Esterline Technologies 10-K 21 Nov 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 28, 2018	Nov. 15, 2018	Mar. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 28, 2018
Document Fiscal Year Focus	2,018
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	--09-28
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		29,495,076
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Public Float			$ 2,152,587,537

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) $ in Thousands		12 Months Ended
		Sep. 28, 2018		Sep. 29, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net Sales	[1]	$ 2,034,839		$ 2,000,304	$ 1,993,453
Cost of Sales		1,368,531		1,340,259	1,331,573
Gross Profit		666,308		660,045	661,880
Expenses
Selling, general & administrative		387,231		374,981	396,548
Research, development and engineering		90,869		109,778	99,710
Transaction costs		7,192		0	0
License fee income		(5,293)		0	0
Loss on sale of business		3,730		0	0
Restructuring charges		0		0	4,873
Insurance recovery		0		(7,789)	(5,000)
Total Expenses		483,729		476,970	496,131
Operating Earnings from Continuing Operations		182,579		183,075	165,749
Interest Income		(1,912)		(527)	(367)
Interest Expense		30,915		30,208	30,091
Earnings from Continuing Operations Before Income Taxes		153,576		153,394	136,025
Income Tax Expense		83,827	[2]	33,025	21,857
Earnings from Continuing Operations Including Noncontrolling Interests		69,749		120,369	114,168
Earnings Attributable to Noncontrolling Interests		(956)		(1,504)	(949)
Earnings from Continuing Operations Attributable to Esterline, Net of Tax		68,793		118,865	113,219
Earnings (Loss) from Discontinued Operations Attributable to Esterline, Net of Tax		665		(7,311)	(15,266)
Net Earnings Attributable to Esterline		$ 69,458		$ 111,554	$ 97,953
Earnings (Loss) Per Share Attributable to Esterline - Basic:
Continuing operations		$ 2.33		$ 4	$ 3.84
Discontinued operations		0.02		(0.25)	(0.52)
Earnings Per Share		2.35		3.75	3.32
Earnings (Loss) Per Share Attributable to Esterline - Diluted:
Continuing operations		2.32		3.96	3.80
Discontinued operations		0.02		(0.24)	(0.51)
Earnings Per Share		$ 2.34		$ 3.72	$ 3.29
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	Includes the impact of the Act mainly in the first and fourth quarter of fiscal 2018.

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Net Earnings	$ 69,458	$ 111,554	$ 97,953
Change in Fair Value of Derivative Financial Instruments	(18,850)	17,783	18,627
Income Tax (Expense) Benefit	5,565	(4,969)	(4,959)
Change in Fair Value of Derivative Financial Instruments, Net of Tax	(13,285)	12,814	13,668
Change in Pension and Post-Retirement Obligations	25,965	34,564	(16,622)
Income Tax (Expense) Benefit	(5,821)	(11,848)	6,029
Change in Pension and Post-Retirement Obligations, Net of Tax	20,144	22,716	(10,593)
Cumulative Effect of Accounting Change	(7,682)	0	0
Foreign Currency Translation Adjustment	(38,496)	46,220	(42,867)
Comprehensive Income (Loss)	$ 30,139	$ 193,304	$ 58,161

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Current Assets
Cash and cash equivalents	$ 372,406	$ 307,826
Accounts receivable, net of allowances of $16,203 and $16,035	441,696	430,524
Inventories	457,226	477,969
Income tax refundable	9,077	12,814
Prepaid expenses	19,975	19,239
Other current assets	3,497	13,836
Current assets of businesses held for sale	0	6,501
Total Current Assets	1,303,877	1,268,709
Property, Plant and Equipment
Land	25,722	32,728
Buildings	259,367	269,220
Machinery and equipment	546,303	560,767
Property, Plant and Equipment, Gross, Total	831,392	862,715
Accumulated depreciation	516,586	514,081
Total Property, Plant and Equipment	314,806	348,634
Other Non-Current Assets
Goodwill	1,030,667	1,053,573
Intangibles, net	306,085	359,166
Deferred income tax benefits	44,008	56,793
Other assets	33,249	19,804
Non-current assets of businesses held for sale	4,225	13,334
Total Assets	3,036,917	3,120,013
Current Liabilities
Accounts payable	147,438	138,595
Accrued liabilities	232,730	230,007
Current maturities of long-term debt	17,546	17,424
U.S. and foreign income taxes	5,160	582
Current liabilities of businesses held for sale	144	7,184
Total Current Liabilities	403,018	393,792
Long-Term Liabilities
Credit facilities	0	50,000
Long-term debt, net of current maturities	654,922	709,424
Deferred income tax liabilities	28,899	43,978
Pension and post-retirement obligations	57,755	66,981
Long-term U.S. income taxes payable	32,902	0
Other liabilities	16,294	18,838
Non-current liabilities of businesses held for sale	0	1,724
Shareholders' Equity
Common stock, par value $.20 per share, authorized 60,000,000 shares, issued 33,190,467 and 33,117,473 shares	6,638	6,623
Additional paid-in capital	751,031	738,329
Treasury stock at cost, repurchased 3,737,327 and 3,135,927 shares	(351,964)	(308,514)
Retained earnings	1,732,327	1,655,187
Accumulated other comprehensive loss	(306,189)	(266,870)
Total Esterline shareholders' equity	1,831,843	1,824,755
Noncontrolling interests	11,284	10,521
Total Shareholders' Equity	1,843,127	1,835,276
Total Liabilities and Shareholders' Equity	$ 3,036,917	$ 3,120,013

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 30, 2017	Sep. 29, 2017	Oct. 01, 2016	Sep. 30, 2016	Oct. 02, 2015
Statement Of Financial Position [Abstract]
Accounts receivable, allowances	$ 16,203		$ 16,035		$ 17,028	$ 10,050
Common stock, par value	$ 0.20		$ 0.20		$ 0.20
Common stock, shares authorized	60,000,000		60,000,000
Common stock, shares issued	33,190,467	33,117,473	33,117,473	32,564,252
Treasury stock, shares repurchased	3,737,327	3,135,927	3,135,927	3,135,927

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Cash Flows Provided (Used) by Operating Activities
Net earnings including noncontrolling interests	$ 70,414	$ 113,058	$ 98,902
Adjustments to reconcile net earnings including noncontrolling interests to net cash provided (used) by operating activities:
Depreciation and amortization	106,724	103,770	100,258
Deferred income taxes	(9,064)	(4,490)	(22,274)
Share-based compensation	9,514	9,323	13,986
Gain on sale of discontinued operations	(2,404)	(793)	0
Loss on disposal of fixed assets	2,978	0	0
Loss on sale of business	3,730	0	0
Loss (gain) on assets held for sale	287	2,906	8,448
Working capital changes, net of effect of divestitures:
Accounts receivable	(27,445)	(2,688)	(44,494)
Inventories	(4,494)	(16,045)	(1,554)
Prepaid expenses	(1,405)	(291)	4,554
Other current assets	272	1,108	373
Accounts payable	13,533	6,987	5,481
Accrued liabilities	(7,304)	(15,398)	(6,035)
U.S. and foreign income taxes	15,787	(16,956)	14,184
Long-term U.S. income taxes payable	32,902	0	0
Other assets and liabilities	10,056	12,958	(4,667)
Net Cash Provided (Used) by Operating Activities	214,081	193,449	167,162
Cash Flows Provided (Used) by Investing Activities
Purchase of capital assets	(53,292)	(58,040)	(68,472)
Escrow deposit	0	0	(1,125)
Proceeds from sale of business	47,814	0	0
Proceeds from sale of discontinued operations	2,344	600	3,654
Proceeds from sale of capital assets	1,092	0	0
Net Cash Provided (Used) by Investing Activities	(2,042)	(57,440)	(65,943)
Cash Flows Provided (Used) by Financing Activities
Proceeds provided by stock issuance under employee stock plans	2,782	28,116	6,139
Withholding taxes on restricted stock units vested	(465)	(1,150)	0
Excess tax benefits from share-based compensation	0	0	567
Shares repurchased	(43,450)	0	(18,734)
Repayment of long-term credit facilities	(95,000)	(110,000)	(50,000)
Repayment of long-term debt	(47,574)	(16,392)	(12,360)
Proceeds from issuance of long-term credit facilities	45,000	5,000	45,000
Net Cash Provided (Used) by Financing Activities	(138,707)	(94,426)	(29,388)
Effect of Foreign Exchange Rates on Cash and Cash Equivalents	(8,752)	7,723	(4,666)
Net Increase (Decrease) in Cash and Cash Equivalents	64,580	49,306	67,165
Cash and Cash Equivalents - Beginning of Year	307,826	258,520	191,355
Cash and Cash Equivalents - End of Year	372,406	307,826	258,520
Supplemental Cash Flow Information:
Cash paid for interest	28,933	27,441	27,679
Cash paid for taxes	40,100	51,078	24,803
Supplemental Non-cash Investing and Financing Activities:
Capital asset and lease obligation additions	$ 95	$ 4,010	$ 11,260

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)
Total Esterline Shareholders' Equity, Beginning of year at Oct. 02, 2015		$ 6,476	$ 682,479	$ (289,780)	$ 1,444,825	$ (308,828)
Shares issued under employee stock plans		37	6,669
Total Esterline Shareholders' Equity, End of year at Sep. 30, 2016	$ 1,595,291	6,513	703,134	(308,514)	1,542,778	(348,620)
Cumulative effect of accounting change			0		0	0
Share-based compensation expense			13,986
Shares repurchased				(18,734)
Cumulative effect of accounting change	0
Net earnings	97,953				97,953
Change in fair value of derivative financial instruments, net of tax	13,668					13,668
Change in pension and post-retirement obligations, net of tax	(10,593)					(10,593)
Foreign currency translation adjustment	(42,867)					(42,867)
Noncontrolling Interests' Equity, Beginning of year at Oct. 02, 2015	10,324
Net changes in equity attributable to noncontrolling interests	250
Noncontrolling Interests, End of year at Sep. 30, 2016	10,574
Total Shareholders' Equity	1,605,865
Shares issued under employee stock plans		110	26,727
Total Esterline Shareholders' Equity, End of year at Sep. 29, 2017	1,824,755	6,623	738,329	(308,514)	1,655,187	(266,870)
Cumulative effect of accounting change			(855)		855	0
Share-based compensation expense			9,323
Shares repurchased				0
Cumulative effect of accounting change	0
Net earnings	111,554				111,554
Change in fair value of derivative financial instruments, net of tax	12,814					12,814
Change in pension and post-retirement obligations, net of tax	22,716					22,716
Foreign currency translation adjustment	46,220					46,220
Net changes in equity attributable to noncontrolling interests	(53)
Noncontrolling Interests, End of year at Sep. 29, 2017	10,521
Total Shareholders' Equity	1,835,276
Shares issued under employee stock plans		15	3,188
Total Esterline Shareholders' Equity, End of year at Sep. 28, 2018	1,831,843	$ 6,638	751,031	(351,964)	1,732,327	(306,189)
Cumulative effect of accounting change			0
Share-based compensation expense			$ 9,514
Shares repurchased	(43,400)			$ (43,450)
Cumulative effect of accounting change	(7,682)				7,682	(7,682)
Net earnings	69,458				$ 69,458
Change in fair value of derivative financial instruments, net of tax	(13,285)					(13,285)
Change in pension and post-retirement obligations, net of tax	20,144					20,144
Foreign currency translation adjustment	(38,496)					$ (38,496)
Net changes in equity attributable to noncontrolling interests	763
Noncontrolling Interests, End of year at Sep. 28, 2018	11,284
Total Shareholders' Equity	$ 1,843,127

Consolidated Statement of Sha_2

Consolidated Statement of Shareholders' Equity and Noncontrolling Interests (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Statement Of Stockholders Equity [Abstract]
Common stock, par value	$ 0.20	$ 0.20	$ 0.20
Change in fair value of derivative financial instruments, net of tax (expense) benefit	$ 5,565	$ (4,969)	$ (4,959)
Change in pension and post-retirement obligations, net of tax (expense) benefit	$ (5,821)	$ (11,848)	$ 6,029

Accounting Policies

Accounting Policies	12 Months Ended
	Sep. 28, 2018
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. The Company’s year-end is the twelve-month period ending the last Friday of September of each year. 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% of sales in fiscal 2018 and 2017. In addition, approximately 45% of our sales in fiscal 2018 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 government 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 $685.3 million and $794.9 million at the end of fiscal 2018 and 2017, 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 28, 2018. At September 28, 2018, and September 29, 2017, the notional value of foreign currency forward contracts accounted for as a cash flow hedge was $309.0 million and $292.1 million, respectively. The notional value of the Company’s foreign currency forward contracts include $100 million related to the hedge of a portion of its net monetary assets including the embedded derivatives in our backlog at both September 28, 2018, and September 29, 2017, respectively. The fair value of these contracts was a liability of $5.4 million and an asset of $13.5 million at September 28, 2018, and September 29, 2017, 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 $261.1 million, $222.6 million, and $268.8 million as of the fiscal year ended September 28, 2018, September 29, 2017, and September 30, 2016, 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 $8.3 million loss in fiscal 2018, an $11.9 million loss in fiscal 2017, and a $19.8 million loss in fiscal 2016. 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 $57.4 million, $58.2 million, and $49.5 million for fiscal 2018, 2017, and 2016, respectively. Assets under capital leases were $47.5 million, $50.5 million, and $48.2 million for fiscal 2018, 2017, and 2016, 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. The Company 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. 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 773,624, 637,800, and 602,900 for fiscal 2018, 2017, and 2016, respectively. The weighted average number of shares outstanding used to compute basic earnings per share was 29,598,000, 29,767,000, and 29,490,000 for fiscal 2018, 2017, and 2016, respectively. The weighted average number of shares outstanding used to compute diluted earnings per share was 29,734,000, 30,003,000, and 29,764,000 for fiscal 2018, 2017, and 2016, respectively. Recent Accounting Pronouncements In March 2018 the Financial Accounting Standards Board (FASB) issued an amendment to formally codify the guidance provided by the Securities and Exchange Commission (SEC) in Staff Accounting Bulletin (SAB) 118. SAB 118 provides additional guidance allowing companies to use a one-year measurement period, similar to that used in business combinations, to account for the impacts of the Tax Cuts and Jobs Act (the Act) in their financial statements. The Company has accounted for the impacts of the Act, including the use of reasonable estimates where necessary. The Company will continue to refine its estimates throughout the measurement period. In February 2018 the FASB issued new guidance to allow a reclassification from accumulated other comprehensive income (“AOCI”) to retained earnings for stranded tax effects resulting from the Act. In the fourth quarter of fiscal 2018, the Company remeasured deferred taxes related to unrealized gains on its investment balances using the reduced tax rate. As required by U.S. GAAP, the Company recognized the net tax benefit in the provision for income taxes in the Company’s consolidated statement of operations, even though the deferred taxes were initially recognized in AOCI, which resulted in stranded tax effects. The Company elected to early adopt the standard effective June 30, 2018 and reclassified a $7.7 million net tax benefit from AOCI to retained earnings in the consolidated balance sheet. Adoption of the standard had no impact to the Company’s consolidated statements of operations or cash flows statements. In August 2017 the FASB amended its guidance on the financial reporting of hedging relationships. The new guidance eliminates the requirement to separately measure and report hedge ineffectiveness, expands permissible cash flow hedges on contractually specified components, and simplifies hedge documentation and effectiveness assessment. The guidance will be effective at the beginning of the Company’s first quarter of fiscal year 2020 and will require a modified retrospective approach on existing cash flow and net investment hedges. The presentation and disclosure requirements will be applied prospectively. The Company is currently evaluating the impact this guidance will have on the Company’s consolidated financial statements and the timing of adoption. In March 2017 the FASB issued new guidance on the presentation of the net periodic cost of post-retirement benefit programs. The new standard requires sponsors of defined benefit post-retirement 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 updated standard will have on the Company’s consolidated financial statements and related disclosures. This new standard is effective for the Company in fiscal year 2019. The amendments of this standard should be applied retrospectively for the presentation of the service cost component and the other components of net periodic benefit costs. 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 adopted this standard in fiscal year 2018. There was no impact to the Company’s financial statements as a result of adopting this standard. 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. The standard is required to be adopted on a modified retrospective basis with a cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. 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 guidance will be effective for the Company in fiscal year 2019. The Company does not expect that the retrospective adoption of this standard at the beginning of the first quarter of 2019 will have a material impact on its financial statements. 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. Entities are required to apply the provisions to the standard through a cumulative-effect adjustment to retained earnings as of the effective date. 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, using the modified retrospective method of adoption, with early adoption permitted. Revenue Recognition 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. This new guidance is expected to change the revenue recognition practices for a number of revenue streams across the Company’s businesses; the most significant will be for certain U.S. government contracts and commercial 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 new guidance is also expected to change the recognition of certain development costs that are contractually guaranteed for reimbursement by our customers, as well as the related reimbursements. Contractually guaranteed reimbursements for development efforts are currently recognized as the development activities are performed. Under the new 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 the development effort under an arrangement with contractually guaranteed reimbursement will also be deferred, up to the recoverable amount, and recognized through cost of goods sold as products are delivered to the customer. The ongoing effect of deferring contractually guaranteed reimbursements and the related costs until products are delivered to the customer is not expected to be materially different from the legacy guidance. The new standard also significantly enhances required disclosures regarding revenue and related assets and liabilities. The Company will adopt the standard at the start of the first quarter of fiscal year 2019 using the modified retrospective approach and recorded a cumulative effect adjustment to retained earnings based on the current terms and conditions of open contracts at the start of the first quarter of fiscal 2019. The Company estimated the cumulative effect of applying the standard as of the transition date will be an increase to retained earnings of approximately $6 million, net of tax, in the first quarter of fiscal 2019. The Company implemented the appropriate changes to business processes and controls to support recognition and disclosure under the new standard, including the new qualitative and quantitative disclosure that will include information on the nature, amount, timing and significant judgements impacting revenue from contracts with customers.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts	12 Months Ended
	Sep. 28, 2018
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 2018 2017 2016 Beginning balance $ 16,035 $ 17,028 $ 10,050 Charged to expense 2,936 1,647 9,690 Other 1 (486 ) - - Write-offs (2,282 ) (2,640 ) (2,712 ) $ 16,203 $ 16,035 $ 17,028 1

Inventories

Inventories	12 Months Ended
	Sep. 28, 2018
Inventory Disclosure [Abstract]
Inventories	NOTE 3: Inventories Inventories at the end of fiscal 2018 and 2017 consisted of the following: In Thousands 2018 2017 Raw materials and purchased parts $ 180,559 $ 194,034 Work in progress 164,714 167,543 Inventory costs under long-term contracts 8,791 10,648 Finished goods 103,162 105,744 $ 457,226 $ 477,969

Goodwill

Goodwill	12 Months Ended
	Sep. 28, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 4: Goodwill The following table summarizes the changes in goodwill by segment for fiscal 2018 and 2017: In Thousands Avionics & Sensors & Advanced Controls Systems Materials Total 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 Sale of business - - (7,022 ) (7,022 ) Foreign currency translation adjustment (8,491 ) (6,159 ) (1,234 ) (15,884 ) Balance, September 28, 2018 $ 447,527 $ 393,674 $ 189,466 $ 1,030,667

Intangible Assets

Intangible Assets	12 Months Ended
	Sep. 28, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 5: Intangible Assets Intangible assets at the end of fiscal 2018 and 2017 were as follows: In Thousands 2018 2017 Weighted Gross Gross Average Years Carrying Accum. Carrying Accum. Useful Life Amount Amort. Amount Amort. Amortized Intangible Assets: Programs 16 $ 603,403 $ 361,317 $ 625,470 $ 339,920 Core technology 11 9,977 8,283 15,926 13,123 Patents and other 12 88,335 66,425 89,736 60,335 Total $ 701,715 $ 436,025 $ 731,132 $ 413,378 Indefinite-lived Intangible Assets: Trademarks $ 40,395 $ 41,412 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 $47.9 million, $44.2 million, and $49.4 million in fiscal 2018, 2017, and 2016, respectively. Estimated amortization expense related to intangible assets for each of the next five fiscal years is as follows: In Thousands Fiscal Year 2019 $ 43,720 2020 41,502 2021 40,331 2022 34,977 2023 29,505

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Sep. 28, 2018
Payables And Accruals [Abstract]
Accrued Liabilities	NOTE 6: Accrued Liabilities Accrued liabilities at the end of fiscal 2018 and 2017 consisted of the following: In Thousands 2018 2017 Payroll and other compensation $ 120,434 $ 120,428 Commissions 4,170 4,442 Casualty and medical 16,999 16,067 Interest 6,445 6,592 Warranties 14,485 14,689 State and other tax accruals 6,666 5,222 Customer deposits 15,540 20,593 Deferred revenue 21,036 18,666 Contract reserves 4,682 5,109 Forward foreign exchange contracts 7,040 4,387 Litigation reserves 1,633 1,454 Environmental reserves 1,141 645 Deferred rent 1,321 1,645 Other 11,138 10,068 $ 232,730 $ 230,007 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 2018 2017 Balance, beginning of year $ 14,689 $ 13,365 Warranty costs incurred (2,146 ) (1,875 ) Product warranty accrual 7,613 4,658 Release of reserves (5,398 ) (1,907 ) Foreign currency translation adjustment (273 ) 448 Balance, end of year $ 14,485 $ 14,689

Retirement Benefits

Retirement Benefits	12 Months Ended
	Sep. 28, 2018
Compensation And Retirement Disclosure [Abstract]
Retirement Benefits	NOTE 7: Retirement Benefits Approximately 50% 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 Electonrics, Inc. (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 $298.4 million and $308.6 million, respectively, with plan assets of $304.7 million as of September 28, 2018. The underfunded status for the Esterline plans is $3.9 million at September 28, 2018, of which $21.2 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 2018 and 2017. There is no funding requirement for fiscal 2019 for the qualified U.S. pension plans maintained by Esterline. The accumulated benefit obligation and projected benefit obligation for the CMC plans are $133.7 million and $134.6 million, respectively, with plan assets of $140.1 million as of September 28, 2018. The funded status for these CMC plans is $5.5 million at September 28, 2018. Contributions to the CMC plans totaled $4.5 million and $3.5 million in fiscal 2018 and 2017, respectively. The expected funding requirement for fiscal 2019 for the CMC plans is $4.5 million. The accumulated benefit obligation and projected benefit obligation for the other non-U.S. plans are $41.1 million and $52.2 million, respectively, with plan assets of $25.0 million as of September 28, 2018. The underfunded status for these other non-U.S. plans is $27.2 million at September 28, 2018. Contributions to the other non-U.S. plans totaled $3.2 million and $1.8 million in fiscal 2018 and 2017, respectively. The expected funding requirement for fiscal 2019 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 2018 2017 2018 2017 2018 2017 Principal assumptions as of year end: Discount rate 4.35 % 3.75% 3.84 % 3.76% 1.50 - 9.75% 1.40 - 8.75% Rate of increase in future compensation levels 4.48 % 4.48% 2.75 % 2.75% 3.20 - 10.31% 2.96 - 10.29% Assumed long-term rate of return on plan assets 7.00 % 7.00% 5.34 % 5.19% 3.00 - 7.50% 3.25 - 8.25% Esterline U.S. CMC Post-Retirement Post-Retirement Pension Plans Pension Plans 2018 2017 2018 2017 Principal assumptions as of year end: Discount rate 4.35 % 3.75% 3.48 % 3.51% Initial weighted average health care trend rate 6.00 % 6.00% 5.70 % 5.80% Ultimate weighted average health care trend rate 6.00 % 6.00% 4.10 % 4.10% 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 $12.8 million or increased $13.5 million, respectively. Had the discount rate increased or decreased by 25 basis points, fiscal 2018 pension expense would have decreased $0.9 million or increased $0.8 million, respectively. Had the expected return on assets increased or decreased by 25 basis points, fiscal 2018 pension expense would have decreased $1.1 million or increased $1.1 million, respectively. Management is not aware of any legislative or other initiatives or circumstances that will significantly impact the Company’s pension obligations in fiscal 2019. 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 $1.3 million. A 100 basis points decrease in the health care trend rate would decrease the post-retirement benefit obligation by $1.1 million. Assuming all other assumptions are held constant, the estimated effect on fiscal 2018 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 3.00% to 7.50% assumed long-term rate of return on plan assets is considered to be appropriate. Allocations by investment type are as follows: Actual Target 2018 2017 Plan assets allocation as of fiscal year end: Equity securities 35 - 70% 59.5 % 58.4 % Debt securities 30 - 65% 33.9 % 35.3 % Cash 0% 6.6 % 6.3 % Total 100.0 % 100.0 % The following table presents the fair value of the Company’s Pension Plan assets as of September 28, 2018, 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 $ 121,689 $ - $ 121,689 U.S. Equity Securities 61,227 - 61,227 Non-U.S. Equity Securities 47,505 - 47,505 Commingled Trust Funds - Non-U.S. Securities - 48,983 48,983 Fixed Income Securities: Commingled Trust Funds - Fixed Income - 81,081 81,081 Non-U.S. Foreign Commercial and Government Bonds - 78,379 78,379 Cash and Cash Equivalents 30,937 - 30,937 Total $ 261,358 $ 208,443 $ 469,801 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 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 2018 2017 2016 2018 2017 2016 Components of Net Periodic Cost Service cost $ 15,790 $ 15,108 $ 12,861 $ 361 $ 385 $ 342 Interest cost 17,057 15,553 18,095 402 335 473 Expected return on plan assets (27,918 ) (25,866 ) (24,491 ) - - - Settlement - 21 2 - - - Amortization of prior service cost 499 490 487 (5 ) (5 ) (17 ) Amortization of actuarial (gain) loss 3,275 7,643 6,590 - - - Net periodic cost (benefit) $ 8,703 $ 12,949 $ 13,544 $ 758 $ 715 $ 798 The funded status of the defined benefit pension and post-retirement plans at the end of fiscal 2018 and 2017 were as follows: In Thousands Defined Benefit Post-Retirement Pension Plans Benefit Plans 2018 2017 2018 2017 Benefit Obligations Beginning balance $ 509,256 $ 505,298 $ 13,542 $ 13,236 Currency translation adjustment (5,735 ) 9,340 (450 ) 665 Service cost 15,790 15,108 361 385 Interest cost 17,057 15,553 402 335 Plan participants contributions 553 318 - - Actuarial (gain) loss (16,124 ) (11,420 ) (349 ) (529 ) Other adjustments (230 ) (1,254 ) - - Benefits paid (25,180 ) (23,687 ) (586 ) (550 ) Ending balance $ 495,387 $ 509,256 $ 12,920 $ 13,542 Plan Assets - Fair Value Beginning balance $ 457,575 $ 425,781 $ - $ - Currency translation adjustment (5,297 ) 8,170 - - Realized and unrealized gain (loss) on plan assets 33,859 41,566 - - Plan participants contributions 553 318 - - Company contribution 9,086 6,681 586 550 Other adjustments 474 - - - Expenses paid (1,269 ) (1,254 ) - - Benefits paid (25,180 ) (23,687 ) (586 ) (550 ) Ending balance $ 469,801 $ 457,575 $ - $ - Funded Status Fair value of plan assets $ 469,801 $ 457,575 $ - $ - Benefit obligations (495,387 ) (509,256 ) (12,920 ) (13,542 ) Net amount recognized $ (25,586 ) $ (51,681 ) $ (12,920 ) $ (13,542 ) Amount Recognized in the Consolidated Balance Sheet Non-current asset $ 22,776 $ 4,267 $ - $ - Current liability (2,795 ) (1,840 ) (732 ) (669 ) Non-current liability (45,567 ) (54,108 ) (12,188 ) (12,873 ) Net amount recognized $ (25,586 ) $ (51,681 ) $ (12,920 ) $ (13,542 ) Amounts Recognized in Accumulated Other Comprehensive Income Net actuarial loss (gain) $ 52,659 $ 78,713 $ 118 $ 476 Prior service cost 3,040 2,593 - - Ending balance $ 55,699 $ 81,306 $ 118 $ 476 The accumulated benefit obligation for all pension plans was $473.2 million at September 28, 2018, and $486.0 million at September 29, 2017. 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 2019 $ 30,199 2020 31,062 2021 33,024 2022 33,647 2023 35,142 2024 - 2028 183,504 Employees may participate in certain defined contribution plans. The Company’s contribution expense under these plans totaled $10.1 million in both fiscal 2018 and 2017, and $10.7 million in fiscal 2016, 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%.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Sep. 28, 2018
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 2018 and 2017: In Thousands Level 2 2018 2017 Assets: Derivative contracts designated as hedging instruments $ 1,374 $ 13,932 Derivative contracts not designated as hedging instruments 38 284 Embedded derivatives 1,296 746 Liabilities: Derivative contracts designated as hedging instruments $ 6,756 $ 464 Derivative contracts not designated as hedging instruments 1,026 2,440 Embedded derivatives 684 2,239 In Thousands Level 3 2018 2017 Assets: Estimated value of assets held for sale $ 4,225 $ 19,835 Liabilities: Estimated value of liabilities held for sale $ 144 $ 8,908 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. 28, 2018
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 28, 2018. 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 28, 2018, and September 29, 2017, the Company had outstanding foreign currency forward exchange contracts principally to sell U.S. dollars with notional amounts of $452.0 million and $406.9 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 2018 and 2017 consisted of: In Thousands Fair Value Classification 2018 2017 Foreign Currency Forward Exchange Contracts: Other current assets $ 1,176 $ 11,433 Other assets 236 2,783 Accrued liabilities 6,643 2,506 Other liabilities 1,139 398 Embedded Derivative Instruments: Other current assets $ 1,050 $ 604 Other assets 246 142 Accrued liabilities 398 1,657 Other liabilities 286 582 The effect of derivative instruments on the Consolidated Statement of Operations and Comprehensive Income (Loss) for fiscal 2018 and 2017 consisted of: Fair Value Hedges The Company recognized the following gains (losses) on contracts designated as fair value hedges and embedded derivatives: In Thousands 2018 2017 Gain (Loss) Fair Value Hedges: Recognized in cost of sales $ (1,448 ) $ 1,110 Recognized in selling, general & administrative (1,486 ) 890 Embedded derivatives: Recognized in sales $ 300 $ (1,709 ) Cash Flow Hedges The Company recognized the following gains (losses) on contracts designated as cash flow hedges: In Thousands 2018 2017 Gain (Loss) Foreign currency forward exchange contracts: Recognized the effective portion in AOCI $ (26,544 ) $ 26,093 Reclassified from AOCI into sales 7,694 (8,310 ) Net Investment Hedges The Company recognized the following gains (losses) on contracts designated as net investment hedges: In Thousands 2018 2017 Gain (Loss) 2023 Notes and Accrued Interest: Recognized in AOCI $ 6,823 $ (19,016 ) During fiscal 2018 and 2017, the Company recorded gains of $3.4 million and $5.8 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 2018 and 2017. 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 2018 and 2017. Amounts included in AOCI are reclassified into earnings when the hedged transaction settles. The Company expects to reclassify approximately $4.8 million of net loss into earnings in fiscal year 2019. The maximum duration of a foreign currency cash flow hedge contract at September 28, 2018, is 24 months.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 28, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 10: Income Taxes Income tax expense (benefit) from continuing operations for fiscal 2018, 2017 and 2016 consisted of: In Thousands 2018 2017 2016 Current U.S. Federal $ 46,421 $ 2,914 $ 13,848 State (120 ) 146 (852 ) Foreign 43,868 38,179 30,409 90,169 41,239 43,405 Deferred U.S. Federal 4,750 2,744 (6,893 ) State 348 (157 ) 2,060 Foreign (11,440 ) (10,801 ) (16,715 ) (6,342 ) (8,214 ) (21,548 ) Income tax expense $ 83,827 $ 33,025 $ 21,857 U.S. and foreign components of earnings from continuing operations before income taxes for fiscal 2018, 2017 and 2016 were: In Thousands 2018 2017 2016 U.S. $ 42,507 $ 39,119 $ 66,036 Foreign 111,069 114,275 69,989 Earnings from continuing operations before income taxes $ 153,576 $ 153,394 $ 136,025 Primary components of the Company’s deferred tax assets and liabilities at the end of the fiscal 2018 and 2017 resulted from temporary tax differences associated with the following: In Thousands 2018 2017 Reserves and liabilities $ 35,258 $ 52,632 Loss carryforwards 37,850 53,175 Tax credit carryforwards 35,308 39,078 Employee benefits 10,197 12,720 Retirement benefits 6,086 14,907 Non-qualified stock options 7,470 10,937 Hedging activities 2,614 - Other 3,105 3,940 Total deferred tax assets 137,888 187,389 Less valuation allowance (27,118 ) (45,601 ) Total deferred tax assets, net of valuation allowance 110,770 141,788 Depreciation and amortization (18 ) (6,503 ) Intangibles and amortization (85,072 ) (111,196 ) Deferred costs (3,697 ) (5,668 ) Hedging activities - (2,450 ) Other (6,874 ) (3,156 ) Total deferred tax liabilities (95,661 ) (128,973 ) Net deferred tax assets (liabilities) $ 15,109 $ 12,815 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 in each of the jurisdictions in which the Company does business. Due to the subjectivity and complexity of the interpretations of the tax laws 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 of $106.8 million will begin to expire in fiscal 2020 if not utilized. The foreign net operating loss of $45.4 million 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 $0.5 million, $2.1 million, and $0.6 million in fiscal 2018, 2017, and 2016, respectively. A reconciliation of the U.S. federal statutory income tax rate to the effective income tax rate for fiscal 2018, 2017 and 2016 was as follows: 2018 2017 2016 U.S. statutory income tax rate 24.6 % 35.0 % 35.0 % Foreign taxes -1.6 % -1.5 % -10.3 % Difference in foreign tax rates 4.2 % -4.2 % -4.4 % Mandatory repatriation tax 25.5 % 0.0 % 0.0 % Revaluation of deferred tax assets 4.4 % 0.0 % 0.0 % Unremitted earnings 2.3 % 0.0 % 0.0 % Change in foreign tax rates and laws 0.3 % -2.9 % 0.0 % Research and development credits -2.3 % -3.5 % -5.2 % Domestic manufacturing deduction -1.0 % -0.3 % -1.0 % Net change in tax reserves 0.1 % -0.3 % -0.2 % State income taxes -0.1 % 0.5 % 0.2 % Valuation allowance -3.4 % -0.3 % 0.8 % Subpart F income 0.7 % 0.5 % 0.7 % Other, net 0.9 % -1.5 % 0.5 % Effective income tax rate 54.6 % 21.5 % 16.1 % The Tax Cuts and Jobs Act (the Act) was enacted on December 22, 2017. The Act reduces the U.S. federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign sourced earnings. The increase in the year-over-year effective tax rate for fiscal 2018 is primarily attributable to the Act. The SEC recognized that a company’s review of certain income tax effects of the Act may be incomplete at the time financial statements are issued. Accordingly, the SEC issued Staff Accounting Bulletin 118, which provides that if a company does not have the necessary information available for certain effects of the Act, the Company may record provisional numbers and adjust those amounts during the measurement period not to extend beyond one year. At September 28, 2018, the Company had not completed the accounting for the tax effects of enactment of the Act; however, in certain cases, as described below, the Company made a reasonable estimate of the effects on its existing deferred tax balances, the one-time transition tax, and unremitted foreign earnings. During fiscal 2018, the Company recorded a provisional net charge of $49.9 million related to the Act based on reasonable estimates for those tax effects. Due to the timing of the enactment and the complexity in applying the provisions of the Act, the provisional net charge is subject to revisions as the Company continues to complete the analysis of the Act, collect and prepare necessary data, and interpret any additional guidance issued by the U.S. Treasury Department, Internal Revenue Service (“IRS”), FASB, and other standard-setting and regulatory bodies. Adjustments may materially impact the Company’s provision for income taxes and effective tax rate in the period in which the adjustments are made. The Company’s accounting for the estimated tax effects of the Act will be completed during the measurement period, which is not expected to extend beyond one year from the enactment date. The impacts of the Company’s estimates are described further below. Provisional Amounts U.S. Deferred Tax Assets and Liabilities The Company remeasured certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21%. However, the Company is still analyzing certain aspects of the Act and refining its calculations, including evaluation of limits on employee remuneration, which could affect the measurement of these balances or potentially give rise to new deferred tax amounts. The provisional amount recorded related to the remeasurement of the deferred tax balance was $7.2 million. Foreign Tax Effects The Company recorded an estimated $39.2 million charge in fiscal 2018 related to the transition tax, which was included in the provision for income taxes in the consolidated income statements and income taxes in the consolidated balance sheets. The Company has not yet completed the accounting for the transition tax as the analysis of deferred foreign income is not complete. To calculate the transition tax, the Company estimated the deferred foreign income for fiscal 2018 because these tax returns are not complete or due. Fiscal 2018 taxable income will be known once the respective tax returns are completed and filed. In addition, U.S. and foreign audit settlements may significantly impact the estimated transition tax. The impact of the U.S. and foreign audits on the transition tax will be known as the audits are concluded. The Act subjects a U.S. corporation to tax on its Global Intangible Low Taxed Income (GILTI). Due to the complexity of the new GILTI tax rules, the Company is continuing to evaluate this provision of the Act and the application of GAAP. Under GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into the measurement of deferred taxes. The Company elected the current period expense method and has not reflected any corresponding deferred tax assets and liabilities associated with GILTI in the table of deferred income tax assets and liabilities. On August 9, 2018, the Department of Treasury published in the Federal Register proposed regulations relating to the transition tax imposed by the Act. On October 10, 2018, the Department of Treasury published in the Federal Register proposed regulations relating to GILTI imposed by the Act. Once published in the Federal Register, the proposed regulations are subject to a 60-day comment period. Final regulations are expected to be issued after consideration of comments. The Company is currently evaluating the impact of the proposed regulations. In February 2018, the FASB issued new guidance to allow a reclassification from accumulated other comprehensive income (“AOCI”) to retained earnings for stranded tax effects resulting from the Act. In the fourth quarter of fiscal 2018, the Company remeasured deferred taxes related to pension and post-retirement obligations using the reduced tax rate. As required by U.S. GAAP, the Company recognized the net tax benefit in the provision for income taxes in the Company’s consolidated statement of operations, even though the deferred taxes were initially recognized in AOCI, which resulted in stranded tax effects. The Company elected to early adopt the standard effective June 30, 2018 and reclassified a $7.7 million net tax benefit from AOCI to retained earnings in the consolidated balance sheet. Adoption of the standard had no impact to the Company’s consolidated statements of operations or cash flows statements. Deferred Tax Liability Associated with Certain Unremitted Earnings The Company recorded a provisional amount of $3.5 million of tax expense on the Company’s foreign earnings, which previously had been deferred from U.S. income tax. The provisional amounts may change as new information becomes available, as the Act continues to be interpreted and as new technical guidance is issued. The amount of undistributed foreign earnings which the Company remains indefinitely reinvested at September 28, 2018, is approximately $483.0 million. 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 2018, 2017 and 2016 is as follows: In Thousands 2018 2017 2016 Unrecognized tax benefits as of the beginning of year $ 8,848 $ 7,877 $ 11,389 Unrecognized gross benefit change: Gross increase due to prior-period adjustments - 1,608 445 Gross decrease due to prior-period adjustments (2,140 ) - (475 ) Gross increase due to current-period adjustments 738 853 1,475 Gross decrease due to settlements with taxing authorities (240 ) - (2,068 ) Gross decrease due to a lapse of the statute of limitations (1,122 ) (1,490 ) (2,889 ) Total change in unrecognized gross benefit (2,764 ) 971 (3,512 ) Unrecognized tax benefits as of the end of the fiscal year $ 6,084 $ 8,848 $ 7,877 Unrecognized tax benefits that, if recognized, would impact the effective tax rate $ 5,240 $ 4,888 $ 6,626 Statement of operations: Total amount of interest income (expense) included in income tax expense $ (289 ) $ 33 $ (308 ) Recognized in the statement of financial position: Total amount of accrued interest included in income taxes payable $ 326 $ 616 $ 583 During the next 12 months it is reasonably possible that approximately $0.8 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 2014 and prior Belgium 2015 and prior Canada 2010 and prior France 2013 and prior United Kingdom 2015 and prior

Debt

Debt	12 Months Ended
	Sep. 28, 2018
Debt Disclosure [Abstract]
Debt	NOTE 11: Debt Long-term debt at the end of fiscal 2018 and 2017 consisted of the following: In Thousands 2018 2017 U.S. credit facility $ - $ 50,000 U.S. Term Loan, due April 2020 180,000 225,000 3.625% Senior Notes, due April 2023 382,965 389,862 Government refundable advances 43,873 45,549 Debt issuance costs (3,680 ) (4,654 ) Obligation under capital leases 69,310 71,091 672,468 776,848 Less current maturities 17,546 17,424 Carrying amount of long-term debt $ 654,922 $ 759,424 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 28, 2018, the Company had no outstanding balance under the secured credit facility. An additional $15.1 million of unsecured foreign currency credit facilities have been extended by foreign banks for a total of $515.1 million available companywide. Available credit under the above credit facilities was $498.9 million at fiscal 2018 year end, when reduced by letters of credit of $16.2 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 28, 2018, the interest rate was LIBOR plus 1.50%, which equaled 3.75%. 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 notes are designated as a net investment hedge and translated to U.S. dollars each period, with the associated gains or losses recorded to AOCI. 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, in whole or in part, 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 $392.1 million and $403.2 million as of September 28, 2018, and September 29, 2017, 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. 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 estimated repayment of this advance is based on year-over-year revenue growth of specific CMC’s commercial aviation specific product lines from 2013 to 2027. Imputed interest on the advance was negative 1.65% at September 28, 2018 resulting from future year-over-year revenue growth being lower than previously estimated . 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 $67.1 million as of September 28, 2018. As of September 28, 2018, 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 2019 $ 23,228 2020 178,426 2021 11,046 2022 12,736 2023 395,881 2024 and thereafter 113,613 Total 734,930 Less: Debt issuance costs 3,680 Amount representing interest on capital leases 58,782 Total long-term debt $ 672,468 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 28, 2018.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 28, 2018
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 $17.9 million, $17.7 million and $19.0 million in fiscal 2018, 2017, and 2016, respectively. At September 28, 2018, the Company’s rental commitments for noncancelable operating leases with a duration in excess of one year were as follows: In Thousands Fiscal Year 2019 $ 12,592 2020 9,127 2021 6,982 2022 4,491 2023 4,301 2024 and thereafter 3,982 Total $ 41,475 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 28, 2018, 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 $ 776,221 $ 714,048 $ 61,540 $ 633 $ - 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. 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. On August 6, 2018 an accidental release of hazardous material occurred at the Company’s Valencia, California plant. The accident resulted in plant employees seeking medical treatment and a suspension of activities at the plant during remediation. Facility cleanup costs totaled $2.5 million in the fourth quarter of fiscal 2018, net of insurance recoveries. The Company is a party to other 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. Approximately 679 U.S.-based employees, or 17% 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. 28, 2018
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 2018, 2017, and 2016 was $9.5 million, $9.3 million, and $14.0 million, respectively. The total income tax benefit recognized in the income statement for the share-based compensation arrangement for fiscal 2018, 2017, and 2016 was $1.5 million, $2.3 million, and $3.6 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 2018, employees purchased 20,340 shares at a fair market value price of $73.81 per share. As of September 28, 2018, deductions aggregating $0.4 million were accrued for the purchase of shares on December 15, 2018. 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 2018, the Company had reserved 128,110 shares for issuance under its employee share-save scheme for U.K. employees, leaving a balance of 438,111 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 20,981, 11,338 and 70,673 options in fiscal 2018, 2017, and 2016, respectively. The weighted-average grant date fair value of options granted in fiscal 2018 was $68.83 per share. During fiscal 2018, 609 options were exercised at a weighted average exercise price of $60.65. 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. 2018 2017 2016 Volatility 38.89% 35.58% 33.21% Risk-free interest rate 1.98% 1.75% 1.19% 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 2018, the Company had 3,539,345 shares reserved for issuance to officers and key employees, of which 2,119,505 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 2018 and 2017 was $30.80 per share and $32.72 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. Forfeitures of stock options are recognized when the forfeitures occur. 2018 2017 2016 Volatility 34.32% 34.97 - 35.42% 33.06 - 40.52% Risk-free interest rate 2.15 - 2.47% 1.98 - 2.51% 1.61 - 2.24% 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: 2018 2017 2016 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 1,077,188 $ 82.30 1,391,906 $ 72.11 1,363,921 $ 68.04 Granted 243,680 77.28 242,200 81.60 221,200 90.16 Exercised (27,413 ) 58.69 (492,968 ) 51.70 (112,790 ) 48.61 Forfeited/cancelled (89,125 ) 88.93 (63,950 ) 93.73 (80,425 ) 85.73 Outstanding, end of year 1,204,330 $ 81.33 1,077,188 $ 82.30 1,391,906 $ 72.11 Exercisable, end of year 707,725 $ 80.46 594,863 $ 76.64 918,706 $ 61.03 The aggregate intrinsic value of the option shares outstanding and exercisable at September 28, 2018, was $15.7 million and $10.6 million, respectively. The number of option shares vested or that were expected to vest at September 28, 2018, was 1.2 million and the aggregate intrinsic value was $15.7 million. The weighted average exercise price and weighted average remaining contractual term of option shares vested or that were expected to vest at September 28, 2018, was $81.33 and 6.0 years, respectively. The weighted-average remaining contractual term of option shares currently exercisable is 4.5 years as of September 28, 2018. The table below presents stock activity related to stock options exercised in fiscal 2018 and 2017: In Thousands 2018 2017 2016 Proceeds from stock options exercised $ 1,609 $ 28,116 $ 8,175 Tax benefits related to stock options exercised 109 2,271 406 Intrinsic value of stock options exercised 582 19,223 3,195 Total unrecognized compensation expense for stock options that have not vested as of September 28, 2018, is $6.3 million, which will be recognized over a weighted average period of 2.0 years. The following table summarizes information for stock options outstanding at September 28, 2018: Options Outstanding Options Exercisable Weighted Average Weighted Weighted Remaining Average Average Range of Exercise Prices Shares Life (years) Price Shares Price $ 41.00 - 55.00 102,250 2.4 $ 48.08 102,250 $ 48.08 55.01 - 65.00 131,875 2.3 62.69 131,875 62.69 65.01 - 75.00 260,405 7.8 70.22 62,675 68.20 75.01 - 85.00 237,475 7.2 82.10 98,075 81.04 85.01 - 100.00 324,800 6.5 94.50 197,350 95.15 100.01 - 117.53 147,525 5.8 110.40 115,500 110.45 Restricted Stock Units The Company granted 45,985, 37,100 and 37,000 restricted stock units (RSUs) during fiscal 2018, 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: 2018 2017 2016 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 85,558 $ 86.41 100,178 $ 90.07 117,281 $ 85.95 Granted 45,985 86.26 37,100 76.83 37,000 84.70 Vested (22,466 ) 105.19 (44,520 ) 85.80 (48,053 ) 75.35 Forfeited/cancelled (8,650 ) 88.86 (7,200 ) 91.71 (6,050 ) 94.58 Non-vested, end of year 100,427 $ 81.93 85,558 $ 86.41 100,178 $ 90.07 Total unrecognized compensation expense for RSUs that have not vested as of September 28, 2018, is $3.4 million, which will be recognized over a weighted average period of 1.9 years. The table below presents stock activity related to RSUs vested in fiscal 2018 and 2017: In Thousands 2018 2017 2016 Tax benefits related to RSUs vested $ 304 $ 1 $ 162 Intrinsic value of RSUs vested 1,666 3,631 3,847 Performance Shares The Company granted 33,700 and 43,650 performance share plan (PSP) shares during fiscal 2018 and 2017, 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: 2018 2017 2016 Non-vested, beginning of year 118,950 89,275 34,700 Granted 33,700 43,650 56,275 Vested - - - Forfeited/cancelled (37,567 ) (13,975 ) (1,700 ) Non-vested, end of year 115,083 118,950 89,275

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Sep. 28, 2018
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 2018, there were no shares of preferred stock or serial preferred stock outstanding. Changes in outstanding common shares are summarized as follows: 2018 2017 Shares Outstanding Shares issued, beginning of year 33,117,473 32,564,252 Shares issued under share-based compensation plans 72,994 553,221 Shares issued, end of year 33,190,467 33,117,473 Treasury stock purchased, beginning of year (3,135,927 ) (3,135,927 ) Treasury stock purchased (601,400 ) - Treasury stock purchased, end of year (3,737,327 ) (3,135,927 ) Shares outstanding, end of year 29,453,140 29,981,546 In June 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. In fiscal 2018 there were 601,400 shares repurchased at an average price of $72.25, for an aggregate purchase price of $43.4 million. There were no shares repurchased in fiscal 2017. Since the program began, the Company has repurchased 3,737,327 shares for an aggregate purchase price of $352.0 million, with $48.0 million in shares remaining available for repurchased in the future. The components of Accumulated Other Comprehensive Loss: In Thousands 2018 2017 Unrealized gain (loss) on derivative contracts $ (5,381 ) $ 13,469 Tax effect 1,673 (3,892 ) (3,708 ) 9,577 Pension and post-retirement obligations (55,817 ) (81,782 ) Tax effect 22,135 27,956 (33,682 ) (53,826 ) Cumulative effect of accounting change (7,682 ) - Currency translation adjustment (261,117 ) (222,621 ) Accumulated other comprehensive loss $ (306,189 ) $ (266,870 )

Restructuring

Restructuring	12 Months Ended
	Sep. 28, 2018
Restructuring And Related Activities [Abstract]
Restructuring	NOTE 15: 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. 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 2018 and 2017.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Sep. 28, 2018
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	NOTE 16: 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. The Company incurred an after-tax gain (loss) of $2.1 million, $(2.1) million and $(8.4) million in fiscal 2018, 2017 and 2016, respectively, on the assets held for sale and sale of discontinued operations. 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. 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 Company has been paid $0.9 million in deferred compensation since the sale of these assets. As of September 28, 2018, there are no further earn-out payments expected. 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. In fiscal 2018 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. On September 28, 2018, the Company sold the land and building of Wallop for 1.8 million British pounds. 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%. At September 28, 2018, the only remaining asset held for sale was a building formerly used by Eclipse. The building was sold on October 31, 2018 for $4.3 million. The Company recorded an expense related to environmental remediation at a previously sold business for which the Company provided indemnification of $0.1 million in fiscal 2018, $0.9 million in fiscal 2017, and $0.8 million in fiscal 2016. The liability for this environmental obligation was $0.1 million at both September 28, 2018, and September 29, 2017. The results of discontinued operations for the last three years were as follows: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2018 Net Sales $ - $ - $ - $ - $ - Operating earnings (loss) (396 ) - (632 ) (142 ) (1,170 ) Tax expense (benefit) 286 - (2,084 ) (37 ) (1,835 ) Income (loss) from discontinued operations $ (682 ) $ - $ 1,452 $ (105 ) $ 665 Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (287 ) $ - $ - $ - $ (287 ) Gain (loss) on sale of discontinued operations - - 2,404 - 2,404 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 )

Business Segment Information

Business Segment Information	12 Months Ended
	Sep. 28, 2018
Segment Reporting [Abstract]
Business Segment Information	NOTE 17: 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: In Thousands 2018 2017 2016 Sales Avionics & Controls $ 861,543 $ 840,777 $ 861,636 Sensors & Systems 766,065 724,373 695,712 Advanced Materials 407,231 435,154 436,105 $ 2,034,839 $ 2,000,304 $ 1,993,453 Earnings from Continuing Operations Avionics & Controls $ 103,883 $ 91,040 $ 80,521 Sensors & Systems 85,214 86,902 82,466 Advanced Materials 71,298 73,891 74,515 Segment Earnings 260,395 251,833 237,502 Corporate expense (77,816 ) (68,758 ) (71,753 ) Interest income 1,912 527 367 Interest expense (30,915 ) (30,208 ) (30,091 ) $ 153,576 $ 153,394 $ 136,025 In Thousands 2018 2017 2016 Capital Expenditures Avionics & Controls $ 9,805 $ 19,315 $ 36,423 Sensors & Systems 1 24,264 22,804 14,319 Advanced Materials 2 18,452 14,247 15,868 Corporate 771 1,674 1,862 $ 53,292 $ 58,040 $ 68,472 Depreciation and Amortization Avionics & Controls $ 41,668 $ 40,853 $ 38,909 Sensors & Systems 44,681 41,722 40,399 Advanced Materials 17,625 18,559 18,691 Discontinued Operations - - 12 Corporate 2,750 2,636 2,247 $ 106,724 $ 103,770 $ 100,258 In Thousands 2018 2017 2016 Identifiable Assets Avionics & Controls $ 1,346,689 $ 1,382,176 $ 1,302,441 Sensors & Systems 1,131,842 1,139,676 1,140,017 Advanced Materials 455,263 504,965 498,442 Discontinued Operations 6,950 21,192 29,488 Corporate 3 96,173 72,004 59,002 $ 3,036,917 $ 3,120,013 $ 3,029,390 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 $0.1 million, $3.5 million and $3.3 million in fiscal 2018, 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: In Thousands 2018 2017 2016 Sales 1 Domestic Unaffiliated customers - U.S. $ 813,732 $ 824,796 $ 837,939 Unaffiliated customers - export 187,695 199,494 172,209 Intercompany 35,543 55,338 77,472 1,036,970 1,079,628 1,087,620 Canada Unaffiliated customers 188,572 181,778 183,832 Intercompany 6,063 8,449 3,378 194,635 190,227 187,210 France Unaffiliated customers 448,709 413,641 398,909 Intercompany 70,988 56,824 51,461 519,697 470,465 450,370 United Kingdom Unaffiliated customers 221,567 212,825 237,134 Intercompany 29,127 24,969 25,100 250,694 237,794 262,234 All other Foreign Unaffiliated customers 174,564 167,770 163,430 Intercompany 187,749 185,192 167,565 362,313 352,962 330,995 Eliminations (329,470 ) (330,772 ) (324,976 ) $ 2,034,839 $ 2,000,304 $ 1,993,453 In Thousands 2018 2017 2016 Segment Earnings 2 Domestic $ 127,173 $ 118,648 $ 130,440 Canada 37,014 26,521 8,659 France 62,474 63,633 61,121 United Kingdom 20,761 22,950 25,646 All other foreign 12,973 20,081 11,636 $ 260,395 $ 251,833 $ 237,502 2018 2017 2016 Identifiable Assets 3 Domestic $ 979,917 $ 1,049,747 $ 1,055,021 Canada 507,687 499,418 450,047 France 752,856 753,854 770,593 United Kingdom 379,292 405,423 394,811 All other foreign 320,992 339,567 299,916 $ 2,940,744 $ 3,048,009 $ 2,970,388 1 Based on country from which the sale originated and the sale was recorded. 2 Before corporate expense, shown on page 80. 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 14.7% and 7.1%, respectively, in fiscal 2018 and 6.0% of consolidated sales. 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. Product lines contributing sales of 10% or more of total sales in any of the last three fiscal years were as follows: 2018 2017 2016 Connectors 17% 16% 16% Avionics 16% 16% 16%

Subsequent Event

Subsequent Event	12 Months Ended
	Sep. 28, 2018
Subsequent Events [Abstract]
Subsequent Event	NOTE 18: Subsequent Event On October 9, 2018, the Company entered into the Merger Agreement providing for the acquisition of the Company by TransDigm. If the Merger is consummated, we will become a wholly owned subsidiary of TransDigm. Each Company shareholder will receive $122.50 per share in cash, subject to any withholding taxes. The Merger, which is expected to close in 2019, is subject to the receipt of approval by the Company’s shareholders, certain required regulatory or foreign investment approvals, and the satisfaction of certain other customary closing conditions. The Merger Agreement includes termination provisions for both the Company and TransDigm. Under the Merger Agreement, the Company may be required to pay a termination fee of $128.9 million if the Merger Agreement is terminated under certain circumstances described in the Merger Agreement, including if the Company terminates the Merger Agreement, prior to receiving shareholder approval, in order to enter into a definitive acquisition agreement regarding an alternative acquisition proposal. The Merger Agreement and the First Amendment to the Merger Agreement, which have been filed as exhibits to the Company’s Current Reports on Form 8-K filed with the SEC on October 10, 2018, and October 11, 2018, respectively. The Company incurred $7.2 million of Merger-related costs for the year ended September 28, 2018.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Sep. 28, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	NOTE 19: Quarterly Financial Data (Unaudited) Condensed Consolidated Statements of Operations First Second Third Fourth Full In Thousands, Except Per Share Amounts Quarter Quarter Quarter Quarter Year 2018 Net Sales $ 482,045 $ 517,629 $ 499,871 $ 535,294 $ 2,034,839 Cost of Sales 333,709 353,902 329,951 350,969 1,368,531 Gross Profit 148,336 163,727 169,920 184,325 666,308 Selling, general & administrative 98,886 101,242 97,878 89,225 387,231 Research, development and engineering 25,842 24,725 22,830 17,472 90,869 Operating Earnings from Continuing Operations 26,633 33,924 48,292 73,730 182,579 Income Tax Expense (Benefit) 1 53,789 2,079 11,094 16,865 83,827 Earnings from Continuing Operations (34,815 ) 23,954 29,717 49,937 68,793 Earnings (Loss) from Discontinued Operations (166 ) (77 ) (1,894 ) 2,802 665 Net Earnings $ (34,981 ) $ 23,877 $ 27,823 $ 52,739 $ 69,458 Earnings (Loss) Per Share Attributable to Esterline - Basic: Continuing operations $ (1.16 ) $ 0.81 $ 1.01 $ 1.69 $ 2.33 Discontinued operations (0.01 ) - (0.06 ) 0.10 0.02 Earnings Per Share $ (1.17 ) $ 0.81 $ 0.95 $ 1.79 $ 2.35 Earnings (Loss) Per Share Attributable to Esterline - Diluted: Continuing operations $ (1.16 ) $ 0.80 $ 1.00 $ 1.69 $ 2.32 Discontinued operations (0.01 ) - (0.06 ) 0.09 0.02 Earnings Per Share $ (1.17 ) $ 0.80 $ 0.94 $ 1.78 $ 2.34 First Second Third Fourth Full In Thousands, Except Per Share Amounts Quarter Quarter Quarter Quarter Year 2017 Net Sales $ 458,416 $ 509,131 $ 504,107 $ 528,650 $ 2,000,304 Cost of Sales 315,504 331,925 330,408 362,422 1,340,259 Gross Profit 142,912 177,206 173,699 166,228 660,045 Selling, general & administrative 95,110 97,924 93,615 88,332 374,981 Research, development and engineering 21,706 29,041 30,190 28,841 109,778 Operating Earnings from Continuing Operations 28,696 55,430 49,894 49,055 183,075 Income Tax Expense (Benefit) (463 ) 13,080 10,703 9,705 33,025 Earnings from Continuing Operations 21,128 34,440 31,764 31,533 118,865 Earnings (Loss) from Discontinued Operations (5,336 ) (34 ) (815 ) (1,126 ) (7,311 ) Net Earnings $ 15,792 $ 34,406 $ 30,949 $ 30,407 $ 111,554 Earnings (Loss) Per Share Attributable to Esterline - Basic: Continuing operations $ 0.71 $ 1.16 $ 1.07 $ 1.05 $ 4.00 Discontinued operations (0.18 ) - (0.03 ) (0.04 ) (0.25 ) Earnings Per Share Attributable to Esterline $ 0.53 $ 1.16 $ 1.04 $ 1.01 $ 3.75 Earnings (Loss) Per Share Attributable to Esterline - Diluted: Continuing operations $ 0.71 $ 1.15 $ 1.06 $ 1.05 $ 3.96 Discontinued operations (0.18 ) - (0.03 ) (0.04 ) (0.24 ) Earnings Per Share Attributable to Esterline $ 0.53 $ 1.15 $ 1.03 $ 1.01 $ 3.72 1 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. 28, 2018
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. The Company’s year-end is the twelve-month period ending the last Friday of September of each year.
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% of sales in fiscal 2018 and 2017. In addition, approximately 45% of our sales in fiscal 2018 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 government 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 $685.3 million and $794.9 million at the end of fiscal 2018 and 2017, 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 28, 2018. At September 28, 2018, and September 29, 2017, the notional value of foreign currency forward contracts accounted for as a cash flow hedge was $309.0 million and $292.1 million, respectively. The notional value of the Company’s foreign currency forward contracts include $100 million related to the hedge of a portion of its net monetary assets including the embedded derivatives in our backlog at both September 28, 2018, and September 29, 2017, respectively. The fair value of these contracts was a liability of $5.4 million and an asset of $13.5 million at September 28, 2018, and September 29, 2017, 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 $261.1 million, $222.6 million, and $268.8 million as of the fiscal year ended September 28, 2018, September 29, 2017, and September 30, 2016, 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 $8.3 million loss in fiscal 2018, an $11.9 million loss in fiscal 2017, and a $19.8 million loss in fiscal 2016.
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 $57.4 million, $58.2 million, and $49.5 million for fiscal 2018, 2017, and 2016, respectively. Assets under capital leases were $47.5 million, $50.5 million, and $48.2 million for fiscal 2018, 2017, and 2016, 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. The Company 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. 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 773,624, 637,800, and 602,900 for fiscal 2018, 2017, and 2016, respectively. The weighted average number of shares outstanding used to compute basic earnings per share was 29,598,000, 29,767,000, and 29,490,000 for fiscal 2018, 2017, and 2016, respectively. The weighted average number of shares outstanding used to compute diluted earnings per share was 29,734,000, 30,003,000, and 29,764,000 for fiscal 2018, 2017, and 2016, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2018 the Financial Accounting Standards Board (FASB) issued an amendment to formally codify the guidance provided by the Securities and Exchange Commission (SEC) in Staff Accounting Bulletin (SAB) 118. SAB 118 provides additional guidance allowing companies to use a one-year measurement period, similar to that used in business combinations, to account for the impacts of the Tax Cuts and Jobs Act (the Act) in their financial statements. The Company has accounted for the impacts of the Act, including the use of reasonable estimates where necessary. The Company will continue to refine its estimates throughout the measurement period. In February 2018 the FASB issued new guidance to allow a reclassification from accumulated other comprehensive income (“AOCI”) to retained earnings for stranded tax effects resulting from the Act. In the fourth quarter of fiscal 2018, the Company remeasured deferred taxes related to unrealized gains on its investment balances using the reduced tax rate. As required by U.S. GAAP, the Company recognized the net tax benefit in the provision for income taxes in the Company’s consolidated statement of operations, even though the deferred taxes were initially recognized in AOCI, which resulted in stranded tax effects. The Company elected to early adopt the standard effective June 30, 2018 and reclassified a $7.7 million net tax benefit from AOCI to retained earnings in the consolidated balance sheet. Adoption of the standard had no impact to the Company’s consolidated statements of operations or cash flows statements. In August 2017 the FASB amended its guidance on the financial reporting of hedging relationships. The new guidance eliminates the requirement to separately measure and report hedge ineffectiveness, expands permissible cash flow hedges on contractually specified components, and simplifies hedge documentation and effectiveness assessment. The guidance will be effective at the beginning of the Company’s first quarter of fiscal year 2020 and will require a modified retrospective approach on existing cash flow and net investment hedges. The presentation and disclosure requirements will be applied prospectively. The Company is currently evaluating the impact this guidance will have on the Company’s consolidated financial statements and the timing of adoption. In March 2017 the FASB issued new guidance on the presentation of the net periodic cost of post-retirement benefit programs. The new standard requires sponsors of defined benefit post-retirement 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 updated standard will have on the Company’s consolidated financial statements and related disclosures. This new standard is effective for the Company in fiscal year 2019. The amendments of this standard should be applied retrospectively for the presentation of the service cost component and the other components of net periodic benefit costs. 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 adopted this standard in fiscal year 2018. There was no impact to the Company’s financial statements as a result of adopting this standard. 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. The standard is required to be adopted on a modified retrospective basis with a cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. 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 guidance will be effective for the Company in fiscal year 2019. The Company does not expect that the retrospective adoption of this standard at the beginning of the first quarter of 2019 will have a material impact on its financial statements. 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. Entities are required to apply the provisions to the standard through a cumulative-effect adjustment to retained earnings as of the effective date. 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, using the modified retrospective method of adoption, with early adoption permitted. Revenue Recognition 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. This new guidance is expected to change the revenue recognition practices for a number of revenue streams across the Company’s businesses; the most significant will be for certain U.S. government contracts and commercial 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 new guidance is also expected to change the recognition of certain development costs that are contractually guaranteed for reimbursement by our customers, as well as the related reimbursements. Contractually guaranteed reimbursements for development efforts are currently recognized as the development activities are performed. Under the new 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 the development effort under an arrangement with contractually guaranteed reimbursement will also be deferred, up to the recoverable amount, and recognized through cost of goods sold as products are delivered to the customer. The ongoing effect of deferring contractually guaranteed reimbursements and the related costs until products are delivered to the customer is not expected to be materially different from the legacy guidance. The new standard also significantly enhances required disclosures regarding revenue and related assets and liabilities. The Company will adopt the standard at the start of the first quarter of fiscal year 2019 using the modified retrospective approach and recorded a cumulative effect adjustment to retained earnings based on the current terms and conditions of open contracts at the start of the first quarter of fiscal 2019. The Company estimated the cumulative effect of applying the standard as of the transition date will be an increase to retained earnings of approximately $6 million, net of tax, in the first quarter of fiscal 2019. The Company implemented the appropriate changes to business processes and controls to support recognition and disclosure under the new standard, including the new qualitative and quantitative disclosure that will include information on the nature, amount, timing and significant judgements impacting revenue from contracts with customers.

Allowance for Doubtful Accoun_2

Allowance for Doubtful Accounts (Tables)	12 Months Ended
	Sep. 28, 2018
Financing Receivable Additional Disclosures [Abstract]
Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows: In Thousands 2018 2017 2016 Beginning balance $ 16,035 $ 17,028 $ 10,050 Charged to expense 2,936 1,647 9,690 Other 1 (486 ) - - Write-offs (2,282 ) (2,640 ) (2,712 ) $ 16,203 $ 16,035 $ 17,028 1

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 28, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories at the end of fiscal 2018 and 2017 consisted of the following: In Thousands 2018 2017 Raw materials and purchased parts $ 180,559 $ 194,034 Work in progress 164,714 167,543 Inventory costs under long-term contracts 8,791 10,648 Finished goods 103,162 105,744 $ 457,226 $ 477,969

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Sep. 28, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Goodwill by Segment	The following table summarizes the changes in goodwill by segment for fiscal 2018 and 2017: In Thousands Avionics & Sensors & Advanced Controls Systems Materials Total 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 Sale of business - - (7,022 ) (7,022 ) Foreign currency translation adjustment (8,491 ) (6,159 ) (1,234 ) (15,884 ) Balance, September 28, 2018 $ 447,527 $ 393,674 $ 189,466 $ 1,030,667

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Sep. 28, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible assets at the end of fiscal 2018 and 2017 were as follows: In Thousands 2018 2017 Weighted Gross Gross Average Years Carrying Accum. Carrying Accum. Useful Life Amount Amort. Amount Amort. Amortized Intangible Assets: Programs 16 $ 603,403 $ 361,317 $ 625,470 $ 339,920 Core technology 11 9,977 8,283 15,926 13,123 Patents and other 12 88,335 66,425 89,736 60,335 Total $ 701,715 $ 436,025 $ 731,132 $ 413,378 Indefinite-lived Intangible Assets: Trademarks $ 40,395 $ 41,412
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 2019 $ 43,720 2020 41,502 2021 40,331 2022 34,977 2023 29,505

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Sep. 28, 2018
Payables And Accruals [Abstract]
Accrued Liabilities	Accrued liabilities at the end of fiscal 2018 and 2017 consisted of the following: In Thousands 2018 2017 Payroll and other compensation $ 120,434 $ 120,428 Commissions 4,170 4,442 Casualty and medical 16,999 16,067 Interest 6,445 6,592 Warranties 14,485 14,689 State and other tax accruals 6,666 5,222 Customer deposits 15,540 20,593 Deferred revenue 21,036 18,666 Contract reserves 4,682 5,109 Forward foreign exchange contracts 7,040 4,387 Litigation reserves 1,633 1,454 Environmental reserves 1,141 645 Deferred rent 1,321 1,645 Other 11,138 10,068 $ 232,730 $ 230,007
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 2018 2017 Balance, beginning of year $ 14,689 $ 13,365 Warranty costs incurred (2,146 ) (1,875 ) Product warranty accrual 7,613 4,658 Release of reserves (5,398 ) (1,907 ) Foreign currency translation adjustment (273 ) 448 Balance, end of year $ 14,485 $ 14,689

Retirement Benefits (Tables)

Retirement Benefits (Tables)	12 Months Ended
	Sep. 28, 2018
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 2018 2017 2018 2017 2018 2017 Principal assumptions as of year end: Discount rate 4.35 % 3.75% 3.84 % 3.76% 1.50 - 9.75% 1.40 - 8.75% Rate of increase in future compensation levels 4.48 % 4.48% 2.75 % 2.75% 3.20 - 10.31% 2.96 - 10.29% Assumed long-term rate of return on plan assets 7.00 % 7.00% 5.34 % 5.19% 3.00 - 7.50% 3.25 - 8.25% Esterline U.S. CMC Post-Retirement Post-Retirement Pension Plans Pension Plans 2018 2017 2018 2017 Principal assumptions as of year end: Discount rate 4.35 % 3.75% 3.48 % 3.51% Initial weighted average health care trend rate 6.00 % 6.00% 5.70 % 5.80% Ultimate weighted average health care trend rate 6.00 % 6.00% 4.10 % 4.10%
Allocations By Investment Type	Allocations by investment type are as follows: Actual Target 2018 2017 Plan assets allocation as of fiscal year end: Equity securities 35 - 70% 59.5 % 58.4 % Debt securities 30 - 65% 33.9 % 35.3 % Cash 0% 6.6 % 6.3 % 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 2018 2017 2016 2018 2017 2016 Components of Net Periodic Cost Service cost $ 15,790 $ 15,108 $ 12,861 $ 361 $ 385 $ 342 Interest cost 17,057 15,553 18,095 402 335 473 Expected return on plan assets (27,918 ) (25,866 ) (24,491 ) - - - Settlement - 21 2 - - - Amortization of prior service cost 499 490 487 (5 ) (5 ) (17 ) Amortization of actuarial (gain) loss 3,275 7,643 6,590 - - - Net periodic cost (benefit) $ 8,703 $ 12,949 $ 13,544 $ 758 $ 715 $ 798
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 2018 and 2017 were as follows: In Thousands Defined Benefit Post-Retirement Pension Plans Benefit Plans 2018 2017 2018 2017 Benefit Obligations Beginning balance $ 509,256 $ 505,298 $ 13,542 $ 13,236 Currency translation adjustment (5,735 ) 9,340 (450 ) 665 Service cost 15,790 15,108 361 385 Interest cost 17,057 15,553 402 335 Plan participants contributions 553 318 - - Actuarial (gain) loss (16,124 ) (11,420 ) (349 ) (529 ) Other adjustments (230 ) (1,254 ) - - Benefits paid (25,180 ) (23,687 ) (586 ) (550 ) Ending balance $ 495,387 $ 509,256 $ 12,920 $ 13,542 Plan Assets - Fair Value Beginning balance $ 457,575 $ 425,781 $ - $ - Currency translation adjustment (5,297 ) 8,170 - - Realized and unrealized gain (loss) on plan assets 33,859 41,566 - - Plan participants contributions 553 318 - - Company contribution 9,086 6,681 586 550 Other adjustments 474 - - - Expenses paid (1,269 ) (1,254 ) - - Benefits paid (25,180 ) (23,687 ) (586 ) (550 ) Ending balance $ 469,801 $ 457,575 $ - $ - Funded Status Fair value of plan assets $ 469,801 $ 457,575 $ - $ - Benefit obligations (495,387 ) (509,256 ) (12,920 ) (13,542 ) Net amount recognized $ (25,586 ) $ (51,681 ) $ (12,920 ) $ (13,542 ) Amount Recognized in the Consolidated Balance Sheet Non-current asset $ 22,776 $ 4,267 $ - $ - Current liability (2,795 ) (1,840 ) (732 ) (669 ) Non-current liability (45,567 ) (54,108 ) (12,188 ) (12,873 ) Net amount recognized $ (25,586 ) $ (51,681 ) $ (12,920 ) $ (13,542 ) Amounts Recognized in Accumulated Other Comprehensive Income Net actuarial loss (gain) $ 52,659 $ 78,713 $ 118 $ 476 Prior service cost 3,040 2,593 - - Ending balance $ 55,699 $ 81,306 $ 118 $ 476
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 2019 $ 30,199 2020 31,062 2021 33,024 2022 33,647 2023 35,142 2024 - 2028 183,504
Pension Plan
Allocations By Investment Type	The following table presents the fair value of the Company’s Pension Plan assets as of September 28, 2018, 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 $ 121,689 $ - $ 121,689 U.S. Equity Securities 61,227 - 61,227 Non-U.S. Equity Securities 47,505 - 47,505 Commingled Trust Funds - Non-U.S. Securities - 48,983 48,983 Fixed Income Securities: Commingled Trust Funds - Fixed Income - 81,081 81,081 Non-U.S. Foreign Commercial and Government Bonds - 78,379 78,379 Cash and Cash Equivalents 30,937 - 30,937 Total $ 261,358 $ 208,443 $ 469,801 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

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Sep. 28, 2018
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 2018 and 2017: In Thousands Level 2 2018 2017 Assets: Derivative contracts designated as hedging instruments $ 1,374 $ 13,932 Derivative contracts not designated as hedging instruments 38 284 Embedded derivatives 1,296 746 Liabilities: Derivative contracts designated as hedging instruments $ 6,756 $ 464 Derivative contracts not designated as hedging instruments 1,026 2,440 Embedded derivatives 684 2,239 In Thousands Level 3 2018 2017 Assets: Estimated value of assets held for sale $ 4,225 $ 19,835 Liabilities: Estimated value of liabilities held for sale $ 144 $ 8,908

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Sep. 28, 2018
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 2018 and 2017 consisted of: In Thousands Fair Value Classification 2018 2017 Foreign Currency Forward Exchange Contracts: Other current assets $ 1,176 $ 11,433 Other assets 236 2,783 Accrued liabilities 6,643 2,506 Other liabilities 1,139 398 Embedded Derivative Instruments: Other current assets $ 1,050 $ 604 Other assets 246 142 Accrued liabilities 398 1,657 Other liabilities 286 582
Effect of Derivative Instruments on Consolidated Statement of Operations	The effect of derivative instruments on the Consolidated Statement of Operations and Comprehensive Income (Loss) for fiscal 2018 and 2017 consisted of: Fair Value Hedges The Company recognized the following gains (losses) on contracts designated as fair value hedges and embedded derivatives: In Thousands 2018 2017 Gain (Loss) Fair Value Hedges: Recognized in cost of sales $ (1,448 ) $ 1,110 Recognized in selling, general & administrative (1,486 ) 890 Embedded derivatives: Recognized in sales $ 300 $ (1,709 ) Cash Flow Hedges The Company recognized the following gains (losses) on contracts designated as cash flow hedges: In Thousands 2018 2017 Gain (Loss) Foreign currency forward exchange contracts: Recognized the effective portion in AOCI $ (26,544 ) $ 26,093 Reclassified from AOCI into sales 7,694 (8,310 ) Net Investment Hedges The Company recognized the following gains (losses) on contracts designated as net investment hedges: In Thousands 2018 2017 Gain (Loss) 2023 Notes and Accrued Interest: Recognized in AOCI $ 6,823 $ (19,016 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 28, 2018
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit) from Continuing Operations	Income tax expense (benefit) from continuing operations for fiscal 2018, 2017 and 2016 consisted of: In Thousands 2018 2017 2016 Current U.S. Federal $ 46,421 $ 2,914 $ 13,848 State (120 ) 146 (852 ) Foreign 43,868 38,179 30,409 90,169 41,239 43,405 Deferred U.S. Federal 4,750 2,744 (6,893 ) State 348 (157 ) 2,060 Foreign (11,440 ) (10,801 ) (16,715 ) (6,342 ) (8,214 ) (21,548 ) Income tax expense $ 83,827 $ 33,025 $ 21,857
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 2018, 2017 and 2016 were: In Thousands 2018 2017 2016 U.S. $ 42,507 $ 39,119 $ 66,036 Foreign 111,069 114,275 69,989 Earnings from continuing operations before income taxes $ 153,576 $ 153,394 $ 136,025
Components of Deferred Tax Assets and Liabilities	Primary components of the Company’s deferred tax assets and liabilities at the end of the fiscal 2018 and 2017 resulted from temporary tax differences associated with the following: In Thousands 2018 2017 Reserves and liabilities $ 35,258 $ 52,632 Loss carryforwards 37,850 53,175 Tax credit carryforwards 35,308 39,078 Employee benefits 10,197 12,720 Retirement benefits 6,086 14,907 Non-qualified stock options 7,470 10,937 Hedging activities 2,614 - Other 3,105 3,940 Total deferred tax assets 137,888 187,389 Less valuation allowance (27,118 ) (45,601 ) Total deferred tax assets, net of valuation allowance 110,770 141,788 Depreciation and amortization (18 ) (6,503 ) Intangibles and amortization (85,072 ) (111,196 ) Deferred costs (3,697 ) (5,668 ) Hedging activities - (2,450 ) Other (6,874 ) (3,156 ) Total deferred tax liabilities (95,661 ) (128,973 ) Net deferred tax assets (liabilities) $ 15,109 $ 12,815
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 2018, 2017 and 2016 was as follows: 2018 2017 2016 U.S. statutory income tax rate 24.6 % 35.0 % 35.0 % Foreign taxes -1.6 % -1.5 % -10.3 % Difference in foreign tax rates 4.2 % -4.2 % -4.4 % Mandatory repatriation tax 25.5 % 0.0 % 0.0 % Revaluation of deferred tax assets 4.4 % 0.0 % 0.0 % Unremitted earnings 2.3 % 0.0 % 0.0 % Change in foreign tax rates and laws 0.3 % -2.9 % 0.0 % Research and development credits -2.3 % -3.5 % -5.2 % Domestic manufacturing deduction -1.0 % -0.3 % -1.0 % Net change in tax reserves 0.1 % -0.3 % -0.2 % State income taxes -0.1 % 0.5 % 0.2 % Valuation allowance -3.4 % -0.3 % 0.8 % Subpart F income 0.7 % 0.5 % 0.7 % Other, net 0.9 % -1.5 % 0.5 % Effective income tax rate 54.6 % 21.5 % 16.1 %
Reconciliation of Amount of Unrecognized Tax Benefits	A reconciliation of the amount of unrecognized tax benefits for fiscal 2018, 2017 and 2016 is as follows: In Thousands 2018 2017 2016 Unrecognized tax benefits as of the beginning of year $ 8,848 $ 7,877 $ 11,389 Unrecognized gross benefit change: Gross increase due to prior-period adjustments - 1,608 445 Gross decrease due to prior-period adjustments (2,140 ) - (475 ) Gross increase due to current-period adjustments 738 853 1,475 Gross decrease due to settlements with taxing authorities (240 ) - (2,068 ) Gross decrease due to a lapse of the statute of limitations (1,122 ) (1,490 ) (2,889 ) Total change in unrecognized gross benefit (2,764 ) 971 (3,512 ) Unrecognized tax benefits as of the end of the fiscal year $ 6,084 $ 8,848 $ 7,877 Unrecognized tax benefits that, if recognized, would impact the effective tax rate $ 5,240 $ 4,888 $ 6,626 Statement of operations: Total amount of interest income (expense) included in income tax expense $ (289 ) $ 33 $ (308 ) Recognized in the statement of financial position: Total amount of accrued interest included in income taxes payable $ 326 $ 616 $ 583
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 2014 and prior Belgium 2015 and prior Canada 2010 and prior France 2013 and prior United Kingdom 2015 and prior

Debt (Tables)

Debt (Tables)	12 Months Ended
	Sep. 28, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-term debt at the end of fiscal 2018 and 2017 consisted of the following: In Thousands 2018 2017 U.S. credit facility $ - $ 50,000 U.S. Term Loan, due April 2020 180,000 225,000 3.625% Senior Notes, due April 2023 382,965 389,862 Government refundable advances 43,873 45,549 Debt issuance costs (3,680 ) (4,654 ) Obligation under capital leases 69,310 71,091 672,468 776,848 Less current maturities 17,546 17,424 Carrying amount of long-term debt $ 654,922 $ 759,424
Long-Term Debt and Future Non-Cancelable Minimum Lease Payments Under Capital Lease Obligations	As of September 28, 2018, 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 2019 $ 23,228 2020 178,426 2021 11,046 2022 12,736 2023 395,881 2024 and thereafter 113,613 Total 734,930 Less: Debt issuance costs 3,680 Amount representing interest on capital leases 58,782 Total long-term debt $ 672,468

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 28, 2018
Commitments And Contingencies Disclosure [Abstract]
Rental Commitments For Noncancelable Operating Leases	At September 28, 2018, the Company’s rental commitments for noncancelable operating leases with a duration in excess of one year were as follows: In Thousands Fiscal Year 2019 $ 12,592 2020 9,127 2021 6,982 2022 4,491 2023 4,301 2024 and thereafter 3,982 Total $ 41,475
Purchase Obligations	As of September 28, 2018, 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 $ 776,221 $ 714,048 $ 61,540 $ 633 $ -

Employee Stock Plans (Tables)

Employee Stock Plans (Tables)	12 Months Ended
	Sep. 28, 2018
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: 2018 2017 2016 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 1,077,188 $ 82.30 1,391,906 $ 72.11 1,363,921 $ 68.04 Granted 243,680 77.28 242,200 81.60 221,200 90.16 Exercised (27,413 ) 58.69 (492,968 ) 51.70 (112,790 ) 48.61 Forfeited/cancelled (89,125 ) 88.93 (63,950 ) 93.73 (80,425 ) 85.73 Outstanding, end of year 1,204,330 $ 81.33 1,077,188 $ 82.30 1,391,906 $ 72.11 Exercisable, end of year 707,725 $ 80.46 594,863 $ 76.64 918,706 $ 61.03
Stock Activity Related to Stock Options Exercised	The table below presents stock activity related to stock options exercised in fiscal 2018 and 2017: In Thousands 2018 2017 2016 Proceeds from stock options exercised $ 1,609 $ 28,116 $ 8,175 Tax benefits related to stock options exercised 109 2,271 406 Intrinsic value of stock options exercised 582 19,223 3,195
Stock Options Outstanding	The following table summarizes information for stock options outstanding at September 28, 2018: Options Outstanding Options Exercisable Weighted Average Weighted Weighted Remaining Average Average Range of Exercise Prices Shares Life (years) Price Shares Price $ 41.00 - 55.00 102,250 2.4 $ 48.08 102,250 $ 48.08 55.01 - 65.00 131,875 2.3 62.69 131,875 62.69 65.01 - 75.00 260,405 7.8 70.22 62,675 68.20 75.01 - 85.00 237,475 7.2 82.10 98,075 81.04 85.01 - 100.00 324,800 6.5 94.50 197,350 95.15 100.01 - 117.53 147,525 5.8 110.40 115,500 110.45
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: 2018 2017 2016 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 85,558 $ 86.41 100,178 $ 90.07 117,281 $ 85.95 Granted 45,985 86.26 37,100 76.83 37,000 84.70 Vested (22,466 ) 105.19 (44,520 ) 85.80 (48,053 ) 75.35 Forfeited/cancelled (8,650 ) 88.86 (7,200 ) 91.71 (6,050 ) 94.58 Non-vested, end of year 100,427 $ 81.93 85,558 $ 86.41 100,178 $ 90.07
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: 2018 2017 2016 Non-vested, beginning of year 118,950 89,275 34,700 Granted 33,700 43,650 56,275 Vested - - - Forfeited/cancelled (37,567 ) (13,975 ) (1,700 ) Non-vested, end of year 115,083 118,950 89,275
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair Value of Option Granted using Black-Scholes Pricing Model	2018 2017 2016 Volatility 34.32% 34.97 - 35.42% 33.06 - 40.52% Risk-free interest rate 2.15 - 2.47% 1.98 - 2.51% 1.61 - 2.24% 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 2018 and 2017: In Thousands 2018 2017 2016 Tax benefits related to RSUs vested $ 304 $ 1 $ 162 Intrinsic value of RSUs vested 1,666 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	2018 2017 2016 Volatility 38.89% 35.58% 33.21% Risk-free interest rate 1.98% 1.75% 1.19% Expected life (years) 3 3 3 Dividends 0 0 0

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Sep. 28, 2018
Equity [Abstract]
Schedule of Changes in Outstanding Common Shares and Treasury Stock	Changes in outstanding common shares are summarized as follows: 2018 2017 Shares Outstanding Shares issued, beginning of year 33,117,473 32,564,252 Shares issued under share-based compensation plans 72,994 553,221 Shares issued, end of year 33,190,467 33,117,473 Treasury stock purchased, beginning of year (3,135,927 ) (3,135,927 ) Treasury stock purchased (601,400 ) - Treasury stock purchased, end of year (3,737,327 ) (3,135,927 ) Shares outstanding, end of year 29,453,140 29,981,546
Schedule of Components of Accumulated Other Comprehensive Loss	The components of Accumulated Other Comprehensive Loss: In Thousands 2018 2017 Unrealized gain (loss) on derivative contracts $ (5,381 ) $ 13,469 Tax effect 1,673 (3,892 ) (3,708 ) 9,577 Pension and post-retirement obligations (55,817 ) (81,782 ) Tax effect 22,135 27,956 (33,682 ) (53,826 ) Cumulative effect of accounting change (7,682 ) - Currency translation adjustment (261,117 ) (222,621 ) Accumulated other comprehensive loss $ (306,189 ) $ (266,870 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Sep. 28, 2018
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Discontinued Operations	Error extracting Word contentError extracting Word contentError extracting Word contentError extracting Word content The results of discontinued operations for the last three years were as follows: Avionics & Sensors & Advanced In Thousands Controls Systems Materials Other Total 2018 Net Sales $ - $ - $ - $ - $ - Operating earnings (loss) (396 ) - (632 ) (142 ) (1,170 ) Tax expense (benefit) 286 - (2,084 ) (37 ) (1,835 ) Income (loss) from discontinued operations $ (682 ) $ - $ 1,452 $ (105 ) $ 665 Included in Operating Earnings (Loss): Gain (loss) on net assets held for sale $ (287 ) $ - $ - $ - $ (287 ) Gain (loss) on sale of discontinued operations - - 2,404 - 2,404 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 )

Business Segment Information (T

Business Segment Information (Tables)	12 Months Ended
	Sep. 28, 2018
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: In Thousands 2018 2017 2016 Sales Avionics & Controls $ 861,543 $ 840,777 $ 861,636 Sensors & Systems 766,065 724,373 695,712 Advanced Materials 407,231 435,154 436,105 $ 2,034,839 $ 2,000,304 $ 1,993,453 Earnings from Continuing Operations Avionics & Controls $ 103,883 $ 91,040 $ 80,521 Sensors & Systems 85,214 86,902 82,466 Advanced Materials 71,298 73,891 74,515 Segment Earnings 260,395 251,833 237,502 Corporate expense (77,816 ) (68,758 ) (71,753 ) Interest income 1,912 527 367 Interest expense (30,915 ) (30,208 ) (30,091 ) $ 153,576 $ 153,394 $ 136,025 In Thousands 2018 2017 2016 Capital Expenditures Avionics & Controls $ 9,805 $ 19,315 $ 36,423 Sensors & Systems 1 24,264 22,804 14,319 Advanced Materials 2 18,452 14,247 15,868 Corporate 771 1,674 1,862 $ 53,292 $ 58,040 $ 68,472 Depreciation and Amortization Avionics & Controls $ 41,668 $ 40,853 $ 38,909 Sensors & Systems 44,681 41,722 40,399 Advanced Materials 17,625 18,559 18,691 Discontinued Operations - - 12 Corporate 2,750 2,636 2,247 $ 106,724 $ 103,770 $ 100,258 In Thousands 2018 2017 2016 Identifiable Assets Avionics & Controls $ 1,346,689 $ 1,382,176 $ 1,302,441 Sensors & Systems 1,131,842 1,139,676 1,140,017 Advanced Materials 455,263 504,965 498,442 Discontinued Operations 6,950 21,192 29,488 Corporate 3 96,173 72,004 59,002 $ 3,036,917 $ 3,120,013 $ 3,029,390 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 $0.1 million, $3.5 million and $3.3 million in fiscal 2018, 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: In Thousands 2018 2017 2016 Sales 1 Domestic Unaffiliated customers - U.S. $ 813,732 $ 824,796 $ 837,939 Unaffiliated customers - export 187,695 199,494 172,209 Intercompany 35,543 55,338 77,472 1,036,970 1,079,628 1,087,620 Canada Unaffiliated customers 188,572 181,778 183,832 Intercompany 6,063 8,449 3,378 194,635 190,227 187,210 France Unaffiliated customers 448,709 413,641 398,909 Intercompany 70,988 56,824 51,461 519,697 470,465 450,370 United Kingdom Unaffiliated customers 221,567 212,825 237,134 Intercompany 29,127 24,969 25,100 250,694 237,794 262,234 All other Foreign Unaffiliated customers 174,564 167,770 163,430 Intercompany 187,749 185,192 167,565 362,313 352,962 330,995 Eliminations (329,470 ) (330,772 ) (324,976 ) $ 2,034,839 $ 2,000,304 $ 1,993,453 In Thousands 2018 2017 2016 Segment Earnings 2 Domestic $ 127,173 $ 118,648 $ 130,440 Canada 37,014 26,521 8,659 France 62,474 63,633 61,121 United Kingdom 20,761 22,950 25,646 All other foreign 12,973 20,081 11,636 $ 260,395 $ 251,833 $ 237,502 2018 2017 2016 Identifiable Assets 3 Domestic $ 979,917 $ 1,049,747 $ 1,055,021 Canada 507,687 499,418 450,047 France 752,856 753,854 770,593 United Kingdom 379,292 405,423 394,811 All other foreign 320,992 339,567 299,916 $ 2,940,744 $ 3,048,009 $ 2,970,388 1 Based on country from which the sale originated and the sale was recorded. 2 Before corporate expense, shown on page 80. 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: 2018 2017 2016 Connectors 17% 16% 16% Avionics 16% 16% 16%

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Sep. 28, 2018
Quarterly Financial Information Disclosure [Abstract]
Summary of Unaudited Quarterly Financial Information	NOTE 19: Quarterly Financial Data (Unaudited) Condensed Consolidated Statements of Operations First Second Third Fourth Full In Thousands, Except Per Share Amounts Quarter Quarter Quarter Quarter Year 2018 Net Sales $ 482,045 $ 517,629 $ 499,871 $ 535,294 $ 2,034,839 Cost of Sales 333,709 353,902 329,951 350,969 1,368,531 Gross Profit 148,336 163,727 169,920 184,325 666,308 Selling, general & administrative 98,886 101,242 97,878 89,225 387,231 Research, development and engineering 25,842 24,725 22,830 17,472 90,869 Operating Earnings from Continuing Operations 26,633 33,924 48,292 73,730 182,579 Income Tax Expense (Benefit) 1 53,789 2,079 11,094 16,865 83,827 Earnings from Continuing Operations (34,815 ) 23,954 29,717 49,937 68,793 Earnings (Loss) from Discontinued Operations (166 ) (77 ) (1,894 ) 2,802 665 Net Earnings $ (34,981 ) $ 23,877 $ 27,823 $ 52,739 $ 69,458 Earnings (Loss) Per Share Attributable to Esterline - Basic: Continuing operations $ (1.16 ) $ 0.81 $ 1.01 $ 1.69 $ 2.33 Discontinued operations (0.01 ) - (0.06 ) 0.10 0.02 Earnings Per Share $ (1.17 ) $ 0.81 $ 0.95 $ 1.79 $ 2.35 Earnings (Loss) Per Share Attributable to Esterline - Diluted: Continuing operations $ (1.16 ) $ 0.80 $ 1.00 $ 1.69 $ 2.32 Discontinued operations (0.01 ) - (0.06 ) 0.09 0.02 Earnings Per Share $ (1.17 ) $ 0.80 $ 0.94 $ 1.78 $ 2.34 First Second Third Fourth Full In Thousands, Except Per Share Amounts Quarter Quarter Quarter Quarter Year 2017 Net Sales $ 458,416 $ 509,131 $ 504,107 $ 528,650 $ 2,000,304 Cost of Sales 315,504 331,925 330,408 362,422 1,340,259 Gross Profit 142,912 177,206 173,699 166,228 660,045 Selling, general & administrative 95,110 97,924 93,615 88,332 374,981 Research, development and engineering 21,706 29,041 30,190 28,841 109,778 Operating Earnings from Continuing Operations 28,696 55,430 49,894 49,055 183,075 Income Tax Expense (Benefit) (463 ) 13,080 10,703 9,705 33,025 Earnings from Continuing Operations 21,128 34,440 31,764 31,533 118,865 Earnings (Loss) from Discontinued Operations (5,336 ) (34 ) (815 ) (1,126 ) (7,311 ) Net Earnings $ 15,792 $ 34,406 $ 30,949 $ 30,407 $ 111,554 Earnings (Loss) Per Share Attributable to Esterline - Basic: Continuing operations $ 0.71 $ 1.16 $ 1.07 $ 1.05 $ 4.00 Discontinued operations (0.18 ) - (0.03 ) (0.04 ) (0.25 ) Earnings Per Share Attributable to Esterline $ 0.53 $ 1.16 $ 1.04 $ 1.01 $ 3.75 Earnings (Loss) Per Share Attributable to Esterline - Diluted: Continuing operations $ 0.71 $ 1.15 $ 1.06 $ 1.05 $ 3.96 Discontinued operations (0.18 ) - (0.03 ) (0.04 ) (0.24 ) Earnings Per Share Attributable to Esterline $ 0.53 $ 1.15 $ 1.03 $ 1.01 $ 3.72 1 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 - Additiona

Accounting Policies - Additional Information (Detail) $ in Thousands, € in Millions		1 Months Ended	3 Months Ended		12 Months Ended
		Apr. 30, 2015EUR (€)	Dec. 28, 2018USD ($)	Sep. 28, 2018USD ($)	Sep. 28, 2018USD ($)shares	Sep. 29, 2017USD ($)shares	Sep. 30, 2016USD ($)shares
Accounting Policies [Line Items]
Fair market value of long-term debt and short-term borrowings				$ 685,300	$ 685,300	$ 794,900
Maturities of forecasted transactions using forward exchange contracts					24 months
Accumulated loss on foreign currency translation adjustment				261,117	$ 261,117	222,621	$ 268,800
Gain (loss) on foreign currency transactions					(8,300)	11,900	19,800
Depreciation expense					57,400	58,200	49,500
Assets under capital leases				47,500	$ 47,500	$ 50,500	$ 48,200
Anti-dilutive shares excluded from computation of earnings per share | shares					773,624	637,800	602,900
Weighted average number of shares outstanding used to compute basic earnings per share | shares					29,598,000	29,767,000	29,490,000
Weighted average number of shares outstanding used to compute diluted earnings per share | shares					29,734,000	30,003,000	29,764,000
Reclassification of AOCI to retained earnings net tax benefit				7,700	$ (7,682)	$ 0	$ 0
New Guidance | Early Adoption | Scenario, Forecast
Accounting Policies [Line Items]
Cumulative effect of increase in retained earnings	[1]		$ 6,000
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				$ 392,100	$ 392,100	$ 403,200
Debt instrument, interest rate		3.625%		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				$ 452,000	$ 452,000	$ 406,900
Fair value of foreign currency forwards contracts, liabilities						5,400
Fair value of foreign currency forwards contracts, assets				13,500	13,500
Foreign Exchange Forward | Cash Flow Hedging
Accounting Policies [Line Items]
Derivative notional amount				309,000	309,000	292,100
Foreign Exchange Forward Contracts Related to Net Monetary Assets | Cash Flow Hedging
Accounting Policies [Line Items]
Derivative notional amount				$ 100,000	$ 100,000	$ 100,000
Sales Revenue, Net | Commercial Aerospace Market | Product Concentration Risk
Accounting Policies [Line Items]
Sales revenue percentage					45.00%
U.S. Government | Sales Revenue, Net | Customer Concentration Risk
Accounting Policies [Line Items]
Sales revenue percentage					21.00%	21.00%
[1]	2,019

Allowance for Doubtful Accoun_3

Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands		12 Months Ended
		Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Accounts Notes Loans And Financing Receivable Gross Allowance And Net [Abstract]
Beginning balance		$ 16,035	$ 17,028	$ 10,050
Charged to expense		2,936	1,647	9,690
Other	[1]	(486)	0	0
Write-offs		(2,282)	(2,640)	(2,712)
Ending balance		$ 16,203	$ 16,035	$ 17,028
[1]	Other includes divestitures.

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Inventory Disclosure [Abstract]
Raw materials and purchased parts	$ 180,559	$ 194,034
Work in progress	164,714	167,543
Inventory costs under long-term contracts	8,791	10,648
Finished goods	103,162	105,744
Total Inventories	$ 457,226	$ 477,969

Changes in Goodwill by Segment

Changes in Goodwill by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 1,053,573	$ 1,024,667
Sale of business	(7,022)
Foreign currency translation adjustment	(15,884)	28,906
Goodwill, Ending Balance	1,030,667	1,053,573
Avionics & Controls
Goodwill [Line Items]
Goodwill, Beginning Balance	456,018	442,794
Sale of business	0
Foreign currency translation adjustment	(8,491)	13,224
Goodwill, Ending Balance	447,527	456,018
Sensors & Systems
Goodwill [Line Items]
Goodwill, Beginning Balance	399,833	385,567
Sale of business	0
Foreign currency translation adjustment	(6,159)	14,266
Goodwill, Ending Balance	393,674	399,833
Advanced Materials
Goodwill [Line Items]
Goodwill, Beginning Balance	197,722	196,306
Sale of business	(7,022)
Foreign currency translation adjustment	(1,234)	1,416
Goodwill, Ending Balance	$ 189,466	$ 197,722

Intangible Assets (Detail)

Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Gross Carrying Amount	$ 701,715	$ 731,132
Accumulated Amortization	436,025	413,378
Trademarks
Intangible Assets By Major Class [Line Items]
Indefinite-lived Intangible Assets, Gross Carrying Amount	40,395	41,412
Programs
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Gross Carrying Amount	603,403	625,470
Accumulated Amortization	$ 361,317	339,920
Estimated amortization of intangible assets	16 years
Core Technology
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Gross Carrying Amount	$ 9,977	15,926
Accumulated Amortization	$ 8,283	13,123
Estimated amortization of intangible assets	11 years
Patents and Other
Intangible Assets By Major Class [Line Items]
Amortized Intangible Assets, Gross Carrying Amount	$ 88,335	89,736
Accumulated Amortization	$ 66,425	$ 60,335
Estimated amortization of intangible assets	12 years

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 47.9	$ 44.2	$ 49.4

Estimated Amortization Expense

Estimated Amortization Expense Related to Intangible Assets (Detail) $ in Thousands	Sep. 28, 2018USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2,019	$ 43,720
2,020	41,502
2,021	40,331
2,022	34,977
2,023	$ 29,505

Accrued Liabilities (Detail)

Accrued Liabilities (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Accrued Liabilities Current [Abstract]
Payroll and other compensation	$ 120,434	$ 120,428
Commissions	4,170	4,442
Casualty and medical	16,999	16,067
Interest	6,445	6,592
Warranties	14,485	14,689	$ 13,365
State and other tax accruals	6,666	5,222
Customer deposits	15,540	20,593
Deferred revenue	21,036	18,666
Contract reserves	4,682	5,109
Forward foreign exchange contracts	7,040	4,387
Litigation reserves	1,633	1,454
Environmental reserves	1,141	645
Deferred rent	1,321	1,645
Other	11,138	10,068
Total accrued liabilities	$ 232,730	$ 230,007

Changes in Carrying Amount of A

Changes in Carrying Amount of Accrued Product Warranty Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017
Payables And Accruals [Abstract]
Balance, beginning of year	$ 14,689	$ 13,365
Warranty costs incurred	(2,146)	(1,875)
Product warranty accrual	7,613	4,658
Release of reserves	(5,398)	(1,907)
Foreign currency translation adjustment	(273)	448
Balance, end of year	$ 14,485	$ 14,689

Retirement Benefits - Additiona

Retirement Benefits - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 28, 2018	Dec. 31, 2017	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 473,200,000		$ 486,000,000
Defined benefit plan, plan assets	469,801,000		457,575,000
Company contribution expense	10,100,000		10,100,000	$ 10,700,000
Effect of 25 basis point increase in discount rate on pension liabilities	12,800,000
Effect of 25 basis point decrease in discount rate on pension liabilities	13,500,000
Effect of 25 basis point decrease in pension expense	900,000
Effect of 25 basis point increase in pension expense	800,000
Effect of 25 basis point decrease in pension expense as per return on assets	1,100,000
Effect of 25 basis point increase in pension expense as per return on assets	$ 1,100,000
Increase/decrease health care trend rate basis points	1.00%
Increase in Post Retirement Benefit Obligation based on basis points	$ 1,300,000
Decrease in Post Retirement Benefit Obligation based on basis points	$ 1,100,000
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	$ 52,200,000
Accumulated benefit obligation	41,100,000
Defined benefit plan, plan assets	25,000,000
Defined benefit plan, funded (underfunded) status	(27,200,000)
Company contribution expense	3,200,000		1,800,000
Expected funding requirement for fiscal 2019	$ 1,000,000
Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan expected future investment return	3.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan expected future investment return	7.50%
Esterline U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan participation, percentage	50.00%
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	$ 308,600,000
Accumulated benefit obligation	298,400,000
Defined benefit plan, plan assets	304,700,000
Defined benefit plan, funded (underfunded) status	(3,900,000)
Esterline U.S. Plans | Supplemental Retirement Plan For Key Executives
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, underfunded status	21,200,000
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 2019	$ 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	$ 134,600,000
Accumulated benefit obligation	133,700,000
Defined benefit plan, plan assets	140,100,000
Defined benefit plan, funded (underfunded) status	5,500,000
Company contribution expense	4,500,000		$ 3,500,000
Expected funding requirement for fiscal 2019	$ 4,500,000

Principal Assumptions of Esterl

Principal Assumptions of Esterline, CMC and Other Non-U.S. Plans (Detail)	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017
Minimum
Defined Benefit Plan Disclosure [Line Items]
Assumed long-term rate of return on plan assets	3.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Assumed long-term rate of return on plan assets	7.50%
Pension Plan | Minimum | Other Non-U.S. Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.50%	1.40%
Rate of increase in future compensation levels	3.20%	2.96%
Assumed long-term rate of return on plan assets	3.00%	3.25%
Pension Plan | Maximum | Other Non-U.S. Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	9.75%	8.75%
Rate of increase in future compensation levels	10.31%	10.29%
Assumed long-term rate of return on plan assets	7.50%	8.25%
Esterline U.S. Plans | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.35%	3.75%
Rate of increase in future compensation levels	4.48%	4.48%
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	4.35%	3.75%
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	3.84%	3.76%
Rate of increase in future compensation levels	2.75%	2.75%
Assumed long-term rate of return on plan assets	5.34%	5.19%
CMC Plans | Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.48%	3.51%
Initial weighted average health care trend rate	5.70%	5.80%
Ultimate weighted average health care trend rate	4.10%	4.10%

Allocation by Investment Type (

Allocation by Investment Type (Detail)	Sep. 28, 2018	Sep. 29, 2017
Retirement Benefits
Actual, Allocation Percentage	100.00%	100.00%
Equity Securities
Retirement Benefits
Actual, Allocation Percentage	59.50%	58.40%
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	33.90%	35.30%
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	6.60%	6.30%

Fair Value of Pension Plan Asse

Fair Value of Pension Plan Assets (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 469,801	$ 457,575
Funds - U.S. Equity
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	121,689	113,997
U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	61,227	54,640
Non-U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	47,505	50,395
Commingled Trust Fund - Non-U.S. Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	48,983	48,377
Commingled Trust Fund - Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	81,081	83,387
Non-U.S. Foreign Commercial And Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	78,379	77,931
Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	30,937	28,848
Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	261,358	247,880
Level 1 | Funds - U.S. Equity
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	121,689	113,997
Level 1 | U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	61,227	54,640
Level 1 | Non-U.S. Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	47,505	50,395
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	30,937	28,848
Level 2
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	208,443	209,695
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	48,983	48,377
Level 2 | Commingled Trust Fund - Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	81,081	83,387
Level 2 | Non-U.S. Foreign Commercial And Government Bonds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	78,379	77,931
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	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 15,790	$ 15,108	$ 12,861
Interest cost	17,057	15,553	18,095
Expected return on plan assets	(27,918)	(25,866)	(24,491)
Settlement	0	21	2
Amortization of prior service cost	499	490	487
Amortization of actuarial (gain) loss	3,275	7,643	6,590
Net periodic cost (benefit)	8,703	12,949	13,544
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	361	385	342
Interest cost	402	335	473
Expected return on plan assets	0	0	0
Settlement	0	0	0
Amortization of prior service cost	(5)	(5)	(17)
Amortization of actuarial (gain) loss	0	0	0
Net periodic cost (benefit)	$ 758	$ 715	$ 798

Benefit Obligations of Defined

Benefit Obligations of Defined Benefit Pension and Post-Retirement Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 15,790	$ 15,108	$ 12,861
Interest cost	17,057	15,553	18,095
Pension Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Beginning balance	509,256	505,298
Currency translation adjustment	(5,735)	9,340
Service cost	15,790	15,108
Interest cost	17,057	15,553
Plan participants contributions	553	318
Actuarial (gain) loss	(16,124)	(11,420)
Other adjustments	(230)	(1,254)
Benefits paid	(25,180)	(23,687)
Ending balance	495,387	509,256	505,298
Other Postretirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	361	385	342
Interest cost	402	335	473
Other Postretirement Benefit Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Beginning balance	13,542	13,236
Currency translation adjustment	(450)	665
Service cost	361	385
Interest cost	402	335
Plan participants contributions	0	0
Actuarial (gain) loss	(349)	(529)
Other adjustments	0	0
Benefits paid	(586)	(550)
Ending balance	$ 12,920	$ 13,542	$ 13,236

Schedule of Amounts Recognized

Schedule of Amounts Recognized in Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Amount Recognized in the Consolidated Balance Sheet
Non-current liability	$ (57,755)	$ (66,981)
Amounts Recognized in Accumulated Other Comprehensive Income
Ending balance	55,817	81,782
Pension Plan
Amount Recognized in the Consolidated Balance Sheet
Non-current asset	22,776	4,267
Current liability	(2,795)	(1,840)
Non-current liability	(45,567)	(54,108)
Net amount recognized	(25,586)	(51,681)
Amounts Recognized in Accumulated Other Comprehensive Income
Net actuarial loss (gain)	52,659	78,713
Prior service cost	3,040	2,593
Ending balance	55,699	81,306
Other Postretirement Benefit Plan
Amount Recognized in the Consolidated Balance Sheet
Non-current asset	0	0
Current liability	(732)	(669)
Non-current liability	(12,188)	(12,873)
Net amount recognized	(12,920)	(13,542)
Amounts Recognized in Accumulated Other Comprehensive Income
Net actuarial loss (gain)	118	476
Prior service cost	0	0
Ending balance	$ 118	$ 476

Fair Value of Plan Assets of De

Fair Value of Plan Assets of Defined Benefit Pension and Post-Retirement Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Beginning balance	$ 457,575
Company contribution	10,100	$ 10,100	$ 10,700
Ending balance	469,801	457,575
Pension Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Beginning balance	457,575	425,781
Currency translation adjustment	(5,297)	8,170
Realized and unrealized gain (loss) on plan assets	33,859	41,566
Plan participants contributions	553	318
Company contribution	9,086	6,681
Other adjustments	474	0
Expenses paid	(1,269)	(1,254)
Benefits paid	(25,180)	(23,687)
Ending balance	469,801	457,575	425,781
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	586	550
Other adjustments	0	0
Expenses paid	0	0
Benefits paid	(586)	(550)
Ending balance	$ 0	$ 0	$ 0

Funded Status of Defined Benefi

Funded Status of Defined Benefit Pension and Post-Retirement Plans (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 469,801	$ 457,575
Pension Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Benefit obligations	(495,387)	(509,256)	$ (505,298)
Pension Plan | Plan Assets - Fair Value
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	469,801	457,575	425,781
Pension Plan | Funded Status
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	469,801	457,575
Benefit obligations	(495,387)	(509,256)
Net amount recognized	(25,586)	(51,681)
Other Postretirement Benefit Plan | Benefit Obligation
Defined Benefit Plan Disclosure [Line Items]
Benefit obligations	(12,920)	(13,542)	(13,236)
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	0
Benefit obligations	(12,920)	(13,542)
Net amount recognized	$ (12,920)	$ (13,542)

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. 28, 2018USD ($)
Retirement Benefits
Fiscal Year, 2019	$ 30,199
Fiscal Year, 2020	31,062
Fiscal Year, 2021	33,024
Fiscal Year, 2022	33,647
Fiscal Year, 2023	35,142
Fiscal Year, 2024 - 2028	$ 183,504

Schedule of Financial Assets an

Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative contracts designated as hedging instruments, Assets	$ 1,374	$ 13,932
Derivative contracts not designated as hedging instruments, Assets	38	284
Embedded derivatives, Assets	1,296	746
Derivative contracts designated as hedging instruments, Liabilities	6,756	464
Derivative contracts not designated as hedging instruments, Liabilities	1,026	2,440
Embedded derivatives, Liabilities	684	2,239
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Estimated value of assets held for sale	4,225	19,835
Estimated value of liabilities held for sale	$ 144	$ 8,908

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) € in Millions, $ in Millions	1 Months Ended	12 Months Ended
	Apr. 30, 2015EUR (€)	Sep. 28, 2018USD ($)	Sep. 29, 2017USD ($)
Derivative [Line Items]
Gains (Losses) on foreign currency forward exchange contracts not designated as an accounting hedge		$ 3.4	$ 5.8
Net Gain (Loss) expected to be reclassified into earnings in fiscal year 2018		$ (4.8)
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		$ 452	$ 406.9

Fair Values of Derivative Instr

Fair Values of Derivative Instruments in Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Foreign Exchange Forward | Other Current Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	$ 1,176	$ 11,433
Foreign Exchange Forward | Other Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	236	2,783
Foreign Exchange Forward | Other Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	1,139	398
Foreign Exchange Forward | Accrued Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	6,643	2,506
Embedded Derivative Financial Instruments | Other Current Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	1,050	604
Embedded Derivative Financial Instruments | Other Assets
Derivatives Fair Value [Line Items]
Derivative Instruments, Assets	246	142
Embedded Derivative Financial Instruments | Other Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	286	582
Embedded Derivative Financial Instruments | Accrued Liabilities
Derivatives Fair Value [Line Items]
Derivative Instruments, Liabilities	$ 398	$ 1,657

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. 28, 2018	Sep. 29, 2017
Fair Value Hedges | Cost of Sales
Derivative Instruments Gain Loss [Line Items]
Gains (losses) on contracts	$ (1,448)	$ 1,110
Fair Value Hedges | Selling, General & Administrative
Derivative Instruments Gain Loss [Line Items]
Gains (losses) on contracts	(1,486)	890
Net Investment Hedges | 2023 Notes and Accrued Interest
Derivative Instruments Gain Loss [Line Items]
Recognized in AOCI	6,823	(19,016)
Embedded Derivative Financial Instruments | Sales
Derivative Instruments Gain Loss [Line Items]
Gains (losses) on contracts	300	(1,709)
Foreign Exchange Forward | Cash Flow Hedging
Derivative Instruments Gain Loss [Line Items]
Recognized the effective portion in AOCI	(26,544)	26,093
Reclassified from AOCI into sales	$ 7,694	$ (8,310)

Income Tax Expense (Benefit) fr

Income Tax Expense (Benefit) from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 28, 2018	[1]	Jun. 29, 2018	[1]	Mar. 30, 2018	[1]	Dec. 29, 2017	[1]	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 28, 2018		Sep. 29, 2017	Sep. 30, 2016
Current
U.S. Federal													$ 46,421		$ 2,914	$ 13,848
State													(120)		146	(852)
Foreign													43,868		38,179	30,409
Current Income Tax Expense (Benefit), Total													90,169		41,239	43,405
Deferred
U.S. Federal													4,750		2,744	(6,893)
State													348		(157)	2,060
Foreign													(11,440)		(10,801)	(16,715)
Deferred income tax expense (benefit)													(6,342)		(8,214)	(21,548)
Income tax expense	$ 16,865		$ 11,094		$ 2,079		$ 53,789		$ 9,705	$ 10,703	$ 13,080	$ (463)	$ 83,827	[1]	$ 33,025	$ 21,857
[1]	Includes the impact of the Act mainly in the first and fourth quarter of fiscal 2018.

U.S and Foreign Components of E

U.S and Foreign Components of Earnings from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
U.S.	$ 42,507	$ 39,119	$ 66,036
Foreign	111,069	114,275	69,989
Earnings from Continuing Operations Before Income Taxes	$ 153,576	$ 153,394	$ 136,025

Components of Deferred Tax Asse

Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Income Tax Disclosure [Abstract]
Reserves and liabilities	$ 35,258	$ 52,632
Loss carryforwards	37,850	53,175
Tax credit carryforwards	35,308	39,078
Employee benefits	10,197	12,720
Retirement benefits	6,086	14,907
Non-qualified stock options	7,470	10,937
Hedging activities	2,614	0
Other	3,105	3,940
Total deferred tax assets	137,888	187,389
Less valuation allowance	(27,118)	(45,601)
Total deferred tax assets, net of valuation allowance	110,770	141,788
Depreciation and amortization	(18)	(6,503)
Intangibles and amortization	(85,072)	(111,196)
Deferred costs	(3,697)	(5,668)
Hedging activities	0	(2,450)
Other	(6,874)	(3,156)
Total deferred tax liabilities	(95,661)	(128,973)
Net deferred tax assets (liabilities)	$ 15,109	$ 12,815

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 28, 2018	Sep. 28, 2018	Sep. 28, 2018	Dec. 31, 2017	Sep. 29, 2017	Sep. 30, 2016
Income Taxes [Line Items]
Incremental tax benefit received upon exercise of non-qualified employee stock options			$ 500		$ 2,100	$ 600
U.S. statutory income tax rate		21.00%	24.60%	35.00%	35.00%	35.00%
Recognized provisional net charge as component of income tax due to tax effects			$ 49,900
Remeasurement of deferred tax assets and liabilities based on rate at which expected to reverse in future			21.00%
Provisional amount recorded related to remeasurement of deferred tax balance			$ 7,200
Provisional amount for transition tax liability resulting in increase in income tax expense due to foreign tax effects			39,200
Reclassification of AOCI to retained earnings net tax benefit	$ 7,700		(7,682)		$ 0	$ 0
Provisional amount of tax expense on unremitted foreign earnings	3,500	$ 3,500	3,500
Undistributed foreign earnings	483,000	483,000	483,000
Unrecognized tax benefit within the next twelve months	800	800	800
U.S. Federal
Income Taxes [Line Items]
Deferred tax assets, capital loss carryforwards	106,800	106,800	$ 106,800
Deferred tax assets, capital loss carryforwards expiration start year			2,020
Foreign
Income Taxes [Line Items]
Deferred tax assets, foreign net operating loss carryforwards	$ 45,400	$ 45,400	$ 45,400

Reconciliation of U.S. Federal

Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate (Detail)	9 Months Ended	12 Months Ended
	Sep. 28, 2018	Sep. 28, 2018	Dec. 31, 2017	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
U.S. statutory income tax rate	21.00%	24.60%	35.00%	35.00%	35.00%
Foreign taxes		(1.60%)		(1.50%)	(10.30%)
Difference in foreign tax rates		4.20%		(4.20%)	(4.40%)
Mandatory repatriation tax		25.50%		0.00%	0.00%
Revaluation of deferred tax assets		4.40%		0.00%	0.00%
Unremitted earnings		2.30%		0.00%	0.00%
Change in foreign tax rates and laws		0.30%		(2.90%)	0.00%
Research and development credits		(2.30%)		(3.50%)	(5.20%)
Domestic manufacturing deduction		(1.00%)		(0.30%)	(1.00%)
Net change in tax reserves		0.10%		(0.30%)	(0.20%)
State income taxes		(0.10%)		0.50%	0.20%
Valuation allowance		(3.40%)		(0.30%)	0.80%
Subpart F income		0.70%		0.50%	0.70%
Other, net		0.90%		(1.50%)	0.50%
Effective income tax rate		54.60%		21.50%	16.10%

Reconciliation of Amount of Unr

Reconciliation of Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Unrecognized tax benefits as of the beginning of year	$ 8,848	$ 7,877	$ 11,389
Gross increase due to prior-period adjustments	0	1,608	445
Gross decrease due to prior-period adjustments	(2,140)	0	(475)
Gross increase due to current-period adjustments	738	853	1,475
Gross decrease due to settlements with taxing authorities	(240)	0	(2,068)
Gross decrease due to a lapse of the statute of limitations	(1,122)	(1,490)	(2,889)
Total change in unrecognized gross benefit	(2,764)	971	(3,512)
Unrecognized tax benefits as of the end of the fiscal year	6,084	8,848	7,877
Unrecognized tax benefits that, if recognized, would impact the effective tax rate	5,240	4,888	6,626
Statement of operations:
Total amount of interest income (expense) included in income tax expense	(289)	33	(308)
Recognized in the statement of financial position:
Total amount of accrued interest included in income taxes payable	$ 326	$ 616	$ 583

Income Tax Examinations by Tax

Income Tax Examinations by Tax Authorities in its Major Tax Jurisdictions (Detail)	12 Months Ended
	Sep. 28, 2018
U.S. Federal
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2014 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	2010 and prior
France
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2013 and prior
United Kingdom
Income Tax Examination [Line Items]
Income Tax Examination, Years No Longer Subject To Audit	2015 and prior

Long-Term Debt (Detail)

Long-Term Debt (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017
Debt Instrument [Line Items]
Credit facility	$ 0	$ 50,000
Government refundable advances	43,873	45,549
Debt issuance costs	(3,680)	(4,654)
Obligation under capital leases	69,310	71,091
Total long-term debt	672,468	776,848
Less current maturities	17,546	17,424
Carrying amount of long-term debt	654,922	759,424
U.S. Credit Facility
Debt Instrument [Line Items]
Credit facility	0	50,000
U.S. Term Loan, due April 2020
Debt Instrument [Line Items]
Term Loan	180,000	225,000
3.625% Senior Notes, due April 2023
Debt Instrument [Line Items]
Senior Notes	$ 382,965	$ 389,862

Long-Term Debt (Parenthetical)

Long-Term Debt (Parenthetical) (Detail)	1 Months Ended	12 Months Ended
	Apr. 30, 2015	Sep. 28, 2018	Sep. 29, 2017
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 ($)	Sep. 28, 2018USD ($)	Sep. 29, 2017USD ($)	Apr. 30, 2015EUR (€)
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity				$ 515,100,000
Credit facilities				0	$ 50,000,000
Fair market value of long-term debt and short-term borrowings				$ 685,300,000	794,900,000
Imputed interest on advance				1.65%
Government refundable advances				$ 43,873,000	$ 45,549,000
Present value of minimum lease payment				$ 67,100,000
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				$ 392,100,000	$ 403,200,000
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 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				3.75%
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				$ 0
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 facility additional borrowing capacity				15,100,000
Available credit under credit facilities				498,900,000
Outstanding letters of credit				$ 16,200,000

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. 28, 2018	Sep. 29, 2017
Debt Disclosure [Abstract]
2,019	$ 23,228
2,020	178,426
2,021	11,046
2,022	12,736
2,023	395,881
2024 and thereafter	113,613
Total	734,930
Less: Debt issuance costs	3,680	$ 4,654
Amount representing interest on capital leases	58,782
Total long-term debt	$ 672,468	$ 776,848

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 28, 2018USD ($)	Sep. 30, 2016USD ($)	Sep. 28, 2018USD ($)Person	Sep. 29, 2017USD ($)	Sep. 30, 2016USD ($)	Mar. 31, 2014USD ($)
Contingent Liabilities [Line Items]
Rental expense for operating leases for engineering, selling, administrative and manufacturing			$ 17,900	$ 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
Insurance recovery received		$ 5,000	$ 0	$ 7,789	$ 5,000
Facility cleanup costs net of insurance recoveries	$ 2,500
US
Contingent Liabilities [Line Items]
Number of employees represented by various labor unions | Person			679
Percentage of employees represented by labor unions			17.00%

Rental Commitments For Noncance

Rental Commitments For Noncancelable Operating Leases (Detail) $ in Thousands	Sep. 28, 2018USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,019	$ 12,592
2,020	9,127
2,021	6,982
2,022	4,491
2,023	4,301
2024 and thereafter	3,982
Operating Leases, Future Minimum Payments Due, Total	$ 41,475

Purchase Obligations (Detail)

Purchase Obligations (Detail) $ in Thousands	Sep. 28, 2018USD ($)
Commitments And Contingencies Disclosure [Abstract]
Purchase obligations, Total	$ 776,221
Purchase obligations, Less than 1 year	714,048
Purchase obligations, 1-3 years	61,540
Purchase obligations, 4-5 years	633
Purchase obligations, After 5 years	$ 0

Employee Stock Plans - Addition

Employee Stock Plans - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 9,514	$ 9,323	$ 13,986
Income tax benefit recognized	$ 1,500	$ 2,300	$ 3,600
Weighted-average grant date fair value of options granted	$ 30.80	$ 32.72
Number of options exercised	27,413	492,968	112,790
Weighted average exercise price of options exercised	$ 58.69	$ 51.70	$ 48.61
Aggregate intrinsic value of option shares outstanding	$ 15,700
Aggregate intrinsic value of option shares exercisable	$ 10,600
Number of option shares vested or expected to vest	1,200,000
Option shares vested or expected to vest aggregate intrinsic value	$ 15,700
Weighted average exercise price of option shares vested or expected to vest	$ 81.33
Weighted average remaining contractual term of option shares vested or expected to vest, years	6 years
Weighted average remaining contractual term of option shares currently exercisable	4 years 6 months
Total unrecognized compensation expense for options	$ 6,300
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	2 years
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 10 months 24 days
Granted	45,985	37,100	37,000
Total unrecognized compensation expense for options	$ 3,400
Performance Share Plan Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted	33,700	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	$ 400
Share purchase date	Dec. 15, 2018
Discount rate of market value on purchase date	95.00%
The term of options, years	3 years
Common stock reserved for issuance, shares	128,110
Remaining shares available for issuance	438,111
Number of options granted	20,981	11,338	70,673
Weighted-average grant date fair value of options granted	$ 68.83
Number of options exercised	609
Weighted average exercise price of options exercised	$ 60.65
Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Remaining shares available for issuance	2,119,505
Shares reserved for issuance to officers and key employees	3,539,345
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	20,340
Employees purchase price per share fair market value	$ 73.81

Schedule of Fair Value of Optio

Schedule of Fair Value of Option Granted using Black-Scholes Pricing Model (Detail) - USD ($)	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Volatility, minimum	34.32%	34.97%	33.06%
Volatility, maximum		35.42%	40.52%
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
Risk-free interest rate, minimum	2.15%	1.98%	1.61%
Stock Options | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	9 years	9 years	9 years
Risk-free interest rate, maximum	2.47%	2.51%	2.24%
Employee Share-save Scheme
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Volatility	38.89%	35.58%	33.21%
Risk-free interest rate	1.98%	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	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Outstanding, beginning of year, Shares Subject to Option	1,077,188	1,391,906	1,363,921
Granted, Shares Subject to Option	243,680	242,200	221,200
Exercised, Shares Subject to Options	(27,413)	(492,968)	(112,790)
Forfeited/cancelled Shares Subject to Option	(89,125)	(63,950)	(80,425)
Outstanding, end of year, Shares Subject to Option	1,204,330	1,077,188	1,391,906
Exercisable, end of year, Shares Subject to Option	707,725	594,863	918,706
Outstanding, beginning of year, Weighted Average Exercise Price	$ 82.30	$ 72.11	$ 68.04
Granted, Weighted Average Exercise Price	77.28	81.60	90.16
Exercised, Weighted Average Exercise Price	58.69	51.70	48.61
Forfeited/cancelled Weighted Average Exercise Price	88.93	93.73	85.73
Outstanding, end of year, Weighted Average Exercise Price	81.33	82.30	72.11
Exercisable, end of year, Weighted Average Exercise Price	$ 80.46	$ 76.64	$ 61.03

Stock Activity Related To Stock

Stock Activity Related To Stock Options Exercised (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 28, 2018	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	$ 500	$ 2,100	$ 600
Stock Options
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Proceeds from stock options exercised	1,609	28,116	8,175
Tax benefits related to stock options exercised	109	2,271	406
Intrinsic value of stock options exercised	$ 582	$ 19,223	$ 3,195

Stock Options Outstanding (Deta

Stock Options Outstanding (Detail) - $ / shares	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Options Exercisable, Shares	707,725	594,863	918,706
$41.00 - $55.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	$ 41
Range of Exercise Prices, upper limit	$ 55
Options Outstanding, Shares	102,250
Options Outstanding Weighted Average Remaining Life (years)	2 years 4 months 24 days
Options Outstanding, Weighted Average Price	$ 48.08
Options Exercisable, Shares	102,250
Options Exercisable, Weighted Average Price	$ 48.08
$55.01 - $65.00
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	55.01
Range of Exercise Prices, upper limit	$ 65
Options Outstanding, Shares	131,875
Options Outstanding Weighted Average Remaining Life (years)	2 years 3 months 18 days
Options Outstanding, Weighted Average Price	$ 62.69
Options Exercisable, Shares	131,875
Options Exercisable, Weighted Average Price	$ 62.69
$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	260,405
Options Outstanding Weighted Average Remaining Life (years)	7 years 9 months 18 days
Options Outstanding, Weighted Average Price	$ 70.22
Options Exercisable, Shares	62,675
Options Exercisable, Weighted Average Price	$ 68.20
$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	237,475
Options Outstanding Weighted Average Remaining Life (years)	7 years 2 months 12 days
Options Outstanding, Weighted Average Price	$ 82.10
Options Exercisable, Shares	98,075
Options Exercisable, Weighted Average Price	$ 81.04
$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	324,800
Options Outstanding Weighted Average Remaining Life (years)	6 years 6 months
Options Outstanding, Weighted Average Price	$ 94.50
Options Exercisable, Shares	197,350
Options Exercisable, Weighted Average Price	$ 95.15
$100.01 - $117.53
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	$ 117.53
Options Outstanding, Shares	147,525
Options Outstanding Weighted Average Remaining Life (years)	5 years 9 months 18 days
Options Outstanding, Weighted Average Price	$ 110.40
Options Exercisable, Shares	115,500
Options Exercisable, Weighted Average Price	$ 110.45

Summary of Changes in RSUs Gran

Summary of Changes in RSUs Granted Under Equity Incentive Plan (Detail) - Restricted Stock Units - $ / shares	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Non-vested shares
Non-vested, beginning of year	85,558	100,178	117,281
Granted	45,985	37,100	37,000
Vested	(22,466)	(44,520)	(48,053)
Forfeited/cancelled	(8,650)	(7,200)	(6,050)
Non-vested, end of year	100,427	85,558	100,178
Weighted-Average Grant Date Fair Value per Share
Weighted-Average grant date fair value per share Non-vested, beginning of year	$ 86.41	$ 90.07	$ 85.95
Weighted-Average grant date fair value per share Granted	86.26	76.83	84.70
Weighted-Average grant date fair value per share Vested	105.19	85.80	75.35
Weighted-Average grant date fair value per share Forfeited/cancelled	88.86	91.71	94.58
Weighted-Average grant date fair value per share Non-vested, end of year	$ 81.93	$ 86.41	$ 90.07

Stock Activity Related to RSUs

Stock Activity Related to RSUs Vested (Detail) - Restricted Stock Units - USD ($) $ in Millions	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Tax benefits related to RSUs vested	$ 304	$ 1	$ 162
Intrinsic value of RSUs vested	$ 1,666	$ 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	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-vested, beginning of year	118,950	89,275	34,700
Granted	33,700	43,650	56,275
Vested	0	0	0
Forfeited/cancelled	(37,567)	(13,975)	(1,700)
Non-vested, end of year	115,083	118,950	89,275

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 28, 2018	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	$ 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	601,400	0
Average price paid per share of repurchased stock	$ 72.25
Aggregate value of repurchased stock	$ 43,400,000
Stock repurchased during period, shares	3,737,327
Aggregate value of repurchased stock	$ 352,000,000
Remaining value of shares to repurchase in future	$ 48,000,000
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. 28, 2018	Sep. 29, 2017
Equity [Abstract]
Shares issued, beginning of year	33,117,473
Shares issued under share-based compensation plans	72,994	553,221
Shares issued, end of year	33,190,467	33,117,473
Treasury stock purchased, beginning of year	(3,135,927)
Treasury stock purchased	(601,400)	0
Treasury stock purchased, end of year	(3,737,327)	(3,135,927)
Shares outstanding, end of year	29,453,140	29,981,546

Schedule of Components of Accum

Schedule of Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized gain (loss) on derivative contracts	$ (5,381)	$ 13,469
Tax effect	1,673	(3,892)
Unrealized gain (loss) on derivative contracts, Total	(3,708)	9,577
Pension and post-retirement obligations	(55,817)	(81,782)
Tax effect	22,135	27,956
Pension and post-retirement obligations, Total	(33,682)	(53,826)
Cumulative effect of accounting change	(7,682)	0
Currency translation adjustment	(261,117)	(222,621)	$ (268,800)
Accumulated other comprehensive loss	$ (306,189)	$ (266,870)

Restructuring - Additional Info

Restructuring - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Restructuring And Related Activities [Abstract]
Restructuring expense	$ 0	$ 0	$ 8,700,000

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) $ in Thousands, £ in Millions	Oct. 31, 2018USD ($)	Mar. 28, 2017USD ($)	May 04, 2016GBP (£)	Sep. 28, 2018USD ($)	Sep. 28, 2018GBP (£)	Sep. 29, 2017USD ($)	Sep. 30, 2016USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Gain (loss) on assets held for sale and sale of discontinued operations				$ 2,100		$ (2,100)	$ (8,400)
Proceeds from sale of discontinued operations				2,344		600	3,654
Gain on sale of discontinued operation				2,404		793	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				100		900	$ 800
Environmental Exit Costs, Assets Previously Disposed, Liability for Remediation				100		$ 100
Wallop
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations | £			£ 2.5
Deferred compensation payments | £			£ 9
Deferred compensation payment date			May 3, 2019
Payment Received From Deferred Compensation				$ 900
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%
Wallop | Land and Building
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations | £					£ 1.8
Small Manufacturing Business
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations		$ 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%
Eclipse Electronic Systems Inc | Building | Subsequent Event
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations	$ 4,300

Discontinued Operations Income

Discontinued Operations Income (Loss) Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 28, 2018	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									$ 0	$ 4,964	$ 22,794
Operating earnings (loss)									(1,170)	(8,707)	(15,578)
Tax expense (benefit)									(1,835)	(1,396)	(312)
Income (loss) from discontinued operations	$ 2,802	$ (1,894)	$ (77)	$ (166)	$ (1,126)	$ (815)	$ (34)	$ (5,336)	665	(7,311)	(15,266)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									(287)	(2,906)	(8,448)
Gain (loss) on sale of discontinued operations									2,404	793	0
Avionics & Controls
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									0	4,964	17,572
Operating earnings (loss)									(396)	(447)	1,350
Tax expense (benefit)									286	(470)	1,487
Income (loss) from discontinued operations									(682)	23	(137)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									(287)	320	(2,457)
Gain (loss) on sale of discontinued operations									0	793
Sensors & Systems
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									0	0	0
Operating earnings (loss)									0	894	(379)
Tax expense (benefit)									0	0	(83)
Income (loss) from discontinued operations									0	894	(296)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									0	0	0
Gain (loss) on sale of discontinued operations									0	0
Advanced Materials
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									0	0	5,222
Operating earnings (loss)									(632)	(8,259)	(15,761)
Tax expense (benefit)									(2,084)	(614)	(1,448)
Income (loss) from discontinued operations									1,452	(7,645)	(14,313)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									0	(3,226)	(5,991)
Gain (loss) on sale of discontinued operations									2,404	0
Other
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net Sales									0	0	0
Operating earnings (loss)									(142)	(895)	(788)
Tax expense (benefit)									(37)	(312)	(268)
Income (loss) from discontinued operations									(105)	(583)	(520)
Included in Operating Earnings (Loss):
Gain (loss) on net assets held for sale									0	0	$ 0
Gain (loss) on sale of discontinued operations									$ 0	$ 0

Business Segment Information -

Business Segment Information - Additional Information (Detail) - Segment	12 Months Ended
	Sep. 28, 2018	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	6.00%	3.50%	3.10%
Advanced Materials | Operating Segments | U.S. Government
Segment Reporting Information [Line Items]
Sales as a percentage of segment sales	14.70%	9.60%	9.80%
Avionics & Controls | Operating Segments | U.S. Government
Segment Reporting Information [Line Items]
Sales as a percentage of segment sales	7.10%	3.00%	2.00%

Business Segment Information fo

Business Segment Information for Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 28, 2018	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 28, 2018		Sep. 29, 2017		Sep. 30, 2016
Segment Reporting Information [Line Items]
Sales	$ 535,294	$ 499,871	$ 517,629	$ 482,045	$ 528,650	$ 504,107	$ 509,131	$ 458,416	$ 2,034,839	[1]	$ 2,000,304	[1]	$ 1,993,453	[1]
Interest income									1,912		527		367
Interest expense									(30,915)		(30,208)		(30,091)
Earnings from Continuing Operations Before Income Taxes									153,576		153,394		136,025
Avionics & Controls
Segment Reporting Information [Line Items]
Sales									861,543		840,777		861,636
Sensors & Systems
Segment Reporting Information [Line Items]
Sales									766,065		724,373		695,712
Advanced Materials
Segment Reporting Information [Line Items]
Sales									407,231		435,154		436,105
Operating Segments
Segment Reporting Information [Line Items]
Segment Earnings									260,395		251,833		237,502
Operating Segments | Avionics & Controls
Segment Reporting Information [Line Items]
Segment Earnings									103,883		91,040		80,521
Operating Segments | Sensors & Systems
Segment Reporting Information [Line Items]
Segment Earnings									85,214		86,902		82,466
Operating Segments | Advanced Materials
Segment Reporting Information [Line Items]
Segment Earnings									71,298		73,891		74,515
Corporate Non Segment
Segment Reporting Information [Line Items]
Corporate expense									$ (77,816)		$ (68,758)		$ (71,753)
[1]	Based on country from which the sale originated and the sale was recorded.

Reconciliation of Assets from S

Reconciliation of Assets from Segment to Consolidated (Detail) - USD ($) $ in Thousands		12 Months Ended
		Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Capital Expenditures		$ 53,292	$ 58,040	$ 68,472
Depreciation and amortization		106,724	103,770	100,258
Identifiable Assets		3,036,917	3,120,013	3,029,390
Discontinued Operations
Segment Reporting Information [Line Items]
Depreciation and amortization		0	0	12
Identifiable Assets		6,950	21,192	29,488
Operating Segments | Avionics & Controls
Segment Reporting Information [Line Items]
Capital Expenditures		9,805	19,315	36,423
Depreciation and amortization		41,668	40,853	38,909
Identifiable Assets		1,346,689	1,382,176	1,302,441
Operating Segments | Sensors & Systems
Segment Reporting Information [Line Items]
Capital Expenditures	[1]	24,264	22,804	14,319
Depreciation and amortization		44,681	41,722	40,399
Identifiable Assets		1,131,842	1,139,676	1,140,017
Operating Segments | Advanced Materials
Segment Reporting Information [Line Items]
Capital Expenditures	[2]	18,452	14,247	15,868
Depreciation and amortization		17,625	18,559	18,691
Identifiable Assets		455,263	504,965	498,442
Corporate Non Segment
Segment Reporting Information [Line Items]
Capital Expenditures		771	1,674	1,862
Depreciation and amortization		2,750	2,636	2,247
Identifiable Assets	[3]	$ 96,173	$ 72,004	$ 59,002
[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 $0.1 million, $3.5 million and $3.3 million in fiscal 2018, 2017 and 2016, respectively.
[3]	Primarily cash and deferred tax assets (see Note 10).

Reconciliation of Assets from_2

Reconciliation of Assets from Segment to Consolidated (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 28, 2018	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	$ 0.1	$ 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								12 Months Ended
		Sep. 28, 2018	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 28, 2018		Sep. 29, 2017		Sep. 30, 2016
Segment Reporting Information [Line Items]
Sales		$ 535,294	$ 499,871	$ 517,629	$ 482,045	$ 528,650	$ 504,107	$ 509,131	$ 458,416	$ 2,034,839	[1]	$ 2,000,304	[1]	$ 1,993,453	[1]
US
Segment Reporting Information [Line Items]
Sales	[1]									1,036,970		1,079,628		1,087,620
Canada
Segment Reporting Information [Line Items]
Sales	[1]									194,635		190,227		187,210
France
Segment Reporting Information [Line Items]
Sales	[1]									519,697		470,465		450,370
United Kingdom
Segment Reporting Information [Line Items]
Sales	[1]									250,694		237,794		262,234
All Other Foreign
Segment Reporting Information [Line Items]
Sales	[1]									362,313		352,962		330,995
Intersegment Elimination
Segment Reporting Information [Line Items]
Sales	[1]									(329,470)		(330,772)		(324,976)
Unaffiliated customers - U.S. | US
Segment Reporting Information [Line Items]
Sales	[1]									813,732		824,796		837,939
Unaffiliated customers - Export | US
Segment Reporting Information [Line Items]
Sales	[1]									187,695		199,494		172,209
Intercompany | US
Segment Reporting Information [Line Items]
Sales	[1]									35,543		55,338		77,472
Intercompany | Canada
Segment Reporting Information [Line Items]
Sales	[1]									6,063		8,449		3,378
Intercompany | France
Segment Reporting Information [Line Items]
Sales	[1]									70,988		56,824		51,461
Intercompany | United Kingdom
Segment Reporting Information [Line Items]
Sales	[1]									29,127		24,969		25,100
Intercompany | All Other Foreign
Segment Reporting Information [Line Items]
Sales	[1]									187,749		185,192		167,565
Unaffiliated Customers | Canada
Segment Reporting Information [Line Items]
Sales	[1]									188,572		181,778		183,832
Unaffiliated Customers | France
Segment Reporting Information [Line Items]
Sales	[1]									448,709		413,641		398,909
Unaffiliated Customers | United Kingdom
Segment Reporting Information [Line Items]
Sales	[1]									221,567		212,825		237,134
Unaffiliated Customers | All Other Foreign
Segment Reporting Information [Line Items]
Sales	[1]									$ 174,564		$ 167,770		$ 163,430
[1]	Based on country from which the sale originated and the sale was recorded.

Revenue from External Custome_2

Revenue from External Customers and Long-Lived Assets, by Geographical Areas (Detail) - USD ($) $ in Thousands		12 Months Ended
		Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Segment Earnings	[1]	$ 260,395	$ 251,833	$ 237,502
Identifiable Assets	[2]	2,940,744	3,048,009	2,970,388
US
Segment Reporting Information [Line Items]
Segment Earnings	[1]	127,173	118,648	130,440
Identifiable Assets	[2]	979,917	1,049,747	1,055,021
Canada
Segment Reporting Information [Line Items]
Segment Earnings	[1]	37,014	26,521	8,659
Identifiable Assets	[2]	507,687	499,418	450,047
France
Segment Reporting Information [Line Items]
Segment Earnings	[1]	62,474	63,633	61,121
Identifiable Assets	[2]	752,856	753,854	770,593
United Kingdom
Segment Reporting Information [Line Items]
Segment Earnings	[1]	20,761	22,950	25,646
Identifiable Assets	[2]	379,292	405,423	394,811
All Other Foreign
Segment Reporting Information [Line Items]
Segment Earnings	[1]	12,973	20,081	11,636
Identifiable Assets	[2]	$ 320,992	$ 339,567	$ 299,916
[1]	Before corporate expense, shown on page 80.
[2]	Excludes corporate, shown on page 80.

Product Lines Contributing Sale

Product Lines Contributing Sales (Detail)	12 Months Ended
	Sep. 28, 2018	Sep. 29, 2017	Sep. 30, 2016
Connector
Product Information [Line Items]
Product Line Sales Total Percentage	17.00%	16.00%	16.00%
Avionics
Product Information [Line Items]
Product Line Sales Total Percentage	16.00%	16.00%	16.00%

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 28, 2018	Oct. 09, 2018
Subsequent Event [Line Items]
Merger related costs	$ 7.2
Subsequent Event
Subsequent Event [Line Items]
Termination fee payable upon termination of merger agreement		$ 128.9
Subsequent Event | TransDigm
Subsequent Event [Line Items]
Business acquisition, share price		$ 122.50

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 28, 2018		Jun. 29, 2018		Mar. 30, 2018		Dec. 29, 2017		Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 28, 2018		Sep. 29, 2017		Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Net Sales	$ 535,294		$ 499,871		$ 517,629		$ 482,045		$ 528,650	$ 504,107	$ 509,131	$ 458,416	$ 2,034,839	[1]	$ 2,000,304	[1]	$ 1,993,453	[1]
Cost of Sales	350,969		329,951		353,902		333,709		362,422	330,408	331,925	315,504	1,368,531		1,340,259		1,331,573
Gross Profit	184,325		169,920		163,727		148,336		166,228	173,699	177,206	142,912	666,308		660,045		661,880
Selling, general & administrative	89,225		97,878		101,242		98,886		88,332	93,615	97,924	95,110	387,231		374,981		396,548
Research, development and engineering	17,472		22,830		24,725		25,842		28,841	30,190	29,041	21,706	90,869		109,778		99,710
Operating Earnings from Continuing Operations	73,730		48,292		33,924		26,633		49,055	49,894	55,430	28,696	182,579		183,075		165,749
Income Tax Expense	16,865	[2]	11,094	[2]	2,079	[2]	53,789	[2]	9,705	10,703	13,080	(463)	83,827	[2]	33,025		21,857
Earnings from Continuing Operations	49,937		29,717		23,954		(34,815)		31,533	31,764	34,440	21,128	68,793		118,865		113,219
Earnings (Loss) from Discontinued Operations	2,802		(1,894)		(77)		(166)		(1,126)	(815)	(34)	(5,336)	665		(7,311)		(15,266)
Net Earnings Attributable to Esterline	$ 52,739		$ 27,823		$ 23,877		$ (34,981)		$ 30,407	$ 30,949	$ 34,406	$ 15,792	$ 69,458		$ 111,554		$ 97,953
Earnings (Loss) Per Share Attributable to Esterline - Basic:
Continuing operations	$ 1.69		$ 1.01		$ 0.81		$ (1.16)		$ 1.05	$ 1.07	$ 1.16	$ 0.71	$ 2.33		$ 4		$ 3.84
Discontinued operations	0.10		(0.06)		0		(0.01)		(0.04)	(0.03)	0	(0.18)	0.02		(0.25)		(0.52)
Earnings Per Share	1.79		0.95		0.81		(1.17)		1.01	1.04	1.16	0.53	2.35		3.75		3.32
Earnings (Loss) Per Share Attributable to Esterline - Diluted:
Continuing operations	1.69		1		0.80		(1.16)		1.05	1.06	1.15	0.71	2.32		3.96		3.80
Discontinued operations	0.09		(0.06)		0		(0.01)		(0.04)	(0.03)	0	(0.18)	0.02		(0.24)		(0.51)
Earnings Per Share	$ 1.78		$ 0.94		$ 0.80		$ (1.17)		$ 1.01	$ 1.03	$ 1.15	$ 0.53	$ 2.34		$ 3.72		$ 3.29
[1]	Based on country from which the sale originated and the sale was recorded.
[2]	Includes the impact of the Act mainly in the first and fourth quarter of fiscal 2018.