Kulicke and Soffa Industries (KLIC) 10-Q 30 Jul 14 2014 Q3 Quarterly report Financial data

DOCUMENT_AND_ENTITY_INFORMATIO

DOCUMENT AND ENTITY INFORMATION	9 Months Ended
	Jun. 28, 2014	Jul. 25, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'KULICKE & SOFFA INDUSTRIES INC	'
Entity Central Index Key	'0000056978	'
Current Fiscal Year End Date	'--09-27	'
Entity Filer Category	'Large Accelerated Filer	'
Trading Symbol	'klic	'
Entity Common Stock, Shares Outstanding	'	76,663,182
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Jun-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 28, 2014		Sep. 28, 2013
In Thousands, unless otherwise specified
Current assets:	'		'
Cash and cash equivalents	$597,457		$521,788
Short-term investments	2,600	[1]	3,252	[1]
Accounts and notes receivable, net of allowance for doubtful accounts of $239 and $504 respectively	154,410		162,714
Inventories, net	53,922		38,135
Prepaid expenses and other current assets	19,153		24,012
Deferred income taxes	4,063		4,487
Total current assets	831,605		754,388
Property, plant and equipment, net	52,231		47,541
Goodwill	41,546		41,546
Intangible assets	7,221		11,209
Other assets	7,260		8,310
TOTAL ASSETS	939,863		862,994
Current liabilities:	'		'
Accounts payable	66,222		37,030
Accrued expenses and other current liabilities	41,406		38,868
Income taxes payable	4,076		1,504
Total current liabilities	111,704		77,402
Financing obligation	19,618		19,396
Deferred income taxes	40,115		40,709
Other liabilities	8,957		8,822
TOTAL LIABILITIES	180,394		146,329
Commitments and contingent liabilities (Note 12)	'		'
SHAREHOLDERS' EQUITY:	'		'
Preferred stock, without par value: Authorized 5,000 shares; issued - none	0		0
Common stock, no par value: Authorized 200,000 shares; issued 81,590 and 80,237 respectively; outstanding 76,636 and 75,283 shares, respectively	476,547		467,525
Treasury stock, at cost, 4,954 shares	-46,356		-46,356
Accumulated income	325,607		291,878
Accumulated other comprehensive income	3,671		3,618
TOTAL SHAREHOLDERS' EQUITY	759,469		716,665
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$939,863		$862,994
[1]	All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of June 28, 2014 and September 28, 2013, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 28, 2014 and June 29, 2013.

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 28, 2014	Sep. 28, 2013
In Thousands, except Share data, unless otherwise specified
Consolidated Balance Sheets Parenthetical [Abstract]	'	'
Allowance for doubtful accounts and notes receivable	$239	$504
Preferred stock, without par value (usd per share)	$0	$0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, no par value (usd per share)	$0	$0
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	81,590,000	80,237,000
Common stock, shares outstanding	76,636,000	75,283,000
Treasury stock, shares	4,954,000	4,954,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Income Statement [Abstract]	'	'	'	'
Net revenue	$180,517	$141,181	$373,836	$361,330
Cost of sales	95,360	75,267	192,642	195,071
Gross profit	85,157	65,914	181,194	166,259
Selling, general and administrative	30,093	31,264	81,430	88,754
Research and development	23,480	15,783	60,277	46,243
Operating expenses	53,573	47,047	141,707	134,997
Income from operations	31,584	18,867	39,487	31,262
Interest income	256	267	878	629
Interest expense	-316	0	-732	-1
Income from operations before income taxes	31,524	19,134	39,633	31,890
Provision for income taxes	4,908	247	5,904	2,063
Net income	$26,616	$18,887	$33,729	$29,827
Net income per share:	'	'	'	'
Basic (in dollars per share)	$0.35	$0.25	$0.44	$0.40
Diluted (in dollars per share)	$0.34	$0.25	$0.44	$0.39
Weighted average shares outstanding:	'	'	'	'
Basic (in shares)	76,596	75,231	76,308	75,083
Diluted (in shares)	77,605	76,473	77,086	76,204

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$26,616	$18,887	$33,729	$29,827
Other comprehensive income / (loss):	'	'	'	'
Foreign currency translation adjustment	304	186	-10	784
Unrecognized actuarial gain / (loss), Switzerland pension plan, net of tax	3	41	-9	4
Foreign currency translation adjustment and Unrecognized actuarial gain (loss) on pensions	307	227	-19	788
Derivatives designated as hedging instruments:	'	'	'	'
Unrealized gain on derivative instruments, net of tax	95	0	95	0
Reclassification adjustment for gain on derivative instruments recognized, net of tax	-23	0	-23	0
Net increase from derivatives designated as hedging instruments, net of tax	72	0	72	0
Total other comprehensive income	379	227	53	788
Comprehensive income	$26,995	$19,114	$33,782	$30,615

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Statement of Cash Flows [Abstract]	'	'
Net income	$33,729	$29,827
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	9,995	14,302
Equity-based compensation and employee benefits	8,817	8,088
Reversal of excess tax benefits from stock-based compensation arrangements	825	0
Allowance for Doubtful Accounts Receivable, Period Increase (Decrease)	-265	-111
Adjustment for inventory valuation	2,109	-205
Deferred taxes	-552	190
Loss (Gain) on disposal of property, plant and equipment	46	-147
Changes in operating assets and liabilities:	'	'
Accounts and notes receivable	8,599	42,728
Inventory	-17,893	10,869
Prepaid expenses and other current assets	4,115	40
Accounts payable, accrued expenses and other current liabilities	30,293	-31,296
Income taxes payable	2,566	-5,454
Other, net	1,805	-651
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net cash provided by operating activities	84,189	68,180
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of property, plant and equipment	-9,294	-5,957
Proceeds from sales of property, plant and equipment	0	5,310
Purchase of short-term investments	-9,173	0
Maturity of short-term investments	9,795	0
Net cash used in investing activities	-8,672	-647
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from exercise of common stock options	1,030	868
Reversal of excess tax benefits from stock-based compensation arrangements	-825	0
Net cash provided by financing activities	205	868
Effect of exchange rate changes on cash and cash equivalents	-53	-152
Changes in cash and cash equivalents	75,669	68,249
Cash and cash equivalents at beginning of period	521,788	440,244
Cash and cash equivalents at end of period	597,457	508,493
CASH PAID FOR:	'	'
Interest	580	0
Income taxes	$4,270	$8,060

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	These consolidated financial statements include the accounts of Kulicke and Soffa Industries, Inc. and its subsidiaries (the “Company”), with appropriate elimination of intercompany balances and transactions.
	The interim consolidated financial statements are unaudited and, in management's opinion, include all adjustments (consisting only of normal and recurring adjustments) necessary for a fair presentation of results for these interim periods. The interim consolidated financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and should be read in conjunction with the consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the fiscal year ended September 28, 2013, filed with the Securities and Exchange Commission, which includes Consolidated Balance Sheets as of September 28, 2013 and September 29, 2012, and the related Consolidated Statements of Operations, Statements of Other Comprehensive Income, Changes in Shareholders' Equity and Cash Flows for each of the years in the three-year period ended September 28, 2013. The results of operations for any interim period are not necessarily indicative of the results of operations for any other interim period or for a full year.
	Fiscal Year
	Each of the Company's first three fiscal quarters end on the Saturday that is 13 weeks after the end of the immediately preceding fiscal quarter. The fourth quarter of each fiscal year ends on the Saturday closest to September 30th. Fiscal 2014 quarters end on December 28, 2013, March 29, 2014, June 28, 2014 and September 27, 2014. Fiscal 2013 quarters ended on December 29, 2012, March 30, 2013, June 29, 2013 and September 28, 2013. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks.
	Nature of Business
	The Company designs, manufactures and sells capital equipment and expendable tools as well as services, maintains, repairs and upgrades equipment, all used to assemble semiconductor devices. The Company's operating results depend upon the capital and operating expenditures of semiconductor manufacturers and outsourced semiconductor assembly and test providers (“OSATs”) worldwide which, in turn, depend on the current and anticipated market demand for semiconductors and products utilizing semiconductors. The semiconductor industry is highly volatile and experiences downturns and slowdowns which have a severe negative effect on the semiconductor industry's demand for semiconductor capital equipment, including assembly equipment manufactured and sold by the Company and, to a lesser extent, expendable tools, including those sold by the Company. These downturns and slowdowns have in the past adversely affected the Company's operating results. The Company believes such volatility will continue to characterize the industry and the Company's operations in the future.
	Use of Estimates
	The preparation of consolidated financial statements requires management to make assumptions, estimates and judgments that affect the reported amounts of assets and liabilities, net revenue and expenses during the reporting periods, and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements. On an ongoing basis, management evaluates estimates, including but not limited to, those related to accounts receivable, reserves for excess and obsolete inventory, carrying value and lives of fixed assets, goodwill and intangible assets, valuation allowances for deferred tax assets and deferred tax liabilities, repatriation of un-remitted foreign subsidiary earnings, equity-based compensation expense, restructuring, and warranties. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable. As a result, management makes judgments regarding the carrying values of its assets and liabilities that are not readily apparent from other sources. Authoritative pronouncements, historical experience and assumptions are used as the basis for making estimates, and on an ongoing basis, management evaluates these estimates. Actual results may differ from these estimates under different assumptions or conditions.
	Vulnerability to Certain Concentrations
	Financial instruments which may subject the Company to concentrations of credit risk as of June 28, 2014 and September 28, 2013 consisted primarily of short-term investments and trade receivables. The Company manages credit risk associated with investments by investing its excess cash in highly rated debt instruments of the U.S. Government and its agencies, financial institutions, and corporations. The Company has established investment guidelines relative to diversification and maturities designed to maintain safety and liquidity. These guidelines are periodically reviewed and modified as appropriate. The Company does not have any exposure to sub-prime financial instruments or auction rate securities.
	The Company's trade receivables result primarily from the sale of semiconductor equipment, related accessories and replacement parts, and expendable tools to a relatively small number of large manufacturers in a highly concentrated industry. Write-offs of uncollectible accounts have historically not been significant; however, the Company closely monitors its customers' financial strength to reduce the risk of loss.
	The Company's products are complex and require raw materials, components and subassemblies having a high degree of reliability, accuracy and performance. The Company relies on subcontractors to manufacture many of these components and subassemblies and it relies on sole source suppliers for some important components and raw material inventory.
	The Company's international operations are exposed to changes in foreign currency exchange rates due to transactions denominated in currencies other than the location's functional currency. The Company is also exposed to foreign currency fluctuations that impact the remeasurement of net monetary assets of those operations whose functional currency, the U.S. dollar, differs from their respective local currencies, most notably in Israel, Malaysia, Singapore and Switzerland. In addition to net monetary remeasurement, the Company has exposures related to the translation of subsidiary financial statements from their functional currency, the local currency, into its reporting currency, the U.S. dollar, most notably in China, Taiwan, Japan and Germany. The Company's U.S. operations also have foreign currency exposure due to net monetary assets denominated in currencies other than the U.S. dollar.
	Foreign Currency Translation
	The majority of the Company's business is transacted in U.S. dollars; however, the functional currencies of some of the Company's subsidiaries are their local currencies. In accordance with ASC No. 830, Foreign Currency Matters (“ASC 830”), for a subsidiary of the Company that has a functional currency other than the U.S. dollar, gains and losses resulting from the translation of the functional currency into U.S. dollars for financial statement presentation are not included in determining net income, but are accumulated in the cumulative translation adjustment account as a separate component of shareholders' equity (accumulated other comprehensive income (loss)). Under ASC 830, cumulative translation adjustments are not adjusted for income taxes as they relate to indefinite investments in non-U.S. subsidiaries. Gains and losses resulting from foreign currency transactions are included in the determination of net income.
	Derivative Financial Instruments
	The Company’s primary objective for holding derivative financial instruments is to manage the fluctuation in foreign exchange rates. The Company’s international operations are exposed to changes in foreign exchange rates due to transactions denominated in currencies other than U.S. dollars. Most of the Company’s revenue and cost of materials are transacted in U.S. dollars. However, a significant amount of the Company’s operating expenses are denominated in local currencies, primarily in Singapore. The Company has established a program to monitor the forecasted transaction currency risk to protect against foreign exchange rate volatility. Generally, the Company uses foreign exchange forward contracts in these hedging programs. The derivative financial instruments, which have maturities of up to six months, are recorded at fair value and are included in prepaid expenses and other current assets, or other accrued expenses and other current liabilities. We enter into these foreign exchange contracts to hedge a portion of our forecasted foreign currency denominated operating expenses in the normal course of business and accordingly, they are not speculative in nature.
	Our accounting policy for derivative financial instruments is based on whether they meet the criteria for designation as a cash flow hedge. A designated hedge with exposure to variability in the functional currency equivalent of the future foreign currency cash flows of a forecasted transaction is referred to as a cash flow hedge. The criteria for designating a derivative as a cash flow hedge include the assessment of the instrument’s effectiveness in risk reduction, matching of the derivative instrument to its underlying transaction, and the assessment of the probability that the underlying transaction will occur. For derivatives with cash flow hedge accounting designation, we report the after-tax gain / (loss) from the effective portion of the hedge as a component of accumulated other comprehensive income / (loss) and reclassify it into earnings in the same period in which the hedged transaction affects earnings and in the same line item on the consolidated statements of income as the impact of the hedged transaction. Derivatives that we designate as cash flow hedges are classified in the consolidated statements of cash flows in the same section as the underlying item, primarily within cash flows from operating activities.
	The hedge effectiveness of these derivative instruments is evaluated by comparing the cumulative change in the fair value of the hedge contract with the cumulative change in the fair value of the forecasted cash flows of the hedged item.
	If a cash flow hedge is discontinued because it is no longer probable that the original hedged transaction will occur as previously anticipated, the cumulative unrealized gain or loss on the related derivative is reclassified from accumulated other comprehensive income / (loss) into earnings. Subsequent gain / (loss) on the related derivative instrument is recognized into earnings in each period until the instrument matures, is terminated, is re-designated as a qualified cash flow hedge, or is sold. Ineffective portions of cash flow hedges, as well as amounts excluded from the assessment of effectiveness, are recognized in earnings.
	Cash Equivalents
	The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. Cash equivalents are measured at fair value based on level one measurement, or quoted market prices, as defined by ASC No. 820, Fair Value Measurements and Disclosures. As of June 28, 2014 and September 28, 2013, fair value approximated the cost basis for cash equivalents.
	Investments
	Investments, other than cash equivalents, are classified as “trading,” “available-for-sale” or “held-to-maturity,” in accordance with ASC No. 320, Investments-Debt & Equity Securities, and depending upon the nature of the investment, its ultimate maturity date in the case of debt securities, and management's intentions with respect to holding the securities. Investments classified as “trading” are reported at fair market value, with unrealized gains or losses included in earnings. Investments classified as “available-for-sale” are reported at fair market value, with net unrealized gains or losses reflected as a separate component of shareholders' equity (accumulated other comprehensive income (loss)). The fair market value of trading and available-for-sale securities is determined using quoted market prices at the balance sheet date. Investments classified as held-to-maturity are reported at amortized cost. Realized gains and losses are determined on the basis of specific identification of the securities sold.
	Allowance for Doubtful Accounts
	The Company maintains allowances for doubtful accounts for estimated losses resulting from its customers' failure to make required payments. If the financial condition of the Company's customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company is also subject to concentrations of customers and sales to a few geographic locations, which could also impact the collectability of certain receivables. If global economic conditions deteriorate or political conditions were to change in some of the countries where the Company does business, it could have a significant impact on the results of operations and the Company's ability to realize the full value of its accounts receivable.
	Inventories
	Inventories are stated at the lower of cost (on a first-in first-out basis) or market value. The Company generally provides reserves for obsolete inventory and for inventory considered to be in excess of demand. Demand is generally defined as 18 months forecasted future consumption for equipment, 24 months consumption for all spare parts, and 12 months forecasted future consumption for expendable tools. Forecasted consumption is based upon internal projections, historical sales volumes, customer order activity and a review of consumable inventory levels at customers' facilities. The Company communicates forecasts of its future consumption to its suppliers and adjusts commitments to those suppliers accordingly. If required, the Company reserves the difference between the carrying value of its inventory and the lower of cost or market value, based upon assumptions about future consumption, and market conditions. If actual market conditions are less favorable than projections, additional inventory reserves may be required.
	Property, Plant and Equipment
	Property, plant and equipment are carried at cost. The cost of additions and those improvements which increase the capacity or lengthen the useful lives of assets are capitalized, while repair and maintenance costs are expensed as incurred. Depreciation and amortization are provided on a straight-line basis over the estimated useful lives as follows: buildings 25 years; machinery and equipment 3 to 10 years; and leasehold improvements are based on the shorter of the life of lease or life of asset. Purchased computer software costs related to business and financial systems are amortized over a five-year period on a straight-line basis.
	Valuation of Long-Lived Assets
	In accordance with ASC No. 360, Property, Plant & Equipment ("ASC 360"), the Company's property, plant and equipment is tested for impairment based on undiscounted cash flows when triggering events occur, and if impaired, written-down to fair value based on either discounted cash flows or appraised values. ASC 360 also provides a single accounting model for long-lived assets to be disposed of by sale and establishes additional criteria that would have to be met to classify an asset as held for sale. The carrying amount of an asset or asset group is not recoverable to the extent it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group. Estimates of future cash flows used to test the recoverability of a long-lived asset or asset group must incorporate the entity's own assumptions about its use of the asset or asset group and must factor in all available evidence.
	ASC 360 requires that long-lived assets be tested for recoverability whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Such events include significant under-performance relative to the expected historical or projected future operating results, significant changes in the manner of use of the assets, significant negative industry or economic trends and significant changes in market capitalization. During the three and nine months ended June 28, 2014, no triggering events occurred.
	Accounting for Impairment of Goodwill
	The Company operates two reportable segments: Equipment and Expendable Tools. Goodwill was recorded in 2009 for the acquisition of Orthodyne Electronics Corporation ("Orthodyne"), which added wedge bonder products (also known as "reporting unit") to the Equipment business.
	Accounting Standard Update 2011-08, Testing Goodwill for Impairment (“ASU 2011-08”), provides companies with the option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If, after assessing the qualitative factors, a company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying value, then performing the two-step impairment test is unnecessary. However, if a company concludes otherwise, then it is required to perform the first step of the two-step goodwill impairment test. If the carrying value of a reporting unit exceeds its fair value, then a company is required to perform the second step of the two-step goodwill impairment test.
	As part of the annual evaluation, the Company performs an impairment test of its goodwill in the fourth quarter of each fiscal year to coincide with the completion of its annual forecasting and refreshing of its business outlook process. On an ongoing basis, the Company monitors if a “triggering” event has occurred that may have the effect of reducing the fair value of a reporting unit below its respective carrying value. Adverse changes in expected operating results and/or unfavorable changes in other economic factors used to estimate fair values could result in a non-cash impairment charge in the future. During the three and nine months ended June 28, 2014, no triggering events occurred.
	Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Future events and changing market conditions may impact the assumptions as to prices, costs, growth rates or other factors that may result in changes in the estimates of future cash flows. Although the Company believes the assumptions that it has used in testing for impairment are reasonable, significant changes in any one of the assumptions could produce a significantly different result. Indicators of potential impairment may lead the Company to perform interim goodwill impairment assessments, including significant and unforeseen customer losses, a significant adverse change in legal factors or in the business climate, a significant adverse action or assessment by a regulator, a significant stock price decline or unanticipated competition.
	For further information on goodwill and other intangible assets, see Note 3 below.
	Revenue Recognition
	In accordance with ASC No. 605, Revenue Recognition, the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, the collectability is reasonably assured, and equipment installation obligations have been completed and customer acceptance, when applicable, has been received or otherwise released from installation or customer acceptance obligations. If terms of the sale provide for a customer acceptance period, revenue is recognized upon the expiration of the acceptance period or customer acceptance, whichever occurs first. The Company’s standard terms are ex works (the Company’s factory), with title transferring to its customer at the Company’s loading dock or upon embarkation. The Company has a small percentage of sales with other terms, and revenue is recognized in accordance with the terms of the related customer purchase order. Revenue related to services is recognized upon performance of the services requested by a customer order. Revenue for extended maintenance service contracts with a term more than one month is recognized on a prorated straight-line basis over the term of the contract.
	Shipping and handling costs billed to customers are recognized in net revenue. Shipping and handling costs paid by the Company are included in cost of sales.
	Research and Development
	The Company charges research and development costs associated with the development of new products to expense when incurred. In certain circumstances, pre-production machines which the Company intends to sell are carried as inventory until sold.
	Income Taxes
	In accordance with ASC No. 740, Income Taxes, deferred income taxes are determined using the liability method. The Company records a valuation allowance to reduce its deferred tax assets to the amount it expects is more likely than not to be realized. While the Company has considered future taxable income and its ongoing tax planning strategies in assessing the need for the valuation allowance, if it were to determine that it would be able to realize its deferred tax assets in the future in excess of its net recorded amount, an adjustment to the deferred tax asset would increase income in the period such determination was made. Likewise, should the Company determine it would not be able to realize all or part of its net deferred tax assets in the future, an adjustment to the deferred tax asset would decrease income in the period such determination was made.
	In accordance with ASC No. 740 Topic 10, Income Taxes, General (“ASC 740.10”), the Company accounts for uncertain tax positions taken or expected to be taken in its income tax return. Under ASC 740.10, the Company utilizes a two-step approach for evaluating uncertain tax positions. Step one, or recognition, requires a company to determine if the weight of available evidence indicates a tax position is more likely than not to be sustained upon audit, including resolution of related appeals or litigation processes, if any. Step two, or measurement, is based on the largest amount of benefit, which is more likely than not to be realized on settlement with the taxing authority.
	Equity-Based Compensation
	The Company accounts for equity-based compensation under the provisions of ASC No. 718, Compensation - Stock Compensation (“ASC 718”). ASC 718 requires the recognition of the fair value of the equity-based compensation in net income. Compensation expense associated with market-based restricted stock is determined using a Monte-Carlo valuation model, and compensation expense associated with time-based and performance-based restricted stock is determined based on the number of shares granted and the fair value on the date of grant. The fair value of the Company's stock option awards are estimated using a Black-Scholes option valuation model. In addition, the calculation of equity-based compensation costs requires that the Company estimate the number of awards that will be forfeited during the vesting period. The fair value of equity-based awards is amortized over the vesting period of the award and the Company elected to use the straight-line method for awards granted after the adoption of ASC 718.
	Earnings per Share
	Earnings per share (“EPS”) are calculated in accordance with ASC No. 260, Earnings per Share. Basic EPS include only the weighted average number of common shares outstanding during the period. Diluted EPS include the weighted average number of common shares and the dilutive effect of stock options, restricted stock and share unit awards and convertible subordinated notes outstanding during the period, when such instruments are dilutive.
	In accordance with ASC No. 260.10.55, Earnings per Share - Implementation & Guidance, the Company treats all outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends as participating in undistributed earnings with common shareholders. Awards of this nature are considered participating securities and the two-class method of computing basic and diluted EPS must be applied.
	Prior Period Adjustments
	During the three months ended December 28, 2013, the Company identified a prior period adjustment of $0.8 million relating to the provision of input tax receivables that resulted in increased selling, general and administrative expense and a reduction of input tax receivable that should have been recorded during the three months ended September 28, 2013. This error was corrected during the quarter ended December 28, 2013 and management has deemed that the adjustment was not material to the quarter ended September 28, 2013, the fiscal year ended September 28, 2013, or to the expected full year results of the current year ending September 27, 2014.
	During the three months ended June 28, 2014, the Company identified a prior period adjustment of $1.6 million relating to the pricing discounts given to certain distributors that resulted in the decrease of the selling, general and administrative expense and the revenue that should have been recorded during the six months ended March 29, 2014. This error was corrected during the quarter ended June 28, 2014 and management has assessed that the adjustment was not material to the six months ended March 29, 2014, or to the expected full year results of the current year ending September 27, 2014.
	Recent Accounting Pronouncements
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (“ASC”) 605, Revenue Recognition. The new revenue recognition standard requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for interim and annual reporting periods beginning after December 15, 2016 and early adoption is not permitted. The Company is currently assessing the impact of this new guidance.

BALANCE_SHEET_COMPONENTS

BALANCE SHEET COMPONENTS	9 Months Ended
	Jun. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BALANCE SHEET COMPONENTS	'
	BALANCE SHEET COMPONENTS
	The following tables reflect the components of significant balance sheet accounts as of June 28, 2014 and September 28, 2013:
			As of
	(in thousands)		June 28, 2014			September 28, 2013
	Short term investments, available-for-sale:
	Deposits maturing within one year (1)		$	2,600		$	3,252
	Inventories, net:
	Raw materials and supplies		$	27,438		$	19,703
	Work in process		24,695			12,219
	Finished goods		15,547			20,333
			67,680			52,255
	Inventory reserves		(13,758		)	(14,120		)
			$	53,922		$	38,135
	Property, plant and equipment, net:
	Buildings and building improvements (2)		$	31,132		$	3,060
	Leasehold improvements		14,009			15,763
	Data processing equipment and software		27,333			24,549
	Machinery, equipment, furniture and fixtures		44,331			48,998
	Construction in progress (2)		—			19,396
			116,805			111,766
	Accumulated depreciation		(64,574		)	(64,225		)
			$	52,231		$	47,541
	Accrued expenses and other current liabilities:
	Wages and benefits		$	19,101		$	19,779
	Accrued customer obligations (3)		8,549			8,270
	Commissions and professional fees		2,318			2,640
	Deferred rent		1,896			1,097
	Severance		1,290			1,468
	Other		8,252			5,614
			$	41,406		$	38,868
	-1	All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of June 28, 2014 and September 28, 2013, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 28, 2014 and June 29, 2013.
	-2	Pursuant to ASC No. 840, Leases, the Company was considered to be the owner of the building during the construction phase for the Agreement to Develop and Lease (the “ADL”) facility being developed by Mapletree Industrial Trust (the “Landlord”) in Singapore—see Notes 7 and 12 below. The building was completed on December 1, 2013 and the construction costs incurred in relation to the relevant proportion of the Company's lease were recognized on the Consolidated Balance Sheet as of June 28, 2014.
	-3	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit costs.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Jun. 28, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS	'
	GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	Intangible assets classified as goodwill are not amortized. The Company performs an annual impairment test of its goodwill during the fourth quarter of each fiscal year, which coincides with the completion of its annual forecasting and refreshing of business outlook process. The Company performed its annual impairment test in the fourth quarter of fiscal 2013 and concluded that no impairment charge was required. During the nine months ended June 28, 2014, the Company reviewed the qualitative factors to ascertain if a "triggering" event may have taken place that may have the effect of reducing the fair value of the reporting unit below its carrying value and concluded that no triggering event had occurred.
	In 2008, the Company acquired Orthodyne and added wedge bonder products to the business.
	Intangible Assets
	Intangible assets with determinable lives are amortized over their estimated useful lives. The Company's intangible assets consist primarily of wedge bonder developed technology and customer relationships.
	The following table reflects net intangible assets as of June 28, 2014 and September 28, 2013:
			As of						Average estimated
	(dollar amounts in thousands)		June 28, 2014			September 28, 2013			useful lives (in years)
	Wedge bonder developed technology		$	33,200		$	33,200		7
	Accumulated amortization		(27,273		)	(23,715		)
	Net wedge bonder developed technology		$	5,927		$	9,485
	Wedge bonder customer relationships		$	19,300		$	19,300		5
	Accumulated amortization		(19,300		)	(19,300		)
	Net wedge bonder customer relationships		$	—		$	—
	Wedge bonder trade name		$	4,600		$	4,600		8
	Accumulated amortization		(3,306		)	(2,876		)
	Net wedge bonder trade name		$	1,294		$	1,724
	Wedge bonder other intangible assets		$	2,500		$	2,500		1.9
	Accumulated amortization		(2,500		)	(2,500		)
	Net wedge bonder other intangible assets		$	—		$	—
	Net intangible assets		$	7,221		$	11,209
	The following table reflects estimated annual amortization expense related to intangible assets as of June 28, 2014:
		As of
	(in thousands)	June 28, 2014
	Remaining fiscal 2014	$	1,330
	Fiscal 2015	5,318
	Fiscal 2016	573
	Total amortization expense	$	7,221

CASH_AND_CASH_EQUIVALENTS

CASH AND CASH EQUIVALENTS	9 Months Ended
	Jun. 28, 2014
Cash and Cash Equivalents [Abstract]	'
CASH AND CASH EQUIVALENTS	'
	CASH, CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS
	Cash equivalents consist of instruments with remaining maturities of three months or less at the date of purchase. In general, these investments are free of trading restrictions. We carry these investments at fair value, based on quoted market prices or other readily available market information.
	Cash and cash equivalents consisted of the following as of June 28, 2014:
	(dollar amounts in thousands)	Amortized		Unrealized		Unrealized		Estimated
		Cost		Gains		Losses		Fair Value
	Current assets:
	Cash	$	137,854	$	—	$	—	$	137,854
	Cash equivalents:
	Money market funds	260,885		—		—		260,885
	Time deposits	198,718		—		—		198,718
	Total cash and cash equivalents	$	597,457	$	—	$	—	$	597,457
	Short-term investments:
	Time deposits	2,600		—		—		2,600
	Total short-term investments	$	2,600	$	—	$	—	$	2,600
	Total cash, cash equivalents and short-term investments	$	600,057	$	—	$	—	$	600,057
	Cash and cash equivalents consisted of the following as of September 28, 2013:
	(dollar amounts in thousands)	Amortized		Unrealized		Unrealized		Estimated
		Cost		Gains		Losses		Fair Value
	Current assets:
	Cash	$	113,295	$	—	$	—	$	113,295
	Cash equivalents:
	Money market funds	226,272		—		—		226,272
	Time deposits	182,221		—		—		182,221
	Total cash and cash equivalents	$	521,788	$	—	$	—	$	521,788
	Short-term investments
	Time deposits	3,252		—		—		3,252
	Total short-term investments	$	3,252	$	—	$	—	$	3,252
	Total cash, cash equivalents and short-term investments	$	525,040	$	—	$	—	$	525,040

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jun. 28, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASURMENTS	'
	FAIR VALUE MEASURMENTS
	Accounting standards establish three levels of inputs that may be used to measure fair value: quoted prices in active markets for identical assets or liabilities (referred to as Level 1), inputs other than Level 1 that are observable for the asset or liability either directly or indirectly (referred to as Level 2) and unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities (referred to as Level 3).
	Assets and Liabilities Measured and Recorded at Fair Value on a Recurring Basis
	We measure certain financial assets and liabilities at fair value on a recurring basis. There were no transfers between fair value measurement levels during the three months and nine months ended June 28, 2014.
	Fair Value Measurements on a Nonrecurring Basis
	Our non-financial assets such as intangible assets and property, plant and equipment are carried at cost unless impairment is deemed to have occurred.
	Fair Value of Financial Instruments Amounts reported as cash and equivalents, short-term investments, accounts receivables, prepaid expenses and other current assets, accounts payable and accrued expenses approximate fair value.
	The fair value of our financial assets and liabilities at June 28, 2014 were determined using the following inputs:
	(dollar amounts in thousands)	Fair Value Measurements at Reporting Date Using
				Quoted Prices		Significant		Significant
				in Active		Other		Unobservable
				Markets for		Observable		Inputs
				Identical Assets		Inputs
		Total		(Level 1)		(Level 2)		(Level 3)
	Assets:
	Cash	$	137,854	$	137,854	$	—	$	—
	Cash equivalents:
	Money market funds	260,885		260,885		—		—
	Time deposits	198,718		198,718		—		—
	Short-term investments:
	Time deposits	2,600		2,600		—		—
	Total assets	$	600,057	$	600,057	$	—	$	—
	The fair value of our financial assets and liabilities at September 28, 2013 were determined using the following inputs:
	(dollar amounts in thousands)	Fair Value Measurements at Reporting Date Using
				Quoted Prices		Significant		Significant
				in Active		Other		Unobservable
				Markets for		Observable		Inputs
				Identical Assets		Inputs
		Total		(Level 1)		(Level 2)		(Level 3)
	Assets:
	Cash	$	113,295	$	113,295	$	—	$	—
	Cash equivalents
	Money market funds	226,272		226,272		—		—
	Time deposits	182,221		182,221		—		—
	Short-term investments
	Time deposits	3,252		3,252		—		—
	Total assets	$	525,040	$	525,040	$	—	$	—

DERIVATIVES_FINANCIAL_INSTRUME

DERIVATIVES FINANCIAL INSTRUMENTS (Notes)	9 Months Ended
	Jun. 28, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES FINANCIAL INSTRUMENTS	'
	DERIVATIVE FINANCIAL INSTRUMENTS
	The Company’s international operations are exposed to changes in foreign exchange rates due to transactions denominated in currencies other than U.S. dollars. Most of the Company’s revenue and cost of materials are transacted in U.S. dollars. However, a significant amount of the Company’s operating expenses are denominated in local currencies, primarily in Singapore.
	The foreign currency exposure of our operating expenses denominated in local currencies are generally hedged with foreign exchange forward contracts. The Company’s foreign exchange risk management programs include using foreign exchange forward contracts with cash flow hedge accounting designation to hedge exposures to the variability in the U.S.-dollar equivalent of forecasted non-U.S.-dollar-denominated operating expenses. These instruments generally mature within 6 months. For these derivatives, we report the after-tax gain or loss from the effective portion of the hedge as a component of accumulated other comprehensive income (loss), and we reclassify it into earnings in the same period or periods in which the hedged transaction affects earnings and in the same line item on the consolidated statements of income as the impact of the hedged transaction.
	The fair value of derivative instruments on our Consolidated Balance Sheets as of June 28, 2014 and September 28, 2013 was as follows:
		As of
	(in thousands)	June 28, 2014									September 28, 2013
		Notional Amount			Fair Value Asset Derivatives(1)			Fair Value Liability Derivatives(2)			Notional Amount			Fair Value Asset Derivatives(1)		Fair Value Liability Derivatives(2)
	Derivatives designated as hedging instruments:
	Foreign exchange forward contracts (3)	$	7,863		$	72		$	—		$	—		$	—	$	—
	Total derivatives	$	7,863		$	72		$	—		$	—		$	—	$	—
	-1	The fair value of derivative assets is measured using level 2 fair value inputs and is included in prepaid expenses and other current assets on our Consolidated Balance Sheets.
	-2	Included in accrued expenses and other current liabilities on our Consolidated Balance Sheets.
	-3	Hedged amounts expected to be recognized to income within the next twelve months.
	The effect of derivative instruments designated as cash flow hedges in our Consolidated Statements of Income for three months and nine months ended June 28, 2014 and June 29, 2013 was as follows:
	(in thousands)		Three months ended						Nine months ended
			June 28, 2014			June 29, 2013			June 28, 2014			June 29, 2013
	Foreign exchange forward contract in cash flow hedging relationships:
	Net gain recognized in OCI, net of tax(1)		$	95		$	—		$	95		$	—
	Net gain reclassified from accumulated OCI into income, net of tax(2)		$	23		$	—		$	23		$	—
	Net gain recognized in income(3)		$	—		$	—		$	—		$	—
	(1)Net change in the fair value of the effective portion classified in other comprehensive income (“OCI”).
	(2)Effective portion classified as selling, general and administrative expense.
	(3)Ineffective portion and amount excluded from effectiveness testing classified in selling, general and administrative expense.

DEBT_AND_OTHER_OBLIGATIONS_DEB

DEBT AND OTHER OBLIGATIONS DEBT AND OTHER OBLIGATIONS (Notes)	9 Months Ended
	Jun. 28, 2014
Debt Disclosure [Abstract]	'
Debt and Other Obligations	'
	DEBT AND OTHER OBLIGATIONS
	Agreement to Develop and Lease and Lease Agreement
	On May 7, 2012, Kulicke & Soffa Pte Ltd. (“Pte” or the "Tenant"), the Company's wholly owned subsidiary, entered into the ADL with DBS Trustee Limited as trustee of Mapletree Industrial Trust (the “Landlord”).  Pursuant to the ADL, the Landlord agreed to develop a building at 23A Serangoon North Avenue 5, #01-01 K&S Corporate Headquarters, Singapore 554369 (the “Building”).
	The lease has a ten year non-cancellable term (the "Initial Term") and contains options to renew for two further 10-year terms. The annual rent and service charge for the Initial Term range from approximately $4 million to approximately $5 million Singapore dollars.  The Tenant has a right of first refusal for all space that becomes available in the Building and the Landlord has agreed to make available a certain amount of additional space for rental by the Tenant at the Tenant’s option which may be exercised at certain points during the second half of the Initial Term. Subject to the Tenant renting a minimum amount of space for a certain period, the Tenant has partial surrender rights. In addition, the Tenant has termination rights after renting the Initial Premises for a certain period of time.
	The Building was completed on December 1, 2013 and Pte signed a Lease Agreement with the Landlord to lease from the Landlord approximately 198,000 square feet (the “Initial Premises”), representing approximately 70% of the Building. In accordance with ASC No. 840, Leases ("ASC 840"), the Company was considered to be the owner of the Building during the construction phase due to its involvement in the asset construction. Following the completion of construction, we were required to perform a sale-leaseback analysis pursuant to ASC 840-40 to determine if we could remove the Landlord’s asset and associated financing obligation from the consolidated balance sheet. Our lease contained collateral, considered a prohibited form of continuing involvement under ASC 840-40 and therefore involvement that precluded us from derecognizing the asset and associated financing obligation. As such, we reclassified the asset from construction in progress to Property, Plant and Equipment and began to depreciate the building over its estimated useful life of twenty-five years. We concluded that the term of the financing obligation is 10 years. This is equal to the non-cancellable term of our lease agreement with the Landlord. At the inception of the lease, the asset and financing obligation recorded on the balance sheet was $20.0 million, which was based on using an interest rate of 6.3% over the Initial Term.  The financing obligation will be settled through a combination of periodic cash rental payments and the return of the leased property at the expiration of the lease. We do not report rent expense for the property which is deemed owned for accounting purposes. Rather, rental payments required under the lease are considered debt service and applied to the deemed landlord financing obligation and interest expense. The Building and financing obligation are being amortized in a manner that will not generate a gain or loss upon lease termination.
	Bank Guarantee
	On May 7, 2012, Pte obtained a bank guarantee from DBS Bank Ltd., which was furnished to the Landlord and expired on May 9, 2013, at which time Pte replaced the bank guarantee with a cash deposit of an equivalent amount. The cash deposit was refunded on December 6, 2013.
	Credit facility
	On November 22, 2013, the Company obtained a $5.0 million credit facility with Citibank in connection with the issuance of a bank guarantee of $3.4 million Singapore dollars to the Landlord in connection with the Lease Agreement. The bank guarantee is effective from December 1, 2013 to November 30, 2014.

SHAREHOLDERS_EQUITY_AND_EMPLOY

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS	9 Months Ended
	Jun. 28, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
SHAREHOLDERS’ EQUITY AND EMPLOYEE BENEFIT PLANS	'
	SHAREHOLDERS’ EQUITY AND EMPLOYEE BENEFIT PLANS
	Common Stock and 401(k) Retirement Income Plan
	The Company has a 401(k) retirement income plan (the “Plan”) for its employees. Historically, the Company's matching contributions to the Plan were made in the form of issued and contributed shares of Company common stock; however, beginning January 2, 2011, matching contributions to the Plan were made in cash instead of stock. The Plan allows for employee contributions and matching Company contributions up to 4% or 6% of the employee's contributed amount based upon years of service.
	The following table reflects the Company’s matching contributions to the Plan during the three and nine months ended June 28, 2014 and June 29, 2013:
			Three months ended							Nine months ended
	(in thousands)		June 28, 2014				June 29, 2013			June 28, 2014		June 29, 2013
	Cash		$	304			$	323		$	913	$	1,082
	Accumulated Other Comprehensive Income
	The following table reflects accumulated other comprehensive income reflected on the Consolidated Balance Sheets as of June 28, 2014 and September 28, 2013:
			As of
	(in thousands)		June 28, 2014				September 28, 2013
	Gain from foreign currency translation adjustments		$	4,172			$	4,182
	Unrecognized actuarial gain, Switzerland pension plan, net of tax		(346		)		(227		)
	Switzerland pension plan curtailment		(227		)		(337		)
	Unrealized gain on hedging		72				—
	Accumulated other comprehensive income		$	3,671			$	3,618
	Equity-Based Compensation
	As of June 28, 2014, the Company had seven equity-based employee compensation plans (the “Employee Plans”) and three director compensation plans (the “Director Plans”) (collectively, the “Plans”). Under these Plans, market-based share awards (collectively, “market-based restricted stock”), time-based share awards (collectively, “time-based restricted stock”), performance-based share awards (collectively, “performance-based restricted stock”), stock options, or common stock have been granted at 100% of the market price of the Company's common stock on the date of grant. As of June 28, 2014, the Company’s one active plan, the 2009 Equity Plan, had 3.7 million shares of common stock available for grant to its employees and directors.
	•	Market-based restricted stock entitles the employee to receive common shares of the Company on the award vesting date, if market performance objectives which measure relative total shareholder return (“TSR”) are attained. Relative TSR is calculated based upon the 90-calendar day average price of the Company's stock as compared to specific peer companies that comprise the Philadelphia Semiconductor Index. TSR is measured for the Company and each peer company over a performance period, which is generally three years. Vesting percentages range from 0% to 200% of awards granted. The provisions of the market-based restricted stock are reflected in the grant date fair value of the award; therefore, compensation expense is recognized regardless of whether or not the market condition is ultimately satisfied. Compensation expense is reversed if the award is forfeited prior to the vesting date.
	•	In general, stock options and time-based restricted stock awarded to employees vest annually over a three-year period provided the employee remains employed. The Company follows the non-substantive vesting method for stock options and recognizes compensation expense immediately for awards granted to retirement eligible employees, or over the period from the grant date to the date retirement eligibility is achieved.
	•	In general, performance-based restricted stock (“PSU”) entitles the employee to receive common shares of the Company on the three-year anniversary of the grant date (if employed by the Company) if return on invested capital and revenue growth targets set by the Management Development and Compensation Committee (“MDCC”) of the Board of Directors on the date of grant are met. If return on invested capital and revenue growth targets are not met, performance-based restricted stock does not vest. Certain PSUs vest based on achievement of strategic goals over a certain time period or periods set by the MDCC. If the strategic goals are not achieved, the PSUs do not vest.
	Equity-based compensation expense recognized in the Consolidated Statements of Operations for the three and nine months ended June 28, 2014 and June 29, 2013 was based upon awards ultimately expected to vest. In accordance with ASC No. 718, Stock Based Compensation, forfeitures have been estimated at the time of grant and were based upon historical experience. The Company reviews the forfeiture rates periodically and makes adjustments as necessary.
	The following table reflects restricted stock and common stock granted during the three and nine months ended June 28, 2014 and June 29, 2013:
			Three months ended						Nine months ended
	(shares in thousands)		June 28, 2014			June 29, 2013			June 28, 2014		June 29, 2013
	Market-based restricted stock		11			—			335		343
	Time-based restricted stock		27			42			634		581
	Performance-based restricted stock		—			—			—		57
	Common stock		16			19			48		56
	Equity-based compensation in shares		54			61			1,017		1,037
	The following table reflects total equity-based compensation expense, which includes restricted stock, stock options and common stock, included in the Consolidated Statements of Operations during the three and nine months ended June 28, 2014 and June 29, 2013:
			Three months ended							Nine months ended
	(in thousands)		June 28, 2014				June 29, 2013			June 28, 2014		June 29, 2013
	Cost of sales		$	82			$	53		$	269	$	275
	Selling, general and administrative		2,182				2,125			6,924		6,375
	Research and development		471				418			1,624		1,438
	Total equity-based compensation expense		$	2,735			$	2,596		$	8,817	$	8,088
	The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 28, 2014 and June 29, 2013:
			Three months ended							Nine months ended
	(in thousands)		June 28, 2014				June 29, 2013			June 28, 2014		June 29, 2013
	Market-based restricted stock		$	1,237			$	1,042		$	3,879	$	3,175
	Time-based restricted stock		1,250				1,303			4,225		4,171
	Performance-based restricted stock		32				33			98		75
	Stock options		6				8			15		37
	Common stock		210				210			600		630
	Total equity-based compensation expense		$	2,735			$	2,596		$	8,817	$	8,088

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Jun. 28, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	EARNINGS PER SHARE
	Basic income per share is calculated using the weighted average number of shares of common stock outstanding during the period. Stock options and restricted stock are included in the calculation of diluted earnings per share, except when their effect would be anti-dilutive.
	Diluted income per share is calculated using the weighted average number of shares of common stock outstanding during the period and, if there is net income during the period, the dilutive impact of common stock equivalents outstanding during the period.
	The following tables reflect a reconciliation of the shares used in the basic and diluted net income per share computation for the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended
	(in thousands, except per share)	June 28, 2014					June 29, 2013
		Basic		Diluted			Basic		Diluted
	NUMERATOR:
	Net income	$	26,616	$	26,616		$	18,887	$	18,887
	DENOMINATOR:
	Weighted average shares outstanding - Basic	76,596		76,596			75,231		75,231
	Stock options			117					108
	Time-based restricted stock			442					535
	Market-based restricted stock			450					599
	Weighted average shares outstanding - Diluted			77,605					76,473
	EPS:
	Net income per share - Basic	$	0.35	$	0.35		$	0.25	$	0.25
	Effect of dilutive shares			(0.01		)			$	—
	Net income per share - Diluted			$	0.34				$	0.25
		Nine months ended
	(in thousands, except per share)	June 28, 2014					June 29, 2013
		Basic		Diluted			Basic		Diluted
	NUMERATOR:
	Net income	$	33,729	$	33,729		$	29,827	$	29,827
	DENOMINATOR:
	Weighted average shares outstanding - Basic	76,308		76,308			75,083		75,083
	Stock options			114					111
	Time-based restricted stock			345					499
	Market-based restricted stock			319					511
	Weighted average shares outstanding - Diluted			77,086					76,204
	EPS:
	Net income per share - Basic	$	0.44	$	0.44		$	0.4	$	0.4
	Effect of dilutive shares			—					(0.01		)
	Net income per share - Diluted			$	0.44				$	0.39

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Jun. 28, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The following table reflects the provision for income taxes and the effective tax rate for the nine months ended June 28, 2014 and June 29, 2013:
		Nine months ended
	(dollar amounts in thousands)	June 28, 2014			June 29, 2013
	Income from operations before income taxes	$	39,633		$	31,890
	Provision for income taxes	5,904			2,063
	Net income	$	33,729		$	29,827
	Effective tax rate	14.9		%	6.5		%
	For the nine months ended June 28, 2014, the effective income tax rate differed from the federal statutory rate primarily due to tax from foreign operations at a lower effective tax rate than the U.S. statutory rate and the impact of tax holidays, offset by an increase for deferred taxes on un-remitted earnings, discrete foreign tax liabilities, other U.S. current and deferred taxes and additional domestic and foreign expenses or benefits related to returns filed in the current period.
	For the nine months ended June 29, 2013, the effective income tax rate differed from the federal statutory rate primarily due to tax from foreign operations at a lower effective tax rate than the U.S. statutory rate, the release of a prior year reserve and the impact of tax holidays, offset by an increase for deferred taxes on un-remitted earnings, other U.S. current and deferred taxes and additional domestic and foreign expenses or benefits related to returns filed in the current period.
	The effective tax rate for the period ended June 28, 2014 of 14.9% increased from the effective rate for the fiscal period ended September 28, 2013 of 6.5% primarily due to the increased earnings in countries with higher statutory rates, additional discrete foreign tax liabilities and the release of a reserve in the prior period.
	The Company's future effective tax rate would be affected if earnings were lower than anticipated in countries where it has lower statutory rates and higher than anticipated in countries where it has higher statutory rates, by changes in the valuation of its deferred tax assets and liabilities, or by changes in tax laws, regulations, accounting principles, or interpretations thereof. The Company regularly assesses the effects resulting from these factors to determine the adequacy of its provision for income taxes.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Jun. 28, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The Company operates two reportable segments: Equipment and Expendable Tools. The Equipment segment manufactures and sells a line of ball bonders and heavy wire wedge bonders that are sold to semiconductor device manufacturers, their outsourced semiconductor assembly and test subcontractors, other electronics manufacturers and automotive electronics suppliers. The Company also services, maintains, repairs and upgrades its equipment. The Expendable Tools segment manufactures and sells a variety of expendable tools for a broad range of semiconductor packaging applications.
	The following table reflects operating information by segment for the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended				Nine months ended
	(in thousands)	June 28, 2014		June 29, 2013		June 28, 2014		June 29, 2013
	Net revenue:
	Equipment	$	165,013	$	125,103	$	325,770	$	316,088
	Expendable Tools	15,504		16,078		48,066		45,242
	Net revenue	180,517		141,181		373,836		361,330
	Cost of sales:
	Equipment	88,749		67,632		173,933		175,204
	Expendable Tools	6,611		7,635		18,709		19,867
	Cost of sales	95,360		75,267		192,642		195,071
	Gross profit:
	Equipment	76,264		57,471		151,837		140,884
	Expendable Tools	8,893		8,443		29,357		25,375
	Gross profit	85,157		65,914		181,194		166,259
	Operating expenses:
	Equipment	48,460		40,997		125,620		118,237
	Expendable Tools	5,113		6,050		16,087		16,760
	Operating expenses	53,573		47,047		141,707		134,997
	Income from operations:
	Equipment	27,804		16,474		26,217		22,647
	Expendable Tools	3,780		2,393		13,270		8,615
	Income from operations	$	31,584	$	18,867	$	39,487	$	31,262
	The following table reflects assets by segment as of June 28, 2014 and September 28, 2013:
		As of
	(in thousands)	June 28, 2014		September 28, 2013
	Segment assets:
	Equipment	$	831,881	$	764,793
	Expendable Tools	107,982		98,201
	Total assets	$	939,863	$	862,994
	The following tables reflect capital expenditures for the nine months ended June 28, 2014 and June 29, 2013, and depreciation expense for the three and nine months ended June 28, 2014 and June 29, 2013:
		Nine months ended
	(in thousands)	June 28, 2014		June 29, 2013
	Capital expenditures:
	Equipment	$	7,231	$	4,425
	Expendable Tools	2,365		1,532
	Capital expenditures	$	9,596	$	5,957
		Three months ended				Nine months ended
	(in thousands)	June 28, 2014		June 29, 2013		June 28, 2014		June 29, 2013
	Depreciation expense
	Equipment	$	1,518	$	1,898	$	4,130	$	5,599
	Expendable Tools	662		606		1,877		1,820
	Depreciation expense	$	2,180	$	2,504	$	6,007	$	7,419

COMMITMENTS_CONTINGENCIES_AND_

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Notes)	9 Months Ended
	Jun. 28, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS	'
	COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS
	Agreement to Develop and Lease
	On May 7, 2012, Pte entered into the ADL and a Lease Agreement with DBS Trustee Limited as trustee of the Landlord. Pursuant to the ADL, the Landlord agreed to develop a building at 23A Serangoon North Avenue 5, #01-01 K&S Corporate Headquarters, Singapore 554369 and Pte agreed to lease from the Landlord approximately 198,000 square feet (the “Initial Premises”) representing approximately 70% of the Building. The Building was completed on December 1, 2013.
	Warranty Expense
	The Company's equipment is generally shipped with a one-year warranty against manufacturing defects. The Company establishes reserves for estimated warranty expense when revenue for the related equipment is recognized. The reserve for estimated warranty expense is based upon historical experience and management's estimate of future warranty costs.
	The following table reflects the reserve for product warranty activity for the three and nine months ended June 28, 2014 and June 29, 2013:
			Three months ended							Nine months ended
	(in thousands)		June 28, 2014				June 29, 2013			June 28, 2014			June 29, 2013
	Reserve for product warranty, beginning of period		$	885			$	1,163		$	1,194		$	2,412
	Provision for product warranty		784				379			1,284			443
	Product warranty costs paid		(375		)		(468		)	(1,184		)	(1,781		)
	Reserve for product warranty, end of period		$	1,294			$	1,074		$	1,294		$	1,074
	Other Commitments and Contingencies
	The following table reflects obligations not reflected on the Consolidated Balance Sheet as of June 28, 2014:
							Payments due by fiscal year
	(in thousands)		Total				2014			2015			2016			2017		thereafter
	Inventory purchase obligation (1)		$	133,542			$	133,542		$	—		$	—		$	—	$	—
	Operating lease obligations (2)		29,716				1,143			3,154			3,177			2,974		19,268
	Total		$	163,258			$	134,685		$	3,154		$	3,177		$	2,974	$	19,268
	-1	The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancelable and a portion may have varying penalties and charges in the event of cancellation.
	-2	The Company has minimum rental commitments under various leases (excluding taxes, insurance, maintenance and repairs, which are also paid by the Company) primarily for various facility and equipment leases, which expire periodically through 2018 (not including lease extension options, if applicable).
	Pursuant to ASC No. 840, Leases, for lessee's involvement in asset construction, the Company was considered the owner of the Building during the construction phase of the ADL. This financing obligation is not reflected in the table above. The Company has recorded a financing obligation of $19.6 million on the balance sheet as of June 28, 2014.
	Concentrations
	There is no significant customer that represents 10% or more of our net revenue for the nine months ended June 28, 2014 and June 29, 2013.
	The following table reflects significant customer concentrations as a percentage of total accounts receivable as of June 28, 2014 and June 29, 2013:
			As of
			June 28, 2014			June 29, 2013
	Haoseng Industrial Co., Ltd		15.3	%		15	%
	STATS ChipPAC Ltd		*			19	%
	Siliconware Precision Industries Co. Limited		*			13	%
	* Represents less than 10% of total accounts receivable

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Consolidation	'
	These consolidated financial statements include the accounts of Kulicke and Soffa Industries, Inc. and its subsidiaries (the “Company”), with appropriate elimination of intercompany balances and transactions.
	The interim consolidated financial statements are unaudited and, in management's opinion, include all adjustments (consisting only of normal and recurring adjustments) necessary for a fair presentation of results for these interim periods. The interim consolidated financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and should be read in conjunction with the consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the fiscal year ended September 28, 2013, filed with the Securities and Exchange Commission, which includes Consolidated Balance Sheets as of September 28, 2013 and September 29, 2012, and the related Consolidated Statements of Operations, Statements of Other Comprehensive Income, Changes in Shareholders' Equity and Cash Flows for each of the years in the three-year period ended September 28, 2013. The results of operations for any interim period are not necessarily indicative of the results of operations for any other interim period or for a full year.
Fiscal Year	'
	Fiscal Year
	Each of the Company's first three fiscal quarters end on the Saturday that is 13 weeks after the end of the immediately preceding fiscal quarter. The fourth quarter of each fiscal year ends on the Saturday closest to September 30th. Fiscal 2014 quarters end on December 28, 2013, March 29, 2014, June 28, 2014 and September 27, 2014. Fiscal 2013 quarters ended on December 29, 2012, March 30, 2013, June 29, 2013 and September 28, 2013. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks.
Nature of Business	'
	Nature of Business
	The Company designs, manufactures and sells capital equipment and expendable tools as well as services, maintains, repairs and upgrades equipment, all used to assemble semiconductor devices. The Company's operating results depend upon the capital and operating expenditures of semiconductor manufacturers and outsourced semiconductor assembly and test providers (“OSATs”) worldwide which, in turn, depend on the current and anticipated market demand for semiconductors and products utilizing semiconductors. The semiconductor industry is highly volatile and experiences downturns and slowdowns which have a severe negative effect on the semiconductor industry's demand for semiconductor capital equipment, including assembly equipment manufactured and sold by the Company and, to a lesser extent, expendable tools, including those sold by the Company. These downturns and slowdowns have in the past adversely affected the Company's operating results. The Company believes such volatility will continue to characterize the industry and the Company's operations in the future.
Use of Estimates	'
	Use of Estimates
	The preparation of consolidated financial statements requires management to make assumptions, estimates and judgments that affect the reported amounts of assets and liabilities, net revenue and expenses during the reporting periods, and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements. On an ongoing basis, management evaluates estimates, including but not limited to, those related to accounts receivable, reserves for excess and obsolete inventory, carrying value and lives of fixed assets, goodwill and intangible assets, valuation allowances for deferred tax assets and deferred tax liabilities, repatriation of un-remitted foreign subsidiary earnings, equity-based compensation expense, restructuring, and warranties. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable. As a result, management makes judgments regarding the carrying values of its assets and liabilities that are not readily apparent from other sources. Authoritative pronouncements, historical experience and assumptions are used as the basis for making estimates, and on an ongoing basis, management evaluates these estimates. Actual results may differ from these estimates under different assumptions or conditions.
Vulnerability to Certain Concentrations	'
	Vulnerability to Certain Concentrations
	Financial instruments which may subject the Company to concentrations of credit risk as of June 28, 2014 and September 28, 2013 consisted primarily of short-term investments and trade receivables. The Company manages credit risk associated with investments by investing its excess cash in highly rated debt instruments of the U.S. Government and its agencies, financial institutions, and corporations. The Company has established investment guidelines relative to diversification and maturities designed to maintain safety and liquidity. These guidelines are periodically reviewed and modified as appropriate. The Company does not have any exposure to sub-prime financial instruments or auction rate securities.
	The Company's trade receivables result primarily from the sale of semiconductor equipment, related accessories and replacement parts, and expendable tools to a relatively small number of large manufacturers in a highly concentrated industry. Write-offs of uncollectible accounts have historically not been significant; however, the Company closely monitors its customers' financial strength to reduce the risk of loss.
	The Company's products are complex and require raw materials, components and subassemblies having a high degree of reliability, accuracy and performance. The Company relies on subcontractors to manufacture many of these components and subassemblies and it relies on sole source suppliers for some important components and raw material inventory.
	The Company's international operations are exposed to changes in foreign currency exchange rates due to transactions denominated in currencies other than the location's functional currency. The Company is also exposed to foreign currency fluctuations that impact the remeasurement of net monetary assets of those operations whose functional currency, the U.S. dollar, differs from their respective local currencies, most notably in Israel, Malaysia, Singapore and Switzerland. In addition to net monetary remeasurement, the Company has exposures related to the translation of subsidiary financial statements from their functional currency, the local currency, into its reporting currency, the U.S. dollar, most notably in China, Taiwan, Japan and Germany. The Company's U.S. operations also have foreign currency exposure due to net monetary assets denominated in currencies other than the U.S. dollar.
Foreign Currency Translation	'
	Foreign Currency Translation
	The majority of the Company's business is transacted in U.S. dollars; however, the functional currencies of some of the Company's subsidiaries are their local currencies. In accordance with ASC No. 830, Foreign Currency Matters (“ASC 830”), for a subsidiary of the Company that has a functional currency other than the U.S. dollar, gains and losses resulting from the translation of the functional currency into U.S. dollars for financial statement presentation are not included in determining net income, but are accumulated in the cumulative translation adjustment account as a separate component of shareholders' equity (accumulated other comprehensive income (loss)). Under ASC 830, cumulative translation adjustments are not adjusted for income taxes as they relate to indefinite investments in non-U.S. subsidiaries. Gains and losses resulting from foreign currency transactions are included in the determination of net income.
Derivative Financial Instruments	'
	Derivative Financial Instruments
	The Company’s primary objective for holding derivative financial instruments is to manage the fluctuation in foreign exchange rates. The Company’s international operations are exposed to changes in foreign exchange rates due to transactions denominated in currencies other than U.S. dollars. Most of the Company’s revenue and cost of materials are transacted in U.S. dollars. However, a significant amount of the Company’s operating expenses are denominated in local currencies, primarily in Singapore. The Company has established a program to monitor the forecasted transaction currency risk to protect against foreign exchange rate volatility. Generally, the Company uses foreign exchange forward contracts in these hedging programs. The derivative financial instruments, which have maturities of up to six months, are recorded at fair value and are included in prepaid expenses and other current assets, or other accrued expenses and other current liabilities. We enter into these foreign exchange contracts to hedge a portion of our forecasted foreign currency denominated operating expenses in the normal course of business and accordingly, they are not speculative in nature.
	Our accounting policy for derivative financial instruments is based on whether they meet the criteria for designation as a cash flow hedge. A designated hedge with exposure to variability in the functional currency equivalent of the future foreign currency cash flows of a forecasted transaction is referred to as a cash flow hedge. The criteria for designating a derivative as a cash flow hedge include the assessment of the instrument’s effectiveness in risk reduction, matching of the derivative instrument to its underlying transaction, and the assessment of the probability that the underlying transaction will occur. For derivatives with cash flow hedge accounting designation, we report the after-tax gain / (loss) from the effective portion of the hedge as a component of accumulated other comprehensive income / (loss) and reclassify it into earnings in the same period in which the hedged transaction affects earnings and in the same line item on the consolidated statements of income as the impact of the hedged transaction. Derivatives that we designate as cash flow hedges are classified in the consolidated statements of cash flows in the same section as the underlying item, primarily within cash flows from operating activities.
	The hedge effectiveness of these derivative instruments is evaluated by comparing the cumulative change in the fair value of the hedge contract with the cumulative change in the fair value of the forecasted cash flows of the hedged item.
	If a cash flow hedge is discontinued because it is no longer probable that the original hedged transaction will occur as previously anticipated, the cumulative unrealized gain or loss on the related derivative is reclassified from accumulated other comprehensive income / (loss) into earnings. Subsequent gain / (loss) on the related derivative instrument is recognized into earnings in each period until the instrument matures, is terminated, is re-designated as a qualified cash flow hedge, or is sold. Ineffective portions of cash flow hedges, as well as amounts excluded from the assessment of effectiveness, are recognized in earnings.
Cash Equivalents	'
	Cash Equivalents
	The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. Cash equivalents are measured at fair value based on level one measurement, or quoted market prices, as defined by ASC No. 820, Fair Value Measurements and Disclosures. As of June 28, 2014 and September 28, 2013, fair value approximated the cost basis for cash equivalents.
Investments	'
	Investments
	Investments, other than cash equivalents, are classified as “trading,” “available-for-sale” or “held-to-maturity,” in accordance with ASC No. 320, Investments-Debt & Equity Securities, and depending upon the nature of the investment, its ultimate maturity date in the case of debt securities, and management's intentions with respect to holding the securities. Investments classified as “trading” are reported at fair market value, with unrealized gains or losses included in earnings. Investments classified as “available-for-sale” are reported at fair market value, with net unrealized gains or losses reflected as a separate component of shareholders' equity (accumulated other comprehensive income (loss)). The fair market value of trading and available-for-sale securities is determined using quoted market prices at the balance sheet date. Investments classified as held-to-maturity are reported at amortized cost. Realized gains and losses are determined on the basis of specific identification of the securities sold.
Allowance for Doubtful Accounts	'
	Allowance for Doubtful Accounts
	The Company maintains allowances for doubtful accounts for estimated losses resulting from its customers' failure to make required payments. If the financial condition of the Company's customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company is also subject to concentrations of customers and sales to a few geographic locations, which could also impact the collectability of certain receivables. If global economic conditions deteriorate or political conditions were to change in some of the countries where the Company does business, it could have a significant impact on the results of operations and the Company's ability to realize the full value of its accounts receivable.
Inventories	'
	Inventories
	Inventories are stated at the lower of cost (on a first-in first-out basis) or market value. The Company generally provides reserves for obsolete inventory and for inventory considered to be in excess of demand. Demand is generally defined as 18 months forecasted future consumption for equipment, 24 months consumption for all spare parts, and 12 months forecasted future consumption for expendable tools. Forecasted consumption is based upon internal projections, historical sales volumes, customer order activity and a review of consumable inventory levels at customers' facilities. The Company communicates forecasts of its future consumption to its suppliers and adjusts commitments to those suppliers accordingly. If required, the Company reserves the difference between the carrying value of its inventory and the lower of cost or market value, based upon assumptions about future consumption, and market conditions. If actual market conditions are less favorable than projections, additional inventory reserves may be required.
Property, Plant and Equipment	'
	Property, Plant and Equipment
	Property, plant and equipment are carried at cost. The cost of additions and those improvements which increase the capacity or lengthen the useful lives of assets are capitalized, while repair and maintenance costs are expensed as incurred. Depreciation and amortization are provided on a straight-line basis over the estimated useful lives as follows: buildings 25 years; machinery and equipment 3 to 10 years; and leasehold improvements are based on the shorter of the life of lease or life of asset. Purchased computer software costs related to business and financial systems are amortized over a five-year period on a straight-line basis.
Valuation of Long-Lived Assets	'
	Valuation of Long-Lived Assets
	In accordance with ASC No. 360, Property, Plant & Equipment ("ASC 360"), the Company's property, plant and equipment is tested for impairment based on undiscounted cash flows when triggering events occur, and if impaired, written-down to fair value based on either discounted cash flows or appraised values. ASC 360 also provides a single accounting model for long-lived assets to be disposed of by sale and establishes additional criteria that would have to be met to classify an asset as held for sale. The carrying amount of an asset or asset group is not recoverable to the extent it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group. Estimates of future cash flows used to test the recoverability of a long-lived asset or asset group must incorporate the entity's own assumptions about its use of the asset or asset group and must factor in all available evidence.
	ASC 360 requires that long-lived assets be tested for recoverability whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Such events include significant under-performance relative to the expected historical or projected future operating results, significant changes in the manner of use of the assets, significant negative industry or economic trends and significant changes in market capitalization. During the three and nine months ended June 28, 2014, no triggering events occurred.
Accounting for Impairment of Goodwill	'
	Accounting for Impairment of Goodwill
	The Company operates two reportable segments: Equipment and Expendable Tools. Goodwill was recorded in 2009 for the acquisition of Orthodyne Electronics Corporation ("Orthodyne"), which added wedge bonder products (also known as "reporting unit") to the Equipment business.
	Accounting Standard Update 2011-08, Testing Goodwill for Impairment (“ASU 2011-08”), provides companies with the option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If, after assessing the qualitative factors, a company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying value, then performing the two-step impairment test is unnecessary. However, if a company concludes otherwise, then it is required to perform the first step of the two-step goodwill impairment test. If the carrying value of a reporting unit exceeds its fair value, then a company is required to perform the second step of the two-step goodwill impairment test.
	As part of the annual evaluation, the Company performs an impairment test of its goodwill in the fourth quarter of each fiscal year to coincide with the completion of its annual forecasting and refreshing of its business outlook process. On an ongoing basis, the Company monitors if a “triggering” event has occurred that may have the effect of reducing the fair value of a reporting unit below its respective carrying value. Adverse changes in expected operating results and/or unfavorable changes in other economic factors used to estimate fair values could result in a non-cash impairment charge in the future. During the three and nine months ended June 28, 2014, no triggering events occurred.
	Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Future events and changing market conditions may impact the assumptions as to prices, costs, growth rates or other factors that may result in changes in the estimates of future cash flows. Although the Company believes the assumptions that it has used in testing for impairment are reasonable, significant changes in any one of the assumptions could produce a significantly different result. Indicators of potential impairment may lead the Company to perform interim goodwill impairment assessments, including significant and unforeseen customer losses, a significant adverse change in legal factors or in the business climate, a significant adverse action or assessment by a regulator, a significant stock price decline or unanticipated competition.
	For further information on goodwill and other intangible assets, see Note 3 below.
Revenue Recognition	'
	Revenue Recognition
	In accordance with ASC No. 605, Revenue Recognition, the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, the collectability is reasonably assured, and equipment installation obligations have been completed and customer acceptance, when applicable, has been received or otherwise released from installation or customer acceptance obligations. If terms of the sale provide for a customer acceptance period, revenue is recognized upon the expiration of the acceptance period or customer acceptance, whichever occurs first. The Company’s standard terms are ex works (the Company’s factory), with title transferring to its customer at the Company’s loading dock or upon embarkation. The Company has a small percentage of sales with other terms, and revenue is recognized in accordance with the terms of the related customer purchase order. Revenue related to services is recognized upon performance of the services requested by a customer order. Revenue for extended maintenance service contracts with a term more than one month is recognized on a prorated straight-line basis over the term of the contract.
	Shipping and handling costs billed to customers are recognized in net revenue. Shipping and handling costs paid by the Company are included in cost of sales.
Research and Development	'
	Research and Development
	The Company charges research and development costs associated with the development of new products to expense when incurred. In certain circumstances, pre-production machines which the Company intends to sell are carried as inventory until sold.
Income Taxes	'
	Income Taxes
	In accordance with ASC No. 740, Income Taxes, deferred income taxes are determined using the liability method. The Company records a valuation allowance to reduce its deferred tax assets to the amount it expects is more likely than not to be realized. While the Company has considered future taxable income and its ongoing tax planning strategies in assessing the need for the valuation allowance, if it were to determine that it would be able to realize its deferred tax assets in the future in excess of its net recorded amount, an adjustment to the deferred tax asset would increase income in the period such determination was made. Likewise, should the Company determine it would not be able to realize all or part of its net deferred tax assets in the future, an adjustment to the deferred tax asset would decrease income in the period such determination was made.
	In accordance with ASC No. 740 Topic 10, Income Taxes, General (“ASC 740.10”), the Company accounts for uncertain tax positions taken or expected to be taken in its income tax return. Under ASC 740.10, the Company utilizes a two-step approach for evaluating uncertain tax positions. Step one, or recognition, requires a company to determine if the weight of available evidence indicates a tax position is more likely than not to be sustained upon audit, including resolution of related appeals or litigation processes, if any. Step two, or measurement, is based on the largest amount of benefit, which is more likely than not to be realized on settlement with the taxing authority.
Equity-Based Compensation	'
	Equity-Based Compensation
	The Company accounts for equity-based compensation under the provisions of ASC No. 718, Compensation - Stock Compensation (“ASC 718”). ASC 718 requires the recognition of the fair value of the equity-based compensation in net income. Compensation expense associated with market-based restricted stock is determined using a Monte-Carlo valuation model, and compensation expense associated with time-based and performance-based restricted stock is determined based on the number of shares granted and the fair value on the date of grant. The fair value of the Company's stock option awards are estimated using a Black-Scholes option valuation model. In addition, the calculation of equity-based compensation costs requires that the Company estimate the number of awards that will be forfeited during the vesting period. The fair value of equity-based awards is amortized over the vesting period of the award and the Company elected to use the straight-line method for awards granted after the adoption of ASC 718.
Earnings per Share	'
	Earnings per Share
	Earnings per share (“EPS”) are calculated in accordance with ASC No. 260, Earnings per Share. Basic EPS include only the weighted average number of common shares outstanding during the period. Diluted EPS include the weighted average number of common shares and the dilutive effect of stock options, restricted stock and share unit awards and convertible subordinated notes outstanding during the period, when such instruments are dilutive.
	In accordance with ASC No. 260.10.55, Earnings per Share - Implementation & Guidance, the Company treats all outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends as participating in undistributed earnings with common shareholders. Awards of this nature are considered participating securities and the two-class method of computing basic and diluted EPS must be applied.
Prior Period Adjustment	'
	Prior Period Adjustments
	During the three months ended December 28, 2013, the Company identified a prior period adjustment of $0.8 million relating to the provision of input tax receivables that resulted in increased selling, general and administrative expense and a reduction of input tax receivable that should have been recorded during the three months ended September 28, 2013. This error was corrected during the quarter ended December 28, 2013 and management has deemed that the adjustment was not material to the quarter ended September 28, 2013, the fiscal year ended September 28, 2013, or to the expected full year results of the current year ending September 27, 2014.
	During the three months ended June 28, 2014, the Company identified a prior period adjustment of $1.6 million relating to the pricing discounts given to certain distributors that resulted in the decrease of the selling, general and administrative expense and the revenue that should have been recorded during the six months ended March 29, 2014. This error was corrected during the quarter ended June 28, 2014 and management has assessed that the adjustment was not material to the six months ended March 29, 2014, or to the expected full year results of the current year ending September 27, 2014.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (“ASC”) 605, Revenue Recognition. The new revenue recognition standard requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for interim and annual reporting periods beginning after December 15, 2016 and early adoption is not permitted. The Company is currently assessing the impact of this new guidance.

BALANCE_SHEET_COMPONENTS_Table

BALANCE SHEET COMPONENTS (Tables)	9 Months Ended
	Jun. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Components of significant balance sheet accounts	'
	The following tables reflect the components of significant balance sheet accounts as of June 28, 2014 and September 28, 2013:
			As of
	(in thousands)		June 28, 2014			September 28, 2013
	Short term investments, available-for-sale:
	Deposits maturing within one year (1)		$	2,600		$	3,252
	Inventories, net:
	Raw materials and supplies		$	27,438		$	19,703
	Work in process		24,695			12,219
	Finished goods		15,547			20,333
			67,680			52,255
	Inventory reserves		(13,758		)	(14,120		)
			$	53,922		$	38,135
	Property, plant and equipment, net:
	Buildings and building improvements (2)		$	31,132		$	3,060
	Leasehold improvements		14,009			15,763
	Data processing equipment and software		27,333			24,549
	Machinery, equipment, furniture and fixtures		44,331			48,998
	Construction in progress (2)		—			19,396
			116,805			111,766
	Accumulated depreciation		(64,574		)	(64,225		)
			$	52,231		$	47,541
	Accrued expenses and other current liabilities:
	Wages and benefits		$	19,101		$	19,779
	Accrued customer obligations (3)		8,549			8,270
	Commissions and professional fees		2,318			2,640
	Deferred rent		1,896			1,097
	Severance		1,290			1,468
	Other		8,252			5,614
			$	41,406		$	38,868
	-1	All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of June 28, 2014 and September 28, 2013, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 28, 2014 and June 29, 2013.
	-2	Pursuant to ASC No. 840, Leases, the Company was considered to be the owner of the building during the construction phase for the Agreement to Develop and Lease (the “ADL”) facility being developed by Mapletree Industrial Trust (the “Landlord”) in Singapore—see Notes 7 and 12 below. The building was completed on December 1, 2013 and the construction costs incurred in relation to the relevant proportion of the Company's lease were recognized on the Consolidated Balance Sheet as of June 28, 2014.
	-3	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit costs.

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 28, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Net intangible assets	'
	The following table reflects net intangible assets as of June 28, 2014 and September 28, 2013:
			As of						Average estimated
	(dollar amounts in thousands)		June 28, 2014			September 28, 2013			useful lives (in years)
	Wedge bonder developed technology		$	33,200		$	33,200		7
	Accumulated amortization		(27,273		)	(23,715		)
	Net wedge bonder developed technology		$	5,927		$	9,485
	Wedge bonder customer relationships		$	19,300		$	19,300		5
	Accumulated amortization		(19,300		)	(19,300		)
	Net wedge bonder customer relationships		$	—		$	—
	Wedge bonder trade name		$	4,600		$	4,600		8
	Accumulated amortization		(3,306		)	(2,876		)
	Net wedge bonder trade name		$	1,294		$	1,724
	Wedge bonder other intangible assets		$	2,500		$	2,500		1.9
	Accumulated amortization		(2,500		)	(2,500		)
	Net wedge bonder other intangible assets		$	—		$	—
	Net intangible assets		$	7,221		$	11,209
Estimated annual amortization expense related to intangible assets	'
	The following table reflects estimated annual amortization expense related to intangible assets as of June 28, 2014:
		As of
	(in thousands)	June 28, 2014
	Remaining fiscal 2014	$	1,330
	Fiscal 2015	5,318
	Fiscal 2016	573
	Total amortization expense	$	7,221

CASH_AND_CASH_EQUIVALENTS_Tabl

CASH AND CASH EQUIVALENTS (Tables)	9 Months Ended
	Jun. 28, 2014
Cash and Cash Equivalents [Abstract]	'
Cash, cash equivalents and short-term investments [Table Text Block]	'
	Cash and cash equivalents consisted of the following as of June 28, 2014:
	(dollar amounts in thousands)	Amortized		Unrealized		Unrealized		Estimated
		Cost		Gains		Losses		Fair Value
	Current assets:
	Cash	$	137,854	$	—	$	—	$	137,854
	Cash equivalents:
	Money market funds	260,885		—		—		260,885
	Time deposits	198,718		—		—		198,718
	Total cash and cash equivalents	$	597,457	$	—	$	—	$	597,457
	Short-term investments:
	Time deposits	2,600		—		—		2,600
	Total short-term investments	$	2,600	$	—	$	—	$	2,600
	Total cash, cash equivalents and short-term investments	$	600,057	$	—	$	—	$	600,057
	Cash and cash equivalents consisted of the following as of September 28, 2013:
	(dollar amounts in thousands)	Amortized		Unrealized		Unrealized		Estimated
		Cost		Gains		Losses		Fair Value
	Current assets:
	Cash	$	113,295	$	—	$	—	$	113,295
	Cash equivalents:
	Money market funds	226,272		—		—		226,272
	Time deposits	182,221		—		—		182,221
	Total cash and cash equivalents	$	521,788	$	—	$	—	$	521,788
	Short-term investments
	Time deposits	3,252		—		—		3,252
	Total short-term investments	$	3,252	$	—	$	—	$	3,252
	Total cash, cash equivalents and short-term investments	$	525,040	$	—	$	—	$	525,040

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Jun. 28, 2014
Fair Value Disclosures [Abstract]	'
Fair value of financial assets and liabilities	'
	The fair value of our financial assets and liabilities at June 28, 2014 were determined using the following inputs:
	(dollar amounts in thousands)	Fair Value Measurements at Reporting Date Using
				Quoted Prices		Significant		Significant
				in Active		Other		Unobservable
				Markets for		Observable		Inputs
				Identical Assets		Inputs
		Total		(Level 1)		(Level 2)		(Level 3)
	Assets:
	Cash	$	137,854	$	137,854	$	—	$	—
	Cash equivalents:
	Money market funds	260,885		260,885		—		—
	Time deposits	198,718		198,718		—		—
	Short-term investments:
	Time deposits	2,600		2,600		—		—
	Total assets	$	600,057	$	600,057	$	—	$	—
	The fair value of our financial assets and liabilities at September 28, 2013 were determined using the following inputs:
	(dollar amounts in thousands)	Fair Value Measurements at Reporting Date Using
				Quoted Prices		Significant		Significant
				in Active		Other		Unobservable
				Markets for		Observable		Inputs
				Identical Assets		Inputs
		Total		(Level 1)		(Level 2)		(Level 3)
	Assets:
	Cash	$	113,295	$	113,295	$	—	$	—
	Cash equivalents
	Money market funds	226,272		226,272		—		—
	Time deposits	182,221		182,221		—		—
	Short-term investments
	Time deposits	3,252		3,252		—		—
	Total assets	$	525,040	$	525,040	$	—	$	—

DERIVATIVES_FINANCIAL_INSTRUME1

DERIVATIVES FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Jun. 28, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	'
	The fair value of derivative instruments on our Consolidated Balance Sheets as of June 28, 2014 and September 28, 2013 was as follows:
		As of
	(in thousands)	June 28, 2014									September 28, 2013
		Notional Amount			Fair Value Asset Derivatives(1)			Fair Value Liability Derivatives(2)			Notional Amount			Fair Value Asset Derivatives(1)		Fair Value Liability Derivatives(2)
	Derivatives designated as hedging instruments:
	Foreign exchange forward contracts (3)	$	7,863		$	72		$	—		$	—		$	—	$	—
	Total derivatives	$	7,863		$	72		$	—		$	—		$	—	$	—
	-1	The fair value of derivative assets is measured using level 2 fair value inputs and is included in prepaid expenses and other current assets on our Consolidated Balance Sheets.
	-2	Included in accrued expenses and other current liabilities on our Consolidated Balance Sheets.
	-3	Hedged amounts expected to be recognized to income within the next twelve months.
Derivative Instruments, Gain (Loss)	'
	The effect of derivative instruments designated as cash flow hedges in our Consolidated Statements of Income for three months and nine months ended June 28, 2014 and June 29, 2013 was as follows:
	(in thousands)		Three months ended						Nine months ended
			June 28, 2014			June 29, 2013			June 28, 2014			June 29, 2013
	Foreign exchange forward contract in cash flow hedging relationships:
	Net gain recognized in OCI, net of tax(1)		$	95		$	—		$	95		$	—
	Net gain reclassified from accumulated OCI into income, net of tax(2)		$	23		$	—		$	23		$	—
	Net gain recognized in income(3)		$	—		$	—		$	—		$	—
	(1)Net change in the fair value of the effective portion classified in other comprehensive income (“OCI”).
	(2)Effective portion classified as selling, general and administrative expense.
	(3)Ineffective portion and amount excluded from effectiveness testing classified in selling, general and administrative expense.

SHAREHOLDERS_EQUITY_AND_EMPLOY1

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Jun. 28, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Company’s matching contributions to the Plan	'
	The following table reflects the Company’s matching contributions to the Plan during the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended							Nine months ended
	(in thousands)	June 28, 2014				June 29, 2013			June 28, 2014		June 29, 2013
	Cash	$	304			$	323		$	913	$	1,082
Accumulated other comprehensive income reflected on the Consolidated Balance Sheets	'
	The following table reflects accumulated other comprehensive income reflected on the Consolidated Balance Sheets as of June 28, 2014 and September 28, 2013:
		As of
	(in thousands)	June 28, 2014				September 28, 2013
	Gain from foreign currency translation adjustments	$	4,172			$	4,182
	Unrecognized actuarial gain, Switzerland pension plan, net of tax	(346		)		(227		)
	Switzerland pension plan curtailment	(227		)		(337		)
	Unrealized gain on hedging	72				—
	Accumulated other comprehensive income	$	3,671			$	3,618
Restricted stock and common stock granted	'
	The following table reflects restricted stock and common stock granted during the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended						Nine months ended
	(shares in thousands)	June 28, 2014			June 29, 2013			June 28, 2014		June 29, 2013
	Market-based restricted stock	11			—			335		343
	Time-based restricted stock	27			42			634		581
	Performance-based restricted stock	—			—			—		57
	Common stock	16			19			48		56
	Equity-based compensation in shares	54			61			1,017		1,037
Equity-based compensation expense	'
	The following table reflects total equity-based compensation expense, which includes restricted stock, stock options and common stock, included in the Consolidated Statements of Operations during the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended							Nine months ended
	(in thousands)	June 28, 2014				June 29, 2013			June 28, 2014		June 29, 2013
	Cost of sales	$	82			$	53		$	269	$	275
	Selling, general and administrative	2,182				2,125			6,924		6,375
	Research and development	471				418			1,624		1,438
	Total equity-based compensation expense	$	2,735			$	2,596		$	8,817	$	8,088
	The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended							Nine months ended
	(in thousands)	June 28, 2014				June 29, 2013			June 28, 2014		June 29, 2013
	Market-based restricted stock	$	1,237			$	1,042		$	3,879	$	3,175
	Time-based restricted stock	1,250				1,303			4,225		4,171
	Performance-based restricted stock	32				33			98		75
	Stock options	6				8			15		37
	Common stock	210				210			600		630
	Total equity-based compensation expense	$	2,735			$	2,596		$	8,817	$	8,088

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Jun. 28, 2014
Earnings Per Share [Abstract]	'
Reconciliation of shares used in the basic and diluted net income per share computation	'
	The following tables reflect a reconciliation of the shares used in the basic and diluted net income per share computation for the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended
	(in thousands, except per share)	June 28, 2014					June 29, 2013
		Basic		Diluted			Basic		Diluted
	NUMERATOR:
	Net income	$	26,616	$	26,616		$	18,887	$	18,887
	DENOMINATOR:
	Weighted average shares outstanding - Basic	76,596		76,596			75,231		75,231
	Stock options			117					108
	Time-based restricted stock			442					535
	Market-based restricted stock			450					599
	Weighted average shares outstanding - Diluted			77,605					76,473
	EPS:
	Net income per share - Basic	$	0.35	$	0.35		$	0.25	$	0.25
	Effect of dilutive shares			(0.01		)			$	—
	Net income per share - Diluted			$	0.34				$	0.25
		Nine months ended
	(in thousands, except per share)	June 28, 2014					June 29, 2013
		Basic		Diluted			Basic		Diluted
	NUMERATOR:
	Net income	$	33,729	$	33,729		$	29,827	$	29,827
	DENOMINATOR:
	Weighted average shares outstanding - Basic	76,308		76,308			75,083		75,083
	Stock options			114					111
	Time-based restricted stock			345					499
	Market-based restricted stock			319					511
	Weighted average shares outstanding - Diluted			77,086					76,204
	EPS:
	Net income per share - Basic	$	0.44	$	0.44		$	0.4	$	0.4
	Effect of dilutive shares			—					(0.01		)
	Net income per share - Diluted			$	0.44				$	0.39

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Jun. 28, 2014
Income Tax Disclosure [Abstract]	'
Provision for income taxes and the effective tax rate	'
	The following table reflects the provision for income taxes and the effective tax rate for the nine months ended June 28, 2014 and June 29, 2013:
		Nine months ended
	(dollar amounts in thousands)	June 28, 2014			June 29, 2013
	Income from operations before income taxes	$	39,633		$	31,890
	Provision for income taxes	5,904			2,063
	Net income	$	33,729		$	29,827
	Effective tax rate	14.9		%	6.5		%

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Jun. 28, 2014
Segment Reporting [Abstract]	'
Operating information by segment	'
	The following table reflects operating information by segment for the three and nine months ended June 28, 2014 and June 29, 2013:
		Three months ended				Nine months ended
	(in thousands)	June 28, 2014		June 29, 2013		June 28, 2014		June 29, 2013
	Net revenue:
	Equipment	$	165,013	$	125,103	$	325,770	$	316,088
	Expendable Tools	15,504		16,078		48,066		45,242
	Net revenue	180,517		141,181		373,836		361,330
	Cost of sales:
	Equipment	88,749		67,632		173,933		175,204
	Expendable Tools	6,611		7,635		18,709		19,867
	Cost of sales	95,360		75,267		192,642		195,071
	Gross profit:
	Equipment	76,264		57,471		151,837		140,884
	Expendable Tools	8,893		8,443		29,357		25,375
	Gross profit	85,157		65,914		181,194		166,259
	Operating expenses:
	Equipment	48,460		40,997		125,620		118,237
	Expendable Tools	5,113		6,050		16,087		16,760
	Operating expenses	53,573		47,047		141,707		134,997
	Income from operations:
	Equipment	27,804		16,474		26,217		22,647
	Expendable Tools	3,780		2,393		13,270		8,615
	Income from operations	$	31,584	$	18,867	$	39,487	$	31,262
Assets by segment	'
	The following table reflects assets by segment as of June 28, 2014 and September 28, 2013:
		As of
	(in thousands)	June 28, 2014		September 28, 2013
	Segment assets:
	Equipment	$	831,881	$	764,793
	Expendable Tools	107,982		98,201
	Total assets	$	939,863	$	862,994
Capital expenditures and depreciation expense	'
	The following tables reflect capital expenditures for the nine months ended June 28, 2014 and June 29, 2013, and depreciation expense for the three and nine months ended June 28, 2014 and June 29, 2013:
		Nine months ended
	(in thousands)	June 28, 2014		June 29, 2013
	Capital expenditures:
	Equipment	$	7,231	$	4,425
	Expendable Tools	2,365		1,532
	Capital expenditures	$	9,596	$	5,957
		Three months ended				Nine months ended
	(in thousands)	June 28, 2014		June 29, 2013		June 28, 2014		June 29, 2013
	Depreciation expense
	Equipment	$	1,518	$	1,898	$	4,130	$	5,599
	Expendable Tools	662		606		1,877		1,820
	Depreciation expense	$	2,180	$	2,504	$	6,007	$	7,419

COMMITMENTS_CONTINGENCIES_AND_1

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)	9 Months Ended
	Jun. 28, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Reserve for product warranty activity	'
	The following table reflects the reserve for product warranty activity for the three and nine months ended June 28, 2014 and June 29, 2013:
			Three months ended							Nine months ended
	(in thousands)		June 28, 2014				June 29, 2013			June 28, 2014			June 29, 2013
	Reserve for product warranty, beginning of period		$	885			$	1,163		$	1,194		$	2,412
	Provision for product warranty		784				379			1,284			443
	Product warranty costs paid		(375		)		(468		)	(1,184		)	(1,781		)
	Reserve for product warranty, end of period		$	1,294			$	1,074		$	1,294		$	1,074
Obligations not reflected on the Consolidated Balance Sheet	'
	The following table reflects obligations not reflected on the Consolidated Balance Sheet as of June 28, 2014:
							Payments due by fiscal year
	(in thousands)		Total				2014			2015			2016			2017		thereafter
	Inventory purchase obligation (1)		$	133,542			$	133,542		$	—		$	—		$	—	$	—
	Operating lease obligations (2)		29,716				1,143			3,154			3,177			2,974		19,268
	Total		$	163,258			$	134,685		$	3,154		$	3,177		$	2,974	$	19,268
	-1	The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancelable and a portion may have varying penalties and charges in the event of cancellation.
	-2	The Company has minimum rental commitments under various leases (excluding taxes, insurance, maintenance and repairs, which are also paid by the Company) primarily for various facility and equipment leases, which expire periodically through 2018 (not including lease extension options, if applicable).
	Pursuant to ASC No. 840, Leases, for lessee's involvement in asset construction, the Company was considered the owner of the Building during the construction phase of the ADL. This financing obligation is not reflected in the table above. The Company has recorded a financing obligation of $19.6 million on the balance sheet as of June 28, 2014.
Significant customer concentrations as a percentage of total accounts receivable	'
	The following table reflects significant customer concentrations as a percentage of total accounts receivable as of June 28, 2014 and June 29, 2013:
			As of
			June 28, 2014			June 29, 2013
	Haoseng Industrial Co., Ltd		15.3	%		15	%
	STATS ChipPAC Ltd		*			19	%
	Siliconware Precision Industries Co. Limited		*			13	%
	* Represents less than 10% of total accounts receivable

BASIS_OF_PRESENTATION_Inventor

BASIS OF PRESENTATION (Inventories) (Narrative) (Details)	9 Months Ended
	Jun. 28, 2014
Equipment [Member]	'
Inventory [Line Items]	'
Reserves For Inventory In Excess Of Demand Inventory Future Consumption Period	'18 months
Spare Parts [Member]	'
Inventory [Line Items]	'
Reserves For Inventory In Excess Of Demand Inventory Future Consumption Period	'24 months
Expendable Tools [Member]	'
Inventory [Line Items]	'
Reserves For Inventory In Excess Of Demand Inventory Future Consumption Period	'12 months

BASIS_OF_PRESENTATION_Property

BASIS OF PRESENTATION (Property, Plant and Equipment) (Narrative) (Details)	9 Months Ended
	Jun. 28, 2014
Building [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'25 years
Leaseholds and Leasehold Improvements [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'based on the shorter of the life of lease or life of asset
Software and Software Development Costs [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'5 years
Minimum [Member] | Machinery and Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'3 years
Maximum [Member] | Machinery and Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'10 years

BASIS_OF_PRESENTATION_Prior_Pe

BASIS OF PRESENTATION (Prior Period Adjustment) (Narrative) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014	Dec. 28, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Prior Period Reclassification Adjustment	$1.60	$0.80

BALANCE_SHEET_COMPONENTS_Compo

BALANCE SHEET COMPONENTS (Components of significant balance sheet accounts) (Details) (USD $)	Jun. 28, 2014		Sep. 28, 2013
In Thousands, unless otherwise specified
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'		'
Deposits maturing within one year (1)	$2,600	[1]	$3,252	[1]
Inventories, net:	'		'
Raw materials and supplies	27,438		19,703
Work in process	24,695		12,219
Finished goods	15,547		20,333
Inventory, gross	67,680		52,255
Inventory reserves	-13,758		-14,120
Inventories, net	53,922		38,135
Property, plant and equipment, net:	'		'
Buildings and building improvements (2)	31,132	[2]	3,060	[2]
Leasehold improvements	14,009		15,763
Data processing equipment and software	27,333		24,549
Machinery, equipment, furniture and fixtures	44,331		48,998
Construction in progress (2)	0	[2]	19,396	[2]
Property, plant and equipment, gross	116,805		111,766
Accumulated depreciation	-64,574		-64,225
Property, plant and equipment, net	52,231		47,541
Accrued expenses and other current liabilities:	'		'
Wages and benefits	19,101		19,779
Accrued customer obligations (3)	8,549	[3]	8,270	[3]
Commissions and professional fees	2,318		2,640
Deferred rent	1,896		1,097
Severance	1,290		1,468
Other	8,252		5,614
Accrued expenses and other current liabilities	$41,406		$38,868
[1]	All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of June 28, 2014 and September 28, 2013, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 28, 2014 and June 29, 2013.
[2]	Pursuant to ASC No. 840, Leases, the Company was considered to be the owner of the building during the construction phase for the Agreement to Develop and Lease (the “ADL”) facility being developed by Mapletree Industrial Trust (the “Landlord”) in Singapore—see Notes 7 and 12 below. The building was completed on December 1, 2013 and the construction costs incurred in relation to the relevant proportion of the Company's lease were recognized on the Consolidated Balance Sheet as of June 28, 2014.
[3]	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit costs.

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS (Net intangible assets) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Sep. 28, 2013
Finite-Lived Intangible Assets [Line Items]	'	'
Net intangible assets	$7,221	$11,209
Wedge bonder developed technology [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross intangible assets	33,200	33,200
Accumulated amortization	-27,273	-23,715
Net intangible assets	5,927	9,485
Average estimated useful lives (in years)	'7 years	'
Wedge bonder customer relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross intangible assets	19,300	19,300
Accumulated amortization	-19,300	-19,300
Net intangible assets	0	0
Average estimated useful lives (in years)	'5 years	'
Wedge bonder trade name [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross intangible assets	4,600	4,600
Accumulated amortization	-3,306	-2,876
Net intangible assets	1,294	1,724
Average estimated useful lives (in years)	'8 years	'
Wedge bonder other intangible assets [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross intangible assets	2,500	2,500
Accumulated amortization	-2,500	-2,500
Net intangible assets	$0	$0
Average estimated useful lives (in years)	'1 year 10 months 24 days	'

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS (Estimated annual amortization expense) (Details) (USD $)	Jun. 28, 2014
In Thousands, unless otherwise specified
Goodwill and Intangible Assets Disclosure [Abstract]	'
Remaining fiscal 2014	$1,330
Fiscal 2015	5,318
Fiscal 2016	573
Total amortization expense	$7,221

CASH_AND_CASH_EQUIVALENTS_Deta

CASH AND CASH EQUIVALENTS (Details) (USD $)	Jun. 28, 2014	Sep. 28, 2013	Jun. 29, 2013	Sep. 29, 2012
In Thousands, unless otherwise specified
Cash and Cash Equivalents [Line Items]	'	'	'	'
Cash and cash equivalents, Amortized Cost	$597,457	$521,788	$508,493	$440,244
Cash and cash equivalents, Estimated Fair Value	597,457	521,788	'	'
Short-term investments, Amortized Cost	2,600	3,252	'	'
Short-term investments, Estimated Fair Value	2,600	3,252	'	'
Total cash, cash equivalents and short-term investments, Amortized Cost	600,057	525,040	'	'
Total cash, cash equivalents and short-term investments, Estimated Fair Value	600,057	525,040	'	'
Cash [Member]	'	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'	'
Cash and cash equivalents, Amortized Cost	137,854	113,295	'	'
Cash and cash equivalents, Estimated Fair Value	137,854	113,295	'	'
Cash equivalents, Money market funds [Member]	'	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'	'
Cash and cash equivalents, Amortized Cost	260,885	226,272	'	'
Cash and cash equivalents, Estimated Fair Value	260,885	226,272	'	'
Cash equivalents, Time deposits [Member]	'	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'	'
Cash and cash equivalents, Amortized Cost	198,718	182,221	'	'
Cash and cash equivalents, Estimated Fair Value	198,718	182,221	'	'
Short-term investments, Time deposits [Member]	'	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'	'
Short-term investments, Amortized Cost	2,600	3,252	'	'
Short-term investments, Estimated Fair Value	$2,600	$3,252	'	'

FAIR_VALUE_MEASUREMENTS_Fair_v

FAIR VALUE MEASUREMENTS (Fair value of financial assets and liabilities) (Details) (USD $)	Jun. 28, 2014	Sep. 28, 2013
In Thousands, unless otherwise specified
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	$597,457	$521,788
Investments	2,600	3,252
Total Assets	600,057	525,040
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Total Assets	600,057	525,040
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Total Assets	0	0
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Total Assets	0	0
Fair Value, Measurements, Recurring [Member] | Total [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Total Assets	600,057	525,040
Fair Value, Measurements, Recurring [Member] | Cash [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	137,854	113,295
Fair Value, Measurements, Recurring [Member] | Cash [Member] | Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	0	0
Fair Value, Measurements, Recurring [Member] | Cash [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	0	0
Fair Value, Measurements, Recurring [Member] | Cash [Member] | Total [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	137,854	113,295
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Money market funds [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	260,885	226,272
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Money market funds [Member] | Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	0	0
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Money market funds [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	0	0
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Money market funds [Member] | Total [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	260,885	226,272
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Time deposits [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	198,718	182,221
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Time deposits [Member] | Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	0	0
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Time deposits [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	0	0
Fair Value, Measurements, Recurring [Member] | Cash equivalents, Time deposits [Member] | Total [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Cash and Cash Equivalents	198,718	182,221
Fair Value, Measurements, Recurring [Member] | Short-term investments, Time deposits [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Investments	2,600	3,252
Fair Value, Measurements, Recurring [Member] | Short-term investments, Time deposits [Member] | Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Investments	0	0
Fair Value, Measurements, Recurring [Member] | Short-term investments, Time deposits [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Investments	0	0
Fair Value, Measurements, Recurring [Member] | Short-term investments, Time deposits [Member] | Total [Member]	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Investments	$2,600	$3,252

DERIVATIVES_FINANCIAL_INSTRUME2

DERIVATIVES FINANCIAL INSTRUMENTS (Fair value of derivative instruments) (Details) (USD $)	9 Months Ended
	Jun. 28, 2014	Sep. 28, 2013
Derivatives, Fair Value [Line Items]	'	'
Total derivative, Notional Amount	$7,863,000	$0
Recognition of hedging effectiveness period	'12 months	'
Prepaid Expenses and Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Total derivative, Fair Value Asset Derivatives	72,000	0
Accrued Expenses and Other Current Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Total derivative, Fair Value Liability Derivatives	0	0
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Foreign exchange forward contract, term of contract	'6 months	'
Total derivative, Notional Amount	7,863,000	0
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Prepaid Expenses and Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Total derivative, Fair Value Asset Derivatives	72,000	0
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Accrued Expenses and Other Current Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Total derivative, Fair Value Liability Derivatives	$0	$0

DERIVATIVES_FINANCIAL_INSTRUME3

DERIVATIVES FINANCIAL INSTRUMENTS (Gain (loss) of derivative instruments) (Details) (Foreign Exchange Forward [Member], Designated as Hedging Instrument [Member], Cash Flow Hedging [Member], USD $)	3 Months Ended		9 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Other Comprehensive Income (Loss) [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Net gain (loss) recognized in OCI, net of tax	$95,000	$0	$95,000	$0
Selling, General and Administrative Expenses [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Net gain (loss) reclassified from accumulated OCI into income, net of tax	23,000	0	23,000	0
Net gain (loss) recognized in income	$0	$0	$0	$0

DEBT_AND_OTHER_OBLIGATIONS_DEB1

DEBT AND OTHER OBLIGATIONS DEBT AND OTHER OBLIGATIONS (Details)	Jun. 28, 2014	Nov. 22, 2013	Sep. 28, 2013	7-May-12	Jun. 28, 2014	Dec. 01, 2013
	USD ($)	SGD	USD ($)	sqft	K&S Corporate Headquarters [Member]	K&S Corporate Headquarters [Member]
					SGD	USD ($)
					renewal_option	sqft
Capital Leased Assets [Line Items]	'	'	'	'	'	'
Lease Agreement Term	'	'	'	'	'10 years	'
Lessee Leasing Arrangements, Capital Leases, Number of Renewal Options	'	'	'	'	2	'
Lessee Leasing Arrangements, Capital Leases, Renewal Term	'	'	'	'	'10 years	'
Annual Rent and Service Charge Minimum Range	'	'	'	'	4,000,000	'
Annual Rent and Service Charge Maximum Range	'	'	'	'	5,000,000	'
Area of Land	'	'	'	198,000	'	198,000
Percentage Of Building Area To Be Leased From Landlord	'	'	'	'	'	70.00%
Financing obligation	19,618,000	'	19,396,000	'	'	20,000,000
Capital Lease Obligations, Interest Rate, Effective Percentage	'	'	'	'	6.30%	'
Line of Credit Facility, Maximum Borrowing Capacity	5,000,000	'	'	'	'	'
Guarantor Obligations, Current Carrying Value	'	3,400,000	'	'	'	'

SHAREHOLDERS_EQUITY_AND_EMPLOY2

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Matching contributions to the Plan) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Cash	$304	$323	$913	$1,082

SHAREHOLDERS_EQUITY_AND_EMPLOY3

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Accumulated other comprehensive income) (Details) (USD $)	Jun. 28, 2014	Sep. 28, 2013
In Thousands, unless otherwise specified
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'
Gain from foreign currency translation adjustments	$4,172	$4,182
Unrecognized actuarial gain, Switzerland pension plan, net of tax	-346	-227
Switzerland pension plan curtailment	-227	-337
Unrealized gain on hedging	72	0
Accumulated other comprehensive income	$3,671	$3,618

SHAREHOLDERS_EQUITY_AND_EMPLOY4

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Restricted stock and common stock granted) (Details)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity-based compensation in shares	54	61	1,017	1,037
Market-based restricted stock [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity-based compensation in shares	11	0	335	343
Time-based restricted stock [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity-based compensation in shares	27	42	634	581
Performance-based restricted stock [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity-based compensation in shares	0	0	0	57
Common stock [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity-based compensation in shares	16	19	48	56

SHAREHOLDERS_EQUITY_AND_EMPLOY5

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Total equity-based compensation expense) (Details) (USD $)	3 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 30, 2012	Jun. 28, 2014	Jun. 29, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	$2,735	$2,596	$2,596	$8,817	$8,088
Market-based restricted stock [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	1,237	1,042	'	3,879	3,175
Time-based restricted stock [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	1,250	1,303	'	4,225	4,171
Performance-based restricted stock	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	32	33	'	98	75
Stock options [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	6	8	'	15	37
Common stock [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	210	210	'	600	630
Cost of sales [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	82	'	53	269	275
Selling, general and administrative (1) [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	2,182	'	2,125	6,924	6,375
Research and development [Member]	'	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'	'
Total equity-based compensation expense	$471	'	$418	$1,624	$1,438

SHAREHOLDERS_EQUITY_AND_EMPLOY6

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Narrative) (Details)	9 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Description Of Maximum Percentage Of Employee Contributions and Matching Contributions Based Upon Years Of Service	'employee contributions and matching Company contributions up to 4% or 6%
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date	100.00%
Relative Total Shareholder Return Average Stock Price Calculation Period	'90 days
Total Shareholder Return Award Performance Measurement Period	'3 years
Minimum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Defined Contribution Plan, Employer Matching Contribution, Percent	4.00%
Share Based Compensation Arrangement By Share Based Payment Award Vesting Percentage	0.00%
Maximum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Defined Contribution Plan, Employer Matching Contribution, Percent	6.00%
Share Based Compensation Arrangement By Share Based Payment Award Vesting Percentage	200.00%
Equity Incentive Plan 2009 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	3.7

EARNINGS_PER_SHARE_Reconciliat

EARNINGS PER SHARE (Reconciliation of the shares used in the basic and diluted net income per share computation) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
NUMERATOR:	'	'	'	'
Net income	$26,616	$18,887	$33,729	$29,827
DENOMINATOR:	'	'	'	'
Weighted average shares outstanding - Basic (in shares)	76,596	75,231	76,308	75,083
Stock options (in shares)	117	108	114	111
Time-based restricted stock (in shares)	442	535	345	499
Market-based restricted stock (in shares)	450	599	319	511
Weighted average shares outstanding - Diluted	77,605	76,473	77,086	76,204
EPS:	'	'	'	'
Net income per share - Basic (in dollars per share)	$0.35	$0.25	$0.44	$0.40
Effect of dilutive shares (in dollars per share)	($0.01)	$0	$0	($0.01)
Net income per share - Diluted (in dollars per share)	$0.34	$0.25	$0.44	$0.39

INCOME_TAXES_Provision_for_inc

INCOME TAXES (Provision for income taxes and the effective tax rate) (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'	'	'	'	'
Income from operations before income taxes	$31,524	$19,134	$39,633	$31,890	'
Provision for income taxes	4,908	247	5,904	2,063	'
Net income	$26,616	$18,887	$33,729	$29,827	'
Effective tax rate	'	'	14.90%	6.50%	6.50%

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details)	9 Months Ended		12 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'	'	'
Effective Income Tax Rate, Continuing Operations	14.90%	6.50%	6.50%

SEGMENT_INFORMATION_Operating_

SEGMENT INFORMATION (Operating information by segment) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net revenue:	'	'	'	'
Net revenue	$180,517	$141,181	$373,836	$361,330
Cost of sales :	'	'	'	'
Cost of sales	95,360	75,267	192,642	195,071
Gross profit :	'	'	'	'
Gross profit	85,157	65,914	181,194	166,259
Operating expenses:	'	'	'	'
Operating expenses	53,573	47,047	141,707	134,997
Income from operations:	'	'	'	'
Income from operations	31,584	18,867	39,487	31,262
Equipment [Member]	'	'	'	'
Net revenue:	'	'	'	'
Net revenue	165,013	125,103	325,770	316,088
Cost of sales :	'	'	'	'
Cost of sales	88,749	67,632	173,933	175,204
Gross profit :	'	'	'	'
Gross profit	76,264	57,471	151,837	140,884
Operating expenses:	'	'	'	'
Operating expenses	48,460	40,997	125,620	118,237
Income from operations:	'	'	'	'
Income from operations	27,804	16,474	26,217	22,647
Expendable Tools [Member]	'	'	'	'
Net revenue:	'	'	'	'
Net revenue	15,504	16,078	48,066	45,242
Cost of sales :	'	'	'	'
Cost of sales	6,611	7,635	18,709	19,867
Gross profit :	'	'	'	'
Gross profit	8,893	8,443	29,357	25,375
Operating expenses:	'	'	'	'
Operating expenses	5,113	6,050	16,087	16,760
Income from operations:	'	'	'	'
Income from operations	$3,780	$2,393	$13,270	$8,615

SEGMENT_INFORMATION_Assets_by_

SEGMENT INFORMATION (Assets by segment) (Details) (USD $)	Jun. 28, 2014	Sep. 28, 2013
In Thousands, unless otherwise specified
Segment assets:	'	'
Total assets	$939,863	$862,994
Equipment [Member]	'	'
Segment assets:	'	'
Total assets	831,881	764,793
Expendable Tools [Member]	'	'
Segment assets:	'	'
Total assets	$107,982	$98,201

SEGMENT_INFORMATION_Capital_ex

SEGMENT INFORMATION (Capital expenditures and depreciation expense by segment) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Capital expenditures:	'	'	'	'
Property, Plant and Equipment, Additions	'	'	$9,596	$5,957
Depreciation expense:	'	'	'	'
Depreciation expense	2,180	2,504	6,007	7,419
Equipment [Member]	'	'	'	'
Capital expenditures:	'	'	'	'
Property, Plant and Equipment, Additions	'	'	7,231	4,425
Depreciation expense:	'	'	'	'
Depreciation expense	1,518	1,898	4,130	5,599
Expendable Tools [Member]	'	'	'	'
Capital expenditures:	'	'	'	'
Property, Plant and Equipment, Additions	'	'	2,365	1,532
Depreciation expense:	'	'	'	'
Depreciation expense	$662	$606	$1,877	$1,820

SEGMENT_INFORMATION_Narrative_

SEGMENT INFORMATION (Narrative) (Details)	9 Months Ended
	Jun. 28, 2014
	segment
Segment Reporting [Abstract]	'
Number of reportable segments	2

COMMITMENTS_CONTINGENCIES_AND_2

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Reserve for product warranty activity) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013	Dec. 28, 2013	Dec. 29, 2012
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]	'	'	'	'	'	'
Reserve for product warranty, beginning of period	'	'	$1,194	$2,412	$885	$1,163
Provision for product warranty	784	379	1,284	443	'	'
Product warranty costs paid	-375	-468	-1,184	-1,781	'	'
Reserve for product warranty, end of period	$1,294	$1,074	$1,294	$1,074	$885	$1,163

COMMITMENTS_CONTINGENCIES_AND_3

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Obligations not reflected on the Consolidated Balance Sheet) (Details) (USD $)	Jun. 28, 2014
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
Inventory purchase obligation	$133,542	[1]
Inventory purchase obligation, Payments due by fiscal year 2013	133,542	[1]
Inventory purchase obligation, Payments due by fiscal year 2014	0	[1]
Inventory purchase obligation, Payments due by fiscal year 2015	0	[1]
Inventory purchase obligation, Payments due by fiscal year 2016	0	[1]
Inventory purchase obligation, Payments due by fiscal year thereafter	0	[1]
Operating lease obligations	29,716	[2]
Operating lease obligations, Payments due by fiscal year 2013	1,143	[2]
Operating lease obligations, Payments due by fiscal year 2014	3,154	[2]
Operating lease obligations, Payments due by fiscal year 2015	3,177	[2]
Operating lease obligations, Payments due by fiscal year 2016	2,974	[2]
Operating lease obligations, Payments due by fiscal year thereafter	19,268	[2]
Total	163,258
Total, Payments due by fiscal year 2013	134,685
Total, Payments due by fiscal year 2014	3,154
Total, Payments due by fiscal year 2015	3,177
Total, Payments due by fiscal year 2016	2,974
Total, Payments due by fiscal year thereafter	$19,268
[1]	The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancelable and a portion may have varying penalties and charges in the event of cancellation.
[2]	The Company has minimum rental commitments under various leases (excluding taxes, insurance, maintenance and repairs, which are also paid by the Company) primarily for various facility and equipment leases, which expire periodically through 2018 (not including lease extension options, if applicable). Pursuant to ASC No. 840, Leases, for lessee's involvement in asset construction, the Company was considered the owner of the Building during the construction phase of the ADL. This financing obligation is not reflected in the table above. The Company has recorded a financing obligation of $19.6 million on the balance sheet as of June 28, 2014.

COMMITMENTS_CONTINGENCIES_AND_4

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of total accounts receivable) (Details) (Accounts Receivable [Member], Customer Concentration Risk [Member])	9 Months Ended
	Jun. 28, 2014	Jun. 29, 2013
STATS ChipPAC Ltd [Member]	'	'
Concentration Risk [Line Items]	'	'
Customer concentrations risk percentage	'	19.00%
Haoseng Industrial Co., Ltd [Member]	'	'
Concentration Risk [Line Items]	'	'
Customer concentrations risk percentage	15.30%	15.00%
Siliconware Precision Industries Co Ltd [Member]	'	'
Concentration Risk [Line Items]	'	'
Customer concentrations risk percentage	'	13.00%

COMMITMENTS_CONTINGENCIES_AND_5

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Narrative) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Sep. 28, 2013	7-May-12
			sqft
Commitments and Contingencies Disclosure [Abstract]	'	'	'
Area of Land	'	'	198,000
Percentage Of Building Area Agreed To Lease From Landlord	'	'	70.00%
Period Of Warranty For Manufacturing Defects	'1 year	'	'
Lease Expiration Year	'2018	'	'
Financing obligation	$19,618	$19,396	'