Esterline Technologies 10-K 21 Nov 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 29, 2017	Nov. 16, 2017	Mar. 31, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 29, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	ESL
Entity Registrant Name	ESTERLINE TECHNOLOGIES CORP
Entity Central Index Key	33,619
Current Fiscal Year End Date	--09-29
Entity Well Known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		29,984,434
Entity Public Float			$ 2,562,036,264

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) $ in Thousands	11 Months Ended		12 Months Ended
	Oct. 02, 2015		Sep. 29, 2017		Sep. 30, 2016		Oct. 02, 2015	[2]
Income Statement [Abstract]
Net Sales	$ 1,774,449	[1]	$ 2,002,195	[1]	$ 1,992,631	[1]	$ 2,002,793
Cost of Sales	1,185,056		1,336,736		1,331,386		1,323,405
Gross Profit	589,393		665,459		661,245		679,388
Expenses
Selling, general & administrative	346,781		375,413		395,274		384,156
Research, development and engineering	91,491		103,024		95,939		100,426
Restructuring charges	6,639		0		4,873		8,143
Insurance recovery	0		(7,789)		(5,000)		0
Other income	(12,503)		0		0		(12,503)
Total Expenses	432,408		470,648		491,086		480,222
Operating Earnings from Continuing Operations	156,985		194,811		170,159		199,166
Interest Income	(578)		(527)		(367)		(632)
Interest Expense	30,090		30,208		30,091		33,114
Loss on Extinguishment of Debt	11,451		0		0		11,451
Earnings from Continuing Operations Before Income Taxes	116,022		165,130		140,435		155,233
Income Tax Expense	18,956		38,928		22,535		26,911
Earnings from Continuing Operations Including Noncontrolling Interests	97,066		126,202		117,900		128,322
Earnings Attributable to Noncontrolling Interests	(401)		(1,504)		(949)		(427)
Earnings from Continuing Operations Attributable to Esterline, Net of Tax	96,665		124,698		116,951		127,895
Loss from Discontinued Operations Attributable to Esterline, Net of Tax	(37,053)		(7,311)		(15,266)		(40,319)
Net Earnings Attributable to Esterline	$ 59,612		$ 117,387		$ 101,685		$ 87,576
Earnings (Loss) Per Share Attributable to Esterline - Basic:
Continuing operations	$ 3.15		$ 4.19		$ 3.97		$ 4.16
Discontinued operations	(1.21)		(0.25)		(0.52)		(1.31)
Earnings (Loss) Per Share - Basic	1.94		3.94		3.45		2.85
Earnings (Loss) Per Share Attributable to Esterline - Diluted:
Continuing operations	3.10		4.15		3.93		4.10
Discontinued operations	(1.19)		(0.24)		(0.51)		(1.29)
Earnings (Loss) Per Share - Diluted	$ 1.91		$ 3.91		$ 3.42		$ 2.81
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	(Recast)

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	[1]
Statement Of Income And Comprehensive Income [Abstract]
Net earnings	$ 59,612	$ 117,387	$ 101,685	$ 87,576
Change in Fair Value of Derivative Financial Instruments	(8,763)	18,016	18,394	(10,456)
Income Tax (Expense) Benefit	2,147	(4,969)	(4,959)	3,294
Change in Fair Value of Derivative Financial Instruments, Net of Tax	(6,616)	13,047	13,435	(7,162)
Change in Pension and Post-Retirement Obligations	(9,499)	34,564	(16,622)	(20,199)
Income Tax (Expense) Benefit	3,703	(11,848)	6,029	7,246
Change in Pension and Post-Retirement Obligations, Net of Tax	(5,796)	22,716	(10,593)	(12,953)
Foreign Currency Translation Adjustment	(164,839)	46,216	(42,871)	(175,222)
Comprehensive Income (Loss)	$ (117,639)	$ 199,366	$ 61,656	$ (107,761)
[1]	(Recast)

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Current Assets
Cash and cash equivalents	$ 307,826	$ 258,520
Cash in escrow	0	1,125
Accounts receivable, net of allowances of $16,035 and $17,028	437,963	422,073
Inventories	482,701	450,206
Income tax refundable	12,814	5,183
Prepaid expenses	18,816	17,909
Other current assets	13,836	5,322
Current assets of businesses held for sale	6,501	15,450
Total Current Assets	1,280,457	1,175,788
Property, Plant and Equipment
Land	32,728	28,152
Buildings	269,220	240,878
Machinery and equipment	560,767	526,760
Property, Plant and Equipment, Gross, Total	862,715	795,790
Accumulated depreciation	514,081	457,756
Total Property, Plant and Equipment	348,634	338,034
Other Non-Current Assets
Goodwill	1,053,573	1,024,667
Intangibles, net	359,166	393,035
Deferred income tax benefits	55,355	75,409
Other assets	19,804	13,698
Non-current assets of businesses held for sale	13,334	11,400
Total Assets	3,130,323	3,032,031
Current Liabilities
Accounts payable	133,101	121,816
Accrued liabilities	229,610	238,163
Current maturities of long-term debt	17,424	16,774
Federal and foreign income taxes	6,111	10,932
Current liabilities of businesses held for sale	7,184	10,813
Total Current Liabilities	393,430	398,498
Long-Term Liabilities
Credit facilities	50,000	155,000
Long-term debt, net of current maturities	709,424	698,796
Deferred income tax liabilities	43,978	53,798
Pension and post-retirement obligations	66,981	92,520
Other liabilities	17,658	21,968
Non-current liabilities of businesses held for sale	1,724	320
Shareholders' Equity
Common stock, par value $.20 per share, authorized 60,000,000 shares, issued 33,117,473 and 32,564,252 shares	6,623	6,513
Additional paid-in capital	738,329	702,610
Treasury stock at cost, repurchased 3,135,927 and 3,135,927 shares	(308,514)	(308,514)
Retained earnings	1,667,047	1,548,805
Accumulated other comprehensive loss	(266,878)	(348,857)
Total Esterline shareholders' equity	1,836,607	1,600,557
Noncontrolling interests	10,521	10,574
Total Shareholders' Equity	1,847,128	1,611,131
Total Liabilities and Shareholders' Equity	$ 3,130,323	$ 3,032,031

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	Oct. 31, 2014
Statement Of Financial Position [Abstract]
Accounts receivable, allowances	$ 16,035	$ 17,028	$ 10,050	$ 10,023
Common stock, par value	$ 0.20	$ 0.20
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	33,117,473	32,564,252	32,378,185
Treasury stock, shares repurchased	3,135,927	3,135,927	2,831,350

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	11 Months Ended		12 Months Ended
	Oct. 02, 2015		Sep. 29, 2017	Sep. 30, 2016		Oct. 02, 2015	[1]
Cash Flows Provided (Used) by Operating Activities
Net earnings including noncontrolling interests	$ 60,013		$ 118,891	$ 102,634		$ 88,003
Adjustments to reconcile net earnings including noncontrolling interests to net cash provided (used) by operating activities:
Depreciation and amortization	90,575		103,770	100,258		103,357
Deferred income taxes	(17,976)		(2,907)	(22,166)		(18,165)
Share-based compensation	10,771		9,847	13,462		12,106
Gain on sale of discontinued operations	0		(793)	0		0
Gain on release of non-income tax liability	(15,656)		0	0		(15,656)
Loss on assets held for sale	31,154		2,906	8,448		30,792
Working capital changes, net of effect of acquisitions:
Accounts receivable	10,188		(9,561)	(44,759)		(13,757)
Inventories	(7,746)		(18,429)	551		5,189
Prepaid expenses	(4,268)		(337)	4,875		(2,965)
Other current assets	(3,567)		1,108	373		(2,068)
Accounts payable	(10,476)		6,285	1,445		6,749
Accrued liabilities	10,880		(17,541)	(7,876)		18,894
Federal and foreign income taxes	(12,821)		(12,180)	14,878		(21,027)
Other liabilities	8,994		4,974	(3,639)		7,964
Other, net	(5,770)		7,428	(1,326)		(5,750)
Net Cash Provided (Used) by Operating Activities	144,295		193,461	167,158		193,666
Cash Flows Provided (Used) by Investing Activities
Purchase of capital assets	(49,341)		(58,040)	(68,472)		(55,407)
Escrow deposit	0		0	(1,125)		0
Proceeds from sale of discontinued operations	30,156		600	3,654		30,156
Proceeds from sale of capital assets	1,592		0	0		1,592
Acquisition of business, net of cash acquired	(155,975)		0	0		(155,975)
Net Cash Provided (Used) by Investing Activities	(173,568)		(57,440)	(65,943)		(179,634)
Cash Flows Provided (Used) by Financing Activities
Proceeds provided by stock issuance under employee stock plans	14,063		28,116	6,139		16,573
Withholding taxes on restricted stock units vested	0		(1,150)	0		0
Excess tax benefits from share-based compensation	1,973		0	567		2,613
Shares repurchased	(259,518)		0	(18,734)		(269,257)
Repayment of long-term credit facilities	(405,000)		(110,000)	(50,000)		(415,000)
Repayment of long-term debt	(416,827)		(16,392)	(12,360)		(418,999)
Proceeds from long-term credit facilities	465,000		5,000	45,000		465,000
Proceeds from issuance of long-term debt	606,532		0	0		606,532
Proceeds from government assistance	3,007		0	0		3,083
Debt and other issuance costs	(8,263)		0	0		(8,263)
Net Cash Provided (Used) by Financing Activities	967		(94,426)	(29,388)		(17,718)
Effect of Foreign Exchange Rates on Cash and Cash Equivalents	(18,483)		7,711	(4,662)		(18,210)
Net Increase (Decrease) in Cash and Cash Equivalents	(46,789)		49,306	67,165		(21,896)
Cash and Cash Equivalents - Beginning of Year	238,144		258,520	191,355	[1]	213,251
Cash and Cash Equivalents - End of Year	191,355	[1]	307,826	258,520		191,355
Supplemental Cash Flow Information:
Cash paid for interest	26,638		27,441	27,679		28,075
Cash paid for taxes	34,550		51,078	24,803		43,543
Supplemental Non-cash Investing and Financing Activities:
Capital asset and lease obligation additions	$ 0		$ 4,010	$ 11,260		$ 0
[1]	(Recast)

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity and Noncontrolling Interests - USD ($) $ in Thousands	Total	Common Stock, Par Value $.20 Per Share	Additional Paid-in Capital	Treasury Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests
Beginning of year at Oct. 31, 2014		$ 6,425	$ 655,723	$ (30,262)	$ 1,387,508	$ (131,577)	$ 10,183
Shares issued under employee stock plans		51	15,985
Cumulative effect of change in accounting principle			0		0
Share-based compensation expense			10,771
Shares repurchased				(259,518)
Net earnings	$ 59,612				59,612
Change in fair value of derivative financial instruments, net of tax	(6,616)
Change in pension and post-retirement obligations, net of tax	(5,796)
Foreign currency translation adjustment	(164,839)					(164,839)
Net changes in equity attributable to noncontrolling interest							141
End of year at Oct. 02, 2015	1,547,791	6,476	682,479	(289,780)	1,447,120	(308,828)	10,324
Total Esterline Shareholders' Equity	1,537,467
Shares issued under employee stock plans		37	6,669
Cumulative effect of change in accounting principle			0		0
Share-based compensation expense			13,462
Shares repurchased				(18,734)
Net earnings	101,685				101,685
Change in fair value of derivative financial instruments, net of tax	13,435
Change in pension and post-retirement obligations, net of tax	(10,593)
Foreign currency translation adjustment	(42,871)					(42,871)
Net changes in equity attributable to noncontrolling interest							250
End of year at Sep. 30, 2016	1,611,131	6,513	702,610	(308,514)	1,548,805	(348,857)	10,574
Total Esterline Shareholders' Equity	1,600,557
Shares issued under employee stock plans		110	26,727
Cumulative effect of change in accounting principle			(855)		855
Share-based compensation expense			9,847
Shares repurchased				0
Net earnings	117,387				117,387
Change in fair value of derivative financial instruments, net of tax	13,047
Change in pension and post-retirement obligations, net of tax	22,716
Foreign currency translation adjustment	46,216					46,216
Net changes in equity attributable to noncontrolling interest							(53)
End of year at Sep. 29, 2017	1,847,128	$ 6,623	$ 738,329	$ (308,514)	$ 1,667,047	$ (266,878)	$ 10,521
Total Esterline Shareholders' Equity	$ 1,836,607

Consolidated Statement of Shar8

Consolidated Statement of Shareholders' Equity and Noncontrolling Interests (Parenthetical) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Common stock, par value		$ 0.20	$ 0.20
Change in fair value of derivative financial instruments, net of tax (expense) benefit	$ 2,147	$ (4,969)	$ (4,959)
Change in pension and post-retirement obligations, net of tax (expense) benefit	$ 3,703	$ (11,848)	$ 6,029
Common Stock, Par Value $.20 Per Share
Common stock, par value	$ 0.20	$ 0.20	$ 0.20
Accumulated Other Comprehensive Income (Loss)
Change in fair value of derivative financial instruments, net of tax (expense) benefit	$ 2,147	$ (4,969)	$ (4,959)
Change in pension and post-retirement obligations, net of tax (expense) benefit	$ 3,703	$ (11,848)	$ 6,029

Accounting Policies

Accounting Policies	12 Months Ended
	Sep. 29, 2017
Accounting Policies [Abstract]
Accounting Policies	NOTE 1: Accounting Policies Nature of Operations Esterline Technologies Corporation (the Company) designs, manufactures and markets highly engineered products. The Company serves the aerospace and defense industry, primarily in the United States and Europe. The Company also serves the industrial/commercial and medical markets. Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and all subsidiaries. All significant intercompany accounts and transactions have been eliminated. Classifications have been changed for certain amounts in prior periods to conform with the current year’s presentation. On June 5, 2014, the Company’s Board of Directors authorized a change in the Company’s fiscal year end to the last Friday of September from the last Friday in October effective beginning with the year-ended on September 30, 2016. The Company reported its financial results for the 11-month transition period of November 1, 2014, through October 2, 2015, on the Transition Report on Form 10-K, and thereafter the Company will file an annual report for the twelve-month period ending the last Friday of September of each year, beginning with the twelve-month period ending September 30, 2016. Management Estimates To prepare financial statements in conformity with U.S. generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentration of Risks The Company’s products are principally focused on the aerospace and defense industry, which includes military and commercial aircraft original equipment manufacturers and their suppliers, commercial airlines, and the United States and foreign governments. Sales directly to the U.S. government or indirectly through subcontractors to the U.S. government account for approximately 21% and 18% of sales in fiscal 2017 and 2016, respectively. In addition, approximately 40% of our sales in fiscal 2017 were from the commercial aerospace market. Accordingly, the Company’s current and future financial performance is dependent on the economic condition of the aerospace and defense industry. The commercial aerospace and defense markets have historically been subject to cyclical downturns during periods of weak economic conditions or material changes arising from domestic or international events. Management believes that the Company’s sales are balanced across its customer base, which includes not only aerospace and defense customers but also medical and industrial commercial customers. Revenue Recognition The Company recognizes revenue when the title and risk of loss have passed to the customer, there is persuasive evidence of an agreement, delivery has occurred or services have been rendered, the price is determinable, and the collectability is reasonably assured. The Company recognizes product revenues at the point of shipment or delivery in accordance with the terms of sale. Sales are net of returns and allowances. Returns and allowances are generally not significant because products are manufactured to customer specification and are covered by the terms of the product warranty. Revenues and profits on fixed-price contracts with significant engineering as well as production requirements are recorded based on the achievement of contractual milestones and the ratio of total actual incurred costs to date to total estimated costs for each contract (cost-to-cost method). Types of milestones include design review and prototype completion. The Company reviews cost performance and estimates to complete on its ongoing contracts at least quarterly. The impact of revisions of profit estimates are recognized on a cumulative catch-up basis in the period in which the revisions are made. Provisions for anticipated losses on contracts are recorded in the period they become evident. When change orders have been approved by both the company and the customer for both scope and price and realization is deemed probable, the original contract price is adjusted and revenues are recognized on contract performance (as determined by the achievement of contractual milestones and the cost-to-cost method). For partially approved change orders, costs attributable to unpriced change orders are treated as costs of the contract performance in the period the costs are incurred. Claims are also recognized as contract revenue when approved by both the Company and the customer, based on contract performance. Research and Development Expenditures for internally-funded research and development are expensed as incurred. Customer-funded research and development projects performed under contracts are accounted for as work-in-process as work is performed and recognized as cost of sales and sales under the proportional performance method. Research and development expenditures are net of government assistance and tax subsidies, which are not contingent upon paying income tax. In addition, government assistance for research and development is recorded as a reduction of research and development expense when repayment royalties are contingent upon sales generated directly from the funded research and development. If reimbursement is not tied directly to sales generated from the funded research and development, the assistance is accounted for as a loan until the criteria for forgiveness have been met. Financial Instruments Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings, long-term debt, foreign currency forward contracts, and from time to time interest rate swap agreements. The carrying amounts of cash and cash equivalents, accounts receivable, and accounts payable approximate their respective fair values because of the short-term maturities or expected settlement dates of these instruments. The fair market value of the Company’s long-term debt and short-term borrowings was estimated at $794.9 million and $870.5 million at the end of fiscal 2017 and 2016, respectively. These estimates were derived using discounted cash flows with interest rates and quoted market prices currently available to the Company for issuance of debt with similar terms and remaining maturities. Foreign Currency Exchange Risk Management The Company is subject to risks associated with fluctuations in foreign currency exchange rates from the sale of products in currencies other than its functional currency. Furthermore, the Company has assets denominated in foreign currencies that are not offset by liabilities in such foreign currencies. The Company has significant operations in Canada, France, and the United Kingdom, and accordingly, the Company may experience gains or losses due to foreign exchange fluctuations. The Company’s policy is to hedge a portion of its forecasted transactions and a portion of its net monetary assets including the embedded derivatives in its backlog using forward exchange contracts in general, with maturities up to 24 months. These forward contracts have been designated as cash flow hedges. The portion of the net gain or loss on a derivative instrument that is effective as a hedge is reported as a component of other comprehensive income in shareholders’ equity and is reclassified into earnings in the same period during which the hedged transaction affects earnings. The remaining net gain or loss on the derivative in excess of the present value of the expected cash flows of the hedged transaction is recorded in earnings immediately. If a derivative does not qualify for hedge accounting, or a portion of the hedge is deemed ineffective, the change in fair value is recorded in earnings. The amount of hedge ineffectiveness has not been material in any of the three fiscal periods ended September 29, 2017. At September 29, 2017, and September 30, 2016, the notional value of foreign currency forward contracts accounted for as a cash flow hedge was $292.1 million and $308.2 million, respectively. The notional value of the Company’s foreign currency forward contracts include $70 million related to the hedge of a portion of its net monetary assets including the embedded derivatives in our backlog at both September 29, 2017, and September 30, 2016, respectively. The fair value of these contracts was an asset of $13.5 million and a liability of $4.9 million at September 29, 2017, and September 30, 2016, respectively. The Company does not enter into any forward contracts for trading purposes. In April 2015 the Company issued €330.0 million in 3.625% Senior Notes due April 2023 (2023 Notes) and requiring semi-annual interest payments in April and October each year until maturity. The Company designated the 2023 Notes and accrued interest as a hedge of the investment in certain foreign business units. The foreign currency gain or loss that is effective as a hedge is reported as a component of other comprehensive income (loss) in shareholders’ equity. To the extent that this hedge is ineffective, the foreign currency gain or loss is recorded in earnings. There was no ineffectiveness since inception of the hedge. Depending on the interest rate environment, the Company may enter into interest rate swap agreements to convert the variable interest rates on notes payable to fixed interest rates. Foreign Currency Translation Foreign currency assets and liabilities are translated into their U.S. dollar equivalents based on year-end exchange rates. Revenue and expense accounts are translated at average exchange rates. Aggregate exchange gains and losses arising from the translation of foreign assets and liabilities are included in shareholders’ equity as a component of comprehensive income. Accumulated loss on foreign currency translation adjustment was $222.6 million, $268.8 million, and $226.0 million as of the fiscal year ended September 29, 2017, September 30, 2016, and October 2, 2015, respectively. Foreign Currency Transaction Gains and Losses Foreign currency transaction gains and losses are included in results of operations and are primarily the result of revaluing assets and liabilities denominated in a currency other than the functional currency, the impact of changes in exchange rates, gains and losses on forward exchange contracts, and the change in value of foreign currency embedded derivatives in backlog. These foreign currency transactions resulted in an $11.9 million loss in fiscal 2017, a $19.8 million loss in fiscal 2016, and a $1.3 million gain in fiscal 2015. Cash Equivalents Cash equivalents consist of highly liquid investments with original maturities of three months or less at the date of purchase. Fair value of cash equivalents approximates carrying value. Accounts Receivable Accounts receivable are recorded at the net invoice price for sales billed to customers. Accounts receivable are considered past due when outstanding more than normal trade terms allow. An allowance for doubtful accounts is established when losses are expected to be incurred. Accounts receivable are written off to the allowance for doubtful accounts when the balance is considered to be uncollectible. Inventories Inventories are stated at the lower of cost or market using the first-in, first-out (FIFO) or average cost method. Inventory cost includes material, labor and factory overhead. The Company defers pre-production engineering costs as work-in-process inventory in connection with long-term supply arrangements that include contractual guarantees for reimbursement from the customer. Inventory cost adjustments are recorded when inventory is considered to be excess or obsolete based upon an analysis of actual on-hand quantities on a part level basis to forecasted product demand and historical usage. Property, Plant and Equipment, and Depreciation Property, plant and equipment is carried at cost and includes expenditures for major improvements. Depreciation is generally provided on the straight-line method based upon estimated useful lives ranging from 15 to 30 years for buildings and 3 to 10 years for machinery and equipment. Depreciation expense was $58.2 million, $49.5 million, and $50.7 million for fiscal 2017, 2016, and 2015, respectively. Depreciation expense included in discontinued operations was $0.7 million in fiscal 2015. Assets under capital leases were $50.5 million, $48.2 million, and $40.7 million for fiscal 2017, 2016, and 2015, respectively. Amortization expense of assets accounted for as capital leases is included with depreciation expense. The fair value of liabilities related to the retirement of property is recorded when there is a legal or contractual obligation to incur asset retirement costs and the costs can be estimated. The Company records the asset retirement cost by increasing the carrying cost of the underlying property by the amount of the asset retirement obligation. The asset retirement cost is depreciated over the estimated useful life of the underlying property. Debt Issuance Costs Costs incurred to issue debt are deferred and amortized as interest expense over the term of the related debt using a method that approximates the effective interest method. Long-lived Asset Impairments The carrying amount of long-lived assets is reviewed periodically for impairment. An asset (other than goodwill and indefinite-lived intangible assets) is considered impaired when estimated future undiscounted cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not deemed recoverable, the asset is adjusted to its estimated fair value. Fair value is generally determined based upon estimated discounted future cash flows. Assets of Business Held for Sale Assets held for sale are to be reported at lower of its carrying amount or fair value less cost to sell. Judgment is required in estimating the sales price of assets held for sale and the time required to sell the assets. These estimates are based upon available market data and operating cash flows of the assets held for sale. Contingencies The Company is party to various lawsuits and claims, both as plaintiff and defendant, and has contingent liabilities arising from the conduct of business. The Company is covered by insurance for general liability, product liability, workers’ compensation and certain environmental exposures, subject to certain deductible limits. The Company is self-insured for amounts less than our deductible and where no insurance is available. An estimated loss from a contingency should be accrued by a charge to income if it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. The Company evaluates, among other factors, the degree of probability of an unfavorable outcome and the ability to make a reasonable estimate of the amount of loss. Goodwill and Intangibles Goodwill is not amortized, but is tested for impairment at least annually or when circumstances require. A reporting unit is generally defined at the operating segment level or at the component level one level below the operating segment, if said component constitutes a business. Goodwill is allocated to reporting units based upon the purchase price of the acquired unit, the valuation of acquired tangible and intangible assets, and liabilities assumed. When a reporting unit’s carrying value exceeds its estimated fair value, an impairment test is required. This test involves allocating the fair value of the reporting unit to all of the assets and liabilities of that unit, with the excess of fair value over allocated net assets representing the fair value of goodwill. An impairment loss is measured as the amount by which the carrying value of goodwill exceeds the estimated fair value of goodwill. Intangible assets are amortized over their estimated period of benefit, ranging from 2 to 20 years. Amortization expense is reflected in selling, general and administrative expense on the Consolidated Statement of Operations. The Company periodically evaluates the recoverability of intangible assets and takes into account events or circumstances that warrant revised estimates of useful lives or that indicate that an impairment exists. Indefinite-lived intangible assets (other than goodwill) are tested annually for impairment or more frequently on an interim basis if circumstances require. Environmental Environmental exposures are provided for at the time they are known to exist or are considered probable and reasonably estimable. No provision has been recorded for environmental remediation costs which could result from changes in laws or other circumstances currently not known by the Company. Costs provided for future expenditures on environmental remediation are not discounted to present value. Pension Plan and Post-Retirement Benefit Plan Obligations The Company accounts for pension expense using the end of the fiscal year as its measurement date. Management selects appropriate assumptions including discount rate, rate of increase in future compensation levels and assumed long-term rate of return on plan assets and expected annual increases in costs of medical and other health care benefits in regard to the Company’s post-retirement benefit obligations. These assumptions are based upon historical results, the current economic environment and reasonable expectations of future events. Actual results which vary from assumptions are accumulated and amortized over future periods, and accordingly, are recognized in expense in these periods. Significant differences between our assumptions and actual experience or significant changes in assumptions could impact the pension costs and the pension obligation. Legal Expenses The Company recognizes legal costs related to loss contingencies when the expense is incurred. Share-Based Compensation The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award. Product Warranties Estimated product warranty expenses are recorded when the covered products are shipped to customers and recognized as revenue. Product warranty expense is estimated based upon the terms of the warranty program. Income Taxes The Company recognizes the amount of taxes payable or refundable for the current year and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in our financial statements or tax returns. Earnings Per Share Basic earnings per share is computed on the basis of the weighted average number of common shares outstanding during the year. Diluted earnings per share also includes the dilutive effect of stock options and restricted stock units. Common shares issuable from stock options that are excluded from the calculation of diluted earnings per share because they were anti-dilutive were 637,800, 602,900, and 409,050 for fiscal 2017, 2016, and 2015, respectively. The weighted average number of shares outstanding used to compute basic earnings per share was 29,767,000, 29,490,000, and 30,729,000 for fiscal 2017, 2016, and 2015, respectively. The weighted average number of shares outstanding used to compute diluted earnings per share was 30,003,000, 29,764,000, and 31,215,000 for fiscal 2017, 2016, and 2015, respectively. Recent Accounting Pronouncements In March 2017 the Financial Accounting Standards Board (FASB) issued new guidance on the presentation of the net periodic cost of postretirement benefit programs. The new standard requires sponsors of defined benefit postretirement plans to present the non-service cost components of net periodic benefit cost separate from the service cost component on the income statement. The new standard also requires that the non-service cost components of net periodic benefit cost no longer be capitalized within assets. The Company is evaluating the effect the standard will have on the Company’s consolidated financial statements and related disclosures beyond the change in income statement presentation. This new standard is effective for the Company in fiscal year 2019, with early adoption permitted. In January 2017 the FASB issued new guidance regarding the goodwill impairment test. The new guidance eliminates the Step 2 valuation test when evaluating goodwill for impairment. The new guidance requires that an entity performs its annual or interim goodwill test by comparing the fair value of the reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The guidance will be effective for the Company in fiscal year 2021, with early adoption permitted. In October 2016 the FASB issued new guidance regarding income taxes. The new guidance will require the tax effects of intercompany transactions, other than sales of inventory, to be recognized currently, eliminating an exception under current Generally Accepted Accounting Principles (GAAP) in which the tax effects of intra-entity asset transfers are deferred until the transferred asset is sold to a third party or otherwise recovered through use. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The guidance will be effective for the company in fiscal year 2019, with early adoption permitted. In August 2016 the FASB issued new guidance addressing how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The guidance will be effective for the Company in fiscal year 2019, with early adoption permitted. In June 2016 the FASB issued a new standard on the measurement of credit losses, which will impact the Company’s measurement of trade receivables. The new standard replaces the current incurred loss model with a forward-looking expected loss model that is likely to result in earlier recognition of losses. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The new standard is effective for the Company in 2021, with early adoption permitted, but not earlier than 2020. In March 2016 the FASB issued new guidance simplifying certain aspects of accounting for share-based payments. The key provision of the new standard requires that excess tax benefits and shortfalls be recorded as income tax benefit or expense in the income statement, rather than in equity. The Company adopted the new guidance in fiscal 2017, which resulted in a $2.3 million benefit to income tax expense and a favorable impact to operating cash flows of $2.3 million. The Company has also elected to account for forfeitures as they occur, rather than estimate expected forfeitures, which resulted in a positive cumulative effect on retained earnings of $0.9 million and a reduction of additional paid-in capital of $0.9 million. In February 2016 the FASB issued a new lease accounting standard, which provides revised guidance on accounting for lease arrangements by both lessors and lessees. The central requirement of the new standard is that lessees must recognize lease-related assets and liabilities for all leases with a term longer than 12 months. The Company is evaluating the effect the standard will have on the Company’s consolidated financial statements and related disclosures. The new standard is effective for the Company in fiscal year 2020, with early adoption permitted. In November 2015 the FASB issued new guidance requiring all deferred tax assets and liabilities to be classified as noncurrent on the balance sheet instead of separating those balances into current and noncurrent amounts. The new guidance is effective for the Company in fiscal year 2018, with early adoption permitted. The Company adopted this guidance prospectively on April 1, 2016, and reclassified the current portion of net deferred tax assets and liabilities to net noncurrent deferred tax assets and liabilities. No prior periods were retrospectively adjusted. In May 2014 the FASB issued a comprehensive new revenue recognition standard that effectively replaces all current guidance on the topic. The guidance permits the use of either a retrospective or a cumulative effect transition method. The Company has performed a review of the new guidance as compared to the Company’s current accounting practices. The Company has reviewed a representative sample of contracts and other agreements with customers and evaluated the provisions contained within these agreements compared with the amended guidance. This amended guidance is expected to change the revenue recognition practices for a number of revenue streams across our businesses; the most significant will be for certain U.S. government contracts and certain other contracts that meet one or more of the mandatory criteria, which will move revenue recognition from a “point-in-time” basis to an “over-time” basis. The on-going effect of recording revenue on an “over-time” basis is not expected to be materially different than under the historical guidance. The amended guidance is also expected to change the recognition of certain development costs that are contractually guaranteed for reimbursement by our customers. Contractually guaranteed reimbursements for development efforts are currently recognized as the development activities are performed. Under the amended guidance, the contractually guaranteed reimbursement specific to the development effort will be deferred as a contract liability and recognized as revenue when future products are delivered to the customer in cases where the Company does not transfer all intellectual property rights related to the development effort to the customer or does not have an enforceable right to payment for performance completed to date. The costs associated with development effort under an arrangement with contractually guaranteed reimbursement will also be deferred, up to the amount reimbursed, and recognized through cost of goods sold as products are delivered to the customer. The on-going effect of deferring contractually guaranteed reimbursements and the related costs until products are delivered to the customer is not expected to be materially different than under the historical guidance. The new standard also significantly enhances required disclosures regarding revenue and related assets and liabilities. The Company is in the process of implementing changes to business processes, systems and internal controls required to adopt the new accounting standard. The updated standard becomes effective for the Company in the first quarter of fiscal 2019, with early adoption permitted. The Company expects to apply the standard using the cumulative effect transition basis, with a cumulative effect adjustment recognized at the beginning of fiscal year 2019.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts	12 Months Ended
	Sep. 29, 2017
Financing Receivable Additional Disclosures [Abstract]
Allowance for Doubtful Accounts	NOTE 2: Allowance for Doubtful Accounts The allowance for doubtful accounts reflects the best estimate of probable losses inherent in the accounts receivable balance and is based on known past due accounts, historical experience and other currently available evidence. Activity in the allowance for doubtful accounts was as follows: In Thousands 2017 2016 2015 Beginning balance $ 17,028 $ 10,050 $ 10,023 Charged to expense 1,647 9,690 1,502 Other 1 - - 378 Write-offs (2,640 ) (2,712 ) (1,853 ) $ 16,035 $ 17,028 $ 10,050 1

Inventories

Inventories	12 Months Ended
	Sep. 29, 2017
Inventory Disclosure [Abstract]
Inventories	NOTE 3: Inventories Inventories at the end of fiscal 2017 and 2016 consisted of the following: In Thousands 2017 2016 Raw materials and purchased parts $ 194,758 $ 177,069 Work in progress 171,551 158,671 Inventory costs under long-term contracts 10,648 12,844 Finished goods 105,744 101,622 $ 482,701 $ 450,206

Goodwill

Goodwill	12 Months Ended
	Sep. 29, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 4: Goodwill The following table summarizes the changes in goodwill by segment for fiscal 2017 and 2016: In Thousands Avionics & Sensors & Advanced Controls Systems Materials Total Balance, October 2, 2015 $ 450,599 $ 387,707 $ 203,685 $ 1,041,991 Goodwill adjustments (1,732 ) - - (1,732 ) Foreign currency translation adjustment (6,073 ) (2,140 ) (7,379 ) (15,592 ) Balance, September 30, 2016 442,794 385,567 196,306 1,024,667 Foreign currency translation adjustment 13,224 14,266 1,416 28,906 Balance, September 29, 2017 $ 456,018 $ 399,833 $ 197,722 $ 1,053,573

Intangible Assets

Intangible Assets	12 Months Ended
	Sep. 29, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 5: Intangible Assets Intangible assets at the end of fiscal 2017 and 2016 were as follows: In Thousands 2017 2016 Weighted Gross Gross Average Years Carrying Accum. Carrying Accum. Useful Life Amount Amort. Amount Amort. Amortized Intangible Assets: Programs 16 $ 625,470 $ 339,920 $ 607,276 $ 293,223 Core technology 12 15,926 13,123 15,926 11,778 Patents and other 12 89,736 60,335 86,286 51,250 Total $ 731,132 $ 413,378 $ 709,488 $ 356,251 Indefinite-lived Intangible Assets: Trademarks $ 41,412 $ 39,798 Programs represent the valuation of systems or components sold under long-term supply agreements with aerospace companies, military contractors, and OEM manufacturers using similar technology. The valuation of the program includes the values of the program-specific technology, the backlog of contracts, and the relationship with customers which lead to potential future contracts. The valuation of the program is based upon its discounted cash flow at a market-based discount rate. Amortization of intangible assets from continuing operations was $44.2 million, $49.4 million, and $44.0 million in fiscal 2017, 2016, and 2015, respectively. Amortization of intangible assets related to discontinued operations was $1.2 million in fiscal 2015. Estimated amortization expense related to intangible assets for each of the next five fiscal years is as follows: In Thousands Fiscal Year 2018 $ 45,953 2019 45,076 2020 42,941 2021 41,555 2022 35,355

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Sep. 29, 2017
Payables And Accruals [Abstract]
Accrued Liabilities	NOTE 6: Accrued Liabilities Accrued liabilities at the end of fiscal 2017 and 2016 consisted of the following: In Thousands 2017 2016 Payroll and other compensation $ 120,428 $ 107,132 Commissions 4,442 5,901 Casualty and medical 16,067 14,933 Interest 6,592 6,397 Warranties 14,689 13,365 State and other tax accruals 5,222 4,737 Customer deposits 20,593 22,302 Deferred revenue 18,269 26,618 Contract reserves 5,109 8,822 Forward foreign exchange contracts 4,387 12,036 Litigation reserves 1,454 4,006 Environmental reserves 645 646 Deferred rent 1,645 1,925 Other 10,068 9,343 $ 229,610 $ 238,163 Accrued liabilities are recorded to reflect the Company’s contractual obligations relating to warranty commitments to customers. Warranty coverage of various lengths and terms is provided to customers depending on standard offerings and negotiated contractual agreements. An estimate for warranty expense is recorded at the time of sale based on the length of the warranty, historical warranty return rates and repair costs. Changes in the carrying amount of accrued product warranty costs are summarized as follows: In Thousands 2017 2016 Balance, beginning of year $ 13,365 $ 14,658 Warranty costs incurred (1,875 ) (2,423 ) Product warranty accrual 4,658 6,850 Release of reserves (1,907 ) (5,700 ) Foreign currency translation adjustment 448 (20 ) Balance, end of year $ 14,689 $ 13,365

Retirement Benefits

Retirement Benefits	12 Months Ended
	Sep. 29, 2017
Compensation And Retirement Disclosure [Abstract]
Retirement Benefits	NOTE 7: Retirement Benefits Approximately 40% of U.S. employees have a defined benefit earned under the Esterline pension plan. Under the Esterline defined benefit plan, pension benefits are earned under a cash balance formula with annual pay credits ranging from 2% to 6% effective January 1, 2003. Prior to 2003, pension benefits are based on years of service and five-year average compensation for the highest five consecutive years’ compensation during the last ten years of employment. Participants elected either to continue earning benefits under the prior plan formula or to earn benefits under the cash balance formula. Effective January 1, 2003, all new participants are enrolled in the cash balance formula. Esterline also has an unfunded supplemental retirement plan for key executives providing for periodic payments upon retirement. CMC sponsors defined benefit pension plans and other retirement benefit plans for its employees in Canada. Pension benefits are based upon years of service and final average salary. Other retirement benefit plans are non-contributory health care and life insurance plans. The Company sponsors a number of other non-U.S. defined benefit pension plans primarily in Belgium, France and Germany. These defined benefit plans generally provide benefits to employees based on formulas recognizing length of service and earnings. The Company accounts for pension expense using the end of the fiscal year as its measurement date. In addition, the Company makes actuarially computed contributions to these plans as necessary to adequately fund benefits. The Company’s funding policy is consistent with the minimum funding requirements of ERISA. The accumulated benefit obligation and projected benefit obligation for Esterline’s U.S. plans are $309.2 million and $321.2 million, respectively, with plan assets of $294.4 million as of September 29, 2017. The underfunded status for the Esterline plans is $26.8 million at September 29, 2017, of which $22.4 million is for the unfunded supplemental retirement plan for key executives. Contributions to the Esterline non-qualified plans totaled $1.4 million both in fiscal 2017 and 2016. There is no funding requirement for fiscal 2018 for the qualified U.S. pension plans maintained by Esterline. The accumulated benefit obligation and projected benefit obligation for the CMC plans are $137.5 million and $138.5 million, respectively, with plan assets of $140.2 million as of September 29, 2017. The funded status for these CMC plans is $1.7 million at September 29, 2017. Contributions to the CMC plans totaled $3.5 million and $5.6 million in fiscal 2017 and 2016, respectively. The expected funding requirement for fiscal 2018 for the CMC plans is $3.9 million. The accumulated benefit obligation and projected benefit obligation for the other non-U.S. plans are $39.3 million and $49.6 million, respectively, with plan assets of $23.0 million as of September 29, 2017. The underfunded status for these other non-U.S. plans is $26.6 million at September 29, 2017. Contributions to the other non-U.S. plans totaled $1.8 million and $5.0 million in fiscal 2017 and 2016, respectively. The expected funding requirement for fiscal 2018 for the other non-U.S. plans is $1.0 million. Principal assumptions of the Esterline, CMC and other non-U.S. plans are as follows: Esterline U.S. CMC Other Non-U.S. Defined Benefit Defined Benefit Defined Benefit Pension Plans Pension Plans Pension Plans 2017 2016 2017 2016 2017 2016 Principal assumptions as of year end: Discount rate 3.75 % 3.60% 3.76 % 3.22% 1.40 - 8.75% 0.90 - 7.75% Rate of increase in future compensation levels 4.48 % 4.28% 2.75 % 2.75% 2.96 - 10.29% 2.96 - 10.13% Assumed long-term rate of return on plan assets 7.00 % 7.00% 5.19 % 5.66% 3.25 - 8.25% 3.25 - 8.00% Esterline U.S. CMC Post-Retirement Post-Retirement Pension Plans Pension Plans 2017 2016 2017 2016 Principal assumptions as of year end: Discount rate 3.75 % 3.60% 3.51 % 3.16% Initial weighted average health care trend rate 6.00 % 6.00% 5.80 % 6.00% Ultimate weighted average health care trend rate 6.00 % 6.00% 4.10 % 4.20% The Company uses discount rates developed from a yield curve established from high-quality corporate bonds and matched to plan-specific projected benefit payments. Although future changes to the discount rate are unknown, had the discount rate increased or decreased by 25 basis points, pension liabilities in total would have decreased $13.7 million or increased $14.4 million, respectively. If all other assumptions are held constant, the estimated effect on fiscal 2017 pension expense from a hypothetical 25 basis points increase or decrease in both the discount rate and expected long-term rate of return on plan assets would not have a material effect on our pension expense. Management is not aware of any legislative or other initiatives or circumstances that will significantly impact the Company’s pension obligations in fiscal 2018. The assumed health care trend rate can have a significant impact on the Company’s post-retirement benefit obligations. The Company’s health care trend rate was based on the experience of its plans and expectations for the future. A 100 basis points increase in the health care trend rate would increase the post-retirement benefit obligation by $1.4 million. A 100 basis points decrease in the health care trend rate would decrease the post-retirement benefit obligation by $1.2 million. Assuming all other assumptions are held constant, the estimated effect on fiscal 2016 post-retirement benefit expense from a hypothetical 100 basis points increase or decrease in the health care trend rate would not have a material effect on our post-retirement benefit expense. Plan assets are invested in a diversified portfolio of equity and debt securities consisting primarily of common stocks, bonds and government securities. The objective of these investments is to maintain sufficient liquidity to fund current benefit payments and achieve targeted risk-adjusted returns. Management periodically reviews allocations of plan assets by investment type and evaluates external sources of information regarding the long-term historical returns and expected future returns for each investment type, and accordingly, the 3.25% to 8.25% assumed long-term rate of return on plan assets is considered to be appropriate. Allocations by investment type are as follows: Actual Target 2017 2016 Plan assets allocation as of fiscal year end: Equity securities 35 - 70% 58.4 % 56.4 % Debt securities 30 - 65% 35.3 % 37.1 % Cash 0% 6.3 % 6.5 % Total 100.0 % 100.0 % The following table presents the fair value of the Company’s Pension Plan assets as of September 29, 2017, by asset category segregated by level within the fair value hierarchy, as described in Note 8. In Thousands Fair Value Hierarchy Level 1 Level 2 Total Asset category: Equity Funds: Registered Investment Company Funds - U.S. Equity $ 113,997 $ - $ 113,997 U.S. Equity Securities 54,640 - 54,640 Non-U.S. Equity Securities 50,395 - 50,395 Commingled Trust Funds - Non-U.S. Securities - 48,377 48,377 Fixed Income Securities: Commingled Trust Funds - Fixed Income - 83,387 83,387 Non-U.S. Foreign Commercial and Government Bonds - 77,931 77,931 Cash and Cash Equivalents 28,848 - 28,848 Total $ 247,880 $ 209,695 $ 457,575 The following table presents the fair value of the Company’s Pension Plan assets as of September 30, 2016, by asset category segregated by level within the fair value hierarchy, as described in Note 8. In Thousands Fair Value Hierarchy Level 1 Level 2 Total Asset category: Equity Funds: Registered Investment Company Funds - U.S. Equity $ 104,075 $ - $ 104,075 U.S. Equity Securities 55,196 - 55,196 Non-U.S. Equity Securities 28,031 - 28,031 Commingled Trust Funds - Non-U.S. Securities - 52,973 52,973 Fixed Income Securities: Commingled Trust Funds - Fixed Income - 82,627 82,627 Non-U.S. Foreign Commercial and Government Bonds - 75,414 75,414 Cash and Cash Equivalents 27,465 - 27,465 Total $ 214,767 $ 211,014 $ 425,781 Valuation Techniques Level 1 Equity Securities are actively traded on U.S. and non-U.S. exchanges and are either valued using the market approach at quoted market prices on the measurement date or at the net asset value of the shares held by the plan on the measurement date based on quoted market prices. Level 2 fixed income securities are primarily valued using the market approach at either quoted market prices, pricing models that use observable market data, or bids provided by independent investment brokerage firms. Level 2 primarily consists of commingled trust funds that are primarily valued at the net asset value provided by the fund manager. Net asset value is based on the fair value of the underlying investments. Cash and cash equivalents include cash which is used to pay benefits and cash invested in a short-term investment fund that holds securities with values based on quoted market prices, but for which the funds are not valued on quoted market basis. Net periodic pension cost for the Company’s defined benefit plans at the end of each fiscal year consisted of the following: In Thousands Defined Benefit Post-Retirement Pension Plans Benefit Plans 2017 2016 2015 2017 2016 2015 Components of Net Periodic Cost Service cost $ 15,108 $ 12,861 $ 11,811 $ 385 $ 342 $ 359 Interest cost 15,553 18,095 16,159 335 473 464 Expected return on plan assets (25,866 ) (24,491 ) (23,872 ) - - - Settlement 21 2 3,522 - - - Amortization of prior service cost 490 487 404 (5 ) (17 ) (63 ) Amortization of actuarial (gain) loss 7,643 6,590 5,165 - - - Net periodic cost (benefit) $ 12,949 $ 13,544 $ 13,189 $ 715 $ 798 $ 760 The funded status of the defined benefit pension and post-retirement plans at the end of fiscal 2017 and 2016 were as follows: In Thousands Defined Benefit Post-Retirement Pension Plans Benefit Plans 2017 2016 2017 2016 Benefit Obligations Beginning balance $ 505,298 $ 453,283 $ 13,236 $ 12,187 Currency translation adjustment 9,340 268 665 26 Service cost 15,108 12,861 385 342 Interest cost 15,553 18,095 335 473 Plan participants contributions 318 376 - - Actuarial (gain) loss (11,420 ) 44,136 (529 ) 738 Other adjustments (1,254 ) (859 ) - - Benefits paid (23,687 ) (22,862 ) (550 ) (530 ) Ending balance $ 509,256 $ 505,298 $ 13,542 $ 13,236 Plan Assets - Fair Value Beginning balance $ 425,781 $ 389,461 $ - $ - Currency translation adjustment 8,170 341 - - Realized and unrealized gain (loss) on plan assets 41,566 45,817 - - Plan participants contributions 318 376 - - Company contribution 6,681 12,041 550 530 Other adjustments - 1,466 - - Expenses paid (1,254 ) (859 ) - - Benefits paid (23,687 ) (22,862 ) (550 ) (530 ) Ending balance $ 457,575 $ 425,781 $ - $ - Funded Status Fair value of plan assets $ 457,575 $ 425,781 $ - $ - Benefit obligations (509,256 ) (505,298 ) (13,542 ) (13,236 ) Net amount recognized $ (51,681 ) $ (79,517 ) $ (13,542 ) $ (13,236 ) Amount Recognized in the Consolidated Balance Sheet Non-current asset $ 4,267 $ 2,395 $ - $ - Current liability (1,840 ) (1,912 ) (669 ) (716 ) Non-current liability (54,108 ) (80,000 ) (12,873 ) (12,520 ) Net amount recognized $ (51,681 ) $ (79,517 ) $ (13,542 ) $ (13,236 ) Amounts Recognized in Accumulated Other Comprehensive Income Net actuarial loss (gain) $ 78,713 $ 112,420 $ 476 $ 975 Prior service cost 2,593 2,951 - - Ending balance $ 81,306 $ 115,371 $ 476 $ 975 The accumulated benefit obligation for all pension plans was $486.0 million at September 29, 2017, and $482.2 million at September 30, 2016. Estimated future benefit payments expected to be paid from the pension and post-retirement benefit plans or from the Company’s assets are as follows: In Thousands Fiscal Year 2018 $ 28,083 2019 29,835 2020 31,087 2021 33,212 2022 33,715 2023 - 2027 180,157 Employees may participate in certain defined contribution plans. The Company’s contribution expense under these plans totaled $10.1 million, $10.7 million, and $9.5 million in fiscal 2017, 2016, and 2015, respectively. The Company contributes a matching amount that varies by participating company and employee group based on the first 6% of earnings contributed. The three formulas used are: 25% of the first 6%; or 50% of the first 6%; or 100% of the first 2% and 50% on the next 4%. In fiscal 2014 the Company offered vested terminated participants in the Esterline plan a one-time opportunity to elect a lump-sum payment from the plan in lieu of a lifetime annuity. In the first fiscal quarter of 2015, the Company paid $16.6 million in lump-sum payments to vested terminated pension plan participants from the plan, which resulted in an actuarial settlement charge of $3.0 million. During the remainder of fiscal 2015, an additional $1.4 million in lump-sum payments was distributed to cash balance participants under the ongoing terms of the plan, which resulted in an additional settlement charge of $0.5 million in fiscal 2015.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Sep. 29, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE 8: Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy has been established that prioritizes the inputs to valuation techniques used to measure fair value. An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The hierarchy of fair value measurements is described below: • Level 1 – Valuations are based on quoted prices that the Company has the ability to obtain in actively traded markets for identical assets and liabilities. Since valuations are based on quoted prices that are readily and regularly available in an active market or exchange traded market, a valuation of these instruments does not require a significant degree of judgment. • Level 2 – Valuations are based on quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. • Level 3 – Valuations are based on model-based techniques for which some or all of the assumptions are obtained from indirect market information that is significant to the overall fair value measurement and which require a significant degree of management judgment. The following table sets forth the Company’s financial assets and liabilities that were measured at fair value on a recurring basis by level within the fair value hierarchy at the end of fiscal 2017 and 2016: In Thousands Level 2 2017 2016 Assets: Derivative contracts designated as hedging instruments $ 13,932 $ 2,948 Derivative contracts not designated as hedging instruments 284 143 Embedded derivatives 746 2,485 Liabilities: Derivative contracts designated as hedging instruments $ 464 $ 7,828 Derivative contracts not designated as hedging instruments 2,440 6,720 Embedded derivatives 2,239 985 In Thousands Level 3 2017 2016 Assets: Estimated value of assets held for sale $ 19,835 $ 26,850 Liabilities: Estimated value of liabilities held for sale $ 8,908 $ 11,133 The Company’s embedded derivatives are the result of entering into sales or purchase contracts that are denominated in a currency other than the Company’s functional currency or the supplier’s or customer’s functional currency. The fair value is determined by calculating the difference between quoted exchange rates at the time the contract was entered into and the period-end exchange rate. These contracts are categorized as Level 2 in the fair value hierarchy. The Company’s derivative contracts consist of foreign currency exchange contracts and, from time to time, interest rate swap agreements. These derivative contracts are over the counter and their fair value is determined using modeling techniques that include market inputs such as interest rates, yield curves, and currency exchange rates. These contracts are categorized as Level 2 in the fair value hierarchy. The Company’s Board of Directors previously approved a plan to sell certain non-core business units. Based upon the estimated fair values, the Company adjusted the carrying value of the assets and liabilities of the businesses to fair value. Principle assumptions used in measuring the estimated value of assets and liabilities held for sale included estimated selling price of the discontinued business, discount rates, industry growth rates, and pricing of comparable transactions in the market.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Sep. 29, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	NOTE 9: Derivative Financial Instruments The Company may use derivative financial instruments in the form of foreign currency forward exchange contracts and interest rate swap contracts for the purpose of minimizing exposure to changes in foreign currency exchange rates on business transactions and interest rates, respectively. The Company’s policy is to execute such instruments with banks the Company believes to be credit worthy and not to enter into derivative financial instruments for speculative purposes. These derivative financial instruments do not subject the Company to undue risk, as gains and losses on these instruments generally offset gains and losses on the underlying assets, liabilities, or anticipated transactions that are being hedged. All derivative financial instruments are recorded at fair value in the Consolidated Balance Sheet. For a derivative that has not been designated as an accounting hedge, the change in the fair value is recognized immediately through earnings. For a derivative that has been designated as an accounting hedge of an existing asset or liability (a fair value hedge), the change in the fair value of both the derivative and underlying asset or liability is recognized immediately through earnings. For a derivative designated as an accounting hedge of an anticipated transaction (a cash flow hedge), the change in the fair value is recorded on the Consolidated Balance Sheet in Accumulated Other Comprehensive Income (AOCI) to the extent the derivative is effective in mitigating the exposure related to the anticipated transaction. The change in the fair value related to the ineffective portion of the hedge, if any, is immediately recognized in earnings. The amount recorded within AOCI is reclassified into earnings in the same period during which the underlying hedged transaction affects earnings. The fair values of derivative instruments are presented on a gross basis, as the Company does not have any derivative contracts which are subject to master netting arrangements. The Company does not have any derivative instruments with credit-risk-related contingent features or that required the posting of collateral as of September 29, 2017. The cash flows from derivative contracts are recorded in operating activities in the Consolidated Statement of Cash Flows. Foreign Currency Forward Exchange Contracts The Company transacts business in various foreign currencies which subjects the Company’s cash flows and earnings to exposure related to changes in foreign currency exchange rates. These exposures arise primarily from purchases or sales of products and services from third parties. Foreign currency forward exchange contracts provide for the purchase or sale of foreign currencies at specified future dates at specified exchange rates, and are used to offset changes in the fair value of certain assets or liabilities or forecasted cash flows resulting from transactions denominated in foreign currencies. As of September 29, 2017, and September 30, 2016, the Company had outstanding foreign currency forward exchange contracts principally to sell U.S. dollars with notional amounts of $406.9 million and $450.9 million, respectively. These notional values consist primarily of contracts for the British pound sterling, Canadian dollar and European euro, and are stated in U.S. dollar equivalents at spot exchange rates at the respective dates. Interest Rate Swaps The Company manages its exposure to interest rate risk by maintaining an appropriate mix of fixed and variable rate debt, which over time should moderate the costs of debt financing. When considered necessary, the Company may use financial instruments in the form of interest rate swaps to help meet this objective. Embedded Derivative Instruments The Company’s embedded derivatives are the result of entering into sales or purchase contracts that are denominated in a currency other than the Company’s functional currency or the supplier’s or customer’s functional currency. Net Investment Hedge In April 2015 the Company issued €330.0 million in 3.625% Senior Notes due April 2023 (2023 Notes) and requiring semi-annual interest payments in April and October each year until maturity. The Company designated the 2023 Notes and accrued interest as a hedge of the investment in certain foreign business units. The foreign currency gain or loss that is effective as a hedge is reported as a component of other comprehensive income (loss) in shareholders’ equity. To the extent that this hedge is ineffective, the foreign currency gain or loss is recorded in earnings. There was no ineffectiveness since inception of the hedge. Fair Value of Derivative Instruments Fair values of derivative instruments in the Consolidated Balance Sheet at the end of fiscal 2017 and 2016 consisted of: In Thousands Fair Value Classification 2017 2016 Foreign Currency Forward Exchange Contracts: Other current assets $ 11,433 $ 1,757 Other assets 2,783 1,334 Accrued liabilities 2,506 11,168 Other liabilities 398 3,380 Embedded Derivative Instruments: Other current assets $ 604 $ 1,864 Other assets 142 621 Accrued liabilities 1,657 866 Other liabilities 582 119 The effect of derivative instruments on the Consolidated Statement of Operations for fiscal 2017 and 2016 consisted of: Fair Value Hedges The Company recognized the following gains (losses) on contracts designated as fair value hedges: In Thousands 2017 2016 Embedded derivatives: Gain (loss) recognized in sales $ (1,709 ) $ (3,552 ) Cash Flow Hedges The Company recognized the following gains (losses) on contracts designated as cash flow hedges: In Thousands 2017 2016 Foreign currency forward exchange contracts: Gain (loss) recognized in AOCI (effective portion) $ 26,326 $ 37,969 Gain (loss) reclassified from AOCI into sales (8,310 ) (19,575 ) Net Investment Hedges The Company recognized the following gains (losses) on contracts designated as net investment hedges: In Thousands 2017 2016 2023 Notes and Accrued Interest: Gain (loss) recognized in AOCI $ (19,016 ) $ (1,256 ) During fiscal 2017 and 2016, the Company recorded a gain of $5.8 million and a loss of $6.1 million, respectively, on foreign currency forward exchange contracts that have not been designated as an accounting hedge. These foreign currency exchange gains (losses) are included in selling, general and administrative expense. There was no significant impact to the Company’s earnings related to the ineffective portion of any hedging instruments during fiscal 2017 and 2016. In addition, there was no significant impact to the Company’s earnings when a hedged firm commitment no longer qualified as a fair value hedge or when a hedged forecasted transaction no longer qualified as a cash flow hedge during fiscal 2017 and 2016. Amounts included in AOCI are reclassified into earnings when the hedged transaction settles. The Company expects to reclassify approximately $10.9 million of net gain into earnings in fiscal year 2018. The maximum duration of a foreign currency cash flow hedge contract at September 29, 2017, is 24 months.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 29, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 10: Income Taxes Income tax expense (benefit) from continuing operations for fiscal 2017, 2016 and 2015 consisted of: In Thousands 2017 2016 2015 Current U.S. Federal $ 5,888 $ 14,959 $ 11,045 State 146 (852 ) 492 Foreign 39,453 30,314 24,131 45,487 44,421 35,668 Deferred U.S. Federal 2,555 (6,703 ) (7,686 ) State 1,160 2,060 (195 ) Foreign (10,274 ) (17,243 ) (8,831 ) (6,559 ) (21,886 ) (16,712 ) Income tax expense $ 38,928 $ 22,535 $ 18,956 U.S. and foreign components of earnings from continuing operations before income taxes for fiscal 2017, 2016 and 2015 were: In Thousands 2017 2016 2015 U.S. $ 47,623 $ 71,319 $ 43,592 Foreign 117,507 69,116 72,430 Earnings from continuing operations before income taxes $ 165,130 $ 140,435 $ 116,022 Primary components of the Company’s deferred tax assets and liabilities at the end of the fiscal 2017 and 2016 resulted from temporary tax differences associated with the following: In Thousands 2017 2016 Reserves and liabilities $ 49,832 $ 53,119 Loss carryforwards 53,175 51,760 Tax credit carryforwards 40,440 34,836 Employee benefits 12,720 13,853 Retirement benefits 14,907 22,703 Non-qualified stock options 10,937 13,571 Hedging activities - 3,350 Other 3,940 1,003 Total deferred tax assets 185,951 194,195 Less valuation allowance (45,601 ) (42,976 ) Total deferred tax assets, net of valuation allowance 140,350 151,219 Depreciation and amortization (6,503 ) (7,456 ) Intangibles and amortization (111,196 ) (116,620 ) Deferred costs (5,668 ) (3,907 ) Hedging activities (2,450 ) - Other (3,156 ) (1,625 ) Total deferred tax liabilities (128,973 ) (129,608 ) Net deferred tax assets (liabilities) $ 11,377 $ 21,611 The Company operates in numerous taxing jurisdictions and is subject to regular examinations by various U.S. federal, state and foreign jurisdictions. Additionally, the Company assumed tax liabilities and the rights to tax refunds in connection with various acquisitions and divestitures of businesses in prior years. The Company’s income tax positions are based on research and interpretations of income tax laws and rulings in each of the jurisdictions in which the Company does business. Due to the subjectivity and complexity of the interpretations of the tax laws and rulings in each jurisdiction, the differences and interplay in the tax laws between those jurisdictions, as well as the inherent uncertainty in estimating the final resolution of complex tax audit matters, the Company’s estimates of income tax liabilities and assets may differ from actual payments, assessments or refunds. Management believes that it is more likely than not that the Company will realize the benefit of most of its deferred tax assets. Significant factors management considered in determining the probability of the realization of the deferred tax assets include expected future earnings and the reversal of deferred tax liabilities. Accordingly, no valuation allowance has been recorded on the deferred tax assets other than certain tax credits, capital losses and net operating losses. The U.S. federal capital loss carryforward will begin to expire in fiscal 2020 if not utilized. The foreign net operating loss can be carried forward indefinitely. The majority of the tax credit carryforwards can be carried forward indefinitely. U.S. and various state and foreign income tax returns are open to examination, and presently there are foreign and state income tax returns under examination. Such examinations could result in challenges to tax positions taken, and accordingly, the Company may record adjustments to provisions based on the outcomes of such matters. However, the Company believes that the resolution of these matters, after considering amounts accrued, will not have a material adverse effect on its consolidated financial statements. The incremental tax benefit received by the Company upon exercise of non-qualified employee stock options was $2.1 million, $0.6 million, and $2.0 million in fiscal 2017, 2016, and 2015, respectively. A reconciliation of the U.S. federal statutory income tax rate to the effective income tax rate for fiscal 2017, 2016 and 2015 was as follows: 2017 2016 2015 U.S. statutory income tax rate 35.0 % 35.0 % 35.0 % Foreign taxes -1.4 % -9.8 % -10.7 % Difference in foreign tax rates -4.0 % -4.3 % -5.2 % Change in foreign tax rates and laws -2.7 % 0.0 % 0.0 % Research & development credits -3.2 % -5.0 % -5.1 % Non-deductible under consent agreement 0.0 % 0.0 % 2.2 % Domestic manufacturing deduction -0.4 % -1.1 % -0.7 % Net change in tax reserves -0.3 % -0.6 % -0.2 % State income taxes 1.1 % 0.2 % 0.2 % Other, net -0.5 % 1.6 % 0.8 % Effective income tax rate 23.6 % 16.0 % 16.3 % The increase in the year-over-year effective tax rate for fiscal 2017 is primarily attributable to the foreign tax law change that limits the interest expense deduction. The increase is partially offset by the French tax law change that reduced its corporate income tax rate. No provision for federal income taxes has been made on accumulated earnings of foreign subsidiaries, since such earnings are considered indefinitely reinvested. The amount of undistributed foreign earnings which are considered to be indefinitely reinvested at September 29, 2017, is approximately $669.1 million. Furthermore, the Company determined it was not practical to estimate the deferred taxes on these earnings. The amount of deferred income taxes is not practical to compute due to the complexity of the Company’s international holding company structure, layers of regulatory requirements that have to be evaluated to determine the amount of allowable dividends, numerous potential repatriation scenarios that could be created to facilitate the repatriation of earnings to the U.S., and the complexity of computing foreign tax credits. A reconciliation of the amount of unrecognized tax benefits for fiscal 2017, 2016 and 2015 is as follows: In Thousands 2017 2016 2015 Unrecognized tax benefits as of the beginning of year $ 6,626 $ 10,583 $ 11,227 Unrecognized gross benefit change: Gross increase due to prior period adjustments 59 - 672 Gross decrease due to prior period adjustments - (475 ) - Gross increase due to current period adjustments 853 1,475 743 Gross decrease due to settlements with taxing authorities - (2,068 ) - Gross decrease due to a lapse of the statute of limitations (1,490 ) (2,889 ) (2,059 ) Total change in unrecognized gross benefit (578 ) (3,957 ) (644 ) Unrecognized tax benefits as of the end of the year $ 6,048 $ 6,626 $ 10,583 Unrecognized tax benefits that, if recognized, would impact the effective tax rate $ 4,888 $ 6,626 $ 10,583 Statement of operations: Total amount of interest income (expense) included in income tax expense $ 33 $ (308 ) $ (37 ) Recognized in the statement of financial position: Total amount of accrued interest included in income taxes payable $ 616 $ 583 $ 891 During the next 12 months it is reasonably possible that approximately $1.4 million of previously unrecognized tax benefits related to operating losses and tax credits could decrease as a result of settlement of examinations and/or the expiration of statutes of limitations. The Company recognizes interest related to unrecognized tax benefits in income tax expense. The Company is no longer subject to income tax examinations by tax authorities in its major tax jurisdictions as follows: Years No Longer Tax Jurisdiction Subject to Audit U.S. Federal 2013 and prior Belgium 2015 and prior Canada 2008 and prior France 2012 and prior United Kingdom 2014 and prior

Debt

Debt	12 Months Ended
	Sep. 29, 2017
Debt Disclosure [Abstract]
Debt	NOTE 11: Debt Long-term debt at the end of fiscal 2017 and 2016 consisted of the following: In Thousands 2017 2016 U.S. credit facility $ 50,000 $ 155,000 U.S. Term Loan, due April 2020 225,000 237,500 3.625% Senior Notes, due April 2023 389,862 370,920 Government refundable advances 45,549 44,994 Debt issuance costs (4,654 ) (5,609 ) Obligation under capital leases 71,091 67,765 776,848 870,570 Less current maturities 17,424 16,774 Carrying amount of long-term debt $ 759,424 $ 853,796 U.S. Credit Facility On April 9, 2015, the Company amended the secured credit facility to extend the expiration to April 9, 2020, increase the revolving credit facility to $500 million, and provide for a delayed-draw term loan facility of $250 million. The Company recorded $2.3 million in debt issuance costs. The credit facility is secured by substantially all the Company’s assets, and interest is based on standard inter-bank offering rates. The interest rate ranges from LIBOR plus 1.25% to LIBOR plus 2.00%, depending on the leverage ratios at the time the funds are drawn. At September 29, 2017, the Company had $50.0 million outstanding under the secured credit facility at an interest rate of LIBOR plus 1.50%, which was 2.74%. An additional $27.5 million of unsecured foreign currency credit facilities have been extended by foreign banks for a total of $527.5 million available companywide. Available credit under the above credit facilities was $461.6 million at fiscal 2017 year end, when reduced by outstanding borrowings of $50.0 million and letters of credit of $15.9 million. U.S. Term Loan, due April 2020 On August 3, 2015, the Company borrowed $250 million under the delayed-draw term loan provided for under the amended credit facility (U.S. Term Loan, due 2020). The interest rate on the U.S. Term Loan, due 2020, ranges from LIBOR plus 1.25% to LIBOR plus 2.00%, depending on the leverage ratios at the time the funds are drawn. At September 29, 2017, the interest rate was LIBOR plus 1.50%, which equaled 2.74%. The loan amortizes at 1.25% of the original principal balance quarterly through March 2020, with the remaining balance due in April 2020. 3.625% Senior Notes, due April 2023 In April 2015 TA Mfg. Limited, a wholly owned subsidiary, issued €330.0 million in 3.625% Senior Notes, due April 2023 (2023 Notes) requiring semi-annual interest payments in April and October of each year until maturity. The net proceeds from the sale of the notes, after deducting $5.9 million of debt issuance costs, were $350.8 million. The 2023 Notes are general unsecured senior obligations of the Company. The 2023 Notes are unconditionally guaranteed on a senior basis by the Company and certain subsidiaries of the Company that are guarantors under the Company’s existing secured credit facility. The 2023 Notes are subject to redemption at the option of the Company at any time prior to April 15, 2018, at a price equal to 100% of the principal amount, plus any accrued interest to the date of redemption and a make-whole provision. The Company may also redeem up to 35% of the 2023 Notes before April 15, 2018, with the net cash proceeds from equity offerings. The 2023 Notes are also subject to redemption at the option of the Company, in whole or in part, on or after April 15, 2018, at redemption prices starting at 102.719% of the principal amount plus accrued interest during the period beginning April 15, 2018, and declining annually to 100% of principal and accrued interest on or after April 15, 2021. Based on quoted market prices, the fair value of the Company’s 2023 Notes was $403.2 million and $365.3 million as of September 29, 2017, and September 30, 2016, respectively. The carrying amounts of the secured credit facility and the U.S. Term Loan, due 2020, approximate fair value. The estimate of fair value for the 2023 Notes was based on Level 2 inputs as defined in the fair value hierarchy. In connection with the redemption of debt in fiscal 2015, the Company incurred an $8.75 million redemption premium and wrote off $2.7 million in unamortized debt issuance costs as a loss on extinguishment of debt. Government Refundable Advances Government refundable advances consist of payments received from the Canadian government to assist in research and development related to commercial aviation based at our Canadian operation, CMC. The repayment of this advance is based on year-over-year commercial aviation revenue growth at CMC beginning in 2014. Imputed interest on the advance was 2.5% at September 29, 2017. The debt recognized was $45.5 million and $45.0 million as of September 29, 2017, and September 30, 2016, respectively. Obligation Under Capital Lease The Company leases building and equipment under capital leases. The present value of the minimum capital lease payments, net of the current portion, totaled $69.0 million as of September 29, 2017. As of September 29, 2017, aggregate annual maturities of long-term debt and future non-cancelable minimum lease payments under capital lease obligations were as follows: In Thousands Fiscal Year 2018 $ 23,374 2019 20,221 2020 260,854 2021 12,065 2022 12,522 2023 and thereafter 525,484 Total 854,520 Less: debt issuance costs 4,654 amount representing interest on capital leases 73,018 Total long-term debt $ 776,848 A number of underlying agreements contain various covenant restrictions which include maintenance of net worth, payment of dividends, interest coverage, and limitations on additional borrowings. The Company was in compliance with these covenants at September 29, 2017.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 29, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 12: Commitments and Contingencies Rental expense for operating leases for engineering, selling, administrative and manufacturing totaled $17.7 million, $19.0 million and $18.6 million in fiscal 2017, 2016, and 2015, respectively. At September 29, 2017, the Company’s rental commitments for noncancelable operating leases with a duration in excess of one year were as follows: In Thousands Fiscal Year 2018 $ 13,382 2019 10,334 2020 8,194 2021 5,872 2022 5,004 2023 and thereafter 9,021 Total $ 51,807 The Company is subject to purchase obligations for goods and services. The purchase obligations include amounts under legally enforceable agreements for goods and services with defined terms as to quantity, price and timing of delivery. As of September 29, 2017, the Company’s purchase obligations were as follows: In Thousands Less than 1‒3 4‒5 After 5 Total 1 year years years years Purchase obligations $ 666,071 $ 642,422 $ 22,555 $ 1,094 $ - The Company is a party to various lawsuits and claims, both as plaintiff and defendant, and has contingent liabilities arising from the conduct of business, none of which, in the opinion of management, is expected to have a material effect on the Company’s financial position or results of operations. The Company believes that it has made appropriate and adequate provisions for contingent liabilities. In March 2014 the Company entered into a Consent Agreement with the DTCC to resolve alleged ITAR civil violations. Among other things, the Consent Agreement required the Company to pay a $20 million penalty, of which $10 million was suspended and eligible for offset credit. In fiscal 2016, the DTCC approved costs the Company incurred to implement compliance measures to fully offset the $10 million suspended payment. The Consent Agreement was closed in fiscal 2017. During fiscal 2015 the Company recognized a $15.7 million gain in other income and a $2.4 million reduction in interest expense upon the lapse of a statutory period related to a liability for a non-income tax position of an acquired company. In addition, the Company incurred a $2.9 million loss in other income on foreign currency exchange resulting from the funding of the acquisition of Esterline Advanced Displays. In fiscal 2016 the Company received a $5 million insurance recovery due to an energetic incident at one of our countermeasure operations, which occurred in the third quarter of fiscal 2016. The Company received a $7.8 million insurance recovery from this incident in fiscal 2017. Approximately 586 U.S.-based employees or 12% of total U.S.-based employees were represented by various labor unions. The Company’s non-U.S. operations are subject to union and national trade union agreements and to local regulations governing employment.

Employee Stock Plans

Employee Stock Plans	12 Months Ended
	Sep. 29, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Employee Stock Plans	NOTE 13: Employee Stock Plans The Company has three share-based compensation plans, which are described below. The compensation cost that has been charged against income for those plans for fiscal 2017, 2016, and 2015 was $9.8 million, $13.5 million, and $10.8 million, respectively. The total income tax benefit recognized in the income statement for the share-based compensation arrangement for fiscal 2017, 2016, and 2015 was $2.3 million, $3.6 million, and $2.7 million, respectively. Employee Stock Purchase Plan The Company offers an employee stock purchase plan to its employees. The plan qualifies as a noncompensatory employee stock purchase plan under Section 423 of the Internal Revenue Code. Employees are eligible to participate through payroll deductions subject to certain limitations. The plan has a safe harbor design where shares are purchased by participants at 95% of the fair market value on the purchase date and, therefore, compensation cost is not recorded. During fiscal 2017, employees purchased 18,183 shares at a fair market value price of $94.16 per share. As of September 29, 2017, deductions aggregating $0.5 million were accrued for the purchase of shares on December 15, 2017. Employee Share-Save Scheme The Company offers shares under its employee share-save scheme for U.K. employees. This plan allows participants the option to purchase shares at 95% of the market price of the stock as of the beginning of the offering period. The term of these options is three years. At the end of fiscal 2017, the Company had reserved 136,770 shares for issuance under its employee share-save scheme for U.K. employees, leaving a balance of 450,400 shares available for issuance in the future. The share-save scheme is not a “safe-harbor” design, and, therefore, compensation cost is recognized on this plan. Under the employee share-save scheme, option exercise prices are equal to the fair market value of the Company’s common stock on the date of grant. The Company granted 11,338, 70,673 and 25,984 options in fiscal 2017, 2016, and 2015, respectively. The weighted-average grant date fair value of options granted in fiscal 2017 was $24.61 per share. During fiscal 2017, 1,764 options were exercised at a weighted average exercise price of $69.12. The fair value of the awards under the employee share-save scheme was estimated using a Black-Scholes pricing model which uses the assumptions noted in the following table. The risk-free rate for the contractual life of the option is based on the U.S. Treasury zero coupon issues in effect the time of grant. 2017 2016 2015 Volatility 35.58 % 33.21 % 25.80 % Risk-free interest rate 1.75 % 1.19 % 0.93 % Expected life (years) 3 3 3 Dividends 0 0 0 Equity Incentive Plan The Company also provides an equity incentive plan for officers and key employees. At the end of fiscal 2017, the Company had 3,617,032 shares reserved for issuance to officers and key employees, of which 2,455,036 shares were available to be granted in the future. Stock Options The Board of Directors authorized the Compensation Committee to administer awards granted under the Company’s 2013 Equity Incentive Plan and to establish the terms of such awards. Awards under the equity incentive plan may be granted to eligible employees of the Company over the 10-year period ending March 5, 2023. Options granted generally become exercisable ratably over a period of four years following the date of grant and expire on the tenth anniversary of the grant. Option exercise prices are equal to the fair market value of the Company’s common stock on the date of grant. The weighted-average grant date fair value of the options granted in fiscal 2017 and 2016 was $32.72 per share and $35.69 per share, respectively. The fair value of each option granted by the Company was estimated using a Black-Scholes pricing model which uses the assumptions noted in the following table. The Company uses historical data to estimate volatility of the Company’s common stock and option exercise and employee termination assumptions. The range of the expected term reflects the results from certain groups of employees exhibiting different behavior. The risk-free rate for the periods within the contractual life of the grant is based upon the U.S. Treasury zero coupon issues in effect at the time of the grant. 2017 2016 2015 Volatility 34.97 - 35.42% 33.06 - 40.52% 40.73 - 41.89% Risk-free interest rate 1.98 - 2.51% 1.61 - 2.24% 1.43 - 2.00% Expected life (years) 5 - 9 5 - 9 5 - 9 Dividends 0 0 0 The following table summarizes the changes in outstanding options granted under the Company’s equity incentive plan: 2017 2016 2015 Weighted Weighted Weighted Shares Average Shares Average Shares Average Subject to Exercise Subject to Exercise Subject to Exercise Option Price Option Price Option Price Outstanding, beginning of year 1,390,956 $ 72.09 1,358,921 $ 68.18 1,362,793 $ 60.16 Granted 242,200 81.60 221,200 90.16 203,200 107.34 Exercised (492,968 ) 51.70 (112,790 ) 48.61 (182,322 ) 50.94 Forfeited/cancelled (63,450 ) 93.63 (76,375 ) 89.56 (24,750 ) 74.73 Outstanding, end of year 1,076,738 $ 82.30 1,390,956 $ 72.09 1,358,921 $ 68.18 Exercisable, end of year 594,963 $ 76.66 918,706 $ 61.03 824,496 $ 55.58 The aggregate intrinsic value of the option shares outstanding and exercisable at September 29, 2017, was $13.2 million and $10.6 million, respectively. The number of option shares vested or that were expected to vest at September 29, 2017, was 1.0 million and the aggregate intrinsic value was $12.9 million. The weighted average exercise price and weighted average remaining contractual term of option shares vested or that were expected to vest at September 29, 2017, was $81.59 and 6.3 years, respectively. The weighted-average remaining contractual term of option shares currently exercisable is 4.9 years as of September 29, 2017. The table below presents stock activity related to stock options exercised in fiscal 2017 and 2016: In Thousands 2017 2016 Proceeds from stock options exercised $ 28,116 $ 8,175 Tax benefits related to stock options exercised 2,271 406 Intrinsic value of stock options exercised 19,223 3,195 Total unrecognized compensation expense for stock options that have not vested as of September 29, 2017, is $6.5 million, which will be recognized over a weighted average period of 1.9 years. The total fair value of option shares vested during the year ended September 29, 2017, was $1.4 million. The following table summarizes information for stock options outstanding at September 29, 2017: Options Outstanding Options Exercisable Weighted Average Weighted Weighted Remaining Average Average Range of Exercise Prices Shares Life (years) Price Shares Price $ 23.66 - 52.00 110,575 3.6 $ 48.13 110,575 $ 48.13 52.01 - 65.00 147,075 3.1 62.17 147,075 62.17 65.01 - 75.00 113,525 6.9 69.40 56,275 67.07 75.01 - 85.00 257,063 8.4 82.34 46,363 79.38 85.01 - 100.00 284,750 7.0 95.14 146,200 95.45 100.01 - 118.32 163,750 6.9 109.97 88,475 110.00 Restricted Stock Units The Company granted 37,100 and 37,000 restricted stock units (RSUs) during fiscal 2017 and 2016, respectively. The fair value of each RSU granted by the Company is equal to the fair market value of the Company’s common stock on the date of grant. RSUs granted generally have a three-year cliff vesting schedule. The following table summarizes the changes in RSUs granted under the Company’s equity incentive plan: 2017 2016 2015 Weighted Weighted Weighted Average Average Average Grant Date Grant Date Grant Date Shares Fair Value Shares Fair Value Shares Fair Value Non-vested, beginning of year 99,778 $ 90.04 117,281 $ 85.95 103,971 $ 80.01 Granted 37,100 76.83 37,000 84.70 28,150 105.34 Vested (44,420 ) 85.77 (48,053 ) 75.35 (12,740 ) 79.84 Forfeited/cancelled (7,200 ) 91.71 (6,450 ) 94.58 (2,100 ) 88.99 Non-vested, end of year 85,258 $ 86.37 99,778 $ 90.04 117,281 $ 85.95 Total unrecognized compensation expense for RSUs that have not vested as of September 29, 2017, is $3.1 million, which will be recognized over a weighted average period of 1.5 years. The table below presents stock activity related to RSUs vested in fiscal 2017 and 2016: In Thousands 2017 2016 Tax benefits related to RSUs vested $ 1 $ 162 Intrinsic value of RSUs vested 3,631 3,847 Performance Shares The Company granted 43,650 and 56,275 performance share plan (PSP) shares during fiscal 2017 and 2016, respectively. PSP shares will be paid out in shares of Esterline common stock at the end of the three year performance period. The actual number of shares that will be paid out upon completion of the performance period is based on actual performance and may range from 0% to 300% of the target number of shares. The following table summarizes the activity in the target PSP shares granted under the Company’s equity incentive plan: 2017 2016 2015 Non-vested, beginning of year 89,275 34,700 - Granted 43,650 56,275 36,800 Vested - - - Forfeited/cancelled (12,775 ) (1,700 ) (2,100 ) Non-vested, end of year 120,150 89,275 34,700

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Sep. 29, 2017
Equity [Abstract]
Shareholders' Equity	NOTE 14: Shareholders’ Equity The authorized capital stock of the Company consists of 25,000 shares of preferred stock ($100 par value), 475,000 shares of serial preferred stock ($1.00 par value), each issuable in series, and 60,000,000 shares of common stock ($.20 par value). At the end of fiscal 2017, there were no shares of preferred stock or serial preferred stock outstanding. Changes in outstanding common shares are summarized as follows: 2017 2016 Shares Outstanding Shares issued, beginning of year 32,564,252 32,378,185 Shares issued under share-based compensation plans 553,221 186,067 Shares issued, end of year 33,117,473 32,564,252 Treasury stock purchased, beginning of year (3,135,927 ) (2,831,350 ) Treasury stock purchased - (304,577 ) Treasury stock purchased, end of year (3,135,927 ) (3,135,927 ) Shares outstanding, end of year 29,981,546 29,428,325 On June 19, 2014, the Company’s Board of Directors approved a $200 million share repurchase program. In March 2015, the Company’s Board of Directors approved an additional $200 million for the share repurchase program. Under the program, the Company is authorized to repurchase up to $400 million of outstanding shares of common stock from time to time, depending on market conditions, share price and other factors. Repurchases may be made in the open market or through private transactions, in accordance with SEC requirements. The Company may enter into a Rule 10(b)5-1 plan designed to facilitate the repurchase of all or a portion of the repurchase amount. The program does not require the Company to acquire a specific number of shares. Common stock repurchased can be reissued, and accordingly, the Company accounts for repurchased stock under the cost method of accounting. There were no shares repurchased in fiscal 2017. The components of Accumulated Other Comprehensive Loss: In Thousands 2017 2016 Unrealized gain (loss) on derivative contracts $ 13,469 $ (4,547 ) Tax effect (3,892 ) 1,077 9,577 (3,470 ) Pension and post-retirement obligations (81,782 ) (116,346 ) Tax effect 27,956 39,804 (53,826 ) (76,542 ) Currency translation adjustment (222,629 ) (268,845 ) Accumulated other comprehensive loss $ (266,878 ) $ (348,857 )

Acquisitions

Acquisitions	12 Months Ended
	Sep. 29, 2017
Business Combinations [Abstract]
Acquisitions	NOTE 15: Acquisitions On January 31, 2015, the Company acquired the defense, aerospace and training display business, or Esterline Advanced Displays (EAD), of Belgium-based Barco N.V. (Barco) for €150 million, or approximately $171 million, in cash before a working capital adjustment of approximately $15 million. Acquisition related costs of $3.4 million were recognized as selling, general and administrative expense in fiscal 2015. The EAD acquisition contributed $151.6 million, $155.7 million and $82.5 million in sales and $7.8 million and $2.6 million in operating earnings in fiscal 2017 and 2016, respectively and a $16.0 million in operating losses in fiscal 2015. The Company financed the acquisition primarily using international cash reserves, with the balance funded by borrowings under its existing credit facility. The EAD business develops and manufactures visualization solutions for a variety of demanding defense and commercial aerospace applications and is included in our Avionics & Controls segment.

Restructuring

Restructuring	12 Months Ended
	Sep. 29, 2017
Restructuring And Related Activities [Abstract]
Restructuring	NOTE 16: Restructuring On December 5, 2013, the Company announced the acceleration of its plans to consolidate certain facilities and create cost efficiencies through shared services in sales, general and administrative and support functions. Restructuring expense totaled $8.7 million in fiscal 2016 and $11.7 million in fiscal 2015. The costs are mainly for exit and relocation of facilities, losses on the write off of certain property, plant and equipment, and severance. There were no restructuring expenses in fiscal 2017.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Sep. 29, 2017
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	NOTE 17: Discontinued Operations The Company’s Board of Directors previously approved the plan to sell certain non-core business units including Eclipse Electronic Systems, Inc. (Eclipse), a manufacturer of embedded communication intercept receivers for signal intelligence applications; Wallop Defence Systems, Ltd. (Wallop), a manufacturer of flare countermeasure devices; Pacific Aerospace and Electronics Inc. (PA&E), a manufacturer of hermetically sealed electrical connectors; a small distribution business; and a small manufacturing business. These businesses were not separate reporting units as defined under U.S. GAAP, and there was no indicator of impairment requiring an impairment test of their corresponding reporting units’ goodwill or these businesses’ long-lived assets. Based upon the estimated fair values, the Company incurred an estimated after-tax loss of $2.9 million, $8.4 million and $30.8 million in fiscal 2017, 2016 and 2015, respectively, on the assets held for sale in discontinued operations. Principle assumptions used in measuring the estimated after-tax loss included estimated selling price of the discontinued business, discount rates, industry growth rates, and pricing of comparable transactions in the market. The additional losses on the assets were due to either the finalization of the selling prices of the assets disposed or to update the estimated fair values of the assets which continued to be held for sale. The estimated fair values were impacted by current market conditions for the sale transactions based mainly upon the status of negotiations with the potential buyers. On March 28, 2017, the Company sold a small manufacturing business for $0.6 million and a note receivable of $2.4 million, resulting in a gain on sale of the business of $0.8 million. The note receivable is due March 28, 2021, with an interest rate of 2.05%. On May 4, 2016, the Company sold certain assets of Wallop for 2.5 million British pounds and deferred compensation up to a maximum payment of 9 million British pounds. In the definitive purchase and sale agreement for the sale of these assets, the Company provided standard representations and warranties as well as indemnification to the buyer of the Wallop operation. The Company is obligated to indemnify the buyer for certain losses of up to 5.0 million British pounds, if, among other things, the Company breaches the representations and warranties. Subsequent to September 29, 2017, the Company received notification of a claim from the buyer of the Wallop operation alleging breaches of representations and warranties primarily associated with defective products and late product deliveries. Although a loss is possible, the amount of any loss related to this claim cannot be estimated at this time. The Company does not expect the possible loss to have a material effect on the Company’s financial position. The deferred compensation is payable based upon receipt of acceptable orders during a three-year period ending May 3, 2019, and is equal to the amount of the acceptable order times a specified percentage ranging from 26.5% to 31%. The earn-out payment is estimated to be 5.6 million British pounds at September 29, 2017. On June 5, 2015, the Company sold Eclipse for $7.9 million and retained ownership of the land, building and building improvements, which are held for sale. In addition, on July 20, 2015, the Company sold PA&E for $22.3 million. The Company recorded an expense related to environmental remediation at a previously sold business for which the Company provided indemnification of $0.9 million in fiscal 2017, $0.8 million in fiscal 2016, and $2.1 million in fiscal 2015. The liability for this environmental obligation was $0.1 million and $0.8 million at September 29, 2017, and September 30, 2016, respectively. Remediation costs paid in fiscal 2017, 2016, and 2015 were $1.6 million, $1.5 million and $2.0 million, respectively. The results of discontinued operations for the last three years were as follows: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2017 Net Sales $ 4,964 $ - $ - $ - $ 4,964 Operating earnings (loss) (447 ) 894 (8,259 ) (895 ) (8,707 ) Tax expense (benefit) (470 ) - (614 ) (312 ) (1,396 ) Income (loss) from discontinued operations $ 23 $ 894 $ (7,645 ) $ (583 ) $ (7,311 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ 320 $ - $ (3,226 ) $ - $ (2,906 ) Gain (loss) on sale of discontinued operations 793 - - - 793 Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2016 Net Sales $ 17,572 $ - $ 5,222 $ - $ 22,794 Operating earnings (loss) 1,350 (379 ) (15,761 ) (788 ) (15,578 ) Tax expense (benefit) 1,487 (83 ) (1,448 ) (268 ) (312 ) Income (loss) from discontinued operations $ (137 ) $ (296 ) $ (14,313 ) $ (520 ) $ (15,266 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (2,457 ) $ - $ (5,991 ) $ - $ (8,448 ) Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2015 (Unaudited, Recast) Net Sales $ 47,603 $ 21,221 $ 14,407 $ - $ 83,231 Operating earnings (loss) (24,004 ) 3,458 (22,424 ) (2,261 ) (45,231 ) Tax expense (benefit) (2,948 ) 814 (2,456 ) (322 ) (4,912 ) Income (loss) from discontinued operations $ (21,056 ) $ 2,644 $ (19,968 ) $ (1,939 ) $ (40,319 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (16,763 ) $ (622 ) $ (13,407 ) $ - $ (30,792 ) Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2015 Net Sales $ 40,835 $ 18,684 $ 12,883 $ - $ 72,402 Operating earnings (loss) (24,591 ) 3,041 (17,588 ) (2,120 ) (41,258 ) Tax expense (benefit) (3,002 ) 626 (1,104 ) (725 ) (4,205 ) Income (loss) from discontinued operations $ (21,589 ) $ 2,415 $ (16,484 ) $ (1,395 ) $ (37,053 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (18,864 ) $ (229 ) $ (12,061 ) $ - $ (31,154 ) Assets and Liabilities Held for Sale within the Consolidated Balance Sheet at September 29, 2017, are comprised of the following: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Total Other current assets $ - $ - $ 6,501 $ 6,501 Current Assets of Businesses Held for Sale $ - $ - $ 6,501 $ 6,501 Net property, plant and equipment $ 5,262 $ - $ - $ 5,262 Other assets - - 8,072 8,072 Non-Current Assets of Businesses Held for Sale $ 5,262 $ - $ 8,072 $ 13,334 Accounts payable $ - $ - $ 138 $ 138 Accrued liabilities - - 7,046 7,046 Current Liabilities of Businesses Held for Sale $ - $ - $ 7,184 $ 7,184 Deferred income tax liabilities $ - $ - $ 1,404 $ 1,404 Other liabilities $ - $ - $ 320 $ 320 Non-Current Liabilities of Businesses Held for Sale $ - $ - $ 1,724 $ 1,724 Net Assets of Businesses Held for Sale $ 5,262 $ - $ 5,665 $ 10,927 Assets and Liabilities Held for Sale within the Consolidated Balance Sheet at September 30, 2016, are comprised of the following: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Total Accounts receivable, net $ 2,588 $ - $ 4,093 $ 6,681 Inventories 8,070 - 398 8,468 Prepaid expenses 127 - 103 230 Income tax refundable - - 71 71 Current Assets of Businesses Held for Sale $ 10,785 $ - $ 4,665 $ 15,450 Net property, plant and equipment $ 5,368 $ - $ 2,869 $ 8,237 Intangibles, net - - 1,856 1,856 Deferred income tax benefits (liabilities) (392 ) - 400 8 Other assets - - 1,299 1,299 Non-Current Assets of Businesses Held for Sale $ 4,976 $ - $ 6,424 $ 11,400 Accounts payable $ 441 $ - $ 1,463 $ 1,904 Accrued liabilities 7,000 - 1,909 8,909 Current Liabilities of Businesses Held for Sale $ 7,441 $ - $ 3,372 $ 10,813 Other liabilities $ - $ - $ 320 320 Non-Current Liabilities of Businesses Held for Sale $ - $ - $ 320 $ 320 Net Assets of Businesses Held for Sale $ 8,320 $ - $ 7,397 $ 15,717

Business Segment Information

Business Segment Information	12 Months Ended
	Sep. 29, 2017
Segment Reporting [Abstract]
Business Segment Information	NOTE 18: Business Segment Information The Company’s businesses are organized and managed in three reporting segments: Avionics & Controls, Sensors & Systems and Advanced Materials. Operating segments within each reporting segment are aggregated. Operations within the Avionics & Controls segment focus on integrated cockpit systems, technology interface systems for commercial and military aircraft, and similar devices for land- and sea-based military vehicles, visualization solutions for defense and commercial applications, secure communication systems, military audio and data products, specialized medical equipment and other industrial applications. Sensors & Systems includes operations that produce high-precision temperature and pressure sensors, electrical power switching, electrical interconnection systems, and other related systems principally for aerospace and defense customers. The Advanced Materials segment focuses on thermally engineered components for critical aerospace applications, high-performance elastomer products used in a wide range of commercial aerospace and military applications, and combustible ordnance and warfare countermeasure devices. All segments include sales to domestic, international, defense and commercial customers. Geographic sales information is based on product origin. The Company evaluates these segments based on segment profits prior to net interest, other income/expense, corporate expenses and federal/foreign income taxes. Details of the Company’s operations by business segment for the last three fiscal years were as follows: Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 2015 (Unaudited) (Recast) Sales Avionics & Controls $ 841,077 $ 860,494 $ 826,044 $ 727,801 Sensors & Systems 725,964 696,032 714,965 633,446 Advanced Materials 435,154 436,105 461,784 413,202 $ 2,002,195 $ 1,992,631 $ 2,002,793 $ 1,774,449 Earnings from Continuing Operations Avionics & Controls $ 94,468 $ 78,356 $ 93,225 $ 65,910 Sensors & Systems 96,484 87,768 84,235 71,787 Advanced Materials 73,891 74,515 91,334 80,951 Segment Earnings 264,843 240,639 268,794 218,648 Corporate expense (70,032 ) (70,480 ) (82,131 ) (74,166 ) Other income - - 12,503 12,503 Interest income 527 367 632 578 Interest expense (30,208 ) (30,091 ) (33,114 ) (30,090 ) Loss on extinguishment of debt - - (11,451 ) (11,451 ) $ 165,130 $ 140,435 $ 155,233 $ 116,022 Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 2015 (Unaudited) (Recast) Capital Expenditures Avionics & Controls $ 19,315 $ 36,423 $ 14,537 $ 13,074 Sensors & Systems 1 22,804 14,319 21,766 19,489 Advanced Materials 2 14,247 15,868 16,309 14,324 Discontinued Operations - - 789 542 Corporate 1,674 1,862 2,006 1,912 $ 58,040 $ 68,472 $ 55,407 $ 49,341 Depreciation and Amortization Avionics & Controls $ 40,853 $ 38,909 $ 38,070 $ 33,415 Sensors & Systems 41,722 40,399 41,200 37,250 Advanced Materials 18,559 18,691 19,708 17,474 Discontinued Operations - 12 1,877 496 Corporate 2,636 2,247 2,502 1,940 $ 103,770 $ 100,258 $ 103,357 $ 90,575 In Thousands 2017 2016 2015 Identifiable Assets Avionics & Controls $ 1,382,893 $ 1,304,860 $ 1,276,678 Sensors & Systems 1,150,707 1,140,624 1,116,282 Advanced Materials 504,965 498,442 493,968 Discontinued Operations 21,192 29,488 57,095 Corporate 3 70,566 58,617 56,465 $ 3,130,323 $ 3,032,031 $ 3,000,488 1 Excludes capital expenditures accounted for as a capitalized lease obligation of $0.5 million and $8.0 million in fiscal 2017 and 2016, respectively. 2 Excludes capital expenditures accounted for as a capitalized lease obligation of $3.5 million and $3.3 million in fiscal 2017 and 2016, respectively. 3 Primarily cash and deferred tax assets (see Note 10). The Company’s operations by geographic area for the last three fiscal years were as follows: Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 Sales 1 Domestic Unaffiliated customers - U.S. $ 826,387 $ 838,259 $ 706,586 Unaffiliated customers - export 199,494 172,209 168,459 Intercompany 55,338 77,472 58,039 1,081,219 1,087,940 933,084 Canada Unaffiliated customers 182,078 182,690 173,394 Intercompany 8,449 3,378 4,013 190,527 186,068 177,407 France Unaffiliated customers 413,641 398,909 364,882 Intercompany 56,824 51,461 42,903 470,465 450,370 407,785 United Kingdom Unaffiliated customers 212,825 237,134 242,077 Intercompany 24,969 25,100 23,769 237,794 262,234 265,846 All other Foreign Unaffiliated customers 167,770 163,430 119,051 Intercompany 185,192 167,565 125,386 352,962 330,995 244,437 Eliminations (330,772 ) (324,976 ) (254,110 ) $ 2,002,195 $ 1,992,631 $ 1,774,449 Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 Segment Earnings 2 Domestic $ 128,081 $ 135,107 $ 121,052 Canada 27,510 7,670 19,133 France 65,021 61,381 51,599 United Kingdom 22,950 25,646 28,826 All other foreign 21,281 10,835 (1,962 ) $ 264,843 $ 240,639 $ 218,648 2017 2016 2015 Identifiable Assets 3 Domestic $ 1,060,471 $ 1,055,567 $ 933,631 Canada 498,968 452,466 458,635 France 755,361 770,625 747,660 United Kingdom 405,423 394,811 501,969 All other foreign 339,534 299,945 302,128 $ 3,059,757 $ 2,973,414 $ 2,944,023 1 Based on country from which the sale originated and the sale was recorded. 2 Before corporate expense, shown on page 79. 3 Excludes corporate, shown on page 80. The Company’s foreign operations consist of manufacturing facilities located in Belgium, Canada, China, the Dominican Republic, France, Germany, India, Mexico, Morocco, and the United Kingdom, and include sales and service operations located in Brazil, China, and Singapore. Intercompany sales are at prices comparable with sales to unaffiliated customers. U.S. government sales as a percent of Advanced Materials and Avionics & Controls sales were 9.6% and 3.0%, respectively, in fiscal 2017 and 3.5% of consolidated sales. In fiscal 2016 U.S. government sales as a percent of Advanced Materials and Avionics & Controls sales were 9.8% and 2.0%, respectively, and 3.1% of consolidated sales. In fiscal 2015 U.S. government sales as a percent of Advanced Materials and Avionics & Controls sales were 9.9% and 1.1%, respectively, and 2.9% of consolidated sales. Product lines contributing sales of 10% or more of total sales in any of the last three fiscal years were as follows: 2017 2016 2015 Connectors 16 % 16 % 16 % Avionics 16 % 16 % 14 %

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Sep. 29, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	NOTE 19: Quarterly Financial Data (Unaudited) The following is a summary of unaudited quarterly financial information: In Thousands, Except Per Share Amounts Fiscal Year 2017 Fourth Third Second First Net sales $ 531,527 $ 503,753 $ 509,182 $ 457,733 Gross profit 174,864 170,629 175,919 144,047 Earnings from continuing operations 36,738 31,288 35,147 21,525 Earnings (loss) from discontinued operations (1,126 ) (815 ) (34 ) (5,336 ) Net earnings $ 35,612 $ 30,473 $ 35,113 $ 16,189 Earnings (loss) per share - basic Continuing operations $ 1.23 $ 1.05 $ 1.18 $ 0.73 Discontinued operations (0.04 ) (0.03 ) - (0.18 ) Earnings (loss) per share - basic $ 1.19 $ 1.02 $ 1.18 $ 0.55 Earnings (loss) per share - diluted Continuing operations $ 1.22 $ 1.04 $ 1.17 $ 0.72 Discontinued operations (0.04 ) (0.03 ) - (0.18 ) Earnings (loss) per share - diluted $ 1.18 $ 1.01 $ 1.17 $ 0.54 Fiscal Year 2016 Fourth Third Second First Net sales $ 543,752 $ 517,092 $ 490,310 $ 441,477 Gross profit 193,769 173,584 156,173 137,719 Earnings from continuing operations 52,045 38,046 16,996 9,864 Earnings (loss) from discontinued operations 227 (8,690 ) (2,023 ) (4,780 ) Net earnings $ 52,272 $ 29,356 $ 14,973 $ 5,084 Earnings (loss) per share - basic Continuing operations $ 1.77 $ 1.30 $ 0.58 $ 0.33 Discontinued operations 0.01 (0.30 ) (0.07 ) (0.16 ) Earnings (loss) per share - basic $ 1.78 $ 1.00 $ 0.51 $ 0.17 Earnings (loss) per share - diluted Continuing operations $ 1.75 $ 1.28 $ 0.57 $ 0.33 Discontinued operations 0.01 (0.29 ) (0.07 ) (0.16 ) Earnings (loss) per share - diluted $ 1.76 $ 0.99 $ 0.50 $ 0.17 The sum of the quarterly per share amounts may not equal per share amounts reported for year-to-date periods. This is due to changes in the number of weighted average shares outstanding and the effects of rounding for each period.

Accounting Policies (Policies)

Accounting Policies (Policies)	12 Months Ended
	Sep. 29, 2017
Accounting Policies [Abstract]
Nature Of Operations	Nature of Operations Esterline Technologies Corporation (the Company) designs, manufactures and markets highly engineered products. The Company serves the aerospace and defense industry, primarily in the United States and Europe. The Company also serves the industrial/commercial and medical markets.
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and all subsidiaries. All significant intercompany accounts and transactions have been eliminated. Classifications have been changed for certain amounts in prior periods to conform with the current year’s presentation. On June 5, 2014, the Company’s Board of Directors authorized a change in the Company’s fiscal year end to the last Friday of September from the last Friday in October effective beginning with the year-ended on September 30, 2016. The Company reported its financial results for the 11-month transition period of November 1, 2014, through October 2, 2015, on the Transition Report on Form 10-K, and thereafter the Company will file an annual report for the twelve-month period ending the last Friday of September of each year, beginning with the twelve-month period ending September 30, 2016.
Management Estimates	Management Estimates To prepare financial statements in conformity with U.S. generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentration of Risks	Concentration of Risks The Company’s products are principally focused on the aerospace and defense industry, which includes military and commercial aircraft original equipment manufacturers and their suppliers, commercial airlines, and the United States and foreign governments. Sales directly to the U.S. government or indirectly through subcontractors to the U.S. government account for approximately 21% and 18% of sales in fiscal 2017 and 2016, respectively. In addition, approximately 40% of our sales in fiscal 2017 were from the commercial aerospace market. Accordingly, the Company’s current and future financial performance is dependent on the economic condition of the aerospace and defense industry. The commercial aerospace and defense markets have historically been subject to cyclical downturns during periods of weak economic conditions or material changes arising from domestic or international events. Management believes that the Company’s sales are balanced across its customer base, which includes not only aerospace and defense customers but also medical and industrial commercial customers.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when the title and risk of loss have passed to the customer, there is persuasive evidence of an agreement, delivery has occurred or services have been rendered, the price is determinable, and the collectability is reasonably assured. The Company recognizes product revenues at the point of shipment or delivery in accordance with the terms of sale. Sales are net of returns and allowances. Returns and allowances are generally not significant because products are manufactured to customer specification and are covered by the terms of the product warranty. Revenues and profits on fixed-price contracts with significant engineering as well as production requirements are recorded based on the achievement of contractual milestones and the ratio of total actual incurred costs to date to total estimated costs for each contract (cost-to-cost method). Types of milestones include design review and prototype completion. The Company reviews cost performance and estimates to complete on its ongoing contracts at least quarterly. The impact of revisions of profit estimates are recognized on a cumulative catch-up basis in the period in which the revisions are made. Provisions for anticipated losses on contracts are recorded in the period they become evident. When change orders have been approved by both the company and the customer for both scope and price and realization is deemed probable, the original contract price is adjusted and revenues are recognized on contract performance (as determined by the achievement of contractual milestones and the cost-to-cost method). For partially approved change orders, costs attributable to unpriced change orders are treated as costs of the contract performance in the period the costs are incurred. Claims are also recognized as contract revenue when approved by both the Company and the customer, based on contract performance.
Research and Development	Research and Development Expenditures for internally-funded research and development are expensed as incurred. Customer-funded research and development projects performed under contracts are accounted for as work-in-process as work is performed and recognized as cost of sales and sales under the proportional performance method. Research and development expenditures are net of government assistance and tax subsidies, which are not contingent upon paying income tax. In addition, government assistance for research and development is recorded as a reduction of research and development expense when repayment royalties are contingent upon sales generated directly from the funded research and development. If reimbursement is not tied directly to sales generated from the funded research and development, the assistance is accounted for as a loan until the criteria for forgiveness have been met.
Financial Instruments	Financial Instruments Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, short-term borrowings, long-term debt, foreign currency forward contracts, and from time to time interest rate swap agreements. The carrying amounts of cash and cash equivalents, accounts receivable, and accounts payable approximate their respective fair values because of the short-term maturities or expected settlement dates of these instruments. The fair market value of the Company’s long-term debt and short-term borrowings was estimated at $794.9 million and $870.5 million at the end of fiscal 2017 and 2016, respectively. These estimates were derived using discounted cash flows with interest rates and quoted market prices currently available to the Company for issuance of debt with similar terms and remaining maturities. Foreign Currency Exchange Risk Management The Company is subject to risks associated with fluctuations in foreign currency exchange rates from the sale of products in currencies other than its functional currency. Furthermore, the Company has assets denominated in foreign currencies that are not offset by liabilities in such foreign currencies. The Company has significant operations in Canada, France, and the United Kingdom, and accordingly, the Company may experience gains or losses due to foreign exchange fluctuations. The Company’s policy is to hedge a portion of its forecasted transactions and a portion of its net monetary assets including the embedded derivatives in its backlog using forward exchange contracts in general, with maturities up to 24 months. These forward contracts have been designated as cash flow hedges. The portion of the net gain or loss on a derivative instrument that is effective as a hedge is reported as a component of other comprehensive income in shareholders’ equity and is reclassified into earnings in the same period during which the hedged transaction affects earnings. The remaining net gain or loss on the derivative in excess of the present value of the expected cash flows of the hedged transaction is recorded in earnings immediately. If a derivative does not qualify for hedge accounting, or a portion of the hedge is deemed ineffective, the change in fair value is recorded in earnings. The amount of hedge ineffectiveness has not been material in any of the three fiscal periods ended September 29, 2017. At September 29, 2017, and September 30, 2016, the notional value of foreign currency forward contracts accounted for as a cash flow hedge was $292.1 million and $308.2 million, respectively. The notional value of the Company’s foreign currency forward contracts include $70 million related to the hedge of a portion of its net monetary assets including the embedded derivatives in our backlog at both September 29, 2017, and September 30, 2016, respectively. The fair value of these contracts was an asset of $13.5 million and a liability of $4.9 million at September 29, 2017, and September 30, 2016, respectively. The Company does not enter into any forward contracts for trading purposes. In April 2015 the Company issued €330.0 million in 3.625% Senior Notes due April 2023 (2023 Notes) and requiring semi-annual interest payments in April and October each year until maturity. The Company designated the 2023 Notes and accrued interest as a hedge of the investment in certain foreign business units. The foreign currency gain or loss that is effective as a hedge is reported as a component of other comprehensive income (loss) in shareholders’ equity. To the extent that this hedge is ineffective, the foreign currency gain or loss is recorded in earnings. There was no ineffectiveness since inception of the hedge. Depending on the interest rate environment, the Company may enter into interest rate swap agreements to convert the variable interest rates on notes payable to fixed interest rates.
Foreign Currency Translation	Foreign Currency Translation Foreign currency assets and liabilities are translated into their U.S. dollar equivalents based on year-end exchange rates. Revenue and expense accounts are translated at average exchange rates. Aggregate exchange gains and losses arising from the translation of foreign assets and liabilities are included in shareholders’ equity as a component of comprehensive income. Accumulated loss on foreign currency translation adjustment was $222.6 million, $268.8 million, and $226.0 million as of the fiscal year ended September 29, 2017, September 30, 2016, and October 2, 2015, respectively.
Foreign Currency Transaction Gains and Losses	Foreign Currency Transaction Gains and Losses Foreign currency transaction gains and losses are included in results of operations and are primarily the result of revaluing assets and liabilities denominated in a currency other than the functional currency, the impact of changes in exchange rates, gains and losses on forward exchange contracts, and the change in value of foreign currency embedded derivatives in backlog. These foreign currency transactions resulted in an $11.9 million loss in fiscal 2017, a $19.8 million loss in fiscal 2016, and a $1.3 million gain in fiscal 2015.
Cash Equivalents	Cash Equivalents Cash equivalents consist of highly liquid investments with original maturities of three months or less at the date of purchase. Fair value of cash equivalents approximates carrying value.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded at the net invoice price for sales billed to customers. Accounts receivable are considered past due when outstanding more than normal trade terms allow. An allowance for doubtful accounts is established when losses are expected to be incurred. Accounts receivable are written off to the allowance for doubtful accounts when the balance is considered to be uncollectible.
Inventories	Inventories Inventories are stated at the lower of cost or market using the first-in, first-out (FIFO) or average cost method. Inventory cost includes material, labor and factory overhead. The Company defers pre-production engineering costs as work-in-process inventory in connection with long-term supply arrangements that include contractual guarantees for reimbursement from the customer. Inventory cost adjustments are recorded when inventory is considered to be excess or obsolete based upon an analysis of actual on-hand quantities on a part level basis to forecasted product demand and historical usage.
Property, Plant and Equipment, and Depreciation	Property, Plant and Equipment, and Depreciation Property, plant and equipment is carried at cost and includes expenditures for major improvements. Depreciation is generally provided on the straight-line method based upon estimated useful lives ranging from 15 to 30 years for buildings and 3 to 10 years for machinery and equipment. Depreciation expense was $58.2 million, $49.5 million, and $50.7 million for fiscal 2017, 2016, and 2015, respectively. Depreciation expense included in discontinued operations was $0.7 million in fiscal 2015. Assets under capital leases were $50.5 million, $48.2 million, and $40.7 million for fiscal 2017, 2016, and 2015, respectively. Amortization expense of assets accounted for as capital leases is included with depreciation expense. The fair value of liabilities related to the retirement of property is recorded when there is a legal or contractual obligation to incur asset retirement costs and the costs can be estimated. The Company records the asset retirement cost by increasing the carrying cost of the underlying property by the amount of the asset retirement obligation. The asset retirement cost is depreciated over the estimated useful life of the underlying property.
Debt Issuance Costs	Debt Issuance Costs Costs incurred to issue debt are deferred and amortized as interest expense over the term of the related debt using a method that approximates the effective interest method.
Long-lived Asset Impairments	Long-lived Asset Impairments The carrying amount of long-lived assets is reviewed periodically for impairment. An asset (other than goodwill and indefinite-lived intangible assets) is considered impaired when estimated future undiscounted cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not deemed recoverable, the asset is adjusted to its estimated fair value. Fair value is generally determined based upon estimated discounted future cash flows.
Assets of Business Held for Sale	Assets of Business Held for Sale Assets held for sale are to be reported at lower of its carrying amount or fair value less cost to sell. Judgment is required in estimating the sales price of assets held for sale and the time required to sell the assets. These estimates are based upon available market data and operating cash flows of the assets held for sale.
Contingencies	Contingencies The Company is party to various lawsuits and claims, both as plaintiff and defendant, and has contingent liabilities arising from the conduct of business. The Company is covered by insurance for general liability, product liability, workers’ compensation and certain environmental exposures, subject to certain deductible limits. The Company is self-insured for amounts less than our deductible and where no insurance is available. An estimated loss from a contingency should be accrued by a charge to income if it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. The Company evaluates, among other factors, the degree of probability of an unfavorable outcome and the ability to make a reasonable estimate of the amount of loss.
Goodwill and Intangibles	Goodwill and Intangibles Goodwill is not amortized, but is tested for impairment at least annually or when circumstances require. A reporting unit is generally defined at the operating segment level or at the component level one level below the operating segment, if said component constitutes a business. Goodwill is allocated to reporting units based upon the purchase price of the acquired unit, the valuation of acquired tangible and intangible assets, and liabilities assumed. When a reporting unit’s carrying value exceeds its estimated fair value, an impairment test is required. This test involves allocating the fair value of the reporting unit to all of the assets and liabilities of that unit, with the excess of fair value over allocated net assets representing the fair value of goodwill. An impairment loss is measured as the amount by which the carrying value of goodwill exceeds the estimated fair value of goodwill. Intangible assets are amortized over their estimated period of benefit, ranging from 2 to 20 years. Amortization expense is reflected in selling, general and administrative expense on the Consolidated Statement of Operations. The Company periodically evaluates the recoverability of intangible assets and takes into account events or circumstances that warrant revised estimates of useful lives or that indicate that an impairment exists. Indefinite-lived intangible assets (other than goodwill) are tested annually for impairment or more frequently on an interim basis if circumstances require.
Environmental	Environmental Environmental exposures are provided for at the time they are known to exist or are considered probable and reasonably estimable. No provision has been recorded for environmental remediation costs which could result from changes in laws or other circumstances currently not known by the Company. Costs provided for future expenditures on environmental remediation are not discounted to present value.
Pension Plan and Post-Retirement Benefit Plan Obligations	Pension Plan and Post-Retirement Benefit Plan Obligations The Company accounts for pension expense using the end of the fiscal year as its measurement date. Management selects appropriate assumptions including discount rate, rate of increase in future compensation levels and assumed long-term rate of return on plan assets and expected annual increases in costs of medical and other health care benefits in regard to the Company’s post-retirement benefit obligations. These assumptions are based upon historical results, the current economic environment and reasonable expectations of future events. Actual results which vary from assumptions are accumulated and amortized over future periods, and accordingly, are recognized in expense in these periods. Significant differences between our assumptions and actual experience or significant changes in assumptions could impact the pension costs and the pension obligation.
Legal Expenses	Legal Expenses The Company recognizes legal costs related to loss contingencies when the expense is incurred.
Share-Based Compensation	Share-Based Compensation The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award.
Product Warranties	Product Warranties Estimated product warranty expenses are recorded when the covered products are shipped to customers and recognized as revenue. Product warranty expense is estimated based upon the terms of the warranty program.
Income Taxes	Income Taxes The Company recognizes the amount of taxes payable or refundable for the current year and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in our financial statements or tax returns.
Earnings Per Share	Earnings Per Share Basic earnings per share is computed on the basis of the weighted average number of common shares outstanding during the year. Diluted earnings per share also includes the dilutive effect of stock options and restricted stock units. Common shares issuable from stock options that are excluded from the calculation of diluted earnings per share because they were anti-dilutive were 637,800, 602,900, and 409,050 for fiscal 2017, 2016, and 2015, respectively. The weighted average number of shares outstanding used to compute basic earnings per share was 29,767,000, 29,490,000, and 30,729,000 for fiscal 2017, 2016, and 2015, respectively. The weighted average number of shares outstanding used to compute diluted earnings per share was 30,003,000, 29,764,000, and 31,215,000 for fiscal 2017, 2016, and 2015, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2017 the Financial Accounting Standards Board (FASB) issued new guidance on the presentation of the net periodic cost of postretirement benefit programs. The new standard requires sponsors of defined benefit postretirement plans to present the non-service cost components of net periodic benefit cost separate from the service cost component on the income statement. The new standard also requires that the non-service cost components of net periodic benefit cost no longer be capitalized within assets. The Company is evaluating the effect the standard will have on the Company’s consolidated financial statements and related disclosures beyond the change in income statement presentation. This new standard is effective for the Company in fiscal year 2019, with early adoption permitted. In January 2017 the FASB issued new guidance regarding the goodwill impairment test. The new guidance eliminates the Step 2 valuation test when evaluating goodwill for impairment. The new guidance requires that an entity performs its annual or interim goodwill test by comparing the fair value of the reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The guidance will be effective for the Company in fiscal year 2021, with early adoption permitted. In October 2016 the FASB issued new guidance regarding income taxes. The new guidance will require the tax effects of intercompany transactions, other than sales of inventory, to be recognized currently, eliminating an exception under current Generally Accepted Accounting Principles (GAAP) in which the tax effects of intra-entity asset transfers are deferred until the transferred asset is sold to a third party or otherwise recovered through use. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The guidance will be effective for the company in fiscal year 2019, with early adoption permitted. In August 2016 the FASB issued new guidance addressing how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The guidance will be effective for the Company in fiscal year 2019, with early adoption permitted. In June 2016 the FASB issued a new standard on the measurement of credit losses, which will impact the Company’s measurement of trade receivables. The new standard replaces the current incurred loss model with a forward-looking expected loss model that is likely to result in earlier recognition of losses. The Company is evaluating the effect the updated standard will have on the Company’s consolidated financial statements and related disclosures. The new standard is effective for the Company in 2021, with early adoption permitted, but not earlier than 2020. In March 2016 the FASB issued new guidance simplifying certain aspects of accounting for share-based payments. The key provision of the new standard requires that excess tax benefits and shortfalls be recorded as income tax benefit or expense in the income statement, rather than in equity. The Company adopted the new guidance in fiscal 2017, which resulted in a $2.3 million benefit to income tax expense and a favorable impact to operating cash flows of $2.3 million. The Company has also elected to account for forfeitures as they occur, rather than estimate expected forfeitures, which resulted in a positive cumulative effect on retained earnings of $0.9 million and a reduction of additional paid-in capital of $0.9 million. In February 2016 the FASB issued a new lease accounting standard, which provides revised guidance on accounting for lease arrangements by both lessors and lessees. The central requirement of the new standard is that lessees must recognize lease-related assets and liabilities for all leases with a term longer than 12 months. The Company is evaluating the effect the standard will have on the Company’s consolidated financial statements and related disclosures. The new standard is effective for the Company in fiscal year 2020, with early adoption permitted. In November 2015 the FASB issued new guidance requiring all deferred tax assets and liabilities to be classified as noncurrent on the balance sheet instead of separating those balances into current and noncurrent amounts. The new guidance is effective for the Company in fiscal year 2018, with early adoption permitted. The Company adopted this guidance prospectively on April 1, 2016, and reclassified the current portion of net deferred tax assets and liabilities to net noncurrent deferred tax assets and liabilities. No prior periods were retrospectively adjusted. In May 2014 the FASB issued a comprehensive new revenue recognition standard that effectively replaces all current guidance on the topic. The guidance permits the use of either a retrospective or a cumulative effect transition method. The Company has performed a review of the new guidance as compared to the Company’s current accounting practices. The Company has reviewed a representative sample of contracts and other agreements with customers and evaluated the provisions contained within these agreements compared with the amended guidance. This amended guidance is expected to change the revenue recognition practices for a number of revenue streams across our businesses; the most significant will be for certain U.S. government contracts and certain other contracts that meet one or more of the mandatory criteria, which will move revenue recognition from a “point-in-time” basis to an “over-time” basis. The on-going effect of recording revenue on an “over-time” basis is not expected to be materially different than under the historical guidance. The amended guidance is also expected to change the recognition of certain development costs that are contractually guaranteed for reimbursement by our customers. Contractually guaranteed reimbursements for development efforts are currently recognized as the development activities are performed. Under the amended guidance, the contractually guaranteed reimbursement specific to the development effort will be deferred as a contract liability and recognized as revenue when future products are delivered to the customer in cases where the Company does not transfer all intellectual property rights related to the development effort to the customer or does not have an enforceable right to payment for performance completed to date. The costs associated with development effort under an arrangement with contractually guaranteed reimbursement will also be deferred, up to the amount reimbursed, and recognized through cost of goods sold as products are delivered to the customer. The on-going effect of deferring contractually guaranteed reimbursements and the related costs until products are delivered to the customer is not expected to be materially different than under the historical guidance. The new standard also significantly enhances required disclosures regarding revenue and related assets and liabilities. The Company is in the process of implementing changes to business processes, systems and internal controls required to adopt the new accounting standard. The updated standard becomes effective for the Company in the first quarter of fiscal 2019, with early adoption permitted. The Company expects to apply the standard using the cumulative effect transition basis, with a cumulative effect adjustment recognized at the beginning of fiscal year 2019.

Allowance for Doubtful Accoun29

Allowance for Doubtful Accounts (Tables)	12 Months Ended
	Sep. 29, 2017
Financing Receivable Additional Disclosures [Abstract]
Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows: In Thousands 2017 2016 2015 Beginning balance $ 17,028 $ 10,050 $ 10,023 Charged to expense 1,647 9,690 1,502 Other 1 - - 378 Write-offs (2,640 ) (2,712 ) (1,853 ) $ 16,035 $ 17,028 $ 10,050 1

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 29, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories at the end of fiscal 2017 and 2016 consisted of the following: In Thousands 2017 2016 Raw materials and purchased parts $ 194,758 $ 177,069 Work in progress 171,551 158,671 Inventory costs under long-term contracts 10,648 12,844 Finished goods 105,744 101,622 $ 482,701 $ 450,206

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Sep. 29, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Goodwill by Segment	The following table summarizes the changes in goodwill by segment for fiscal 2017 and 2016: In Thousands Avionics & Sensors & Advanced Controls Systems Materials Total Balance, October 2, 2015 $ 450,599 $ 387,707 $ 203,685 $ 1,041,991 Goodwill adjustments (1,732 ) - - (1,732 ) Foreign currency translation adjustment (6,073 ) (2,140 ) (7,379 ) (15,592 ) Balance, September 30, 2016 442,794 385,567 196,306 1,024,667 Foreign currency translation adjustment 13,224 14,266 1,416 28,906 Balance, September 29, 2017 $ 456,018 $ 399,833 $ 197,722 $ 1,053,573

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Sep. 29, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible assets at the end of fiscal 2017 and 2016 were as follows: In Thousands 2017 2016 Weighted Gross Gross Average Years Carrying Accum. Carrying Accum. Useful Life Amount Amort. Amount Amort. Amortized Intangible Assets: Programs 16 $ 625,470 $ 339,920 $ 607,276 $ 293,223 Core technology 12 15,926 13,123 15,926 11,778 Patents and other 12 89,736 60,335 86,286 51,250 Total $ 731,132 $ 413,378 $ 709,488 $ 356,251 Indefinite-lived Intangible Assets: Trademarks $ 41,412 $ 39,798
Estimated Amortization Expense Related to Intangible Assets	Estimated amortization expense related to intangible assets for each of the next five fiscal years is as follows: In Thousands Fiscal Year 2018 $ 45,953 2019 45,076 2020 42,941 2021 41,555 2022 35,355

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Sep. 29, 2017
Payables And Accruals [Abstract]
Accrued Liabilities	Accrued liabilities at the end of fiscal 2017 and 2016 consisted of the following: In Thousands 2017 2016 Payroll and other compensation $ 120,428 $ 107,132 Commissions 4,442 5,901 Casualty and medical 16,067 14,933 Interest 6,592 6,397 Warranties 14,689 13,365 State and other tax accruals 5,222 4,737 Customer deposits 20,593 22,302 Deferred revenue 18,269 26,618 Contract reserves 5,109 8,822 Forward foreign exchange contracts 4,387 12,036 Litigation reserves 1,454 4,006 Environmental reserves 645 646 Deferred rent 1,645 1,925 Other 10,068 9,343 $ 229,610 $ 238,163
Changes in Carrying Amount of Accrued Product Warranty Costs	Changes in the carrying amount of accrued product warranty costs are summarized as follows: In Thousands 2017 2016 Balance, beginning of year $ 13,365 $ 14,658 Warranty costs incurred (1,875 ) (2,423 ) Product warranty accrual 4,658 6,850 Release of reserves (1,907 ) (5,700 ) Foreign currency translation adjustment 448 (20 ) Balance, end of year $ 14,689 $ 13,365

Retirement Benefits (Tables)

Retirement Benefits (Tables)	12 Months Ended
	Sep. 29, 2017
Principal Assumptions of Esterline, CMC and Other Non-U.S. Plans	Principal assumptions of the Esterline, CMC and other non-U.S. plans are as follows: Esterline U.S. CMC Other Non-U.S. Defined Benefit Defined Benefit Defined Benefit Pension Plans Pension Plans Pension Plans 2017 2016 2017 2016 2017 2016 Principal assumptions as of year end: Discount rate 3.75 % 3.60% 3.76 % 3.22% 1.40 - 8.75% 0.90 - 7.75% Rate of increase in future compensation levels 4.48 % 4.28% 2.75 % 2.75% 2.96 - 10.29% 2.96 - 10.13% Assumed long-term rate of return on plan assets 7.00 % 7.00% 5.19 % 5.66% 3.25 - 8.25% 3.25 - 8.00% Esterline U.S. CMC Post-Retirement Post-Retirement Pension Plans Pension Plans 2017 2016 2017 2016 Principal assumptions as of year end: Discount rate 3.75 % 3.60% 3.51 % 3.16% Initial weighted average health care trend rate 6.00 % 6.00% 5.80 % 6.00% Ultimate weighted average health care trend rate 6.00 % 6.00% 4.10 % 4.20%
Allocations By Investment Type	Allocations by investment type are as follows: Actual Target 2017 2016 Plan assets allocation as of fiscal year end: Equity securities 35 - 70% 58.4 % 56.4 % Debt securities 30 - 65% 35.3 % 37.1 % Cash 0% 6.3 % 6.5 % Total 100.0 % 100.0 %
Net Periodic Pension Cost for Defined Benefit Plans	Net periodic pension cost for the Company’s defined benefit plans at the end of each fiscal year consisted of the following: In Thousands Defined Benefit Post-Retirement Pension Plans Benefit Plans 2017 2016 2015 2017 2016 2015 Components of Net Periodic Cost Service cost $ 15,108 $ 12,861 $ 11,811 $ 385 $ 342 $ 359 Interest cost 15,553 18,095 16,159 335 473 464 Expected return on plan assets (25,866 ) (24,491 ) (23,872 ) - - - Settlement 21 2 3,522 - - - Amortization of prior service cost 490 487 404 (5 ) (17 ) (63 ) Amortization of actuarial (gain) loss 7,643 6,590 5,165 - - - Net periodic cost (benefit) $ 12,949 $ 13,544 $ 13,189 $ 715 $ 798 $ 760
Funded Status of Defined Benefit Pension and Post-Retirement Plans	The funded status of the defined benefit pension and post-retirement plans at the end of fiscal 2017 and 2016 were as follows: In Thousands Defined Benefit Post-Retirement Pension Plans Benefit Plans 2017 2016 2017 2016 Benefit Obligations Beginning balance $ 505,298 $ 453,283 $ 13,236 $ 12,187 Currency translation adjustment 9,340 268 665 26 Service cost 15,108 12,861 385 342 Interest cost 15,553 18,095 335 473 Plan participants contributions 318 376 - - Actuarial (gain) loss (11,420 ) 44,136 (529 ) 738 Other adjustments (1,254 ) (859 ) - - Benefits paid (23,687 ) (22,862 ) (550 ) (530 ) Ending balance $ 509,256 $ 505,298 $ 13,542 $ 13,236 Plan Assets - Fair Value Beginning balance $ 425,781 $ 389,461 $ - $ - Currency translation adjustment 8,170 341 - - Realized and unrealized gain (loss) on plan assets 41,566 45,817 - - Plan participants contributions 318 376 - - Company contribution 6,681 12,041 550 530 Other adjustments - 1,466 - - Expenses paid (1,254 ) (859 ) - - Benefits paid (23,687 ) (22,862 ) (550 ) (530 ) Ending balance $ 457,575 $ 425,781 $ - $ - Funded Status Fair value of plan assets $ 457,575 $ 425,781 $ - $ - Benefit obligations (509,256 ) (505,298 ) (13,542 ) (13,236 ) Net amount recognized $ (51,681 ) $ (79,517 ) $ (13,542 ) $ (13,236 ) Amount Recognized in the Consolidated Balance Sheet Non-current asset $ 4,267 $ 2,395 $ - $ - Current liability (1,840 ) (1,912 ) (669 ) (716 ) Non-current liability (54,108 ) (80,000 ) (12,873 ) (12,520 ) Net amount recognized $ (51,681 ) $ (79,517 ) $ (13,542 ) $ (13,236 ) Amounts Recognized in Accumulated Other Comprehensive Income Net actuarial loss (gain) $ 78,713 $ 112,420 $ 476 $ 975 Prior service cost 2,593 2,951 - - Ending balance $ 81,306 $ 115,371 $ 476 $ 975
Estimated Future Benefit Payments Expected to be Paid from Pension and Post-retirement Benefit Plans or from Assets	Estimated future benefit payments expected to be paid from the pension and post-retirement benefit plans or from the Company’s assets are as follows: In Thousands Fiscal Year 2018 $ 28,083 2019 29,835 2020 31,087 2021 33,212 2022 33,715 2023 - 2027 180,157
Pension Plan
Allocations By Investment Type	The following table presents the fair value of the Company’s Pension Plan assets as of September 29, 2017, by asset category segregated by level within the fair value hierarchy, as described in Note 8. In Thousands Fair Value Hierarchy Level 1 Level 2 Total Asset category: Equity Funds: Registered Investment Company Funds - U.S. Equity $ 113,997 $ - $ 113,997 U.S. Equity Securities 54,640 - 54,640 Non-U.S. Equity Securities 50,395 - 50,395 Commingled Trust Funds - Non-U.S. Securities - 48,377 48,377 Fixed Income Securities: Commingled Trust Funds - Fixed Income - 83,387 83,387 Non-U.S. Foreign Commercial and Government Bonds - 77,931 77,931 Cash and Cash Equivalents 28,848 - 28,848 Total $ 247,880 $ 209,695 $ 457,575 The following table presents the fair value of the Company’s Pension Plan assets as of September 30, 2016, by asset category segregated by level within the fair value hierarchy, as described in Note 8. In Thousands Fair Value Hierarchy Level 1 Level 2 Total Asset category: Equity Funds: Registered Investment Company Funds - U.S. Equity $ 104,075 $ - $ 104,075 U.S. Equity Securities 55,196 - 55,196 Non-U.S. Equity Securities 28,031 - 28,031 Commingled Trust Funds - Non-U.S. Securities - 52,973 52,973 Fixed Income Securities: Commingled Trust Funds - Fixed Income - 82,627 82,627 Non-U.S. Foreign Commercial and Government Bonds - 75,414 75,414 Cash and Cash Equivalents 27,465 - 27,465 Total $ 214,767 $ 211,014 $ 425,781

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Sep. 29, 2017
Fair Value Disclosures [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table sets forth the Company’s financial assets and liabilities that were measured at fair value on a recurring basis by level within the fair value hierarchy at the end of fiscal 2017 and 2016: In Thousands Level 2 2017 2016 Assets: Derivative contracts designated as hedging instruments $ 13,932 $ 2,948 Derivative contracts not designated as hedging instruments 284 143 Embedded derivatives 746 2,485 Liabilities: Derivative contracts designated as hedging instruments $ 464 $ 7,828 Derivative contracts not designated as hedging instruments 2,440 6,720 Embedded derivatives 2,239 985 In Thousands Level 3 2017 2016 Assets: Estimated value of assets held for sale $ 19,835 $ 26,850 Liabilities: Estimated value of liabilities held for sale $ 8,908 $ 11,133

Derivative Financial Instrume36

Derivative Financial Instruments (Tables)	12 Months Ended
	Sep. 29, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair Values of Derivative Instruments In Consolidated Balance Sheet	Fair values of derivative instruments in the Consolidated Balance Sheet at the end of fiscal 2017 and 2016 consisted of: In Thousands Fair Value Classification 2017 2016 Foreign Currency Forward Exchange Contracts: Other current assets $ 11,433 $ 1,757 Other assets 2,783 1,334 Accrued liabilities 2,506 11,168 Other liabilities 398 3,380 Embedded Derivative Instruments: Other current assets $ 604 $ 1,864 Other assets 142 621 Accrued liabilities 1,657 866 Other liabilities 582 119
Effect of Derivative Instruments on Consolidated Statement of Operations	The effect of derivative instruments on the Consolidated Statement of Operations for fiscal 2017 and 2016 consisted of: Fair Value Hedges The Company recognized the following gains (losses) on contracts designated as fair value hedges: In Thousands 2017 2016 Embedded derivatives: Gain (loss) recognized in sales $ (1,709 ) $ (3,552 ) Cash Flow Hedges The Company recognized the following gains (losses) on contracts designated as cash flow hedges: In Thousands 2017 2016 Foreign currency forward exchange contracts: Gain (loss) recognized in AOCI (effective portion) $ 26,326 $ 37,969 Gain (loss) reclassified from AOCI into sales (8,310 ) (19,575 ) Net Investment Hedges The Company recognized the following gains (losses) on contracts designated as net investment hedges: In Thousands 2017 2016 2023 Notes and Accrued Interest: Gain (loss) recognized in AOCI $ (19,016 ) $ (1,256 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 29, 2017
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit) from Continuing Operations	Income tax expense (benefit) from continuing operations for fiscal 2017, 2016 and 2015 consisted of: In Thousands 2017 2016 2015 Current U.S. Federal $ 5,888 $ 14,959 $ 11,045 State 146 (852 ) 492 Foreign 39,453 30,314 24,131 45,487 44,421 35,668 Deferred U.S. Federal 2,555 (6,703 ) (7,686 ) State 1,160 2,060 (195 ) Foreign (10,274 ) (17,243 ) (8,831 ) (6,559 ) (21,886 ) (16,712 ) Income tax expense $ 38,928 $ 22,535 $ 18,956
U.S. and Foreign Components of Earnings from Continuing Operations Before Income Taxes	U.S. and foreign components of earnings from continuing operations before income taxes for fiscal 2017, 2016 and 2015 were: In Thousands 2017 2016 2015 U.S. $ 47,623 $ 71,319 $ 43,592 Foreign 117,507 69,116 72,430 Earnings from continuing operations before income taxes $ 165,130 $ 140,435 $ 116,022
Components of Deferred Tax Assets and Liabilities	Primary components of the Company’s deferred tax assets and liabilities at the end of the fiscal 2017 and 2016 resulted from temporary tax differences associated with the following: In Thousands 2017 2016 Reserves and liabilities $ 49,832 $ 53,119 Loss carryforwards 53,175 51,760 Tax credit carryforwards 40,440 34,836 Employee benefits 12,720 13,853 Retirement benefits 14,907 22,703 Non-qualified stock options 10,937 13,571 Hedging activities - 3,350 Other 3,940 1,003 Total deferred tax assets 185,951 194,195 Less valuation allowance (45,601 ) (42,976 ) Total deferred tax assets, net of valuation allowance 140,350 151,219 Depreciation and amortization (6,503 ) (7,456 ) Intangibles and amortization (111,196 ) (116,620 ) Deferred costs (5,668 ) (3,907 ) Hedging activities (2,450 ) - Other (3,156 ) (1,625 ) Total deferred tax liabilities (128,973 ) (129,608 ) Net deferred tax assets (liabilities) $ 11,377 $ 21,611
Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate	A reconciliation of the U.S. federal statutory income tax rate to the effective income tax rate for fiscal 2017, 2016 and 2015 was as follows: 2017 2016 2015 U.S. statutory income tax rate 35.0 % 35.0 % 35.0 % Foreign taxes -1.4 % -9.8 % -10.7 % Difference in foreign tax rates -4.0 % -4.3 % -5.2 % Change in foreign tax rates and laws -2.7 % 0.0 % 0.0 % Research & development credits -3.2 % -5.0 % -5.1 % Non-deductible under consent agreement 0.0 % 0.0 % 2.2 % Domestic manufacturing deduction -0.4 % -1.1 % -0.7 % Net change in tax reserves -0.3 % -0.6 % -0.2 % State income taxes 1.1 % 0.2 % 0.2 % Other, net -0.5 % 1.6 % 0.8 % Effective income tax rate 23.6 % 16.0 % 16.3 %
Reconciliation of Amount of Unrecognized Tax Benefits	A reconciliation of the amount of unrecognized tax benefits for fiscal 2017, 2016 and 2015 is as follows: In Thousands 2017 2016 2015 Unrecognized tax benefits as of the beginning of year $ 6,626 $ 10,583 $ 11,227 Unrecognized gross benefit change: Gross increase due to prior period adjustments 59 - 672 Gross decrease due to prior period adjustments - (475 ) - Gross increase due to current period adjustments 853 1,475 743 Gross decrease due to settlements with taxing authorities - (2,068 ) - Gross decrease due to a lapse of the statute of limitations (1,490 ) (2,889 ) (2,059 ) Total change in unrecognized gross benefit (578 ) (3,957 ) (644 ) Unrecognized tax benefits as of the end of the year $ 6,048 $ 6,626 $ 10,583 Unrecognized tax benefits that, if recognized, would impact the effective tax rate $ 4,888 $ 6,626 $ 10,583 Statement of operations: Total amount of interest income (expense) included in income tax expense $ 33 $ (308 ) $ (37 ) Recognized in the statement of financial position: Total amount of accrued interest included in income taxes payable $ 616 $ 583 $ 891 During the next 12 months it is reasonably possible that approximately $1.4 million of previously unrecognized tax benefits related to operating losses and tax credits could decrease as a result of settlement of examinations and/or the expiration of statutes of limitations. The Company recognizes interest related to unrecognized tax benefits in income tax expense.
Income Tax Examinations by Tax Authorities in its Major Tax Jurisdictions	The Company is no longer subject to income tax examinations by tax authorities in its major tax jurisdictions as follows: Years No Longer Tax Jurisdiction Subject to Audit U.S. Federal 2013 and prior Belgium 2015 and prior Canada 2008 and prior France 2012 and prior United Kingdom 2014 and prior

Debt (Tables)

Debt (Tables)	12 Months Ended
	Sep. 29, 2017
Debt Disclosure [Abstract]
Long-Term Debt	Long-term debt at the end of fiscal 2017 and 2016 consisted of the following: In Thousands 2017 2016 U.S. credit facility $ 50,000 $ 155,000 U.S. Term Loan, due April 2020 225,000 237,500 3.625% Senior Notes, due April 2023 389,862 370,920 Government refundable advances 45,549 44,994 Debt issuance costs (4,654 ) (5,609 ) Obligation under capital leases 71,091 67,765 776,848 870,570 Less current maturities 17,424 16,774 Carrying amount of long-term debt $ 759,424 $ 853,796
Long-Term Debt and Future Non-Cancelable Minimum Lease Payments Under Capital Lease Obligations	As of September 29, 2017, aggregate annual maturities of long-term debt and future non-cancelable minimum lease payments under capital lease obligations were as follows: In Thousands Fiscal Year 2018 $ 23,374 2019 20,221 2020 260,854 2021 12,065 2022 12,522 2023 and thereafter 525,484 Total 854,520 Less: debt issuance costs 4,654 amount representing interest on capital leases 73,018 Total long-term debt $ 776,848

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 29, 2017
Commitments And Contingencies Disclosure [Abstract]
Rental Commitments For Noncancelable Operating Leases	At September 29, 2017, the Company’s rental commitments for noncancelable operating leases with a duration in excess of one year were as follows: In Thousands Fiscal Year 2018 $ 13,382 2019 10,334 2020 8,194 2021 5,872 2022 5,004 2023 and thereafter 9,021 Total $ 51,807
Purchase Obligations	As of September 29, 2017, the Company’s purchase obligations were as follows: In Thousands Less than 1‒3 4‒5 After 5 Total 1 year years years years Purchase obligations $ 666,071 $ 642,422 $ 22,555 $ 1,094 $ -

Employee Stock Plans (Tables)

Employee Stock Plans (Tables)	12 Months Ended
	Sep. 29, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Changes in Outstanding Options Granted Under Equity Incentive Plans	The following table summarizes the changes in outstanding options granted under the Company’s equity incentive plan: 2017 2016 2015 Weighted Weighted Weighted Shares Average Shares Average Shares Average Subject to Exercise Subject to Exercise Subject to Exercise Option Price Option Price Option Price Outstanding, beginning of year 1,390,956 $ 72.09 1,358,921 $ 68.18 1,362,793 $ 60.16 Granted 242,200 81.60 221,200 90.16 203,200 107.34 Exercised (492,968 ) 51.70 (112,790 ) 48.61 (182,322 ) 50.94 Forfeited/cancelled (63,450 ) 93.63 (76,375 ) 89.56 (24,750 ) 74.73 Outstanding, end of year 1,076,738 $ 82.30 1,390,956 $ 72.09 1,358,921 $ 68.18 Exercisable, end of year 594,963 $ 76.66 918,706 $ 61.03 824,496 $ 55.58
Stock Activity Related to Stock Options Exercised	The table below presents stock activity related to stock options exercised in fiscal 2017 and 2016: In Thousands 2017 2016 Proceeds from stock options exercised $ 28,116 $ 8,175 Tax benefits related to stock options exercised 2,271 406 Intrinsic value of stock options exercised 19,223 3,195
Stock Options Outstanding	The following table summarizes information for stock options outstanding at September 29, 2017: Options Outstanding Options Exercisable Weighted Average Weighted Weighted Remaining Average Average Range of Exercise Prices Shares Life (years) Price Shares Price $ 23.66 - 52.00 110,575 3.6 $ 48.13 110,575 $ 48.13 52.01 - 65.00 147,075 3.1 62.17 147,075 62.17 65.01 - 75.00 113,525 6.9 69.40 56,275 67.07 75.01 - 85.00 257,063 8.4 82.34 46,363 79.38 85.01 - 100.00 284,750 7.0 95.14 146,200 95.45 100.01 - 118.32 163,750 6.9 109.97 88,475 110.00
Summary of Changes in RSUs Granted Under Company's Equity Incentive Plan	The following table summarizes the changes in RSUs granted under the Company’s equity incentive plan: 2017 2016 2015 Weighted Weighted Weighted Average Average Average Grant Date Grant Date Grant Date Shares Fair Value Shares Fair Value Shares Fair Value Non-vested, beginning of year 99,778 $ 90.04 117,281 $ 85.95 103,971 $ 80.01 Granted 37,100 76.83 37,000 84.70 28,150 105.34 Vested (44,420 ) 85.77 (48,053 ) 75.35 (12,740 ) 79.84 Forfeited/cancelled (7,200 ) 91.71 (6,450 ) 94.58 (2,100 ) 88.99 Non-vested, end of year 85,258 $ 86.37 99,778 $ 90.04 117,281 $ 85.95
Summary of Activity in Target PSP Shares Granted Under Equity Incentive Plan	The following table summarizes the activity in the target PSP shares granted under the Company’s equity incentive plan: 2017 2016 2015 Non-vested, beginning of year 89,275 34,700 - Granted 43,650 56,275 36,800 Vested - - - Forfeited/cancelled (12,775 ) (1,700 ) (2,100 ) Non-vested, end of year 120,150 89,275 34,700
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair Value of Option Granted using Black-Scholes Pricing Model	2017 2016 2015 Volatility 34.97 - 35.42% 33.06 - 40.52% 40.73 - 41.89% Risk-free interest rate 1.98 - 2.51% 1.61 - 2.24% 1.43 - 2.00% Expected life (years) 5 - 9 5 - 9 5 - 9 Dividends 0 0 0
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Activity Related to Stock Options Exercised	The table below presents stock activity related to RSUs vested in fiscal 2017 and 2016: In Thousands 2017 2016 Tax benefits related to RSUs vested $ 1 $ 162 Intrinsic value of RSUs vested 3,631 3,847
Employee Share-save Scheme
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair Value of Option Granted using Black-Scholes Pricing Model	2017 2016 2015 Volatility 35.58 % 33.21 % 25.80 % Risk-free interest rate 1.75 % 1.19 % 0.93 % Expected life (years) 3 3 3 Dividends 0 0 0

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Sep. 29, 2017
Equity [Abstract]
Schedule of Changes in Outstanding Common Shares	Changes in outstanding common shares are summarized as follows: 2017 2016 Shares Outstanding Shares issued, beginning of year 32,564,252 32,378,185 Shares issued under share-based compensation plans 553,221 186,067 Shares issued, end of year 33,117,473 32,564,252 Treasury stock purchased, beginning of year (3,135,927 ) (2,831,350 ) Treasury stock purchased - (304,577 ) Treasury stock purchased, end of year (3,135,927 ) (3,135,927 ) Shares outstanding, end of year 29,981,546 29,428,325
Schedule of Components of Accumulated Other Comprehensive Loss	The components of Accumulated Other Comprehensive Loss: In Thousands 2017 2016 Unrealized gain (loss) on derivative contracts $ 13,469 $ (4,547 ) Tax effect (3,892 ) 1,077 9,577 (3,470 ) Pension and post-retirement obligations (81,782 ) (116,346 ) Tax effect 27,956 39,804 (53,826 ) (76,542 ) Currency translation adjustment (222,629 ) (268,845 ) Accumulated other comprehensive loss $ (266,878 ) $ (348,857 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Sep. 29, 2017
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Discontinued Operations	The results of discontinued operations for the last three years were as follows: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2017 Net Sales $ 4,964 $ - $ - $ - $ 4,964 Operating earnings (loss) (447 ) 894 (8,259 ) (895 ) (8,707 ) Tax expense (benefit) (470 ) - (614 ) (312 ) (1,396 ) Income (loss) from discontinued operations $ 23 $ 894 $ (7,645 ) $ (583 ) $ (7,311 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ 320 $ - $ (3,226 ) $ - $ (2,906 ) Gain (loss) on sale of discontinued operations 793 - - - 793 Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2016 Net Sales $ 17,572 $ - $ 5,222 $ - $ 22,794 Operating earnings (loss) 1,350 (379 ) (15,761 ) (788 ) (15,578 ) Tax expense (benefit) 1,487 (83 ) (1,448 ) (268 ) (312 ) Income (loss) from discontinued operations $ (137 ) $ (296 ) $ (14,313 ) $ (520 ) $ (15,266 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (2,457 ) $ - $ (5,991 ) $ - $ (8,448 ) Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2015 (Unaudited, Recast) Net Sales $ 47,603 $ 21,221 $ 14,407 $ - $ 83,231 Operating earnings (loss) (24,004 ) 3,458 (22,424 ) (2,261 ) (45,231 ) Tax expense (benefit) (2,948 ) 814 (2,456 ) (322 ) (4,912 ) Income (loss) from discontinued operations $ (21,056 ) $ 2,644 $ (19,968 ) $ (1,939 ) $ (40,319 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (16,763 ) $ (622 ) $ (13,407 ) $ - $ (30,792 ) Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2015 Net Sales $ 40,835 $ 18,684 $ 12,883 $ - $ 72,402 Operating earnings (loss) (24,591 ) 3,041 (17,588 ) (2,120 ) (41,258 ) Tax expense (benefit) (3,002 ) 626 (1,104 ) (725 ) (4,205 ) Income (loss) from discontinued operations $ (21,589 ) $ 2,415 $ (16,484 ) $ (1,395 ) $ (37,053 ) Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (18,864 ) $ (229 ) $ (12,061 ) $ - $ (31,154 ) Assets and Liabilities Held for Sale within the Consolidated Balance Sheet at September 29, 2017, are comprised of the following: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Total Other current assets $ - $ - $ 6,501 $ 6,501 Current Assets of Businesses Held for Sale $ - $ - $ 6,501 $ 6,501 Net property, plant and equipment $ 5,262 $ - $ - $ 5,262 Other assets - - 8,072 8,072 Non-Current Assets of Businesses Held for Sale $ 5,262 $ - $ 8,072 $ 13,334 Accounts payable $ - $ - $ 138 $ 138 Accrued liabilities - - 7,046 7,046 Current Liabilities of Businesses Held for Sale $ - $ - $ 7,184 $ 7,184 Deferred income tax liabilities $ - $ - $ 1,404 $ 1,404 Other liabilities $ - $ - $ 320 $ 320 Non-Current Liabilities of Businesses Held for Sale $ - $ - $ 1,724 $ 1,724 Net Assets of Businesses Held for Sale $ 5,262 $ - $ 5,665 $ 10,927 Assets and Liabilities Held for Sale within the Consolidated Balance Sheet at September 30, 2016, are comprised of the following: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Total Accounts receivable, net $ 2,588 $ - $ 4,093 $ 6,681 Inventories 8,070 - 398 8,468 Prepaid expenses 127 - 103 230 Income tax refundable - - 71 71 Current Assets of Businesses Held for Sale $ 10,785 $ - $ 4,665 $ 15,450 Net property, plant and equipment $ 5,368 $ - $ 2,869 $ 8,237 Intangibles, net - - 1,856 1,856 Deferred income tax benefits (liabilities) (392 ) - 400 8 Other assets - - 1,299 1,299 Non-Current Assets of Businesses Held for Sale $ 4,976 $ - $ 6,424 $ 11,400 Accounts payable $ 441 $ - $ 1,463 $ 1,904 Accrued liabilities 7,000 - 1,909 8,909 Current Liabilities of Businesses Held for Sale $ 7,441 $ - $ 3,372 $ 10,813 Other liabilities $ - $ - $ 320 320 Non-Current Liabilities of Businesses Held for Sale $ - $ - $ 320 $ 320 Net Assets of Businesses Held for Sale $ 8,320 $ - $ 7,397 $ 15,717

Business Segment Information (T

Business Segment Information (Tables)	12 Months Ended
	Sep. 29, 2017
Segment Reporting [Abstract]
Business Segment Information for Continuing Operations	Details of the Company’s operations by business segment for the last three fiscal years were as follows: Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 2015 (Unaudited) (Recast) Sales Avionics & Controls $ 841,077 $ 860,494 $ 826,044 $ 727,801 Sensors & Systems 725,964 696,032 714,965 633,446 Advanced Materials 435,154 436,105 461,784 413,202 $ 2,002,195 $ 1,992,631 $ 2,002,793 $ 1,774,449 Earnings from Continuing Operations Avionics & Controls $ 94,468 $ 78,356 $ 93,225 $ 65,910 Sensors & Systems 96,484 87,768 84,235 71,787 Advanced Materials 73,891 74,515 91,334 80,951 Segment Earnings 264,843 240,639 268,794 218,648 Corporate expense (70,032 ) (70,480 ) (82,131 ) (74,166 ) Other income - - 12,503 12,503 Interest income 527 367 632 578 Interest expense (30,208 ) (30,091 ) (33,114 ) (30,090 ) Loss on extinguishment of debt - - (11,451 ) (11,451 ) $ 165,130 $ 140,435 $ 155,233 $ 116,022 Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 2015 (Unaudited) (Recast) Capital Expenditures Avionics & Controls $ 19,315 $ 36,423 $ 14,537 $ 13,074 Sensors & Systems 1 22,804 14,319 21,766 19,489 Advanced Materials 2 14,247 15,868 16,309 14,324 Discontinued Operations - - 789 542 Corporate 1,674 1,862 2,006 1,912 $ 58,040 $ 68,472 $ 55,407 $ 49,341 Depreciation and Amortization Avionics & Controls $ 40,853 $ 38,909 $ 38,070 $ 33,415 Sensors & Systems 41,722 40,399 41,200 37,250 Advanced Materials 18,559 18,691 19,708 17,474 Discontinued Operations - 12 1,877 496 Corporate 2,636 2,247 2,502 1,940 $ 103,770 $ 100,258 $ 103,357 $ 90,575 In Thousands 2017 2016 2015 Identifiable Assets Avionics & Controls $ 1,382,893 $ 1,304,860 $ 1,276,678 Sensors & Systems 1,150,707 1,140,624 1,116,282 Advanced Materials 504,965 498,442 493,968 Discontinued Operations 21,192 29,488 57,095 Corporate 3 70,566 58,617 56,465 $ 3,130,323 $ 3,032,031 $ 3,000,488 1 Excludes capital expenditures accounted for as a capitalized lease obligation of $0.5 million and $8.0 million in fiscal 2017 and 2016, respectively. 2 Excludes capital expenditures accounted for as a capitalized lease obligation of $3.5 million and $3.3 million in fiscal 2017 and 2016, respectively. 3 Primarily cash and deferred tax assets (see Note 10).
Revenue from External Customers Attributed to Foreign Countries by Geographic Area	The Company’s operations by geographic area for the last three fiscal years were as follows: Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 Sales 1 Domestic Unaffiliated customers - U.S. $ 826,387 $ 838,259 $ 706,586 Unaffiliated customers - export 199,494 172,209 168,459 Intercompany 55,338 77,472 58,039 1,081,219 1,087,940 933,084 Canada Unaffiliated customers 182,078 182,690 173,394 Intercompany 8,449 3,378 4,013 190,527 186,068 177,407 France Unaffiliated customers 413,641 398,909 364,882 Intercompany 56,824 51,461 42,903 470,465 450,370 407,785 United Kingdom Unaffiliated customers 212,825 237,134 242,077 Intercompany 24,969 25,100 23,769 237,794 262,234 265,846 All other Foreign Unaffiliated customers 167,770 163,430 119,051 Intercompany 185,192 167,565 125,386 352,962 330,995 244,437 Eliminations (330,772 ) (324,976 ) (254,110 ) $ 2,002,195 $ 1,992,631 $ 1,774,449 Eleven Months Twelve Months Ended Ended In Thousands 2017 2016 2015 Segment Earnings 2 Domestic $ 128,081 $ 135,107 $ 121,052 Canada 27,510 7,670 19,133 France 65,021 61,381 51,599 United Kingdom 22,950 25,646 28,826 All other foreign 21,281 10,835 (1,962 ) $ 264,843 $ 240,639 $ 218,648 2017 2016 2015 Identifiable Assets 3 Domestic $ 1,060,471 $ 1,055,567 $ 933,631 Canada 498,968 452,466 458,635 France 755,361 770,625 747,660 United Kingdom 405,423 394,811 501,969 All other foreign 339,534 299,945 302,128 $ 3,059,757 $ 2,973,414 $ 2,944,023 1 Based on country from which the sale originated and the sale was recorded. 2 Before corporate expense, shown on page 79. 3 Excludes corporate, shown on page 80.
Product Lines Contributing Sales of Ten Percent or More	Product lines contributing sales of 10% or more of total sales in any of the last three fiscal years were as follows: 2017 2016 2015 Connectors 16 % 16 % 16 % Avionics 16 % 16 % 14 %

Quarterly Financial Data (Una44

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Sep. 29, 2017
Quarterly Financial Information Disclosure [Abstract]
Summary of Unaudited Quarterly Financial Information	The following is a summary of unaudited quarterly financial information: In Thousands, Except Per Share Amounts Fiscal Year 2017 Fourth Third Second First Net sales $ 531,527 $ 503,753 $ 509,182 $ 457,733 Gross profit 174,864 170,629 175,919 144,047 Earnings from continuing operations 36,738 31,288 35,147 21,525 Earnings (loss) from discontinued operations (1,126 ) (815 ) (34 ) (5,336 ) Net earnings $ 35,612 $ 30,473 $ 35,113 $ 16,189 Earnings (loss) per share - basic Continuing operations $ 1.23 $ 1.05 $ 1.18 $ 0.73 Discontinued operations (0.04 ) (0.03 ) - (0.18 ) Earnings (loss) per share - basic $ 1.19 $ 1.02 $ 1.18 $ 0.55 Earnings (loss) per share - diluted Continuing operations $ 1.22 $ 1.04 $ 1.17 $ 0.72 Discontinued operations (0.04 ) (0.03 ) - (0.18 ) Earnings (loss) per share - diluted $ 1.18 $ 1.01 $ 1.17 $ 0.54 Fiscal Year 2016 Fourth Third Second First Net sales $ 543,752 $ 517,092 $ 490,310 $ 441,477 Gross profit 193,769 173,584 156,173 137,719 Earnings from continuing operations 52,045 38,046 16,996 9,864 Earnings (loss) from discontinued operations 227 (8,690 ) (2,023 ) (4,780 ) Net earnings $ 52,272 $ 29,356 $ 14,973 $ 5,084 Earnings (loss) per share - basic Continuing operations $ 1.77 $ 1.30 $ 0.58 $ 0.33 Discontinued operations 0.01 (0.30 ) (0.07 ) (0.16 ) Earnings (loss) per share - basic $ 1.78 $ 1.00 $ 0.51 $ 0.17 Earnings (loss) per share - diluted Continuing operations $ 1.75 $ 1.28 $ 0.57 $ 0.33 Discontinued operations 0.01 (0.29 ) (0.07 ) (0.16 ) Earnings (loss) per share - diluted $ 1.76 $ 0.99 $ 0.50 $ 0.17

Accounting Policies - Additiona

Accounting Policies - Additional Information (Detail) $ in Thousands, € in Millions	1 Months Ended	11 Months Ended	12 Months Ended
	Apr. 30, 2015EUR (€)	Oct. 02, 2015USD ($)shares	Sep. 29, 2017USD ($)shares	Sep. 30, 2016USD ($)shares	Oct. 02, 2015USD ($)
Accounting Policies [Line Items]
Fair market value of long-term debt and short-term borrowings			$ 794,900	$ 870,500
Maturities of forecasted transactions using forward exchange contracts			24 months
Accumulated loss on foreign currency translation adjustment		$ 226,000	$ 222,629	268,845	$ 226,000
Gain (loss) on foreign currency transactions		1,300	(11,900)	19,800
Depreciation expense		50,700	58,200	49,500
Depreciation expense included in discontinued operations		700
Assets under capital leases		$ 40,700	$ 50,500	$ 48,200	40,700
Anti-dilutive shares excluded from computation of earnings per share | shares		409,050	637,800	602,900
Weighted average number of shares outstanding used to compute basic earnings per share | shares		30,729,000	29,767,000	29,490,000
Weighted average number of shares outstanding used to compute diluted earnings per share | shares		31,215,000	30,003,000	29,764,000
Tax expense (benefit)		$ 18,956	$ 38,928	$ 22,535	26,911	[1]
Favorable impact to operating cash flows		$ 144,295	193,461	167,158	$ 193,666	[1]
New Guidance | Early Adoption
Accounting Policies [Line Items]
Tax expense (benefit)			(2,300)
Favorable impact to operating cash flows			2,300
Positive cumulative effect on retained earnings			900
Reduction of additional paid in capital			$ (900)
Minimum
Accounting Policies [Line Items]
Estimated amortization of intangible assets			2 years
Minimum | Building
Accounting Policies [Line Items]
Estimated useful lives of property, plant and equipment			15 years
Minimum | Machinery and Equipment
Accounting Policies [Line Items]
Estimated useful lives of property, plant and equipment			3 years
Maximum
Accounting Policies [Line Items]
Estimated amortization of intangible assets			20 years
Maximum | Building
Accounting Policies [Line Items]
Estimated useful lives of property, plant and equipment			30 years
Maximum | Machinery and Equipment
Accounting Policies [Line Items]
Estimated useful lives of property, plant and equipment			10 years
3.625% Senior Notes, due April 2023
Accounting Policies [Line Items]
Fair market value of long-term debt and short-term borrowings			$ 403,200	$ 365,300
Debt instrument, interest rate	3.625%		3.625%	3.625%
Debt instruments maturity date	Apr. 30, 2023		Apr. 30, 2023	Apr. 30, 2023
Net Investment Hedges | 3.625% Senior Notes, due April 2023
Accounting Policies [Line Items]
Derivative notional amount | €	€ 330
Foreign Exchange Forward
Accounting Policies [Line Items]
Derivative notional amount			$ 406,900	$ 450,900
Fair value of foreign currency forwards contracts, liabilities				4,900
Fair value of foreign currency forwards contracts, assets			13,500
Foreign Exchange Forward | Cash Flow Hedging
Accounting Policies [Line Items]
Derivative notional amount			292,100	308,200
Foreign Exchange Forward Contracts Related to Net Monetary Assets | Cash Flow Hedging
Accounting Policies [Line Items]
Derivative notional amount			$ 70,000	$ 70,000
Sales Revenue Net | Commercial Aerospace Market | Product Concentration Risk
Accounting Policies [Line Items]
Concentration risk, percentage			40.00%
U.S. Government
Accounting Policies [Line Items]
Sales revenue percentage			21.00%	18.00%
[1]	(Recast)

Allowance for Doubtful Accoun46

Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands		11 Months Ended	12 Months Ended
		Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Accounts Notes Loans And Financing Receivable Gross Allowance And Net [Abstract]
Balance at Beginning of Year		$ 10,023	$ 17,028	$ 10,050
Charged to expense		1,502	1,647	9,690
Other	[1]	378	0	0
Write-offs		(1,853)	(2,640)	(2,712)
Balance at End of Year		$ 10,050	$ 16,035	$ 17,028
[1]	Other includes balances acquired and balances reclassified to assets held for sale.

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Inventory Disclosure [Abstract]
Raw materials and purchased parts	$ 194,758	$ 177,069
Work in progress	171,551	158,671
Inventory costs under long-term contracts	10,648	12,844
Finished goods	105,744	101,622
Total Inventories	$ 482,701	$ 450,206

Changes in Goodwill by Segment

Changes in Goodwill by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 1,024,667	$ 1,041,991
Goodwill adjustments		(1,732)
Foreign currency translation adjustment	28,906	(15,592)
Goodwill, Ending Balance	1,053,573	1,024,667
Avionics & Controls
Goodwill [Line Items]
Goodwill, Beginning Balance	442,794	450,599
Goodwill adjustments		(1,732)
Foreign currency translation adjustment	13,224	(6,073)
Goodwill, Ending Balance	456,018	442,794
Sensors & Systems
Goodwill [Line Items]
Goodwill, Beginning Balance	385,567	387,707
Goodwill adjustments		0
Foreign currency translation adjustment	14,266	(2,140)
Goodwill, Ending Balance	399,833	385,567
Advanced Materials
Goodwill [Line Items]
Goodwill, Beginning Balance	196,306	203,685
Goodwill adjustments		0
Foreign currency translation adjustment	1,416	(7,379)
Goodwill, Ending Balance	$ 197,722	$ 196,306

Intangible Assets (Detail)

Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Gross Carrying Amount	$ 731,132	$ 709,488
Accumulated Amortization	413,378	356,251
Trademarks
Intangible Assets By Major Class [Line Items]
Indefinite-lived Intangible Assets, Gross Carrying Amount	$ 41,412	39,798
Programs
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Weighted Average Years Useful Life	16 years
Amortized Intangible Assets, Gross Carrying Amount	$ 625,470	607,276
Accumulated Amortization	$ 339,920	293,223
Core Technology
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Weighted Average Years Useful Life	12 years
Amortized Intangible Assets, Gross Carrying Amount	$ 15,926	15,926
Accumulated Amortization	$ 13,123	11,778
Patents and Other
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Weighted Average Years Useful Life	12 years
Amortized Intangible Assets, Gross Carrying Amount	$ 89,736	86,286
Accumulated Amortization	$ 60,335	$ 51,250

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 44.2	$ 49.4	$ 44
Amortization of intangible assets discontinued operations			$ 1.2

Estimated Amortization Expense

Estimated Amortization Expense Related to Intangible Assets (Detail) $ in Thousands	Sep. 29, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2,018	$ 45,953
2,019	45,076
2,020	42,941
2,021	41,555
2,022	$ 35,355

Accrued Liabilities (Detail)

Accrued Liabilities (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Accrued Liabilities Current [Abstract]
Payroll and other compensation	$ 120,428	$ 107,132
Commissions	4,442	5,901
Casualty and medical	16,067	14,933
Interest	6,592	6,397
Warranties	14,689	13,365	$ 14,658
State and other tax accruals	5,222	4,737
Customer deposits	20,593	22,302
Deferred revenue	18,269	26,618
Contract reserves	5,109	8,822
Forward foreign exchange contracts	4,387	12,036
Litigation reserves	1,454	4,006
Environmental reserves	645	646
Deferred rent	1,645	1,925
Other	10,068	9,343
Total accrued liabilities	$ 229,610	$ 238,163

Changes in Carrying Amount of A

Changes in Carrying Amount of Accrued Product Warranty Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Payables And Accruals [Abstract]
Balance, beginning of year	$ 13,365	$ 14,658
Warranty costs incurred	(1,875)	(2,423)
Product warranty accrual	4,658	6,850
Release of reserves	(1,907)	(5,700)
Foreign currency translation adjustment	448	(20)
Balance, end of year	$ 14,689	$ 13,365

Retirement Benefits - Additiona

Retirement Benefits - Additional Information (Detail) - USD ($)	3 Months Ended	8 Months Ended	11 Months Ended	12 Months Ended
	Jan. 30, 2015	Oct. 02, 2015	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation				$ 486,000,000	$ 482,200,000
Defined benefit plan, plan assets				457,575,000	425,781,000
Company contribution expense			$ 9,500,000	10,100,000	10,700,000
Effect of 25 basis point increase in discount rate on pension liabilities				13,700,000
Effect of 25 basis point decrease in discount rate on pension liabilities				$ 14,400,000
Increase/decrease health care trend rate basis points				1.00%
Increase in Post Retirement Benefit Obligation based on basis points				$ 1,400,000
Decrease in Post Retirement Benefit Obligation based on basis points				$ 1,200,000
Employer matching contribution percent				6.00%
Defined contribution plan description				The three formulas used are: 25% of the first 6%; or 50% of the first 6%; or 100% of the first 2% and 50% on the next 4%.
Other Non-U.S. Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan projected benefit obligation				$ 49,600,000
Accumulated benefit obligation				39,300,000
Defined benefit plan, plan assets				23,000,000
Defined benefit plan, funded (underfunded) status				(26,600,000)
Company contribution expense				1,800,000	5,000,000
Expected funding requirement for fiscal 2018				$ 1,000,000
Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan expected future investment return				3.25%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan expected future investment return				8.25%
Esterline U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan participation, percentage				40.00%
Defined benefit plan pension benefits based on average compensation, years				5 years
Defined benefit plan, service period related to benefit, years				5 years
Defined benefit plans based on compensation during last years of employment				10 years
Defined benefit plan amendment date				Jan. 1, 2003
Defined benefit plan projected benefit obligation				$ 321,200,000
Accumulated benefit obligation				309,200,000
Defined benefit plan, plan assets				294,400,000
Defined benefit plan, funded (underfunded) status				(26,800,000)
Contractual termination	$ 16,600,000	$ 1,400,000
Settlement	$ 3,000,000		$ 500,000
Esterline U.S. Plans | Supplemental Retirement Plan For Key Executives
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, underfunded status				22,400,000
Esterline U.S. Plans | Non-qualified Plans
Defined Benefit Plan Disclosure [Line Items]
Company contribution expense				1,400,000	1,400,000
Esterline U.S. Plans | Qualified Plan
Defined Benefit Plan Disclosure [Line Items]
Expected funding requirement for fiscal 2018				$ 0
Esterline U.S. Plans | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan annual pay credits				2.00%
Esterline U.S. Plans | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan annual pay credits				6.00%
CMC Defined Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan projected benefit obligation				$ 138,500,000
Accumulated benefit obligation				137,500,000
Defined benefit plan, plan assets				140,200,000
Defined benefit plan, funded (underfunded) status				1,700,000
Company contribution expense				3,500,000	$ 5,600,000
Expected funding requirement for fiscal 2018				$ 3,900,000

Principal Assumptions of Esterl

Principal Assumptions of Esterline, CMC and Other Non-U.S. Plans (Detail)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Minimum
Defined Benefit Plan Disclosure [Line Items]
Assumed long-term rate of return on plan assets	3.25%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Assumed long-term rate of return on plan assets	8.25%
Pension Plan | Minimum | Other Non-U.S. Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.40%	0.90%
Rate of increase in future compensation levels	2.96%	2.96%
Assumed long-term rate of return on plan assets	3.25%	3.25%
Pension Plan | Maximum | Other Non-U.S. Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	8.75%	7.75%
Rate of increase in future compensation levels	10.29%	10.13%
Assumed long-term rate of return on plan assets	8.25%	8.00%
Esterline U.S. Plans | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.75%	3.60%
Rate of increase in future compensation levels	4.48%	4.28%
Assumed long-term rate of return on plan assets	7.00%	7.00%
Esterline U.S. Plans | Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.75%	3.60%
Initial weighted average health care trend rate	6.00%	6.00%
Ultimate weighted average health care trend rate	6.00%	6.00%
CMC Plans | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.76%	3.22%
Rate of increase in future compensation levels	2.75%	2.75%
Assumed long-term rate of return on plan assets	5.19%	5.66%
CMC Plans | Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.51%	3.16%
Initial weighted average health care trend rate	5.80%	6.00%
Ultimate weighted average health care trend rate	4.10%	4.20%

Allocation by Investment Type (

Allocation by Investment Type (Detail)	Sep. 29, 2017	Sep. 30, 2016
Retirement Benefits
Actual, Allocation Percentage	100.00%	100.00%
Equity Securities
Retirement Benefits
Actual, Allocation Percentage	58.40%	56.40%
Equity Securities | Minimum
Retirement Benefits
Target, Allocation Percentage	35.00%
Equity Securities | Maximum
Retirement Benefits
Target, Allocation Percentage	70.00%
Debt Securities
Retirement Benefits
Actual, Allocation Percentage	35.30%	37.10%
Debt Securities | Minimum
Retirement Benefits
Target, Allocation Percentage	30.00%
Debt Securities | Maximum
Retirement Benefits
Target, Allocation Percentage	65.00%
Cash
Retirement Benefits
Target, Allocation Percentage	0.00%
Actual, Allocation Percentage	6.30%	6.50%

Fair Value of Pension Plan Asse

Fair Value of Pension Plan Assets (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 457,575	$ 425,781
Funds - U.S. Equity
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	113,997	104,075
U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	54,640	55,196
Non-U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	50,395	28,031
Commingled Trust Fund - Non-U.S. Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	48,377	52,973
Commingled Trust Fund - Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	83,387	82,627
Non-U.S. Foreign Commercial And Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	77,931	75,414
Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	28,848	27,465
Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	247,880	214,767
Level 1 | Funds - U.S. Equity
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	113,997	104,075
Level 1 | U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	54,640	55,196
Level 1 | Non-U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	50,395	28,031
Level 1 | Commingled Trust Fund - Non-U.S. Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 1 | Commingled Trust Fund - Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 1 | Non-U.S. Foreign Commercial And Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 1 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	28,848	27,465
Level 2
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	209,695	211,014
Level 2 | Funds - U.S. Equity
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 2 | U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 2 | Non-U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 2 | Commingled Trust Fund - Non-U.S. Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	48,377	52,973
Level 2 | Commingled Trust Fund - Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	83,387	82,627
Level 2 | Non-U.S. Foreign Commercial And Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	77,931	75,414
Level 2 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 0	$ 0

Net Periodic Pension Cost for D

Net Periodic Pension Cost for Defined Benefit Plans (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 11,811	$ 15,108	$ 12,861
Interest cost	16,159	15,553	18,095
Expected return on plan assets	(23,872)	(25,866)	(24,491)
Settlement	3,522	21	2
Amortization of prior service cost	404	490	487
Amortization of actuarial (gain) loss	5,165	7,643	6,590
Net periodic cost (benefit)	13,189	12,949	13,544
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	359	385	342
Interest cost	464	335	473
Expected return on plan assets	0	0	0
Settlement	0	0	0
Amortization of prior service cost	(63)	(5)	(17)
Amortization of actuarial (gain) loss	0	0	0
Net periodic cost (benefit)	$ 760	$ 715	$ 798

Benefit Obligations of Defined

Benefit Obligations of Defined Benefit Pension and Post-Retirement Plans (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 11,811	$ 15,108	$ 12,861
Interest cost	16,159	15,553	18,095
Pension Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		505,298	453,283
Currency translation adjustment		9,340	268
Service cost		15,108	12,861
Interest cost		15,553	18,095
Plan participants contributions		318	376
Actuarial (gain) loss		(11,420)	44,136
Other adjustments		(1,254)	(859)
Benefits paid		(23,687)	(22,862)
Ending balance	453,283	509,256	505,298
Pension Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Other adjustments		0	1,466
Pension Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		505,298
Ending balance		509,256	505,298
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	359	385	342
Interest cost	464	335	473
Other Postretirement Benefit Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		13,236	12,187
Currency translation adjustment		665	26
Service cost		385	342
Interest cost		335	473
Plan participants contributions		0	0
Actuarial (gain) loss		(529)	738
Other adjustments		0	0
Benefits paid		(550)	(530)
Ending balance	$ 12,187	13,542	13,236
Other Postretirement Benefit Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Other adjustments		0	0
Other Postretirement Benefit Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		13,236
Ending balance		$ 13,542	$ 13,236

Schedule of Amounts Recognized

Schedule of Amounts Recognized in Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Amount Recognized in the Consolidated Balance Sheet
Non-current liability	$ (66,981)	$ (92,520)
Amounts Recognized in Accumulated Other Comprehensive Income
Ending balance	81,782	116,346
Pension Plan
Amount Recognized in the Consolidated Balance Sheet
Non-current asset	4,267	2,395
Current liability	(1,840)	(1,912)
Non-current liability	(54,108)	(80,000)
Net amount recognized	(51,681)	(79,517)
Amounts Recognized in Accumulated Other Comprehensive Income
Net actuarial loss (gain)	78,713	112,420
Prior service cost	2,593	2,951
Ending balance	81,306	115,371
Other Postretirement Benefit Plan
Amount Recognized in the Consolidated Balance Sheet
Non-current asset	0	0
Current liability	(669)	(716)
Non-current liability	(12,873)	(12,520)
Net amount recognized	(13,542)	(13,236)
Amounts Recognized in Accumulated Other Comprehensive Income
Net actuarial loss (gain)	476	975
Prior service cost	0	0
Ending balance	$ 476	$ 975

Fair Value of Plan Assets of De

Fair Value of Plan Assets of Defined Benefit Pension and Post-Retirement Plans (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		$ 425,781
Company contribution	$ 9,500	10,100	$ 10,700
Ending balance		457,575	425,781
Pension Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Other adjustments		(1,254)	(859)
Pension Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		425,781	389,461
Currency translation adjustment		8,170	341
Realized and unrealized gain (loss) on plan assets		41,566	45,817
Plan participants contributions		318	376
Company contribution		6,681	12,041
Other adjustments		0	1,466
Expenses paid		(1,254)	(859)
Benefits paid		(23,687)	(22,862)
Ending balance	389,461	457,575	425,781
Pension Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		425,781
Ending balance		457,575	425,781
Other Postretirement Benefit Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Other adjustments		0	0
Other Postretirement Benefit Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		0	0
Currency translation adjustment		0	0
Realized and unrealized gain (loss) on plan assets		0	0
Plan participants contributions		0	0
Company contribution		550	530
Other adjustments		0	0
Expenses paid		0	0
Benefits paid		(550)	(530)
Ending balance	$ 0	0	0
Other Postretirement Benefit Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Beginning balance		$ 0
Ending balance			$ 0

Funded Status of Defined Benefi

Funded Status of Defined Benefit Pension and Post-Retirement Plans (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 457,575	$ 425,781
Pension Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Benefit obligations	(509,256)	(505,298)	$ (453,283)
Pension Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	457,575	425,781	389,461
Pension Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	457,575	425,781
Benefit obligations	(509,256)	(505,298)
Net amount recognized	(51,681)	(79,517)
Other Postretirement Benefit Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Benefit obligations	(13,542)	(13,236)	(12,187)
Other Postretirement Benefit Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0	$ 0
Other Postretirement Benefit Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0
Benefit obligations	(13,542)	(13,236)
Net amount recognized	$ (13,542)	$ (13,236)

Estimated Future Benefit Paymen

Estimated Future Benefit Payments Expected to be Paid from Pension and Post-retirement Benefit Plans or from Assets (Detail) $ in Thousands	Sep. 29, 2017USD ($)
Retirement Benefits
Fiscal Year, 2018	$ 28,083
Fiscal Year, 2019	29,835
Fiscal Year, 2020	31,087
Fiscal Year, 2021	33,212
Fiscal Year, 2022	33,715
Fiscal Year, 2023 - 2027	$ 180,157

Schedule of Financial Assets an

Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative contracts designated as hedging instruments, Assets	$ 13,932	$ 2,948
Derivative contracts not designated as hedging instruments, Assets	284	143
Embedded derivatives, Assets	746	2,485
Derivative contracts designated as hedging instruments, Liabilities	464	7,828
Derivative contracts not designated as hedging instruments, Liabilities	2,440	6,720
Embedded derivatives, Liabilities	2,239	985
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Estimated value of assets held for sale	19,835	26,850
Estimated value of liabilities held for sale	$ 8,908	$ 11,133

Derivative Financial Instrume65

Derivative Financial Instruments - Additional Information (Detail) € in Millions, $ in Millions	1 Months Ended	12 Months Ended
	Apr. 30, 2015EUR (€)	Sep. 29, 2017USD ($)	Sep. 30, 2016USD ($)
Derivative [Line Items]
Gains (Losses) on foreign currency forward exchange contracts not designated as an accounting hedge		$ 5.8	$ (6.1)
Net Gain (Loss) expected to be reclassified into earnings in fiscal year 2018		$ 10.9
Maturities of forecasted transactions using forward exchange contracts		24 months
3.625% Senior Notes, Due April 2023
Derivative [Line Items]
Debt instrument, interest rate	3.625%	3.625%	3.625%
Debt instruments maturity date	Apr. 30, 2023	Apr. 30, 2023	Apr. 30, 2023
3.625% Senior Notes, Due April 2023 | Net Investment Hedges
Derivative [Line Items]
Derivative notional amount | €	€ 330
Foreign Exchange Forward
Derivative [Line Items]
Derivative notional amount		$ 406.9	$ 450.9

Fair Values of Derivative Instr

Fair Values of Derivative Instruments in Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Foreign Exchange Forward | Other Current Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	$ 11,433	$ 1,757
Foreign Exchange Forward | Other Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	2,783	1,334
Foreign Exchange Forward | Other Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	398	3,380
Foreign Exchange Forward | Accrued Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	2,506	11,168
Embedded Derivative Financial Instruments | Other Current Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	604	1,864
Embedded Derivative Financial Instruments | Other Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	142	621
Embedded Derivative Financial Instruments | Other Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	582	119
Embedded Derivative Financial Instruments | Accrued Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	$ 1,657	$ 866

Effect of Derivative Instrument

Effect of Derivative Instruments on Consolidated Statement of Operations and Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Net Investment Hedges | 2023 Notes and Accrued Interest
Derivative Instruments Gain Loss [Line Items]
Gain (loss) recognized in AOCI	$ (19,016)	$ (1,256)
Embedded Derivatives | Fair Value Hedging | Sales
Derivative Instruments Gain Loss [Line Items]
Gain (loss) recognized in sales	(1,709)	(3,552)
Foreign Exchange Forward | Cash Flow Hedging
Derivative Instruments Gain Loss [Line Items]
Gain (loss) recognized in AOCI (effective portion)	26,326	37,969
Gain (loss) reclassified from AOCI into sales	$ (8,310)	$ (19,575)

Income Tax Expense (Benefit) fr

Income Tax Expense (Benefit) from Continuing Operations (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	[1]
Current
U.S. Federal	$ 11,045	$ 5,888	$ 14,959
State	492	146	(852)
Foreign	24,131	39,453	30,314
Current Income Tax Expense (Benefit), Total	35,668	45,487	44,421
Deferred
U.S. Federal	(7,686)	2,555	(6,703)
State	(195)	1,160	2,060
Foreign	(8,831)	(10,274)	(17,243)
Deferred income tax expense (benefit)	(16,712)	(6,559)	(21,886)
Income tax expense	$ 18,956	$ 38,928	$ 22,535	$ 26,911
[1]	(Recast)

U.S and Foreign Components of E

U.S and Foreign Components of Earnings from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	[1]
Income Tax Disclosure [Abstract]
U.S.	$ 43,592	$ 47,623	$ 71,319
Foreign	72,430	117,507	69,116
Earnings from Continuing Operations Before Income Taxes	$ 116,022	$ 165,130	$ 140,435	$ 155,233
[1]	(Recast)

Components of Deferred Tax Asse

Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Reserves and liabilities	$ 49,832	$ 53,119
Loss carryforwards	53,175	51,760
Tax credit carryforwards	40,440	34,836
Employee benefits	12,720	13,853
Retirement benefits	14,907	22,703
Non-qualified stock options	10,937	13,571
Hedging activities	0	3,350
Other	3,940	1,003
Total deferred tax assets	185,951	194,195
Less valuation allowance	(45,601)	(42,976)
Total deferred tax assets, net of valuation allowance	140,350	151,219
Depreciation and amortization	(6,503)	(7,456)
Intangibles and amortization	(111,196)	(116,620)
Deferred costs	(5,668)	(3,907)
Hedging activities	(2,450)	0
Other	(3,156)	(1,625)
Total deferred tax liabilities	(128,973)	(129,608)
Net deferred tax assets (liabilities)	$ 11,377	$ 21,611

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Incremental tax benefit received upon exercise of non-qualified employee stock options	$ 2	$ 2.1	$ 0.6
Undistributed foreign earnings		669.1
Unrecognized tax benefit within the next twelve months		$ 1.4

Reconciliation of U.S. Federal

Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate (Detail)	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
U.S. statutory income tax rate	35.00%	35.00%	35.00%
Foreign taxes	(10.70%)	(1.40%)	(9.80%)
Difference in foreign tax rates	(5.20%)	(4.00%)	(4.30%)
Change in foreign tax rates and laws	0.00%	(2.70%)	0.00%
Research & development credits	(5.10%)	(3.20%)	(5.00%)
Non-deductible under consent agreement	2.20%	0.00%	0.00%
Domestic manufacturing deduction	(0.70%)	(0.40%)	(1.10%)
Net change in tax reserves	(0.20%)	(0.30%)	(0.60%)
State income taxes	0.20%	1.10%	0.20%
Other, net	0.80%	(0.50%)	1.60%
Effective income tax rate	16.30%	23.60%	16.00%

Reconciliation of Amount of Unr

Reconciliation of Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Unrecognized tax benefits as of the beginning of year	$ 11,227	$ 6,626	$ 10,583
Gross increase due to prior period adjustments	672	59	0
Gross decrease due to prior period adjustments	0	0	(475)
Gross increase due to current period adjustments	743	853	1,475
Gross decrease due to settlements with taxing authorities	0	0	(2,068)
Gross decrease due to a lapse of the statute of limitations	(2,059)	(1,490)	(2,889)
Total change in unrecognized gross benefit	(644)	(578)	(3,957)
Unrecognized tax benefits as of the end of the year	10,583	6,048	6,626
Unrecognized tax benefits that, if recognized, would impact the effective tax rate	10,583	4,888	6,626
Statement of operations:
Total amount of interest income (expense) included in income tax expense	(37)	33	(308)
Recognized in the statement of financial position:
Total amount of accrued interest included in income taxes payable	$ 891	$ 616	$ 583

Income Tax Examinations by Tax

Income Tax Examinations by Tax Authorities in its Major Tax Jurisdictions (Detail)	12 Months Ended
	Sep. 29, 2017
U.S. Federal
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2013 and prior
Belgium
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2015 and prior
Canada
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2008 and prior
France
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2012 and prior
United Kingdom
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2014 and prior

Long-Term Debt (Detail)

Long-Term Debt (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Debt Instrument [Line Items]
Credit facility	$ 50,000	$ 155,000
Government refundable advances	45,549	44,994
Debt issuance costs	(4,654)	(5,609)
Obligation under capital leases	71,091	67,765
Total long-term debt	776,848	870,570
Less current maturities	17,424	16,774
Carrying amount of long-term debt	759,424	853,796
U.S. Credit Facility
Debt Instrument [Line Items]
Credit facility	50,000	155,000
U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Term Loan	225,000	237,500
3.625% Senior Notes, due April 2023
Debt Instrument [Line Items]
Senior Notes	$ 389,862	$ 370,920

Long-Term Debt (Parenthetical)

Long-Term Debt (Parenthetical) (Detail)	1 Months Ended	12 Months Ended
	Apr. 30, 2015	Sep. 29, 2017	Sep. 30, 2016
3.625% Senior Notes, due April 2023
Debt Instrument [Line Items]
Long-term debt interest rate	3.625%	3.625%	3.625%
Debt instruments maturity date	Apr. 30, 2023	Apr. 30, 2023	Apr. 30, 2023
U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Debt instruments maturity date		Apr. 30, 2020	Apr. 30, 2020

Debt - Additional Information (

Debt - Additional Information (Detail) € in Millions	Aug. 03, 2015USD ($)	Apr. 09, 2015USD ($)	Apr. 30, 2015USD ($)	Oct. 02, 2015USD ($)	Sep. 29, 2017USD ($)	Sep. 30, 2016USD ($)	Apr. 30, 2015EUR (€)
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity					$ 527,500,000
Credit facilities					50,000,000	$ 155,000,000
Fair market value of long-term debt and short-term borrowings					$ 794,900,000	870,500,000
Debt instrument, redemption premium				$ 8,750,000
Write off of unamortized Debt Issuance cost				$ 2,700,000
Imputed interest on advance					2.50%
Government refundable advances					$ 45,549,000	$ 44,994,000
Present value of minimum lease payment					$ 69,000,000
U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Loan amortization rate					1.25%
Loan amortization end date					Mar. 31, 2020
Debt instruments maturity date					Apr. 30, 2020	Apr. 30, 2020
3.625% Senior Notes, Due April 2023
Debt Instrument [Line Items]
Debt instruments maturity date			Apr. 30, 2023		Apr. 30, 2023	Apr. 30, 2023
Debt instrument, interest rate					3.625%	3.625%	3.625%
Fair market value of long-term debt and short-term borrowings					$ 403,200,000	$ 365,300,000
3.625% Senior Notes, Due April 2023 | TA Mfg Limited
Debt Instrument [Line Items]
Debt issuance costs			$ 5,900,000
Debt instrument, face amount | €							€ 330
Debt instrument, interest rate							3.625%
Net proceeds from issuance of debt			$ 350,800,000
3.625% Senior Notes, Due April 2023 | TA Mfg Limited | Debt Redemption Prior April 15, 2018
Debt Instrument [Line Items]
Debt instrument redemption price percentage plus accrued interest			100.00%
Debt instrument redemption allowed percentage of principal amount redeemed			35.00%
3.625% Senior Notes, Due April 2023 | TA Mfg Limited | Debt Redemption After April 15, 2018
Debt Instrument [Line Items]
Debt instrument redemption price percentage plus accrued interest			102.719%
3.625% Senior Notes, Due April 2023 | TA Mfg Limited | Debt Redemption After April 15, 2021
Debt Instrument [Line Items]
Debt instrument redemption price percentage plus accrued interest			100.00%
London Interbank Offered Rate (LIBOR) | U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Interest rate, basis spread on variable rate					1.50%
Interest rate					2.74%
London Interbank Offered Rate (LIBOR) | Minimum | U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Interest rate, basis spread on variable rate	1.25%
London Interbank Offered Rate (LIBOR) | Maximum | U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Interest rate, basis spread on variable rate	2.00%
Delayed-Draw Term Loan Facility | U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Funds borrowed under the delayed-draw term Loan	$ 250,000,000
Secured Debt
Debt Instrument [Line Items]
Credit facility expiration date		Apr. 9, 2020
Debt issuance costs		$ 2,300,000
Credit facilities						$ 50,000,000
Secured Debt | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate, basis spread on variable rate					1.50%
Interest rate						2.74%
Secured Debt | London Interbank Offered Rate (LIBOR) | Minimum
Debt Instrument [Line Items]
Interest rate, basis spread on variable rate		1.25%
Secured Debt | London Interbank Offered Rate (LIBOR) | Maximum
Debt Instrument [Line Items]
Interest rate, basis spread on variable rate		2.00%
Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity		$ 500,000,000
Secured Debt | Delayed-Draw Term Loan Facility
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity		$ 250,000,000
Unsecured Foreign Currency Credit Facilities
Debt Instrument [Line Items]
Credit facilities					$ 50,000,000
Credit facility additional borrowing capacity					27,500,000
Available credit under credit facilities					461,600,000
Outstanding letters of credit					$ 15,900,000

Long-Term Debt and Future Non-C

Long-Term Debt and Future Non-Cancelable Minimum Lease Payments Under Capital Lease Obligations (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Debt Disclosure [Abstract]
2,018	$ 23,374
2,019	20,221
2,020	260,854
2,021	12,065
2,022	12,522
2023 and thereafter	525,484
Total	854,520
Less: debt issuance costs	4,654	$ 5,609
amount representing interest on capital leases	73,018
Total long-term debt	$ 776,848	$ 870,570

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	3 Months Ended	11 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)	Oct. 02, 2015USD ($)	Sep. 29, 2017USD ($)Person	Sep. 30, 2016USD ($)	Oct. 02, 2015USD ($)	[1]	Mar. 31, 2014USD ($)
Contingent Liabilities [Line Items]
Rental expense for operating leases for engineering, selling, administrative and manufacturing		$ 18,600	$ 17,700	$ 19,000
Total penalty proposed by DTCC Office of Compliance							$ 20,000
Penalty suspended and eligible for offset credit							$ 10,000
Penalty suspended and approved for offset credit			10,000
Gain on release of non-income tax liability		15,656	0	0	$ 15,656
Reduction in interest expense		2,400
Insurance recovery received	$ 5,000	0	$ 7,789	$ 5,000	$ 0
Belgium-based | Barco N V
Contingent Liabilities [Line Items]
Foreign currency exchange loss		$ (2,900)
US
Contingent Liabilities [Line Items]
Number of employees represented by various labor union | Person			586
Percentage of employees represented by labor unions			12.00%
[1]	(Recast)

Rental Commitments For Noncance

Rental Commitments For Noncancelable Operating Leases (Detail) $ in Thousands	Sep. 29, 2017USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,018	$ 13,382
2,019	10,334
2,020	8,194
2,021	5,872
2,022	5,004
2023 and thereafter	9,021
Operating Leases, Future Minimum Payments Due, Total	$ 51,807

Purchase Obligations (Detail)

Purchase Obligations (Detail) $ in Thousands	Sep. 29, 2017USD ($)
Commitments And Contingencies Disclosure [Abstract]
Purchase obligations, Total	$ 666,071
Purchase obligations, Less than 1 year	642,422
Purchase obligations, 1-3 years	22,555
Purchase obligations, 4-5 years	1,094
Purchase obligations, After 5 years	$ 0

Employee Stock Plans - Addition

Employee Stock Plans - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	[1]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 10,771	$ 9,847	$ 13,462	$ 12,106
Income tax benefit recognized	$ 2,700	$ 2,300	$ 3,600
Weighted-average grant date fair value of options granted		$ 32.72	$ 35.69
Number of options exercised	182,322	492,968	112,790
Weighted average exercise price of options exercised	$ 50.94	$ 51.70	$ 48.61
Aggregate intrinsic value of option shares outstanding		$ 13,200
Aggregate intrinsic value of option shares exercisable		$ 10,600
Number of option shares vested or expected to vest		1,000,000
Option shares vested or expected to vest aggregate intrinsic value		$ 12,900
Weighted average exercise price of option shares vested or expected to vest		$ 81.59
Weighted average remaining contractual term of option shares vested or expected to vest, years		6 years 3 months 19 days
Weighted average remaining contractual term of option shares currently exercisable		4 years 10 months 25 days
Total unrecognized compensation expense for options		$ 6,500
Fair value of option shares vested		$ 1,400
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award period		10 years
Award period end date		Mar. 5, 2023
Vesting period		4 years
Unrecognized compensation expense will be recognized over a weighted average period, years		1 year 10 months 25 days
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		3 years
Unrecognized compensation expense will be recognized over a weighted average period, years		1 year 6 months
Granted	28,150	37,100	37,000
Total unrecognized compensation expense for options		$ 3,100
Performance Share Plan Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted	36,800	43,650	56,275
Performance period		3 years
Performance Share Plan Shares | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of the target number of shares paid out		0.00%
Performance Share Plan Shares | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of the target number of shares paid out		300.00%
Employee Share-save Scheme
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Accrued deductions for purchase of shares		$ 500
Share purchase date		Dec. 15, 2017
Discount rate of market value on purchase date		95.00%
The term of options, years		3 years
Common stock reserved for issuance, shares		136,770
Remaining shares available for issuance		450,400
Number of options granted	25,984	11,338	70,673
Weighted-average grant date fair value of options granted		$ 24.61
Number of options exercised		1,764
Weighted average exercise price of options exercised		$ 69.12
Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Remaining shares available for issuance		2,455,036
Shares reserved for issuance to officers and key employees		3,617,032
Employee Stock Purchase Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Purchase price fair market value percentage		95.00%
Number of shares purchased by employees		18,183
Employees purchase price per share fair market value		$ 94.16
[1]	(Recast)

Schedule of Fair Value of Optio

Schedule of Fair Value of Option Granted using Black-Scholes Pricing Model (Detail) - USD ($)	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Volatility, minimum	40.73%	34.97%	33.06%
Volatility, maximum	41.89%	35.42%	40.52%
Risk-free interest rate, minimum	1.43%	1.98%	1.61%
Risk-free interest rate, maximum	2.00%	2.51%	2.24%
Dividends	$ 0	$ 0	$ 0
Stock Options | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	5 years	5 years	5 years
Stock Options | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	9 years	9 years	9 years
Employee Share-save Scheme
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Volatility	25.80%	35.58%	33.21%
Risk-free interest rate	0.93%	1.75%	1.19%
Expected life (years)	3 years	3 years	3 years
Dividends	$ 0	$ 0	$ 0

Changes In Outstanding Options

Changes In Outstanding Options Granted Under Equity Incentive Plans (Detail) - $ / shares	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Outstanding, beginning of year, Shares Subject to Option	1,362,793	1,390,956	1,358,921
Granted, Shares Subject to Option	203,200	242,200	221,200
Exercised, Shares Subject to Options	(182,322)	(492,968)	(112,790)
Forfeited/cancelled Shares Subject to Option	(24,750)	(63,450)	(76,375)
Outstanding, end of year, Shares Subject to Option	1,358,921	1,076,738	1,390,956
Exercisable, end of year, Shares Subject to Option	824,496	594,963	918,706
Outstanding, beginning of year, Weighted Average Exercise Price	$ 60.16	$ 72.09	$ 68.18
Granted, Weighted Average Exercise Price	107.34	81.60	90.16
Exercised, Weighted Average Exercise Price	50.94	51.70	48.61
Forfeited/cancelled Weighted Average Exercise Price	74.73	93.63	89.56
Outstanding, end of year, Weighted Average Exercise Price	68.18	82.30	72.09
Exercisable, end of year, Weighted Average Exercise Price	$ 55.58	$ 76.66	$ 61.03

Stock Activity Related To Stock

Stock Activity Related To Stock Options Exercised (Detail) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Tax benefits related to stock options exercised	$ 2,000	$ 2,100	$ 600
Stock Options
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Proceeds from stock options exercised		28,116	8,175
Tax benefits related to stock options exercised		2,271	406
Intrinsic value of stock options exercised		$ 19,223	$ 3,195

Stock Options Outstanding (Deta

Stock Options Outstanding (Detail) - $ / shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Options Exercisable, Shares	594,963	918,706	824,496
$23.66 - $52.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	$ 23.66
Range of Exercise Prices, upper limit	$ 52
Options Outstanding, Shares	110,575
Options Outstanding Weighted Average Remaining Life (years)	3 years 7 months 6 days
Options Outstanding, Weighted Average Price	$ 48.13
Options Exercisable, Shares	110,575
Options Exercisable, Weighted Average Price	$ 48.13
$52.01 - $65.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	52.01
Range of Exercise Prices, upper limit	$ 65
Options Outstanding, Shares	147,075
Options Outstanding Weighted Average Remaining Life (years)	3 years 1 month 6 days
Options Outstanding, Weighted Average Price	$ 62.17
Options Exercisable, Shares	147,075
Options Exercisable, Weighted Average Price	$ 62.17
$65.01 - $75.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	65.01
Range of Exercise Prices, upper limit	$ 75
Options Outstanding, Shares	113,525
Options Outstanding Weighted Average Remaining Life (years)	6 years 10 months 24 days
Options Outstanding, Weighted Average Price	$ 69.40
Options Exercisable, Shares	56,275
Options Exercisable, Weighted Average Price	$ 67.07
$75.01 - $85.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	75.01
Range of Exercise Prices, upper limit	$ 85
Options Outstanding, Shares	257,063
Options Outstanding Weighted Average Remaining Life (years)	8 years 4 months 24 days
Options Outstanding, Weighted Average Price	$ 82.34
Options Exercisable, Shares	46,363
Options Exercisable, Weighted Average Price	$ 79.38
$85.01 - $100.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	85.01
Range of Exercise Prices, upper limit	$ 100
Options Outstanding, Shares	284,750
Options Outstanding Weighted Average Remaining Life (years)	7 years
Options Outstanding, Weighted Average Price	$ 95.14
Options Exercisable, Shares	146,200
Options Exercisable, Weighted Average Price	$ 95.45
$100.01 - $118.32
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	100.01
Range of Exercise Prices, upper limit	$ 118.32
Options Outstanding, Shares	163,750
Options Outstanding Weighted Average Remaining Life (years)	6 years 10 months 24 days
Options Outstanding, Weighted Average Price	$ 109.97
Options Exercisable, Shares	88,475
Options Exercisable, Weighted Average Price	$ 110

Summary of Changes in RSUs Gran

Summary of Changes in RSUs Granted Under Equity Incentive Plan (Detail) - Restricted Stock Units - $ / shares	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Non-vested shares
Non-vested, beginning of year	103,971	99,778	117,281
Granted	28,150	37,100	37,000
Vested	(12,740)	(44,420)	(48,053)
Forfeited/cancelled	(2,100)	(7,200)	(6,450)
Non-vested, end of year	117,281	85,258	99,778
Weighted-Average Grant Date Fair Value per Share
Weighted-Average grant date fair value per share Non-vested, beginning of year	$ 80.01	$ 90.04	$ 85.95
Weighted-Average grant date fair value per share Granted	105.34	76.83	84.70
Weighted-Average grant date fair value per share Vested	79.84	85.77	75.35
Weighted-Average grant date fair value per share Forfeited/cancelled	88.99	91.71	94.58
Weighted-Average grant date fair value per share Non-vested, end of year	$ 85.95	$ 86.37	$ 90.04

Stock Activity Related to RSUs

Stock Activity Related to RSUs Vested (Detail) - Restricted Stock Units - USD ($) $ in Millions	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Tax benefits related to RSUs vested	$ 1	$ 162
Intrinsic value of RSUs vested	$ 3,631	$ 3,847

Summary of Activity in Target P

Summary of Activity in Target PSP Shares Granted Under Equity Incentive Plan (Details) - Performance Shares - shares	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-vested, beginning of year	0	89,275	34,700
Granted	36,800	43,650	56,275
Vested	0	0	0
Forfeited/cancelled	(2,100)	(12,775)	(1,700)
Non-vested, end of year	34,700	120,150	89,275

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Mar. 31, 2015	Jun. 19, 2014
Class Of Stock [Line Items]
Preferred stock shares authorized	25,000
Preferred stock, par value	$ 100
Common stock, shares authorized	60,000,000	60,000,000
Common stock, par value	$ 0.20	$ 0.20
Preferred stock shares outstanding	0
Approved and authorized amount under the stock repurchase program			$ 400,000,000	$ 200,000,000
Additional approved and authorized amount under the stock repurchase program			$ 200,000,000
Stock repurchased during period, shares	0	304,577
Series B Preferred Stock
Class Of Stock [Line Items]
Preferred stock shares authorized	475,000
Preferred stock, par value	$ 1
Preferred stock shares outstanding	0

Schedule of Changes in Outstand

Schedule of Changes in Outstanding Common Shares and Treasury Stock (Detail) - shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Equity [Abstract]
Shares issued, beginning of year	32,564,252	32,378,185
Shares issued under share-based compensation plans	553,221	186,067
Shares issued, end of year	33,117,473	32,564,252
Treasury stock purchased, beginning of year	(3,135,927)	(2,831,350)
Treasury stock purchased	0	(304,577)
Treasury stock purchased, end of year	(3,135,927)	(3,135,927)
Shares outstanding, end of year	29,981,546	29,428,325

Schedule of Components of Accum

Schedule of Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized gain (loss) on derivative contracts	$ 13,469	$ (4,547)
Tax effect	(3,892)	1,077
Unrealized gain (loss) on derivative contracts, Total	9,577	(3,470)
Pension and post-retirement obligations	(81,782)	(116,346)
Tax effect	27,956	39,804
Pension and post-retirement obligations, Total	(53,826)	(76,542)
Currency translation adjustment	(222,629)	(268,845)	$ (226,000)
Accumulated other comprehensive loss	$ (266,878)	$ (348,857)

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) $ in Thousands, € in Millions	Jan. 31, 2015USD ($)	Jan. 31, 2015EUR (€)	Sep. 29, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Jul. 01, 2016USD ($)	Apr. 01, 2016USD ($)	Jan. 01, 2016USD ($)	Oct. 02, 2015USD ($)		Sep. 29, 2017USD ($)		Sep. 30, 2016USD ($)		Oct. 02, 2015USD ($)	[2]
Business Acquisition [Line Items]
Sales			$ 531,527	$ 503,753	$ 509,182	$ 457,733	$ 543,752	$ 517,092	$ 490,310	$ 441,477	$ 1,774,449	[1]	$ 2,002,195	[1]	$ 1,992,631	[1]	$ 2,002,793
Belgium-based | Barco N V
Business Acquisition [Line Items]
Business acquired	$ 171,000	€ 150
Business acquisition working capital adjustment	$ 15,000
Acquisition-related costs											3,400
Sales											82,500		151,600		155,700
Operating earnings (loss)											$ (16,000)		$ 7,800		$ 2,600
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	(Recast)

Restructuring - Additional Info

Restructuring - Additional Information (Detail) - USD ($)	11 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Restructuring And Related Activities [Abstract]
Restructuring expense	$ 11,700,000	$ 0	$ 8,700,000

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) $ in Thousands, £ in Millions	Sep. 29, 2017GBP (£)	Mar. 28, 2017USD ($)	May 04, 2016GBP (£)	Jul. 20, 2015USD ($)	Jun. 05, 2015USD ($)	Oct. 02, 2015USD ($)	Sep. 29, 2017USD ($)	Sep. 30, 2016USD ($)	Oct. 02, 2015USD ($)	[1]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Loss on net assets held for sale						$ 31,154	$ 2,906	$ 8,448	$ 30,792
Sale of discontinued operation						30,156	600	3,654	30,156
Discontinued operation, note receivable								6,681
Gain on sale of discontinued operation						0	793	0	$ 0
Discontinued Operations Previously Sold Business Unit
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Environmental remediation expense						2,100	900	800
Environmental Exit Costs, Assets Previously Disposed, Liability for Remediation							100	800
Remediation costs						$ 2,000	$ 1,600	$ 1,500
Small Manufacturing Business
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sale of discontinued operation		$ 600
Discontinued operation, note receivable		2,400
Gain on sale of discontinued operation		$ 800
Discontinued operation, note receivable due date		Mar. 28, 2021
Discontinued operation, note receivable interest rate		2.05%
Wallop
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sale of discontinued operation | £			£ 2.5
Deferred compensation payments | £			£ 9
Deferred compensation payment date			May 3, 2019
Payments for earn out | £	£ 5.6
Wallop | Maximum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Indemnity obligations losses for buyer | £			£ 5
Deferred compensation payable acceptable orders percentage			31.00%
Wallop | Minimum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Deferred compensation payable acceptable orders percentage			26.50%
Eclipse
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sale of discontinued operation					$ 7,900
PA&E
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sale of discontinued operation				$ 22,300
[1]	(Recast)

Discontinued Operations Income

Discontinued Operations Income (Loss) Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended								11 Months Ended	12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									$ 72,402	$ 4,964	$ 22,794	$ 83,231
Operating earnings (loss)									(41,258)	(8,707)	(15,578)	(45,231)
Tax expense (benefit)									(4,205)	(1,396)	(312)	(4,912)
Income (loss) from discontinued operations	$ (1,126)	$ (815)	$ (34)	$ (5,336)	$ 227	$ (8,690)	$ (2,023)	$ (4,780)	(37,053)	(7,311)	(15,266)	(40,319)	[1]
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									(31,154)	(2,906)	(8,448)	(30,792)	[1]
Gain (loss) on sale of discontinued operations									0	793	0	0	[1]
Avionics & Controls
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									40,835	4,964	17,572	47,603
Operating earnings (loss)									(24,591)	(447)	1,350	(24,004)
Tax expense (benefit)									(3,002)	(470)	1,487	(2,948)
Income (loss) from discontinued operations									(21,589)	23	(137)	(21,056)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									(18,864)	320	(2,457)	(16,763)
Gain (loss) on sale of discontinued operations										793
Sensors & Systems
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									18,684	0	0	21,221
Operating earnings (loss)									3,041	894	(379)	3,458
Tax expense (benefit)									626	0	(83)	814
Income (loss) from discontinued operations									2,415	894	(296)	2,644
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									(229)	0	0	(622)
Gain (loss) on sale of discontinued operations										0
Advanced Materials
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									12,883	0	5,222	14,407
Operating earnings (loss)									(17,588)	(8,259)	(15,761)	(22,424)
Tax expense (benefit)									(1,104)	(614)	(1,448)	(2,456)
Income (loss) from discontinued operations									(16,484)	(7,645)	(14,313)	(19,968)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									(12,061)	(3,226)	(5,991)	(13,407)
Gain (loss) on sale of discontinued operations										0
Other
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									0	0	0	0
Operating earnings (loss)									(2,120)	(895)	(788)	(2,261)
Tax expense (benefit)									(725)	(312)	(268)	(322)
Income (loss) from discontinued operations									(1,395)	(583)	(520)	(1,939)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									$ 0	0	$ 0	$ 0
Gain (loss) on sale of discontinued operations										$ 0
[1]	(Recast)

Discontinued Operations Assets

Discontinued Operations Assets and Liabilities Held for Sale (Detail) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Accounts receivable, net		$ 6,681
Inventories		8,468
Prepaid expenses		230
Income tax refundable		71
Other current assets	$ 6,501
Current Assets of Businesses Held for Sale	6,501	15,450
Net property, plant and equipment	5,262	8,237
Intangibles, net		1,856
Deferred income tax benefits (liabilities)		8
Other assets	8,072	1,299
Non-Current Assets of Businesses Held for Sale	13,334	11,400
Accounts payable	138	1,904
Accrued liabilities	7,046	8,909
Current Liabilities of Businesses Held for Sale	7,184	10,813
Deferred income tax liabilities	1,404
Other liabilities	320	320
Non-Current Liabilities of Businesses Held for Sale	1,724	320
Net Assets of Businesses Held for Sale	10,927	15,717
Avionics & Controls
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Accounts receivable, net		2,588
Inventories		8,070
Prepaid expenses		127
Income tax refundable		0
Other current assets	0
Current Assets of Businesses Held for Sale	0	10,785
Net property, plant and equipment	5,262	5,368
Intangibles, net		0
Deferred income tax benefits (liabilities)		(392)
Other assets	0	0
Non-Current Assets of Businesses Held for Sale	5,262	4,976
Accounts payable	0	441
Accrued liabilities	0	7,000
Current Liabilities of Businesses Held for Sale	0	7,441
Deferred income tax liabilities	0
Other liabilities	0	0
Non-Current Liabilities of Businesses Held for Sale	0	0
Net Assets of Businesses Held for Sale	5,262	8,320
Sensors & Systems
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Accounts receivable, net		0
Inventories		0
Prepaid expenses		0
Income tax refundable		0
Other current assets	0
Current Assets of Businesses Held for Sale	0	0
Net property, plant and equipment	0	0
Intangibles, net		0
Deferred income tax benefits (liabilities)		0
Other assets	0	0
Non-Current Assets of Businesses Held for Sale	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Current Liabilities of Businesses Held for Sale	0	0
Deferred income tax liabilities	0
Other liabilities	0	0
Non-Current Liabilities of Businesses Held for Sale	0	0
Net Assets of Businesses Held for Sale	0	0
Advanced Materials
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Accounts receivable, net		4,093
Inventories		398
Prepaid expenses		103
Income tax refundable		71
Other current assets	6,501
Current Assets of Businesses Held for Sale	6,501	4,665
Net property, plant and equipment	0	2,869
Intangibles, net		1,856
Deferred income tax benefits (liabilities)		400
Other assets	8,072	1,299
Non-Current Assets of Businesses Held for Sale	8,072	6,424
Accounts payable	138	1,463
Accrued liabilities	7,046	1,909
Current Liabilities of Businesses Held for Sale	7,184	3,372
Deferred income tax liabilities	1,404
Other liabilities	320	320
Non-Current Liabilities of Businesses Held for Sale	1,724	320
Net Assets of Businesses Held for Sale	$ 5,665	$ 7,397

Business Segment Information -

Business Segment Information - Additional Information (Detail) - Segment	10 Months Ended	12 Months Ended
	Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Number of reporting segments		3
U.S. Government
Segment Reporting Information [Line Items]
Sales as a percentage of segment sales	2.90%	3.50%	3.10%
Advanced Materials | Operating Segments | U.S. Government
Segment Reporting Information [Line Items]
Sales as a percentage of segment sales	9.90%	9.60%	9.80%
Avionics & Controls | Operating Segments | U.S. Government
Segment Reporting Information [Line Items]
Sales as a percentage of segment sales	1.10%	3.00%	2.00%

Business Segment Information fo

Business Segment Information for Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								11 Months Ended		12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015		Sep. 29, 2017		Sep. 30, 2016		Oct. 02, 2015
Segment Reporting Information [Line Items]
Sales	$ 531,527	$ 503,753	$ 509,182	$ 457,733	$ 543,752	$ 517,092	$ 490,310	$ 441,477	$ 1,774,449	[1]	$ 2,002,195	[1]	$ 1,992,631	[1]	$ 2,002,793	[2]
Other income									12,503		0		0		12,503	[2]
Interest income									578		527		367		632	[2]
Interest expense									(30,090)		(30,208)		(30,091)		(33,114)	[2]
Loss on extinguishment of debt									(11,451)		0		0		(11,451)	[2]
Earnings from Continuing Operations Before Income Taxes									116,022		165,130		140,435		155,233	[2]
Avionics & Controls
Segment Reporting Information [Line Items]
Sales									727,801		841,077		860,494		826,044
Sensors & Systems
Segment Reporting Information [Line Items]
Sales									633,446		725,964		696,032		714,965
Advanced Materials
Segment Reporting Information [Line Items]
Sales									413,202		435,154		436,105		461,784
Operating Segments
Segment Reporting Information [Line Items]
Segment Earnings									218,648		264,843		240,639		268,794
Operating Segments | Avionics & Controls
Segment Reporting Information [Line Items]
Segment Earnings									65,910		94,468		78,356		93,225
Operating Segments | Sensors & Systems
Segment Reporting Information [Line Items]
Segment Earnings									71,787		96,484		87,768		84,235
Operating Segments | Advanced Materials
Segment Reporting Information [Line Items]
Segment Earnings									80,951		73,891		74,515		91,334
Corporate Non Segment
Segment Reporting Information [Line Items]
Corporate expense									$ (74,166)		$ (70,032)		$ (70,480)		$ (82,131)
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	(Recast)

Reconciliation of Assets from S

Reconciliation of Assets from Segment to Consolidated (Detail) - USD ($) $ in Thousands		11 Months Ended	12 Months Ended
		Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Segment Reporting Information [Line Items]
Capital Expenditures		$ 49,341	$ 58,040	$ 68,472	$ 55,407	[1]
Depreciation and amortization		90,575	103,770	100,258	103,357	[1]
Identifiable Assets		3,000,488	3,130,323	3,032,031	3,000,488
Discontinued Operations
Segment Reporting Information [Line Items]
Capital Expenditures		542	0	0	789
Depreciation and amortization		496	0	12	1,877
Identifiable Assets		57,095	21,192	29,488	57,095
Operating Segments | Avionics & Controls
Segment Reporting Information [Line Items]
Capital Expenditures		13,074	19,315	36,423	14,537
Depreciation and amortization		33,415	40,853	38,909	38,070
Identifiable Assets		1,276,678	1,382,893	1,304,860	1,276,678
Operating Segments | Sensors & Systems
Segment Reporting Information [Line Items]
Capital Expenditures	[2]	19,489	22,804	14,319	21,766
Depreciation and amortization		37,250	41,722	40,399	41,200
Identifiable Assets		1,116,282	1,150,707	1,140,624	1,116,282
Operating Segments | Advanced Materials
Segment Reporting Information [Line Items]
Capital Expenditures	[3]	14,324	14,247	15,868	16,309
Depreciation and amortization		17,474	18,559	18,691	19,708
Identifiable Assets		493,968	504,965	498,442	493,968
Corporate Non Segment
Segment Reporting Information [Line Items]
Capital Expenditures		1,912	1,674	1,862	2,006
Depreciation and amortization		1,940	2,636	2,247	2,502
Identifiable Assets	[4]	$ 56,465	$ 70,566	$ 58,617	$ 56,465
[1]	(Recast)
[2]	Excludes capital expenditures accounted for as a capitalized lease obligation of $0.5 million and $8.0 million in fiscal 2017 and 2016, respectively.
[3]	Excludes capital expenditures accounted for as a capitalized lease obligation of $3.5 million and $3.3 million in fiscal 2017 and 2016, respectively.
[4]	Primarily cash and deferred tax assets (see Note 10).

Reconciliation of Assets fro101

Reconciliation of Assets from Segment to Consolidated (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 29, 2017	Sep. 30, 2016
Sensors & Systems
Segment Reporting Information [Line Items]
Capitalized lease obligation	$ 0.5	$ 8
Advanced Materials
Segment Reporting Information [Line Items]
Capitalized lease obligation	$ 3.5	$ 3.3

Revenue from External Customers

Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Detail) - USD ($) $ in Thousands		3 Months Ended								11 Months Ended		12 Months Ended
		Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015		Sep. 29, 2017		Sep. 30, 2016		Oct. 02, 2015	[2]
Segment Reporting Information [Line Items]
Sales		$ 531,527	$ 503,753	$ 509,182	$ 457,733	$ 543,752	$ 517,092	$ 490,310	$ 441,477	$ 1,774,449	[1]	$ 2,002,195	[1]	$ 1,992,631	[1]	$ 2,002,793
US
Segment Reporting Information [Line Items]
Sales	[1]									933,084		1,081,219		1,087,940
Canada
Segment Reporting Information [Line Items]
Sales	[1]									177,407		190,527		186,068
France
Segment Reporting Information [Line Items]
Sales	[1]									407,785		470,465		450,370
United Kingdom
Segment Reporting Information [Line Items]
Sales	[1]									265,846		237,794		262,234
All Other Foreign
Segment Reporting Information [Line Items]
Sales	[1]									244,437		352,962		330,995
Intersegment Elimination
Segment Reporting Information [Line Items]
Sales	[1]									(254,110)		(330,772)		(324,976)
Unaffiliated customers - U.S. | US
Segment Reporting Information [Line Items]
Sales	[1]									706,586		826,387		838,259
Unaffiliated customers - Export | US
Segment Reporting Information [Line Items]
Sales	[1]									168,459		199,494		172,209
Intercompany | US
Segment Reporting Information [Line Items]
Sales	[1]									58,039		55,338		77,472
Intercompany | Canada
Segment Reporting Information [Line Items]
Sales	[1]									4,013		8,449		3,378
Intercompany | France
Segment Reporting Information [Line Items]
Sales	[1]									42,903		56,824		51,461
Intercompany | United Kingdom
Segment Reporting Information [Line Items]
Sales	[1]									23,769		24,969		25,100
Intercompany | All Other Foreign
Segment Reporting Information [Line Items]
Sales	[1]									125,386		185,192		167,565
Unaffiliated Customers | Canada
Segment Reporting Information [Line Items]
Sales	[1]									173,394		182,078		182,690
Unaffiliated Customers | France
Segment Reporting Information [Line Items]
Sales	[1]									364,882		413,641		398,909
Unaffiliated Customers | United Kingdom
Segment Reporting Information [Line Items]
Sales	[1]									242,077		212,825		237,134
Unaffiliated Customers | All Other Foreign
Segment Reporting Information [Line Items]
Sales	[1]									$ 119,051		$ 167,770		$ 163,430
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	(Recast)

Revenue from External Custom103

Revenue from External Customers and Long-Lived Assets, by Geographical Areas (Detail) - USD ($) $ in Thousands		11 Months Ended	12 Months Ended
		Oct. 02, 2015	Sep. 29, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Segment Earnings	[1]	$ 218,648	$ 264,843	$ 240,639
Identifiable Assets	[2]	2,944,023	3,059,757	2,973,414
US
Segment Reporting Information [Line Items]
Segment Earnings	[1]	121,052	128,081	135,107
Identifiable Assets	[2]	933,631	1,060,471	1,055,567
Canada
Segment Reporting Information [Line Items]
Segment Earnings	[1]	19,133	27,510	7,670
Identifiable Assets	[2]	458,635	498,968	452,466
France
Segment Reporting Information [Line Items]
Segment Earnings	[1]	51,599	65,021	61,381
Identifiable Assets	[2]	747,660	755,361	770,625
United Kingdom
Segment Reporting Information [Line Items]
Segment Earnings	[1]	28,826	22,950	25,646
Identifiable Assets	[2]	501,969	405,423	394,811
All Other Foreign
Segment Reporting Information [Line Items]
Segment Earnings	[1]	(1,962)	21,281	10,835
Identifiable Assets	[2]	$ 302,128	$ 339,534	$ 299,945
[1]	Before corporate expense, shown on page 79.
[2]	Excludes corporate, shown on page 80.

Product Lines Contributing Sale

Product Lines Contributing Sales (Detail)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Connector
Product Information [Line Items]
Product Line Sales Total Percentage	16.00%	16.00%	16.00%
Avionics
Product Information [Line Items]
Product Line Sales Total Percentage	16.00%	16.00%	14.00%

Summary of Unaudited Quarterly

Summary of Unaudited Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								11 Months Ended		12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015		Sep. 29, 2017		Sep. 30, 2016		Oct. 02, 2015	[2]
Quarterly Financial Information Disclosure [Abstract]
Net Sales	$ 531,527	$ 503,753	$ 509,182	$ 457,733	$ 543,752	$ 517,092	$ 490,310	$ 441,477	$ 1,774,449	[1]	$ 2,002,195	[1]	$ 1,992,631	[1]	$ 2,002,793
Gross profit	174,864	170,629	175,919	144,047	193,769	173,584	156,173	137,719	589,393		665,459		661,245		679,388
Earnings from continuing operations	36,738	31,288	35,147	21,525	52,045	38,046	16,996	9,864	96,665		124,698		116,951		127,895
Earnings (loss) from discontinued operations	(1,126)	(815)	(34)	(5,336)	227	(8,690)	(2,023)	(4,780)	(37,053)		(7,311)		(15,266)		(40,319)
Net Earnings Attributable to Esterline	$ 35,612	$ 30,473	$ 35,113	$ 16,189	$ 52,272	$ 29,356	$ 14,973	$ 5,084	$ 59,612		$ 117,387		$ 101,685		$ 87,576
Continuing operations	$ 1.23	$ 1.05	$ 1.18	$ 0.73	$ 1.77	$ 1.30	$ 0.58	$ 0.33	$ 3.15		$ 4.19		$ 3.97		$ 4.16
Discontinued operations	(0.04)	(0.03)	0	(0.18)	0.01	(0.30)	(0.07)	(0.16)	(1.21)		(0.25)		(0.52)		(1.31)
Earnings (Loss) Per Share - Basic	1.19	1.02	1.18	0.55	1.78	1	0.51	0.17	1.94		3.94		3.45		2.85
Continuing operations	1.22	1.04	1.17	0.72	1.75	1.28	0.57	0.33	3.10		4.15		3.93		4.10
Discontinued operations	(0.04)	(0.03)	0	(0.18)	0.01	(0.29)	(0.07)	(0.16)	(1.19)		(0.24)		(0.51)		(1.29)
Earnings (Loss) Per Share - Diluted	$ 1.18	$ 1.01	$ 1.17	$ 0.54	$ 1.76	$ 0.99	$ 0.50	$ 0.17	$ 1.91		$ 3.91		$ 3.42		$ 2.81
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	(Recast)