs	1,113	32,084
Non-cash equity compensation	11,113	10,020
Deferred income taxes	(170,137)	(493)
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	81,175	59,812
Inventories	(12,508)	8,365
Income taxes receivable/payable	50,468	21,148
Other assets	1,531	(4,826)
Accounts payable	(4,428)	(26,200)
Accrued interest	1,672	(2,550)
Accrued and other liabilities	(15,157)	(33,108)
Net cash provided by operating activities	292,811	225,791
INVESTING ACTIVITIES:
Capital expenditures	(15,290)	(21,807)
Payments made in connection with acquisitions	0	(30,002)
Net cash used in investing activities	(15,290)	(51,809)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	7,290	3,648
Special dividend and dividend equivalent payments	(56,148)	(1,375,998)
Proceeds from term loans, net	793,864	1,132,774
Repayment on term loans	(815,631)	(16,151)
Cash tender and redemption of senior subordinated notes due 2021, including premium	0	(528,847)
Other	(362)	(143)
Net cash used in financing activities	(70,987)	(784,717)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	767	(3,899)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	207,301	(614,634)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	650,561	1,586,994
CASH AND CASH EQUIVALENTS, END OF PERIOD	857,862	972,360
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	153,929	143,702
Cash refunded during the period for income taxes	$ (267)	$ (956)

DESCRIPTION OF THE BUSINESS

DESCRIPTION OF THE BUSINESS	3 Months Ended
	Dec. 30, 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 every commercial and military aircraft in service today. TransDigm Inc., along with TransDigm Inc.’s direct and indirect wholly-owned operating subsidiaries (collectively, with TD Group, the “Company” or “TransDigm”), offers a broad range of proprietary aerospace components. TD Group has no significant assets or operations other than its 100% ownership of TransDigm Inc. TD Group’s common stock is listed on the New York Stock Exchange, or the NYSE, under the trading symbol “TDG.” Major product offerings, substantially all of which are ultimately provided to end-users in the aerospace industry, include mechanical/electro-mechanical actuators and controls, ignition systems and engine technology, specialized pumps and valves, power conditioning devices, specialized AC/DC electric motors and generators, NiCad batteries and chargers, engineered latching and locking devices, rods and locking devices, engineered connectors and elastomers, databus and power controls, cockpit security components and systems, specialized cockpit displays, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, lighting and control technology, military personnel parachutes, high performance hoists, winches and lifting devices, and cargo loading, handling and delivery systems.

UNAUDITED INTERIM FINANCIAL INF

UNAUDITED INTERIM FINANCIAL INFORMATION	3 Months Ended
	Dec. 30, 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, 2017 included in TD Group’s Form 10-K filed on November 13, 2017. 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, 2017 condensed consolidated balance sheet was derived from TD Group’s audited financial statements. The results of operations for the thirteen week period ended December 30, 2017 are not necessarily indicative of the results to be expected for the full year. Certain reclassifications have been made to the prior year financial statements to conform to current year presentation related to an organizational realignment effective October 1, 2017 of certain businesses comprising the Power & Control and the Non-Aviation segments.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Dec. 30, 2017
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS AND DIVESTITURES During the fiscal year ended September 30, 2017 , the Company completed the acquisitions of three separate aerospace product lines (collectively, "Third Quarter 2017 Acquisitions"). The Company accounted for the acquisitions using the acquisition method and included the results of operations of the acquisitions in its condensed consolidated financial statements from the effective date of each acquisition. As of December 30, 2017 , the one-year measurement period is open for 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. Pro forma net sales and results of operations for the acquisitions had they occurred at the beginning of the applicable thirteen week period ended December 30, 2017 or December 31, 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 – The Third Quarter 2017 Acquisitions were acquired for a total purchase price of approximately $106.3 million in cash, which includes working capital settlements totaling $1.0 million paid in the third and fourth quarters of 2017. 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 $66 million of goodwill recognized for the acquisitions will be deductible for tax purposes over 15 years and approximately $9 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 (including 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 primarily related to an indemnity holdback to be settled within one year of the acquisition date. In connection with the settlement of a Department of Justice investigation into the competitive effects of the acquisition, during the fourth quarter of 2017, the Company committed to dispose of the Schroth business. Therefore, Schroth was classified as held-for-sale beginning in the fourth quarter of 2017. The results of operations of Schroth are reflected as discontinued operations in the accompanying condensed consolidated financial statements. Schroth designs and manufactures proprietary, highly engineered, advanced safety systems for aviation, racing and military ground vehicles throughout the world. On January 26, 2018, the Company completed the sale of Schroth in a management buyout to a private equity fund and certain members of Schroth management for approximately $61.4 million , subject to a working capital adjustment. Further disclosure related to Schroth’s discontinued operations is included in Note 14.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Dec. 30, 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 Company’s planned date of adoption. The Company expects to use the modified retrospective method. The Company is continuing to evaluate the impact of the standard. For each reporting unit, we have evaluated a representative sample of contracts and other agreements with our customers and evaluated the provisions contained within these contracts and agreements in consideration of the five step model specified within ASC 606. We are in the process of documenting the impact of the standard on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We continue to make progress on our assessment of ASC 606 and are also in the process of evaluating the impact, if any, on changes to our business processes, systems, and controls to support recognition and disclosure requirements under ASC 606. 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 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, with early adoption permitted. The Company elected to early adopt this standard in the fourth quarter of fiscal 2017. The adoption of this standard did not have a material impact on its consolidated statement of cash flows. 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 and disclosures. 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. In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging (ASC 815): Targeted Improvements to Accounting for Hedging Activities,” which amends the FASB’s hedge accounting model to enable entities to better portray their risk management activities in financial statements. The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and generally requires the entire change in the fair value of a hedging instrument to be presented in the same income statement line as the hedged item. The guidance also eases certain documentation and assessment requirements and modifies the accounting for components excluded from the assessment of hedge effectiveness. ASU 2017-12 is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018, with early adoption permitted. As early adoption is permissible, the Company adopted the pronouncement beginning October 1, 2017. Changes were applied prospectively in accordance with the standard and prior periods were not adjusted. The adoption of this standard did not have a material impact on our consolidated financial statements and disclosures.

EARNINGS PER SHARE (TWO-CLASS M

EARNINGS PER SHARE (TWO-CLASS METHOD)	3 Months Ended
	Dec. 30, 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 December 30, 2017 December 31, 2016 Numerator for earnings per share: Net income from continuing operations $ 312,011 $ 118,871 Less dividends paid on participating securities (56,148 ) (95,971 ) $ 255,863 $ 22,900 Net income from discontinued operations 2,764 — Net income applicable to common stock - basic and diluted $ 258,627 $ 22,900 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 52,024 53,365 Vested options deemed participating securities 3,576 3,159 Total shares for basic and diluted earnings per share 55,600 56,524 Net earnings per share from continuing operations - basic and diluted $ 4.60 $ 0.41 Net earnings per share from discontinued operations - basic and diluted 0.05 — Net earnings per share $ 4.65 $ 0.41

INVENTORIES

INVENTORIES	3 Months Ended
	Dec. 30, 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): December 30, 2017 September 30, 2017 Raw materials and purchased component parts $ 514,300 $ 496,899 Work-in-progress 182,132 187,009 Finished goods 134,784 131,548 Total 831,216 815,456 Reserves for excess and obsolete inventory (87,348 ) (84,775 ) Inventories - Net $ 743,868 $ 730,681

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Dec. 30, 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): December 30, 2017 September 30, 2017 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 730,635 $ — $ 730,635 $ 729,931 $ — $ 729,931 Technology 1,289,693 367,535 922,158 1,292,719 351,638 941,081 Order backlog 2,700 1,577 1,123 29,000 26,668 2,332 Other 63,403 19,887 43,516 63,599 19,081 44,518 Total $ 2,086,431 $ 388,999 $ 1,697,432 $ 2,115,249 $ 397,387 $ 1,717,862 The aggregate amortization expense on identifiable intangible assets for the thirteen week period s ended December 30, 2017 and December 31, 2016 was approximately $17.1 million and $25.5 million , respectively. The estimated amortization expense is $68.9 million for fiscal year 2018 and $67.1 million for each of the five succeeding fiscal years 2019 through 2023 . The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2017 through December 30, 2017 (in thousands): Power & Control Airframe Non- aviation Total Balance - September 30, 2017 $ 3,269,981 $ 2,382,082 $ 93,275 $ 5,745,338 Purchase price allocation adjustments 4,370 — — 4,370 Currency translation adjustment — 1,385 — 1,385 Balance - December 30, 2017 $ 3,274,351 $ 2,383,467 $ 93,275 $ 5,751,093

DEBT

DEBT	3 Months Ended
	Dec. 30, 2017
Debt Disclosure [Abstract]
DEBT	DEBT The Company’s debt consists of the following (in thousands): December 30, 2017 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 300,000 $ (290 ) $ — $ 299,710 Term loans $ 6,955,567 $ (63,216 ) $ (19,099 ) $ 6,873,252 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (2,979 ) — 547,021 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (6,581 ) — 1,143,419 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (7,748 ) — 1,192,252 6 1/2% senior subordinated notes due 2025 (2025 Notes) 750,000 (3,901 ) 4,045 750,144 6 3/8% senior subordinated notes due 2026 (2026 Notes) 950,000 (8,554 ) — 941,446 11,555,567 (92,979 ) (15,054 ) 11,447,534 Less current portion 69,776 (562 ) — 69,214 Long-term debt $ 11,485,791 $ (92,417 ) $ (15,054 ) $ 11,378,320 September 30, 2017 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 300,000 $ (413 ) $ — $ 299,587 Term loans $ 6,973,009 $ (64,104 ) $ (18,948 ) $ 6,889,957 2020 Notes 550,000 (3,243 ) — 546,757 2022 Notes 1,150,000 (6,941 ) — 1,143,059 2024 Notes 1,200,000 (8,042 ) — 1,191,958 2025 Notes 750,000 (4,033 ) 4,182 750,149 2026 Notes 950,000 (8,806 ) — 941,194 11,573,009 (95,169 ) (14,766 ) 11,463,074 Less current portion 70,031 (577 ) — 69,454 Long-term debt $ 11,502,978 $ (94,592 ) $ (14,766 ) $ 11,393,620 Amendment No.4 to the Second Amended and Restated Credit Agreement - On November 30, 2017, the Company entered into Amendment No. 4 to the Second Amended and Restated Credit Agreement. Pursuant to Amendment No. 4, TransDigm, among other things, converted approximately $798 million of existing tranche D term loans into additional tranche F term loans and decreased the margin applicable to the existing tranche E term loans and tranche F term loans to LIBO rate plus 2.75% per annum. The terms and conditions (other than maturity date) that apply to the tranche F term loans, including pricing, are substantially the same as the terms and conditions that apply to the tranche D term loans immediately prior to Amendment No. 4. The Company capitalized $2.9 million and expensed $0.6 million of refinancing costs representing debt issuance costs associated with Amendment No. 4 during the thirteen week period ended December 30, 2017 . Additionally, the Company wrote off $0.5 million in unamortized debt issuance costs related to the tranche D term loans that were converted to tranche F term loans.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Dec. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017. The Act reduces the U.S. federal corporate tax rate from 35% to 21% , requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign-sourced earnings. The rate change is administratively effective at the beginning of our fiscal year (October 1, 2017), using a blended rate for the annual period. As a result, the blended statutory tax rate for the year is 24.5% . At December 30, 2017, we have not completed our accounting for the tax effects of enactment of the Act; however, in certain cases, we have made a reasonable estimate of the effects on our existing deferred tax balances and the one-time transition tax. We recognized a provisional amount of $(170.2) million related to the remeasurement of our deferred tax balance. However, we are still analyzing certain aspects of the Act and refining our calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts. In addition, we recognized a provisional amount of $23.1 million for our one-time transition tax liability. The one-time transition tax is based on our total post-1986 earnings and profits ("E&P") that we previously deferred from U.S. income taxes and is based in part on the amount of those earnings held in cash and other specified assets. However, we continue to refine the calculation of the total post-1986 E&P for our foreign subsidiaries. This amount may change when we finalize the calculation of post-1986 foreign E&P previously deferred from US federal taxation and finalize the amounts held in cash or other specified assets. As a result of the Act, we recognized a provisional amount of $(147.1) million as a discrete tax benefit, which is included as a component of income tax expense from continuing operations. At the end of each reporting period, TD Group makes an estimate of its annual effective income tax rate. The estimate used in the year-to-date period may change in subsequent periods. During the thirteen week period s ended December 30, 2017 and December 31, 2016 , the effective income tax rate was (63.4)% and 14.4% , respectively. The Company's lower effective tax rate for the thirteen week period ended December 30, 2017 was primarily due to the discrete adjustment related to the enactment of the Act described above. The Company’s effective tax rate for the thirteen week period ended December 30, 2017 was less than the Federal statutory tax rate primarily due to the discrete adjustment related to the enactment of the Act described above. The Company’s effective tax rate for the thirteen week period ended December 31, 2016 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, Japan, 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 December 30, 2017 and September 30, 2017 , TD Group had $8.7 million in unrecognized tax benefits for both periods, the recognition of which would have an effect of approximately $8.7 million on the effective tax rate at December 30, 2017 and September 30, 2017 . The Company believes the tax positions that comprise the unrecognized tax benefits will be reduced by approximately $0.6 million over the next 12 months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Dec. 30, 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): December 30, 2017 September 30, 2017 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 857,862 $ 857,862 $ 650,561 $ 650,561 Interest rate cap agreements (1) 2 14,131 14,131 12,904 12,904 Interest rate swap agreements (1) 2 11,892 11,892 2,905 2,905 Liabilities: Interest rate swap agreements (2) 2 12,488 12,488 20,740 20,740 Interest rate swap agreements (3) 2 1,173 1,173 9,731 9,731 Short-term borrowings - trade receivable securitization facility (4) 1 299,710 299,710 299,587 299,587 Long-term debt, including current portion: Term loans (4) 2 6,873,252 6,953,393 6,889,957 6,965,628 2020 Notes (4) 1 547,021 556,875 546,757 558,250 2022 Notes (4) 1 1,143,419 1,170,125 1,143,059 1,178,750 2024 Notes (4) 1 1,192,252 1,224,000 1,191,958 1,236,000 2025 Notes (4) 1 750,144 767,241 750,149 776,807 2026 Notes (4) 1 941,446 959,500 941,194 971,375 (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. Refer to Note 8, "Debt," for gross carrying amounts. The Company values its financial instruments using an industry standard market approach, in which prices and other relevant information are generated by market transactions involving identical or comparable assets or liabilities. No financial instruments were recognized using unobservable inputs. Interest rate swaps were measured at fair value using quoted market prices for the swap interest rate indexes over the term of the swap discounted to present value versus the fixed rate of the contract. The interest rate caps were measured at fair value using implied volatility rates of each individual caplet and the yield curve for the related periods. The estimated fair value of the Company’s term loans was based on information provided by the agent under the Company’s senior secured credit facility. The estimated fair values of the Company’s notes were based upon quoted market prices. There has not been any impact to the fair value of derivative liabilities due to the Company's own credit risk. Similarly, there has not been any impact to the fair value of derivative assets based on the Company's evaluation of counterparties' credit risks. The fair value of cash and cash equivalents, trade accounts receivable-net and accounts payable approximated book value due to the short-term nature of these instruments at December 30, 2017 and September 30, 2017 .

DERIVATIVES AND HEDGING ACTIVIT

DERIVATIVES AND HEDGING ACTIVITIES	3 Months Ended
	Dec. 30, 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. As the interest rate swap and cap agreements are used to manage interest rate risk, any gains or losses from the derivative instruments that are reclassified into earnings are recognized in interest expense - net in condensed consolidated statements of income. The following table summarizes the Company's interest rate swap agreements: Aggregate Notional Amount (in millions) Start Date End Date Related Term Loans Conversion of Related Variable Rate Debt to Fixed Rate of: $1,000 9/30/2014 6/30/2019 Tranche G 5.40% (2.40% plus the 3.00% margin percentage) $400 9/30/2017 9/30/2022 Tranche G 4.90% (1.90% plus the 3.00% margin percentage) $750 6/30/2020 6/30/2022 Tranche F 5.25% (2.50% plus the 2.75% margin percentage) $500 12/30/2016 12/31/2021 Tranche F 4.65% (1.90% plus the 2.75% margin percentage) $1,000 6/28/2019 6/30/2021 Tranche F 4.55% (1.80% plus the 2.75% margin percentage) $750 3/31/2016 6/30/2020 Tranche F 5.55% (2.80% plus the 2.75% margin percentage) The following table summarizes the Company's interest rate cap agreements: Aggregate Notional Amount Start Date End Date Related Term Loans Offsets Variable Rate Debt Attributable to Fluctuations Above: $750 6/30/2020 6/30/2022 Tranche F Three month LIBO rate of 2.50% $400 12/30/2016 12/31/2021 Tranche F Three month LIBO rate of 2.50% $400 6/30/2016 6/30/2021 Tranche F Three month LIBO rate of 2.00% $750 9/30/2015 6/30/2020 Tranche E Three month LIBO rate of 2.50% All interest rate swap and cap agreements are recognized in our condensed consolidated balance sheets at fair value. 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. December 30, 2017 September 30, 2017 Asset Liability Asset Liability Interest rate cap agreements $ 14,131 $ — $ 12,904 $ — Interest rate swap agreements 20,532 (22,301 ) 9,235 (36,801 ) Total 34,663 (22,301 ) 22,139 (36,801 ) Effect of counterparty netting (8,642 ) 8,642 (6,330 ) 6,330 Net derivatives as classified in the balance sheet (1) $ 26,021 $ (13,659 ) $ 15,809 $ (30,471 ) (1) Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements. Based on the fair value amounts of the interest rate swap and cap agreements determined as of December 30, 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 $16.9 million . Effective September 30, 2016, the Company redesignated the interest rate cap agreements related to the $400 million and the $750 million aggregate notional amount with cap rates of 2.0% and 2.5% , respectively, based on the expected probable cash flows associated with the 2016 term loans and 2015 term loans in consideration of the Company’s ability to select one-month, two-month, three-month, or six-month LIBO rate set forth in the Credit Agreement. Accordingly, amounts previously recorded as a component of accumulated other comprehensive loss in stockholder’s deficit amortized into interest expense was $1.0 million for the both the thirteen week period ended December 30, 2017 and the thirteen week period ended December 31, 2016. The accumulated other comprehensive loss to be reclassified into interest expense over the remaining term of the cap agreements is $9.8 million with a related tax benefit of $2.7 million as of December 30, 2017 . Effective December 30, 2017, the Company redesignated the existing interest rate swap agreements related to the $750 million , the $500 million , the $1,000 million and the $750 million aggregate notional amount with swap rates of 5.25% , 4.65% , 4.55% and 5.55% , respectively, based on the expected probable cash flows associated with the tranche F term loans in consideration of the Company’s removal of the LIBO rate floor on the tranche F term loans as set forth in Amendment No. 4 to the Credit Agreement. Accordingly, the amount recorded as a component of accumulated other comprehensive loss in stockholders’ deficit related to these redesignated interest rate swap hedges will be amortized into earnings based on the original maturity date of the related interest rate swap agreements.

SEGMENTS

SEGMENTS	3 Months Ended
	Dec. 30, 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, engineered connectors and elastomers, 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, refueling systems for heavy equipment used in mining, construction and other industries and turbine controls for the energy and oil and gas markets. Primary customers of this segment are off-road vehicle suppliers and subsystem suppliers, child restraint system suppliers, satellite and space system suppliers, manufacturers of heavy equipment used in mining, construction and other industries and turbine original equipment manufacturers, gas pipeline builders and electric utilities. 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 recorded as corporate expenses including refinancing costs, acquisition-related costs, transaction-related costs and non-cash compensation charges incurred in connection with the Company’s stock option plans. Acquisition-related costs represent accounting adjustments to inventory associated with acquisitions of businesses and product lines that were charged to cost of sales when the inventory was sold; costs incurred to integrate acquired businesses and product lines into the Company’s operations, facility relocation costs and other acquisition-related costs; transaction related costs comprising deal fees; legal, financial and tax diligence expenses and valuation costs that are required to be expensed as incurred and other acquisition accounting adjustments. EBITDA As Defined is not a measurement of financial performance under GAAP. Although the Company uses EBITDA As Defined to assess the performance of its business and for various other purposes, the use of this non-GAAP financial measure as an analytical tool has limitations, and it should not be considered in isolation or as a substitute for analysis of the Company’s results of operations as reported in accordance with GAAP. The Company’s segments are reported on the same basis used internally for evaluating performance and for allocating resources. The accounting policies for each segment are the same as those described in the summary of significant accounting policies in the Company’s consolidated financial statements. Intersegment sales and transfers are recorded at values based on market prices, which creates intercompany profit on intersegment sales or transfers that is eliminated in consolidation. Intersegment sales were insignificant for the periods presented below. Certain corporate-level expenses are allocated to the operating segments. Effective October 1, 2017, the Company made an organizational realignment of certain businesses comprising the Power & Control and the Non-Aviation segments. Operating results for the thirteen week period ended December 31, 2016 and total assets as of September 30, 2017 were reclassified to conform to the presentation for the thirteen week period ended December 30, 2017 . The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended December 30, 2017 December 31, 2016 Net sales to external customers Power & Control $ 482,718 $ 435,832 Airframe 333,392 348,664 Non-aviation 31,850 29,522 $ 847,960 $ 814,018 The following table reconciles EBITDA As Defined by segment to consolidated income from continuing operations before income taxes (in thousands): Thirteen Week Periods Ended December 30, 2017 December 31, 2016 EBITDA As Defined Power & Control $ 244,775 $ 212,918 Airframe 158,419 168,529 Non-aviation 8,996 9,277 Total segment EBITDA As Defined 412,190 390,724 Unallocated corporate expenses 10,657 9,529 Total Company EBITDA As Defined 401,533 381,195 Depreciation and amortization expense 30,639 38,048 Interest expense - net 160,933 146,004 Acquisition-related costs 2,074 18,568 Stock compensation expense 11,113 10,020 Refinancing costs 1,113 32,084 Other, net 4,697 (2,450 ) Income from continuing operations before income taxes $ 190,964 $ 138,921 The following table presents total assets by segment (in thousands): December 30, 2017 September 30, 2017 Total assets Power & Control $ 5,112,315 $ 5,135,459 Airframe 3,888,862 3,923,172 Non-aviation 224,934 224,936 Corporate 809,768 614,594 Assets of discontinued operations 76,248 77,500 $ 10,112,127 $ 9,975,661 The Company’s sales principally originate from the United States, and the Company’s long-lived assets are principally located in the United States.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	3 Months Ended
	Dec. 30, 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 thirteen week period ended December 30, 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, 2017 $ (26,669 ) $ (16,365 ) $ (42,109 ) $ (85,143 ) Current-period other comprehensive gain 17,545 — 5,152 22,697 Amounts reclassified from AOCI related to interest rate cap agreements 703 — — 703 Balance at December 30, 2017 $ (8,421 ) $ (16,365 ) $ (36,957 ) $ (61,743 ) (1) Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(10,435) and $(23,117) for the thirteen week period s ended December 30, 2017 and December 31, 2016 , respectively. A summary of reclassifications out of accumulated other comprehensive loss for the thirteen week period ended December 30, 2017 is provided below (in thousands): Amount reclassified Thirteen Week Periods Ended Description of reclassifications out of accumulated other comprehensive loss December 30, 2017 December 31, 2016 Amortization from redesignated interest rate cap agreements (1) $ 970 $ 956 Deferred tax benefit from redesignated interest rate cap agreements (267 ) (357 ) Losses reclassified into earnings, net of tax $ 703 $ 599 (1) This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activities,” for additional information).

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Dec. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	DISCONTINUED OPERATIONS In connection with the settlement of a Department of Justice investigation into the competitive effects of the acquisition, during the fourth quarter of 2017, the Company committed to dispose of the Schroth business. Therefore, Schroth was classified as held-for-sale in the fourth quarter of 2017. The results of operations of Schroth are reflected as discontinued operations in the accompanying consolidated financial statements for all periods presented. The Company previously acquired Schroth in February 2017 (refer to Note 3, “Acquisitions and Divestitures”) and on January 26, 2018, the Company completed the sale of Schroth in a management buyout to a private equity fund and certain members of Schroth management for approximately $61.4 million , subject to a working capital adjustment. The income from discontinued operations was $2.8 million in the condensed consolidated statements of income for the thirteen week period ended December 30, 2017. Previously, in the fourth quarter of 2017, we recorded a $32.0 million impairment charge to write down the Schroth assets to fair value. The impairment charge was based on an internal assessment of the recovery of Schroth’s assets. No additional impairment charge was recorded during the first quarter of fiscal 2018. Schroth’s assets have been recorded at fair value in the condensed consolidated balance sheet as of December 30, 2017. The following is the summarized operating results for Schroth for the thirteen week period ended December 30, 2017 (in thousands): Thirteen Week Period Ended December 30, 2017 Net sales $ 9,129 Income from discontinued operations before income taxes 810 Income tax provision (1,954 ) Income from discontinued operations $ 2,764 At December 30, 2017, Schroth’s assets-held-for sale and liabilities held-for sale are $76.3 million and $13.4 million , respectively. The following is the summarized balance sheet of Schroth’s assets and liabilities held-for-sale as of December 30, 2017 and September 30, 2017 (in thousands): Assets and Liabilities of Discontinued Operations Held-for-Sale December 30, 2017 September 30, 2017 Trade accounts receivable—Net $ 4,414 $ 5,975 Inventories—Net 8,971 9,060 Prepaid expenses and other 560 809 Property, plant, and equipment—Net 4,544 4,367 Goodwill 27,251 26,783 Other intangible assets—Net 29,868 29,841 Other 674 665 Total assets of discontinued operations $ 76,282 $ 77,500 Accounts payable $ 517 $ 1,247 Accrued liabilities 9,597 12,801 Deferred income taxes 3,325 3,256 Total liabilities of discontinued operations $ 13,439 $ 17,304

SUPPLEMENTAL GUARANTOR INFORMAT

SUPPLEMENTAL GUARANTOR INFORMATION	3 Months Ended
	Dec. 30, 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 December 30, 2017 and September 30, 2017 and its statements of income and comprehensive income and cash flows for the thirteen week period s ended December 30, 2017 and December 31, 2016 for (i) TransDigm Group on a parent only basis with its investment in subsidiaries recorded under the equity method, (ii) TransDigm Inc. including its directly owned operations and non-operating entities, (iii) the Subsidiary Guarantors on a combined basis, (iv) Non-Guarantor Subsidiaries and (v) the Company on a consolidated basis. Separate financial statements of TransDigm Inc. are not presented because TransDigm Inc.’s 2020 Notes, 2022 Notes, 2024 Notes, 2025 Notes and 2026 Notes are fully and unconditionally guaranteed on a senior subordinated basis by TD Group and all existing 100% owned domestic subsidiaries of TransDigm Inc. and because TD Group has no significant operations or assets separate from its investment in TransDigm Inc. TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF DECEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 3,492 $ 758,928 $ 314 $ 95,128 $ — $ 857,862 Trade accounts receivable - Net — — 23,880 573,712 (40,849 ) 556,743 Inventories - Net — 47,848 583,118 116,359 (3,457 ) 743,868 Assets held-for-sale — — 5,440 70,842 — 76,282 Prepaid expenses and other — 4,606 22,971 9,001 — 36,578 Total current assets 3,492 811,382 635,723 865,042 (44,306 ) 2,271,333 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (2,603,205 ) 10,090,643 8,019,533 1,056,590 (16,563,561 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 15,675 263,532 48,046 — 327,253 GOODWILL — 82,454 5,003,855 664,784 — 5,751,093 OTHER INTANGIBLE ASSETS - NET — 27,264 1,419,518 250,650 — 1,697,432 OTHER — 32,553 26,216 6,247 — 65,016 TOTAL ASSETS $ (2,599,713 ) $ 11,059,971 $ 15,368,377 $ 2,891,359 $ (16,607,867 ) $ 10,112,127 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 69,214 $ — $ — $ — $ 69,214 Short-term borrowings - trade receivable securitization facility — — — 299,710 — 299,710 Accounts payable — 14,724 134,139 36,408 (40,226 ) 145,045 Accrued liabilities — 141,893 102,232 51,888 — 296,013 Liabilities held-for-sale — — — 13,439 — 13,439 Total current liabilities — 225,831 236,371 401,445 (40,226 ) 823,421 LONG-TERM DEBT — 11,378,320 — — — 11,378,320 DEFERRED INCOME TAXES — 280,563 127 58,749 — 339,439 OTHER NON-CURRENT LIABILITIES — 71,630 71,927 27,103 — 170,660 Total liabilities — 11,956,344 308,425 487,297 (40,226 ) 12,711,840 STOCKHOLDERS’ (DEFICIT) EQUITY (2,599,713 ) (896,373 ) 15,059,952 2,404,062 (16,567,641 ) (2,599,713 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (2,599,713 ) $ 11,059,971 $ 15,368,377 $ 2,891,359 $ (16,607,867 ) $ 10,112,127 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 2,416 $ 439,473 $ (203 ) $ 208,875 $ — $ 650,561 Trade accounts receivable - Net — — 25,069 652,807 (41,749 ) 636,127 Inventories - Net — 47,051 571,712 114,018 (2,100 ) 730,681 Assets held-for-sale — — 6,428 71,072 — 77,500 Prepaid expenses and other — 4,746 24,141 9,796 — 38,683 Total current assets 2,416 491,270 627,147 1,056,568 (43,849 ) 2,133,552 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (2,953,620 ) 10,263,999 7,599,210 966,675 (15,876,264 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 16,032 261,434 47,458 — 324,924 GOODWILL — 85,905 4,996,034 663,399 — 5,745,338 OTHER INTANGIBLE ASSETS - NET — 27,620 1,438,006 252,236 — 1,717,862 OTHER — 20,316 27,567 6,102 — 53,985 TOTAL ASSETS $ (2,951,204 ) $ 10,905,142 $ 14,949,398 $ 2,992,438 $ (15,920,113 ) $ 9,975,661 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 69,454 $ — $ — $ — $ 69,454 Short-term borrowings - trade receivable securitization facility — — — 299,587 — 299,587 Accounts payable — 14,712 137,948 37,667 (41,566 ) 148,761 Accrued liabilities — 180,916 103,902 51,070 — 335,888 Liabilities held-for-sale — — — 17,304 — 17,304 Total current liabilities — 265,082 241,850 405,628 (41,566 ) 870,994 LONG-TERM DEBT — 11,393,620 — — — 11,393,620 DEFERRED INCOME TAXES — 442,415 (99 ) 58,633 — 500,949 OTHER NON-CURRENT LIABILITIES — 61,347 73,245 26,710 — 161,302 Total liabilities — 12,162,464 314,996 490,971 (41,566 ) 12,926,865 STOCKHOLDERS’ (DEFICIT) EQUITY (2,951,204 ) (1,257,322 ) 14,634,402 2,501,467 (15,878,547 ) (2,951,204 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (2,951,204 ) $ 10,905,142 $ 14,949,398 $ 2,992,438 $ (15,920,113 ) $ 9,975,661 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 36,128 $ 685,362 $ 145,530 $ (19,060 ) $ 847,960 COST OF SALES — 19,964 277,662 91,387 (17,703 ) 371,310 GROSS PROFIT — 16,164 407,700 54,143 (1,357 ) 476,650 SELLING AND ADMINISTRATIVE EXPENSES — 24,519 (85,640 ) 165,430 2,219 106,528 AMORTIZATION OF INTANGIBLE ASSETS — 357 14,693 2,062 — 17,112 (LOSS) INCOME FROM OPERATIONS — (8,712 ) 478,647 (113,349 ) (3,576 ) 353,010 INTEREST EXPENSE (INCOME) - NET — 165,860 281 (5,208 ) — 160,933 REFINANCING COSTS — 1,113 — — — 1,113 EQUITY IN INCOME OF SUBSIDIARIES (314,775 ) (309,919 ) — — 624,694 — INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 314,775 134,234 478,366 (108,141 ) (628,270 ) 190,964 INCOME TAX PROVISION — (180,541 ) 54,938 4,556 — (121,047 ) INCOME (LOSS) FROM CONTINUING OPERATIONS 314,775 314,775 423,428 (112,697 ) (628,270 ) 312,011 INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX — — 1,686 1,078 — 2,764 NET INCOME $ 314,775 $ 314,775 $ 425,114 $ (111,619 ) $ (628,270 ) $ 314,775 OTHER COMPREHENSIVE INCOME, NET OF TAX 23,400 18,932 8,975 13,419 (41,326 ) 23,400 TOTAL COMPREHENSIVE INCOME (LOSS) $ 338,175 $ 333,707 $ 434,089 $ (98,200 ) $ (669,596 ) $ 338,175 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 30,617 $ 682,919 $ 115,766 $ (15,284 ) $ 814,018 COST OF SALES — 17,253 299,661 68,133 (15,284 ) 369,763 GROSS PROFIT — 13,364 383,258 47,633 — 444,255 SELLING AND ADMINISTRATIVE EXPENSES — 24,320 62,699 14,696 — 101,715 AMORTIZATION OF INTANGIBLE ASSETS — 189 23,308 2,034 — 25,531 (LOSS) INCOME FROM OPERATIONS — (11,145 ) 297,251 30,903 — 317,009 INTEREST EXPENSE (INCOME) - NET — 148,188 137 (2,321 ) — 146,004 REFINANCING COSTS — 32,084 — — — 32,084 EQUITY IN INCOME OF SUBSIDIARIES (118,871 ) (294,988 ) — — 413,859 — INCOME BEFORE INCOME TAXES 118,871 103,571 297,114 33,224 (413,859 ) 138,921 INCOME TAX PROVISION — (15,300 ) 34,606 744 — 20,050 NET INCOME $ 118,871 $ 118,871 $ 262,508 $ 32,480 $ (413,859 ) $ 118,871 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX 10,723 38,772 14,619 (69,304 ) 15,913 10,723 TOTAL COMPREHENSIVE INCOME (LOSS) $ 129,594 $ 157,643 $ 277,127 $ (36,824 ) $ (397,946 ) $ 129,594 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (157,604 ) $ 482,518 $ (30,324 ) $ (1,779 ) $ 292,811 INVESTING ACTIVITIES: Capital expenditures — (268 ) (13,836 ) (1,186 ) — (15,290 ) Net cash used in investing activities — (268 ) (13,836 ) (1,186 ) — (15,290 ) FINANCING ACTIVITIES: Intercompany activities 50,213 499,177 (468,165 ) (83,004 ) 1,779 — Proceeds from exercise of stock options 7,290 — — — — 7,290 Special dividend and dividend equivalent payments (56,148 ) — — — — (56,148 ) Proceeds from term loans, net — 793,864 — — — 793,864 Repayment on term loans — (815,631 ) — — — (815,631 ) Other (279 ) (83 ) — — — (362 ) Net cash provided by (used in) financing activities 1,076 477,327 (468,165 ) (83,004 ) 1,779 (70,987 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — 767 — 767 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,076 319,455 517 (113,747 ) — 207,301 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 2,416 439,473 (203 ) 208,875 — 650,561 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 3,492 $ 758,928 $ 314 $ 95,128 $ — $ 857,862 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (208,567 ) $ 364,105 $ 70,301 $ (48 ) $ 225,791 INVESTING ACTIVITIES: Capital expenditures — (354 ) (19,835 ) (1,618 ) — (21,807 ) Payments made in connection with acquisitions — (30,002 ) — — — (30,002 ) Net cash used in investing activities — (30,356 ) (19,835 ) (1,618 ) — (51,809 ) FINANCING ACTIVITIES: Intercompany activities 1,364,680 (958,757 ) (347,567 ) (58,404 ) 48 — Proceeds from exercise of stock options 3,648 — — — — 3,648 Special dividend and dividend equivalent payments (1,375,998 ) — — — — (1,375,998 ) Proceeds from term loans, net — 1,132,774 — — — 1,132,774 Repayment on term loans — (16,151 ) — — — (16,151 ) Cash tender and redemption of the 2021 Notes, including premium — (528,847 ) — — — (528,847 ) Other — (143 ) — — — (143 ) Net cash (used in) provided by financing activities (7,670 ) (371,124 ) (347,567 ) (58,404 ) 48 (784,717 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (3,899 ) — (3,899 ) (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (7,670 ) (610,047 ) (3,297 ) 6,380 — (614,634 ) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 13,560 1,421,251 8,808 143,375 — 1,586,994 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 5,890 $ 811,204 $ 5,511 $ 149,755 $ — $ 972,360

RECENT ACCOUNTING PRONOUNCEME23

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
	Dec. 30, 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 Company’s planned date of adoption. The Company expects to use the modified retrospective method. The Company is continuing to evaluate the impact of the standard. For each reporting unit, we have evaluated a representative sample of contracts and other agreements with our customers and evaluated the provisions contained within these contracts and agreements in consideration of the five step model specified within ASC 606. We are in the process of documenting the impact of the standard on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We continue to make progress on our assessment of ASC 606 and are also in the process of evaluating the impact, if any, on changes to our business processes, systems, and controls to support recognition and disclosure requirements under ASC 606. 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 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, with early adoption permitted. The Company elected to early adopt this standard in the fourth quarter of fiscal 2017. The adoption of this standard did not have a material impact on its consolidated statement of cash flows. 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 and disclosures. 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. In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging (ASC 815): Targeted Improvements to Accounting for Hedging Activities,” which amends the FASB’s hedge accounting model to enable entities to better portray their risk management activities in financial statements. The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and generally requires the entire change in the fair value of a hedging instrument to be presented in the same income statement line as the hedged item. The guidance also eases certain documentation and assessment requirements and modifies the accounting for components excluded from the assessment of hedge effectiveness. ASU 2017-12 is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018, with early adoption permitted. As early adoption is permissible, the Company adopted the pronouncement beginning October 1, 2017. Changes were applied prospectively in accordance with the standard and prior periods were not adjusted. The adoption of this standard did not have a material impact on our consolidated financial statements and disclosures.

EARNINGS PER SHARE (TWO-CLASS24

EARNINGS PER SHARE (TWO-CLASS METHOD) (Tables)	3 Months Ended
	Dec. 30, 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 December 30, 2017 December 31, 2016 Numerator for earnings per share: Net income from continuing operations $ 312,011 $ 118,871 Less dividends paid on participating securities (56,148 ) (95,971 ) $ 255,863 $ 22,900 Net income from discontinued operations 2,764 — Net income applicable to common stock - basic and diluted $ 258,627 $ 22,900 Denominator for basic and diluted earnings per share under the two-class method: Weighted average common shares outstanding 52,024 53,365 Vested options deemed participating securities 3,576 3,159 Total shares for basic and diluted earnings per share 55,600 56,524 Net earnings per share from continuing operations - basic and diluted $ 4.60 $ 0.41 Net earnings per share from discontinued operations - basic and diluted 0.05 — Net earnings per share $ 4.65 $ 0.41

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Dec. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories consist of the following (in thousands): December 30, 2017 September 30, 2017 Raw materials and purchased component parts $ 514,300 $ 496,899 Work-in-progress 182,132 187,009 Finished goods 134,784 131,548 Total 831,216 815,456 Reserves for excess and obsolete inventory (87,348 ) (84,775 ) Inventories - Net $ 743,868 $ 730,681

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Dec. 30, 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): December 30, 2017 September 30, 2017 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Trademarks and trade names $ 730,635 $ — $ 730,635 $ 729,931 $ — $ 729,931 Technology 1,289,693 367,535 922,158 1,292,719 351,638 941,081 Order backlog 2,700 1,577 1,123 29,000 26,668 2,332 Other 63,403 19,887 43,516 63,599 19,081 44,518 Total $ 2,086,431 $ 388,999 $ 1,697,432 $ 2,115,249 $ 397,387 $ 1,717,862
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, 2017 through December 30, 2017 (in thousands): Power & Control Airframe Non- aviation Total Balance - September 30, 2017 $ 3,269,981 $ 2,382,082 $ 93,275 $ 5,745,338 Purchase price allocation adjustments 4,370 — — 4,370 Currency translation adjustment — 1,385 — 1,385 Balance - December 30, 2017 $ 3,274,351 $ 2,383,467 $ 93,275 $ 5,751,093

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Dec. 30, 2017
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consists of the following (in thousands): December 30, 2017 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 300,000 $ (290 ) $ — $ 299,710 Term loans $ 6,955,567 $ (63,216 ) $ (19,099 ) $ 6,873,252 5 1/2% senior subordinated notes due 2020 (2020 Notes) 550,000 (2,979 ) — 547,021 6% senior subordinated notes due 2022 (2022 Notes) 1,150,000 (6,581 ) — 1,143,419 6 1/2% senior subordinated notes due 2024 (2024 Notes) 1,200,000 (7,748 ) — 1,192,252 6 1/2% senior subordinated notes due 2025 (2025 Notes) 750,000 (3,901 ) 4,045 750,144 6 3/8% senior subordinated notes due 2026 (2026 Notes) 950,000 (8,554 ) — 941,446 11,555,567 (92,979 ) (15,054 ) 11,447,534 Less current portion 69,776 (562 ) — 69,214 Long-term debt $ 11,485,791 $ (92,417 ) $ (15,054 ) $ 11,378,320 September 30, 2017 Gross Amount Debt Issuance Costs Original Issue Discount or Premium Net Amount Short-term borrowings—trade receivable securitization facility $ 300,000 $ (413 ) $ — $ 299,587 Term loans $ 6,973,009 $ (64,104 ) $ (18,948 ) $ 6,889,957 2020 Notes 550,000 (3,243 ) — 546,757 2022 Notes 1,150,000 (6,941 ) — 1,143,059 2024 Notes 1,200,000 (8,042 ) — 1,191,958 2025 Notes 750,000 (4,033 ) 4,182 750,149 2026 Notes 950,000 (8,806 ) — 941,194 11,573,009 (95,169 ) (14,766 ) 11,463,074 Less current portion 70,031 (577 ) — 69,454 Long-term debt $ 11,502,978 $ (94,592 ) $ (14,766 ) $ 11,393,620

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Dec. 30, 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): December 30, 2017 September 30, 2017 Level Carrying Amount Fair Value Carrying Amount Fair Value Assets: Cash and cash equivalents 1 $ 857,862 $ 857,862 $ 650,561 $ 650,561 Interest rate cap agreements (1) 2 14,131 14,131 12,904 12,904 Interest rate swap agreements (1) 2 11,892 11,892 2,905 2,905 Liabilities: Interest rate swap agreements (2) 2 12,488 12,488 20,740 20,740 Interest rate swap agreements (3) 2 1,173 1,173 9,731 9,731 Short-term borrowings - trade receivable securitization facility (4) 1 299,710 299,710 299,587 299,587 Long-term debt, including current portion: Term loans (4) 2 6,873,252 6,953,393 6,889,957 6,965,628 2020 Notes (4) 1 547,021 556,875 546,757 558,250 2022 Notes (4) 1 1,143,419 1,170,125 1,143,059 1,178,750 2024 Notes (4) 1 1,192,252 1,224,000 1,191,958 1,236,000 2025 Notes (4) 1 750,144 767,241 750,149 776,807 2026 Notes (4) 1 941,446 959,500 941,194 971,375 (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. Refer to Note 8, "Debt," for gross carrying amounts.

DERIVATIVES AND HEDGING ACTIV29

DERIVATIVES AND HEDGING ACTIVITIES (Tables)	3 Months Ended
	Dec. 30, 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 Term Loans Conversion of Related Variable Rate Debt to Fixed Rate of: $1,000 9/30/2014 6/30/2019 Tranche G 5.40% (2.40% plus the 3.00% margin percentage) $400 9/30/2017 9/30/2022 Tranche G 4.90% (1.90% plus the 3.00% margin percentage) $750 6/30/2020 6/30/2022 Tranche F 5.25% (2.50% plus the 2.75% margin percentage) $500 12/30/2016 12/31/2021 Tranche F 4.65% (1.90% plus the 2.75% margin percentage) $1,000 6/28/2019 6/30/2021 Tranche F 4.55% (1.80% plus the 2.75% margin percentage) $750 3/31/2016 6/30/2020 Tranche F 5.55% (2.80% plus the 2.75% margin percentage) The following table summarizes the Company's interest rate cap agreements: Aggregate Notional Amount Start Date End Date Related Term Loans Offsets Variable Rate Debt Attributable to Fluctuations Above: $750 6/30/2020 6/30/2022 Tranche F Three month LIBO rate of 2.50% $400 12/30/2016 12/31/2021 Tranche F Three month LIBO rate of 2.50% $400 6/30/2016 6/30/2021 Tranche F Three month LIBO rate of 2.00% $750 9/30/2015 6/30/2020 Tranche E Three month LIBO rate of 2.50%
Schedule of Interest Rate Derivatives	December 30, 2017 September 30, 2017 Asset Liability Asset Liability Interest rate cap agreements $ 14,131 $ — $ 12,904 $ — Interest rate swap agreements 20,532 (22,301 ) 9,235 (36,801 ) Total 34,663 (22,301 ) 22,139 (36,801 ) Effect of counterparty netting (8,642 ) 8,642 (6,330 ) 6,330 Net derivatives as classified in the balance sheet (1) $ 26,021 $ (13,659 ) $ 15,809 $ (30,471 ) (1) Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

SEGMENTS (Tables)

SEGMENTS (Tables)	3 Months Ended
	Dec. 30, 2017
Segment Reporting [Abstract]
Net Sales by Reportable Segments	The following table presents net sales by reportable segment (in thousands): Thirteen Week Periods Ended December 30, 2017 December 31, 2016 Net sales to external customers Power & Control $ 482,718 $ 435,832 Airframe 333,392 348,664 Non-aviation 31,850 29,522 $ 847,960 $ 814,018
EBITDA Defined by Segment to Consolidated Income Before Taxes	The following table reconciles EBITDA As Defined by segment to consolidated income from continuing operations before income taxes (in thousands): Thirteen Week Periods Ended December 30, 2017 December 31, 2016 EBITDA As Defined Power & Control $ 244,775 $ 212,918 Airframe 158,419 168,529 Non-aviation 8,996 9,277 Total segment EBITDA As Defined 412,190 390,724 Unallocated corporate expenses 10,657 9,529 Total Company EBITDA As Defined 401,533 381,195 Depreciation and amortization expense 30,639 38,048 Interest expense - net 160,933 146,004 Acquisition-related costs 2,074 18,568 Stock compensation expense 11,113 10,020 Refinancing costs 1,113 32,084 Other, net 4,697 (2,450 ) Income from continuing operations before income taxes $ 190,964 $ 138,921
Total Assets by Segment	The following table presents total assets by segment (in thousands): December 30, 2017 September 30, 2017 Total assets Power & Control $ 5,112,315 $ 5,135,459 Airframe 3,888,862 3,923,172 Non-aviation 224,934 224,936 Corporate 809,768 614,594 Assets of discontinued operations 76,248 77,500 $ 10,112,127 $ 9,975,661

ACCUMULATED OTHER COMPREHENSI31

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Dec. 30, 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 thirteen week period ended December 30, 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, 2017 $ (26,669 ) $ (16,365 ) $ (42,109 ) $ (85,143 ) Current-period other comprehensive gain 17,545 — 5,152 22,697 Amounts reclassified from AOCI related to interest rate cap agreements 703 — — 703 Balance at December 30, 2017 $ (8,421 ) $ (16,365 ) $ (36,957 ) $ (61,743 ) (1) Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(10,435) and $(23,117) for the thirteen week period s ended December 30, 2017 and December 31, 2016 , respectively.
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	A summary of reclassifications out of accumulated other comprehensive loss for the thirteen week period ended December 30, 2017 is provided below (in thousands): Amount reclassified Thirteen Week Periods Ended Description of reclassifications out of accumulated other comprehensive loss December 30, 2017 December 31, 2016 Amortization from redesignated interest rate cap agreements (1) $ 970 $ 956 Deferred tax benefit from redesignated interest rate cap agreements (267 ) (357 ) Losses reclassified into earnings, net of tax $ 703 $ 599 (1) This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activities,” for additional information).

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Dec. 30, 2017
DISCONTINUED OPERATIONS [Abstract]
Disposal Groups, Including Discontinued Operations [Table Text Block]	The following is the summarized operating results for Schroth for the thirteen week period ended December 30, 2017 (in thousands): Thirteen Week Period Ended December 30, 2017 Net sales $ 9,129 Income from discontinued operations before income taxes 810 Income tax provision (1,954 ) Income from discontinued operations $ 2,764 At December 30, 2017, Schroth’s assets-held-for sale and liabilities held-for sale are $76.3 million and $13.4 million , respectively. The following is the summarized balance sheet of Schroth’s assets and liabilities held-for-sale as of December 30, 2017 and September 30, 2017 (in thousands): Assets and Liabilities of Discontinued Operations Held-for-Sale December 30, 2017 September 30, 2017 Trade accounts receivable—Net $ 4,414 $ 5,975 Inventories—Net 8,971 9,060 Prepaid expenses and other 560 809 Property, plant, and equipment—Net 4,544 4,367 Goodwill 27,251 26,783 Other intangible assets—Net 29,868 29,841 Other 674 665 Total assets of discontinued operations $ 76,282 $ 77,500 Accounts payable $ 517 $ 1,247 Accrued liabilities 9,597 12,801 Deferred income taxes 3,325 3,256 Total liabilities of discontinued operations $ 13,439 $ 17,304

SUPPLEMENTAL GUARANTOR INFORM33

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	3 Months Ended
	Dec. 30, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Condensed Consolidating Balance Sheet	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF DECEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 3,492 $ 758,928 $ 314 $ 95,128 $ — $ 857,862 Trade accounts receivable - Net — — 23,880 573,712 (40,849 ) 556,743 Inventories - Net — 47,848 583,118 116,359 (3,457 ) 743,868 Assets held-for-sale — — 5,440 70,842 — 76,282 Prepaid expenses and other — 4,606 22,971 9,001 — 36,578 Total current assets 3,492 811,382 635,723 865,042 (44,306 ) 2,271,333 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (2,603,205 ) 10,090,643 8,019,533 1,056,590 (16,563,561 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 15,675 263,532 48,046 — 327,253 GOODWILL — 82,454 5,003,855 664,784 — 5,751,093 OTHER INTANGIBLE ASSETS - NET — 27,264 1,419,518 250,650 — 1,697,432 OTHER — 32,553 26,216 6,247 — 65,016 TOTAL ASSETS $ (2,599,713 ) $ 11,059,971 $ 15,368,377 $ 2,891,359 $ (16,607,867 ) $ 10,112,127 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 69,214 $ — $ — $ — $ 69,214 Short-term borrowings - trade receivable securitization facility — — — 299,710 — 299,710 Accounts payable — 14,724 134,139 36,408 (40,226 ) 145,045 Accrued liabilities — 141,893 102,232 51,888 — 296,013 Liabilities held-for-sale — — — 13,439 — 13,439 Total current liabilities — 225,831 236,371 401,445 (40,226 ) 823,421 LONG-TERM DEBT — 11,378,320 — — — 11,378,320 DEFERRED INCOME TAXES — 280,563 127 58,749 — 339,439 OTHER NON-CURRENT LIABILITIES — 71,630 71,927 27,103 — 170,660 Total liabilities — 11,956,344 308,425 487,297 (40,226 ) 12,711,840 STOCKHOLDERS’ (DEFICIT) EQUITY (2,599,713 ) (896,373 ) 15,059,952 2,404,062 (16,567,641 ) (2,599,713 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (2,599,713 ) $ 11,059,971 $ 15,368,377 $ 2,891,359 $ (16,607,867 ) $ 10,112,127 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING BALANCE SHEET AS OF SEPTEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 2,416 $ 439,473 $ (203 ) $ 208,875 $ — $ 650,561 Trade accounts receivable - Net — — 25,069 652,807 (41,749 ) 636,127 Inventories - Net — 47,051 571,712 114,018 (2,100 ) 730,681 Assets held-for-sale — — 6,428 71,072 — 77,500 Prepaid expenses and other — 4,746 24,141 9,796 — 38,683 Total current assets 2,416 491,270 627,147 1,056,568 (43,849 ) 2,133,552 INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES (2,953,620 ) 10,263,999 7,599,210 966,675 (15,876,264 ) — PROPERTY, PLANT AND EQUIPMENT - NET — 16,032 261,434 47,458 — 324,924 GOODWILL — 85,905 4,996,034 663,399 — 5,745,338 OTHER INTANGIBLE ASSETS - NET — 27,620 1,438,006 252,236 — 1,717,862 OTHER — 20,316 27,567 6,102 — 53,985 TOTAL ASSETS $ (2,951,204 ) $ 10,905,142 $ 14,949,398 $ 2,992,438 $ (15,920,113 ) $ 9,975,661 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY CURRENT LIABILITIES: Current portion of long-term debt $ — $ 69,454 $ — $ — $ — $ 69,454 Short-term borrowings - trade receivable securitization facility — — — 299,587 — 299,587 Accounts payable — 14,712 137,948 37,667 (41,566 ) 148,761 Accrued liabilities — 180,916 103,902 51,070 — 335,888 Liabilities held-for-sale — — — 17,304 — 17,304 Total current liabilities — 265,082 241,850 405,628 (41,566 ) 870,994 LONG-TERM DEBT — 11,393,620 — — — 11,393,620 DEFERRED INCOME TAXES — 442,415 (99 ) 58,633 — 500,949 OTHER NON-CURRENT LIABILITIES — 61,347 73,245 26,710 — 161,302 Total liabilities — 12,162,464 314,996 490,971 (41,566 ) 12,926,865 STOCKHOLDERS’ (DEFICIT) EQUITY (2,951,204 ) (1,257,322 ) 14,634,402 2,501,467 (15,878,547 ) (2,951,204 ) TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY $ (2,951,204 ) $ 10,905,142 $ 14,949,398 $ 2,992,438 $ (15,920,113 ) $ 9,975,661
Supplemental Condensed Consolidating Income Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 36,128 $ 685,362 $ 145,530 $ (19,060 ) $ 847,960 COST OF SALES — 19,964 277,662 91,387 (17,703 ) 371,310 GROSS PROFIT — 16,164 407,700 54,143 (1,357 ) 476,650 SELLING AND ADMINISTRATIVE EXPENSES — 24,519 (85,640 ) 165,430 2,219 106,528 AMORTIZATION OF INTANGIBLE ASSETS — 357 14,693 2,062 — 17,112 (LOSS) INCOME FROM OPERATIONS — (8,712 ) 478,647 (113,349 ) (3,576 ) 353,010 INTEREST EXPENSE (INCOME) - NET — 165,860 281 (5,208 ) — 160,933 REFINANCING COSTS — 1,113 — — — 1,113 EQUITY IN INCOME OF SUBSIDIARIES (314,775 ) (309,919 ) — — 624,694 — INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES 314,775 134,234 478,366 (108,141 ) (628,270 ) 190,964 INCOME TAX PROVISION — (180,541 ) 54,938 4,556 — (121,047 ) INCOME (LOSS) FROM CONTINUING OPERATIONS 314,775 314,775 423,428 (112,697 ) (628,270 ) 312,011 INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX — — 1,686 1,078 — 2,764 NET INCOME $ 314,775 $ 314,775 $ 425,114 $ (111,619 ) $ (628,270 ) $ 314,775 OTHER COMPREHENSIVE INCOME, NET OF TAX 23,400 18,932 8,975 13,419 (41,326 ) 23,400 TOTAL COMPREHENSIVE INCOME (LOSS) $ 338,175 $ 333,707 $ 434,089 $ (98,200 ) $ (669,596 ) $ 338,175 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET SALES $ — $ 30,617 $ 682,919 $ 115,766 $ (15,284 ) $ 814,018 COST OF SALES — 17,253 299,661 68,133 (15,284 ) 369,763 GROSS PROFIT — 13,364 383,258 47,633 — 444,255 SELLING AND ADMINISTRATIVE EXPENSES — 24,320 62,699 14,696 — 101,715 AMORTIZATION OF INTANGIBLE ASSETS — 189 23,308 2,034 — 25,531 (LOSS) INCOME FROM OPERATIONS — (11,145 ) 297,251 30,903 — 317,009 INTEREST EXPENSE (INCOME) - NET — 148,188 137 (2,321 ) — 146,004 REFINANCING COSTS — 32,084 — — — 32,084 EQUITY IN INCOME OF SUBSIDIARIES (118,871 ) (294,988 ) — — 413,859 — INCOME BEFORE INCOME TAXES 118,871 103,571 297,114 33,224 (413,859 ) 138,921 INCOME TAX PROVISION — (15,300 ) 34,606 744 — 20,050 NET INCOME $ 118,871 $ 118,871 $ 262,508 $ 32,480 $ (413,859 ) $ 118,871 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX 10,723 38,772 14,619 (69,304 ) 15,913 10,723 TOTAL COMPREHENSIVE INCOME (LOSS) $ 129,594 $ 157,643 $ 277,127 $ (36,824 ) $ (397,946 ) $ 129,594
Supplemental Condensed Consolidating Cash Flow Statement	TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 30, 2017 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (157,604 ) $ 482,518 $ (30,324 ) $ (1,779 ) $ 292,811 INVESTING ACTIVITIES: Capital expenditures — (268 ) (13,836 ) (1,186 ) — (15,290 ) Net cash used in investing activities — (268 ) (13,836 ) (1,186 ) — (15,290 ) FINANCING ACTIVITIES: Intercompany activities 50,213 499,177 (468,165 ) (83,004 ) 1,779 — Proceeds from exercise of stock options 7,290 — — — — 7,290 Special dividend and dividend equivalent payments (56,148 ) — — — — (56,148 ) Proceeds from term loans, net — 793,864 — — — 793,864 Repayment on term loans — (815,631 ) — — — (815,631 ) Other (279 ) (83 ) — — — (362 ) Net cash provided by (used in) financing activities 1,076 477,327 (468,165 ) (83,004 ) 1,779 (70,987 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — 767 — 767 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,076 319,455 517 (113,747 ) — 207,301 CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 2,416 439,473 (203 ) 208,875 — 650,561 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 3,492 $ 758,928 $ 314 $ 95,128 $ — $ 857,862 TRANSDIGM GROUP INCORPORATED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE THIRTEEN WEEK PERIOD ENDED DECEMBER 31, 2016 (Amounts in thousands) TransDigm Group TransDigm Inc. Subsidiary Guarantors Non- Guarantor Subsidiaries Eliminations Total Consolidated NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ — $ (208,567 ) $ 364,105 $ 70,301 $ (48 ) $ 225,791 INVESTING ACTIVITIES: Capital expenditures — (354 ) (19,835 ) (1,618 ) — (21,807 ) Payments made in connection with acquisitions — (30,002 ) — — — (30,002 ) Net cash used in investing activities — (30,356 ) (19,835 ) (1,618 ) — (51,809 ) FINANCING ACTIVITIES: Intercompany activities 1,364,680 (958,757 ) (347,567 ) (58,404 ) 48 — Proceeds from exercise of stock options 3,648 — — — — 3,648 Special dividend and dividend equivalent payments (1,375,998 ) — — — — (1,375,998 ) Proceeds from term loans, net — 1,132,774 — — — 1,132,774 Repayment on term loans — (16,151 ) — — — (16,151 ) Cash tender and redemption of the 2021 Notes, including premium — (528,847 ) — — — (528,847 ) Other — (143 ) — — — (143 ) Net cash (used in) provided by financing activities (7,670 ) (371,124 ) (347,567 ) (58,404 ) 48 (784,717 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — — (3,899 ) — (3,899 ) (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (7,670 ) (610,047 ) (3,297 ) 6,380 — (614,634 ) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 13,560 1,421,251 8,808 143,375 — 1,586,994 CASH AND CASH EQUIVALENTS, END OF PERIOD $ 5,890 $ 811,204 $ 5,511 $ 149,755 $ — $ 972,360

DESCRIPTION OF THE BUSINESS - N

DESCRIPTION OF THE BUSINESS - Narratives (Details)	Dec. 30, 2017
Accounting Policies [Abstract]
Percentage of ownership in subsidiary	100.00%

ACQUISITIONS - Narratives (Deta

ACQUISITIONS - Narratives (Details) - USD ($) $ in Thousands	Jan. 26, 2018	Feb. 22, 2017	Dec. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired			$ 0	$ 30,002
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]
Business Acquisition Purchase Price Adjustment					$ 1,000
Tax benefit recognition period (in years)			15 years
Amount of goodwill expected to be tax deductible			$ 66,000
Payments to Acquire Businesses, Net of Cash Acquired					106,300
Amount of goodwill expected to not be tax deductible			$ 9,000
Schroth [Member]
Business Acquisition [Line Items]
Business acquisition cost		$ 89,700
Business Acquisition Purchase Price Adjustment					$ 800
Payments to Acquire Businesses, Net of Cash Acquired		79,700
Business Combination, Consideration Transferred, Liabilities Incurred		$ 10,000
Schroth [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Divestiture, Sale Price	$ 61,400

EARNINGS PER SHARE (TWO-CLASS36

EARNINGS PER SHARE (TWO-CLASS METHOD) - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Numerator for earnings per share:
Net income	$ 314,775	$ 118,871
INCOME FROM CONTINUING OPERATIONS	312,011	118,871
Less dividends paid on participating securities	(56,148)	(95,971)
Net Income Loss Attributable to Continuing Operations Available To Common Stockholders Basic And Vested Options Deemed Participating Securities	255,863	22,900
Income from discontinued operations	2,764	0
Net income applicable to common stock - basic and diluted	$ 258,627	$ 22,900
Denominator for basic and diluted earnings per share under the two-class method, in shares:
Weighted average common shares outstanding	52,024	53,365
Vested options deemed participating securities	3,576	3,159
Basic and diluted (in shares)	55,600	56,524
Net earnings per share from continuing operations--basic and diluted	$ 4.60	$ 0.41
Net earnings per share from discontinued operations--basic and diluted	0.05	0
Basic and diluted earnings per share (in dollars per share)	$ 4.65	$ 0.41

INVENTORIES - Schedule of Inven

INVENTORIES - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 30, 2017
Inventory Disclosure [Abstract]
Raw materials and purchased component parts	$ 514,300	$ 496,899
Work-in-progress	182,132	187,009
Finished goods	134,784	131,548
Total	831,216	815,456
Reserves for excess and obsolete inventory	(87,348)	(84,775)
Inventories - Net	$ 743,868	$ 730,681

INTANGIBLE ASSETS - Intangible

INTANGIBLE ASSETS - Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 2,086,431	$ 2,115,249
Intangible Assets, Accumulated Amortization	388,999	397,387
Total	1,697,432	1,717,862
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,289,693	1,292,719
Accumulated Amortization	367,535	351,638
Net	922,158	941,081
Order backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,700	29,000
Accumulated Amortization	1,577	26,668
Net	1,123	2,332
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	63,403	63,599
Accumulated Amortization	19,887	19,081
Net	43,516	44,518
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Gross	730,635	729,931
Indefinite-Lived Intangible Assets, Accumulated Amortization	0	0
Intangible Assets (Excluding Goodwill), Net	$ 730,635	$ 729,931

INTANGIBLE ASSETS - Summary of

INTANGIBLE ASSETS - Summary of changes in carrying value of Goodwill (Details) $ in Thousands	3 Months Ended
	Dec. 30, 2017USD ($)
Goodwill [Roll Forward]
Balance at beginning of period	$ 5,745,338
Purchase price allocation adjustments	4,370
Currency translation adjustment	(1,385)
Balance at end of period	5,751,093
Power & Control
Goodwill [Roll Forward]
Balance at beginning of period	3,269,981
Purchase price allocation adjustments	4,370
Currency translation adjustment	0
Balance at end of period	3,274,351
Airframe
Goodwill [Roll Forward]
Balance at beginning of period	2,382,082
Purchase price allocation adjustments	0
Currency translation adjustment	(1,385)
Balance at end of period	2,383,467
Non- aviation
Goodwill [Roll Forward]
Balance at beginning of period	93,275
Purchase price allocation adjustments	0
Currency translation adjustment	0
Balance at end of period	$ 93,275

INTANGIBLE ASSETS - Narratives

INTANGIBLE ASSETS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 17,112	$ 25,531
Estimated Amortization Expense, 2017	68,900
Estimated Amortization Expense, 2018	67,100
Estimated Amortization Expense, 2019	67,100
Estimated Amortization Expense, 2020	67,100
Estimated Amortization Expense, 2021	67,100
Estimated Amortization Expense, 2022	$ 67,100

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Detail) - USD ($) $ in Thousands		Dec. 30, 2017	Sep. 30, 2017
Debt Instrument [Line Items]
Gross Amount		$ 11,555,567	$ 11,573,009
Debt Issuance Costs		(92,979)	(95,169)
Original Issue Discount or Premium		(15,054)	(14,766)
Short-term borrowings - trade receivable securitization facility		299,710	299,587
Total debt outstanding		11,447,534	11,463,074
Long-term Debt, Current Maturities, Net		69,214	69,454
Long-term Debt, Excluding Current Maturities, Gross		11,485,791	11,502,978
Deferred Finance Costs, Excluding Current Maturities		(92,417)	(94,592)
Debt Instrument, Unamortized Discount, Excluding Current Maturities		(15,054)	(14,766)
Long-term debt		11,378,320	11,393,620
Term loans
Debt Instrument [Line Items]
Gross Amount		6,955,567	6,973,009
Debt Issuance Costs		(63,216)	(64,104)
Original Issue Discount or Premium		(19,099)	(18,948)
Total debt outstanding	[1]	$ 6,873,252	$ 6,889,957
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		(2,979)	(3,243)
Original Issue Discount or Premium		0	0
Total debt outstanding	[1]	$ 547,021	$ 546,757
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		(6,581)	(6,941)
Original Issue Discount or Premium		0	0
Total debt outstanding	[1]	$ 1,143,419	$ 1,143,059
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		(7,748)	(8,042)
Original Issue Discount or Premium		0	0
Total debt outstanding	[1]	$ 1,192,252	$ 1,191,958
Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Interest rate		6.50%	6.50%
Gross Amount		$ 750,000	$ 750,000
Debt Issuance Costs		(3,901)	(4,033)
Debt Instrument, Unamortized Premium		4,045	4,182
Total debt outstanding	[1]	$ 750,144	$ 750,149
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		(8,554)	(8,806)
Original Issue Discount or Premium		0	0
Total debt outstanding	[1]	941,446	941,194
Asset-backed Securities
Debt Instrument [Line Items]
Short-term borrowings—trade receivable securitization facility, Gross		300,000	300,000
Debt Issuance Costs		(290)	(413)
Original Issue Discount or Premium		0	0
Short-term borrowings - trade receivable securitization facility	[1]	299,710	299,587
Less current portion
Debt Instrument [Line Items]
Debt Issuance Costs		(562)	(577)
Original Issue Discount or Premium		0	0
Long-term Debt, Current Maturities, Gross		69,776	70,031
Long-term Debt, Current Maturities, Net		$ 69,214	$ 69,454
[1]	The carrying amount of the debt instrument is presented net of the debt issuance costs. Refer to Note 8, "Debt," for gross carrying amounts.

DEBT - Narratives (Details)

DEBT - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Refinancing Costs	$ 1,113	$ 32,084
Fourth Amendment to Second Amended And Restated Credit Agreement [Member] | Fourth Amendment to Second Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Refinancing Costs	600
Debt Issuance Costs, Gross	2,900
Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Debt Instrument [Line Items]
Write off of Deferred Debt Issuance Cost	500
Term loans | Existing Tranche D amount Converted to Tranche F [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 798,000
Term loans | Tranche E and Tranche F [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%

INCOME TAXES - Narratives (Deta

INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	Jan. 01, 2018	Dec. 30, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		35.00%
Effective income tax rate		(63.40%)	14.40%
Unrecognized tax benefits		$ 8.7			$ 8.7
Tax rate effect		8.7			$ 8.7
Reduction in tax position in next 12 months		0.6
U.S. Tax Cuts and Jobs Act Effective 2018 [Member]
Deferred Federal Income Tax Expense (Benefit)		(170.2)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount		23.1
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ (147.1)
U.S. Tax Cuts and Jobs Act Effective 2018 [Member] | Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent				24.50%
Subsequent Event [Member] | U.S. Tax Cuts and Jobs Act Effective 2018 [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%

FAIR VALUE MEASUREMENTS - Carry

FAIR VALUE MEASUREMENTS - Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands		Dec. 30, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 857,862	$ 650,561	$ 972,360	$ 1,586,994
Short-term borrowings - trade receivable securitization facility		299,710	299,587
Long-term Debt		11,447,534	11,463,074
Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest Rate Cash Flow Hedge Asset at Carrying Value	[1]	14,131	12,904
Interest rate cap agreements	[1]	11,892	2,905
Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[2]	12,488	20,740
Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements	[3]	1,173	9,731
Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	6,873,252	6,889,957
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents, Fair Value		857,862	650,561
Level 2 | Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate cap agreements, Fair Value	[1]	14,131	12,904
Interest Rate Swap Asset at Fair Value	[1]	11,892	2,905
Level 2 | Accrued Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[2]	12,488	20,740
Level 2 | Other Noncurrent Liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate swap agreements, Fair Value	[3]	1,173	9,731
Level 2 | Term loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion, Fair Value		6,953,393	6,965,628
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]	547,021	546,757
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		556,875	558,250
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]	1,143,419	1,143,059
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		1,170,125	1,178,750
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]	1,192,252	1,191,958
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		1,224,000	1,236,000
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]	750,144	750,149
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		767,241	776,807
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]	941,446	941,194
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		959,500	971,375
Asset-backed Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings - trade receivable securitization facility	[4]	299,710	299,587
Asset-backed Securities | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings - trade receivable securitization facility, Fair Value		$ 299,710	$ 299,587
[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. Refer to Note 8, "Debt," for gross carrying amounts.

DERIVATIVES AND HEDGING ACTIV45

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Notional Amounts of Outstanding Derivatives (Details) - USD ($)		3 Months Ended
		Dec. 30, 2017	Dec. 31, 2016
Tranche F | Interest rate cap beginning June 30, 2020 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750,000,000
Tranche F | Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount		$ 500,000,000
Derivative, Fixed Interest Rate		4.65%
Derivative, Variable Interest Rate		1.90%
Derivative, Basis Spread on Variable Rate		2.75%
Tranche F | Interest rate swap June 28, 2016 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 1,000,000,000
Derivative, Fixed Interest Rate		4.55%
Derivative, Variable Interest Rate		1.80%
Derivative, Basis Spread on Variable Rate		2.75%
Tranche F | Interest rate swap beginning March 31, 2016 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750,000,000
Derivative, Fixed Interest Rate		5.55%
Derivative, Variable Interest Rate		2.80%
Derivative, Basis Spread on Variable Rate		2.75%
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 beginning June 30, 2020 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750,000,000
Derivative, Fixed Interest Rate		5.25%
Derivative, Variable Interest Rate		2.50%
Derivative, Basis Spread on Variable Rate		2.75%
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%
Tranche C | Interest rate swap beginning September 30, 2017 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 400,000,000
Derivative, Fixed Interest Rate		4.90%
Derivative, Variable Interest Rate		1.90%
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 [Member]
Derivative [Line Items]
Interest Expense	[1]	$ 970,000	$ 956,000
[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activities,” for additional information).

DERIVATIVES AND HEDGING ACTIV46

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Interest Rate Derivatives (Details) - USD ($) $ in Thousands		Dec. 30, 2017	Sep. 30, 2017
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		$ 34,663	$ 22,139
Derivative Asset, Fair Value, Gross Liability		(22,301)	(36,801)
Derivative Asset, Collateral, Obligation to Return Cash, Offset		(8,642)	(6,330)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset		8,642	6,330
Derivative Asset	[1]	26,021	15,809
Derivative Liability	[1]	(13,659)	(30,471)
Interest Rate Cap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		14,131	12,904
Derivative Asset, Fair Value, Gross Liability		0	0
Interest Rate Swap
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		20,532	9,235
Derivative Asset, Fair Value, Gross Liability		$ (22,301)	$ (36,801)
[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 ACTIV47

DERIVATIVES AND HEDGING ACTIVITIES - Narratives (Details) - USD ($)		3 Months Ended
		Dec. 30, 2017	Dec. 31, 2016
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		$ 16,900,000
Interest Rate Cap
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Gross Amount to be Transferred		9,800,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Tax to be Transferred		2,700,000
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 beginning June 30, 2020 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750,000,000
Derivative, Fixed Interest Rate		5.25%
Derivative, Variable Interest Rate		2.50%
Derivative, Basis Spread on Variable Rate		2.75%
Tranche F | Interest rate cap agreements beginning June 30, 2016 [Member]
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		$ 500,000,000
Derivative, Fixed Interest Rate		4.65%
Derivative, Variable Interest Rate		1.90%
Derivative, Basis Spread on Variable Rate		2.75%
Tranche F | Interest rate swap June 28, 2016 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 1,000,000,000
Derivative, Fixed Interest Rate		4.55%
Derivative, Variable Interest Rate		1.80%
Derivative, Basis Spread on Variable Rate		2.75%
Tranche F | Interest rate swap beginning March 31, 2016 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750,000,000
Derivative, Fixed Interest Rate		5.55%
Derivative, Variable Interest Rate		2.80%
Derivative, Basis Spread on Variable Rate		2.75%
Tranche E | Interest rate cap beginning September 30, 2015 [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 750,000,000
Derivative, Cap Interest Rate		2.50%
Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income [Member]
Derivative [Line Items]
Interest Expense	[1]	$ 970,000	$ 956,000
[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activities,” for additional information).

SEGMENTS - Narratives (Details)

SEGMENTS - Narratives (Details)	3 Months Ended
	Dec. 30, 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
	Dec. 30, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net Sales	$ 847,960	$ 814,018
Operating Segments | Power & Control
Segment Reporting Information [Line Items]
Net Sales	482,718	435,832
Operating Segments | Airframe
Segment Reporting Information [Line Items]
Net Sales	333,392	348,664
Operating Segments | Non- aviation
Segment Reporting Information [Line Items]
Net Sales	$ 31,850	$ 29,522

SEGMENTS - EBITDA Defined by Se

SEGMENTS - EBITDA Defined by Segment to Consolidated Income Before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	$ 401,533	$ 381,195
Interest expense - net	160,933	146,004
Stock compensation expense	11,113	10,020
Refinancing Costs	1,113	32,084
Income from continuing operations before income taxes	190,964	138,921
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	412,190	390,724
Operating Segments | Power & Control
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	244,775	212,918
Operating Segments | Airframe
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	158,419	168,529
Operating Segments | Non- aviation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	8,996	9,277
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	10,657	9,529
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization expense	30,639	38,048
Interest expense - net	160,933	146,004
Acquisition-related costs	2,074	18,568
Stock compensation expense	11,113	10,020
Refinancing Costs	1,113	32,084
Other, net	$ 4,697	$ (2,450)

SEGMENTS - Total Assets by Segm

SEGMENTS - Total Assets by Segment (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 30, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 10,112,127	$ 9,975,661
Operating Segments | Power & Control
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,112,315	5,135,459
Operating Segments | Airframe
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,888,862	3,923,172
Operating Segments | Non- aviation
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	224,934	224,936
Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	809,768	614,594
Discontinued Operations, Held-for-sale [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 76,248	$ 77,500

ACCUMULATED OTHER COMPREHENSI52

ACCUMULATED OTHER COMPREHENSIVE LOSS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Equity [Abstract]
Other Comprehensive Loss, Derivatives Qualifying as Hedges, Tax	$ (10,435)	$ (23,117)

ACCUMULATED OTHER COMPREHENSI53

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive Loss (Details) $ in Thousands	3 Months Ended
	Dec. 30, 2017USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (85,143)
Current-period other comprehensive gain	22,697
Amounts reclassified from AOCI related to interest rate cap agreements	703
Balance at end of period	(61,743)
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	(26,669)	[1]
Current-period other comprehensive gain	17,545	[1]
Amounts reclassified from AOCI related to interest rate cap agreements	(703)	[1]
Balance at end of period	(8,421)	[1]
Defined benefit pension plan activity
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(16,365)
Current-period other comprehensive gain	0
Amounts reclassified from AOCI related to interest rate cap agreements	0
Balance at end of period	(16,365)
Currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(42,109)
Current-period other comprehensive gain	5,152
Amounts reclassified from AOCI related to interest rate cap agreements	0
Balance at end of period	$ (36,957)
[1]	Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(10,435) and $(23,117) for the thirteen week periods ended December 30, 2017 and December 31, 2016, respectively.

ACCUMULATED OTHER COMPREHENSI54

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Amounts Recognized in Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended
		Dec. 30, 2017	Dec. 31, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Deferred tax benefit from redesignated interest rate cap agreements		$ (121,047)	$ 20,050
Unrealized (loss) gain on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization from redesignated interest rate cap agreements (1)	[1]	970	956
Deferred tax benefit from redesignated interest rate cap agreements		(267)	(357)
Losses reclassified into earnings, net of tax		$ 703	$ 599
[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activities,” for additional information).

DISCONTINUED OPERATIONS Narrati

DISCONTINUED OPERATIONS Narrative (Details) - USD ($) $ in Thousands	Jan. 26, 2018	Dec. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations		$ 2,764	$ 0
Total assets of discontinued operations		76,282		$ 77,500
Total liabilities of discontinued operations		$ 13,439		17,304
Subsequent Event [Member] | Schroth [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture, Sale Price	$ 61,400
Schroth [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill, Impairment Loss				$ 32,000

DISCONTINUED OPERATIONS Schedul

DISCONTINUED OPERATIONS Schedule of Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
NET SALES	$ 847,960	$ 814,018
Income from discontinued operations	2,764	$ 0
Trade accounts receivable - Net	556,743		$ 636,127
Inventories - Net	743,868		730,681
Prepaid expenses and other	36,578		38,683
PROPERTY, PLANT AND EQUIPMENT - NET	327,253		324,924
GOODWILL	5,751,093		5,745,338
OTHER INTANGIBLE ASSETS - NET	1,697,432		1,717,862
OTHER	65,016		53,985
Total assets of discontinued operations	76,282		77,500
Accounts payable	145,045		148,761
Accrued liabilities	296,013		335,888
DEFERRED INCOME TAXES	339,439		500,949
Total liabilities of discontinued operations	13,439		17,304
Discontinued Operations, Held-for-sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
NET SALES	9,129
Income from discontinued operations before income taxes	810
Income tax provision	(1,954)
Income from discontinued operations	2,764
Trade accounts receivable - Net	4,414		5,975
Inventories - Net	8,971		9,060
Prepaid expenses and other	560		809
PROPERTY, PLANT AND EQUIPMENT - NET	4,544		4,367
GOODWILL	27,251		26,783
OTHER INTANGIBLE ASSETS - NET	29,868		29,841
OTHER	674		665
Total assets of discontinued operations	76,282		77,500
Accounts payable	517		1,247
Accrued liabilities	9,597		12,801
DEFERRED INCOME TAXES	3,325		3,256
Total liabilities of discontinued operations	$ 13,439		$ 17,304

SUPPLEMENTAL GUARANTOR INFORM57

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 857,862	$ 650,561	$ 972,360	$ 1,586,994
Trade accounts receivable - Net	556,743	636,127
Inventories - Net	743,868	730,681
Total assets of discontinued operations	76,282	77,500
Prepaid expenses and other	36,578	38,683
Total current assets	2,271,333	2,133,552
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	0	0
PROPERTY, PLANT AND EQUIPMENT - NET	327,253	324,924
GOODWILL	5,751,093	5,745,338
OTHER INTANGIBLE ASSETS - NET	1,697,432	1,717,862
OTHER	65,016	53,985
TOTAL ASSETS	10,112,127	9,975,661
Current portion of long-term debt	69,214	69,454
Short-term borrowings - trade receivable securitization facility	299,710	299,587
Accounts payable	145,045	148,761
Accrued liabilities	296,013	335,888
Total liabilities of discontinued operations	13,439	17,304
Total current liabilities	823,421	870,994
LONG-TERM DEBT	11,378,320	11,393,620
DEFERRED INCOME TAXES	339,439	500,949
OTHER NON-CURRENT LIABILITIES	170,660	161,302
Total liabilities	12,711,840	12,926,865
STOCKHOLDERS’ (DEFICIT) EQUITY	(2,599,713)	(2,951,204)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	10,112,127	9,975,661
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Trade accounts receivable - Net	(40,849)	(41,749)
Inventories - Net	(3,457)	(2,100)
Total assets of discontinued operations	0	0
Prepaid expenses and other	0	0
Total current assets	(44,306)	(43,849)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(16,563,561)	(15,876,264)
PROPERTY, PLANT AND EQUIPMENT - NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - NET	0	0
OTHER	0	0
TOTAL ASSETS	(16,607,867)	(15,920,113)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	(40,226)	(41,566)
Accrued liabilities	0	0
Total liabilities of discontinued operations	0	0
Total current liabilities	(40,226)	(41,566)
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	(40,226)	(41,566)
STOCKHOLDERS’ (DEFICIT) EQUITY	(16,567,641)	(15,878,547)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(16,607,867)	(15,920,113)
TransDigm Group
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	3,492	2,416	5,890	13,560
Trade accounts receivable - Net	0	0
Inventories - Net	0	0
Total assets of discontinued operations	0	0
Prepaid expenses and other	0	0
Total current assets	3,492	2,416
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(2,603,205)	(2,953,620)
PROPERTY, PLANT AND EQUIPMENT - NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - NET	0	0
OTHER	0	0
TOTAL ASSETS	(2,599,713)	(2,951,204)
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 liabilities of discontinued operations	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	(2,599,713)	(2,951,204)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(2,599,713)	(2,951,204)
TransDigm Inc.
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	758,928	439,473	811,204	1,421,251
Trade accounts receivable - Net	0	0
Inventories - Net	47,848	47,051
Total assets of discontinued operations	0	0
Prepaid expenses and other	4,606	4,746
Total current assets	811,382	491,270
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	10,090,643	10,263,999
PROPERTY, PLANT AND EQUIPMENT - NET	15,675	16,032
GOODWILL	82,454	85,905
OTHER INTANGIBLE ASSETS - NET	27,264	27,620
OTHER	32,553	20,316
TOTAL ASSETS	11,059,971	10,905,142
Current portion of long-term debt	69,214	69,454
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	14,724	14,712
Accrued liabilities	141,893	180,916
Total liabilities of discontinued operations	0	0
Total current liabilities	225,831	265,082
LONG-TERM DEBT	11,378,320	11,393,620
DEFERRED INCOME TAXES	280,563	442,415
OTHER NON-CURRENT LIABILITIES	71,630	61,347
Total liabilities	11,956,344	12,162,464
STOCKHOLDERS’ (DEFICIT) EQUITY	(896,373)	(1,257,322)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	11,059,971	10,905,142
Subsidiary Guarantors
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	314	(203)	5,511	8,808
Trade accounts receivable - Net	23,880	25,069
Inventories - Net	583,118	571,712
Total assets of discontinued operations	5,440	6,428
Prepaid expenses and other	22,971	24,141
Total current assets	635,723	627,147
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	8,019,533	7,599,210
PROPERTY, PLANT AND EQUIPMENT - NET	263,532	261,434
GOODWILL	5,003,855	4,996,034
OTHER INTANGIBLE ASSETS - NET	1,419,518	1,438,006
OTHER	26,216	27,567
TOTAL ASSETS	15,368,377	14,949,398
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	134,139	137,948
Accrued liabilities	102,232	103,902
Total liabilities of discontinued operations	0	0
Total current liabilities	236,371	241,850
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	127	(99)
OTHER NON-CURRENT LIABILITIES	71,927	73,245
Total liabilities	308,425	314,996
STOCKHOLDERS’ (DEFICIT) EQUITY	15,059,952	14,634,402
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	15,368,377	14,949,398
Non- Guarantor Subsidiaries
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	95,128	208,875	$ 149,755	$ 143,375
Trade accounts receivable - Net	573,712	652,807
Inventories - Net	116,359	114,018
Total assets of discontinued operations	70,842	71,072
Prepaid expenses and other	9,001	9,796
Total current assets	865,042	1,056,568
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	1,056,590	966,675
PROPERTY, PLANT AND EQUIPMENT - NET	48,046	47,458
GOODWILL	664,784	663,399
OTHER INTANGIBLE ASSETS - NET	250,650	252,236
OTHER	6,247	6,102
TOTAL ASSETS	2,891,359	2,992,438
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	299,710	299,587
Accounts payable	36,408	37,667
Accrued liabilities	51,888	51,070
Total liabilities of discontinued operations	13,439	17,304
Total current liabilities	401,445	405,628
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	58,749	58,633
OTHER NON-CURRENT LIABILITIES	27,103	26,710
Total liabilities	487,297	490,971
STOCKHOLDERS’ (DEFICIT) EQUITY	2,404,062	2,501,467
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$ 2,891,359	$ 2,992,438

SUPPLEMENTAL GUARANTOR INFORM58

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Condensed Income Statements, Captions [Line Items]
NET SALES	$ 847,960	$ 814,018
COST OF SALES	371,310	369,763
GROSS PROFIT	476,650	444,255
SELLING AND ADMINISTRATIVE EXPENSES	106,528	101,715
AMORTIZATION OF INTANGIBLE ASSETS	17,112	25,531
(LOSS) INCOME FROM OPERATIONS	353,010	317,009
INTEREST EXPENSE - NET	160,933	146,004
REFINANCING COSTS	1,113	32,084
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	190,964	138,921
INCOME TAX PROVISION	(121,047)	20,050
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	312,011	118,871
Income from discontinued operations	2,764	0
NET INCOME	314,775	118,871
OTHER COMPREHENSIVE INCOME, NET OF TAX	23,400	10,723
TOTAL COMPREHENSIVE INCOME (LOSS)	338,175	129,594
Eliminations
Condensed Income Statements, Captions [Line Items]
NET SALES	(19,060)	(15,284)
COST OF SALES	(17,703)	(15,284)
GROSS PROFIT	(1,357)	0
SELLING AND ADMINISTRATIVE EXPENSES	2,219	0
AMORTIZATION OF INTANGIBLE ASSETS	0	0
(LOSS) INCOME FROM OPERATIONS	(3,576)	0
INTEREST EXPENSE - NET	0	0
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	624,694	413,859
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	(628,270)	(413,859)
INCOME TAX PROVISION	0	0
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(628,270)
Income from discontinued operations	0
NET INCOME	(628,270)	(413,859)
OTHER COMPREHENSIVE INCOME, NET OF TAX	(41,326)	15,913
TOTAL COMPREHENSIVE INCOME (LOSS)	(669,596)	(397,946)
TransDigm Group
Condensed Income Statements, Captions [Line Items]
NET SALES	0	0
COST OF SALES	0	0
GROSS PROFIT	0	0
SELLING AND ADMINISTRATIVE EXPENSES	0	0
AMORTIZATION OF INTANGIBLE ASSETS	0	0
(LOSS) INCOME FROM OPERATIONS	0	0
INTEREST EXPENSE - NET	0	0
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	(314,775)	(118,871)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	314,775	118,871
INCOME TAX PROVISION	0	0
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	314,775
Income from discontinued operations	0
NET INCOME	314,775	118,871
OTHER COMPREHENSIVE INCOME, NET OF TAX	23,400	10,723
TOTAL COMPREHENSIVE INCOME (LOSS)	338,175	129,594
TransDigm Inc.
Condensed Income Statements, Captions [Line Items]
NET SALES	36,128	30,617
COST OF SALES	19,964	17,253
GROSS PROFIT	16,164	13,364
SELLING AND ADMINISTRATIVE EXPENSES	24,519	24,320
AMORTIZATION OF INTANGIBLE ASSETS	357	189
(LOSS) INCOME FROM OPERATIONS	(8,712)	(11,145)
INTEREST EXPENSE - NET	165,860	148,188
REFINANCING COSTS	1,113	32,084
EQUITY IN INCOME OF SUBSIDIARIES	(309,919)	(294,988)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	134,234	103,571
INCOME TAX PROVISION	(180,541)	(15,300)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	314,775
Income from discontinued operations	0
NET INCOME	314,775	118,871
OTHER COMPREHENSIVE INCOME, NET OF TAX	18,932	38,772
TOTAL COMPREHENSIVE INCOME (LOSS)	333,707	157,643
Subsidiary Guarantors
Condensed Income Statements, Captions [Line Items]
NET SALES	685,362	682,919
COST OF SALES	277,662	299,661
GROSS PROFIT	407,700	383,258
SELLING AND ADMINISTRATIVE EXPENSES	(85,640)	62,699
AMORTIZATION OF INTANGIBLE ASSETS	14,693	23,308
(LOSS) INCOME FROM OPERATIONS	478,647	297,251
INTEREST EXPENSE - NET	281	137
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	478,366	297,114
INCOME TAX PROVISION	54,938	34,606
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	423,428
Income from discontinued operations	1,686
NET INCOME	425,114	262,508
OTHER COMPREHENSIVE INCOME, NET OF TAX	8,975	14,619
TOTAL COMPREHENSIVE INCOME (LOSS)	434,089	277,127
Non- Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
NET SALES	145,530	115,766
COST OF SALES	91,387	68,133
GROSS PROFIT	54,143	47,633
SELLING AND ADMINISTRATIVE EXPENSES	165,430	14,696
AMORTIZATION OF INTANGIBLE ASSETS	2,062	2,034
(LOSS) INCOME FROM OPERATIONS	(113,349)	30,903
INTEREST EXPENSE - NET	(5,208)	(2,321)
REFINANCING COSTS	0	0
EQUITY IN INCOME OF SUBSIDIARIES	0	0
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	(108,141)	33,224
INCOME TAX PROVISION	4,556	744
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(112,697)
Income from discontinued operations	1,078
NET INCOME	(111,619)	32,480
OTHER COMPREHENSIVE INCOME, NET OF TAX	13,419	(69,304)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ (98,200)	$ (36,824)

SUPPLEMENTAL GUARANTOR INFORM59

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 292,811	$ 225,791
Capital expenditures	(15,290)	(21,807)
Payments made in connection with acquisitions	0	(30,002)
Net cash used in investing activities	(15,290)	(51,809)
Intercompany activities	0	0
Proceeds from exercise of stock options	7,290	3,648
Special dividend and dividend equivalent payments	(56,148)	(1,375,998)
Proceeds from term loans, net	793,864	1,132,774
Repayment on term loans	(815,631)	(16,151)
Cash tender and redemption of senior subordinated notes due 2021, including premium	0	(528,847)
Other	(362)	(143)
Net cash provided by (used in) financing activities	(70,987)	(784,717)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	767	(3,899)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	207,301	(614,634)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	650,561	1,586,994	$ 1,586,994
CASH AND CASH EQUIVALENTS, END OF PERIOD	857,862	972,360	650,561
Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(1,779)	(48)
Capital expenditures	0	0
Payments made in connection with acquisitions		0
Net cash used in investing activities	0	0
Intercompany activities	1,779	48
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Proceeds from term loans, net	0	0
Repayment on term loans	0	0
Cash tender and redemption of senior subordinated notes due 2021, including premium		0
Other	0	0
Net cash provided by (used in) financing activities	1,779	48
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0	0
TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	0	0
Capital expenditures	0	0
Payments made in connection with acquisitions		0
Net cash used in investing activities	0	0
Intercompany activities	50,213	1,364,680
Proceeds from exercise of stock options	7,290	3,648
Special dividend and dividend equivalent payments	(56,148)	(1,375,998)
Proceeds from term loans, net	0	0
Repayment on term loans	0	0
Cash tender and redemption of senior subordinated notes due 2021, including premium		0
Other	(279)	0
Net cash provided by (used in) financing activities	1,076	(7,670)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,076	(7,670)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	2,416	13,560	13,560
CASH AND CASH EQUIVALENTS, END OF PERIOD	3,492	5,890	2,416
TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(157,604)	(208,567)
Capital expenditures	(268)	(354)
Payments made in connection with acquisitions		(30,002)
Net cash used in investing activities	(268)	(30,356)
Intercompany activities	499,177	(958,757)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Proceeds from term loans, net	793,864	1,132,774
Repayment on term loans	(815,631)	(16,151)
Cash tender and redemption of senior subordinated notes due 2021, including premium		(528,847)
Other	(83)	(143)
Net cash provided by (used in) financing activities	477,327	(371,124)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	319,455	(610,047)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	439,473	1,421,251	1,421,251
CASH AND CASH EQUIVALENTS, END OF PERIOD	758,928	811,204	439,473
Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	482,518	364,105
Capital expenditures	(13,836)	(19,835)
Payments made in connection with acquisitions		0
Net cash used in investing activities	(13,836)	(19,835)
Intercompany activities	(468,165)	(347,567)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Proceeds from term loans, net	0	0
Repayment on term loans	0	0
Cash tender and redemption of senior subordinated notes due 2021, including premium		0
Other	0	0
Net cash provided by (used in) financing activities	(468,165)	(347,567)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	517	(3,297)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	(203)	8,808	8,808
CASH AND CASH EQUIVALENTS, END OF PERIOD	314	5,511	(203)
Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(30,324)	70,301
Capital expenditures	(1,186)	(1,618)
Payments made in connection with acquisitions		0
Net cash used in investing activities	(1,186)	(1,618)
Intercompany activities	(83,004)	(58,404)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Proceeds from term loans, net	0	0
Repayment on term loans	0	0
Cash tender and redemption of senior subordinated notes due 2021, including premium		0
Other	0	0
Net cash provided by (used in) financing activities	(83,004)	(58,404)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	767	(3,899)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(113,747)	6,380
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	208,875	143,375	143,375
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 95,128	$ 149,755	$ 208,875

SUPPLEMENTAL GUARANTOR INFORM60

SUPPLEMENTAL GUARANTOR INFORMATION Narrative (Details)	Dec. 30, 2017
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiary	100.00%