Kulicke and Soffa Industries (KLIC) 10-Q 5 May 16 2016 Q2 Quarterly report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - shares	6 Months Ended
	Apr. 02, 2016	May. 02, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	KULICKE & SOFFA INDUSTRIES INC
Entity Central Index Key	56,978
Current Fiscal Year End Date	--10-01
Entity Filer Category	Large Accelerated Filer
Trading Symbol	klic
Entity Common Stock, Shares Outstanding		70,378,063
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 2, 2016
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015
Current assets:
Cash and cash equivalents	$ 481,993	$ 498,614
Accounts and other receivable, net of allowance for doubtful accounts of $366 and $621 respectively	162,546	108,596
Inventories, net	79,780	79,096
Prepaid expenses and other current assets	16,463	16,937
Deferred income taxes	0	4,126
Total current assets	740,782	707,369
Property, plant and equipment, net	51,312	53,234
Goodwill	81,272	81,272
Intangible assets	54,140	57,471
Other assets	7,472	5,120
TOTAL ASSETS	934,978	904,466
Current liabilities:
Accounts payable	59,817	25,521
Accrued expenses and other current liabilities	45,612	45,971
Income taxes payable	10,272	2,442
Total current liabilities	115,701	73,934
Financing obligation	17,174	16,483
Deferred income taxes	28,473	33,958
Other liabilities	10,724	10,842
TOTAL LIABILITIES	$ 172,072	$ 135,217
Commitments and contingent liabilities (Note 15)
SHAREHOLDERS' EQUITY:
Preferred stock, without par value: Authorized 5,000 shares; issued - none	$ 0	$ 0
Authorized 200,000 shares; issued 83,186 and 82,643, respectively; outstanding 70,375 and 71,240 shares, respectively	494,022	492,339
Treasury stock, at cost, 12,811 and 11,403 shares, respectively	(139,407)	(124,856)
Retained earnings	407,861	402,863
Accumulated other comprehensive income / (loss)	430	(1,097)
TOTAL SHAREHOLDERS' EQUITY	762,906	769,249
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 934,978	$ 904,466

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015
Consolidated Balance Sheets Parenthetical [Abstract]
Liabilities	$ 172,072	$ 135,217
Allowance for doubtful accounts and notes receivable	$ 366	$ 621
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	83,186,000	82,643,000
Common stock, shares outstanding	70,375,000	71,240,000
Treasury stock, shares	12,811,000	11,403,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Income Statement [Abstract]
Net revenue	$ 156,400	$ 145,227	$ 264,934	$ 252,665
Cost of sales	86,753	76,657	144,866	129,361
Gross profit	69,647	68,570	120,068	123,304
Selling, general and administrative	35,499	35,607	63,431	61,034
Research and development	22,439	23,172	46,633	42,753
Operating expenses	57,938	58,779	110,064	103,787
Income from operations	11,709	9,791	10,004	19,517
Interest income	701	453	1,323	715
Interest expense	(276)	(316)	(549)	(619)
Income from operations before income taxes	12,134	9,928	10,778	19,613
Income tax expense	7,045	1,997	5,780	3,840
Net income	$ 5,089	$ 7,931	$ 4,998	$ 15,773
Net income per share:
Basic (in dollars per share)	$ 0.07	$ 0.10	$ 0.07	$ 0.21
Diluted (in dollars per share)	$ 0.07	$ 0.10	$ 0.07	$ 0.20
Weighted average shares outstanding:
Basic (in shares)	70,389	76,821	70,563	76,855
Diluted (in shares)	70,634	77,570	70,801	77,488

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 5,089	$ 7,931	$ 4,998	$ 15,773
Other comprehensive income:
Foreign currency translation adjustment	2,670	(567)	1,540	(1,246)
Unrecognized actuarial gain, Switzerland pension plan, net of tax	(42)	0	(14)	0
Foreign currency translation and pension plan, net of tax	2,628	(567)	1,526	(1,246)
Derivatives designated as hedging instruments:
Unrealized gain / (loss) on derivative instruments, net of tax	54	(133)	(133)	(773)
Reclassification adjustment for loss on derivative instruments recognized, net of tax	44	525	133	773
Net decrease from derivatives designated as hedging instruments, net of tax	98	392	0	0
Total other comprehensive income	2,726	(175)	1,526	(1,246)
Comprehensive income	$ 7,815	$ 7,756	$ 6,524	$ 14,527

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015
Statement of Cash Flows [Abstract]
Net income	$ 4,998	$ 15,773
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,202	8,563
Equity-based compensation and employee benefits	2,035	6,016
Excess Tax Benefit from Share-based Compensation, Operating Activities	(540)	0
Allowance for Doubtful Accounts Receivable, Period Increase (Decrease)	(255)	292
Adjustment for inventory valuation	3,366	581
Deferred income taxes	(4,071)	1,766
Gain on disposal of property, plant and equipment	(57)	0
Unrealized loss / (gain) foreign currency transactions	1,294	(1,973)
Changes in operating assets and liabilities, net of assets and liabilities assumed in business combinations:
Accounts and other receivable	(52,431)	31,467
Inventory	(4,834)	(8,161)
Prepaid expenses and other current assets	418	2,408
Accounts payable, accrued expenses and other current liabilities	33,358	(7,787)
Income taxes payable	7,858	(2,458)
Other, net	(320)	2,073
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities	(979)	48,560
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of business, net of cash acquired	0	(93,153)
Purchases of property, plant and equipment	(2,845)	(4,903)
Proceeds from Sale of Property, Plant, and Equipment	1,053	0
Purchase of short-term investments	0	(1,630)
Maturity of short-term investments	0	9,129
Net cash used in investing activities	(1,792)	(90,557)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment on debts	(259)	(9,732)
Proceeds from exercise of common stock options	177	528
Proceeds from short-term loans	0	837
Repurchase of common stock	(14,551)	(10,225)
Excess Tax Benefit from Share-based Compensation, Financing Activities	540	0
Net cash used in financing activities	(14,093)	(18,592)
Effect of exchange rate changes on cash and cash equivalents	243	(246)
Changes in cash and cash equivalents	(16,621)	(60,835)
Cash and cash equivalents at beginning of period	498,614	587,981
Cash and cash equivalents at end of period	481,993	527,146
CASH PAID FOR:
Interest	549	591
Income taxes	$ 2,580	$ 2,409

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Apr. 02, 2016
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 Company's Annual Report on Form 10-K for the fiscal year ended October 3, 2015, filed with the Securities and Exchange Commission, which includes Consolidated Balance Sheets as of October 3, 2015 and September 27, 2014, 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 October 3, 2015. 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 30 th . Fiscal 2016 quarters end on January 2, 2016, April 2, 2016, July 2, 2016 and October 1, 2016. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks. Fiscal 2015 quarters ended on December 27, 2014, March 28, 2015, June 27, 2015 and October 3, 2015. 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 device manufacturers, outsourced semiconductor assembly and test providers (“OSATs”), and other electronics manufacturers including automotive electronics suppliers, 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 can 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, 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. Vulnerability to Certain Concentrations Financial instruments which may subject the Company to concentrations of credit risk as of April 2, 2016 and October 3, 2015 consisted primarily of 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. The Company actively 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. Foreign Currency Translation and Remeasurement 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. The Company's 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 Netherlands, 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. Derivative Financial Instruments The Company’s primary objective for holding derivative financial instruments is to manage the fluctuation in foreign exchange rates and accordingly is not speculative in nature. The Company’s international operations are exposed to changes in foreign exchange rates as described above. 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. These 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. 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 statement of income as the impact of the hedged transaction. Derivatives that we designate as cash flow hedges are classified in the consolidated statement 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 April 2, 2016 and October 3, 2015 , 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 or regional 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 net realizable 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 forecasted future consumption for 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 net realizable value, based upon projections about future consumption, and market conditions. If actual market conditions are less favorable than projections, additional inventory reserves may be required. Inventory reserve provision for certain subsidiaries is determined based on management's estimate of future consumption for equipment and spare parts. This estimate is based on historical sales volumes, internal projections and market developments and trends. 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 historical internal forecasts or projected future operating results; significant changes in the manner of use of the assets; significant negative industry or economic trends; or significant changes in market capitalization. During the three and six months ended April 2, 2016 , no "triggering" events occurred. Accounting for Impairment of Goodwill The Company operates two reportable segments: Equipment and Expendable Tools. Goodwill was recorded for the acquisitions of Orthodyne Electronics Corporation ("Orthodyne") and Assembléon B.V. ("Assembléon") in 2009 and 2015, respectively. In accordance with ASC No. 350, Intangibles-Goodwill and Other ("ASC 350"). ASC 350 requires goodwill and other intangible assets with indefinite lives to be reviewed for impairment annually, or more frequently if circumstances indicate a possible impairment. We 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 in the first step of the test, then a company is required to perform the second step of the goodwill impairment test to measure the amount of the reporting unit's goodwill impairment loss, if any. 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 processes. 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 six months ended April 2, 2016 , no triggering events occurred. Impairment assessments inherently involve judgment as to the assumptions made about the 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 6 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 customer acceptance, when applicable, has been received or we otherwise have been released from 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. 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 when such determination is 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 when such determination is 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. Accounting for Business Acquisitions The Company accounts for business acquisitions in accordance with ASC No. 805, Business Combinations . The fair value of the net assets acquired and the results of operations of the acquired businesses are included in the Unaudited Consolidated Financial Statements from the acquisition date forward. The Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and results of operations during the reporting period. Estimates are used in accounting for, among other things, the fair value of acquired net operating assets, property and equipment, deferred revenue, intangible assets and related deferred tax liabilities, useful lives of plant and equipment, and amortizable lives of acquired intangible assets. Any excess of the purchase consideration over the identified fair value of the assets and liabilities acquired is recognized as goodwill. The valuation of these tangible and identifiable intangible assets and liabilities is subject to further management review and may change materially between the preliminary allocation and end of the purchase price allocation period. Restructuring charges Restructuring charges may consist of voluntary or involuntary severance-related charges, asset-related charges and other costs due to exit activities. We recognize voluntary termination benefits when an employee accepts the offered benefit arrangement. We recognize involuntary severance-related charges depending on whether the termination benefits are provided under an ongoing benefit arrangement or under a one-time benefit arrangement. If the former, we recognize the charges once they are probable and the amounts are estimable. If the latter, we recognize the charges once the benefits have been communicated to employees. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 standard provides for a single five-step model to be applied to all revenue contracts with customers. The new standard also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Companies have an option to use either a retrospective approach or cumulative effect adjustment approach to implement the standard. There is no option for early adoption. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606)- Deferral of the Effective Date, which defers the effective date of the new revenue standard by one year and permits early adoption as early as the original effective date of ASU 2014-09. Accordingly, the Company may adopt the standard in either our first quarter of 2018 or 2019. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), to clarify the implementation guidance on principal versus agent considerations in Topic 606. The amendments are intended to improve the operability and lead to more consistent application of the implementation guidance. The effective date is the same as the effective date of ASU 2014-09. ASU 2015-14 defers the effective date by one year and permits early adoption as early as the original effective date of ASU 2014-09. Accordingly, the Company may adopt the standard in either our first quarter of 2018 or 2019. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In February 2015, the FASB issued ASU 2015-02 – Amendments to the Consolidation Analysis, which amends the consolidation requirements in ASC 810 Consolidation. ASU 2015-02 makes targeted amendments to the current consolidation guidance for VIEs, which could change consolidation conclusions. This ASU will be effective for us beginning in our first quarter of 2017 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In April 2015, the FASB issued ASU 2015-05, which provides additional guidance to customers about whether a cloud computing arrangement includes a software license. Under ASU 2015-05, if a software cloud computing arrangement contains a software license, customers should account for the license element of the arrangement in a manner consistent with the acquisition of other software licenses. If the arrangement does not contain a software license, customers should account for the arrangement as a service contract. ASU 2015-05 also removes the requirement to analogize to ASC 840-10 – Leases to determine the asset acquired in a software licensing arrangement. This ASU will be effective for us beginning in our first quarter of 2017 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740), to simplify the presentation of deferred income taxes. Under the new standard, both deferred tax liabilities and assets are required to be classified as noncurrent in a classified balance sheet. ASU 2015-17 will become effective for fiscal years, and the interim periods within those years, beginning after December 15, 2016 (our fiscal 2018), with early adoption allowed. As of October 3, 2015, we had deferred taxes that were classified as current and noncurrent. During the first quarter of fiscal 2016, we elected to prospectively adopt ASU 2015-17, thus reclassifying current deferred taxes to noncurrent on the accompanying consolidated balance sheet. The prior reporting period was not retrospectively adjusted. The adoption of this ASU had no impact on our consolidated results of income and comprehensive income. As of January 2, 2016 , $1.3 million and $2.8 million of the net current deferred tax assets have been classified as long-term deferred tax assets and as an offset against long-term deferred tax liabilities, respectively. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which requires the recognition of lease assets and lease liabilities by lessees for those lease classified as operating leases under current GAAP. This ASU will be effective for us beginning in our first quarter of 2019 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This ASU identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows. This ASU will be effective for us beginning in our first quarter of 2018 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements.

Notes

Notes	6 Months Ended
	Apr. 02, 2016
Accounting Changes and Error Corrections [Abstract]
REVISION OF PREVIOUSLY REPORTED INCOME TAXES AND DEFERRED TAX LIABILITIES	REVISION OF PREVIOUSLY REPORTED INCOME TAXES AND DEFERRED TAX LIABILITIES In the first quarter of 2016, the Company identified an error related to the income tax expense and related deferred income tax liabilities accounts that impacted the Company’s previously issued interim and annual consolidated financial statements. The adjustment relates to the local taxes in a foreign jurisdiction that resulted in an increased provision for income taxes expense and deferred income tax liabilities that should have been recorded prior to fiscal 2014. The Company determined that this error was not material to any of the Company’s prior annual and interim period consolidated financial statements and therefore, amendments of previously filed reports were not required. However, the Company determined that the impact of the correction may be considered material to the estimated income for the fiscal 2016. As such, a revision for the correction is reflected in the financial information of the applicable prior periods in this Form 10-Q filing and disclosure of the revised amount on other prior periods will be reflected in future filings covering the applicable period. The error resulted in a cumulative correction to beginning retained earnings and deferred tax liabilities of $2.6 million on the Consolidated Balance Sheet as of October 3, 2015. Since the error relates to financial periods prior to fiscal 2014, there was no impact to the Consolidated Statements of Operations, the Consolidated Statements of Comprehensive Income and the Consolidated Statements of Cash Flows for the three and six months ended April 2, 2016 and March 28, 2015 . The impact of this revision for the period presented within this quarterly report on Form 10-Q is shown in the table below: CONSOLIDATED BALANCE SHEET As of October 3, 2015 As previously reported Adjustment As Revised Deferred income taxes 31,316 2,642 33,958 TOTAL LIABILITIES $ 132,575 $ 2,642 $ 135,217 Retained earnings 405,505 (2,642 ) 402,863 TOTAL SHAREHOLDERS' EQUITY $ 771,891 $ (2,642 ) $ 769,249

RESTRUCTURING

RESTRUCTURING	6 Months Ended
	Apr. 02, 2016
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING On September 29, 2015, the Company implemented a plan to streamline its global operations and functions. As part of this plan, our workforce was reduced by 45 employees. The following table reflects severance activity during the three and six months ended April 2, 2016 : Three months ended Six months ended (in thousands) April 2, 2016 April 2, 2016 Accrual for estimated severance and benefits, beginning of period (1) $ 665 $ 1,538 Provision for severance and benefits (2) 46 661 Payment of severance and benefits (545 ) (2,033 ) Accrual for estimated severance and benefits, end of period (1) $ 166 $ 166 (1) Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets. (2) Provision for severance and benefits is the total amount expected to be incurred and is included within selling, general and administrative expenses on the Consolidated Statements of Operations.

BALANCE SHEET COMPONENTS

BALANCE SHEET COMPONENTS	6 Months Ended
	Apr. 02, 2016
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 April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Inventories, net: Raw materials and supplies $ 18,816 $ 23,541 Work in process 23,359 24,110 Finished goods 58,196 50,518 100,371 98,169 Inventory reserves (20,591 ) (19,073 ) $ 79,780 $ 79,096 Property, plant and equipment, net: Buildings and building improvements $ 34,350 $ 33,760 Leasehold improvements 19,998 19,512 Data processing equipment and software 28,915 28,861 Machinery, equipment, furniture and fixtures 53,241 52,106 136,504 134,239 Accumulated depreciation (85,192 ) (81,005 ) $ 51,312 $ 53,234 Accrued expenses and other current liabilities: Wages and benefits $ 17,093 $ 19,166 Accrued customer obligations (1) 9,688 9,215 Commissions and professional fees 4,683 3,880 Deferred rent 2,953 2,945 Severance (2) 1,378 1,645 Other 9,817 9,120 $ 45,612 $ 45,971 (1) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations. (2) Includes the restructuring plan discussed in Note 3, $1.1 million of severance payable in connection with the October 2015 retirement of the Company's CEO, and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

BUSINESS COMBINATION

BUSINESS COMBINATION	6 Months Ended
	Apr. 02, 2016
Business Combinations [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATIONS On January 9, 2015, Kulicke & Soffa Holdings B.V. (“KSH”), the Company's wholly owned subsidiary, acquired all of the outstanding equity interests of Assembléon. The cash purchase price of approximately $97.4 million (EUR 80 million ) consisted of $72.5 million for 100% of the equity of Assembléon and $24.9 million which was used by Assembléon to settle intercompany loans with its parent company. The acquisition of Assembléon was accounted for in accordance with ASC No. 805, Business Combinations, using the acquisition method. On January 9, 2016, the Company finalized the valuation of the tangible and identifiable intangible assets and liabilities in connection with the acquisition of Assembléon and no further adjustment was recorded. As of April 2, 2016 , $13.1 million (EUR 11.5 million ) was held in escrow for a period of eighteen months from the acquisition date as security pending the completion of Assembléon Holding B.V.'s obligations as seller under the Agreement. The following table summarizes the allocation of the assets acquired and liabilities assumed based on the fair values as of the acquisition date and related useful lives of the finite-lived intangible assets acquired: (in thousands) January 9, 2015 Accounts receivable $ 9,941 Inventories 19,861 Prepaid expenses and other current assets 2,322 Deferred tax asset 157 Property, plant and equipment 531 Intangibles 61,463 Goodwill 39,726 Deferred income taxes 638 Accounts payable (14,386 ) Borrowings financial institutions (9,491 ) Accrued expenses and other current liabilities (10,561 ) Income taxes payable (1,933 ) Deferred tax liabilities (5,115 ) Total purchase price, net of cash acquired $ 93,153 Tangible net assets (liabilities) were valued at their respective carrying amounts, which the Company believes approximate their current fair values at the acquisition date. The valuation of identifiable intangible assets acquired reflects management’s estimates based on, among other factors, use of established valuation methods. The technology/software and product brand name was determined using the relief from royalty method. Customer relationships were valued by using multi-period excess earnings method. Identifiable intangible assets with definite lives are amortized over the period of estimated benefit using the straight-line method and the estimated useful lives of six to fifteen years. The straight-line method of amortization represents the Company’s best estimate of the distribution of the economic value of the identifiable intangible assets. Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired. None of the goodwill recorded as part of the acquisition will be deductible for income tax purposes. In connection with the acquisition of Assembléon, the Company recorded deferred tax liabilities relating to the acquired intangible assets, which is partially offset by the net amount of acquired net operating losses. The net amount of acquired net operating losses is comprised of net operating losses less the tax reserves and valuation allowance. The Company has recorded long-term income tax payable due to uncertain tax positions with respect to certain Assembléon entities. The acquired business contributed revenue of $16.9 million and net loss of $3.9 million to the Company for the period from January 9, 2015 to March 28, 2015. During the three and six months ended March 28, 2015 , the Company incurred $0.2 million and $0.8 million of expenses related to the acquisition, respectively, included within selling, general and administrative expense in the consolidated statements of income. The following unaudited pro forma information presents the combined results of operations as if the acquisition had been completed on September 29, 2013, the beginning of the comparable prior annual reporting period. The unaudited pro forma results include: (i) amortization associated with preliminary estimates for the acquired intangible assets; (ii) recognition of the post-acquisition share-based compensation and other compensation expense; and (iii) the associated tax impact on these unaudited pro forma adjustments. The unaudited pro forma results do not reflect any cost saving synergies from operating efficiencies or the effect of the incremental costs incurred in integrating the two companies. Accordingly, these unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition had occurred at the beginning of the periods presented, nor are they indicative of future results of operations: Three months ended Six months ended (in thousands, except per share) March 28, 2015 March 28, 2015 Revenue $ 145,915 $ 278,948 Net income 7,576 10,436 Basic income per common share 0.10 0.14 Diluted income per common share 0.10 0.13

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Apr. 02, 2016
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 2015 and concluded that no impairment charge was required. During the six months ended April 2, 2016 , the Company reviewed 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 2009, the Company recorded goodwill when it acquired Orthodyne and added wedge bonder products to its business. On January 9, 2015, KSH, the Company's wholly owned subsidiary acquired all of the outstanding equity interests of Assembléon, in an all cash transaction for approximately $97.4 million (EUR 80 million ). Assembléon, together with its subsidiaries, offers assembly equipment, processes and services for the automotive, industrial, and advanced packaging markets. The acquisition expanded the Company's presence in automotive, industrial and advanced packaging markets. The following table summarizes the Company's recorded goodwill as of April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Goodwill $ 81,272 $ 81,272 Intangible Assets Intangible assets with determinable lives are amortized over their estimated useful lives. The Company's intangible assets consist primarily of developed technology, customer relationships and trade and brand names. The following table reflects net intangible assets as of April 2, 2016 and October 3, 2015 : As of Average estimated (dollar amounts in thousands) April 2, 2016 October 3, 2015 useful lives (in years) Developed technology $ 74,080 $ 74,080 7.0 to 15.0 Accumulated amortization (36,607 ) (35,244 ) Net developed technology $ 37,473 $ 38,836 Customer relationships $ 36,968 $ 36,968 5.0 to 6.0 Accumulated amortization (22,981 ) (21,509 ) Net customer relationships $ 13,987 $ 15,459 Trade and brand names $ 7,515 $ 7,515 7.0 to 8.0 Accumulated amortization (4,835 ) (4,339 ) Net trade and brand name $ 2,680 $ 3,176 Other intangible assets $ 2,500 $ 2,500 1.9 Accumulated amortization (2,500 ) (2,500 ) Net other intangible assets $ — $ — Net intangible assets $ 54,140 $ 57,471 The following table reflects estimated annual amortization expense related to intangible assets as of April 2, 2016 : As of (in thousands) April 2, 2016 Remaining fiscal 2016 $ 3,329 Fiscal 2017 6,086 Fiscal 2018 6,086 Fiscal 2019 6,086 Fiscal 2020 and onwards 32,553 Total amortization expense $ 54,140

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	6 Months Ended
	Apr. 02, 2016
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 April 2, 2016 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 81,987 $ — $ — $ 81,987 Cash equivalents: Money market funds 96,243 — — 96,243 Time deposits 303,763 — — 303,763 Total cash and cash equivalents $ 481,993 $ — $ — $ 481,993 Cash and cash equivalents consisted of the following as of October 3, 2015 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 105,617 $ — $ — $ 105,617 Cash equivalents: Money market funds 155,715 — — 155,715 Time deposits 237,282 — — 237,282 Total cash and cash equivalents $ 498,614 $ — $ — $ 498,614

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Apr. 02, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURMENTS	FAIR VALUE MEASUREMENTS 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 and six months ended April 2, 2016 . 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 values of our financial assets and liabilities at April 2, 2016 were determined using the following inputs: (in thousands) Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets: Cash $ 81,987 $ 81,987 $ — $ — Cash equivalents: Money market funds 96,243 96,243 — — Time deposits 303,763 303,763 — — Total assets $ 481,993 $ 481,993 $ — $ — The fair values of our financial assets and liabilities at October 3, 2015 were determined using the following inputs: (in thousands) Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets: Cash $ 105,617 $ 105,617 $ — $ — Cash equivalents Money market funds 155,715 155,715 — — Time deposits 237,282 237,282 — — Total assets $ 498,614 $ 498,614 $ — $ —

DERIVATIVES FINANCIAL INSTRUMEN

DERIVATIVES FINANCIAL INSTRUMENTS (Notes)	6 Months Ended
	Apr. 02, 2016
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 is 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. There were no outstanding derivative instruments as of April 2, 2016 or October 3, 2015 . The effects of derivative instruments designated as cash flow hedges in our Consolidated Statements of Comprehensive Income for the three and six months ended April 2, 2016 and March 28, 2015 are as follows: (in thousands) Three months ended Six months ended April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Foreign exchange forward contract in cash flow hedging relationships: Net gain/(loss) recognized in OCI, net of tax (1) $ 54 $ (133 ) $ (133 ) $ (773 ) Net loss reclassified from accumulated OCI into income, net of tax (2) $ (44 ) $ (524 ) $ (133 ) $ (773 ) 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 DEBT

DEBT AND OTHER OBLIGATIONS DEBT AND OTHER OBLIGATIONS (Notes)	6 Months Ended
	Apr. 02, 2016
Debt Disclosure [Abstract]
Debt and Other Obligations	DEBT AND OTHER OBLIGATIONS Financing Obligation On December 1, 2013, Kulicke & Soffa Pte Ltd. (“Pte”), the Company's wholly owned subsidiary, signed a lease with DBS Trustee Limited as trustee of Mapletree Industrial Trust (the “Landlord”) to lease from the Landlord approximately 198,000 square feet, representing approximately 70% of a building in Singapore as our corporate headquarters, as well as a manufacturing, technology, sales and service center (the “Building”). The lease has a 10 -year non-cancellable term (the "Initial Term") and contains options to renew for 2 further 10 -year terms. The annual rent and service charge for the Initial Term range from $4 million to $5 million Singapore dollars. Pursuant to ASC No. 840, Leases ("ASC 840"), we have classified the Building on our balance sheet as Property, Plant and Equipment, which we are depreciating over its estimated useful life of 25 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 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. Credit Facilities and Bank Guarantee On November 22, 2013, the Company obtained a $5.0 million credit facility with Citibank in connection with the issuance of bank guarantee for operational purposes. As of April 2, 2016 , the outstanding amount is $2.7 million . On March 21, 2016, the Company entered into an Uncommitted Revolving Credit Agreement with United Overseas Bank Limited, New York Agency ("UOB"), providing for a $25 million revolving credit facility (the "2016 Credit Facility"). The 2016 Credit Facility is an unsecured revolving credit facility of $25 million with a term of one year. The proceeds of the 2016 Credit Facility may be used for the Company's general corporate purposes. As of April 2, 2016 , there was no outstanding amount under the 2016 Credit Facility.

SHAREHOLDERS' EQUITY AND EMPLOY

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS	6 Months Ended
	Apr. 02, 2016
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 401(k) retirement income plans (the “Plans”) for eligible U.S. employees. The Plans allow for employee contributions and Company contributions from 4% to 8% based upon terms and conditions of the 401(k) Plans that they participate in. The following table reflects the Company’s contributions to the Plans during the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Cash $ 425 $ 500 $ 818 $ 795 Stock Repurchase Program On August 14, 2014, the Company’s Board of Directors authorized a program (the "Program") to repurchase up to $100 million of the Company’s common stock on or before August 14, 2017. The Company has entered into a written trading plan under Rule 10b5-1 of the Exchange Act to facilitate repurchases under the Program. The Program may be suspended or discontinued at any time and is funded using the Company's available cash. Under the Program, shares may be repurchased through open market and/or privately negotiated transactions at prices deemed appropriate by management. The timing and amount of repurchase transactions under the Program depend on market conditions as well as corporate and regulatory considerations. During the three and six months ended April 2, 2016 , the Company repurchased a total of 0.2 million and 1.4 million shares of common stock at a cost of $1.7 million and $14.6 million, respectively. The stock repurchases were recorded in the periods they were delivered, and the payment of $14.6 million was accounted for as treasury stock in the Company’s Consolidated Balance Sheet. The Company records treasury stock purchases under the cost method using the first-in, first-out (FIFO) method. Upon reissuance of treasury stock, amounts in excess of the acquisition cost are credited to additional paid-in capital. If the Company reissues treasury stock at an amount below its acquisition cost and additional paid-in capital associated with prior treasury stock transactions is insufficient to cover the difference between acquisition cost and the reissue price, this difference is recorded against retained earnings. Accumulated Other Comprehensive Income The following table reflects accumulated other comprehensive income reflected in the Consolidated Balance Sheets as of April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Gain / (loss) from foreign currency translation adjustments $ 1,379 $ (161 ) Unrecognized actuarial loss Switzerland pension plan, net of tax (603 ) (590 ) Switzerland pension plan curtailment (346 ) (346 ) Accumulated other comprehensive income / (loss) $ 430 $ (1,097 ) Equity-Based Compensation As of April 2, 2016 , the Company had seven equity-based employee compensation plans (the “Employee Plans”) and three director compensation plans (the “Director Plans”) (collectively, the “Equity Plans”). Under these Equity 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 April 2, 2016 , the Company’s one active plan, the 2009 Equity Plan, had 3.0 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 that 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 GICS (45301020) 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 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 by the Company. 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 six months ended April 2, 2016 and March 28, 2015 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 six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (shares in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Market-based restricted stock — — 166 232 Time-based restricted stock 10 12 581 484 Common stock 32 11 32 24 Equity-based compensation in shares 42 23 779 740 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 six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Cost of sales $ 97 $ 88 $ 225 $ 216 Selling, general and administrative (1) 1,460 1,976 690 4,475 Research and development 416 517 1,120 1,325 Total equity-based compensation expense $ 1,973 $ 2,581 $ 2,035 $ 6,016 (1) The selling, general and administrative expense for the six months ended April 2, 2016 , includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO. The following table reflects equity-based compensation expense, by type of award, for the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Market-based restricted stock $ 388 $ 994 $ (993 ) $ 2,344 Time-based restricted stock 1,226 1,375 2,712 3,244 Performance-based restricted stock — 32 (43 ) 65 Stock options — — — 3 Common stock 359 180 359 360 Total equity-based compensation expense (1) $ 1,973 $ 2,581 $ 2,035 $ 6,016 (1) The equity-based compensation expense for the six months ended April 2, 2016 , includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Apr. 02, 2016
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. The following tables reflect a reconciliation of the shares used in the basic and diluted net income per share computation for the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended (in thousands, except per share) April 2, 2016 March 28, 2015 Basic Diluted Basic Diluted NUMERATOR: Net income $ 5,089 $ 5,089 $ 7,931 $ 7,931 DENOMINATOR: Weighted average shares outstanding - Basic 70,389 70,389 76,821 76,821 Stock options 27 91 Time-based restricted stock 172 322 Market-based restricted stock 46 336 Weighted average shares outstanding - Diluted 70,634 77,570 EPS: Net income per share - Basic $ 0.07 $ 0.07 $ 0.10 $ 0.10 Effect of dilutive shares — — Net income per share - Diluted $ 0.07 $ 0.10 Six months ended (in thousands, except per share data) April 2, 2016 March 28, 2015 Basic Diluted Basic Diluted NUMERATOR: Net income $ 4,998 $ 4,998 $ 15,773 $ 15,773 DENOMINATOR: Weighted average shares outstanding - Basic 70,563 70,563 76,855 76,855 Stock options 29 93 Time-based restricted stock 172 242 Market-based restricted stock 37 298 Weighted average shares outstanding - Diluted 70,801 77,488 EPS: Net income per share - Basic $ 0.07 $ 0.07 $ 0.21 $ 0.21 Effect of dilutive shares — 0.01 Net income per share - Diluted $ 0.07 $ 0.20

INCOME TAXES

INCOME TAXES	6 Months Ended
	Apr. 02, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table reflects the provision for income taxes and the effective tax rate for the six months ended April 2, 2016 and March 28, 2015 : Six months ended (dollar amounts in thousands) April 2, 2016 March 28, 2015 Income from operations before income taxes $ 10,778 $ 19,613 Income tax expense 5,780 3,840 Net income $ 4,998 $ 15,773 Effective tax rate 53.6 % 19.6 % For the six months ended April 2, 2016 , the effective income tax rate differed from the federal statutory tax rate primarily due to a tax liability arising from a settlement with a foreign tax authority, an increase for deferred taxes on unremitted earnings, foreign withholding taxes, and an increase in valuation allowance against certain foreign deferred tax assets, partially offset by tax benefits from profits in foreign operations subject to a lower statutory tax rate than the U.S. statutory tax rate, tax benefits from domestic research expenditures, and the impact of tax holidays. For the six months ended March 28, 2015 , the effective income tax rate differed from the federal statutory tax rate primarily due to profits from foreign operations subject to a lower statutory tax rate than the U.S. statutory tax rate, and the impact of tax holidays, offset by an increase for deferred taxes on unremitted earnings, an increase in valuation allowance against foreign deferred taxes, other U.S. deferred taxes and foreign withholding taxes. The effective tax rate for the three months ended April 2, 2016 of 58.1% increased from the effective tax rate for the three months ended March 28, 2015 of 20.1% primarily due to a one time tax liability of $4.4 million being recorded as a result of a settlement reached with a foreign tax authority. The effective tax rate for the six months ended April 2, 2016 of 53.6% increased from the effective tax rate for the six months ended March 28, 2015 of 19.6% and the year ended October 3, 2015 of (34.3)% primarily due to a one time tax liability of $4.4 million being recorded as a result of a settlement reached with a foreign tax authority and a decrease in foreign earnings subject to a lower statutory tax rate, partially offset by tax benefits from domestic research expenditures. 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. In addition, changes in assertion for foreign earnings permanently or non-permanently reinvested as a result of changes in facts and circumstances could significantly impact the effective tax rate. The Company regularly assesses the effects resulting from these factors to determine the adequacy of its provision for income taxes. It is reasonably possible that the amount of the unrecognized tax benefit with respect to certain unrecognized tax positions will increase or decrease during the next 12 months due to the expected lapse of statutes of limitation and / or settlements of tax examinations. The Company is currently under income tax examination by tax authorities in certain foreign jurisdictions.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Apr. 02, 2016
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, wedge bonders, advanced packaging and surface mount technology solutions. 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 six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Net revenue: Equipment $ 141,062 $ 129,816 $ 234,036 $ 220,772 Expendable Tools 15,338 15,411 30,898 31,893 Net revenue 156,400 145,227 264,934 252,665 Income from operations: Equipment 7,716 6,307 1,290 11,753 Expendable Tools 3,993 3,484 8,714 7,764 Income from operations $ 11,709 $ 9,791 $ 10,004 $ 19,517 The following table reflects assets by segment as of April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Segment assets: Equipment $ 855,194 $ 828,471 Expendable Tools 79,784 75,995 Total assets $ 934,978 $ 904,466 The following tables reflect capital expenditures for the six months ended April 2, 2016 and March 28, 2015 , and depreciation expense for the three and six months ended April 2, 2016 and March 28, 2015 : Six months ended (in thousands) April 2, 2016 March 28, 2015 Capital expenditures: Equipment $ 2,149 $ 2,512 Expendable Tools 767 932 Capital expenditures $ 2,916 $ 3,444 Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Depreciation expense: Equipment $ 1,925 $ 1,662 $ 3,731 $ 3,247 Expendable Tools 561 599 1,140 1,241 Depreciation expense $ 2,486 $ 2,261 $ 4,871 $ 4,488

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Notes)	6 Months Ended
	Apr. 02, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS	COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS 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 six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Reserve for product warranty, beginning of period $ 1,617 $ 1,215 $ 1,856 $ 1,542 Addition from business combination — 547 — 547 Provision for product warranty 972 1,038 1,358 1,237 Product warranty costs paid (718 ) (951 ) (1,343 ) (1,477 ) Reserve for product warranty, end of period $ 1,871 $ 1,849 $ 1,871 $ 1,849 Other Commitments and Contingencies The following table reflects obligations not reflected on the Consolidated Balance Sheet as of April 2, 2016 : Payments due by fiscal year (in thousands) Total 2016 2017 2018 2019 thereafter Inventory purchase obligation (1) $ 141,774 $ 141,774 $ — $ — $ — $ — Operating lease obligations (2) 28,495 2,503 4,568 3,628 3,059 14,737 Total $ 170,269 $ 144,277 $ 4,568 $ 3,628 $ 3,059 $ 14,737 (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. The building was completed on December 1, 2013 and Pte signed an agreement with the Landlord to lease from the Landlord approximately 198,000 square feet, representing approximately 70% of the Building. Following the completion of construction, we performed a sale-leaseback analysis pursuant to ASC 840-40 and determined that because of our continuing involvement, ASC 840-40 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 25 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. As of April 2, 2016 , we recorded a financing obligation related to the Building of $17.2 million (see Note 10 above). The financing obligation is not reflected in the table above. Concentrations The following table reflects significant customer concentrations as a percentage of net revenue for the six months ended April 2, 2016 and March 28, 2015 . As of April 2, 2016 March 28, 2015 Haoseng Industrial Company Limited (1) 15.8 % * STATS ChipPAC Ltd 10.1 % * (1) Distributor of the Company's products. * Represented less than 10% of total net revenue The following table reflects significant customer concentrations as a percentage of total accounts receivable as of April 2, 2016 and March 28, 2015 : As of April 2, 2016 March 28, 2015 Haoseng Industrial Company Limited (1) 19.8 % 13.6 % STATS ChipPAC Ltd 14.0 % * Siliconware Precision Industries Co. Limited 13.1 % * (1) Distributor of the Company's products. * Represented less than 10% of total accounts receivable

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Apr. 02, 2016
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On April 7, 2016 , the Company entered into foreign exchange forward contracts with a notional amount of $18.5 million . We entered into these foreign exchange forward contracts to hedge a portion of our forecasted foreign currency-denominated expenses in the normal course of business and, accordingly, they are not speculative in nature. These foreign exchange forward contracts have maturities of up to six months .

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Apr. 02, 2016
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 Company's Annual Report on Form 10-K for the fiscal year ended October 3, 2015, filed with the Securities and Exchange Commission, which includes Consolidated Balance Sheets as of October 3, 2015 and September 27, 2014, 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 October 3, 2015. 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 30 th . Fiscal 2016 quarters end on January 2, 2016, April 2, 2016, July 2, 2016 and October 1, 2016. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks. Fiscal 2015 quarters ended on December 27, 2014, March 28, 2015, June 27, 2015 and October 3, 2015.
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 device manufacturers, outsourced semiconductor assembly and test providers (“OSATs”), and other electronics manufacturers including automotive electronics suppliers, 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 can 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, 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.
Vulnerability to Certain Concentrations	Vulnerability to Certain Concentrations Financial instruments which may subject the Company to concentrations of credit risk as of April 2, 2016 and October 3, 2015 consisted primarily of 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. The Company actively 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.
Foreign Currency Translation	Foreign Currency Translation and Remeasurement 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. The Company's 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 Netherlands, 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.
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 and accordingly is not speculative in nature. The Company’s international operations are exposed to changes in foreign exchange rates as described above. 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. These 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. 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 statement of income as the impact of the hedged transaction. Derivatives that we designate as cash flow hedges are classified in the consolidated statement 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 April 2, 2016 and October 3, 2015 , 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 or regional 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 net realizable 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 forecasted future consumption for 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 net realizable value, based upon projections about future consumption, and market conditions. If actual market conditions are less favorable than projections, additional inventory reserves may be required. Inventory reserve provision for certain subsidiaries is determined based on management's estimate of future consumption for equipment and spare parts. This estimate is based on historical sales volumes, internal projections and market developments and trends.
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 historical internal forecasts or projected future operating results; significant changes in the manner of use of the assets; significant negative industry or economic trends; or significant changes in market capitalization. During the three and six months ended April 2, 2016 , 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 for the acquisitions of Orthodyne Electronics Corporation ("Orthodyne") and Assembléon B.V. ("Assembléon") in 2009 and 2015, respectively. In accordance with ASC No. 350, Intangibles-Goodwill and Other ("ASC 350"). ASC 350 requires goodwill and other intangible assets with indefinite lives to be reviewed for impairment annually, or more frequently if circumstances indicate a possible impairment. We 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 in the first step of the test, then a company is required to perform the second step of the goodwill impairment test to measure the amount of the reporting unit's goodwill impairment loss, if any. 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 processes. 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 six months ended April 2, 2016 , no triggering events occurred. Impairment assessments inherently involve judgment as to the assumptions made about the 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 6 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 customer acceptance, when applicable, has been received or we otherwise have been released from 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. 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 when such determination is 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 when such determination is 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.
Business Combinations Policy [Policy Text Block]	Accounting for Business Acquisitions The Company accounts for business acquisitions in accordance with ASC No. 805, Business Combinations . The fair value of the net assets acquired and the results of operations of the acquired businesses are included in the Unaudited Consolidated Financial Statements from the acquisition date forward. The Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and results of operations during the reporting period. Estimates are used in accounting for, among other things, the fair value of acquired net operating assets, property and equipment, deferred revenue, intangible assets and related deferred tax liabilities, useful lives of plant and equipment, and amortizable lives of acquired intangible assets. Any excess of the purchase consideration over the identified fair value of the assets and liabilities acquired is recognized as goodwill. The valuation of these tangible and identifiable intangible assets and liabilities is subject to further management review and may change materially between the preliminary allocation and end of the purchase price allocation period.
Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]	Restructuring charges Restructuring charges may consist of voluntary or involuntary severance-related charges, asset-related charges and other costs due to exit activities. We recognize voluntary termination benefits when an employee accepts the offered benefit arrangement. We recognize involuntary severance-related charges depending on whether the termination benefits are provided under an ongoing benefit arrangement or under a one-time benefit arrangement. If the former, we recognize the charges once they are probable and the amounts are estimable. If the latter, we recognize the charges once the benefits have been communicated to employees.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 standard provides for a single five-step model to be applied to all revenue contracts with customers. The new standard also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Companies have an option to use either a retrospective approach or cumulative effect adjustment approach to implement the standard. There is no option for early adoption. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606)- Deferral of the Effective Date, which defers the effective date of the new revenue standard by one year and permits early adoption as early as the original effective date of ASU 2014-09. Accordingly, the Company may adopt the standard in either our first quarter of 2018 or 2019. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), to clarify the implementation guidance on principal versus agent considerations in Topic 606. The amendments are intended to improve the operability and lead to more consistent application of the implementation guidance. The effective date is the same as the effective date of ASU 2014-09. ASU 2015-14 defers the effective date by one year and permits early adoption as early as the original effective date of ASU 2014-09. Accordingly, the Company may adopt the standard in either our first quarter of 2018 or 2019. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In February 2015, the FASB issued ASU 2015-02 – Amendments to the Consolidation Analysis, which amends the consolidation requirements in ASC 810 Consolidation. ASU 2015-02 makes targeted amendments to the current consolidation guidance for VIEs, which could change consolidation conclusions. This ASU will be effective for us beginning in our first quarter of 2017 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In April 2015, the FASB issued ASU 2015-05, which provides additional guidance to customers about whether a cloud computing arrangement includes a software license. Under ASU 2015-05, if a software cloud computing arrangement contains a software license, customers should account for the license element of the arrangement in a manner consistent with the acquisition of other software licenses. If the arrangement does not contain a software license, customers should account for the arrangement as a service contract. ASU 2015-05 also removes the requirement to analogize to ASC 840-10 – Leases to determine the asset acquired in a software licensing arrangement. This ASU will be effective for us beginning in our first quarter of 2017 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740), to simplify the presentation of deferred income taxes. Under the new standard, both deferred tax liabilities and assets are required to be classified as noncurrent in a classified balance sheet. ASU 2015-17 will become effective for fiscal years, and the interim periods within those years, beginning after December 15, 2016 (our fiscal 2018), with early adoption allowed. As of October 3, 2015, we had deferred taxes that were classified as current and noncurrent. During the first quarter of fiscal 2016, we elected to prospectively adopt ASU 2015-17, thus reclassifying current deferred taxes to noncurrent on the accompanying consolidated balance sheet. The prior reporting period was not retrospectively adjusted. The adoption of this ASU had no impact on our consolidated results of income and comprehensive income. As of January 2, 2016 , $1.3 million and $2.8 million of the net current deferred tax assets have been classified as long-term deferred tax assets and as an offset against long-term deferred tax liabilities, respectively. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which requires the recognition of lease assets and lease liabilities by lessees for those lease classified as operating leases under current GAAP. This ASU will be effective for us beginning in our first quarter of 2019 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This ASU identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows. This ASU will be effective for us beginning in our first quarter of 2018 and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial statements.

REVISION OF PREVIOUSLY REPORTED

REVISION OF PREVIOUSLY REPORTED INCOME TAXES AND DEFERRED TAX LIABILITIES (Tables)	6 Months Ended
	Apr. 02, 2016
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The impact of this revision for the period presented within this quarterly report on Form 10-Q is shown in the table below: CONSOLIDATED BALANCE SHEET As of October 3, 2015 As previously reported Adjustment As Revised Deferred income taxes 31,316 2,642 33,958 TOTAL LIABILITIES $ 132,575 $ 2,642 $ 135,217 Retained earnings 405,505 (2,642 ) 402,863 TOTAL SHAREHOLDERS' EQUITY $ 771,891 $ (2,642 ) $ 769,249

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	6 Months Ended
	Apr. 02, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table reflects severance activity during the three and six months ended April 2, 2016 : Three months ended Six months ended (in thousands) April 2, 2016 April 2, 2016 Accrual for estimated severance and benefits, beginning of period (1) $ 665 $ 1,538 Provision for severance and benefits (2) 46 661 Payment of severance and benefits (545 ) (2,033 ) Accrual for estimated severance and benefits, end of period (1) $ 166 $ 166 (1) Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets. (2) Provision for severance and benefits is the total amount expected to be incurred and is included within selling, general and administrative expenses on the Consolidated Statements of Operations.

BALANCE SHEET COMPONENTS (Table

BALANCE SHEET COMPONENTS (Tables)	6 Months Ended
	Apr. 02, 2016
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 April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Inventories, net: Raw materials and supplies $ 18,816 $ 23,541 Work in process 23,359 24,110 Finished goods 58,196 50,518 100,371 98,169 Inventory reserves (20,591 ) (19,073 ) $ 79,780 $ 79,096 Property, plant and equipment, net: Buildings and building improvements $ 34,350 $ 33,760 Leasehold improvements 19,998 19,512 Data processing equipment and software 28,915 28,861 Machinery, equipment, furniture and fixtures 53,241 52,106 136,504 134,239 Accumulated depreciation (85,192 ) (81,005 ) $ 51,312 $ 53,234 Accrued expenses and other current liabilities: Wages and benefits $ 17,093 $ 19,166 Accrued customer obligations (1) 9,688 9,215 Commissions and professional fees 4,683 3,880 Deferred rent 2,953 2,945 Severance (2) 1,378 1,645 Other 9,817 9,120 $ 45,612 $ 45,971 (1) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations. (2) Includes the restructuring plan discussed in Note 3, $1.1 million of severance payable in connection with the October 2015 retirement of the Company's CEO, and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	6 Months Ended
	Apr. 02, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the assets acquired and liabilities assumed based on the fair values as of the acquisition date and related useful lives of the finite-lived intangible assets acquired: (in thousands) January 9, 2015 Accounts receivable $ 9,941 Inventories 19,861 Prepaid expenses and other current assets 2,322 Deferred tax asset 157 Property, plant and equipment 531 Intangibles 61,463 Goodwill 39,726 Deferred income taxes 638 Accounts payable (14,386 ) Borrowings financial institutions (9,491 ) Accrued expenses and other current liabilities (10,561 ) Income taxes payable (1,933 ) Deferred tax liabilities (5,115 ) Total purchase price, net of cash acquired $ 93,153
Business Acquisition, Pro Forma Information	The unaudited pro forma results do not reflect any cost saving synergies from operating efficiencies or the effect of the incremental costs incurred in integrating the two companies. Accordingly, these unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition had occurred at the beginning of the periods presented, nor are they indicative of future results of operations: Three months ended Six months ended (in thousands, except per share) March 28, 2015 March 28, 2015 Revenue $ 145,915 $ 278,948 Net income 7,576 10,436 Basic income per common share 0.10 0.14 Diluted income per common share 0.10 0.13

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Apr. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes the Company's recorded goodwill as of April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Goodwill $ 81,272 $ 81,272
Net intangible assets	The following table reflects net intangible assets as of April 2, 2016 and October 3, 2015 : As of Average estimated (dollar amounts in thousands) April 2, 2016 October 3, 2015 useful lives (in years) Developed technology $ 74,080 $ 74,080 7.0 to 15.0 Accumulated amortization (36,607 ) (35,244 ) Net developed technology $ 37,473 $ 38,836 Customer relationships $ 36,968 $ 36,968 5.0 to 6.0 Accumulated amortization (22,981 ) (21,509 ) Net customer relationships $ 13,987 $ 15,459 Trade and brand names $ 7,515 $ 7,515 7.0 to 8.0 Accumulated amortization (4,835 ) (4,339 ) Net trade and brand name $ 2,680 $ 3,176 Other intangible assets $ 2,500 $ 2,500 1.9 Accumulated amortization (2,500 ) (2,500 ) Net other intangible assets $ — $ — Net intangible assets $ 54,140 $ 57,471
Estimated annual amortization expense related to intangible assets	The following table reflects estimated annual amortization expense related to intangible assets as of April 2, 2016 : As of (in thousands) April 2, 2016 Remaining fiscal 2016 $ 3,329 Fiscal 2017 6,086 Fiscal 2018 6,086 Fiscal 2019 6,086 Fiscal 2020 and onwards 32,553 Total amortization expense $ 54,140

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	6 Months Ended
	Apr. 02, 2016
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 April 2, 2016 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 81,987 $ — $ — $ 81,987 Cash equivalents: Money market funds 96,243 — — 96,243 Time deposits 303,763 — — 303,763 Total cash and cash equivalents $ 481,993 $ — $ — $ 481,993 Cash and cash equivalents consisted of the following as of October 3, 2015 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 105,617 $ — $ — $ 105,617 Cash equivalents: Money market funds 155,715 — — 155,715 Time deposits 237,282 — — 237,282 Total cash and cash equivalents $ 498,614 $ — $ — $ 498,614

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Apr. 02, 2016
Fair Value Disclosures [Abstract]
Fair value of financial assets and liabilities	The fair values of our financial assets and liabilities at April 2, 2016 were determined using the following inputs: (in thousands) Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets: Cash $ 81,987 $ 81,987 $ — $ — Cash equivalents: Money market funds 96,243 96,243 — — Time deposits 303,763 303,763 — — Total assets $ 481,993 $ 481,993 $ — $ — The fair values of our financial assets and liabilities at October 3, 2015 were determined using the following inputs: (in thousands) Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets: Cash $ 105,617 $ 105,617 $ — $ — Cash equivalents Money market funds 155,715 155,715 — — Time deposits 237,282 237,282 — — Total assets $ 498,614 $ 498,614 $ — $ —

DERIVATIVES FINANCIAL INSTRUM31

DERIVATIVES FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Apr. 02, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments, Gain (Loss)	The effects of derivative instruments designated as cash flow hedges in our Consolidated Statements of Comprehensive Income for the three and six months ended April 2, 2016 and March 28, 2015 are as follows: (in thousands) Three months ended Six months ended April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Foreign exchange forward contract in cash flow hedging relationships: Net gain/(loss) recognized in OCI, net of tax (1) $ 54 $ (133 ) $ (133 ) $ (773 ) Net loss reclassified from accumulated OCI into income, net of tax (2) $ (44 ) $ (524 ) $ (133 ) $ (773 ) 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 EMPL32

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)	6 Months Ended
	Apr. 02, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Company’s matching contributions to the Plan	The following table reflects the Company’s contributions to the Plans during the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Cash $ 425 $ 500 $ 818 $ 795
Accumulated other comprehensive income reflected on the Consolidated Balance Sheets	The following table reflects accumulated other comprehensive income reflected in the Consolidated Balance Sheets as of April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Gain / (loss) from foreign currency translation adjustments $ 1,379 $ (161 ) Unrecognized actuarial loss Switzerland pension plan, net of tax (603 ) (590 ) Switzerland pension plan curtailment (346 ) (346 ) Accumulated other comprehensive income / (loss) $ 430 $ (1,097 )
Restricted stock and common stock granted	The following table reflects restricted stock and common stock granted during the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (shares in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Market-based restricted stock — — 166 232 Time-based restricted stock 10 12 581 484 Common stock 32 11 32 24 Equity-based compensation in shares 42 23 779 740
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 six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Cost of sales $ 97 $ 88 $ 225 $ 216 Selling, general and administrative (1) 1,460 1,976 690 4,475 Research and development 416 517 1,120 1,325 Total equity-based compensation expense $ 1,973 $ 2,581 $ 2,035 $ 6,016 (1) The selling, general and administrative expense for the six months ended April 2, 2016 , includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO. The following table reflects equity-based compensation expense, by type of award, for the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Market-based restricted stock $ 388 $ 994 $ (993 ) $ 2,344 Time-based restricted stock 1,226 1,375 2,712 3,244 Performance-based restricted stock — 32 (43 ) 65 Stock options — — — 3 Common stock 359 180 359 360 Total equity-based compensation expense (1) $ 1,973 $ 2,581 $ 2,035 $ 6,016 (1) The equity-based compensation expense for the six months ended April 2, 2016 , includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Apr. 02, 2016
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 six months ended April 2, 2016 and March 28, 2015 : Three months ended (in thousands, except per share) April 2, 2016 March 28, 2015 Basic Diluted Basic Diluted NUMERATOR: Net income $ 5,089 $ 5,089 $ 7,931 $ 7,931 DENOMINATOR: Weighted average shares outstanding - Basic 70,389 70,389 76,821 76,821 Stock options 27 91 Time-based restricted stock 172 322 Market-based restricted stock 46 336 Weighted average shares outstanding - Diluted 70,634 77,570 EPS: Net income per share - Basic $ 0.07 $ 0.07 $ 0.10 $ 0.10 Effect of dilutive shares — — Net income per share - Diluted $ 0.07 $ 0.10 Six months ended (in thousands, except per share data) April 2, 2016 March 28, 2015 Basic Diluted Basic Diluted NUMERATOR: Net income $ 4,998 $ 4,998 $ 15,773 $ 15,773 DENOMINATOR: Weighted average shares outstanding - Basic 70,563 70,563 76,855 76,855 Stock options 29 93 Time-based restricted stock 172 242 Market-based restricted stock 37 298 Weighted average shares outstanding - Diluted 70,801 77,488 EPS: Net income per share - Basic $ 0.07 $ 0.07 $ 0.21 $ 0.21 Effect of dilutive shares — 0.01 Net income per share - Diluted $ 0.07 $ 0.20

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Apr. 02, 2016
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 six months ended April 2, 2016 and March 28, 2015 : Six months ended (dollar amounts in thousands) April 2, 2016 March 28, 2015 Income from operations before income taxes $ 10,778 $ 19,613 Income tax expense 5,780 3,840 Net income $ 4,998 $ 15,773 Effective tax rate 53.6 % 19.6 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Apr. 02, 2016
Segment Reporting [Abstract]
Operating information by segment	The following table reflects operating information by segment for the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Net revenue: Equipment $ 141,062 $ 129,816 $ 234,036 $ 220,772 Expendable Tools 15,338 15,411 30,898 31,893 Net revenue 156,400 145,227 264,934 252,665 Income from operations: Equipment 7,716 6,307 1,290 11,753 Expendable Tools 3,993 3,484 8,714 7,764 Income from operations $ 11,709 $ 9,791 $ 10,004 $ 19,517
Assets by segment	The following table reflects assets by segment as of April 2, 2016 and October 3, 2015 : As of (in thousands) April 2, 2016 October 3, 2015 Segment assets: Equipment $ 855,194 $ 828,471 Expendable Tools 79,784 75,995 Total assets $ 934,978 $ 904,466
Capital expenditures and depreciation expense	The following tables reflect capital expenditures for the six months ended April 2, 2016 and March 28, 2015 , and depreciation expense for the three and six months ended April 2, 2016 and March 28, 2015 : Six months ended (in thousands) April 2, 2016 March 28, 2015 Capital expenditures: Equipment $ 2,149 $ 2,512 Expendable Tools 767 932 Capital expenditures $ 2,916 $ 3,444 Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Depreciation expense: Equipment $ 1,925 $ 1,662 $ 3,731 $ 3,247 Expendable Tools 561 599 1,140 1,241 Depreciation expense $ 2,486 $ 2,261 $ 4,871 $ 4,488

COMMITMENTS, CONTINGENCIES AN36

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)	6 Months Ended
	Apr. 02, 2016
Commitments and Contingencies Disclosure [Abstract]
Reserve for product warranty activity	The following table reflects the reserve for product warranty activity for the three and six months ended April 2, 2016 and March 28, 2015 : Three months ended Six months ended (in thousands) April 2, 2016 March 28, 2015 April 2, 2016 March 28, 2015 Reserve for product warranty, beginning of period $ 1,617 $ 1,215 $ 1,856 $ 1,542 Addition from business combination — 547 — 547 Provision for product warranty 972 1,038 1,358 1,237 Product warranty costs paid (718 ) (951 ) (1,343 ) (1,477 ) Reserve for product warranty, end of period $ 1,871 $ 1,849 $ 1,871 $ 1,849
Obligations not reflected on the Consolidated Balance Sheet	The following table reflects obligations not reflected on the Consolidated Balance Sheet as of April 2, 2016 : Payments due by fiscal year (in thousands) Total 2016 2017 2018 2019 thereafter Inventory purchase obligation (1) $ 141,774 $ 141,774 $ — $ — $ — $ — Operating lease obligations (2) 28,495 2,503 4,568 3,628 3,059 14,737 Total $ 170,269 $ 144,277 $ 4,568 $ 3,628 $ 3,059 $ 14,737 (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. The building was completed on December 1, 2013 and Pte signed an agreement with the Landlord to lease from the Landlord approximately 198,000 square feet, representing approximately 70% of the Building. Following the completion of construction, we performed a sale-leaseback analysis pursuant to ASC 840-40 and determined that because of our continuing involvement, ASC 840-40 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 25 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. As of April 2, 2016 , we recorded a financing obligation related to the Building of $17.2 million (see Note 10 above). The financing obligation is not reflected in the table above.
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	The following table reflects significant customer concentrations as a percentage of net revenue for the six months ended April 2, 2016 and March 28, 2015 . As of April 2, 2016 March 28, 2015 Haoseng Industrial Company Limited (1) 15.8 % * STATS ChipPAC Ltd 10.1 % * (1) Distributor of the Company's products. * Represented less than 10% of total net revenue
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 April 2, 2016 and March 28, 2015 : As of April 2, 2016 March 28, 2015 Haoseng Industrial Company Limited (1) 19.8 % 13.6 % STATS ChipPAC Ltd 14.0 % * Siliconware Precision Industries Co. Limited 13.1 % * (1) Distributor of the Company's products. * Represented less than 10% of total accounts receivable

BASIS OF PRESENTATION (Inventor

BASIS OF PRESENTATION (Inventories) (Narrative) (Details)	6 Months Ended
	Apr. 02, 2016
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)	6 Months Ended
	Apr. 02, 2016
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 (Recent A

BASIS OF PRESENTATION (Recent Accounting Pronouncements) (Details) - Adjustments for New Accounting Pronouncement [Member] $ in Millions	Jan. 02, 2016USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net current deferred tax assets reclassified	$ 1.3
Long term deferred tax liabilities	$ 2.8

REVISION OF PREVIOUSLY REPORT40

REVISION OF PREVIOUSLY REPORTED INCOME TAXES AND DEFERRED TAX LIABILITIES (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Deferred income taxes	$ 28,473	$ 33,958
TOTAL LIABILITIES	172,072	135,217
Retained earnings	407,861	402,863
TOTAL SHAREHOLDERS' EQUITY	$ 762,906	769,249
Error Correction, Income Tax Expense and Deferred Income Tax Liability [Member] | Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Deferred income taxes		31,316
TOTAL LIABILITIES		132,575
Retained earnings		405,505
TOTAL SHAREHOLDERS' EQUITY		771,891
Error Correction, Income Tax Expense and Deferred Income Tax Liability [Member] | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Deferred income taxes		2,642
TOTAL LIABILITIES		2,642
Retained earnings		(2,642)
TOTAL SHAREHOLDERS' EQUITY		$ (2,642)

RESTRUCTURING (Details)

RESTRUCTURING (Details) $ in Thousands		3 Months Ended	6 Months Ended
		Apr. 02, 2016USD ($)	Apr. 02, 2016USD ($)employee
Restructuring and Related Activities [Abstract]
Restructuring and Related Cost, Number of Positions Eliminated | employee			45
Restructuring Reserve [Roll Forward]
Accrual for estimated severance and benefits, beginning of period	[1]	$ 665	$ 1,538
Provision for severance and benefits	[2]	46	661
Payment of severance and benefits		(545)	(2,033)
Accrual for estimated severance and benefits, end of period	[1]	$ 166	$ 166
[1]	Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets.
[2]	Provision for severance and benefits is the total amount expected to be incurred and is included within selling, general and administrative expenses on the Consolidated Statements of Operations.

BALANCE SHEET COMPONENTS (Compo

BALANCE SHEET COMPONENTS (Components of significant balance sheet accounts) (Details) - USD ($) $ in Thousands		Apr. 02, 2016	Oct. 03, 2015
Inventories, net:
Raw materials and supplies		$ 18,816	$ 23,541
Work in process		23,359	24,110
Finished goods		58,196	50,518
Inventory, gross		100,371	98,169
Inventory reserves		(20,591)	(19,073)
Inventories, net		79,780	79,096
Property, plant and equipment, net:
Buildings and building improvements		34,350	33,760
Leasehold improvements		19,998	19,512
Data processing equipment and software		28,915	28,861
Machinery, equipment, furniture and fixtures		53,241	52,106
Property, plant and equipment, gross		136,504	134,239
Accumulated depreciation		(85,192)	(81,005)
Property, plant and equipment, net		51,312	53,234
Accrued expenses and other current liabilities:
Wages and benefits		17,093	19,166
Accrued customer obligations (1)	[1]	9,688	9,215
Commissions and professional fees		4,683	3,880
Deferred rent		2,953	2,945
Severance (2)	[2]	1,378	1,645
Other		9,817	9,120
Accrued expenses and other current liabilities		$ 45,612	$ 45,971
[1]	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
[2]	Includes the restructuring plan discussed in Note 3, $1.1 million of severance payable in connection with the October 2015 retirement of the Company's CEO, and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

BALANCE SHEET COMPONENTS (Narra

BALANCE SHEET COMPONENTS (Narrative) (Details) - USD ($) $ in Thousands		Apr. 02, 2016	Oct. 03, 2015
Restructuring Cost and Reserve [Line Items]
Severance	[1]	$ 1,378	$ 1,645
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Severance		$ 1,100
[1]	Includes the restructuring plan discussed in Note 3, $1.1 million of severance payable in connection with the October 2015 retirement of the Company's CEO, and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

BUSINESS COMBINATION Narrative

BUSINESS COMBINATION Narrative (Details) $ in Thousands, € in Millions	Jan. 09, 2015USD ($)	Jan. 09, 2015EUR (€)	Mar. 28, 2015USD ($)	Mar. 28, 2015USD ($)	Mar. 28, 2015USD ($)	Apr. 02, 2016USD ($)	Apr. 02, 2016EUR (€)
Business Acquisition [Line Items]
Escrow deposit						$ 13,100	€ 11.5
Revenue			$ 145,915		$ 278,948
Net income			7,576		10,436
Assembléon B.V. [Member]
Business Acquisition [Line Items]
Purchase price	$ 97,400	€ 80
Cash consideration	72,500
Consideration to settle intercompany loans	$ 24,900
Revenue				$ 16,900
Net income				$ (3,900)
Selling, General and Administrative Expenses [Member] | Assembléon B.V. [Member]
Business Acquisition [Line Items]
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed			$ 200		$ 800

BUSINESS COMBINATION Purchase P

BUSINESS COMBINATION Purchase Price Allocation (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015	Jan. 09, 2015
Noncurrent Assets [Abstract]
Goodwill	$ 81,272	$ 81,272
Assembléon B.V. [Member]
Current Assets [Abstract]
Accounts receivable			$ 9,941
Inventories			19,861
Prepaid expenses and other current assets			2,322
Deferred tax asset			157
Noncurrent Assets [Abstract]
Property, plant and equipment			531
Intangibles			61,463
Goodwill			39,726
Deferred income taxes			638
Liabilities [Abstract]
Accounts payable			(14,386)
Borrowings financial institutions			(9,491)
Accrued expenses and other current liabilities			(10,561)
Income taxes payable			(1,933)
Deferred tax liabilities			(5,115)
Total purchase price, net of cash acquired			$ 93,153

BUSINESS COMBINATION Pro Forma

BUSINESS COMBINATION Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2015	Mar. 28, 2015	Mar. 28, 2015
Business Acquisition [Line Items]
Revenue	$ 145,915		$ 278,948
Net income	$ 7,576		$ 10,436
Basic income per common share (usd per share)	$ 0.10		$ 0.14
Diluted income per common share (usd per share)	$ 0.10		$ 0.13
Assembléon B.V. [Member]
Business Acquisition [Line Items]
Revenue		$ 16,900
Net income		$ (3,900)

GOODWILL AND INTANGIBLE ASSET47

GOODWILL AND INTANGIBLE ASSETS Narrative (Details) - Jan. 09, 2015 € in Millions, $ in Millions	USD ($)	EUR (€)
Assembléon B.V. [Member]
Business Acquisition [Line Items]
Purchase price	$ 97.4	€ 80

GOODWILL AND INTANGIBLE ASSET48

GOODWILL AND INTANGIBLE ASSETS Goodwill (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015
Goodwill [Roll Forward]
Balance at April 2, 2016	$ 81,272	$ 81,272

GOODWILL AND INTANGIBLE ASSET49

GOODWILL AND INTANGIBLE ASSETS (Net intangible assets) (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 02, 2016	Oct. 03, 2015
Finite-Lived Intangible Assets [Line Items]
Net intangible assets	$ 54,140	$ 57,471
Wedge bonder developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	74,080	74,080
Accumulated amortization	(36,607)	(35,244)
Net intangible assets	37,473	38,836
Wedge bonder customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	36,968	36,968
Accumulated amortization	(22,981)	(21,509)
Net intangible assets	13,987	15,459
Wedge bonder trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	7,515	7,515
Accumulated amortization	(4,835)	(4,339)
Net intangible assets	2,680	3,176
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
Minimum [Member] | Wedge bonder developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	7 years
Minimum [Member] | Wedge bonder customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	5 years
Minimum [Member] | Wedge bonder trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	7 years
Maximum [Member] | Wedge bonder developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	15 years
Maximum [Member] | Wedge bonder customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	6 years
Maximum [Member] | Wedge bonder trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	8 years

GOODWILL AND INTANGIBLE ASSET50

GOODWILL AND INTANGIBLE ASSETS (Estimated annual amortization expense) (Details) $ in Thousands	Apr. 02, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining fiscal 2016	$ 3,329
Fiscal 2,017	6,086
Fiscal 2,018	6,086
Fiscal 2,019	6,086
Fiscal 2020 and onwards	32,553
Total amortization expense	$ 54,140

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015	Mar. 28, 2015	Sep. 27, 2014
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost	$ 481,993	$ 498,614	$ 527,146	$ 587,981
Cash and cash equivalents, Estimated Fair Value	481,993	498,614
Cash [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost	81,987	105,617
Cash and cash equivalents, Estimated Fair Value	81,987	105,617
Cash equivalents, Money market funds [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost	96,243	155,715
Cash and cash equivalents, Estimated Fair Value	96,243	155,715
Cash equivalents, Time deposits [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost	303,763	237,282
Cash and cash equivalents, Estimated Fair Value	$ 303,763	$ 237,282

FAIR VALUE MEASUREMENTS (Fair v

FAIR VALUE MEASUREMENTS (Fair value of financial assets and liabilities) (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Cash and Cash Equivalents	$ 481,993	$ 498,614
Fair Value, Measurements, Recurring [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Total Assets	481,993	498,614
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	481,993	498,614
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] | Cash [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Cash and Cash Equivalents	81,987	105,617
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	81,987	105,617
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 equivalents, Money market funds [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Cash and Cash Equivalents	96,243	155,715
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	96,243	155,715
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, Time deposits [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Cash and Cash Equivalents	303,763	237,282
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	303,763	237,282
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

DERIVATIVES FINANCIAL INSTRUM53

DERIVATIVES FINANCIAL INSTRUMENTS (Fair value of derivative instruments) (Details)	6 Months Ended
	Apr. 02, 2016
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Foreign exchange forward contract, term of contract	6 months

DERIVATIVES FINANCIAL INSTRUM54

DERIVATIVES FINANCIAL INSTRUMENTS (Gain (loss) of derivative instruments) (Details) - Foreign Exchange Forward [Member] - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Other Comprehensive Income (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net gain (loss) recognized in OCI, net of tax	[1]	$ 54	$ (133)	$ (133)	$ (773)
Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net gain (loss) reclassified from accumulated OCI into income, net of tax	[2]	(44)	(524)	(133)	(773)
Net gain (loss) recognized in income	[3]	$ 0	$ 0	$ 0	$ 0
[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 DE55

DEBT AND OTHER OBLIGATIONS DEBT AND OTHER OBLIGATIONS (Details) ft² in Thousands, SGD in Millions	Mar. 21, 2016USD ($)	Sep. 27, 2014SGDrenewal_option	Apr. 02, 2016USD ($)	Oct. 03, 2015USD ($)	Dec. 01, 2013USD ($)ft²	Nov. 22, 2013USD ($)
Capital Leased Assets [Line Items]
Area of Land | ft²					198
Financing obligation			$ 17,174,000	$ 16,483,000	$ 20,000,000
K&S Corporate Headquarters [Member]
Capital Leased Assets [Line Items]
Lease Agreement Term		10 years
Lessee Leasing Arrangements, Capital Leases, Number of Renewal Options | renewal_option		2
Lessee Leasing Arrangements, Capital Leases, Renewal Term		10 years
Annual Rent and Service Charge Minimum Range | SGD		SGD 4
Annual Rent and Service Charge Maximum Range | SGD		SGD 5
Area of Land | ft²					198
Percentage Of Building Area To Be Leased From Landlord					70.00%
Capital Lease Obligations, Interest Rate, Effective Percentage					6.30%
Citibank [Member]
Capital Leased Assets [Line Items]
Capacity under credit facility						$ 5,000,000
Outstanding amounts under credit facility			2,700,000
United Overseas Bank Limited [Member] | Revolving Credit Facility [Member]
Capital Leased Assets [Line Items]
Capacity under credit facility	$ 25,000,000
Credit facility term	1 year
Outstanding amounts under credit facility			$ 0

SHAREHOLDERS' EQUITY AND EMPL56

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Matching contributions to the Plan) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Cash	$ 425	$ 500	$ 818	$ 795

SHAREHOLDERS' EQUITY AND EMPL57

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Accumulated other comprehensive income) (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 02, 2016	Oct. 03, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Document Period End Date	Apr. 2, 2016
Gain / (loss) from foreign currency translation adjustments	$ 1,379	$ (161)
Unrecognized actuarial loss Switzerland pension plan, net of tax	(603)	(590)
Switzerland pension plan curtailment	(346)	(346)
Accumulated other comprehensive income / (loss)	$ 430	$ (1,097)

SHAREHOLDERS' EQUITY AND EMPL58

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Restricted stock and common stock granted) (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Period End Date			Apr. 2, 2016
Equity-based compensation in shares	42	23	779	740
Market-based restricted stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	0	0	166	232
Time-based restricted stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	10	12	581	484
Common stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	32	11	32	24

SHAREHOLDERS' EQUITY AND EMPL59

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Total equity-based compensation expense) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	[1]	$ 1,973	$ 2,581	$ 2,035	$ 6,016
Market-based restricted stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		388	994	(993)	2,344
Time-based restricted stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		1,226	1,375	2,712	3,244
Performance-based restricted stock
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		0	32	(43)	65
Stock options [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		0	0	0	3
Common stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		359	180	359	360
Cost of sales [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		97	88	225	216
Selling, general and administrative (1) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	[2]	1,460	1,976	690	4,475
Research and development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense		$ 416	$ 517	1,120	$ 1,325
Forfeiture of Stock Awards [Member] | Selling, general and administrative (1) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	[2]			$ (2,000)
[1]	(1) The equity-based compensation expense for the six months ended April 2, 2016, includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO.
[2]	(1) The selling, general and administrative expense for the six months ended April 2, 2016, includes the reversal of a $2.0 million expense due to the forfeiture of stock awards in connection with the October 2015 retirement of the Company's CEO.

SHAREHOLDERS' EQUITY AND EMPL60

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Narrative) (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended	6 Months Ended
	Apr. 02, 2016	Apr. 02, 2016	Aug. 14, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Repurchase Program, Authorized Amount			$ 100
Description Of Maximum Percentage Of Employee Contributions and Matching Contributions Based Upon Years Of Service		employee contributions and Company contributions from 4% to 8%
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
Treasury Stock, Shares, Acquired	0.2	1.4
Treasury Stock, Value, Acquired, Par Value Method	$ 1.7	$ 14.6
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%	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent		8.00%
Share Based Compensation Arrangement By Share Based Payment Award Vesting Percentage	200.00%	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	3

EARNINGS PER SHARE (Reconciliat

EARNINGS PER SHARE (Reconciliation of the shares used in the basic and diluted net income per share computation) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
NUMERATOR:
Net income	$ 5,089	$ 7,931	$ 4,998	$ 15,773
DENOMINATOR:
Weighted average shares outstanding - Basic (in shares)	70,389	76,821	70,563	76,855
Stock options (in shares)	27	91	29	93
Time-based restricted stock (in shares)	172	322	172	242
Market-based restricted stock (in shares)	46	336	37	298
Weighted average shares outstanding - Diluted	70,634	77,570	70,801	77,488
EPS:
Net income per share - Basic (in dollars per share)	$ 0.07	$ 0.10	$ 0.07	$ 0.21
Effect of dilutive shares (in dollars per share)	0	0	0	0.01
Net income per share - Diluted (in dollars per share)	$ 0.07	$ 0.10	$ 0.07	$ 0.20

INCOME TAXES (Provision for inc

INCOME TAXES (Provision for income taxes and the effective tax rate) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015	Oct. 03, 2015
Income Tax Disclosure [Abstract]
Income from operations before income taxes	$ 12,134	$ 9,928	$ 10,778	$ 19,613
Income tax expense	7,045	1,997	5,780	3,840
Net income	$ 5,089	$ 7,931	$ 4,998	$ 15,773
Effective tax rate	58.10%	20.10%	53.60%	19.60%	(34.30%)

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015	Oct. 03, 2015
Income Tax Disclosure [Abstract]
Effective tax rate (percent)	58.10%	20.10%	53.60%	19.60%	(34.30%)
Liability for seetlement with foreign tax authority	$ 4.4		$ 4.4

SEGMENT INFORMATION (Operating

SEGMENT INFORMATION (Operating information by segment) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Net revenue:
Net revenue	$ 156,400	$ 145,227	$ 264,934	$ 252,665
Cost of sales :
Cost of sales	86,753	76,657	144,866	129,361
Gross profit :
Gross profit	69,647	68,570	120,068	123,304
Operating expenses:
Operating expenses	57,938	58,779	110,064	103,787
Income from operations:
Income from operations	11,709	9,791	10,004	19,517
Equipment [Member]
Net revenue:
Net revenue	141,062	129,816	234,036	220,772
Income from operations:
Income from operations	7,716	6,307	1,290	11,753
Expendable Tools [Member]
Net revenue:
Net revenue	15,338	15,411	30,898	31,893
Income from operations:
Income from operations	$ 3,993	$ 3,484	$ 8,714	$ 7,764

SEGMENT INFORMATION (Assets by

SEGMENT INFORMATION (Assets by segment) (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Oct. 03, 2015
Segment assets:
Total assets	$ 934,978	$ 904,466
Equipment [Member]
Segment assets:
Total assets	855,194	828,471
Expendable Tools [Member]
Segment assets:
Total assets	$ 79,784	$ 75,995

SEGMENT INFORMATION (Capital ex

SEGMENT INFORMATION (Capital expenditures and depreciation expense by segment) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Capital expenditures:
Property, Plant and Equipment, Additions			$ 2,916	$ 3,444
Depreciation expense:
Depreciation expense	$ 2,486	$ 2,261	4,871	4,488
Equipment [Member]
Capital expenditures:
Property, Plant and Equipment, Additions			2,149	2,512
Depreciation expense:
Depreciation expense	1,925	1,662	3,731	3,247
Expendable Tools [Member]
Capital expenditures:
Property, Plant and Equipment, Additions			767	932
Depreciation expense:
Depreciation expense	$ 561	$ 599	$ 1,140	$ 1,241

SEGMENT INFORMATION (Narrative)

SEGMENT INFORMATION (Narrative) (Details)	6 Months Ended
	Apr. 02, 2016segment
Segment Reporting [Abstract]
Number of reportable segments	2

COMMITMENTS, CONTINGENCIES AN68

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Reserve for product warranty activity) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 02, 2016	Mar. 28, 2015	Apr. 02, 2016	Mar. 28, 2015
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Reserve for product warranty, beginning of period	$ 1,617	$ 1,215	$ 1,856	$ 1,542
Addition from business combination	0	547	0	547
Provision for product warranty	972	1,038	1,358	1,237
Product warranty costs paid	(718)	(951)	(1,343)	(1,477)
Reserve for product warranty, end of period	$ 1,871	$ 1,849	$ 1,871	$ 1,849

COMMITMENTS, CONTINGENCIES AN69

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Obligations not reflected on the Consolidated Balance Sheet) (Details) $ in Thousands	Apr. 02, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Inventory purchase obligation	$ 141,774	[1]
Inventory purchase obligation, Payments due by fiscal year 2016	141,774	[1]
Inventory purchase obligation, Payments due by fiscal year 2017	0	[1]
Inventory purchase obligation, Payments due by fiscal year 2018	0	[1]
Inventory purchase obligation, Payments due by fiscal year 2019	0	[1]
Inventory purchase obligation, Payments due by fiscal year thereafter	0	[1]
Operating lease obligations	28,495	[2]
Operating lease obligations, Payments due by fiscal year 2016	2,503	[2]
Operating lease obligations, Payments due by fiscal year 2017	4,568	[2]
Operating lease obligations, Payments due by fiscal year 2018	3,628	[2]
Operating lease obligations, Payments due by fiscal year 2019	3,059	[2]
Operating lease obligations, Payments due by fiscal year thereafter	14,737	[2]
Total	170,269
Total, Payments due by fiscal year 2016	144,277
Total, Payments due by fiscal year 2017	4,568
Total, Payments due by fiscal year 2018	3,628
Total, Payments due by fiscal year 2019	3,059
Total, Payments due by fiscal year thereafter	$ 14,737
[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. The building was completed on December 1, 2013 and Pte signed an agreement with the Landlord to lease from the Landlord approximately 198,000 square feet, representing approximately 70% of the Building. Following the completion of construction, we performed a sale-leaseback analysis pursuant to ASC 840-40 and determined that because of our continuing involvement, ASC 840-40 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 25 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. As of April 2, 2016, we recorded a financing obligation related to the Building of $17.2 million (see Note 10 above). The financing obligation is not reflected in the table above.

COMMITMENTS, CONTINGENCIES AN70

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of net revenue) (Details) - Sales Revenue, Net [Member] - Customer Concentration Risk [Member]	6 Months Ended
	Apr. 02, 2016
Haoseng Industrial Co., Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	15.80%	[1]
Stats Chippac Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	10.10%
[1]	Distributor of the Company's products.

COMMITMENTS, CONTINGENCIES AN71

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of total accounts receivable) (Details) - Accounts Receivable [Member] - Customer Concentration Risk [Member]		6 Months Ended
		Apr. 02, 2016	Mar. 28, 2015
Haoseng Industrial Co., Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	[1]	19.80%	13.60%
Stats Chippac Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage		14.00%
Siliconware Precision Industries Co Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage		13.10%
[1]	Distributor of the Company's products.

COMMITMENTS, CONTINGENCIES AN72

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Narrative) (Details) ft² in Thousands, $ in Thousands	6 Months Ended
	Apr. 02, 2016USD ($)	Oct. 03, 2015USD ($)	Dec. 01, 2013USD ($)ft²
Other Commitments [Line Items]
Area of Land | ft²			198
Percentage Of Building Area Agreed To Lease From Landlord			70.00%
Lessee Leasing Arrangements, Operating Leases, Term of Contract	10 years
Period Of Warranty For Manufacturing Defects	1 year
Lease Expiration Year	2,018
Financing obligation | $	$ 17,174	$ 16,483	$ 20,000
Building [Member]
Other Commitments [Line Items]
Property, Plant and Equipment, Useful Life	25 years

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Foreign Exchange Forward [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Millions	Apr. 07, 2016	Apr. 02, 2016
Subsequent Event [Line Items]
Derivative, Term of Contract		6 months
Subsequent Event [Member]
Subsequent Event [Line Items]
Derivative, Notional Amount	$ 18.5
Maximum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Derivative, Term of Contract	6 months