CPI International Holding 10-Q 9 Feb 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jan. 01, 2016	Feb. 09, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	CPI International Holding Corp.
Entity Central Index Key	1,515,003
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 1, 2016
Entity Common Stock, Shares Outstanding		1,110

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Current Assets:
Cash and cash equivalents	$ 34,234	$ 37,514
Restricted cash	1,724	1,681
Accounts receivable, net	50,064	61,750
Inventories	107,773	103,276
Prepaid and other current assets	7,200	6,200
Total current assets	200,995	210,421
Property, plant, and equipment, net	77,159	78,592
Intangible assets, net	259,492	263,273
Goodwill	215,434	215,434
Other long-term assets	3,328	3,424
Total assets	756,408	771,144
Current Liabilities:
Current portion of long-term debt	3,100	3,100
Accounts payable	26,498	30,349
Accrued expenses	31,450	44,106
Product warranty	5,460	5,304
Income taxes payable	988	1,154
Advance payments from customers	16,955	13,037
Total current liabilities	84,451	97,050
Deferred tax liabilities	90,217	91,227
Long-term debt:
Principal, less current portion	544,475	545,250
Less unamortized original issue discount	(3,963)	(4,400)
Less unamortized debt issuance costs	(10,435)	(11,084)
Long-term portion	530,077	529,766
Other long-term liabilities	6,290	6,384
Total liabilities	$ 711,035	$ 724,427
Commitments and contingencies
Stockholders’ equity:
Common stock ($0.01 par value, 2 shares authorized: 1 share issued and outstanding)	$ 0	$ 0
Additional paid-in capital	26,810	26,565
Accumulated other comprehensive loss	(2,374)	(1,995)
Retained earnings	20,937	22,147
Total stockholders' equity	45,373	46,717
Total liabilities and stockholders' equity	$ 756,408	$ 771,144

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares shares in Thousands	Jan. 01, 2016	Oct. 02, 2015
Stockholders’ equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	2	2
Common stock, shares issued (in shares)	1	1
Common stock, shares outstanding (in shares)	1	1

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Sales	$ 110,682	$ 110,674
Cost of sales, including $906 and $0 of utilization of net increase in cost basis of inventory due to purchase accounting, respectively	81,784	78,051
Gross profit	28,898	32,623
Operating costs and expenses:
Research and development	3,893	3,595
Selling and marketing	6,529	5,667
General and administrative	8,118	8,189
Amortization of acquisition-related intangible assets	3,558	2,547
Total operating costs and expenses	22,098	19,998
Operating income	6,800	12,625
Interest expense, net	9,723	9,039
(Loss) income before income taxes	(2,923)	3,586
Income tax (benefit) expense	(1,713)	603
Net (loss) income	(1,210)	2,983
Other comprehensive loss, net of tax
Unrealized loss on cash flow hedges, net of tax	(379)	(676)
Total other comprehensive loss, net of tax	(379)	(676)
Comprehensive (loss) income	$ (1,589)	$ 2,307

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Statement of Comprehensive Income [Abstract]
Cost of sales, utilization of net increase in cost basis of inventory due to purchase accounting	$ 906	$ 0

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Cash flows from operating activities
Net cash provided by operating activities	$ 4,146	$ 9,920
Cash flows from investing activities
Capital expenditures	(1,925)	(1,651)
Acquisition, net of cash acquired	(363)	0
Net cash used in investing activities	(2,288)	(1,651)
Cash flows from financing activities
Payment of contingent consideration	(4,300)	0
Payment of debt issue costs	(63)	0
Repayment of borrowings under First Lien Term Loan	(775)	(775)
Net cash used in financing activities	(5,138)	(775)
Net (decrease) increase in cash and cash equivalents	(3,280)	7,494
Cash and cash equivalents at beginning of period	37,514	50,617
Cash and cash equivalents at end of period	34,234	58,111
Supplemental cash flow disclosures
Cash paid for interest	3,991	3,416
Cash paid (received) for income taxes, net	1,061	(669)
Decrease in accrued capital expenditures	$ 400	$ 143

The Company and a Summary of it

The Company and a Summary of its Significant Accounting Policies	3 Months Ended
	Jan. 01, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company and a Summary of its Significant Accounting Policies	The Company and a Summary of its Significant Accounting Policies The Company Unless the context requires otherwise, (i) “Holding LLC” refers to CPI International Holding LLC, (ii) “CPI International” or “Parent” refers to the issuer, CPI International Holding Corp., and (iii) “CPII” means CPI International, Inc. Holding LLC owns all of the outstanding common stock of CPI International, which in turn owns all of the outstanding common stock of CPII, which in turn owns all of the outstanding equity interests of Communications & Power Industries LLC (“CPI”) and Communications & Power Industries Canada Inc. (“CPI Canada”), CPI International’s main operating subsidiaries. The term “the Company” refers to CPI International and its direct and indirect subsidiaries on a consolidated basis. The Veritas Capital Fund IV, L.P. and its affiliates and certain members of CPII’s management beneficially own shares of CPI International’s common stock indirectly through their holdings in Holding LLC. Holding LLC, CPI International and CPII are holding companies with no material assets or operations other than their respective direct or indirect equity interests in CPI and CPI Canada and activities related thereto. The accompanying unaudited condensed consolidated financial statements represent the consolidated results and financial position of the Company. The Company develops, manufactures and globally distributes components and subsystems used in the generation, amplification, transmission and reception of microwave signals for a wide variety of systems including radar, electronic warfare and communications (satellite and point-to-point) systems for military and commercial applications, specialty products for medical diagnostic imaging and the treatment of cancer, as well as microwave and radio frequency (“RF”) energy generating products for various industrial and scientific pursuits. The Company has two reportable segments: RF products and satcom equipment. Basis of Presentation and Consolidation The Company’s fiscal year is the 52 - or 53 -week period that ends on the Friday nearest September 30. Fiscal years 2016 and 2015 comprise the 52 -week periods ending September 30, 2016 and October 2, 2015 , respectively. Each of the three months ended January 1, 2016 and January 2, 2015 included 13 weeks. All other period references are to the Company’s fiscal periods unless otherwise indicated. The accompanying unaudited condensed consolidated financial statements of the Company as of January 1, 2016 and for the three months ended January 1, 2016 and January 2, 2015 are unaudited and reflect all normal recurring adjustments which are, in the opinion of management, necessary for the fair presentation of such financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 2, 2015 filed with the Securities and Exchange Commission on December 10, 2015. The condensed consolidated balance sheet as of October 2, 2015 has been derived from the audited financial statements at that date. The results of operations and cash flows for the interim period ended January 1, 2016 are not necessarily indicative of results to be expected for the full year. Certain prior year amounts within the condensed consolidated balance sheets have been reclassified to conform to the current year presentation. Specifically, debt issuance costs and current deferred tax assets and current deferred tax liabilities have been reclassified due to recent accounting standard updates. See Note 2, “Recently Issued Accounting Standards” for additional information on these updates. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances, transactions and stockholdings have been eliminated in consolidation. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of sales and costs and expenses during the reporting period. On an ongoing basis, the Company evaluates its estimates, including those related to revenue recognition; inventory valuation; recoverability and valuation of recorded amounts of long-lived assets and identifiable intangible assets, including goodwill; recognition and measurement of current and deferred income tax assets and liabilities; and business combinations. The Company bases its estimates on various factors and information, which may include, but are not limited to, history and prior experience, experience of other enterprises in the same industry, new related events, current economic conditions and information from third-party professionals that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	3 Months Ended
	Jan. 01, 2016
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update that provides a single model for revenue arising from contracts with customers. This accounting standard update, which will supersede current revenue recognition guidance, requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of goods or services. In July 2015, the FASB approved a one-year deferral of the effective date of this accounting standard update. This accounting standard update is now effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. This accounting standard update will be effective for the Company beginning in the first quarter of fiscal year 2019. The guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. The Company is currently evaluating the impact the adoption will have on its consolidated results of operations, financial position or cash flows and related disclosures. The Company has not yet selected a transition method, nor has it determined the effect of the standard on its ongoing financial reporting. In April 2015, the FASB issued an accounting standard update that requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This accounting standard update requires retrospective adoption and is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted. The Company early adopted this accounting standard update beginning in the first quarter of fiscal year 2016. The new accounting standard update reduced other long-term assets and long-term debt on the Company’s consolidated balance sheet as of October 2, 2015 by $11.1 million representing the unamortized balance of deferred debt issuance costs at that date. The new accounting standard update had no impact on the Company’s consolidated results of operations or cash flows. In September 2015, the FASB issued an accounting standard update that replaces the requirement that an acquirer in a business combination account for measurement period adjustments retrospectively with a requirement that an acquirer recognize such adjustments in the reporting period in which the adjustment amounts are determined. This accounting standard update requires that the acquirer record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. For public business entities, this accounting standard update is effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The guidance is to be applied prospectively to adjustments to provisional amounts that occur after the effective date of the guidance, with earlier application permitted for financial statements that have not been issued. The Company early adopted this accounting standard update in the first quarter of fiscal year 2016. The new accounting standard update had no impact because there were no measurement period adjustments related to any prior business combinations in the quarter. In November 2015, the FASB issued an accounting standard update that requires deferred tax liabilities and assets be classified as noncurrent in the balance sheet. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this accounting standard update. The Company early adopted this accounting standard update retrospectively in the first quarter of fiscal year 2016. The new accounting standard update reduced current assets by $8.5 million , increased other long-term assets and reduced current liabilities by $0.1 million each, and reduced noncurrent deferred tax liabilities by $8.3 million on the Company’s consolidated balance sheet as of October 2, 2015 . The new accounting standard update had no impact on the Company’s consolidated results of operations or cash flows.

Business Combination (Notes)

Business Combination (Notes)	3 Months Ended
	Jan. 01, 2016
Business Acquisition
Business Combination Disclosure	Business Combination On September 17, 2015, the Company acquired all of the issued and outstanding equity securities of ASC Signal Holdings Corporation (“ASC Signal”), a Delaware corporation, for a payment of approximately $50.7 million in cash consideration, net of $2.2 million cash acquired, including a post-closing adjustment based on a determination of ASC Signal’s closing net working capital of $0.4 million paid in the three months ended January 1, 2016 . ASC Signal designs and builds advanced satellite communications, radar and high-frequency antennas and controllers used in commercial and government satellite communications, terrestrial communications, imagery and data transmission, and radar and intelligence applications. The results of ASC Signal’s operations were included in the Company’s satcom equipment segment and the Company’s consolidated results of operations beginning on the date of the acquisition. The purchase of the outstanding equity securities of ASC Signal was accounted for under the acquisition method of accounting, in which CPI is deemed to be the accounting acquirer. All assets acquired and liabilities assumed were recorded at their respective fair values at the acquisition date and the excess of the purchase price over the fair value of all assets acquired and liabilities assumed was recognized as goodwill. The following table sets forth a preliminary allocation of the total purchase price as of January 1, 2016 to the assets acquired and the liabilities assumed and the resulting goodwill based on the preliminary estimates of fair value. Purchase price $ 52,918 Less: Fair value of assets acquired: Net current assets (12,558 ) Property, plant and equipment (7,465 ) Identifiable intangible assets (25,750 ) Other long-term asset (2,817 ) (48,590 ) Add: Fair value of liabilities assumed: Long-term deferred tax liabilities 9,408 Other long-term liabilities 2,817 12,225 Goodwill $ 16,553 The other long-term asset and other long-term liability represent an environmental indemnification receivable and an environmental loss reserve, respectively, for environmental remediation efforts at ASC Signal’s Whitby, Ontario manufacturing facility. See Note 8, Contingencies, for more information. The areas of the purchase price allocation that are not yet finalized and are subject to change within the measurement period relate to personal property, deferred revenue, income and non-income tax-related items and the resulting goodwill adjustment. Measurement period adjustments are expected to be made to the preliminary purchase price allocation based on new information obtained in the period subsequent to the acquisition and for the period ending the earlier of one year from the acquisition date or when the valuation process is complete. No such adjustments were recorded in the three months ended January 1, 2016 . The fair value assigned to identifiable intangible assets acquired is determined using variations of the income approach. Under these methods, fair value is estimated based upon the present value of cash flows that the applicable asset is expected to generate. The valuation of tradenames and completed technology is based on the relief-from-royalty method, and backlog and customer relationship is valued using the excess earnings method. The royalty rates used in the relief-from-royalty method are based on both a return-on-asset method and market comparable rates. The excess earnings method requires for the Company to forecast future expected earnings of ASC Signal based on management’s best estimates derived from historical results and future projected demand of their offerings. The Company believes that these identifiable intangible assets will have no residual value after their estimated economic useful lives. The fair value of the identifiable intangible assets and their weighted-average useful lives are as follows: Estimated Fair Value Estimated Useful Life (years) Tradenames $ 3,050 15 Completed technology 11,150 15 Backlog 2,450 1 Customer relationship 9,100 14 Total identifiable intangible assets $ 25,750 All of the above identifiable intangible assets are definite-lived and are amortized over their estimated useful lives. Goodwill resulting from the ASC Signal acquisition is largely attributable to future growth opportunities within the Company’s communications and radar markets and is not deductible for income tax purposes. In connection with the ASC Signal acquisition, the Company incurred various direct costs totaling $0.6 million included in general and administrative in the condensed consolidated statement of comprehensive loss for the three months ended January 1, 2016 . These costs, which the Company expensed as incurred, consist primarily of professional fees payable to financial and legal advisors and an accrual for retention bonuses for ASC Signal's senior management. The following unaudited pro forma results of operations are presented as though the ASC Signal acquisition had occurred as of the beginning of the fiscal year 2014 or September 28, 2013, after giving effect to purchase accounting adjustments relating to depreciation and amortization of the revalued assets and debt incurred by the Company to partially fund the acquisition. The pro forma results of operations exclude the impact of certain charges that have resulted from or were in connection with the acquisition, including (i) the utilization of the net increase in the cost basis of inventory of $0.9 million , and (ii) amortization of backlog of $0.6 million for the three months ended January 1, 2016 . All other pro forma adjustments reflected in the supplemental pro forma results of operations are individually immaterial to each period presented. The pro forma results of operations are not necessarily indicative of the combined results that would have occurred had the acquisition been consummated as of the earliest period presented, nor are they necessarily indicative of future operating results. Three Months Ended January 1, January 2, Sales $ 110,682 $ 117,099 Net income $ 104 $ 2,253

Supplemental Financial Informat

Supplemental Financial Information	3 Months Ended
	Jan. 01, 2016
Supplemental Financial Information [Abstract]
Supplemental Financial Information	Supplemental Financial Information Accounts Receivable: Accounts receivable are stated net of allowances for doubtful accounts as follows: January 1, October 2, Accounts receivable $ 50,678 $ 62,379 Less: Allowance for doubtful accounts (614 ) (629 ) Accounts receivable, net $ 50,064 $ 61,750 Inventories: The following table provides details of inventories: January 1, October 2, Raw materials and parts $ 57,588 $ 54,499 Work in process 35,484 33,991 Finished goods 14,701 14,786 Total inventories $ 107,773 $ 103,276 Reserve for loss contracts: The following table summarizes the activity related to reserves for loss contracts during the periods presented: Three Months Ended January 1, January 2, Balance at beginning of period $ 1,638 $ 5,008 Provision for loss contracts, charged to cost of sales 571 135 Credit to cost of sales upon revenue recognition (304 ) (165 ) Balance at end of period $ 1,905 $ 4,978 The reduction in reserve for loss contracts was primarily due to completion of certain contractual obligations. At the end of each period presented above, reserve for loss contracts was reported in the condensed consolidated balance sheet in the following accounts: January 1, January 2, Inventories $ 1,905 $ 4,968 Accrued expenses — 10 Total reserves for loss contracts $ 1,905 $ 4,978 Accrued Expenses: The following table provides details of accrued expenses: January 1, January 2, Payroll and employee benefits $ 12,763 $ 14,980 Accrued interest 7,309 2,721 Foreign exchange forward derivatives 2,949 1,821 Deferred income 1,192 3,329 Contingent consideration liability — 9,700 Other accruals 7,237 11,555 Total accrued expenses $ 31,450 $ 44,106 Product Warranty: The following table summarizes the activity related to product warranty: Three Months Ended January 1, January 2, Beginning accrued warranty $ 5,304 $ 4,863 Actual costs of warranty claims (1,350 ) (1,179 ) Estimates for product warranty, charged to cost of sales 1,506 965 Ending accrued warranty $ 5,460 $ 4,649

Financial Instruments

Financial Instruments	3 Months Ended
	Jan. 01, 2016
Financial Instruments [Abstract]
Financial Instruments	Financial Instruments The Company measures certain financial assets and liabilities at fair value on a recurring basis, including cash equivalents, available-for-sale securities, derivative instruments and contingent consideration. The following tables set forth financial instruments carried at fair value by level of fair value hierarchy: Fair Value Measurements at January 1, 2016 Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market and overnight U.S. Government securities 1 $ 18,813 $ 18,813 $ — $ — Mutual funds 2 297 297 — — Total assets at fair value $ 19,110 $ 19,110 $ — $ — Liabilities: Foreign exchange forward derivatives 3 $ 2,949 $ — $ 2,949 $ — Total liabilities at fair value $ 2,949 $ — $ 2,949 $ — 1 The money market, fixed deposit and overnight U.S. Government securities are classified as part of cash and cash equivalents in the condensed consolidated balance sheet. 2 The mutual funds are classified as part of other long-term assets in the condensed consolidated balance sheet. 3 The liability position of foreign currency derivatives is classified as part of accrued expenses in the condensed consolidated balance sheet. Fair Value Measurements at October 2, 2015 Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market and overnight U.S. Government securities 1 $ 22,390 $ 22,390 $ — $ — Mutual funds 2 282 282 — — Total assets at fair value $ 22,672 $ 22,672 $ — $ — Liabilities: Foreign exchange forward derivatives 3 $ 1,821 $ — $ 1,821 $ — Contingent consideration liability 4 9,700 — — 9,700 Total liabilities at fair value $ 11,521 $ — $ 1,821 $ 9,700 1 The money market and overnight U.S. Government securities are classified as part of cash and cash equivalents in the condensed consolidated balance sheet. 2 The mutual funds are classified as part of other long-term assets in the condensed consolidated balance sheet. 3 The liability position of foreign currency derivatives is classified as part of accrued expenses in the condensed consolidated balance sheet. 4 The contingent consideration liability is classified as part of accrued expenses in the condensed consolidated balance sheet. See Note 7, Derivative Instruments and Hedging Activities, for information regarding the Company’s derivative instruments. Contingent Consideration In connection with, and as part of the consideration for the Company’s acquisition of Radant Technologies, Inc. (“Radant”), the Company was obligated to make a maximum of $10.0 million in potential additional payments if certain financial targets were achieved by Radant over the two years following the acquisition. These potential earn-out payments were considered contingent consideration. The fair value of the contingent consideration was based on a probability-weighted calculation whereby the Company assigned estimated probabilities to achieving the earn-out targets and then discounted the total contingent consideration to net present value using Level 3 inputs. Key assumptions include a discount rate of 14% , which the Company believed to reflect market participant assumptions, and a probability-adjusted level of Radant’s earnings before net interest expense, provision for income taxes and depreciation and amortization (“EBITDA”) in aggregate for the two years following the acquisition. Radant achieved the set financial targets, which gave rise to the earn-out payment of $10.0 million in December 2015. The following table summarizes the activity related to contingent consideration during the periods presented: Three Months Ended January 1, January 2, Balance at beginning of period $ 9,700 $ 7,600 Change in fair value included in earnings 300 500 Payment of contingent consideration (10,000 ) — Balance at end of period $ — $ 8,100 The change in fair value of the contingent consideration since the date of the Radant acquisition was primarily due to the passage of time and subsequent adjustments in the probability assumptions regarding Radant’s EBITDA. Other assumptions used for determining the estimated fair value of the contingent consideration did not change significantly from those used at the acquisition date. Other Financial Instruments The Company’s other financial instruments include cash, restricted cash, accounts receivable, accounts payable, accrued expenses and long-term debt. Except for long-term debt, the carrying value of these financial instruments approximates fair values because of their relatively short maturity. The estimated carrying and fair values of the Company’s long-term debt are as follows: January 1, 2016 October 2, 2015 Fair Value Measurement Carrying Value Fair Value Carrying Value Fair Value First Lien Term Loan Level 2 $ 297,942 $ 298,717 $ 298,432 $ 293,088 Second Lien Term Loan Level 3 26,326 26,326 26,333 26,333 8.75% Senior Notes due 2018 Level 2 209,527 208,452 208,768 209,843 $ 533,795 $ 533,495 $ 533,533 $ 529,264 Note: Amounts are net of associated issue discounts and debt issuance costs. Not reflected in the above table are debt issuance costs related to the Company's revolving credit facility of $618 and $667 as of January 1, 2016 and October 2, 2015, respectively. Prior year amounts have been adjusted to conform to the current year presentation. The fair value of the Second Lien Term Loan, into which the Company entered on September 17, 2015, was estimated using inputs that are not observable (Level 3) as there are no quoted prices in active markets for this term loan. The fair value of the Second Lien Term Loan approximates its carrying value at January 1, 2016 as interest payments on this term loan are based on LIBOR rates that are reset monthly, and the Company believes that its credit risk has not changed materially since the date the term loan was executed.

Long-term Debt

Long-term Debt	3 Months Ended
	Jan. 01, 2016
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt The Company’s long-term debt comprises the following as of the dates presented: January 1, October 2, Senior Secured Credit Facilities: First Lien Credit Agreement: Revolver $ — $ — First Lien Term Loan 304,575 305,350 Less unamortized original issue discount (599 ) (625 ) Less unamortized debt issuance costs a (6,652 ) (6,960 ) 297,324 297,765 Second Lien Credit Agreement: Second Lien Term Loan 28,000 28,000 Less unamortized original issue discount (538 ) (557 ) Less unamortized debt issuance costs (1,136 ) (1,110 ) 26,326 26,333 Senior Notes 215,000 215,000 Less unamortized original issue discount (2,826 ) (3,218 ) Less unamortized debt issuance costs (2,647 ) (3,014 ) 209,527 208,768 Long term debt, net of discount and debt issuance costs 533,177 532,866 Less current portion (3,100 ) (3,100 ) Long-term portion $ 530,077 $ 529,766 Standby letters of credit secured by Revolver $ 5,860 $ 5,998 a Amounts comprised debt issuance costs associated with both Revolver and First Lien Term Loan. Senior Secured Credit Facilities On April 7, 2014, CPII entered into a First Lien Credit Agreement, which provides for (a) a term loan in an aggregate principal amount of $310.0 million (“First Lien Term Loan”) and (b) a $30.0 million revolving credit facility (“Revolver”), with sub-limits for letters of credit and swingline loans. On the closing date of the First Lien Credit Agreement, CPII borrowed the entire $310.0 million available under the First Lien Term Loan. No borrowings have been made to date under the Revolver (other than for approximately $5.9 million of outstanding letters of credit as of January 1, 2016 ). On September 17, 2015, CPII entered into a Second Lien Credit Agreement, which provides for term loan borrowings in an aggregate principal amount of $28.0 million (“Second Lien Term Loan”). On the closing date of the Second Lien Term Loan, CPII borrowed the entire $28.0 million available under the Second Lien Term Loan. Proceeds of $27.4 million , after netting $0.6 million of issue discount, were principally used to fund a portion of the Company’s acquisition of ASC Signal. Except as noted below, the First Lien Term Loan and the Second Lien Term Loan (collectively, “Term Loans”) will mature on November 17, 2017 and the Revolver will mature on August 19, 2017 . However, if (a) in the case of the Term Loans, on or before November 17, 2017 , and, in the case of the Revolver, on or before August 19, 2017 , CPII has repaid or refinanced no less than 65% of the Senior Notes due 2018 (“Senior Notes”) outstanding as of the closing date of the First Lien Term Loan, or (b) the first lien leverage ratio as of August 19, 2017 is 2.50 :1 or less on a pro forma basis (“Maturity Extension Condition”), then the Term Loans will mature on April 7, 2021 and the Revolver will mature on April 7, 2019 . Borrowings under the First Lien Credit Agreement bear interest at a rate equal to, at CPII’s option, the LIBOR or the base rate (“ABR”) plus the applicable margin. LIBOR and ABR borrowings under the First Lien Term Loan are subject to a 1.00% and 2.00% “floor,” respectively. The ABR under the First Lien Credit Agreement is the greatest of (a) the base rate established by the administrative agent, (b) the federal funds rate plus 0.50% and (c) adjusted LIBOR for a one-month interest period plus 1.00% . For the First Lien Term Loan, the applicable margin will be 3.25% per annum for LIBOR borrowings and 2.25% per annum for ABR borrowings. The applicable margins under the Revolver vary depending on CPII’s total leverage ratio, as defined in the First Lien Credit Agreement and range from 3.25% to 3.00% for LIBOR borrowings and from 2.25% to 2.00% for ABR borrowings. Borrowings under the Second Lien Credit Agreement bear interest at a rate equal to, at CPII’s option, the LIBOR or the ABR plus the applicable margin. LIBOR and ABR borrowings under the Second Lien Term Loan are subject to a 1.00% and 2.00% “floor,” respectively. The ABR under the Second Lien Credit Agreement is the greatest of (a) a rate equal to the rate last quoted by The Wall Street Journal as the “Prime Rate” in the United States or, if The Wall Street Journal ceases to quote such rate, the highest per annum interest rate published by the Federal Reserve Board as the “bank prime loan” rate or, if such rate is no longer quoted therein, any similar rate quoted therein (as determined by the administrative agent) or any similar release by the Federal Reserve Board (as determined by administrative agent), (b) the federal funds rate plus 0.50% and (c) adjusted LIBOR for a one-month interest period plus 1.00% . For the Second Lien Term Loan, the applicable margin will be 7.00% per annum for LIBOR borrowings and 6.00% per annum for ABR borrowings. However, upon satisfaction of the Maturity Extension Condition, the applicable margin shall be increased by an amount equal to 150% of the difference in the coupon rate of the Senior Notes after the exchange and the coupon rate of the Senior Notes prior to the exchange, to the extent such difference is positive. Senior Notes due 2018 In February 2011, CPII issued an aggregate of $215 million of Senior Notes due 2018 (“Senior Notes”) originally bearing interest at the rate of 8.0% per year. The outstanding notes are CPII’s senior unsecured obligations. Parent and each of CPII’s existing and future restricted subsidiaries (as defined in the indenture governing the Senior Notes) guarantee the Senior Notes on a senior unsecured basis. Interest rate on the Senior Notes increased from 8.00% to 8.75% per annum in April 2014. Interest is payable in cash on a bi-annual basis. The indenture governing the Senior Notes limits, subject to certain exceptions, CPII and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred stock; pay dividends and make other restricted payments; make certain investments; sell assets; create liens; consolidate, merge or sell all or substantially all of CPII’s assets; enter into transactions with affiliates and designate subsidiaries as unrestricted subsidiaries. At any time, or from time to time, on or after February 15, 2016, CPII, at its option, may redeem the Senior Notes, in whole or in part, at the redemption prices (expressed as percentages of principal amount) set forth below, together with accrued and unpaid interest thereon, if any, to the redemption date, if redeemed during the 12-month period beginning February 15 of the years indicated: Year Optional Redemption Price 2016 104% 2017 and thereafter 101% Upon a change of control, CPII may be required to purchase all or any part of the Senior Notes for a cash price equal to 101% of the principal amount, plus accrued and unpaid interest thereon, if any, to the date of purchase. Debt Maturities: As of January 1, 2016 , maturities on long-term debt were as follows: Fiscal Year First Lien Term Loan Second Lien Term Loan 8.75% Senior Notes Total 2016 (remaining nine months) $ 2,325 $ — $ — $ 2,325 2017 3,100 — — 3,100 2018 299,150 28,000 215,000 542,150 2019 — — — — 2020 — — — — Thereafter — — — — $ 304,575 $ 28,000 $ 215,000 $ 547,575 The above table assumes (i) that the respective debt instruments will be outstanding until their scheduled maturity dates, and (ii) a debt level based on mandatory repayments according to the contractual amortization schedule of the Company’s senior credit facilities. The above table excludes any optional and excess cash flow prepayments on the Term Loans. The table also excludes the effect of the Company’s contractual right to repay or refinance the Senior Notes by November 17, 2017, which would extend the maturity date for the Term Loan from November 2017 to April 2021. Covenants As of January 1, 2016 , the Company was in compliance with the covenants under the agreements governing CPII’s First Lien Credit Agreement, Second Lien Credit Agreement and the indentures governing the Senior Notes.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	3 Months Ended
	Jan. 01, 2016
Derivative
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities Foreign Exchange Forward Contracts: Although the majority of the Company’s revenue and expense activities are transacted in U.S. dollars, the Company does transact business in foreign countries. The Company’s primary foreign currency cash flows are in Canada and several European countries. In an effort to reduce its foreign currency exposure to Canadian dollar-denominated expenses, the Company enters into Canadian dollar forward contracts to hedge the Canadian dollar-denominated costs for its manufacturing operation in Canada. The Company does not engage in currency speculation. The Company’s Canadian dollar forward contracts in effect as of January 1, 2016 have durations of two to 19 months . These contracts are designated as a cash flow hedge and are considered highly effective. Unrealized gains and losses from foreign exchange forward contracts are included in accumulated other comprehensive loss in the condensed consolidated balance sheets. At January 1, 2016 , the unrealized loss , net of tax of $0.8 million , was $2.4 million . At October 2, 2015 , the unrealized loss , net of tax of $0.7 million , was $2.0 million . The Company anticipates recognizing the entire unrealized gain or loss in operating earnings within the next four fiscal quarters. Changes in the fair value of foreign currency forward contracts due to changes in time value are excluded from the assessment of effectiveness and are immediately recognized in general and administrative expenses in the condensed consolidated statements of comprehensive income (loss) . The time value was not material for all periods presented. If the transaction being hedged fails to occur, or if a portion of any derivative is ineffective, then the Company immediately recognizes the gain or loss on the associated financial instrument in general and administrative expenses in the condensed consolidated statements of comprehensive income (loss) . No ineffective amounts were recognized due to hedge ineffectiveness in the three months ended January 1, 2016 and January 2, 2015 . As of January 1, 2016 , the Company had entered into Canadian dollar forward contracts for nominal values of approximately $44.9 million (Canadian dollars), or approximately 78% of estimated Canadian dollar denominated expenses for January 2016 through September 2016 , at an average rate of approximately 0.79 U.S. dollars to one Canadian dollar. The aggregate fair value of all derivative instruments designated as cash flow hedges were in a liability position on January 1, 2016 and October 2, 2015 as shown in the following table: Liability Derivatives Fair Value Balance Sheet Location January 1, October 2, Derivative designated as hedging instruments Forward contracts Accrued expenses $ 2,949 $ 1,821 As of January 1, 2016 and October 2, 2015 , the Company had no derivative instruments that were classified as non-hedging instruments. The Company’s derivatives are reported on a gross basis. The Company has no master netting arrangements with its derivative counterparties that would allow for net settlement. The following table summarizes the effect of derivative instruments on the condensed consolidated statements of comprehensive income (loss) for the periods of fiscal years 2016 and 2015 presented: Derivatives in Cash Flow Hedging Relationships Amount of Loss Loss Reclassified from Accumulated OCI into Income Gain Recognized in Location Amount Location Amount Three Months Ended Three Months Ended Three Months Ended January 1, January 2, January 1, January 2, January 1, January 2, Forward contracts $ (1,643 ) $ (1,154 ) Cost of sales $ (1,038 ) $ (236 ) General and administrative (a) $ 45 $ 75 Research and development (48 ) (8 ) Selling and marketing (21 ) (4 ) General and administrative (29 ) (4 ) Total $ (1,643 ) $ (1,154 ) $ (1,136 ) $ (252 ) $ 45 $ 75 (a) The amount recognized in income for each period presented represents a gain related to the amount excluded from the assessment of hedge effectiveness.

Contingencies (Note)

Contingencies (Note)	3 Months Ended
	Jan. 01, 2016
Loss Contingencies
Commitments and Contingencies Disclosure	Contingencies From time to time, the Company may be subject to claims that arise in the ordinary course of business. In the opinion of management, all such matters involve amounts that would not have a material adverse effect on the Company’s consolidated results of operations, financial position or cash flows if unfavorably resolved. In 2010, the Company’s new subsidiary, ASC Signal, became aware of volatile organic compounds (“VOC”) and other contamination in the soil and groundwater at the Whitby, Ontario industrial site. The Company believes that the contamination originated from the neighboring property, which reportedly is used for crystal manufacturing, and secondarily from the operational practices of the prior operators of ASC Signal. The Company intends to address these conditions through the implementation of a remediation plan. ASC Signal holds a pair of pollution insurance policies and the insurer has advised that it will indemnify ASC Signal for the remediation costs. The Company expects that the remediation costs will be less than the insurance policy limits. In addition, ASC Signal has filed a civil action against the neighbor and certain other parties to recover consequential damages resulting from the contamination. The Company has been informed that one of the defendants in this lawsuit has filed for bankruptcy. The Company believes that the cost of remediating the contamination at the Whitby site will be approximately Canadian $3.7 million (or U.S. $2.7 million based on an exchange rate of 0.72 U.S. dollars to one Canadian dollar as of January 1, 2016 ), the amount of environmental loss reserve acquired by the Company through the ASC Signal acquisition. The reserve was provided for environmental liabilities that are considered probable and for which a reasonable estimate of the obligation can be made. As mentioned above, ASC Signal has environmental liability insurance policies which are expected to provide complete indemnification from any costs incurred for the remediation efforts. The expected indemnification gave effect to an environmental indemnification asset also acquired by the Company with the ASC Signal acquisition for the same amount as the estimated cost of remediation. The accompanying condensed consolidated balance sheet as of January 1, 2016 reflect the environmental loss reserve of $2.7 million and the environmental indemnification asset of $2.7 million in other long-term liabilities and other long-term assets, respectively. The calculation of environmental loss reserves is based on the evaluation of currently available information. Actual costs to be incurred in future periods may vary from the amount of reserve given the uncertainties regarding the status of laws, regulations, enforcement policies, and the impact of potentially responsible parties, technology and information related to the affected site.

Related-party Transactions (Not

Related-party Transactions (Note)	3 Months Ended
	Jan. 01, 2016
Related Party Transaction
Related Party Transactions Disclosure	Related-party Transactions A former major stockholder of the predecessor of the Radant Division now serves as the Director of Business Development of that division (the “Radant Director of Business Development”). In connection with, and as part of the consideration for, the Radant acquisition, the Company was obligated to make $10.0 million in additional payments to the former stockholders of Radant including the Radant Director of Business Development and certain of his relatives for Radant’s having achieved certain agreed-upon financial targets over the two years following the acquisition. The Company, as a result, made the earn-out payment in full in December 2015. Also in connection with the acquisition, the Company entered into a lease agreement for a property in Stow, Massachusetts, that contains a manufacturing plant and office facilities owned by a company controlled by the Radant Director of Business Development. The Company records rent expense for the Stow lease on an arm’s length basis. The Company paid and recorded a rent expense of $0.1 million for such lease for each of the three months ended January 1, 2016 and January 2, 2015 .

Income Taxes

Income Taxes	3 Months Ended
	Jan. 01, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The condensed consolidated statements of comprehensive income (loss) reflect the following income tax expense: Three Months Ended January 1, January 2, (Loss) income before income taxes $ (2,923 ) $ 3,586 Income tax (benefit) expense $ (1,713 ) $ 603 Effective income tax rate 58.6 % 16.8 % The Company’s 58.6% effective income tax rate for the three months ended January 1, 2016 differs from the federal statutory rate of 35.0% primarily due to foreign tax credit limitations partially offset by tax benefits from a change in uncertain tax positions upon completion of a Canada Revenue Agency (“CRA”) tax audit and U.S. research and development tax credits from passage of the Protecting Americans from Tax Hike Act of 2015. The Company’s 16.8% effective income tax rate for the three months ended January 2, 2015 differs from the federal statutory rate of 35.0% primarily due to tax benefits from a California income tax refund. The Company files a U.S. federal income tax return and state income tax returns in California, Massachusetts and several other U.S. states. The Company also files income tax returns in Canada and other foreign jurisdictions. With the exception of Canada and California, the Company is no longer subject to examination by the various taxing authorities for fiscal years prior to 2011. The Company is no longer subject to examination by taxing authorities in Canada and California for fiscal years prior to 2008. The Company has income tax audits in progress in several jurisdictions in which it operates, including an audit by the CRA for fiscal year 2010 and for the periods from October 2, 2010 to February 10, 2011 and February 11, 2011 to September 30, 2011. The Company’s policy is to classify interest, foreign exchange rate changes and penalties, if any, on unrecognized tax benefits as components of income tax expense. The total liability for gross unrecognized tax benefits was $4.0 million and $2.6 million at January 1, 2016 and January 2, 2015 , respectively. For the three months ended January 1, 2016 , there was no significant change in the total liability for gross unrecognized tax benefits. All of the unrecognized tax benefit balances, if recognized, would reduce the effective tax rate on income from continuing operations. The Company believes the amount of unrecognized tax benefits that is reasonably possible of being resolved in the next 12 months is not significant.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Note)	3 Months Ended
	Jan. 01, 2016
Stockholders' Equity Attributable to Parent [Abstract]
Stockholders' Equity Note Disclosure	The following table provides the components of accumulated other comprehensive loss in the condensed consolidated balance sheets: January 1, October 2, Unrealized loss on cash flow hedges, net of tax of $(800) and $(673), respectively $ (2,400 ) $ (2,021 ) Unrealized actuarial gain and prior service credit for pension liability, net of tax of $8 and $8, respectively 26 26 Accumulated other comprehensive loss $ (2,374 ) $ (1,995 ) The following tables provide changes in accumulated other comprehensive loss , net of tax, reported in the Company’s condensed consolidated balance sheets for the three months ended January 1, 2016 and January 2, 2015 (amounts in parentheses indicate debits): Three Months Ended January 1, 2016 January 2, 2015 Gains and Losses on Cash Flow Hedges Defined Benefit Pension Items Total Gains and Losses on Cash Flow Hedges Defined Benefit Pension Items Total Balance at beginning of period $ (2,021 ) $ 26 $ (1,995 ) $ (753 ) $ 100 $ (653 ) Other comprehensive loss before reclassifications (1,231 ) — (1,231 ) (865 ) — (865 ) Amounts reclassified from accumulated other comprehensive loss 852 — 852 189 — 189 Net current-period other comprehensive loss (379 ) — (379 ) (676 ) — (676 ) Balance at end of period $ (2,400 ) $ 26 $ (2,374 ) $ (1,429 ) $ 100 $ (1,329 ) The following table provides the gross amount reclassified from accumulated other comprehensive loss and the corresponding amount of tax relating to losses on cash flow hedges for the three months ended January 1, 2016 and January 2, 2015 (amounts in parentheses indicate debits): Three Months Ended January 1, January 2, Amounts reclassified from accumulated other comprehensive loss $ 1,136 $ 252 Less: tax (284 ) (63 ) Amounts reclassified from accumulated other comprehensive loss, net of tax $ 852 $ 189 See Note 7, Derivatives Instruments and Hedging Activities, for additional disclosures about reclassifications out of accumulated other comprehensive loss and their corresponding effects on the respective line items in the condensed consolidated statements of comprehensive income (loss) .

Segments, Geographic and Custom

Segments, Geographic and Customer Information	3 Months Ended
	Jan. 01, 2016
Segments, Geographic and Customer Information [Abstract]
Segments, Geographic and Customer Information	Segments, Geographic and Customer Information The Company’s reportable segments are RF (“radio frequency”) products and satcom equipment. Made up of five divisions, the RF products segment develops, manufactures and distributes high-power/high-frequency microwave and RF signal components and structures. These products are used in the communications, radar, electronic warfare, industrial, medical and scientific markets depending on the specific power and frequency requirements of the end-user and the physical operating conditions of the environment in which the RF products will be located. The satcom equipment segment, which consists of two divisions, including the Company’s newly acquired ASC Signal division, manufactures and supplies high-power amplifiers primarily for communication with satellites, and satellite communications, radar and high-frequency antennas and controllers. These products are used for satellite communication uplinks, terrestrial communications, imagery and data transmission, and radar and intelligence applications. Segment information reported below is consistent with the manner in which it is reviewed and evaluated by the Company’s chief operating decision maker (“CODM”), its chief executive officer, and is based on the nature of the Company’s operations and products offered to customers. Amounts not reported as RF products or satcom equipment are reported as “other.” Other includes the activities of the Company’s Malibu Division and unallocated corporate expenses, such as business combination-related expenses, share-based compensation expense and certain other charges and credits that the Company’s management has determined are non-operational, non-cash items or not directly attributable to the Company’s operating divisions. The Malibu Division is a designer, manufacturer and integrator of advanced antenna systems for radar, radar simulators and telemetry systems, as well as for data links used in ground, airborne, unmanned aerial vehicles (“UAVs”) and shipboard systems. Summarized financial information concerning the Company’s reportable segments is shown in the following tables: Three Months Ended January 1, January 2, Sales from external customers RF products $ 75,287 $ 86,073 Satcom equipment 33,453 18,598 Other 1,942 6,003 $ 110,682 $ 110,674 Intersegment product transfers RF products $ 4,822 $ 5,193 Satcom equipment 20 18 $ 4,842 $ 5,211 Capital expenditures a RF products $ 1,118 $ 1,333 Satcom equipment 211 21 Other 196 154 $ 1,525 $ 1,508 EBITDA RF products $ 13,461 $ 19,826 Satcom equipment 5,490 1,867 Other (5,433 ) (3,166 ) $ 13,518 $ 18,527 a Capital expenditures incurred on an accrual basis. January 1, October 2, Total assets RF products $ 505,840 $ 515,966 Satcom equipment 184,495 183,711 Other 66,073 71,467 $ 756,408 $ 771,144 EBITDA represents earnings before net interest expense, provision for income taxes and depreciation and amortization. The Company believes that EBITDA is useful to assess its ability to generate cash from operations sufficient to pay taxes, to service debt and to undertake capital expenditures. For the reasons listed below, the Company believes that U.S. GAAP-based financial information for leveraged businesses like its own should be supplemented by EBITDA so that investors better understand its financial performance in connection with their analysis of the Company’s business: • EBITDA is a component of the measures used by the Company’s board of directors and management team to evaluate the Company’s operating performance; • the Company’s first lien senior credit facility contains covenants that require the Company to maintain a total leverage ratio in certain circumstances that contains EBITDA as a component, and the Company’s management team uses EBITDA to monitor compliance with these covenants; • EBITDA is a component of the measures used by the Company’s management team to make day-to-day operating decisions; • EBITDA facilitates comparisons between the Company’s operating results and those of competitors with different capital structures and, therefore, is a component of the measures used by the management to facilitate internal comparisons to competitors’ results and the Company’s industry in general; and • the payment of management bonuses is contingent upon, among other things, the satisfaction by the Company of certain targets that contain EBITDA as a component. EBITDA is not a presentation made in accordance with U.S. GAAP and has important limitations as an analytical tool. EBITDA should not be considered as an alternative to comprehensive income, net income, operating income or any other performance measures derived in accordance with U.S. GAAP as a measure of operating performance or operating cash flows as a measure of liquidity. The Company’s use of the term EBITDA varies from others in the Company’s industry. The Company’s presentation of EBITDA should not be construed to imply that the Company’s future results will be unaffected by the items added back or excluded in the calculation of EBITDA. Operating income by the Company’s reportable segments was as follows: Three Months Ended January 1, January 2, Operating income RF products $ 11,426 $ 17,456 Satcom equipment 5,071 1,603 Other (9,697 ) (6,434 ) $ 6,800 $ 12,625 The following table reconciles net income to EBITDA: Three Months Ended January 1, January 2, Net (loss) income $ (1,210 ) $ 2,983 Depreciation and amortization 6,718 5,902 Interest expense, net 9,723 9,039 Income tax (benefit) expense (1,713 ) 603 EBITDA $ 13,518 $ 18,527

Supplemental Guarantors Condens

Supplemental Guarantors Condensed Consolidating Financial Information	3 Months Ended
	Jan. 01, 2016
Supplemental Guarantors Condensed Consolidating Financial Information [Abstract]
Supplemental Guarantors Condensed Consolidating Financial Information	Supplemental Guarantors Condensed Consolidating Financial Information The tables that follow reflect the supplemental guarantor financial information associated with CPII’s Senior Notes issued on February 11, 2011. The Senior Notes are guaranteed by Parent and, subject to certain exceptions, each of Parent’s existing and future domestic restricted subsidiaries (other than CPII) on a senior unsecured basis. Separate financial statements of the guarantors are not presented because (i) the guarantors are wholly owned and have fully and unconditionally guaranteed the Senior Notes on a joint and several basis and (ii) CPII’s management has determined that such separate financial statements are not material to investors. Instead, presented below are the consolidating financial statements of: (i) the guarantor subsidiaries, (ii) the non-guarantor subsidiaries, (iii) the consolidating elimination entries, and (iv) the consolidated totals. The accompanying consolidating financial information should be read in connection with the condensed consolidated financial statements of the Company. Investments in subsidiaries are accounted for based on the equity method. The principal elimination entries eliminate investments in subsidiaries, intercompany balances and intercompany transactions. CONDENSED CONSOLIDATING BALANCE SHEET As of January 1, 2016 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Assets Cash and cash equivalents $ — $ — $ 20,934 $ 13,300 $ — $ 34,234 Restricted cash — — 1,651 73 — 1,724 Accounts receivable, net — — 35,454 14,610 — 50,064 Inventories — — 72,308 35,946 (481 ) 107,773 Intercompany receivable — — 100,165 14,810 (114,975 ) — Prepaid and other current assets 1 30 5,491 1,518 160 7,200 Total current assets 1 30 236,003 80,257 (115,296 ) 200,995 Property, plant and equipment, net — — 56,935 20,224 — 77,159 Intangible assets, net — — 184,916 74,576 — 259,492 Goodwill — — 127,281 88,153 — 215,434 Other long-term assets — — 504 2,824 — 3,328 Investment in subsidiaries 45,861 788,215 34,620 — (868,696 ) — Total assets $ 45,862 $ 788,245 $ 640,259 $ 266,034 $ (983,992 ) $ 756,408 Liabilities and stockholders’ equity Current portion of long-term debt $ — $ 3,100 $ — $ — $ — $ 3,100 Accounts payable — — 14,243 12,255 — 26,498 Accrued expenses 489 7,335 15,903 7,790 (67 ) 31,450 Product warranty — — 3,068 2,392 — 5,460 Income taxes payable — — 86 902 — 988 Advance payments from customers — — 13,657 3,298 — 16,955 Intercompany payable — 5,353 — — (5,353 ) — Total current liabilities 489 15,788 46,957 26,637 (5,420 ) 84,451 Deferred tax liabilities — — 69,531 20,686 — 90,217 Long term debt, net of discount and debt issuance costs — 530,077 — — — 530,077 Other long-term liabilities — — 2,867 3,423 — 6,290 Total liabilities 489 545,865 119,355 50,746 (5,420 ) 711,035 Common stock — — — — — — Parent investment — 211,100 404,882 184,218 (800,200 ) — Equity investment in subsidiary (2,374 ) (2,374 ) 9,377 — (4,629 ) — Additional paid-in capital 26,810 — — — — 26,810 Accumulated other comprehensive loss — — — (2,374 ) — (2,374 ) Retained earnings 20,937 33,654 106,645 33,444 (173,743 ) 20,937 Total stockholders’ equity 45,373 242,380 520,904 215,288 (978,572 ) 45,373 Total liabilities and stockholders’ equity $ 45,862 $ 788,245 $ 640,259 $ 266,034 $ (983,992 ) $ 756,408 CONDENSED CONSOLIDATING BALANCE SHEET As of October 2, 2015 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Assets Cash and cash equivalents $ — $ — $ 25,444 $ 12,070 $ — $ 37,514 Restricted cash — — 1,605 76 — 1,681 Accounts receivable, net — — 40,738 21,012 — 61,750 Inventories — — 69,787 33,999 (510 ) 103,276 Intercompany receivable — — 101,600 7,350 (108,950 ) — Prepaid and other current assets 2 57 4,655 1,315 171 6,200 Total current assets 2 57 243,829 75,822 (109,289 ) 210,421 Property, plant and equipment, net — — 58,101 20,491 — 78,592 Intangible assets, net — — 187,678 75,595 — 263,273 Goodwill — — 127,281 88,153 — 215,434 Other long-term assets — — 502 2,922 — 3,424 Investment in subsidiaries 48,076 785,267 36,978 — (870,321 ) — Total assets $ 48,078 $ 785,324 $ 654,369 $ 262,983 $ (979,610 ) $ 771,144 Liabilities and stockholders’ equity Current portion of long-term debt $ — $ 3,100 $ — $ — $ — $ 3,100 Accounts payable — — 17,015 13,334 — 30,349 Accrued expenses 1,361 3,410 33,239 6,165 (69 ) 44,106 Product warranty — — 2,840 2,464 — 5,304 Income taxes payable — — 40 1,114 — 1,154 Advance payments from customers — — 10,004 3,033 — 13,037 Intercompany payable — 5,353 — — (5,353 ) — Total current liabilities 1,361 11,863 63,138 26,110 (5,422 ) 97,050 Deferred tax liabilities — — 70,181 21,046 — 91,227 Long term debt, net of discount and debt issuance costs — 529,766 — — — 529,766 Other long-term liabilities — — 2,578 3,806 — 6,384 Total liabilities 1,361 541,629 135,897 50,962 (5,422 ) 724,427 Common stock — — — — — — Parent investment — 211,100 404,685 184,169 (799,954 ) — Equity investment in subsidiary (1,995 ) (1,995 ) 9,377 — (5,387 ) — Additional paid-in capital 26,565 — — — — 26,565 Accumulated other comprehensive loss — — — (1,995 ) — (1,995 ) Retained earnings 22,147 34,590 104,410 29,847 (168,847 ) 22,147 Total stockholders’ equity 46,717 243,695 518,472 212,021 (974,188 ) 46,717 Total liabilities and stockholders’ equity $ 48,078 $ 785,324 $ 654,369 $ 262,983 $ (979,610 ) $ 771,144 CONDENSED CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Three Months Ended January 1, 2016 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Sales $ — $ — $ 86,882 $ 47,477 $ (23,677 ) $ 110,682 Cost of sales — — 68,529 36,678 (23,423 ) 81,784 Gross profit — — 18,353 10,799 (254 ) 28,898 Operating costs and expenses: Research and development — — 1,857 2,036 — 3,893 Selling and marketing — — 4,311 2,500 (282 ) 6,529 General and administrative 503 27 6,242 1,347 (1 ) 8,118 Amortization of acquisition-related intangible assets — — 2,539 1,019 — 3,558 Total operating costs and expenses 503 27 14,949 6,902 (283 ) 22,098 Operating (loss) income (503 ) (27 ) 3,404 3,897 29 6,800 Interest expense (income), net — 9,728 3 (8 ) — 9,723 (Loss) income before income tax (benefit) expense and equity in (loss) income of subsidiaries (503 ) (9,755 ) 3,401 3,905 29 (2,923 ) Income tax (benefit) expense (229 ) (3,706 ) 1,903 308 11 (1,713 ) Equity in (loss) income of subsidiaries (936 ) 5,113 737 — (4,914 ) — Net (loss) income (1,210 ) (936 ) 2,235 3,597 (4,896 ) (1,210 ) Equity in other comprehensive loss of subsidiaries (379 ) (379 ) — — 758 — Other comprehensive loss, net of tax Unrealized loss on cash flow hedges, net of tax — — — (379 ) — (379 ) Total other comprehensive loss, net of tax — — — (379 ) — (379 ) Comprehensive (loss) income $ (1,589 ) $ (1,315 ) $ 2,235 $ 3,218 $ (4,138 ) $ (1,589 ) CONDENSED CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME For the Three Months Ended January 2, 2015 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Sales $ — $ — $ 85,438 $ 41,582 $ (16,346 ) $ 110,674 Cost of sales — — 62,327 31,612 (15,888 ) 78,051 Gross profit — — 23,111 9,970 (458 ) 32,623 Operating costs and expenses: Research and development — — 1,850 1,745 — 3,595 Selling and marketing — — 3,352 2,685 (370 ) 5,667 General and administrative 635 1,241 5,153 1,161 (1 ) 8,189 Amortization of acquisition-related intangible assets — — 1,530 1,017 — 2,547 Total operating costs and expenses 635 1,241 11,885 6,608 (371 ) 19,998 Operating (loss) income (635 ) (1,241 ) 11,226 3,362 (87 ) 12,625 Interest expense, net — 9,033 3 3 — 9,039 (Loss) income before income tax (benefit) expense and equity in income of subsidiaries (635 ) (10,274 ) 11,223 3,359 (87 ) 3,586 Income tax (benefit) expense (240 ) (3,904 ) 4,385 395 (33 ) 603 Equity in income of subsidiaries 3,378 9,748 68 — (13,194 ) — Net income 2,983 3,378 6,906 2,964 (13,248 ) 2,983 Equity in other comprehensive loss of subsidiaries (676 ) (676 ) — — 1,352 — Other comprehensive loss, net of tax Unrealized loss on cash flow hedges, net of tax — — — (676 ) — (676 ) Total other comprehensive loss, net of tax — — — (676 ) — (676 ) Comprehensive income $ 2,307 $ 2,702 $ 6,906 $ 2,288 $ (11,896 ) $ 2,307 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended January 1, 2016 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidated Total Cash flows from operating activities Net cash provided by operating activities $ — $ 838 $ 1,756 $ 1,552 $ 4,146 Cash flows from investing activities Capital expenditures — — (1,603 ) (322 ) (1,925 ) Acquisition, net of cash acquired — — (363 ) — (363 ) Net cash used in investing activities — — (1,966 ) (322 ) (2,288 ) Cash flows from financing activities Payment of contingent consideration — — (4,300 ) — (4,300 ) Payment of debt issue costs — (63 ) — — (63 ) Repayment of borrowings under First Lien Term Loan — (775 ) — — (775 ) Net cash used in financing activities — (838 ) (4,300 ) — (5,138 ) Net (decrease) increase in cash and cash equivalents — — (4,510 ) 1,230 (3,280 ) Cash and cash equivalents at beginning of period — — 25,444 12,070 37,514 Cash and cash equivalents at end of period $ — $ — $ 20,934 $ 13,300 $ 34,234 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended January 2, 2015 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidated Total Cash flows from operating activities Net cash provided by (used in) operating activities $ — $ 775 $ 10,718 $ (1,573 ) $ 9,920 Cash flows from investing activities Capital expenditures — — (1,503 ) (148 ) (1,651 ) Net cash used in investing activities — — (1,503 ) (148 ) (1,651 ) Cash flows from financing activities Return of intercompany capital — 8,800 — (8,800 ) — Intercompany funding — (8,800 ) — 8,800 — Repayment of borrowings under First Lien Term Loan — (775 ) — — (775 ) Net cash used in financing activities — (775 ) — — (775 ) Net increase (decrease) in cash and cash equivalents — — 9,215 (1,721 ) 7,494 Cash and cash equivalents at beginning of period — — 42,290 8,327 50,617 Cash and cash equivalents at end of period $ — $ — $ 51,505 $ 6,606 $ 58,111

The Company and a Summary of 20

The Company and a Summary of its Significant Accounting Policies (Policies)	3 Months Ended
	Jan. 01, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of sales and costs and expenses during the reporting period. On an ongoing basis, the Company evaluates its estimates, including those related to revenue recognition; inventory valuation; recoverability and valuation of recorded amounts of long-lived assets and identifiable intangible assets, including goodwill; recognition and measurement of current and deferred income tax assets and liabilities; and business combinations. The Company bases its estimates on various factors and information, which may include, but are not limited to, history and prior experience, experience of other enterprises in the same industry, new related events, current economic conditions and information from third-party professionals that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Business Combination (Tables)

Business Combination (Tables) - ASC Signal	3 Months Ended
	Jan. 01, 2016
Business Acquisition
Recognized Identified Assets Acquired and Liabilities Assumed	The following table sets forth a preliminary allocation of the total purchase price as of January 1, 2016 to the assets acquired and the liabilities assumed and the resulting goodwill based on the preliminary estimates of fair value. Purchase price $ 52,918 Less: Fair value of assets acquired: Net current assets (12,558 ) Property, plant and equipment (7,465 ) Identifiable intangible assets (25,750 ) Other long-term asset (2,817 ) (48,590 ) Add: Fair value of liabilities assumed: Long-term deferred tax liabilities 9,408 Other long-term liabilities 2,817 12,225 Goodwill $ 16,553
Finite-Lived Intangible Assets	The fair value of the identifiable intangible assets and their weighted-average useful lives are as follows: Estimated Fair Value Estimated Useful Life (years) Tradenames $ 3,050 15 Completed technology 11,150 15 Backlog 2,450 1 Customer relationship 9,100 14 Total identifiable intangible assets $ 25,750
Pro Forma Information	The following unaudited pro forma results of operations are presented as though the ASC Signal acquisition had occurred as of the beginning of the fiscal year 2014 or September 28, 2013, after giving effect to purchase accounting adjustments relating to depreciation and amortization of the revalued assets and debt incurred by the Company to partially fund the acquisition. The pro forma results of operations exclude the impact of certain charges that have resulted from or were in connection with the acquisition, including (i) the utilization of the net increase in the cost basis of inventory of $0.9 million , and (ii) amortization of backlog of $0.6 million for the three months ended January 1, 2016 . All other pro forma adjustments reflected in the supplemental pro forma results of operations are individually immaterial to each period presented. The pro forma results of operations are not necessarily indicative of the combined results that would have occurred had the acquisition been consummated as of the earliest period presented, nor are they necessarily indicative of future operating results. Three Months Ended January 1, January 2, Sales $ 110,682 $ 117,099 Net income $ 104 $ 2,253

Supplemental Financial Inform22

Supplemental Financial Information (Tables)	3 Months Ended
	Jan. 01, 2016
Supplemental Financial Information [Abstract]
Accounts Receivable	Accounts receivable are stated net of allowances for doubtful accounts as follows: January 1, October 2, Accounts receivable $ 50,678 $ 62,379 Less: Allowance for doubtful accounts (614 ) (629 ) Accounts receivable, net $ 50,064 $ 61,750
Inventories	The following table provides details of inventories: January 1, October 2, Raw materials and parts $ 57,588 $ 54,499 Work in process 35,484 33,991 Finished goods 14,701 14,786 Total inventories $ 107,773 $ 103,276
Reserve for Loss Contracts	The following table summarizes the activity related to reserves for loss contracts during the periods presented: Three Months Ended January 1, January 2, Balance at beginning of period $ 1,638 $ 5,008 Provision for loss contracts, charged to cost of sales 571 135 Credit to cost of sales upon revenue recognition (304 ) (165 ) Balance at end of period $ 1,905 $ 4,978 The reduction in reserve for loss contracts was primarily due to completion of certain contractual obligations. At the end of each period presented above, reserve for loss contracts was reported in the condensed consolidated balance sheet in the following accounts: January 1, January 2, Inventories $ 1,905 $ 4,968 Accrued expenses — 10 Total reserves for loss contracts $ 1,905 $ 4,978
Accrued Expenses	The following table provides details of accrued expenses: January 1, January 2, Payroll and employee benefits $ 12,763 $ 14,980 Accrued interest 7,309 2,721 Foreign exchange forward derivatives 2,949 1,821 Deferred income 1,192 3,329 Contingent consideration liability — 9,700 Other accruals 7,237 11,555 Total accrued expenses $ 31,450 $ 44,106
Product Warranty	The following table summarizes the activity related to product warranty: Three Months Ended January 1, January 2, Beginning accrued warranty $ 5,304 $ 4,863 Actual costs of warranty claims (1,350 ) (1,179 ) Estimates for product warranty, charged to cost of sales 1,506 965 Ending accrued warranty $ 5,460 $ 4,649

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Jan. 01, 2016
Financial Instruments [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables set forth financial instruments carried at fair value by level of fair value hierarchy: Fair Value Measurements at January 1, 2016 Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market and overnight U.S. Government securities 1 $ 18,813 $ 18,813 $ — $ — Mutual funds 2 297 297 — — Total assets at fair value $ 19,110 $ 19,110 $ — $ — Liabilities: Foreign exchange forward derivatives 3 $ 2,949 $ — $ 2,949 $ — Total liabilities at fair value $ 2,949 $ — $ 2,949 $ — 1 The money market, fixed deposit and overnight U.S. Government securities are classified as part of cash and cash equivalents in the condensed consolidated balance sheet. 2 The mutual funds are classified as part of other long-term assets in the condensed consolidated balance sheet. 3 The liability position of foreign currency derivatives is classified as part of accrued expenses in the condensed consolidated balance sheet. Fair Value Measurements at October 2, 2015 Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market and overnight U.S. Government securities 1 $ 22,390 $ 22,390 $ — $ — Mutual funds 2 282 282 — — Total assets at fair value $ 22,672 $ 22,672 $ — $ — Liabilities: Foreign exchange forward derivatives 3 $ 1,821 $ — $ 1,821 $ — Contingent consideration liability 4 9,700 — — 9,700 Total liabilities at fair value $ 11,521 $ — $ 1,821 $ 9,700 1 The money market and overnight U.S. Government securities are classified as part of cash and cash equivalents in the condensed consolidated balance sheet. 2 The mutual funds are classified as part of other long-term assets in the condensed consolidated balance sheet. 3 The liability position of foreign currency derivatives is classified as part of accrued expenses in the condensed consolidated balance sheet. 4 The contingent consideration liability is classified as part of accrued expenses in the condensed consolidated balance sheet.
Schedule of Business Acquisitions by Acquisition, Contingent Consideration	The following table summarizes the activity related to contingent consideration during the periods presented: Three Months Ended January 1, January 2, Balance at beginning of period $ 9,700 $ 7,600 Change in fair value included in earnings 300 500 Payment of contingent consideration (10,000 ) — Balance at end of period $ — $ 8,100
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The estimated carrying and fair values of the Company’s long-term debt are as follows: January 1, 2016 October 2, 2015 Fair Value Measurement Carrying Value Fair Value Carrying Value Fair Value First Lien Term Loan Level 2 $ 297,942 $ 298,717 $ 298,432 $ 293,088 Second Lien Term Loan Level 3 26,326 26,326 26,333 26,333 8.75% Senior Notes due 2018 Level 2 209,527 208,452 208,768 209,843 $ 533,795 $ 533,495 $ 533,533 $ 529,264 Note: Amounts are net of associated issue discounts and debt issuance costs. Not reflected in the above table are debt issuance costs related to the Company's revolving credit facility of $618 and $667 as of January 1, 2016 and October 2, 2015, respectively. Prior year amounts have been adjusted to conform to the current year presentation.

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended
	Jan. 01, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The Company’s long-term debt comprises the following as of the dates presented: January 1, October 2, Senior Secured Credit Facilities: First Lien Credit Agreement: Revolver $ — $ — First Lien Term Loan 304,575 305,350 Less unamortized original issue discount (599 ) (625 ) Less unamortized debt issuance costs a (6,652 ) (6,960 ) 297,324 297,765 Second Lien Credit Agreement: Second Lien Term Loan 28,000 28,000 Less unamortized original issue discount (538 ) (557 ) Less unamortized debt issuance costs (1,136 ) (1,110 ) 26,326 26,333 Senior Notes 215,000 215,000 Less unamortized original issue discount (2,826 ) (3,218 ) Less unamortized debt issuance costs (2,647 ) (3,014 ) 209,527 208,768 Long term debt, net of discount and debt issuance costs 533,177 532,866 Less current portion (3,100 ) (3,100 ) Long-term portion $ 530,077 $ 529,766 Standby letters of credit secured by Revolver $ 5,860 $ 5,998 a Amounts comprised debt issuance costs associated with both Revolver and First Lien Term Loan.
Schedule of Redemption Option	At any time, or from time to time, on or after February 15, 2016, CPII, at its option, may redeem the Senior Notes, in whole or in part, at the redemption prices (expressed as percentages of principal amount) set forth below, together with accrued and unpaid interest thereon, if any, to the redemption date, if redeemed during the 12-month period beginning February 15 of the years indicated: Year Optional Redemption Price 2016 104% 2017 and thereafter 101%
Schedule of Maturities of Long-term Debt	As of January 1, 2016 , maturities on long-term debt were as follows: Fiscal Year First Lien Term Loan Second Lien Term Loan 8.75% Senior Notes Total 2016 (remaining nine months) $ 2,325 $ — $ — $ 2,325 2017 3,100 — — 3,100 2018 299,150 28,000 215,000 542,150 2019 — — — — 2020 — — — — Thereafter — — — — $ 304,575 $ 28,000 $ 215,000 $ 547,575

Derivative Instruments and He25

Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
	Jan. 01, 2016
Derivative
Statement of Financial Position, Fair Value	The aggregate fair value of all derivative instruments designated as cash flow hedges were in a liability position on January 1, 2016 and October 2, 2015 as shown in the following table: Liability Derivatives Fair Value Balance Sheet Location January 1, October 2, Derivative designated as hedging instruments Forward contracts Accrued expenses $ 2,949 $ 1,821
Effect on Condensed Consolidated Statements of Operations and Comprehensive Income (Loss)	The following table summarizes the effect of derivative instruments on the condensed consolidated statements of comprehensive income (loss) for the periods of fiscal years 2016 and 2015 presented: Derivatives in Cash Flow Hedging Relationships Amount of Loss Loss Reclassified from Accumulated OCI into Income Gain Recognized in Location Amount Location Amount Three Months Ended Three Months Ended Three Months Ended January 1, January 2, January 1, January 2, January 1, January 2, Forward contracts $ (1,643 ) $ (1,154 ) Cost of sales $ (1,038 ) $ (236 ) General and administrative (a) $ 45 $ 75 Research and development (48 ) (8 ) Selling and marketing (21 ) (4 ) General and administrative (29 ) (4 ) Total $ (1,643 ) $ (1,154 ) $ (1,136 ) $ (252 ) $ 45 $ 75 (a) The amount recognized in income for each period presented represents a gain related to the amount excluded from the assessment of hedge effectiveness.

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Jan. 01, 2016
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	The condensed consolidated statements of comprehensive income (loss) reflect the following income tax expense: Three Months Ended January 1, January 2, (Loss) income before income taxes $ (2,923 ) $ 3,586 Income tax (benefit) expense $ (1,713 ) $ 603 Effective income tax rate 58.6 % 16.8 %

Accumulated Other Comprehensi27

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Jan. 01, 2016
Accumulates Other Comprehensive Income (Loss) [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table provides the components of accumulated other comprehensive loss in the condensed consolidated balance sheets: January 1, October 2, Unrealized loss on cash flow hedges, net of tax of $(800) and $(673), respectively $ (2,400 ) $ (2,021 ) Unrealized actuarial gain and prior service credit for pension liability, net of tax of $8 and $8, respectively 26 26 Accumulated other comprehensive loss $ (2,374 ) $ (1,995 ) The following tables provide changes in accumulated other comprehensive loss , net of tax, reported in the Company’s condensed consolidated balance sheets for the three months ended January 1, 2016 and January 2, 2015 (amounts in parentheses indicate debits): Three Months Ended January 1, 2016 January 2, 2015 Gains and Losses on Cash Flow Hedges Defined Benefit Pension Items Total Gains and Losses on Cash Flow Hedges Defined Benefit Pension Items Total Balance at beginning of period $ (2,021 ) $ 26 $ (1,995 ) $ (753 ) $ 100 $ (653 ) Other comprehensive loss before reclassifications (1,231 ) — (1,231 ) (865 ) — (865 ) Amounts reclassified from accumulated other comprehensive loss 852 — 852 189 — 189 Net current-period other comprehensive loss (379 ) — (379 ) (676 ) — (676 ) Balance at end of period $ (2,400 ) $ 26 $ (2,374 ) $ (1,429 ) $ 100 $ (1,329 )
Reclassification Adjustment out of Accumulated Other Comprehensive Income
Reclassification out of Accumulated Other Comprehensive Income	The following table provides the gross amount reclassified from accumulated other comprehensive loss and the corresponding amount of tax relating to losses on cash flow hedges for the three months ended January 1, 2016 and January 2, 2015 (amounts in parentheses indicate debits): Three Months Ended January 1, January 2, Amounts reclassified from accumulated other comprehensive loss $ 1,136 $ 252 Less: tax (284 ) (63 ) Amounts reclassified from accumulated other comprehensive loss, net of tax $ 852 $ 189

Segments, Geographic and Cust28

Segments, Geographic and Customer Information (Tables)	3 Months Ended
	Jan. 01, 2016
Segments, Geographic and Customer Information [Abstract]
Schedule of Reportable Segments	Summarized financial information concerning the Company’s reportable segments is shown in the following tables: Three Months Ended January 1, January 2, Sales from external customers RF products $ 75,287 $ 86,073 Satcom equipment 33,453 18,598 Other 1,942 6,003 $ 110,682 $ 110,674 Intersegment product transfers RF products $ 4,822 $ 5,193 Satcom equipment 20 18 $ 4,842 $ 5,211 Capital expenditures a RF products $ 1,118 $ 1,333 Satcom equipment 211 21 Other 196 154 $ 1,525 $ 1,508 EBITDA RF products $ 13,461 $ 19,826 Satcom equipment 5,490 1,867 Other (5,433 ) (3,166 ) $ 13,518 $ 18,527 a Capital expenditures incurred on an accrual basis. January 1, October 2, Total assets RF products $ 505,840 $ 515,966 Satcom equipment 184,495 183,711 Other 66,073 71,467 $ 756,408 $ 771,144
Schedule of Operating Income By Segment	Operating income by the Company’s reportable segments was as follows: Three Months Ended January 1, January 2, Operating income RF products $ 11,426 $ 17,456 Satcom equipment 5,071 1,603 Other (9,697 ) (6,434 ) $ 6,800 $ 12,625
Reconciliation of Net Income to EBITDA	The following table reconciles net income to EBITDA: Three Months Ended January 1, January 2, Net (loss) income $ (1,210 ) $ 2,983 Depreciation and amortization 6,718 5,902 Interest expense, net 9,723 9,039 Income tax (benefit) expense (1,713 ) 603 EBITDA $ 13,518 $ 18,527

Supplemental Guarantors Conde29

Supplemental Guarantors Condensed Consolidating Financial Information (Tables)	3 Months Ended
	Jan. 01, 2016
Supplemental Guarantors Condensed Consolidating Financial Information [Abstract]
Condensed Consolidating Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEET As of January 1, 2016 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Assets Cash and cash equivalents $ — $ — $ 20,934 $ 13,300 $ — $ 34,234 Restricted cash — — 1,651 73 — 1,724 Accounts receivable, net — — 35,454 14,610 — 50,064 Inventories — — 72,308 35,946 (481 ) 107,773 Intercompany receivable — — 100,165 14,810 (114,975 ) — Prepaid and other current assets 1 30 5,491 1,518 160 7,200 Total current assets 1 30 236,003 80,257 (115,296 ) 200,995 Property, plant and equipment, net — — 56,935 20,224 — 77,159 Intangible assets, net — — 184,916 74,576 — 259,492 Goodwill — — 127,281 88,153 — 215,434 Other long-term assets — — 504 2,824 — 3,328 Investment in subsidiaries 45,861 788,215 34,620 — (868,696 ) — Total assets $ 45,862 $ 788,245 $ 640,259 $ 266,034 $ (983,992 ) $ 756,408 Liabilities and stockholders’ equity Current portion of long-term debt $ — $ 3,100 $ — $ — $ — $ 3,100 Accounts payable — — 14,243 12,255 — 26,498 Accrued expenses 489 7,335 15,903 7,790 (67 ) 31,450 Product warranty — — 3,068 2,392 — 5,460 Income taxes payable — — 86 902 — 988 Advance payments from customers — — 13,657 3,298 — 16,955 Intercompany payable — 5,353 — — (5,353 ) — Total current liabilities 489 15,788 46,957 26,637 (5,420 ) 84,451 Deferred tax liabilities — — 69,531 20,686 — 90,217 Long term debt, net of discount and debt issuance costs — 530,077 — — — 530,077 Other long-term liabilities — — 2,867 3,423 — 6,290 Total liabilities 489 545,865 119,355 50,746 (5,420 ) 711,035 Common stock — — — — — — Parent investment — 211,100 404,882 184,218 (800,200 ) — Equity investment in subsidiary (2,374 ) (2,374 ) 9,377 — (4,629 ) — Additional paid-in capital 26,810 — — — — 26,810 Accumulated other comprehensive loss — — — (2,374 ) — (2,374 ) Retained earnings 20,937 33,654 106,645 33,444 (173,743 ) 20,937 Total stockholders’ equity 45,373 242,380 520,904 215,288 (978,572 ) 45,373 Total liabilities and stockholders’ equity $ 45,862 $ 788,245 $ 640,259 $ 266,034 $ (983,992 ) $ 756,408 CONDENSED CONSOLIDATING BALANCE SHEET As of October 2, 2015 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Assets Cash and cash equivalents $ — $ — $ 25,444 $ 12,070 $ — $ 37,514 Restricted cash — — 1,605 76 — 1,681 Accounts receivable, net — — 40,738 21,012 — 61,750 Inventories — — 69,787 33,999 (510 ) 103,276 Intercompany receivable — — 101,600 7,350 (108,950 ) — Prepaid and other current assets 2 57 4,655 1,315 171 6,200 Total current assets 2 57 243,829 75,822 (109,289 ) 210,421 Property, plant and equipment, net — — 58,101 20,491 — 78,592 Intangible assets, net — — 187,678 75,595 — 263,273 Goodwill — — 127,281 88,153 — 215,434 Other long-term assets — — 502 2,922 — 3,424 Investment in subsidiaries 48,076 785,267 36,978 — (870,321 ) — Total assets $ 48,078 $ 785,324 $ 654,369 $ 262,983 $ (979,610 ) $ 771,144 Liabilities and stockholders’ equity Current portion of long-term debt $ — $ 3,100 $ — $ — $ — $ 3,100 Accounts payable — — 17,015 13,334 — 30,349 Accrued expenses 1,361 3,410 33,239 6,165 (69 ) 44,106 Product warranty — — 2,840 2,464 — 5,304 Income taxes payable — — 40 1,114 — 1,154 Advance payments from customers — — 10,004 3,033 — 13,037 Intercompany payable — 5,353 — — (5,353 ) — Total current liabilities 1,361 11,863 63,138 26,110 (5,422 ) 97,050 Deferred tax liabilities — — 70,181 21,046 — 91,227 Long term debt, net of discount and debt issuance costs — 529,766 — — — 529,766 Other long-term liabilities — — 2,578 3,806 — 6,384 Total liabilities 1,361 541,629 135,897 50,962 (5,422 ) 724,427 Common stock — — — — — — Parent investment — 211,100 404,685 184,169 (799,954 ) — Equity investment in subsidiary (1,995 ) (1,995 ) 9,377 — (5,387 ) — Additional paid-in capital 26,565 — — — — 26,565 Accumulated other comprehensive loss — — — (1,995 ) — (1,995 ) Retained earnings 22,147 34,590 104,410 29,847 (168,847 ) 22,147 Total stockholders’ equity 46,717 243,695 518,472 212,021 (974,188 ) 46,717 Total liabilities and stockholders’ equity $ 48,078 $ 785,324 $ 654,369 $ 262,983 $ (979,610 ) $ 771,144
Condensed Consolidating Statement of Comprehensive Income (Loss)	CONDENSED CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Three Months Ended January 1, 2016 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Sales $ — $ — $ 86,882 $ 47,477 $ (23,677 ) $ 110,682 Cost of sales — — 68,529 36,678 (23,423 ) 81,784 Gross profit — — 18,353 10,799 (254 ) 28,898 Operating costs and expenses: Research and development — — 1,857 2,036 — 3,893 Selling and marketing — — 4,311 2,500 (282 ) 6,529 General and administrative 503 27 6,242 1,347 (1 ) 8,118 Amortization of acquisition-related intangible assets — — 2,539 1,019 — 3,558 Total operating costs and expenses 503 27 14,949 6,902 (283 ) 22,098 Operating (loss) income (503 ) (27 ) 3,404 3,897 29 6,800 Interest expense (income), net — 9,728 3 (8 ) — 9,723 (Loss) income before income tax (benefit) expense and equity in (loss) income of subsidiaries (503 ) (9,755 ) 3,401 3,905 29 (2,923 ) Income tax (benefit) expense (229 ) (3,706 ) 1,903 308 11 (1,713 ) Equity in (loss) income of subsidiaries (936 ) 5,113 737 — (4,914 ) — Net (loss) income (1,210 ) (936 ) 2,235 3,597 (4,896 ) (1,210 ) Equity in other comprehensive loss of subsidiaries (379 ) (379 ) — — 758 — Other comprehensive loss, net of tax Unrealized loss on cash flow hedges, net of tax — — — (379 ) — (379 ) Total other comprehensive loss, net of tax — — — (379 ) — (379 ) Comprehensive (loss) income $ (1,589 ) $ (1,315 ) $ 2,235 $ 3,218 $ (4,138 ) $ (1,589 ) CONDENSED CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME For the Three Months Ended January 2, 2015 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidating Eliminations Consolidated Total Sales $ — $ — $ 85,438 $ 41,582 $ (16,346 ) $ 110,674 Cost of sales — — 62,327 31,612 (15,888 ) 78,051 Gross profit — — 23,111 9,970 (458 ) 32,623 Operating costs and expenses: Research and development — — 1,850 1,745 — 3,595 Selling and marketing — — 3,352 2,685 (370 ) 5,667 General and administrative 635 1,241 5,153 1,161 (1 ) 8,189 Amortization of acquisition-related intangible assets — — 1,530 1,017 — 2,547 Total operating costs and expenses 635 1,241 11,885 6,608 (371 ) 19,998 Operating (loss) income (635 ) (1,241 ) 11,226 3,362 (87 ) 12,625 Interest expense, net — 9,033 3 3 — 9,039 (Loss) income before income tax (benefit) expense and equity in income of subsidiaries (635 ) (10,274 ) 11,223 3,359 (87 ) 3,586 Income tax (benefit) expense (240 ) (3,904 ) 4,385 395 (33 ) 603 Equity in income of subsidiaries 3,378 9,748 68 — (13,194 ) — Net income 2,983 3,378 6,906 2,964 (13,248 ) 2,983 Equity in other comprehensive loss of subsidiaries (676 ) (676 ) — — 1,352 — Other comprehensive loss, net of tax Unrealized loss on cash flow hedges, net of tax — — — (676 ) — (676 ) Total other comprehensive loss, net of tax — — — (676 ) — (676 ) Comprehensive income $ 2,307 $ 2,702 $ 6,906 $ 2,288 $ (11,896 ) $ 2,307
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended January 1, 2016 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidated Total Cash flows from operating activities Net cash provided by operating activities $ — $ 838 $ 1,756 $ 1,552 $ 4,146 Cash flows from investing activities Capital expenditures — — (1,603 ) (322 ) (1,925 ) Acquisition, net of cash acquired — — (363 ) — (363 ) Net cash used in investing activities — — (1,966 ) (322 ) (2,288 ) Cash flows from financing activities Payment of contingent consideration — — (4,300 ) — (4,300 ) Payment of debt issue costs — (63 ) — — (63 ) Repayment of borrowings under First Lien Term Loan — (775 ) — — (775 ) Net cash used in financing activities — (838 ) (4,300 ) — (5,138 ) Net (decrease) increase in cash and cash equivalents — — (4,510 ) 1,230 (3,280 ) Cash and cash equivalents at beginning of period — — 25,444 12,070 37,514 Cash and cash equivalents at end of period $ — $ — $ 20,934 $ 13,300 $ 34,234 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended January 2, 2015 Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Consolidated Total Cash flows from operating activities Net cash provided by (used in) operating activities $ — $ 775 $ 10,718 $ (1,573 ) $ 9,920 Cash flows from investing activities Capital expenditures — — (1,503 ) (148 ) (1,651 ) Net cash used in investing activities — — (1,503 ) (148 ) (1,651 ) Cash flows from financing activities Return of intercompany capital — 8,800 — (8,800 ) — Intercompany funding — (8,800 ) — 8,800 — Repayment of borrowings under First Lien Term Loan — (775 ) — — (775 ) Net cash used in financing activities — (775 ) — — (775 ) Net increase (decrease) in cash and cash equivalents — — 9,215 (1,721 ) 7,494 Cash and cash equivalents at beginning of period — — 42,290 8,327 50,617 Cash and cash equivalents at end of period $ — $ — $ 51,505 $ 6,606 $ 58,111

Recently Issued Accounting St30

Recently Issued Accounting Standards Deferred Debt Issuance Costs Reclassification (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Prior Period Adjustments Restatement
Unamortized Debt Issuance Costs	$ 10,435	$ 11,084
Accounting Standard Update 2015-03
Prior Period Adjustments Restatement
Unamortized Debt Issuance Costs		11,084
Decrease in Long-term Assets		(11,084)
Decrease in Long-term Debt		$ 11,084

Recently Issued Accounting St31

Recently Issued Accounting Standards Deferred Income Taxes Reclassification (Details) - Accounting Standard Update 2015-17 $ in Thousands	Oct. 02, 2015USD ($)
Prior Period Adjustments Restatement
Decrease in Current Assets	$ (8,461)
Increase in Long-term Assets	91
Decrease in Deferred Tax Liabilities, Current	90
Decrease in Deferred Tax Liabilities, Noncurrent	$ 8,280

Business Combination ASC Signal

Business Combination ASC Signal Narrative (Details) - USD ($) $ in Thousands	Sep. 17, 2015	Jan. 01, 2016	Jan. 02, 2015
Business Acquisition
Paid cash consideration, net of cash acquired		$ 363	$ 0
ASC Signal
Business Acquisition
Paid cash consideration, net of cash acquired	$ 50,700
Cash acquired from acquisition	$ 2,200
Additional consideration based on adjustment to ASC Signal's closing net working capital		400
Acquisition transaction costs		600
ASC Signal | Charge Excluded from the Pro Forma Results of Operations
Business Acquisition
Utilization of net increase in cost basis of inventory due to purchase accounting		900
Backlog | ASC Signal | Charge Excluded from the Pro Forma Results of Operations
Business Acquisition
Amortization of certain acquired intangible asset		$ 600

Business Combination ASC Sign33

Business Combination ASC Signal Purchase Price Allocation (Details) - ASC Signal $ in Thousands	Sep. 17, 2015USD ($)
Business Acquisition
Purchase price	$ 52,918
Less: Fair value of assets acquired:
Net current assets	(12,558)
Property, plant and equipment	(7,465)
Identifiable intangible assets	(25,750)
Other long-term asset	(2,817)
Total assets acquired	(48,590)
Add: Fair value of liabilities assumed:
Long-term deferred tax liabilities	9,408
Other long-term liabilities	2,817
Total liabilities assumed	12,225
Goodwill	$ 16,553

Business Combination ASC Sign34

Business Combination ASC Signal Identifiable Intangible Assets (Details) - ASC Signal $ in Thousands	Sep. 17, 2015USD ($)
Acquired Finite-Lived Intangible Assets
Estimated Fair Value	$ 25,750
Tradenames
Acquired Finite-Lived Intangible Assets
Estimated Fair Value	$ 3,050
Estimated Useful Life (years)	15 years
Completed technology
Acquired Finite-Lived Intangible Assets
Estimated Fair Value	$ 11,150
Estimated Useful Life (years)	15 years
Backlog
Acquired Finite-Lived Intangible Assets
Estimated Fair Value	$ 2,450
Estimated Useful Life (years)	1 year
Customer relationship
Acquired Finite-Lived Intangible Assets
Estimated Fair Value	$ 9,100
Estimated Useful Life (years)	14 years

Business Combination ASC Sign35

Business Combination ASC Signal Pro Forma Results of Operations (Details) - ASC Signal - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Business Acquisition
Sales	$ 110,682	$ 117,099
Net income	$ 104	$ 2,253

Supplemental Financial Inform36

Supplemental Financial Information Accounts Receivable (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Accounts Receivable
Accounts receivable	$ 50,678	$ 62,379
Less: Allowance for doubtful accounts	614	629
Accounts receivable, net	$ 50,064	$ 61,750

Supplemental Financial Inform37

Supplemental Financial Information Inventories (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Inventories [Abstract]
Raw materials and parts	$ 57,588	$ 54,499
Work in process	35,484	33,991
Finished goods	14,701	14,786
Total inventories	$ 107,773	$ 103,276

Supplemental Financial Inform38

Supplemental Financial Information Reserve for Loss on Contracts (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Reserve for Loss Contracts [Roll Forward]
Balance at beginning of period	$ 1,638	$ 5,008
Provision for loss contracts, charged to cost of sales	571	135
Credit to cost of sales upon revenue recognition	(304)	(165)
Balance at end of period	1,905	4,978
Inventories
Reserve for Loss Contracts [Roll Forward]
Balance at end of period	1,905	4,968
Accrued expenses
Reserve for Loss Contracts [Roll Forward]
Balance at end of period	$ 0	$ 10

Supplemental Financial Inform39

Supplemental Financial Information Accrued Liabilities (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Accruals [Abstract]
Payroll and employee benefits	$ 12,763	$ 14,980
Accrued interest	7,309	2,721
Foreign exchange forward derivatives	2,949	1,821
Deferred income	1,192	3,329
Contingent consideration liability	0	9,700
Other accruals	7,237	11,555
Total accrued expenses	$ 31,450	$ 44,106

Supplemental Financial Inform40

Supplemental Financial Information Product Warranty Liability - Roll forward (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Product Warranty Liability [Roll Forward]
Beginning accrued warranty	$ 5,304	$ 4,863
Actual costs of warranty claims	(1,350)	(1,179)
Estimates for product warranty, charged to cost of sales	1,506	965
Ending accrued warranty	$ 5,460	$ 4,649

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands		Jan. 01, 2016	Oct. 02, 2015
Liabilities
Foreign exchange forward derivatives		$ 2,949	$ 1,821
Recurring
Assets
Money market and overnight U.S. Government securities	[1]	18,813	22,390
Mutual funds	[2]	297	282
Total assets at fair value		19,110	22,672
Liabilities
Foreign exchange forward derivatives	[3]	2,949	1,821
Contingent consideration liability	[4]		9,700
Total liabilities at fair value		2,949	11,521
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Money market and overnight U.S. Government securities	[1]	18,813	22,390
Mutual funds	[2]	297	282
Total assets at fair value		19,110	22,672
Liabilities
Foreign exchange forward derivatives		0	0
Contingent consideration liability			0
Total liabilities at fair value		0	0
Recurring | Significant Other Observable Inputs (Level 2)
Assets
Money market and overnight U.S. Government securities		0	0
Mutual funds		0	0
Total assets at fair value		0	0
Liabilities
Foreign exchange forward derivatives	[3]	2,949	1,821
Contingent consideration liability			0
Total liabilities at fair value		2,949	1,821
Recurring | Level 3
Assets
Money market and overnight U.S. Government securities		0	0
Mutual funds		0	0
Total assets at fair value		0	0
Liabilities
Foreign exchange forward derivatives		0	0
Contingent consideration liability	[4]		9,700
Total liabilities at fair value		$ 0	$ 9,700
[1]	The money market, fixed deposit and overnight U.S. Government securities are classified as part of cash and cash equivalents in the condensed consolidated balance sheet.
[2]	The mutual funds are classified as part of other long-term assets in the condensed consolidated balance sheet.
[3]	The liability position of foreign currency derivatives is classified as part of accrued expenses in the condensed consolidated balance sheet.
[4]	The contingent consideration liability is classified as part of accrued expenses in the condensed consolidated balance sheet.

Financial Instruments Contingen

Financial Instruments Contingent Consideration (Details) - Radant Technologies - USD ($) $ in Millions	Oct. 01, 2013	Jan. 01, 2016
Contingent Consideration
Maximum potential earnout payment	$ 10
Earnout paid		$ 10
Recurring | Fair Value, Inputs, Level 3
Contingent Consideration
Fair value inputs, discount rate		14.00%
Maximum
Contingent Consideration
Duration for the company to achieve financial targets	2 years

Financial Instruments Conting43

Financial Instruments Contingent Consideration Fair Value Rollforward (Details) - Business acquisition contingent consideration - Fair Value, Inputs, Level 3 - Recurring - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	$ 9,700	$ 7,600
Change in fair value included in earnings	300	500
Payment of contingent consideration	(10,000)	0
Balance at end of period	$ 0	$ 8,100

Financial Instruments Long-term

Financial Instruments Long-term Debt (Details) - USD ($) $ in Thousands		Jan. 01, 2016	Oct. 02, 2015
Debt Instrument
Carrying Value	[1]	$ 533,795	$ 533,533
Fair Value	[1]	533,495	529,264
Line of Credit | Term Loan | First Lien
Debt Instrument
Carrying Value	[1]	297,942	298,432
Line of Credit | Term Loan | First Lien | Level 2
Debt Instrument
Fair Value	[1]	298,717	293,088
Line of Credit | Term Loan | Second Lien
Debt Instrument
Carrying Value	[1]	26,326	26,333
Line of Credit | Term Loan | Second Lien | Level 3
Debt Instrument
Fair Value	[1]	26,326	26,333
Senior Notes
Debt Instrument
Carrying Value	[1]	209,527	208,768
Senior Notes | Level 2
Debt Instrument
Fair Value	[1]	$ 208,452	$ 209,843
[1]	Note: Amounts are net of associated issue discounts and debt issuance costs. Not reflected in the above table are debt issuance costs related to the Company's revolving credit facility of $618 and $667 as of January 1, 2016 and October 2, 2015, respectively. Prior year amounts have been adjusted to conform to the current year presentation.

Financial Instruments Unamortiz

Financial Instruments Unamortized Debt Issuance Costs (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
First Lien Senior Secured Credit Facilities | Line of Credit | Revolver
Debt Instrument
Unamortized debt issuance costs	$ 618	$ 667

Long-term Debt Summary of Long-

Long-term Debt Summary of Long-Term Debt (Details) - USD ($) $ in Thousands		Jan. 01, 2016	Oct. 02, 2015
Debt Instrument
Long-term Debt, Gross		$ 547,575	$ 548,350
Less unamortized original issue discount		(3,963)	(4,400)
Less unamortized debt issuance costs		(10,435)	(11,084)
Long-term debt		533,177	532,866
Less: Current portion		(3,100)	(3,100)
Long-term portion		530,077	529,766
First Lien Senior Secured Credit Facilities | Line of Credit
Debt Instrument
Revolver		0	0
Term Loan		304,575	305,350
Less unamortized original issue discount		(599)	(625)
Less unamortized debt issuance costs	[1]	(6,652)	(6,960)
Long-term debt		297,324	297,765
Second Lien Senior Secured Credit Facility | Line of Credit
Debt Instrument
Term Loan		28,000	28,000
Less unamortized original issue discount		(538)	(557)
Less unamortized debt issuance costs		(1,136)	(1,110)
Long-term debt		26,326	26,333
Senior Secured Credit Facilities | Senior Notes
Debt Instrument
Senior Notes		215,000	215,000
Less unamortized original issue discount		(2,826)	(3,218)
Less unamortized debt issuance costs		(2,647)	(3,014)
Long-term debt		$ 209,527	$ 208,768
[1]	Amounts comprised debt issuance costs associated with both Revolver and First Lien Term Loan.

Long-term Debt Standby Letters

Long-term Debt Standby Letters of Credit (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
First Lien Senior Secured Credit Facilities | Standby Letters of Credit | Revolver
Debt Instrument
Letters of Credit Outstanding, Amount	$ 5,860	$ 5,998

Long-term Debt Senior Secured C

Long-term Debt Senior Secured Credit Facilities (Details) $ in Thousands	Sep. 17, 2015USD ($)	Apr. 07, 2014USD ($)	Jan. 01, 2016USD ($)	Oct. 02, 2015USD ($)
First Lien Senior Secured Credit Facilities | Line of Credit
Debt Instrument
Debt Instrument, Maturity Date, Description		The First Lien Term Loan will mature on November 17, 2017 and the Revolver will mature on August 19, 2017. However, if (a) in the case of the First Lien Term Loan, on or before November 17, 2017, and, in the case of the Revolver, on or before August 19, 2017, CPII has repaid or refinanced no less than 65% of the Senior Notes outstanding as of the closing date of the First Lien Term Loan, or (b) the first lien leverage ratio as of August 19, 2017 is 2.50:1 or less on a pro forma basis (“Maturity Extension Condition”), then the First Lien Term Loan will mature on April 7, 2021 and the Revolver will mature on April 7, 2019.
Leverage Ratio Measurement Date for Trigggering Later Maturity Date		Aug. 19, 2017
Debt Instrument, Interest Rate Terms		Borrowings under the First Lien Credit Agreement, bear interest at a rate equal to, at CPII’s option, the LIBOR or the base rate (“ABR”) plus the applicable margin. LIBOR and ABR borrowings under the First Lien Term Loan are subject to a 1.00% and 2.00% “floor,” respectively. The ABR under the First Lien Credit Agreement is the greatest of (a) the base rate established by the administrative agent, (b) the federal funds rate rate plus 0.50% and (c) adjusted LIBOR for a one-month interest period plus 1.00%. For the First Lien Term Loan, the applicable margin will be 3.25% per annum for LIBOR borrowings and 2.25% per annum for ABR borrowings. The applicable margins under the Revolver varies depending on CPII’s total leverage ratio, as defined in the First Lien Credit Agreement and range from 3.25% to 3.00% for LIBOR borrowings and from 2.25% to 2.00% for ABR borrowings.
First Lien Senior Secured Credit Facilities | Line of Credit | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Description of Variable Rate Basis		LIBOR
First Lien Senior Secured Credit Facilities | Line of Credit | Base Rate
Debt Instrument
Debt Instrument, Description of Variable Rate Basis		base rate
First Lien Senior Secured Credit Facilities | Line of Credit | Revolver
Debt Instrument
Line of Credit Facility, Maximum Borrowing Capacity		$ 30,000
Long-term Line of Credit			$ 0
Debt Instrument, Maturity Date		Aug. 19, 2017
First Lien Senior Secured Credit Facilities | Standby Letters of Credit | Revolver
Debt Instrument
Letters of Credit Outstanding, Amount			$ 5,860	$ 5,998
Second Lien Senior Secured Credit Facility | Line of Credit
Debt Instrument
Debt Instrument, Maturity Date, Description	The Second Lien Term Loan will mature on November 17, 2017. However, if (a) on or before November 17, 2017, CPII has repaid or refinanced no less than 65% of the Senior Notes outstanding as of the closing date of the First Lien Term Loan, or (b) the first lien leverage ratio as of August 19, 2017 is 2.50:1 or less on a pro forma basis (“Maturity Extension Condition”), then the Second Lien Term Loan will mature on April 7, 2021.
Leverage Ratio Measurement Date for Trigggering Later Maturity Date	Aug. 19, 2017
Debt Instrument, Interest Rate Terms	Borrowings under the Second Lien Credit Agreement, bear interest at a rate equal to, at CPII’s option, the LIBOR or the ABR plus the applicable margin. LIBOR and ABR borrowings under the Second Lien Term Loan are subject to a 1.00% and 2.00% “floor,” respectively. The ABR under the Second Lien Credit Agreement is the greatest of (a) a rate equal to the rate last quoted by The Wall Street Journal as the “Prime Rate” in the United States or, if The Wall Street Journal ceases to quote such rate, the highest per annum interest rate published by the Federal Reserve Board as the “bank prime loan” rate or, if such rate is no longer quoted therein, any similar rate quoted therein (as determined by the administrative agent) or any similar release by the Federal Reserve Board (as determined by administrative agent), (b) the federal funds rate plus 0.50% and (c) adjusted LIBOR for a one-month interest period plus 1.00%. For the Second Lien Term Loan, the applicable margin will be 7.00% per annum for LIBOR borrowings and 6.00% per annum for ABR borrowings. However, upon satisfaction of the Maturity Extension Condition, the applicable margin shall be increased by an amount equal to 150% of the difference in the coupon rate of the Senior Notes after the exchange and the coupon rate of the Senior Notes prior to the exchange, to the extent such difference is positive.
Second Lien Senior Secured Credit Facility | Line of Credit | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Description of Variable Rate Basis	LIBOR
Second Lien Senior Secured Credit Facility | Line of Credit | Base Rate
Debt Instrument
Debt Instrument, Description of Variable Rate Basis	base rate
Debt Instrument, Basis Spread on Variable Rate, Increase in Spread Equal to Percent Difference in Senior Notes Coupon Rate Prior and After Exchange	150.00%
First Lien | First Lien Senior Secured Credit Facilities | Line of Credit | Term Loan
Debt Instrument
Line of Credit Facility, Maximum Borrowing Capacity		$ 310,000
Long-term Line of Credit		$ 310,000
Debt Instrument, Maturity Date		Nov. 17, 2017
First Lien | First Lien Senior Secured Credit Facilities | Line of Credit | Term Loan | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		3.25%
Long-term Debt, Floor Interest Rate		1.00%
First Lien | First Lien Senior Secured Credit Facilities | Line of Credit | Term Loan | Base Rate
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		2.25%
Long-term Debt, Floor Interest Rate		2.00%
Second Lien | Second Lien Senior Secured Credit Facility | Line of Credit | Term Loan
Debt Instrument
Line of Credit Facility, Maximum Borrowing Capacity	$ 28,000
Long-term Line of Credit	28,000
Proceeds from Debt, Net of Issuance Costs	27,400
Debt Instrument, Unamortized Discount	$ 600
Debt Instrument, Maturity Date	Nov. 17, 2017
Second Lien | Second Lien Senior Secured Credit Facility | Line of Credit | Term Loan | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	7.00%
Long-term Debt, Floor Interest Rate	1.00%
Second Lien | Second Lien Senior Secured Credit Facility | Line of Credit | Term Loan | Base Rate
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	6.00%
Long-term Debt, Floor Interest Rate	2.00%
Upon which a specified percent of Senior Notes has been repaid or refinanced | First Lien Senior Secured Credit Facilities | Line of Credit | Revolver
Debt Instrument
Debt Instrument, Maturity Date Range, End		Aug. 19, 2017
Upon which a specified percent of Senior Notes has been repaid or refinanced | First Lien | First Lien Senior Secured Credit Facilities | Line of Credit | Term Loan
Debt Instrument
Debt Instrument, Maturity Date Range, End		Nov. 17, 2017
Upon which a specified percent of Senior Notes has been repaid or refinanced | Second Lien | Second Lien Senior Secured Credit Facility | Line of Credit | Term Loan
Debt Instrument
Debt Instrument, Maturity Date Range, End	Nov. 17, 2017
Upon reaching a specified first lien leverage ratio as of a specified date | First Lien Senior Secured Credit Facilities | Line of Credit | Revolver
Debt Instrument
Debt Instrument, Maturity Date		Apr. 7, 2019
Upon reaching a specified first lien leverage ratio as of a specified date | First Lien | First Lien Senior Secured Credit Facilities | Line of Credit | Term Loan
Debt Instrument
Debt Instrument, Maturity Date		Apr. 7, 2021
Upon reaching a specified first lien leverage ratio as of a specified date | Second Lien | Second Lien Senior Secured Credit Facility | Line of Credit | Term Loan
Debt Instrument
Debt Instrument, Maturity Date	Apr. 7, 2021
Minimum | First Lien Senior Secured Credit Facilities | Line of Credit
Debt Instrument
Percentage of Senior Notes Repaid or Refinanced Triggering Early Maturity Date		65.00%
Minimum | Second Lien Senior Secured Credit Facility | Line of Credit
Debt Instrument
Percentage of Senior Notes Repaid or Refinanced Triggering Early Maturity Date	65.00%
Maximum | First Lien Senior Secured Credit Facilities | Line of Credit
Debt Instrument
Leverage Ratio Requirement for Triggering Later Maturity Date		2.50
Maximum | Second Lien Senior Secured Credit Facility | Line of Credit
Debt Instrument
Leverage Ratio Requirement for Triggering Later Maturity Date	2.50
Federal Fund Rate | First Lien Senior Secured Credit Facilities | Line of Credit | Base Rate
Debt Instrument
Debt Instrument, Description of Variable Rate Basis		federal funds rate
Debt Instrument, Basis Spread on Variable Rate		0.50%
Federal Fund Rate | Second Lien Senior Secured Credit Facility | Line of Credit | Base Rate
Debt Instrument
Debt Instrument, Description of Variable Rate Basis	federal funds rate
Debt Instrument, Basis Spread on Variable Rate	0.50%
Adjusted LIBOR | First Lien Senior Secured Credit Facilities | Line of Credit | Base Rate
Debt Instrument
Debt Instrument, Description of Variable Rate Basis		adjusted LIBOR
Debt Instrument, Basis Spread on Variable Rate		1.00%
Adjusted LIBOR | Second Lien Senior Secured Credit Facility | Line of Credit | Base Rate
Debt Instrument
Debt Instrument, Description of Variable Rate Basis	adjusted LIBOR
Debt Instrument, Basis Spread on Variable Rate	1.00%
Delivery of First Full Quarter Financial Statements and Thereafter | Minimum | First Lien Senior Secured Credit Facilities | Line of Credit | Revolver | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		3.00%
Delivery of First Full Quarter Financial Statements and Thereafter | Minimum | First Lien Senior Secured Credit Facilities | Line of Credit | Revolver | Base Rate
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		2.00%
Delivery of First Full Quarter Financial Statements and Thereafter | Maximum | First Lien Senior Secured Credit Facilities | Line of Credit | Revolver | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		3.25%
Delivery of First Full Quarter Financial Statements and Thereafter | Maximum | First Lien Senior Secured Credit Facilities | Line of Credit | Revolver | Base Rate
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		2.25%

Long-term Debt Senior Notes due

Long-term Debt Senior Notes due 2018 (Details) - Senior Notes - USD ($) $ in Millions	Apr. 07, 2014	Feb. 10, 2011
Debt Instrument
Face amount of the debt instrument		$ 215
Interest rate, stated percentage	8.75%	8.00%
Prior to15 Feb 2017
Debt Instrument
Percentage of redemption price including accrued and unpaid interest above principal amount	104.00%
2017 and thereafter
Debt Instrument
Percentage of redemption price including accrued and unpaid interest above principal amount	101.00%
Upon Change of Control
Debt Instrument
Redemption price as percentage of principal amount, upon change of control		101.00%

Long-term Debt Maturities on Lo

Long-term Debt Maturities on Long-term Debt (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Debt Instrument
2016 (remaining nine months)	$ 2,325
2,017	3,100
2,018	542,150
2,019	0
2,020	0
Thereafter	0
Total	547,575	$ 548,350
First Lien Senior Secured Credit Facilities | Senior Notes | Senior Notes 8.75 Percent
Debt Instrument
2016 (remaining nine months)	0
2,017	0
2,018	215,000
2,019	0
2,020	0
Thereafter	0
Total	215,000
First Lien Senior Secured Credit Facilities | First Lien | Line of Credit | Term Loan
Debt Instrument
2016 (remaining nine months)	2,325
2,017	3,100
2,018	299,150
2,019	0
2,020	0
Thereafter	0
Total	304,575
Second Lien Senior Secured Credit Facility | Second Lien | Line of Credit | Term Loan
Debt Instrument
2016 (remaining nine months)	0
2,017	0
2,018	28,000
2,019	0
2,020	0
Thereafter	0
Total	$ 28,000

Derivative Instruments and He51

Derivative Instruments and Hedging Activities Disclosure Narrative (Details) CAD in Thousands, $ in Thousands	3 Months Ended
	Jan. 01, 2016USD ($)$ / CAD	Jan. 02, 2015USD ($)	Jan. 01, 2016CAD$ / CAD	Oct. 02, 2015USD ($)
Derivative
Tax on unrealized loss on cash flow hedges	$ 800			$ 673
Unrealized loss on cash flow hedges, net of tax	(2,400)			(2,021)
Foreign Currency Derivative Instruments Not Designated as Hedging Instruments at Fair Value	0			$ 0
Cash Flow Hedging
Derivative
Gain (Loss) on Cash Flow Hedge Ineffectiveness	$ 0	$ 0
Cash Flow Hedging | Maximum
Derivative
Maximum duration for recognizing the entire unrealized gain or loss on cash flow hedges in operating earnings as of reporting date	12 months
Forward Contracts | Designated as Hedging Instrument | Cash Flow Hedging
Derivative
Notional amount of foreign currency derivatives | CAD			CAD 44,925
Percentage of foreign currency denominated expenses hedged by derivatives	78.00%		78.00%
Average forward exchange rate (USD per Canadian dollar) | $ / CAD	0.79		0.79
Forward Contracts | Designated as Hedging Instrument | Cash Flow Hedging | Minimum
Derivative
Forward contract duration	2 months
Forward Contracts | Designated as Hedging Instrument | Cash Flow Hedging | Maximum
Derivative
Forward contract duration	19 months

Derivative Instruments and He52

Derivative Instruments and Hedging Activities Schedule of Fair Value of Derivative Instruments Designated as Cash Flow Hedges (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Forward Contracts | Designated as Hedging Instrument | Cash Flow Hedging | Accrued expenses
Derivatives, Fair Value
Derivative Liability, Fair Value	$ 2,949	$ 1,821

Derivative Instruments and He53

Derivative Instruments and Hedging Activities Schedule of the Effect on Condensed Consolidated Statements of Operations and Comprehensive Income( Loss) (Details) - Designated as Hedging Instrument - Cash Flow Hedging - USD ($) $ in Thousands		3 Months Ended
		Jan. 01, 2016	Jan. 02, 2015
Derivative
Amount of (Loss) Gain Recognized in OCI on Derivative (Effective Portion)		$ (1,643)	$ (1,154)
Amount of (Loss) Gain Reclassified from Accumulated OCI into Income(Effective Portion)		(1,136)	(252)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net		45	75
Forward Contracts
Derivative
Amount of (Loss) Gain Recognized in OCI on Derivative (Effective Portion)		(1,643)	(1,154)
Forward Contracts | Cost of sales
Derivative
Amount of (Loss) Gain Reclassified from Accumulated OCI into Income(Effective Portion)		(1,038)	(236)
Forward Contracts | Research and development
Derivative
Amount of (Loss) Gain Reclassified from Accumulated OCI into Income(Effective Portion)		(48)	(8)
Forward Contracts | Selling and marketing
Derivative
Amount of (Loss) Gain Reclassified from Accumulated OCI into Income(Effective Portion)		(21)	(4)
Forward Contracts | General and administrative
Derivative
Amount of (Loss) Gain Reclassified from Accumulated OCI into Income(Effective Portion)		(29)	(4)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	[1]	45	75
Gain from Components Excluded from Assessment of Cash Flow Hedge Effectiveness		$ 45	$ 75
[1]	The amount recognized in income for each period presented represents a gain related to the amount excluded from the assessment of hedge effectiveness.

Contingencies (Details)

Contingencies (Details) CAD in Millions, $ in Millions	Jan. 01, 2016USD ($)$ / CAD	Jan. 01, 2016CAD$ / CAD
Loss Contingencies
Foreign Currency Exchange Rate | $ / CAD	0.72	0.72
Other Long Term Liabilities
Loss Contingencies
Environmental Loss Reserves	$ 2.7	CAD 3.7
Other Noncurrent Assets
Loss Contingencies
Environmental indemnification receivable | $	$ 2.7

Related-party Transactions (Det

Related-party Transactions (Details) - Radant Director of Business Development - USD ($) $ in Thousands	Oct. 01, 2013	Jan. 01, 2016	Jan. 02, 2015
Related Party Transaction
Maximum potential earnout payment	$ 10,000
Maximum Earnout Period	2 years
Earnout paid		$ 10,000
Related-Party Transaction, Rent Expense Associated with Related Party		$ 100	$ 100

Income Taxes Income Tax Expense

Income Taxes Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Income Tax Disclosure [Abstract]
(Loss) income before income taxes	$ (2,923)	$ 3,586
Income tax (benefit) expense	$ (1,713)	$ 603
Effective income tax rate	58.60%	16.80%

Income Taxes Disclosure Narrati

Income Taxes Disclosure Narrative (Details)	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Effective income tax rate	58.60%	16.80%
Federal statutory income tax rate	35.00%	35.00%

Income Taxes Unrecognized Tax B

Income Taxes Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	Jan. 01, 2016	Jan. 02, 2015
Unrecognized Tax Benefits
Total Liability for Gross Unrecognized Tax Benefits	$ 4	$ 2.6

Accumulated Other Comprehensi59

Accumulated Other Comprehensive Loss Components of Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015	Oct. 03, 2014
Accumulated Other Comprehensive Income (Loss)
Unrealized loss on cash flow hedges, net of tax of $(800) and $(673), respectively	$ (2,400)	$ (2,021)
Unrealized actuarial gain and prior service credit for pension liability, net of tax of $8 and $8, respectively	26	26
Accumulated other comprehensive loss	(2,374)	(1,995)	$ (1,329)	$ (653)
Unrealized loss on cash flow hedges, tax	800	673
Unrealized actuarial gain and prior service credit for pension liability, tax	$ (8)	$ (8)

Accumulated Other Comprehensi60

Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss Rollforward (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Accumulated Other Comprehensive (Loss) Income [Roll Forward]
Balance at beginning of period	$ (1,995)	$ (653)
Net current-period other comprehensive loss	(379)	(676)
Balance at end of period	(2,374)	(1,329)
Cash Flow Hedges
Accumulated Other Comprehensive (Loss) Income [Roll Forward]
Balance at beginning of period	(2,021)	(753)
Net current-period other comprehensive loss	(379)	(676)
Balance at end of period	(2,400)	(1,429)
Pension Defined Benefit Plan
Accumulated Other Comprehensive (Loss) Income [Roll Forward]
Balance at beginning of period	26	100
Net current-period other comprehensive loss	0	0
Balance at end of period	$ 26	$ 100

Accumulated Other Comprehensi61

Accumulated Other Comprehensive Loss Other Comprehensive Income (Loss), Net of Tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Schedule of Other Comprehensive Income (Loss)
Other comprehensive loss before reclassifications	$ (1,231)	$ (865)
Amounts reclassified from accumulated other comprehensive loss or income	852	189
Net current-period other comprehensive loss	(379)	(676)
Cash Flow Hedges
Schedule of Other Comprehensive Income (Loss)
Other comprehensive loss before reclassifications	(1,231)	(865)
Amounts reclassified from accumulated other comprehensive loss or income	852	189
Net current-period other comprehensive loss	(379)	(676)
Pension Defined Benefit Plan
Schedule of Other Comprehensive Income (Loss)
Other comprehensive loss before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive loss or income	0	0
Net current-period other comprehensive loss	$ 0	$ 0

Accumulated Other Comprehensi62

Accumulated Other Comprehensive Loss Reclassified From Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income
Amounts reclassified from accumulated other comprehensive loss, net of tax	$ 852	$ 189
Cash Flow Hedges
Reclassification Adjustment out of Accumulated Other Comprehensive Income
Amounts reclassified from accumulated other comprehensive loss	1,136	252
Less: tax	(284)	(63)
Amounts reclassified from accumulated other comprehensive loss, net of tax	$ 852	$ 189

Segments, Geographic and Cust63

Segments, Geographic and Customer Information Sales, Intersegment Product Transfers, Capital Expenditures and EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended
		Jan. 01, 2016	Jan. 02, 2015
Segment Reporting Information
Sales from External Customers		$ 110,682	$ 110,674
Intersegment Product Transfers		4,842	5,211
Capital Expenditures	[1]	1,525	1,508
EBITDA		13,518	18,527
RF products
Segment Reporting Information
Sales from External Customers		75,287	86,073
Intersegment Product Transfers		4,822	5,193
Capital Expenditures	[1]	1,118	1,333
EBITDA		13,461	19,826
Satcom equipment
Segment Reporting Information
Sales from External Customers		33,453	18,598
Intersegment Product Transfers		20	18
Capital Expenditures	[1]	211	21
EBITDA		5,490	1,867
Other
Segment Reporting Information
Sales from External Customers		1,942	6,003
Capital Expenditures	[1]	196	154
EBITDA		$ (5,433)	$ (3,166)
[1]	Capital expenditures incurred on an accrual basis.

Segments, Geographic and Cust64

Segments, Geographic and Customer Information Total Assets (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015
Segment Reporting Information
Assets	$ 756,408	$ 771,144
RF products
Segment Reporting Information
Assets	505,840	515,966
Satcom equipment
Segment Reporting Information
Assets	184,495	183,711
Other
Segment Reporting Information
Assets	$ 66,073	$ 71,467

Segments, Geographic and Cust65

Segments, Geographic and Customer Information Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Segment Reporting Information
Operating income (loss)	$ 6,800	$ 12,625
RF products
Segment Reporting Information
Operating income (loss)	11,426	17,456
Satcom equipment
Segment Reporting Information
Operating income (loss)	5,071	1,603
Other
Segment Reporting Information
Operating income (loss)	$ (9,697)	$ (6,434)

Segments, Geographic and Cust66

Segments, Geographic and Customer Information Reconciliation of Net Income to EBITDA (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Segment Reporting Information
Net (loss) income	$ (1,210)	$ 2,983
Depreciation and amortization	6,718	5,902
Interest expense, net	(9,723)	(9,039)
Income tax (benefit) expense	(1,713)	603
EBITDA	$ 13,518	$ 18,527

Supplemental Guarantors Conde67

Supplemental Guarantors Condensed Consolidating Financial Information - (Balance Sheet) (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015	Oct. 03, 2014
Current Assets:
Cash and cash equivalents	$ 34,234	$ 37,514	$ 58,111	$ 50,617
Restricted cash	1,724	1,681
Accounts receivable, net	50,064	61,750
Inventories	107,773	103,276
Intercompany receivable	0	0
Prepaid and other current assets	7,200	6,200
Total current assets	200,995	210,421
Property, plant, and equipment, net	77,159	78,592
Intangible assets, net	259,492	263,273
Goodwill	215,434	215,434
Other long-term assets	3,328	3,424
Investment in subsidiaries	0	0
Total assets	756,408	771,144
Current Liabilities:
Current portion of long-term debt	3,100	3,100
Accounts payable	26,498	30,349
Accrued expenses	31,450	44,106
Product warranty	5,460	5,304
Income taxes payable	988	1,154
Advance payments from customers	16,955	13,037
Intercompany payable	0	0
Total current liabilities	84,451	97,050
Deferred tax liabilities	90,217	91,227
Long-term debt, less current portion	530,077	529,766
Other long-term liabilities	6,290	6,384
Total liabilities	711,035	724,427
Stockholders’ equity:
Common stock	0	0
Parent investment	0	0
Equity investment in subsidiary	0	0
Additional paid-in capital	26,810	26,565
Accumulated other comprehensive loss	(2,374)	(1,995)	(1,329)	(653)
(Accumulated deficit) retained earnings	20,937	22,147
Total stockholders' equity	45,373	46,717
Total liabilities and stockholders' equity	756,408	771,144
Parent
Current Assets:
Cash and cash equivalents	0	0	0	0
Restricted cash	0	0
Accounts receivable, net	0	0
Inventories	0	0
Intercompany receivable	0	0
Prepaid and other current assets	1	2
Total current assets	1	2
Property, plant, and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Other long-term assets	0	0
Investment in subsidiaries	45,861	48,076
Total assets	45,862	48,078
Current Liabilities:
Current portion of long-term debt	0	0
Accounts payable	0	0
Accrued expenses	489	1,361
Product warranty	0	0
Income taxes payable	0	0
Advance payments from customers	0	0
Intercompany payable	0	0
Total current liabilities	489	1,361
Deferred tax liabilities	0	0
Long-term debt, less current portion	0	0
Other long-term liabilities	0	0
Total liabilities	489	1,361
Stockholders’ equity:
Common stock	0	0
Parent investment	0	0
Equity investment in subsidiary	(2,374)	(1,995)
Additional paid-in capital	26,810	26,565
Accumulated other comprehensive loss	0	0
(Accumulated deficit) retained earnings	20,937	22,147
Total stockholders' equity	45,373	46,717
Total liabilities and stockholders' equity	45,862	48,078
Issuer
Current Assets:
Cash and cash equivalents	0	0	0	0
Restricted cash	0	0
Accounts receivable, net	0	0
Inventories	0	0
Intercompany receivable	0	0
Prepaid and other current assets	30	57
Total current assets	30	57
Property, plant, and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Other long-term assets	0	0
Investment in subsidiaries	788,215	785,267
Total assets	788,245	785,324
Current Liabilities:
Current portion of long-term debt	3,100	3,100
Accounts payable	0	0
Accrued expenses	7,335	3,410
Product warranty	0	0
Income taxes payable	0	0
Advance payments from customers	0	0
Intercompany payable	5,353	5,353
Total current liabilities	15,788	11,863
Deferred tax liabilities	0	0
Long-term debt, less current portion	530,077	529,766
Other long-term liabilities	0	0
Total liabilities	545,865	541,629
Stockholders’ equity:
Common stock	0	0
Parent investment	211,100	211,100
Equity investment in subsidiary	(2,374)	(1,995)
Additional paid-in capital	0	0
Accumulated other comprehensive loss	0	0
(Accumulated deficit) retained earnings	33,654	34,590
Total stockholders' equity	242,380	243,695
Total liabilities and stockholders' equity	788,245	785,324
Guarantor Subsidiaries
Current Assets:
Cash and cash equivalents	20,934	25,444	51,505	42,290
Restricted cash	1,651	1,605
Accounts receivable, net	35,454	40,738
Inventories	72,308	69,787
Intercompany receivable	100,165	101,600
Prepaid and other current assets	5,491	4,655
Total current assets	236,003	243,829
Property, plant, and equipment, net	56,935	58,101
Intangible assets, net	184,916	187,678
Goodwill	127,281	127,281
Other long-term assets	504	502
Investment in subsidiaries	34,620	36,978
Total assets	640,259	654,369
Current Liabilities:
Current portion of long-term debt	0	0
Accounts payable	14,243	17,015
Accrued expenses	15,903	33,239
Product warranty	3,068	2,840
Income taxes payable	86	40
Advance payments from customers	13,657	10,004
Intercompany payable	0	0
Total current liabilities	46,957	63,138
Deferred tax liabilities	69,531	70,181
Long-term debt, less current portion	0	0
Other long-term liabilities	2,867	2,578
Total liabilities	119,355	135,897
Stockholders’ equity:
Common stock	0	0
Parent investment	404,882	404,685
Equity investment in subsidiary	9,377	9,377
Additional paid-in capital	0	0
Accumulated other comprehensive loss	0	0
(Accumulated deficit) retained earnings	106,645	104,410
Total stockholders' equity	520,904	518,472
Total liabilities and stockholders' equity	640,259	654,369
Non-Guarantor Subsidiaries
Current Assets:
Cash and cash equivalents	13,300	12,070	$ 6,606	$ 8,327
Restricted cash	73	76
Accounts receivable, net	14,610	21,012
Inventories	35,946	33,999
Intercompany receivable	14,810	7,350
Prepaid and other current assets	1,518	1,315
Total current assets	80,257	75,822
Property, plant, and equipment, net	20,224	20,491
Intangible assets, net	74,576	75,595
Goodwill	88,153	88,153
Other long-term assets	2,824	2,922
Investment in subsidiaries	0	0
Total assets	266,034	262,983
Current Liabilities:
Current portion of long-term debt	0	0
Accounts payable	12,255	13,334
Accrued expenses	7,790	6,165
Product warranty	2,392	2,464
Income taxes payable	902	1,114
Advance payments from customers	3,298	3,033
Intercompany payable	0	0
Total current liabilities	26,637	26,110
Deferred tax liabilities	20,686	21,046
Long-term debt, less current portion	0	0
Other long-term liabilities	3,423	3,806
Total liabilities	50,746	50,962
Stockholders’ equity:
Common stock	0	0
Parent investment	184,218	184,169
Equity investment in subsidiary	0	0
Additional paid-in capital	0	0
Accumulated other comprehensive loss	(2,374)	(1,995)
(Accumulated deficit) retained earnings	33,444	29,847
Total stockholders' equity	215,288	212,021
Total liabilities and stockholders' equity	266,034	262,983
Consolidating Eliminations
Current Assets:
Cash and cash equivalents	0	0
Restricted cash	0	0
Accounts receivable, net	0	0
Inventories	(481)	(510)
Intercompany receivable	(114,975)	(108,950)
Prepaid and other current assets	160	171
Total current assets	(115,296)	(109,289)
Property, plant, and equipment, net	0	0
Intangible assets, net	0	0
Goodwill	0	0
Other long-term assets	0	0
Investment in subsidiaries	(868,696)	(870,321)
Total assets	(983,992)	(979,610)
Current Liabilities:
Current portion of long-term debt	0	0
Accounts payable	0	0
Accrued expenses	(67)	(69)
Product warranty	0	0
Income taxes payable	0	0
Advance payments from customers	0	0
Intercompany payable	(5,353)	(5,353)
Total current liabilities	(5,420)	(5,422)
Deferred tax liabilities	0	0
Long-term debt, less current portion	0	0
Other long-term liabilities	0	0
Total liabilities	(5,420)	(5,422)
Stockholders’ equity:
Common stock	0	0
Parent investment	(800,200)	(799,954)
Equity investment in subsidiary	(4,629)	(5,387)
Additional paid-in capital	0	0
Accumulated other comprehensive loss	0	0
(Accumulated deficit) retained earnings	(173,743)	(168,847)
Total stockholders' equity	(978,572)	(974,188)
Total liabilities and stockholders' equity	$ (983,992)	$ (979,610)

Supplemental Guarantors Conde68

Supplemental Guarantors Condensed Consolidating Financial Information - (Statements of Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Condensed Consolidating Statement of Comprehensive Income
Sales	$ 110,682	$ 110,674
Cost of sales	81,784	78,051
Gross profit	28,898	32,623
Operating costs and expenses:
Research and development	3,893	3,595
Selling and marketing	6,529	5,667
General and administrative	8,118	8,189
Amortization of acquisition-related intangible assets	3,558	2,547
Total operating costs and expenses	22,098	19,998
Operating income	6,800	12,625
Interest Income (Expense), Net	9,723	9,039
(Loss) income before income taxes	(2,923)	3,586
Income tax (benefit) expense	(1,713)	603
Equity in income of subsidiaries	0	0
Net (loss) income	(1,210)	2,983
Equity in other comprehensive income of subsidiaries, net of tax	0	0
Other comprehensive income (loss), net of tax
Unrealized income (loss) on cash flow hedges, net of tax	(379)	(676)
Total other comprehensive loss, net of tax	(379)	(676)
Comprehensive (loss) income	(1,589)	2,307
Parent
Condensed Consolidating Statement of Comprehensive Income
Sales	0	0
Cost of sales	0	0
Gross profit	0	0
Operating costs and expenses:
Research and development	0	0
Selling and marketing	0	0
General and administrative	503	635
Amortization of acquisition-related intangible assets	0	0
Total operating costs and expenses	503	635
Operating income	(503)	(635)
Interest Income (Expense), Net	0	0
(Loss) income before income taxes	(503)	(635)
Income tax (benefit) expense	(229)	(240)
Equity in income of subsidiaries	(936)	3,378
Net (loss) income	(1,210)	2,983
Equity in other comprehensive income of subsidiaries, net of tax	(379)	(676)
Other comprehensive income (loss), net of tax
Unrealized income (loss) on cash flow hedges, net of tax	0	0
Total other comprehensive loss, net of tax	0	0
Comprehensive (loss) income	(1,589)	2,307
Issuer
Condensed Consolidating Statement of Comprehensive Income
Sales	0	0
Cost of sales	0	0
Gross profit	0	0
Operating costs and expenses:
Research and development	0	0
Selling and marketing	0	0
General and administrative	27	1,241
Amortization of acquisition-related intangible assets	0	0
Total operating costs and expenses	27	1,241
Operating income	(27)	(1,241)
Interest Income (Expense), Net	9,728	9,033
(Loss) income before income taxes	(9,755)	(10,274)
Income tax (benefit) expense	(3,706)	(3,904)
Equity in income of subsidiaries	5,113	9,748
Net (loss) income	(936)	3,378
Equity in other comprehensive income of subsidiaries, net of tax	(379)	(676)
Other comprehensive income (loss), net of tax
Unrealized income (loss) on cash flow hedges, net of tax	0	0
Total other comprehensive loss, net of tax	0	0
Comprehensive (loss) income	(1,315)	2,702
Guarantor Subsidiaries
Condensed Consolidating Statement of Comprehensive Income
Sales	86,882	85,438
Cost of sales	68,529	62,327
Gross profit	18,353	23,111
Operating costs and expenses:
Research and development	1,857	1,850
Selling and marketing	4,311	3,352
General and administrative	6,242	5,153
Amortization of acquisition-related intangible assets	2,539	1,530
Total operating costs and expenses	14,949	11,885
Operating income	3,404	11,226
Interest Income (Expense), Net	3	3
(Loss) income before income taxes	3,401	11,223
Income tax (benefit) expense	1,903	4,385
Equity in income of subsidiaries	737	68
Net (loss) income	2,235	6,906
Equity in other comprehensive income of subsidiaries, net of tax	0	0
Other comprehensive income (loss), net of tax
Unrealized income (loss) on cash flow hedges, net of tax	0	0
Total other comprehensive loss, net of tax	0	0
Comprehensive (loss) income	2,235	6,906
Non-Guarantor Subsidiaries
Condensed Consolidating Statement of Comprehensive Income
Sales	47,477	41,582
Cost of sales	36,678	31,612
Gross profit	10,799	9,970
Operating costs and expenses:
Research and development	2,036	1,745
Selling and marketing	2,500	2,685
General and administrative	1,347	1,161
Amortization of acquisition-related intangible assets	1,019	1,017
Total operating costs and expenses	6,902	6,608
Operating income	3,897	3,362
Interest Income (Expense), Net	(8)	3
(Loss) income before income taxes	3,905	3,359
Income tax (benefit) expense	308	395
Equity in income of subsidiaries	0	0
Net (loss) income	3,597	2,964
Equity in other comprehensive income of subsidiaries, net of tax	0	0
Other comprehensive income (loss), net of tax
Unrealized income (loss) on cash flow hedges, net of tax	(379)	(676)
Total other comprehensive loss, net of tax	(379)	(676)
Comprehensive (loss) income	3,218	2,288
Consolidating Eliminations
Condensed Consolidating Statement of Comprehensive Income
Sales	(23,677)	(16,346)
Cost of sales	(23,423)	(15,888)
Gross profit	(254)	(458)
Operating costs and expenses:
Research and development	0	0
Selling and marketing	(282)	(370)
General and administrative	(1)	(1)
Amortization of acquisition-related intangible assets	0	0
Total operating costs and expenses	(283)	(371)
Operating income	29	(87)
Interest Income (Expense), Net	0	0
(Loss) income before income taxes	29	(87)
Income tax (benefit) expense	11	(33)
Equity in income of subsidiaries	(4,914)	(13,194)
Net (loss) income	(4,896)	(13,248)
Equity in other comprehensive income of subsidiaries, net of tax	758	1,352
Other comprehensive income (loss), net of tax
Unrealized income (loss) on cash flow hedges, net of tax	0	0
Total other comprehensive loss, net of tax	0	0
Comprehensive (loss) income	$ (4,138)	$ (11,896)

Supplemental Guarantors Conde69

Supplemental Guarantors Condensed Consolidating Financial Information - (Statement of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Cash flows from operating activities
Net cash provided by (used in) operating activities	$ 4,146	$ 9,920
Cash flows from investing activities
Capital expenditures	(1,925)	(1,651)
Acquisitions	(363)	0
Net cash used in investing activities	(2,288)	(1,651)
Cash flows from financing activities
Payment of contingent consideration	(4,300)	0
Return of intercompany capital		0
Intercompany funding		0
Payment of debt issue costs	(63)	0
Repayment of borrowings under First Lien Term Loan	(775)	(775)
Net cash used in financing activities	(5,138)	(775)
Net (decrease) increase in cash and cash equivalents	(3,280)	7,494
Cash and cash equivalents at beginning of period	37,514	50,617
Cash and cash equivalents at end of period	34,234	58,111
Parent
Cash flows from operating activities
Net cash provided by (used in) operating activities	0	0
Cash flows from investing activities
Capital expenditures	0	0
Acquisitions	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Payment of contingent consideration	0
Return of intercompany capital		0
Intercompany funding		0
Payment of debt issue costs	0
Repayment of borrowings under First Lien Term Loan	0	0
Net cash used in financing activities	0	0
Net (decrease) increase in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Issuer
Cash flows from operating activities
Net cash provided by (used in) operating activities	838	775
Cash flows from investing activities
Capital expenditures	0	0
Acquisitions	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Payment of contingent consideration	0
Return of intercompany capital		8,800
Intercompany funding		(8,800)
Payment of debt issue costs	(63)
Repayment of borrowings under First Lien Term Loan	(775)	(775)
Net cash used in financing activities	(838)	(775)
Net (decrease) increase in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Guarantor Subsidiaries
Cash flows from operating activities
Net cash provided by (used in) operating activities	1,756	10,718
Cash flows from investing activities
Capital expenditures	(1,603)	(1,503)
Acquisitions	(363)
Net cash used in investing activities	(1,966)	(1,503)
Cash flows from financing activities
Payment of contingent consideration	(4,300)
Return of intercompany capital		0
Intercompany funding		0
Payment of debt issue costs	0
Repayment of borrowings under First Lien Term Loan	0	0
Net cash used in financing activities	(4,300)	0
Net (decrease) increase in cash and cash equivalents	(4,510)	9,215
Cash and cash equivalents at beginning of period	25,444	42,290
Cash and cash equivalents at end of period	20,934	51,505
Non-Guarantor Subsidiaries
Cash flows from operating activities
Net cash provided by (used in) operating activities	1,552	(1,573)
Cash flows from investing activities
Capital expenditures	(322)	(148)
Acquisitions	0
Net cash used in investing activities	(322)	(148)
Cash flows from financing activities
Payment of contingent consideration	0
Return of intercompany capital		(8,800)
Intercompany funding		8,800
Payment of debt issue costs	0
Repayment of borrowings under First Lien Term Loan	0	0
Net cash used in financing activities	0	0
Net (decrease) increase in cash and cash equivalents	1,230	(1,721)
Cash and cash equivalents at beginning of period	12,070	8,327
Cash and cash equivalents at end of period	$ 13,300	$ 6,606