Kulicke and Soffa Industries (KLIC) 10-K/A 31 May 18 2017 FY Annual report (amended) Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Nov. 14, 2017	Mar. 31, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	KULICKE & SOFFA INDUSTRIES INC
Entity Central Index Key	56,978
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Trading Symbol	klic
Entity Common Stock, Shares Outstanding		70,603,793
Document Type	10-K/A
Amendment Flag	true
Document Period End Date	Sep. 30, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 1,442.1
Amendment Description	Restatement of Consolidated Financial Statements

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Sep. 30, 2017	Oct. 01, 2016
Current assets:
Cash and cash equivalents		$ 392,410	$ 423,907
Restricted cash	[1]	530	0
Short-term investments		216,000	124,000
Accounts and notes receivable, net of allowance for doubtful accounts of $79 and $506, respectively		198,480	130,455
Inventories, net		122,023	87,295
Prepaid expenses and other current assets		23,939	15,285
Total current assets		953,382	780,942
Property, plant and equipment, net		67,762	50,342
Goodwill		56,318	81,272	[2]
Intangible assets, net		62,316	50,810
Deferred tax asset		27,771	16,822
Equity investments		1,502	0
Other assets		2,056	2,256
TOTAL ASSETS		1,171,107	982,444
Current liabilities:
Accounts payable		51,354	41,813
Accrued expenses and other current liabilities		124,847	71,316
Income taxes payable		16,780	12,830
Total current liabilities		192,981	125,959
Financing obligation		16,074	16,701
Deferred income taxes		27,152	27,329
Other liabilities		14,870	12,931
TOTAL LIABILITIES		251,077	182,920
Commitments and contingent liabilities (Note 17)
SHAREHOLDERS' EQUITY:
Preferred stock, without par value:		0	0
Authorized 200,000 shares; issued 83,953 and 83,231 respectively; outstanding 70,197 and 70,420 shares, respectively		506,515	498,676
Treasury stock, at cost, 13,756 and 12,811 shares, respectively		(157,604)	(139,407)
Retained earnings		569,080	442,981
Accumulated other comprehensive gain / (loss)		2,039	(2,726)
TOTAL SHAREHOLDERS' EQUITY		920,030	799,524
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY		$ 1,171,107	$ 982,444
[1]	Fair value approximates cost basis.
[2]	Balances have been recasted due to the operating and reportable segments realignment.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
Consolidated Balance Sheets Parenthetical [Abstract]
Allowance for doubtful accounts and notes receivable	$ 79	$ 506
Preferred stock, without par value (usd per share)	$ 0	$ 0
Preferred stock, shares authorized	5,000	5,000
Preferred stock, shares issued	0	0
Common stock, no par value (usd per share)	$ 0	$ 0
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	83,953	83,231
Common stock, shares outstanding	70,197	70,420
Treasury stock, shares	13,756	12,811

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017		Oct. 01, 2016	Oct. 03, 2015
Income Statement [Abstract]
Net revenue	$ 809,041		$ 627,192	$ 536,471
Cost of sales	426,947		346,156	284,524
Gross profit	382,094		281,036	251,947
Selling, general and administrative	133,601		134,709	123,323
Research and development	100,203		92,374	90,033
Impairment charges	35,207		0	0
Operating expenses	269,011		227,083	213,356
Income from operations	113,083		53,953	38,591
Interest income	6,491		3,318	1,637
Interest expense	(1,059)		(1,107)	(1,183)
Income from operations before income taxes	118,515		56,164	39,045
Income tax (benefit) / expense	(7,394)		7,709	(12,867)
Share of results of equity-method investee, net of tax	(190)		0	0
Net income	$ 126,099		$ 48,455	$ 51,912
Net income per share:
Basic (in dollars per share)	$ 1.78	[1]	$ 0.69	$ 0.69
Diluted (in dollars per share)	$ 1.75	[1]	$ 0.68	$ 0.69
Weighted average shares outstanding:
Basic (in shares)	70,906		70,477	75,414
Diluted (in shares)	72,063		70,841	75,659
[1]	EPS for the year may not equal the sum of quarterly EPS due to changes in weighted share calculations.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 126,099	$ 48,455	$ 51,912
Other comprehensive income:
Foreign currency translation adjustment	1,960	624	(3,360)
Unrecognized actuarial (loss) on pension plan, net of tax	990	(1,791)	19
Other Comprehensive Income (Loss), Foreign Currency Transaction, Translation Adjustment and unrecognized actuarial (loss), Net of Tax, Portion Attributable to Parent	2,950	(1,167)	(3,341)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	669	(566)	(1,008)
Other Comprehensive Loss, Reclassification Adjustment from AOCI on Derivatives, Net of Tax	1,146	104	1,008
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	1,815	(462)	0
Total other comprehensive income / (loss)	4,765	(1,629)	(3,341)
Comprehensive income	$ 130,864	$ 46,826	$ 48,571

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Retained earnings	Accumulated Other Comprehensive Income
Beginning Balance at Sep. 27, 2014	$ 776,990	$ 479,116	$ (46,984)	$ 342,614	$ 2,244
Beginning Balance, shares at Sep. 27, 2014		76,626,000
Issuance of stock for services rendered	1,049	$ 1,049	$ 0
Treasury Stock, Shares, Acquired		(6,405,000)	(6,405,000)
Issuance of stock for services rendered, shares		83,000
Repurchase of common stock	(77,872)	$ 0	$ (77,872)
Exercise of stock options	694	$ 694
Exercise of stock options, shares		75,000
Issuance of shares for market-based restricted stock and time-based restricted stock	0	$ 0
Issuance of shares for market-based restricted stock and time-based restricted stock, shares		861,000
Excess tax benefits from stock based compensation	540	$ 540
Equity-based compensation expense	10,940	10,940
Components of comprehensive income:
Net income	51,912			51,912	0
Foreign currency translation adjustment	(3,360)			0	(3,360)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	0
Unamortized pension costs	19			0	19
Comprehensive income	48,571			51,912	(3,341)
Ending Balance at Oct. 03, 2015	760,912	$ 492,339	$ (124,856)	394,526	(1,097)
Ending Balance, shares at Oct. 03, 2015		71,240,000
Issuance of stock for services rendered	551	$ 551
Treasury Stock, Shares, Acquired		(1,408,000)	(1,408,000)
Issuance of stock for services rendered, shares		50,000
Repurchase of common stock	(14,551)		$ (14,551)
Exercise of stock options	410	$ 410
Exercise of stock options, shares		53,000
Issuance of shares for market-based restricted stock and time-based restricted stock	0	$ 0
Issuance of shares for market-based restricted stock and time-based restricted stock, shares		485,000
Excess tax benefits from stock based compensation	197	$ 197
Equity-based compensation expense	5,179	5,179
Components of comprehensive income:
Net income	48,455			48,455	0
Foreign currency translation adjustment	624				624
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	(462)				(462)
Unamortized pension costs	(1,791)				(1,791)
Comprehensive income	46,826			48,455	(1,629)
Ending Balance at Oct. 01, 2016	799,524	$ 498,676	(139,407)	442,981	(2,726)
Ending Balance, shares at Oct. 01, 2016		70,420,000
Issuance of stock for services rendered	$ 750	$ 750	$ 0
Treasury Stock, Shares, Acquired	(944,840)	(945,000)	(945,000)
Issuance of stock for services rendered, shares		45,000
Repurchase of common stock	$ (18,197)	$ 0	$ (18,197)
Exercise of stock options	509	$ 509
Exercise of stock options, shares		61,000
Issuance of shares for market-based restricted stock and time-based restricted stock	0	$ 0
Issuance of shares for market-based restricted stock and time-based restricted stock, shares		616,000
Excess tax benefits from stock based compensation	(4,392)	$ (4,392)
Equity-based compensation expense	10,972	10,972
Components of comprehensive income:
Net income	126,099			126,099
Foreign currency translation adjustment	1,960				1,960
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	1,815				1,815
Unamortized pension costs	990				990
Comprehensive income	130,864			126,099	4,765
Ending Balance at Sep. 30, 2017	$ 920,030	$ 506,515	$ (157,604)	$ 569,080	$ 2,039
Ending Balance, shares at Sep. 30, 2017		70,197,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 126,099	$ 48,455	$ 51,912
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,257	16,230	18,972
Impairment charges	35,207	0	0
Equity-based compensation and employee benefits	11,722	5,730	11,989
Reversal of excess tax benefits (Excess tax benefits from stock based compensation)	4,392	(197)	(540)
Adjustment for doubtful accounts	(136)	(115)	478
Adjustment for inventory valuation	10,925	6,676	3,978
Deferred taxes	(16,758)	(15,459)	(16,671)
Gain on disposal of property, plant and equipment	(999)	(55)	(71)
Unrealized foreign currency translation	1,362	1,318	(6,631)
Share of results of equity method investee	(190)	0	0
Changes in operating assets and liabilities, net of assets and liabilities assumed in businesses combinations:
Accounts and notes receivable	(67,879)	(22,139)	72,304
Inventory	(47,425)	(16,340)	(14,471)
Prepaid expenses and other current assets	(8,468)	1,599	493
Accounts Payable, accrued expenses and other current liabilities	63,425	32,692	(34,106)
Income taxes payable	3,946	10,492	(1,968)
Other, net	4,830	(480)	2,207
Net cash provided by operating activities	136,310	68,407	87,875
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of business, net of cash acquired	(27,119)	0	(93,153)
Purchases of property, plant and equipment	(25,590)	(6,218)	(10,269)
Proceeds from sales of property, plant and equipment	1,352	1,053	180
Purchases of equity investments	(1,312)	0	0
Purchase of short term investments	(305,000)	(124,000)	(1,630)
Maturity of short term investments	213,000	0	10,763
Changes in Restricted Cash	(530)	0	0
Net cash used in investing activities	(145,199)	(129,165)	(94,109)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment on debts	(604)	(542)	(10,815)
Proceeds from Short-term Debt	0	0	837
Proceeds from exercise of common stock options	509	410	694
Repurchase of common stock	(18,197)	(14,551)	(75,715)
(Reversal of excess tax benefits) Excess tax benefits from stock based compensation	(4,392)	197	540
Net cash used in financing activities	(22,684)	(14,486)	(84,459)
Effect of exchange rate changes on cash and cash equivalents	76	537	1,326
Changes in cash and cash equivalents	(31,497)	(74,707)	(89,367)
Cash and cash equivalents at beginning of period	423,907	498,614	587,981
Cash and cash equivalents at end of period	392,410	423,907	498,614
CASH PAID FOR:
Interest	1,059	1,107	1,183
Income taxes	$ 8,283	$ 10,020	$ 5,192

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Sep. 30, 2017
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. Fiscal Year Each of the Company's first three fiscal quarters ends 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. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks. The 2017, 2016, and 2015 fiscal years ended on September 30, 2017 , October 1, 2016 and October 3, 2015 , respectively. Nature of Business The Company designs, manufactures and sells capital equipment and 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, integrated 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, 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 the Company's 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 September 30, 2017 and October 1, 2016 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 tools to a relatively small number of large manufacturers in a highly concentrated industry. Write-offs of uncollectible accounts have historically not been significant; however, the Company 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. The instruments, which have maturities of up to twelve months, are recorded at fair value and are included in prepaid expenses and other current assets, or 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 operations 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 September 30, 2017 and October 1, 2016 , 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. Equity Investments The Company applies the equity method of accounting to investments that provide it with ability to exercise significant influence over the entities in which it lacks controlling financial interest and is not a primary beneficiary. Our proportionate share of the income or loss is recognized on a one-quarter lag and is recorded as share of results of equity-method investee, net of tax. 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 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, equipment, furniture and fittings 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. Land is not depreciated. 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 fiscal years ended September 30, 2017 and October 1, 2016 , no "triggering" events occurred. Accounting for Impairment of Goodwill The Company operates two reportable segments: Capital Equipment and APS. Goodwill was recorded for the acquisitions of Orthodyne Electronics Corporation ("Orthodyne"), Assembléon B.V. ("Assembléon") and Liteq B.V. ("Liteq") in fiscal 2009, 2015 and 2017, respectively. ASC No. 350, Intangibles-Goodwill and Other ("ASC 350") requires goodwill and 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. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance eliminates the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance the goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount of the reporting unit exceeds its fair value, although it cannot exceed the total amount of goodwill allocated to that reporting unit. This ASU will be effective for us beginning in our first quarter of 2021 and early adoption is permitted. During the third quarter of 2017, we elected to prospectively adopt ASU2017-04. This eliminates the requirement to perform step 2 of the goodwill impairment test. In fiscal 2017 and 2016, the Company chose to bypass the qualitative assessment and proceed directly to performing the quantitative evaluation of the fair value of the reporting unit, to compare against the carrying value of the reporting unit. 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. 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 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. Services revenue is generally recognized over the period that the services are provided. 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 that 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 balance sheet 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 examination solely based on its technical merit. 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, including resolution of related appeals or litigation processes, if any. The Financial Accounting Standards Board ("FASB") has issued Accounting Standard Update ("ASU") 2015-17, Income Taxes (Topic 740), regarding 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. 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. 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 other convertible instruments 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 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 Restricted Cash In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force). This update requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. This ASU will be effective for us beginning in our first quarter of 2019. Early adoption is permitted beginning in our first quarter of fiscal 2018. We do not expect the adoption of the ASU itself to have a material impact on our financial statements. We are currently evaluating the timing of the adoption of this ASU. Income Taxes In October 2016, the FASB issued ASU 2016-16, Accounting for Income Taxes: Intra-Entity Asset Transfers of Assets Other than Inventory. The new guidance requires the tax effects of intercompany transactions (other than transfers of inventory) to be recognized currently. The new guidance will be effective for public business entities in fiscal years beginning after December 15, 2017 (our fiscal 2019), including interim periods within those years, with an option to early adopt. The modified retrospective approach will be required for transition to the new guidance, with a cumulative-effect adjustment recorded in retained earnings as of the beginning of the period of adoption. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. However, the ultimate impact of adopting this ASU will depend on the balance of intellectual property transferred between our subsidiaries as of the adoption date. We are currently evaluating the timing of the adoption of this ASU. Stock Compensation 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 fiscal 2018. In the year of adoption, the Company anticipates we will recognize unrealized excess tax benefits of $5.4 million in retained earnings. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting. This ASU specifies the modification accounting applicable to any entity which changes the terms or conditions of a share-based payment award. This ASU will be effective for us beginning in our first quarter of fiscal 2019. Early adoption is permitted. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. Leases 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 leases classified as operating leases under current GAAP. This ASU will be effective for us beginning in our first quarter of fiscal 2020 and early adoption is permitted. The adoption of this ASU will result in an increase to our consolidated balance sheets for these right of use assets and corresponding liabilities. However, the ultimate impact of adopting this ASU will depend on the Company's lease portfolio as of the adoption date. We are currently evaluating the timing and other effects of the adoption of this ASU on our financial statements. Financial Instruments In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”), which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU replaces the impairment methodology in current GAAP, which delays recognition of credit losses until it is probable a loss has been incurred, with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. This ASU will be effective for us beginning in our first quarter of fiscal 2020. Early adoption is permitted beginning in our first quarter of 2019. We are currently evaluating the impact of the adoption of this ASU on our financial statements. Derivatives and Hedging In August 2017, the FASB issued ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities (Topic 815). The new guidance expands and refines hedge accounting for both financial and non-financial risks. The new guidance also modifies disclosure requirements for hedging activities. The new guidance will be effective for us beginning in our first quarter of fiscal 2020, and early adoption is permitted in any interim period. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements as well as whether to adopt the new guidance early. Business Combinations In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The new guidance provides a new framework for determining whether business development transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU will be effective for us beginning in our first quarter of 2019. Earlier application is permitted for acquisition

RESTATEMENT OF CONSOLIDATED FIN

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS On May 10, 2018, the Company’s Audit Committee, in consultation with the Board of Directors, concluded that the Company’s previously issued financial statements for the fiscal year ended September 30, 2017 could no longer be relied upon. This decision was reached after discussions with the Company’s senior management and outside advisers. The above was a result of the Company’s determination that the warranty expense and warranty accrual accounts had been misstated for the fiscal years ended September 30, 2017 and October 1, 2016 as a result of inaccurate and unsupported journal entries recorded due to management override of controls. The management override of controls was identified during an internal investigation, which was concluded in May 2018, related to an unauthorized disbursement by a senior finance employee that was discovered after the end of the second fiscal quarter of 2018. We determined that the manual journal entries initiated by this employee were made to correct the Company's failure to properly include labor costs in our warranty accrual, described below, lacked supporting documentation and were accounted for incorrectly. As a result, the Company identified overstatements of specific warranty accruals of $2.8 million and $15.9 million for fiscal 2016 and 2017, respectively. In addition, the Company also identified adjustments that were required to be made to retained earnings, warranty expense and accrual accounts to correct the inappropriate exclusion of the estimated labor costs related to warranty repairs from its historical warranty accounting. While the latter adjustments are not deemed material, the Company is adjusting retained earnings, warranty expense and warranty accrual accounts as part of the restatement. As a result, the Company identified an understatement of warranty accruals relating to fiscal 2014 and prior years of $10.1 million in the aggregate, as the actual labor costs had instead been expensed in the periods incurred. In addition to the understatement of warranty accruals relating to fiscal 2014 and in prior years, the warranty expense had also been misstated from fiscal 2015 through fiscal 2017, resulting in a cumulative understatement of income from operations of approximately $17.6 million . Of this understatement, approximately $14.8 million , $1.4 million , and $1.4 million was related to the fiscal years ended September 30, 2017, October 1, 2016 and October 3, 2015, respectively. The labor costs relating to warranty expenses were also incorrectly reported in selling, general and administrative expense instead of cost of sales for the fiscal years ended September 30, 2017, October 1, 2016 and October 3, 2015. The Consolidated Balance Sheets were also misstated for the annual periods from 2015 through 2017. In addition, we have made related tax expense adjustments for the above matters. The Company has evaluated the cumulative impact of these items on prior periods under the guidance in ASC 250-10, relating to SEC Staff Accounting Bulletin (SAB) No. 99, Materiality. The Company also has evaluated the impact of correcting these items through an adjustment to its financial statements for the fiscal year ended September 30, 2017 and concluded, based on the guidance within ASC 250-10 relating to SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, that it is necessary to restate our Consolidated Statements of Operations, Consolidated Statements of Comprehensive Income, Consolidated Statements of Changes in Shareholders' Equity, Consolidated Statements of Cash Flows and the related notes for the fiscal years ended September 30, 2017, October 1, 2016 and October 3, 2015, our Consolidated Balance Sheets and the related notes as of September 30, 2017 and October 1, 2016, and our unaudited quarterly data included in this Form 10-K/A. We believe that presenting all of the amended and restated information in this Form 10-K/A allows investors to review all pertinent data in a single presentation. In addition, our Quarterly Reports on Form 10-Q for fiscal 2018 will include the restated fiscal 2017 comparable prior quarter and year to date periods. As of September 30, 2017 As Previously Reported Effect of Restatement As Restated Accrued expenses and other current liabilities 132,314 (7,467 ) 124,847 Total current liabilities 200,448 (7,467 ) 192,981 Deferred income taxes 26,779 373 27,152 TOTAL LIABILITIES $ 258,171 $ (7,094 ) $ 251,077 Retained earnings 561,986 7,094 569,080 TOTAL SHAREHOLDERS' EQUITY $ 912,936 $ 7,094 $ 920,030 As of October 1, 2016 As Previously Reported Effect of Restatement As Restated Accrued expenses and other current liabilities 63,954 7,362 71,316 Total current liabilities 118,597 7,362 125,959 Deferred income taxes 27,697 (368 ) 27,329 TOTAL LIABILITIES $ 175,926 $ 6,994 $ 182,920 Retained earnings 449,975 (6,994 ) 442,981 TOTAL SHAREHOLDERS' EQUITY $ 806,518 $ (6,994 ) $ 799,524 Fiscal 2017 As Previously Reported Effect of Restatement As Restated Cost of sales 433,995 (7,048 ) 426,947 Gross profit 375,046 7,048 382,094 Selling, general and administrative 141,382 (7,781 ) 133,601 Operating expenses 276,792 (7,781 ) 269,011 Income from operations 98,254 14,829 113,083 Income from operations before income taxes 103,686 14,829 118,515 Income tax benefit (8,135 ) 741 (7,394 ) Net income $ 112,011 $ 14,088 $ 126,099 Net income per share: Basic $ 1.58 $ 0.20 $ 1.78 Diluted $ 1.55 $ 0.20 $ 1.75 Fiscal 2016 As Previously Reported Effect of Restatement As Restated Cost of sales 340,463 5,693 346,156 Gross profit 286,729 (5,693 ) 281,036 Selling, general and administrative 141,816 (7,107 ) 134,709 Operating expenses 234,190 (7,107 ) 227,083 Income from operations 52,539 1,414 53,953 Income from operations before income taxes 54,750 1,414 56,164 Income tax expense 7,638 71 7,709 Net income $ 47,112 $ 1,343 $ 48,455 Net income per share: Basic $ 0.67 $ 0.02 $ 0.69 Diluted $ 0.67 $ 0.02 $ 0.68 Fiscal 2015 As Previously Reported Effect of Restatement As Restated Cost of sales 277,379 7,145 284,524 Gross profit 259,092 (7,145 ) 251,947 Selling, general and administrative 131,808 (8,485 ) 123,323 Operating expenses 221,841 (8,485 ) 213,356 Income from operations 37,251 1,340 38,591 Income from operations before income taxes 37,705 1,340 39,045 Income tax benefit (12,934 ) 67 (12,867 ) Net income $ 50,639 $ 1,273 $ 51,912 Net income per share: Basic $ 0.67 $ 0.02 $ 0.69 Diluted $ 0.67 $ 0.02 $ 0.69 Fiscal 2017 As Previously Reported Effect of Restatement As Restated Net income $ 112,011 $ 14,088 $ 126,099 Comprehensive income $ 116,776 $ 14,088 $ 130,864 Fiscal 2016 As Previously Reported Effect of Restatement As Restated Net income $ 47,112 $ 1,343 $ 48,455 Comprehensive income $ 45,483 $ 1,343 $ 46,826 Fiscal 2015 As Previously Reported Effect of Restatement As Restated Net income $ 50,639 $ 1,273 $ 51,912 Comprehensive income $ 47,298 $ 1,273 $ 48,571 Common Stock Treasury Stock Retained earnings Accumulated Other Comprehensive Income Shareholders' Equity Shares Amount (As Previously Reported) Balances as of October 1, 2016 70,420 $ 498,676 $ (139,407 ) $ 449,975 $ (2,726 ) 806,518 Issuance of stock for services rendered 45 750 — — — 750 Repurchase of common stock (945 ) — (18,197 ) — — (18,197 ) Exercise of stock options 61 509 — — — 509 Issuance of shares for market-based restricted stock and time-based restricted stock 616 — — — — — Excess tax benefits from stock based compensation — (4,392 ) — — — (4,392 ) Equity-based compensation expense — 10,972 — — — 10,972 Components of comprehensive income: Net income — — — 112,011 — 112,011 Translation adjustment — — — — 1,960 1,960 Unrealized loss on derivative instruments — — — — 1,815 1,815 Unamortized pension costs — — — — 990 990 Total comprehensive income — — — 112,011 4,765 116,776 Balances as of September 30, 2017 70,197 $ 506,515 $ (157,604 ) $ 561,986 $ 2,039 $ 912,936 (Effect of Restatement) Balances as of October 1, 2016 — — — (6,994 ) — (6,994 ) Issuance of stock for services rendered — — — — — — Repurchase of common stock — — — — — — Exercise of stock options — — — — — — Issuance of shares for market-based restricted stock and time-based restricted stock — — — — — — Excess tax benefits from stock based compensation — — — — — — Equity-based compensation expense — — — — — — Components of comprehensive income: Net income — — — 14,088 — 14,088 Translation adjustment — — — — — — Unrealized loss on derivative instruments — — — — — — Unamortized pension costs — — — — — — Total comprehensive income — — — 14,088 — 14,088 Balances as of September 30, 2017 — $ — $ — $ 7,094 $ — $ 7,094 (As Restated) Balances as of October 1, 2016 70,420 498,676 (139,407 ) 442,981 (2,726 ) 799,524 Issuance of stock for services rendered 45 750 — — — 750 Repurchase of common stock (945 ) — (18,197 ) — — (18,197 ) Exercise of stock options 61 509 — — — 509 Issuance of shares for market-based restricted stock and time-based restricted stock 616 — — — — — Excess tax benefits from stock based compensation — (4,392 ) — — — (4,392 ) Equity-based compensation expense — 10,972 — — — 10,972 Components of comprehensive income: Net income — — — 126,099 — 126,099 Translation adjustment — — — — 1,960 1,960 Unrealized loss on derivative instruments — — — — 1,815 1,815 Unamortized pension costs — — — — 990 990 Total comprehensive income — — — 126,099 4,765 130,864 Balances as of September 30, 2017 70,197 $ 506,515 $ (157,604 ) $ 569,080 $ 2,039 $ 920,030 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (in thousands) Common Stock Treasury Stock Retained earnings Accumulated Other Comprehensive Income Shareholders' Equity Shares Amount (As Previously Reported) Balances as of October 3, 2015 71,240 $ 492,339 $ (124,856 ) $ 402,863 $ (1,097 ) 769,249 Issuance of stock for services rendered 50 551 — — — 551 Repurchase of common stock (1,408 ) — (14,551 ) — — (14,551 ) Exercise of stock options 53 410 — — — 410 Issuance of shares for market-based restricted stock and time-based restricted stock 485 — — — — — Excess tax benefits from stock based compensation — 197 — — — 197 Equity-based compensation expense — 5,179 — — — 5,179 Components of comprehensive income: Net income — — — 47,112 — 47,112 Translation adjustment — — — — 624 624 Unrealized loss on derivative instruments — — — — (462 ) (462 ) Unamortized pension costs — — — — (1,791 ) (1,791 ) Total comprehensive income — — — 47,112 (1,629 ) 45,483 Balances as of October 1, 2016 70,420 $ 498,676 $ (139,407 ) $ 449,975 $ (2,726 ) $ 806,518 (Effect of Restatement) Balances as of October 3, 2015 — — — (8,337 ) — (8,337 ) Issuance of stock for services rendered — — — — — — Repurchase of common stock — — — — — — Exercise of stock options — — — — — — Issuance of shares for market-based restricted stock and time-based restricted stock — — — — — — Excess tax benefits from stock based compensation — — — — — — Equity-based compensation expense — — — — — — Components of comprehensive income: Net income — — — 1,343 — 1,343 Translation adjustment — — — — — — Unrealized loss on derivative instruments — — — — — — Unamortized pension costs — — — — — — Total comprehensive income — — — 1,343 — 1,343 Balances as of October 1, 2016 — $ — $ — $ (6,994 ) $ — $ (6,994 ) (As Restated) Balances as of October 3, 2015 71,240 492,339 (124,856 ) 394,526 (1,097 ) 760,912 Issuance of stock for services rendered 50 551 — — — 551 Repurchase of common stock (1,408 ) — (14,551 ) — — (14,551 ) Exercise of stock options 53 410 — — — 410 Issuance of shares for market-based restricted stock and time-based restricted stock 485 — — — — — Excess tax benefits from stock based compensation — 197 — — — 197 Equity-based compensation expense — 5,179 — — — 5,179 Components of comprehensive income: — Net income — — — 48,455 — 48,455 Translation adjustment — — — — 624 624 Unrealized loss on derivative instruments — — — — (462 ) (462 ) Unamortized pension costs — — — — (1,791 ) (1,791 ) Total comprehensive income — — — 48,455 (1,629 ) 46,826 Balances as of October 1, 2016 70,420 $ 498,676 $ (139,407 ) $ 442,981 $ (2,726 ) $ 799,524 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (in thousands) Common Stock Treasury Stock Retained earnings Accumulated Other Comprehensive Income Shareholders' Equity Shares Amount (As Previously Reported) Balances as of September 27, 2014 76,626 $ 479,116 $ (46,984 ) $ 352,224 $ 2,244 786,600 Issuance of stock for services rendered 83 1,049 — — — 1,049 Repurchase of common stock (6,405 ) — (77,872 ) — — (77,872 ) Exercise of stock options 75 694 — — — 694 Issuance of shares for market-based restricted stock and time-based restricted stock 861 — — — — — Excess tax benefits from stock based compensation — 540 — — — 540 Equity-based compensation expense — 10,940 — — — 10,940 Components of comprehensive income: — Net income — — — 50,639 — 50,639 Translation adjustment — — — — (3,360 ) (3,360 ) Unamortized pension costs — — — — 19 19 Total comprehensive income — — — 50,639 (3,341 ) 47,298 Balances as of October 3, 2015 71,240 $ 492,339 $ (124,856 ) $ 402,863 $ (1,097 ) $ 769,249 (Effect of Restatement) Balances as of September 27, 2014 — — — (9,610 ) — (9,610 ) Issuance of stock for services rendered — — — — — — Repurchase of common stock — — — — — — Exercise of stock options — — — — — — Issuance of shares for market-based restricted stock and time-based restricted stock — — — — — — Excess tax benefits from stock based compensation — — — — — — Equity-based compensation expense — — — — — — Components of comprehensive income: — Net income — — — 1,273 — 1,273 Translation adjustment — — — — — — Unamortized pension costs — — — — — — Total comprehensive income — — — 1,273 — 1,273 Balances as of October 3, 2015 — $ — $ — $ (8,337 ) $ — $ (8,337 ) (As Restated) Balances as of September 27, 2014 76,626 479,116 (46,984 ) 342,614 2,244 776,990 Issuance of stock for services rendered 83 1,049 — — — 1,049 Repurchase of common stock (6,405 ) — (77,872 ) — — (77,872 ) Exercise of stock options 75 694 — — — 694 Issuance of shares for market-based restricted stock and time-based restricted stock 861 — — — — — Excess tax benefits from stock based compensation — 540 — — — 540 Equity-based compensation expense — 10,940 — — — 10,940 Components of comprehensive income: — Net income — — — 51,912 — 51,912 Translation adjustment — — — — (3,360 ) (3,360 ) Unamortized pension costs — — — — 19 19 Total comprehensive income — — — 51,912 (3,341 ) 48,571 Balances as of October 3, 2015 71,240 $ 492,339 $ (124,856 ) $ 394,526 $ (1,097 ) $ 760,912 Fiscal 2017 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 112,011 $ 14,088 126,099 Adjustments to reconcile net income to net cash provided by operating activities: Deferred taxes (17,499 ) 741 (16,758 ) Accounts payable, accrued expenses and other current liabilities 78,254 (14,829 ) 63,425 Net cash provided by operating activities 136,310 — 136,310 Fiscal 2016 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 47,112 $ 1,343 48,455 Deferred taxes (15,530 ) 71 (15,459 ) Accounts payable, accrued expenses and other current liabilities 34,106 (1,414 ) 32,692 Net cash provided by operating activities 68,407 — 68,407 Fiscal 2015 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 50,639 $ 1,273 51,912 Deferred taxes (16,738 ) 67 (16,671 ) Accounts payable, accrued expenses and other current liabilities (32,766 ) (1,340 ) (34,106 ) Net cash provided by operating activities 87,875 — 87,875

RESTRUCTURING (Notes)

RESTRUCTURING (Notes)	12 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING In fiscal 2016, the Company implemented a restructuring program to streamline its international operations and functions as well as to consolidate its organization structure to achieve our cost-reduction, productivity and efficiency initiatives. In fiscal 2017, the Company implemented a restructuring program to reallocate resources with respect to the EA/APMR business unit. As part of this plan, $3.8 million of restructuring related costs, consisting of $3.3 million of severance and $0.5 million of other exit costs have been reflected in the Company’s consolidated financial statements as of and for fiscal 2017. The following table is a summary of activity related to the Company’s restructuring and other charges for fiscal 2017, 2016, and 2015 : Fiscal Year 2017 Activity (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Severance and benefits $ 37 $ 3,273 $ (418 ) $ 2,892 Other exit costs 6,525 38 (4,827 ) 1,736 6,562 3,311 (5,245 ) 4,628 Fiscal Year 2016 Activity (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Severance and benefits $ 1,538 $ 661 $ (2,162 ) $ 37 Other exit costs — 7,983 (1,458 ) 6,525 1,538 8,644 (3,620 ) 6,562 Fiscal Year 2015 Activity (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Severance and benefits $ — $ 1,850 $ (312 ) $ 1,538 (1) Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets. (2) Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Statements of Operations.

BALANCE SHEET COMPONENTS

BALANCE SHEET COMPONENTS	12 Months Ended
	Sep. 30, 2017
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 September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Short term investments, available-for-sale (1) $ 216,000 $ 124,000 Inventories, net: Raw materials and supplies (2) $ 44,239 $ 26,876 Work in process (2) 40,827 24,333 Finished goods (2) 61,596 57,166 146,662 108,375 Inventory reserves (24,639 ) (21,080 ) $ 122,023 $ 87,295 Property, plant and equipment, net: Land $ 2,182 $ — Buildings and building improvements 50,910 34,472 Leasehold improvements 9,882 19,963 Data processing equipment and software (2) 34,700 32,975 Machinery, equipment, furniture and fixtures 68,143 54,730 165,817 142,140 Accumulated depreciation (2) (98,055 ) (91,798 ) $ 67,762 $ 50,342 Accrued expenses and other current liabilities: Wages and benefits $ 47,411 $ 24,248 Accrued customer obligations (3) (As Restated) 52,460 21,483 Commissions and professional fees 8,555 10,908 Deferred rent 1,930 2,920 Severance (4) 3,828 1,296 Other (As Restated) 10,663 10,461 $ 124,847 $ 71,316 (1) All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of September 30, 2017 and October 1, 2016 , fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the years ended 2017 and 2016. (2) Certain balances as at October 1, 2016 relating to Inventories and Property, plant and equipment have been reclassified for comparative purposes. These reclassifications have no impact to the Consolidated Balance Sheets as at October 1, 2016. (3) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations. (4) Includes the restructuring plan discussed in Note 3, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.2 million (as of October 1, 2016: $0.8 million ), and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

BUSINESS COMBINATION (Notes)

BUSINESS COMBINATION (Notes)	12 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	BUSINESS COMBINATIONS Acquisition of Liteq On July 2, 2017, Kulicke and Soffa Holland Holdings B.V. (“KSHH”), the Company's wholly owned subsidiary, entered into a Share Sale and Purchase Agreement (the “Agreement”) with the shareholders of Liteq to purchase all of the outstanding equity interests of Liteq. Liteq is a lithography solutions provider for advanced packaging. The purchase price consists of EUR 25.0 million (approximately $28.6 million ) cash paid at closing and additional potential earn-out payments based on Liteq's cumulative pre-tax earnings and cumulative engineering expenses for fiscal 2018 to 2022. The acquisition expands the Company's presence in the advanced packaging market. The acquisition of Liteq was accounted for in accordance with ASC No. 805, Business Combinations, using the acquisition method. The Company has estimated the preliminary fair value of acquired assets and liabilities as of the date of acquisition based on information available. 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 of July 2, 2018. Any changes in these estimates may have a material impact on our Consolidated Results of Operations or Consolidated Balance Sheets. 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) July 2, 2017 Prepaid expenses and other current assets $ 199 Property, plant and equipment 107 Intangibles 18,060 Goodwill 10,253 Accounts payable (157 ) Accrued expenses and other current liabilities (103 ) Deferred tax liabilities (1,240 ) Total purchase price, net of cash acquired $ 27,119 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, representing developed technology, reflects management’s estimates based on, among other factors, use of established valuation methods. The developed technology was determined using the relief from royalty method, and is amortized over the period of estimated benefit using the straight-line method and the estimated useful lives of ten 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 and includes the value of expected future cash flows of Liteq from expected synergies with our other affiliates and other unidentifiable intangible assets. None of the goodwill recorded as part of the acquisition will be deductible for income tax purposes. In connection with the acquisition of Liteq, the Company recorded deferred tax liabilities relating to the acquired intangible assets, which are 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. For the year ended September 30, 2017, the acquired business contributed a net loss of $1.4 million . During fiscal 2017, the Company incurred $0.3 million of expenses related to the acquisition, which is included within selling, general and administrative expense in the consolidated statements of operations. The following unaudited pro forma information presents the combined results of operations as if the acquisition had been completed on October 3, 2015, 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: Fiscal (in thousands, except for per share information) 2017 As Restated 2016 As Restated Net revenue $ 809,041 $ 627,192 Net income 120,143 42,513 Basic income per common share 1.69 0.60 Diluted income per common share $ 1.67 $ 0.60 Acquisition of Assembléon 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. On September 27, 2016, the escrow due date was extended until the conclusion of a legal proceeding which the Company was indemnified under the share purchase agreement. As of October 1, 2016, $8.7 million (EUR 7.7 million ) was held in escrow . 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. For the year ended October 3, 2015, the acquired business contributed revenue of $59.3 million and net loss of $2.0 million . During fiscal 2015, the Company incurred $0.9 million of expenses related to the acquisition, which is 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: Fiscal (in thousands) 2015 As Restated Net revenue $ 562,754 Net income 46,576 Basic income per common share 0.62 Diluted income per common share 0.62

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill Intangible assets classified as goodwill are not amortized. During fourth quarter of fiscal 2017, the Company recorded goodwill relating to the acquisition of Liteq. For further information on the acquisition of Liteq, please see Note 5. The goodwill established in connection with our acquisitions of Assembléon, Orthodyne and Liteq represents the estimated future economic benefits arising from the assets we acquired that did not qualify to be identified and recognized individually. The goodwill also includes the value of expected future cash flows of Assembléon, Orthodyne and Liteq, expected synergies with our other affiliates and other unidentifiable intangible assets. 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. During the third quarter of the fiscal year ended September 30, 2017 , the Company concluded that a triggering event had occurred in connection with the EA/APMR reporting unit (the former Assembléon) based on the results of an updated long-term financial outlook for the EA/APMR business that was conducted as part of the Company’s strategic review during the third quarter due to the lower demand as compared to forecast. The projection used in the fiscal 2016 annual impairment test had been developed based on the fiscal 2016 actual results, where the actual revenue had exceeded the forecast. This updated outlook projected that the near-term projected cash flows are expected to be lower than previously forecasted due to softer near-term demand in the System-in-package market. Under ASC 350, the Company is required to test its goodwill and intangible assets for impairment annually or when a triggering event has occurred that would indicate it is more likely than not that the fair value of the reporting unit is less than the carrying value including goodwill and intangible assets. Accordingly, the Company performed the first step of the goodwill impairment test for the EA/APMR reporting unit. The Company used a discounted cash flow model to determine the fair value of the EA/APMR reporting unit. The cash flow projections used within the discounted cash flow model were prepared using the forecasted financial results of the reporting unit, which was based upon underlying estimates of the total market size using independent third party industry reports, and market share data developed using the combination of independent third party data and our internal data. Significant assumptions used to determine fair value of the EA/APMR reporting unit include terminal growth rate of 2.5% , cost reduction initiatives including restructuring, working capital, tax rate and a weighted average cost of capital (discount rate) of 10.45% . Following the Company's early adoption of ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment in the third quarter of fiscal 2017, the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment (i.e. Step 2 of the goodwill impairment test) was eliminated. Accordingly, the Company's impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount of the reporting unit exceeds its fair value. Based on the calculation, the Company determined that the carrying amount of the EA/APMR reporting unit exceeded its fair value by $35.2 million , requiring an impairment charge of this amount in the third quarter of fiscal 2017. The goodwill impairment charge, which is a non-cash charge, has been reflected in the Company’s Consolidated Statements of Operations for the fiscal year ended September 30, 2017. In connection with the evaluation of the goodwill impairment in the EA/APMR reporting unit, the Company assessed tangible and intangible assets for impairment prior to performing the first step of the goodwill impairment test. As a result of this analysis, it was determined that there were no impairment charges to record related to these assets for the nine months ended September 30, 2017 . No triggering event had occurred for the wedge bonder reporting unit (the former Orthodyne). During the fourth quarter of fiscal 2017, the Company reorganized its reportable segments into (i) Capital Equipment and (ii) Aftermarket Products and Services ("APS") and realigned our reporting units to reflect the revised reporting structure. As a result of this re-alignment, the Company has five reporting units as of September 30, 2017, with two reporting units within the Capital Equipment reportable segment and three reporting units in the APS reportable segment. Please refer to Note 16, "Segment Information" for additional information on the operating and reportable segments realignment. The Company evaluated goodwill for potential impairment before and after this realignment and determined that the fair value of each component individually and in aggregate exceeded their carrying values. The following table summarizes the Company's recorded goodwill by reportable segments as of September 30, 2017 and October 1, 2016 : (in thousands) Capital Equipment APS Total Balance at October 3, 2015 and October 1, 2016 (1) $ 33,453 $ 47,819 $ 81,272 Acquired in business combination 10,253 — 10,253 Goodwill impairment (13,731 ) (21,476 ) (35,207 ) Balance at September 30, 2017 $ 29,975 $ 26,343 $ 56,318 (1) Balances have been recasted due to the operating and reportable segments realignment. 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 September 30, 2017 and October 1, 2016 : As of Average estimated (dollar amounts in thousands) September 30, 2017 October 1, 2016 useful lives (in years) Developed technology $ 74,080 $ 74,080 7.0 to 15.0 Acquired in business combination 18,060 — Accumulated amortization (41,162 ) (37,969 ) Net developed technology $ 50,978 $ 36,111 Customer relationships $ 36,968 $ 36,968 5.0 to 6.0 Accumulated amortization (27,398 ) (24,455 ) Net customer relationships $ 9,570 $ 12,513 Trade and brand names $ 7,515 $ 7,515 7.0 to 8.0 Accumulated amortization (5,747 ) (5,329 ) Net trade and brand names $ 1,768 $ 2,186 Other intangible assets $ 2,500 $ 2,500 1.9 Accumulated amortization (2,500 ) (2,500 ) Net wedge bonder other intangible assets $ — $ — Net intangible assets $ 62,316 $ 50,810 The following table reflects estimated annual amortization expense related to intangible assets as of September 30, 2017 : As of (in thousands) September 30, 2017 Fiscal 2018 $ 7,892 Fiscal 2019 7,892 Fiscal 2020 7,892 Fiscal 2021 5,684 Fiscal 2022 and thereafter 32,956 Total amortization expense $ 62,316

CASH, CASH EQUIVALENTS, RESTRIC

CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORT-TERM INVESTMENTS	12 Months Ended
	Sep. 30, 2017
Cash and Cash Equivalents [Abstract]
CASH AND CASH EQUIVALENTS	CASH, CASH EQUIVALENTS, RESTRICTED CASH 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, cash equivalents, restricted cash and short-term investments consisted of the following as of September 30, 2017 : As of (dollar amounts in thousands) September 30, 2017 October 1, 2016 Current assets: Cash $ 65,759 $ 118,335 Cash equivalents (1) : Money market funds 232,069 152,961 Time deposits (3) 89,087 133,611 Commercial paper 5,495 19,000 Total cash and cash equivalents $ 392,410 $ 423,907 Restricted Cash (1) $ 530 $ — Total restricted cash $ 530 $ — Short-term investments (1) : Time deposits (3) $ 120,000 $ 124,000 Deposits (2) 96,000 — Total short-term investments $ 216,000 $ 124,000 Total cash, cash equivalents, restricted cash and short-term investments $ 608,940 $ 547,907 (1) Fair value approximates cost basis. (2) Represents deposits that require a notice period of three months for withdrawal. (3) Certain time deposits as at October 1, 2016 have been corrected from cash equivalents to short-term investments for comparative purposes.

EQUITY INVESTMENTS (Notes)

EQUITY INVESTMENTS (Notes)	12 Months Ended
	Sep. 30, 2017
Schedule of Equity Method Investments [Line Items]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	EQUITY INVESTMENTS Equity investments consisted of the following as of September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Equity method investment $ 1,502 $ — In March 2017, the Company made an investment in one of our strategic suppliers which provides the Company with the ability to exercise significant influence over the investment vehicle, in which it lacks controlling financial interest and is not a primary beneficiary. Our share of gains and losses in the equity method investment is recognized on a one-quarter lag, and is reflected as share of results of equity-method investee, net of tax, in the accompanying Consolidated Statements of Operations. During the fiscal year ended September 30, 2017 , the Company recognized $0.2 million gain on equity investment.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Sep. 30, 2017
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 year ended September 30, 2017 . Fair Value Measurements on a Nonrecurring Basis Our non-financial assets such as intangible assets and property, plant equipment are carried at cost unless impairment is deemed to have occurred. Fair Value of Financial Instruments Amounts reported as cash equivalents, short-term investments, accounts receivables, prepaid expenses and other current assets, accounts payable and accrued expenses approximate fair value.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENT (Notes)	12 Months Ended
	Sep. 30, 2017
Derivative financial Instruments [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	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 foreign currencies, primarily in Singapore. The foreign currency exposure of our operating expenses are generally hedged with foreign exchange forward contracts. The Company’s foreign exchange risk management programs include using foreign exchange forward contracts with cash flow hedge accounting designation to hedge exposures to the variability in the U.S.-dollar equivalent of forecasted non-U.S. dollar-denominated operating expenses. These instruments generally mature within twelve 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 Operations as the impact of the hedged transaction. The fair value of derivative instruments on our Consolidated Balance Sheet as of September 30, 2017 and October 1, 2016 is as follows: As of (in thousands) September 30, 2017 October 1, 2016 Notional Amount Fair Value Asset Derivatives (1) Notional Amount Fair Value Liability Derivatives (2) Derivatives designated as hedging instruments: Foreign exchange forward contracts (2) $ 36,404 $ 1,353 $ 28,997 $ 462 Total derivatives $ 36,404 $ 1,353 $ 28,997 $ 462 (1) The fair value of derivative assets is measured using level 2 fair value inputs and is included in prepaid expenses and other current assets on our Consolidated Balance Sheet. (2) The fair value of derivative liabilities is measured using level 2 fair value inputs and is included in accrued expenses and other current liabilities on our Consolidated Balance Sheet. (3) Hedged amounts expected to be recognized to income within the next twelve months. The effect of derivative instruments designated as cash flow hedges in our Consolidated Statements of Operations for the year ended September 30, 2017 and October 1, 2016 was as follows: (in thousands) Fiscal 2017 2016 Foreign exchange forward contract in cash flow hedging relationships: Net gain / (loss) recognized in OCI, net of tax (1) $ 669 $ (566 ) Net loss reclassified from accumulated OCI into income, net of tax (2) $ (1,146 ) $ (104 ) 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 AND OTHER OBLIGATIONS	12 Months Ended
	Sep. 30, 2017
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. As of September 30, 2017 , the financing obligation related to the Building is $16.8 million , which approximates fair value (Level 2). 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 Guarantees On November 22, 2013, the Company obtained a $5.0 million credit facility with Citibank in connection with the issuance of bank guarantees for operational purposes. As of September 30, 2017 , the outstanding amount is $3.2 million . In addition, the Company has other bank guarantees for operational purposes which are secured with corresponding deposits placed with the issuer banks. These amounts are shown as restricted cash in the Consolidated Balance Sheets. 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 an initial term of one year, and has been extended on the same terms by another year until March 20, 2018 . The proceeds of the 2016 Credit Facility may be used for the Company's general corporate purposes. As of September 30, 2017 , there was no outstanding amount under the 2016 Credit Facility and we were in compliance with the covenants described in the 2016 Credit Facility.

SHAREHOLDERS' EQUITY AND EMPLOY

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2017
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 Plans The Company has a 401(k) retirement plan (the “Plan”) for eligible U.S. employees. The Plan allows for employee contributions and matching Company contributions from 4% to 6% based upon terms and conditions of the 401(k) Plan. The following table reflects the Company’s contributions to the Plans during fiscal 2017 and 2016: Fiscal (in thousands) 2017 2016 Cash $ 1,645 $ 1,544 Share Repurchase Program On August 15, 2017 , the Company announced that it fully executed its $100 million share repurchase program (the "Program"), originally announced on August 27, 2014. In addition, the Company announced that its Board of Directors approved a new share repurchase program (the "New Program") that authorizes the repurchase of up to $100 million of the Company’s common shares, from time to time over the three year period ending August 1, 2020. The Company may purchase shares of its common stock through open market and privately negotiated transactions at prices deemed appropriate by management. The Company has entered into a written trading plan under Rule 10b5-1 of the Exchange Act to facilitate repurchases under the New Program. The New Program is effective immediately, may be suspended or discontinued at any time and will be funded using the Company's available cash, cash equivalents and short-term investments. The timing and amount of repurchase transactions under the New Program depend on market conditions as well as corporate and regulatory considerations. During the year ended September 30, 2017 , the Company repurchased a total of 0.9 million shares of common stock at a cost of $18.2 million . The share repurchases were recorded in the periods they were delivered, and the payment of $18.2 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. As of September 30, 2017 , our remaining share repurchase authorization under the New Program was approximately $88.8 million. Accumulated Other Comprehensive Income The following table reflects accumulated other comprehensive income / (loss) reflected on the Consolidated Balance Sheets as of September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Gain from foreign currency translation adjustments $ 2,422 $ 462 Unrecognized actuarial loss on pension plan, net of tax (1,736 ) (2,726 ) Unrealized gain / (loss) on hedging 1,353 (462 ) Accumulated other comprehensive income/(loss) $ 2,039 $ (2,726 ) Equity-Based Compensation The Company has stockholder-approved equity-based employee compensation plans (the “Employee Plans”) and 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 September 30, 2017 , 5.1 million shares of common stock are available for grant to its employees and directors under the 2017 Equity Plan, including previously registered shares that have been carried forward for issuance under the 2009 Equity Plan. • Market-based restricted stock entitles the employee to receive common shares of the Company on the award vesting date if market performance objectives which measure relative total shareholder return (“TSR”) are attained. Relative TSR is calculated based upon the 90 -calendar day average price of the Company's stock as compared to specific peer companies that comprise the 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 fiscal 2017, 2016, and 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 total equity-based compensation expense, which includes restricted stock, stock options and common stock, included in the Consolidated Statements of Operations for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Cost of sales $ 463 $ 421 $ 393 Selling, general and administrative (1) 9,015 3,244 9,127 Research and development 2,244 2,065 2,469 Total equity-based compensation expense $ 11,722 $ 5,730 $ 11,989 (1) The selling, general and administrative expense for fiscal 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 fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Market-based restricted stock $ 3,480 $ (33 ) $ 4,677 Time-based restricted stock 7,492 5,255 6,129 Performance-based restricted stock — (43 ) 131 Stock options — — 3 Common stock 750 551 1,049 Total equity-based compensation expense (1) $ 11,722 $ 5,730 $ 11,989 (1) The equity-based compensation expense for fiscal 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. Equity-Based Compensation: employee market-based restricted stock The following table reflects employee market-based restricted stock activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Unrecognized compensation expense (in thousands) Average remaining service period (in years) Weighted average grant date fair value per share Market-based restricted stock outstanding as of September 27, 2014 1,068 $ 5,271 1.0 Granted 232 $ 16.83 Forfeited or expired (48 ) Vested (674 ) Market-based restricted stock outstanding as of October 3, 2015 578 $ 4,465 1.4 Granted 172 $ 12.26 Forfeited or expired (256 ) Vested (10 ) Market-based restricted stock outstanding as of October 1, 2016 484 $ 2,924 1.0 Granted 388 $ 13.47 Forfeited or expired (3 ) Vested (196 ) Market-based restricted stock outstanding as of September 30, 2017 673 $ 6,204 1.4 The following table reflects the assumptions used to calculate compensation expense related to the Company’s market-based restricted stock issued during fiscal 2017, 2016, and 2015 : Fiscal 2017 2016 2015 Grant Price $ 12.51 $ 9.58 $ 14.02 Expected dividend yield N/A N/A N/A Expected stock price volatility 30.39 % 30.85 % 35.48 % Risk-free interest rate 0.96 % 0.89 % 0.89 % Equity-Based Compensation: employee time-based restricted stock The following table reflects employee time-based restricted stock activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Unrecognized compensation expense (in thousands) Average remaining service period (in years) Weighted average grant date fair value per share Time-based restricted stock outstanding as of September 27, 2014 1,057 $ 6,720 1.4 Granted 484 $ 14.06 Forfeited or expired (29 ) Vested (663 ) Time-based restricted stock outstanding as of October 3, 2015 849 $ 7,054 1.6 Granted 597 $ 9.66 Forfeited or expired (85 ) Vested (346 ) Time-based restricted stock outstanding as of October 1, 2016 1,015 $ 6,440 1.5 Granted 715 $ 13.32 Forfeited or expired (50 ) Vested (600 ) Time-based restricted stock outstanding as of 30 September 2017 1,080 $ 7,770 1.5 Equity-Based Compensation: employee performance-based restricted stock The following table reflects employee performance-based restricted stock activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Unrecognized compensation expense (in thousands) Average remaining service period (in years) Performance-based restricted stock outstanding as of September 27, 2014 57 $ 419 3.2 Granted — Performance-based restricted stock outstanding as of October 3, 2015 57 $ 285 2.2 Granted — Forfeited or expired (29 ) Vested (28 ) Performance-based restricted stock outstanding as of October 1, 2016 — — 0 Granted — Forfeited or expired — Vested — Performance-based restricted stock outstanding as of September 30, 2017 — $ — — The following table reflects employee stock option activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Weighted average exercise price Average remaining contractual life (in years) Aggregate intrinsic value (in thousands) Options outstanding as of September 27, 2014 220 $ 8.14 Exercised (45 ) $ 8.58 $ 282 Forfeited or expired (28 ) $ 7.25 Options outstanding as of October 3, 2015 147 $ 8.18 Exercised (53 ) $ 5.40 $ 330 Forfeited or expired (4 ) $ 9.00 Options outstanding as of October 1, 2016 90 $ 8.41 Exercised (61 ) $ 8.31 $ 531 Forfeited or expired (13 ) $ 8.50 Options outstanding as of September 30, 2017 16 $ 8.73 0.3 $ 200 Options vested and expected to vest as of September 30, 2017 16 $ 8.73 0.3 $ 200 Options exercisable as of September 30, 2017 16 $ 8.73 0.3 In the money exercisable options as of September 30, 2017 16 $ 200 Intrinsic value of stock options exercised is determined by calculating the difference between the market value of the Company's stock price at the time an option is exercised and the exercise price, multiplied by the number of shares. The intrinsic value of stock options outstanding and stock options exercisable is determined by calculating the difference between the Company's closing stock price on the last trading day of fiscal 2017 and the exercise price of in-the-money stock options, multiplied by the number of underlying shares. During fiscal 2017, the Company received $0.5 million in cash from the exercise of employee and non-employee director stock options. As of September 30, 2017 , there were no unvested employee stock options. The following table reflects outstanding and exercisable employee stock options as of September 30, 2017 : Options Outstanding Options Exercisable Range of exercise prices Options outstanding (in thousands) Weighted average remaining contractual life (in years) Weighted average exercise price Options exercisable (in thousands) Weighted average exercise price 8.64 - 8.74 16 0.3 $ 8.73 16 $ 8.73 Equity-Based Compensation: non-employee directors The 2017 Equity Plan provides for the grant of common shares to each non-employee director upon initial election to the board and on the first business day of each calendar quarter while serving on the board. The grant to a non-employee director upon initial election to the board is that number of common shares closest in value to, without exceeding, $120,000 . The quarterly grant to a non-employee director upon the first business day of each calendar year quarter is that number of common shares closest in value to, without exceeding, $32,500 . The following table reflects shares of common stock issued to non-employee directors and the corresponding fair value for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Number of common shares issued 45 50 83 Fair value based upon market price at time of issue $ 750 $ 551 $ 1,049 The following table reflects non-employee director stock option activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Weighted average exercise price Average remaining contractual life (in years) Aggregate intrinsic value (in thousands) Options outstanding as of September 27, 2014 55 $ 10.22 $ 225 Exercised (30 ) $ 10.19 Forfeited or expired (5 ) $ 6.48 Options outstanding as of October 3, 2015 20 $ 11.20 $ 225 Exercised — $ — Forfeited or expired (20 ) $ 11.00 Options outstanding as of October 1, 2016 — $ — — $ — Exercised — $ — Forfeited or expired — $ — Options outstanding as of September 30, 2017 — $ — — $ — Options vested and expected to vest as of September 30, 2017 — $ — — $ — Options exercisable as of September 30, 2017 — $ — — In the money exercisable options as of September 30, 2017 — $ — No non-employee director stock options were granted during fiscal 2017, 2016, and 2015 . Pension Plan The following table reflects the Company's defined benefits pension obligations as of September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Switzerland pension obligation $ 1,951 $ 2,393 Taiwan pension obligation 967 925 Total pension obligation $ 2,918 $ 3,318 Other Plans Some of the Company's other foreign subsidiaries have retirement plans that are integrated with and supplement the benefits provided by laws of the various countries. These other plans are not required to report nor do they determine the actuarial present value of accumulated benefits or net assets available for plan benefits as they are defined contribution plans.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Sep. 30, 2017
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 fiscal 2017, 2016, and 2015 : Fiscal (in thousands, except per share) 2017 As Restated 2016 As Restated 2015 As Restated Basic Diluted Basic Diluted Basic Diluted NUMERATOR: Net income $ 126,099 $ 126,099 $ 48,455 $ 48,455 $ 51,912 $ 51,912 DENOMINATOR: Weighted average shares outstanding - Basic 70,906 70,906 70,477 70,477 75,414 75,414 Stock options 19 32 70 Time-based restricted stock 592 274 175 Market-based restricted stock 546 58 — Weighted average shares outstanding - Diluted 72,063 70,841 75,659 EPS: Net income per share - Basic $ 1.78 $ 1.78 $ 0.69 $ 0.69 $ 0.69 $ 0.69 Effect of dilutive shares $ (0.03 ) $ (0.01 ) $ — Net income per share - Diluted $ 1.75 $ 0.68 $ 0.69

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table reflects income or losses from continuing operations by location, the provision for income taxes and the effective tax rate for fiscal 2017, 2016, and 2015 : Fiscal (dollar amounts in thousands) 2017 As Restated 2016 As Restated 2015 As Restated United States operations $ (4,114 ) $ (12,600 ) $ 4,178 Foreign operations 122,629 68,764 34,867 Income from operations before tax 118,515 56,164 39,045 Income tax (benefit) / expenses $ (7,394 ) $ 7,709 $ (12,867 ) Effective tax rate (6.2 )% 13.7 % (33.0 )% The following table reflects the provision for income taxes from continuing operations for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Current: Federal $ (3,975 ) $ 871 $ 1,459 State 64 53 76 Foreign 13,290 21,841 4,707 Deferred: Federal (15,374 ) (13,423 ) (20,250 ) State 40 12 (10 ) Foreign (1,439 ) (1,645 ) 1,151 Provision for income taxes $ (7,394 ) $ 7,709 $ (12,867 ) The following table reflects the difference between the provision for income taxes and the amount computed by applying the statutory federal income tax rate for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Computed income tax expense based on U.S. statutory rate $ 41,358 $ 19,658 $ 13,666 Effect of earnings of foreign subsidiaries subject to different tax rates (22,832 ) (7,584 ) (6,344 ) Benefits from foreign approved enterprise zones (23,294 ) (8,701 ) (6,016 ) Benefits from research and development tax credits (1,859 ) (2,839 ) (4,090 ) Benefits from foreign tax credits (26,119 ) — — Change in permanent reinvestment assertion — (9,696 ) (19,704 ) Tax impact on restructuring — 4,238 — Tax audit settlement — 4,889 — Effect of permanent items 778 (2,274 ) 1,822 Non-deductible goodwill impairment 8,805 — — Deferred taxes not benefited 6,458 3,585 2,634 Foreign operations (withholding taxes, deferred taxes on unremitted earnings, US taxation of foreign earnings) 6,039 4,981 4,904 Reserve for uncertain tax positions 2,936 208 886 State income tax expense (net of federal benefit) 60 996 (1,543 ) Other, net 276 248 918 Provision for income taxes $ (7,394 ) $ 7,709 $ (12,867 ) During fiscal 2017, the Company elected to adopt the foreign tax credit for its U.S. federal tax return filings. As a result of this election, the Company has amended its U.S. tax returns from 2006 through 2015, filed its 2016 return on the same basis, and accrued the benefit for 2017. In fiscal 2015, the Company implemented a restructuring plan to streamline its international operations and functions resulting in a change in its permanent reinvestment assertion outside the United States. In fiscal 2016, the Company continued to execute on the restructuring plan and approximately $9.7 million of deferred tax liability was reversed and recorded as a tax benefit due to the change in its permanent reinvestment assertion. As part of the plan, the Company also recorded restructuring related tax expense of approximately $4.2 million for transfers and exchanges of certain foreign subsidiaries in an effort to streamline its international operations and functions. We consider the earnings of certain foreign subsidiaries to be permanently reinvested outside the United States. We have not recorded a deferred tax liability for U.S. federal income taxes of approximately $627.0 million of undistributed earnings. Determination of the amount of unrecognized deferred tax liability related to these earnings is not practicable, with the exception of certain foreign subsidiaries where we continue to retain a deferred tax liability for foreign withholding taxes of approximately $21.0 million , as those earnings may be distributed to its foreign parent company. Undistributed earnings of approximately $0.5 million are not considered to be permanently reinvested outside the United States. As of September 30, 2017 , the Company has provided a deferred tax liability of approximately $0.2 million for withholding taxes associated with future repatriation of earnings for certain subsidiaries to the United States. The following table reflects the net deferred tax balance, composed of the tax effects of cumulative temporary differences for fiscal 2017 and 2016 : Fiscal (in thousands) 2017 As Restated 2016 As Restated Inventory reserves $ 589 $ 546 Stock options 422 647 Other accruals and reserves 7,857 5,305 Domestic tax credit carryforwards 17,635 8,011 Net operating loss carryforwards 35,937 31,817 $ 62,440 $ 46,326 Valuation allowance $ (29,614 ) $ (27,381 ) Total long-term deferred tax asset $ 32,826 $ 18,945 Foreign withholding tax on undistributed earnings $ 20,945 $ 20,119 Fixed and intangible assets 11,262 9,333 Total long-term deferred tax liability $ 32,207 $ 29,452 Total net deferred tax asset / (liability) $ 619 $ (10,507 ) Reported as Deferred tax asset $ 27,771 $ 16,822 Deferred tax liability 27,152 27,329 Total net deferred tax asset / (liability) $ 619 $ (10,507 ) As of September 30, 2017 , the Company has foreign net operating loss carryforwards of $95.8 million , domestic state net operating loss carryforwards of $165.8 million , federal tax credit carryforwards of $24.3 million , and state tax credit carryforwards of $4.9 million that can reduce future taxable income. These carryforwards can be utilized in the future, prior to expiration of certain carryforwards in fiscal years 2017 through 2035 with the exception of certain credits and foreign net operating losses that have no expiration date. Pennsylvania tax law limits the time during which carryforwards may be applied against future taxes and also limits the utilization of domestic state net operating loss carryforwards to $5.0 million annually, but recent developments may change this amount in future years. The Company has recorded a valuation allowance against domestic state tax attributes and certain foreign tax attributes. The Company continues to evaluate the realizability of all of its net deferred tax assets at each reporting date and records a benefit for deferred tax assets to the extent it has projected future taxable income or deferred tax liabilities that provide a source of future income to benefit the deferred tax asset. As a result of this analysis, the Company continues to maintain a valuation allowance against a majority of its state deferred tax assets as the realization of these assets is not more likely than not given uncertainty of future apportioned earnings in these jurisdictions. The beginning and ending balances of the Company's unrecognized tax benefits are reconciled below for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Unrecognized tax benefit, beginning of year $ 7,453 $ 7,101 $ 7,192 Additions for tax positions, current year 3,657 519 — Additions for tax positions, prior year 1,834 827 5,140 Reductions for tax positions, prior year (882 ) (994 ) (5,231 ) Unrecognized tax benefit, end of year $ 12,062 $ 7,453 $ 7,101 Approximately $11.2 million of the $12.1 million of unrecognized tax benefit as of September 30, 2017 , if recognized, would impact the Company's effective tax rate. The Company recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. The Company's future effective tax rate would be affected if earnings were lower than anticipated in countries where it is subjected to lower statutory rates and higher than anticipated in countries where it is subjected to 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. We cannot practicably estimate the financial outcomes of these examinations. The Company files U.S. federal income tax return, as well as income tax returns in various state and foreign jurisdictions. The U.S. Internal Revenue Service is currently examining the fiscal years 2006 and 2015, and all years prior to fiscal 2006 are closed. For most state tax returns, tax years following fiscal 2001 remain subject to examination as a result of the generation of net operating loss carry-forwards. In the foreign jurisdictions where the Company files income tax returns, the statutes of limitations with respect to these jurisdictions vary from jurisdiction to jurisdiction and range from 4 to 6 years. The Company is currently under income tax examination by tax authorities in certain foreign jurisdictions. The Company believes that adequate provisions have been made for any adjustments that may result from tax examinations. As a result of committing to certain capital investments and employment levels, income from operations in Singapore and Malaysia is subject to reduced tax rates. In connection with Singapore operations, the Company has been granted a decreased effective tax rate of five percent in that jurisdiction until February 1, 2020 subject to the fulfillment of certain continuing conditions. In fiscal 2017, 2016, and 2015 , the preferential rate reduced income tax expense by approximately $23.3 million or $0.32 per share, $8.7 million or $0.12 per share and $6.0 million or $0.08 per share, respectively.

OTHER FINANCIAL DATA (Notes)

OTHER FINANCIAL DATA (Notes)	12 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
OTHER FINANCIAL DATA	OTHER FINANCIAL DATA The following table reflects other financial data for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Incentive compensation expense $ 29,612 $ 14,661 $ 10,768 Rent expense $ 5,071 $ 5,901 $ 5,006 Warranty and retrofit expense (As Restated) $ 13,740 $ 11,557 $ 9,952

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Reportable segments are defined as components of an enterprise that engage in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and to assess performance. The Company's Chief Executive Officer is the Company's chief operating decision maker. The chief operating decision-maker does not review discrete asset information. During the fourth quarter of fiscal 2017, we reorganized our reporting structure into two reportable segments consisting of: (i) Capital Equipment; and (ii) APS. As a result of this re-alignment, the Company has aggregated twelve operating segments as of September 30, 2017, with six operating segments within the Capital Equipment reportable segment and six operating segments in the APS reportable segment. Subsequently, we have recasted financial results for fiscal years 2017, 2016 and 2015 based on the revised segment structure. The change in the segments was a result of changes to our organizational structure initiated during the fourth quarter of fiscal 2017 to streamline business operations to improve profitability and competitiveness and reflects a change in the manner in which our chief operating decision maker reviews information to assess our performance and make decisions about resource allocation. As part of these actions, we transitioned to a new internal management structure whereby the operating management responsible for tools used to assemble semiconductor devices, including integrated circuits (“ICs”), high and low powered discrete devices, light-emitting diodes (“LEDs”) and power modules, services, spares, maintenance, repair and upgrading operating segments was brought under common leadership in the APS segment. The restructuring actions were completed during the fourth quarter of fiscal year 2017. Subsequent to the reorganization, the Capital Equipment segment comprises of the manufacturing and selling of ball bonders, wafer level bonders, wedge bonders, advanced packaging and electronic assembly solutions to semiconductor device manufacturers, IDMs, OSATs, other electronics manufacturers and automotive electronics suppliers. Our prior period reportable segment information has been recasted to reflect the current segment structure and conform to the current period presentation. The following table reflects operating information by segment for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Net revenue: Capital Equipment $ 651,934 $ 488,925 $ 411,099 APS 157,107 138,267 125,372 Net revenue 809,041 627,192 536,471 Income from operations: Capital Equipment (1) 107,115 33,484 12,454 APS (2) 5,968 20,469 26,137 Income from operations $ 113,083 $ 53,953 $ 38,591 (1) Includes the restructuring expenses as discussed in Note 3, of $2.4 million , $6.2 million and $1.5 million for the years ended 2017, 2016 and 2015 respectively. (2) Includes the restructuring expenses as discussed in Note 3, of $0.9 million , $2.4 million and $0.4 million for the years ended 2017, 2016 and 2015 respectively The following tables reflect capital expenditures, depreciation and amortization expense by segment for fiscal 2017, 2016 and 2015. Fiscal (in thousands) 2017 2016 2015 Capital expenditures: Capital Equipment $ 14,415 $ 3,111 $ 6,592 APS 11,273 3,190 2,927 Capital expenditures $ 25,688 $ 6,301 $ 9,519 Fiscal (in thousands) 2017 2016 2015 Depreciation expense: Capital Equipment $ 6,306 $ 6,012 $ 6,075 APS 3,397 3,557 3,014 Depreciation expense $ 9,703 $ 9,569 $ 9,089 Fiscal (in thousands) 2017 2016 2015 Amortization expense: Capital Equipment $ 2,841 $ 2,760 $ 4,291 APS 3,713 3,901 5,592 Amortization expense $ 6,554 $ 6,661 $ 9,883 Geographical information The following tables reflect destination sales to unaffiliated customers by country and long-lived assets by country for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 China $ 323,803 $ 211,448 $ 169,557 Taiwan 100,738 129,128 56,610 Korea 73,410 70,593 40,687 Malaysia 72,329 42,368 48,825 United States 57,728 47,806 47,220 Philippines 25,165 8,272 42,575 Japan 21,224 28,256 31,413 All other 134,644 89,321 99,584 Total destination sales to unaffiliated customers $ 809,041 $ 627,192 $ 536,471 Fiscal (in thousands) 2017 2016 2015 Long-lived assets: United States $ 43,440 $ 18,570 $ 7,429 Singapore 31,553 33,286 36,754 China 11,148 7,459 7,386 Israel 4,549 4,810 3,701 All other 6,899 5,295 3,084 Total long-lived assets $ 97,589 $ 69,420 $ 58,354

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Notes)	12 Months Ended
	Sep. 30, 2017
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, including product part replacement, freight charges and related labor costs expected to be incurred to correct product failures during the warranty period. The following table reflects the reserve for product warranty activity for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Reserve for warranty, beginning of period $ 12,544 $ 10,632 $ 11,659 Addition from business combination — — 547 Provision for warranty 11,743 11,553 9,759 Utilization of reserve (10,491 ) (9,641 ) (11,333 ) Reserve for warranty, end of period $ 13,796 $ 12,544 $ 10,632 Other Commitments and Contingencies The following table reflects obligations not reflected on the Consolidated Balance Sheet as of September 30, 2017 : Payments due by fiscal year (in thousands) Total 2018 2019 2020 2021 thereafter Inventory purchase obligation (1) $ 106,084 $ 106,084 $ — $ — $ — $ — Operating lease obligations (2) 19,958 3,781 2,879 2,556 1,841 8,901 Total $ 126,042 $ 109,865 $ 2,879 $ 2,556 $ 1,841 $ 8,901 (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 September 30, 2017 , we recorded a financing obligation related to the Building of $16.8 million (see Note 11 above). The financing obligation is not reflected in the table above. Concentrations The following tables reflect significant customer concentrations as a percentage of net revenue for fiscal 2017, 2016, and 2015 : Fiscal 2017 2016 2015 Haoseng Industrial Co., Ltd 10.1 % 11.5 % * * Represents less than 10% of net revenue The following table reflects significant customer concentrations as a percentage of total accounts receivable as of September 30, 2017 and October 1, 2016 : As of September 30, 2017 October 1, 2016 Haoseng Industrial Co., Ltd 26.2 % 20.8 %

SELECTED QUARTERLY FINANCIAL RE

SELECTED QUARTERLY FINANCIAL RESULTS (Notes)	12 Months Ended
	Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY FINANCIAL RESULTS	SELECTED QUARTERLY FINANCIAL DATA (unaudited) Presented below is a summary of the unaudited quarterly financial information for fiscal 2017 and 2016 (in thousands, except per share amounts). See Note 2 — "Restatement of Consolidated Financial Statements" for further discussion of the impact of the restatement on quarterly data as indicated below. Fiscal 2017 for the Quarter Ended (As Previously Reported) (in thousands, except per share amounts) December 31 April 1 July 1 September 30 Fiscal 2017 Net revenue $ 149,639 $ 199,613 $ 243,897 $ 215,892 $ 809,041 Gross profit 68,318 90,291 111,698 104,739 375,046 Income from operations 17,281 32,605 11,464 36,904 98,254 Income tax expense / (benefit) 2,608 4,882 (17,867 ) 2,242 (8,135 ) Net income $ 15,583 $ 29,041 $ 30,811 $ 36,576 $ 112,011 Net income per share (1) : Basic $ 0.22 $ 0.41 $ 0.43 $ 0.52 $ 1.58 Diluted $ 0.22 $ 0.40 $ 0.43 $ 0.51 $ 1.55 Weighted average shares outstanding: Basic 70,854 70,964 71,063 70,742 70,906 Diluted 71,763 72,270 72,483 72,071 72,063 Effect of Restatement Net revenue $ — $ — $ — $ — $ — Gross profit 109 1,972 2,306 2,661 7,048 Income from operations 1,778 3,898 4,208 4,945 14,829 Income tax expense / (benefit) (35 ) 269 210 297 741 Net income $ 1,813 $ 3,629 $ 3,997 $ 4,649 $ 14,088 Net income per share (1) : Basic $ 0.03 $ 0.05 $ 0.06 $ 0.06 $ 0.20 Diluted $ 0.03 $ 0.05 $ 0.06 $ 0.06 $ 0.20 Weighted average shares outstanding: Basic 70,854 70,964 71,063 70,742 70,906 Diluted 71,763 72,270 72,483 72,071 72,063 Fiscal 2017 for the Quarter Ended (As Restated) Net revenue $ 149,639 $ 199,613 $ 243,897 $ 215,892 $ 809,041 Gross profit 68,427 92,263 114,004 107,400 382,094 Income from operations 19,059 36,503 15,672 41,849 113,083 Income tax expense / (benefit) 2,573 5,151 (17,657 ) 2,539 (7,394 ) Net income $ 17,396 $ 32,670 $ 34,808 $ 41,225 $ 126,099 Net income per share (1) : Basic $ 0.25 $ 0.46 $ 0.49 $ 0.58 $ 1.78 Diluted $ 0.24 $ 0.45 $ 0.48 $ 0.57 $ 1.75 Weighted average shares outstanding: Basic 70,854 70,964 71,063 70,742 70,906 Diluted 71,763 72,270 72,483 72,071 72,063 Fiscal 2016 for the Quarter Ended (As Previously Reported) (in thousands, except per share amounts) January 2 April 2 July 2 October 1 Fiscal 2016 Net revenue $ 108,534 $ 156,400 $ 216,414 $ 145,844 $ 627,192 Gross profit 50,421 69,647 100,040 66,621 286,729 Income from operations (1,705 ) 11,709 38,622 3,913 52,539 Income tax (benefit) / expense (1,265 ) 7,045 7,519 (5,661 ) 7,638 Net (loss)/income $ (91 ) $ 5,089 $ 31,785 $ 10,329 $ 47,112 Net income per share (1) : Basic $ — $ 0.07 $ 0.45 $ 0.15 $ 0.67 Diluted $ — $ 0.07 $ 0.45 $ 0.15 $ 0.67 Weighted average shares outstanding: Basic 70,738 70,389 70,379 70,404 70,477 Diluted 70,738 70,634 70,843 71,017 70,841 Effect of Restatement Net revenue $ — $ — $ — $ — $ — Gross profit (1,926 ) (1,902 ) (484 ) (1,381 ) (5,693 ) Income from operations (295 ) (48 ) 1,240 517 1,414 Income tax (benefit) / expense (47 ) (67 ) 100 85 71 Net (loss)/income $ (249 ) $ 20 $ 1,140 $ 432 $ 1,343 Net income per share (1) : Basic $ — $ — $ 0.02 $ 0.01 $ 0.02 Diluted $ — $ — $ 0.02 $ 0.01 $ 0.02 Weighted average shares outstanding: Basic 70,738 70,389 70,379 70,404 70,477 Diluted 70,738 70,634 70,843 71,017 70,841 Fiscal 2016 for the Quarter Ended (As Restated) Net revenue $ 108,534 $ 156,400 $ 216,414 $ 145,844 $ 627,192 Gross profit 48,495 67,745 99,556 65,240 281,036 Income from operations (2,000 ) 11,661 39,862 4,430 53,953 Income tax (benefit) / expense (1,312 ) 6,978 7,619 (5,576 ) 7,709 Net (loss)/income $ (340 ) $ 5,109 $ 32,925 $ 10,761 $ 48,455 Net income per share (1) : Basic $ — $ 0.07 $ 0.47 $ 0.15 $ 0.69 Diluted $ — $ 0.07 $ 0.46 $ 0.15 $ 0.68 Weighted average shares outstanding: Basic 70,738 70,389 70,379 70,404 70,477 Diluted 70,738 70,634 70,843 71,017 70,841 (1) EPS for the year may not equal the sum of quarterly EPS due to changes in weighted share calculations.

SUBSEQUENT EVENTS (Notes)

SUBSEQUENT EVENTS (Notes)	12 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	SUBSEQUENT EVENTS On October 12, 2017 , the Company entered into foreign exchange forward contracts with notional amounts of $12.7 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 twelve months

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Oct. 01, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts	KULICKE AND SOFFA INDUSTRIES, INC. Schedule II-Valuation and Qualifying Accounts Fiscal 2017: Beginning of period Charged to Costs and Expenses Other Additions Other Deductions End of period Allowance for doubtful accounts $ 506 $ (136 ) $ — $ (291 ) (1) $ 79 Inventory reserve $ 21,080 $ 10,925 $ — $ (7,366 ) (2) $ 24,639 Valuation allowance for deferred taxes $ 27,381 $ — (3) $ 2,233 $ — $ 29,614 Fiscal 2016: Allowance for doubtful accounts $ 621 $ (115 ) $ — $ — (1) $ 506 Inventory reserve $ 19,073 $ 6,676 $ — $ (4,669 ) (2) $ 21,080 Valuation allowance for deferred taxes $ 23,128 $ 563 (3) $ 3,690 $ — $ 27,381 Fiscal 2015: Allowance for doubtful accounts $ 143 $ 478 $ — $ — (1) $ 621 Inventory reserve $ 13,863 $ 3,978 $ 7,696 $ (6,464 ) (2) $ 19,073 Valuation allowance for deferred taxes $ 24,624 $ — (3) $ — $ (1,496 ) $ 23,128 (1) Represents write-offs of specific accounts receivable. (2) Sale or scrap of previously reserved inventory. (3) Reflects increase/decrease in the valuation allowance primarily associated with the Company's U.S. and foreign net operating losses and other deferred tax assets.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	12 Months Ended
	Sep. 30, 2017
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.
Fiscal Year	Fiscal Year Each of the Company's first three fiscal quarters ends 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. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks. The 2017, 2016, and 2015 fiscal years ended on September 30, 2017 , October 1, 2016 and October 3, 2015 , respectively.
Nature of Business	Nature of Business The Company designs, manufactures and sells capital equipment and 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, integrated 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, 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 the Company's 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 September 30, 2017 and October 1, 2016 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 tools to a relatively small number of large manufacturers in a highly concentrated industry. Write-offs of uncollectible accounts have historically not been significant; however, the Company 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.
Derivatives, Methods of Accounting, Hedging Derivatives [Policy Text Block]	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. The instruments, which have maturities of up to twelve months, are recorded at fair value and are included in prepaid expenses and other current assets, or 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 operations 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 September 30, 2017 and October 1, 2016 , 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 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, equipment, furniture and fittings 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. Land is not depreciated.
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 fiscal years ended September 30, 2017 and October 1, 2016 , no "triggering" events occurred.
Accounting for Impairment of Goodwill	Accounting for Impairment of Goodwill The Company operates two reportable segments: Capital Equipment and APS. Goodwill was recorded for the acquisitions of Orthodyne Electronics Corporation ("Orthodyne"), Assembléon B.V. ("Assembléon") and Liteq B.V. ("Liteq") in fiscal 2009, 2015 and 2017, respectively. ASC No. 350, Intangibles-Goodwill and Other ("ASC 350") requires goodwill and 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. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance eliminates the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance the goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount of the reporting unit exceeds its fair value, although it cannot exceed the total amount of goodwill allocated to that reporting unit. This ASU will be effective for us beginning in our first quarter of 2021 and early adoption is permitted. During the third quarter of 2017, we elected to prospectively adopt ASU2017-04. This eliminates the requirement to perform step 2 of the goodwill impairment test. In fiscal 2017 and 2016, the Company chose to bypass the qualitative assessment and proceed directly to performing the quantitative evaluation of the fair value of the reporting unit, to compare against the carrying value of the reporting unit. 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. 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 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. Services revenue is generally recognized over the period that the services are provided. 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 that 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 balance sheet 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 examination solely based on its technical merit. 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, including resolution of related appeals or litigation processes, if any. The Financial Accounting Standards Board ("FASB") has issued Accounting Standard Update ("ASU") 2015-17, Income Taxes (Topic 740), regarding 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. 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.
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 other convertible instruments 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	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 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 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 Restricted Cash In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force). This update requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. This ASU will be effective for us beginning in our first quarter of 2019. Early adoption is permitted beginning in our first quarter of fiscal 2018. We do not expect the adoption of the ASU itself to have a material impact on our financial statements. We are currently evaluating the timing of the adoption of this ASU. Income Taxes In October 2016, the FASB issued ASU 2016-16, Accounting for Income Taxes: Intra-Entity Asset Transfers of Assets Other than Inventory. The new guidance requires the tax effects of intercompany transactions (other than transfers of inventory) to be recognized currently. The new guidance will be effective for public business entities in fiscal years beginning after December 15, 2017 (our fiscal 2019), including interim periods within those years, with an option to early adopt. The modified retrospective approach will be required for transition to the new guidance, with a cumulative-effect adjustment recorded in retained earnings as of the beginning of the period of adoption. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. However, the ultimate impact of adopting this ASU will depend on the balance of intellectual property transferred between our subsidiaries as of the adoption date. We are currently evaluating the timing of the adoption of this ASU. Stock Compensation 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 fiscal 2018. In the year of adoption, the Company anticipates we will recognize unrealized excess tax benefits of $5.4 million in retained earnings. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting. This ASU specifies the modification accounting applicable to any entity which changes the terms or conditions of a share-based payment award. This ASU will be effective for us beginning in our first quarter of fiscal 2019. Early adoption is permitted. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. Leases 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 leases classified as operating leases under current GAAP. This ASU will be effective for us beginning in our first quarter of fiscal 2020 and early adoption is permitted. The adoption of this ASU will result in an increase to our consolidated balance sheets for these right of use assets and corresponding liabilities. However, the ultimate impact of adopting this ASU will depend on the Company's lease portfolio as of the adoption date. We are currently evaluating the timing and other effects of the adoption of this ASU on our financial statements. Financial Instruments In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”), which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU replaces the impairment methodology in current GAAP, which delays recognition of credit losses until it is probable a loss has been incurred, with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. This ASU will be effective for us beginning in our first quarter of fiscal 2020. Early adoption is permitted beginning in our first quarter of 2019. We are currently evaluating the impact of the adoption of this ASU on our financial statements. Derivatives and Hedging In August 2017, the FASB issued ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities (Topic 815). The new guidance expands and refines hedge accounting for both financial and non-financial risks. The new guidance also modifies disclosure requirements for hedging activities. The new guidance will be effective for us beginning in our first quarter of fiscal 2020, and early adoption is permitted in any interim period. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements as well as whether to adopt the new guidance early. Business Combinations In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The new guidance provides a new framework for determining whether business development transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU will be effective for us beginning in our first quarter of 2019. Earlier application is permitted for acquisition or derecognition events that occurred prior to issuance date or effective date of the guidance only when the transaction has not been reported in financial statements that have been issued or made available for issuance. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. We are currently evaluating the timing of the adoption of this ASU. Intangibles—Goodwill and Other In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The new guidance eliminates the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance the goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount of the reporting unit exceeds its fair value, although it cannot exceed the total amount of goodwill allocated to that reporting unit. During the third quarter of 2017, we elected to prospectively adopt ASU2017-04. Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU addresses the classification of certain specific cash flow issues including debt prepayment or extinguishment costs, settlement of certain debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of certain insurance claims and distributions received from equity method investees. This ASU will be effective for us beginning in our first quarter of 2019 and early adoption is permitted. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. Subsequently, the FASB has issued the following standards related to ASU 2014-09: ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (“ASU 2016-08”); ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing (“ASU 2016-10”); ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients (“ASU 2016-12”); and ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers (“ASU 2016-20”). The Company must adopt ASU 2016-08, ASU 2016-10, ASU 2016-12 and ASU 2016-20 with ASU 2014-09 (collectively, the “new revenue standards”). The new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The new standard is effective for annual reporting periods beginning after December 15, 2017. The new standard permits companies to early adopt the new standard, but not before annual reporting periods beginning after December 15, 2016. The Company will not early adopt the new standard and therefore the new standard will be effective for the Company in the first quarter of its fiscal 2019. We have made progress in our review of the impact of this guidance on revenue related activities, and are monitoring additional changes, modifications, clarifications or interpretations undertaken by the FASB. We do not expect the adoption of this ASU itself to have a material impact on our financial statements. However, the ultimate impact of adopting this ASU will depend on the Company's revenue portfolio as of the adoption date.

RESTATEMENT OF CONSOLIDATED F29

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	As of September 30, 2017 As Previously Reported Effect of Restatement As Restated Accrued expenses and other current liabilities 132,314 (7,467 ) 124,847 Total current liabilities 200,448 (7,467 ) 192,981 Deferred income taxes 26,779 373 27,152 TOTAL LIABILITIES $ 258,171 $ (7,094 ) $ 251,077 Retained earnings 561,986 7,094 569,080 TOTAL SHAREHOLDERS' EQUITY $ 912,936 $ 7,094 $ 920,030 As of October 1, 2016 As Previously Reported Effect of Restatement As Restated Accrued expenses and other current liabilities 63,954 7,362 71,316 Total current liabilities 118,597 7,362 125,959 Deferred income taxes 27,697 (368 ) 27,329 TOTAL LIABILITIES $ 175,926 $ 6,994 $ 182,920 Retained earnings 449,975 (6,994 ) 442,981 TOTAL SHAREHOLDERS' EQUITY $ 806,518 $ (6,994 ) $ 799,524 Fiscal 2017 As Previously Reported Effect of Restatement As Restated Cost of sales 433,995 (7,048 ) 426,947 Gross profit 375,046 7,048 382,094 Selling, general and administrative 141,382 (7,781 ) 133,601 Operating expenses 276,792 (7,781 ) 269,011 Income from operations 98,254 14,829 113,083 Income from operations before income taxes 103,686 14,829 118,515 Income tax benefit (8,135 ) 741 (7,394 ) Net income $ 112,011 $ 14,088 $ 126,099 Net income per share: Basic $ 1.58 $ 0.20 $ 1.78 Diluted $ 1.55 $ 0.20 $ 1.75 Fiscal 2016 As Previously Reported Effect of Restatement As Restated Cost of sales 340,463 5,693 346,156 Gross profit 286,729 (5,693 ) 281,036 Selling, general and administrative 141,816 (7,107 ) 134,709 Operating expenses 234,190 (7,107 ) 227,083 Income from operations 52,539 1,414 53,953 Income from operations before income taxes 54,750 1,414 56,164 Income tax expense 7,638 71 7,709 Net income $ 47,112 $ 1,343 $ 48,455 Net income per share: Basic $ 0.67 $ 0.02 $ 0.69 Diluted $ 0.67 $ 0.02 $ 0.68 Fiscal 2015 As Previously Reported Effect of Restatement As Restated Cost of sales 277,379 7,145 284,524 Gross profit 259,092 (7,145 ) 251,947 Selling, general and administrative 131,808 (8,485 ) 123,323 Operating expenses 221,841 (8,485 ) 213,356 Income from operations 37,251 1,340 38,591 Income from operations before income taxes 37,705 1,340 39,045 Income tax benefit (12,934 ) 67 (12,867 ) Net income $ 50,639 $ 1,273 $ 51,912 Net income per share: Basic $ 0.67 $ 0.02 $ 0.69 Diluted $ 0.67 $ 0.02 $ 0.69 Fiscal 2017 As Previously Reported Effect of Restatement As Restated Net income $ 112,011 $ 14,088 $ 126,099 Comprehensive income $ 116,776 $ 14,088 $ 130,864 Fiscal 2016 As Previously Reported Effect of Restatement As Restated Net income $ 47,112 $ 1,343 $ 48,455 Comprehensive income $ 45,483 $ 1,343 $ 46,826 Fiscal 2015 As Previously Reported Effect of Restatement As Restated Net income $ 50,639 $ 1,273 $ 51,912 Comprehensive income $ 47,298 $ 1,273 $ 48,571 Common Stock Treasury Stock Retained earnings Accumulated Other Comprehensive Income Shareholders' Equity Shares Amount (As Previously Reported) Balances as of October 1, 2016 70,420 $ 498,676 $ (139,407 ) $ 449,975 $ (2,726 ) 806,518 Issuance of stock for services rendered 45 750 — — — 750 Repurchase of common stock (945 ) — (18,197 ) — — (18,197 ) Exercise of stock options 61 509 — — — 509 Issuance of shares for market-based restricted stock and time-based restricted stock 616 — — — — — Excess tax benefits from stock based compensation — (4,392 ) — — — (4,392 ) Equity-based compensation expense — 10,972 — — — 10,972 Components of comprehensive income: Net income — — — 112,011 — 112,011 Translation adjustment — — — — 1,960 1,960 Unrealized loss on derivative instruments — — — — 1,815 1,815 Unamortized pension costs — — — — 990 990 Total comprehensive income — — — 112,011 4,765 116,776 Balances as of September 30, 2017 70,197 $ 506,515 $ (157,604 ) $ 561,986 $ 2,039 $ 912,936 (Effect of Restatement) Balances as of October 1, 2016 — — — (6,994 ) — (6,994 ) Issuance of stock for services rendered — — — — — — Repurchase of common stock — — — — — — Exercise of stock options — — — — — — Issuance of shares for market-based restricted stock and time-based restricted stock — — — — — — Excess tax benefits from stock based compensation — — — — — — Equity-based compensation expense — — — — — — Components of comprehensive income: Net income — — — 14,088 — 14,088 Translation adjustment — — — — — — Unrealized loss on derivative instruments — — — — — — Unamortized pension costs — — — — — — Total comprehensive income — — — 14,088 — 14,088 Balances as of September 30, 2017 — $ — $ — $ 7,094 $ — $ 7,094 (As Restated) Balances as of October 1, 2016 70,420 498,676 (139,407 ) 442,981 (2,726 ) 799,524 Issuance of stock for services rendered 45 750 — — — 750 Repurchase of common stock (945 ) — (18,197 ) — — (18,197 ) Exercise of stock options 61 509 — — — 509 Issuance of shares for market-based restricted stock and time-based restricted stock 616 — — — — — Excess tax benefits from stock based compensation — (4,392 ) — — — (4,392 ) Equity-based compensation expense — 10,972 — — — 10,972 Components of comprehensive income: Net income — — — 126,099 — 126,099 Translation adjustment — — — — 1,960 1,960 Unrealized loss on derivative instruments — — — — 1,815 1,815 Unamortized pension costs — — — — 990 990 Total comprehensive income — — — 126,099 4,765 130,864 Balances as of September 30, 2017 70,197 $ 506,515 $ (157,604 ) $ 569,080 $ 2,039 $ 920,030 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (in thousands) Common Stock Treasury Stock Retained earnings Accumulated Other Comprehensive Income Shareholders' Equity Shares Amount (As Previously Reported) Balances as of October 3, 2015 71,240 $ 492,339 $ (124,856 ) $ 402,863 $ (1,097 ) 769,249 Issuance of stock for services rendered 50 551 — — — 551 Repurchase of common stock (1,408 ) — (14,551 ) — — (14,551 ) Exercise of stock options 53 410 — — — 410 Issuance of shares for market-based restricted stock and time-based restricted stock 485 — — — — — Excess tax benefits from stock based compensation — 197 — — — 197 Equity-based compensation expense — 5,179 — — — 5,179 Components of comprehensive income: Net income — — — 47,112 — 47,112 Translation adjustment — — — — 624 624 Unrealized loss on derivative instruments — — — — (462 ) (462 ) Unamortized pension costs — — — — (1,791 ) (1,791 ) Total comprehensive income — — — 47,112 (1,629 ) 45,483 Balances as of October 1, 2016 70,420 $ 498,676 $ (139,407 ) $ 449,975 $ (2,726 ) $ 806,518 (Effect of Restatement) Balances as of October 3, 2015 — — — (8,337 ) — (8,337 ) Issuance of stock for services rendered — — — — — — Repurchase of common stock — — — — — — Exercise of stock options — — — — — — Issuance of shares for market-based restricted stock and time-based restricted stock — — — — — — Excess tax benefits from stock based compensation — — — — — — Equity-based compensation expense — — — — — — Components of comprehensive income: Net income — — — 1,343 — 1,343 Translation adjustment — — — — — — Unrealized loss on derivative instruments — — — — — — Unamortized pension costs — — — — — — Total comprehensive income — — — 1,343 — 1,343 Balances as of October 1, 2016 — $ — $ — $ (6,994 ) $ — $ (6,994 ) (As Restated) Balances as of October 3, 2015 71,240 492,339 (124,856 ) 394,526 (1,097 ) 760,912 Issuance of stock for services rendered 50 551 — — — 551 Repurchase of common stock (1,408 ) — (14,551 ) — — (14,551 ) Exercise of stock options 53 410 — — — 410 Issuance of shares for market-based restricted stock and time-based restricted stock 485 — — — — — Excess tax benefits from stock based compensation — 197 — — — 197 Equity-based compensation expense — 5,179 — — — 5,179 Components of comprehensive income: — Net income — — — 48,455 — 48,455 Translation adjustment — — — — 624 624 Unrealized loss on derivative instruments — — — — (462 ) (462 ) Unamortized pension costs — — — — (1,791 ) (1,791 ) Total comprehensive income — — — 48,455 (1,629 ) 46,826 Balances as of October 1, 2016 70,420 $ 498,676 $ (139,407 ) $ 442,981 $ (2,726 ) $ 799,524 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (in thousands) Common Stock Treasury Stock Retained earnings Accumulated Other Comprehensive Income Shareholders' Equity Shares Amount (As Previously Reported) Balances as of September 27, 2014 76,626 $ 479,116 $ (46,984 ) $ 352,224 $ 2,244 786,600 Issuance of stock for services rendered 83 1,049 — — — 1,049 Repurchase of common stock (6,405 ) — (77,872 ) — — (77,872 ) Exercise of stock options 75 694 — — — 694 Issuance of shares for market-based restricted stock and time-based restricted stock 861 — — — — — Excess tax benefits from stock based compensation — 540 — — — 540 Equity-based compensation expense — 10,940 — — — 10,940 Components of comprehensive income: — Net income — — — 50,639 — 50,639 Translation adjustment — — — — (3,360 ) (3,360 ) Unamortized pension costs — — — — 19 19 Total comprehensive income — — — 50,639 (3,341 ) 47,298 Balances as of October 3, 2015 71,240 $ 492,339 $ (124,856 ) $ 402,863 $ (1,097 ) $ 769,249 (Effect of Restatement) Balances as of September 27, 2014 — — — (9,610 ) — (9,610 ) Issuance of stock for services rendered — — — — — — Repurchase of common stock — — — — — — Exercise of stock options — — — — — — Issuance of shares for market-based restricted stock and time-based restricted stock — — — — — — Excess tax benefits from stock based compensation — — — — — — Equity-based compensation expense — — — — — — Components of comprehensive income: — Net income — — — 1,273 — 1,273 Translation adjustment — — — — — — Unamortized pension costs — — — — — — Total comprehensive income — — — 1,273 — 1,273 Balances as of October 3, 2015 — $ — $ — $ (8,337 ) $ — $ (8,337 ) (As Restated) Balances as of September 27, 2014 76,626 479,116 (46,984 ) 342,614 2,244 776,990 Issuance of stock for services rendered 83 1,049 — — — 1,049 Repurchase of common stock (6,405 ) — (77,872 ) — — (77,872 ) Exercise of stock options 75 694 — — — 694 Issuance of shares for market-based restricted stock and time-based restricted stock 861 — — — — — Excess tax benefits from stock based compensation — 540 — — — 540 Equity-based compensation expense — 10,940 — — — 10,940 Components of comprehensive income: — Net income — — — 51,912 — 51,912 Translation adjustment — — — — (3,360 ) (3,360 ) Unamortized pension costs — — — — 19 19 Total comprehensive income — — — 51,912 (3,341 ) 48,571 Balances as of October 3, 2015 71,240 $ 492,339 $ (124,856 ) $ 394,526 $ (1,097 ) $ 760,912 Fiscal 2017 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 112,011 $ 14,088 126,099 Adjustments to reconcile net income to net cash provided by operating activities: Deferred taxes (17,499 ) 741 (16,758 ) Accounts payable, accrued expenses and other current liabilities 78,254 (14,829 ) 63,425 Net cash provided by operating activities 136,310 — 136,310 Fiscal 2016 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 47,112 $ 1,343 48,455 Deferred taxes (15,530 ) 71 (15,459 ) Accounts payable, accrued expenses and other current liabilities 34,106 (1,414 ) 32,692 Net cash provided by operating activities 68,407 — 68,407 Fiscal 2015 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 50,639 $ 1,273 51,912 Deferred taxes (16,738 ) 67 (16,671 ) Accounts payable, accrued expenses and other current liabilities (32,766 ) (1,340 ) (34,106 ) Net cash provided by operating activities 87,875 — 87,875

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	12 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table is a summary of activity related to the Company’s restructuring and other charges for fiscal 2017, 2016, and 2015 : Fiscal Year 2017 Activity (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Severance and benefits $ 37 $ 3,273 $ (418 ) $ 2,892 Other exit costs 6,525 38 (4,827 ) 1,736 6,562 3,311 (5,245 ) 4,628 Fiscal Year 2016 Activity (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Severance and benefits $ 1,538 $ 661 $ (2,162 ) $ 37 Other exit costs — 7,983 (1,458 ) 6,525 1,538 8,644 (3,620 ) 6,562 Fiscal Year 2015 Activity (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Severance and benefits $ — $ 1,850 $ (312 ) $ 1,538 (1) Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets. (2) Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Statements of Operations.

BALANCE SHEET COMPONENTS (Table

BALANCE SHEET COMPONENTS (Tables)	12 Months Ended
	Sep. 30, 2017
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 September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Short term investments, available-for-sale (1) $ 216,000 $ 124,000 Inventories, net: Raw materials and supplies (2) $ 44,239 $ 26,876 Work in process (2) 40,827 24,333 Finished goods (2) 61,596 57,166 146,662 108,375 Inventory reserves (24,639 ) (21,080 ) $ 122,023 $ 87,295 Property, plant and equipment, net: Land $ 2,182 $ — Buildings and building improvements 50,910 34,472 Leasehold improvements 9,882 19,963 Data processing equipment and software (2) 34,700 32,975 Machinery, equipment, furniture and fixtures 68,143 54,730 165,817 142,140 Accumulated depreciation (2) (98,055 ) (91,798 ) $ 67,762 $ 50,342 Accrued expenses and other current liabilities: Wages and benefits $ 47,411 $ 24,248 Accrued customer obligations (3) (As Restated) 52,460 21,483 Commissions and professional fees 8,555 10,908 Deferred rent 1,930 2,920 Severance (4) 3,828 1,296 Other (As Restated) 10,663 10,461 $ 124,847 $ 71,316 (1) All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of September 30, 2017 and October 1, 2016 , fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the years ended 2017 and 2016. (2) Certain balances as at October 1, 2016 relating to Inventories and Property, plant and equipment have been reclassified for comparative purposes. These reclassifications have no impact to the Consolidated Balance Sheets as at October 1, 2016. (3) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations. (4) Includes the restructuring plan discussed in Note 3, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.2 million (as of October 1, 2016: $0.8 million ), 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)	12 Months Ended
	Sep. 30, 2017	Oct. 03, 2015
Liteq B.V. [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	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) July 2, 2017 Prepaid expenses and other current assets $ 199 Property, plant and equipment 107 Intangibles 18,060 Goodwill 10,253 Accounts payable (157 ) Accrued expenses and other current liabilities (103 ) Deferred tax liabilities (1,240 ) Total purchase price, net of cash acquired $ 27,119
Business Acquisition, Pro Forma Information [Table Text Block]	Fiscal (in thousands, except for per share information) 2017 As Restated 2016 As Restated Net revenue $ 809,041 $ 627,192 Net income 120,143 42,513 Basic income per common share 1.69 0.60 Diluted income per common share $ 1.67 $ 0.60
Assembléon [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]		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 [Table Text Block]		Fiscal (in thousands) 2015 As Restated Net revenue $ 562,754 Net income 46,576 Basic income per common share 0.62 Diluted income per common share 0.62

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes the Company's recorded goodwill by reportable segments as of September 30, 2017 and October 1, 2016 : (in thousands) Capital Equipment APS Total Balance at October 3, 2015 and October 1, 2016 (1) $ 33,453 $ 47,819 $ 81,272 Acquired in business combination 10,253 — 10,253 Goodwill impairment (13,731 ) (21,476 ) (35,207 ) Balance at September 30, 2017 $ 29,975 $ 26,343 $ 56,318 (1) Balances have been recasted due to the operating and reportable segments realignment.
Net intangible assets	The following table reflects net intangible assets as of September 30, 2017 and October 1, 2016 : As of Average estimated (dollar amounts in thousands) September 30, 2017 October 1, 2016 useful lives (in years) Developed technology $ 74,080 $ 74,080 7.0 to 15.0 Acquired in business combination 18,060 — Accumulated amortization (41,162 ) (37,969 ) Net developed technology $ 50,978 $ 36,111 Customer relationships $ 36,968 $ 36,968 5.0 to 6.0 Accumulated amortization (27,398 ) (24,455 ) Net customer relationships $ 9,570 $ 12,513 Trade and brand names $ 7,515 $ 7,515 7.0 to 8.0 Accumulated amortization (5,747 ) (5,329 ) Net trade and brand names $ 1,768 $ 2,186 Other intangible assets $ 2,500 $ 2,500 1.9 Accumulated amortization (2,500 ) (2,500 ) Net wedge bonder other intangible assets $ — $ — Net intangible assets $ 62,316 $ 50,810
Estimated annual amortization expense related to intangible assets	The following table reflects estimated annual amortization expense related to intangible assets as of September 30, 2017 : As of (in thousands) September 30, 2017 Fiscal 2018 $ 7,892 Fiscal 2019 7,892 Fiscal 2020 7,892 Fiscal 2021 5,684 Fiscal 2022 and thereafter 32,956 Total amortization expense $ 62,316

CASH, CASH EQUIVALENTS, RESTR34

CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORT-TERM INVESTMENTS (Tables)	12 Months Ended
	Sep. 30, 2017
Cash and Cash Equivalents [Abstract]
Cash, cash equivalents and short-term investments [Table Text Block]	Cash, cash equivalents, restricted cash and short-term investments consisted of the following as of September 30, 2017 : As of (dollar amounts in thousands) September 30, 2017 October 1, 2016 Current assets: Cash $ 65,759 $ 118,335 Cash equivalents (1) : Money market funds 232,069 152,961 Time deposits (3) 89,087 133,611 Commercial paper 5,495 19,000 Total cash and cash equivalents $ 392,410 $ 423,907 Restricted Cash (1) $ 530 $ — Total restricted cash $ 530 $ — Short-term investments (1) : Time deposits (3) $ 120,000 $ 124,000 Deposits (2) 96,000 — Total short-term investments $ 216,000 $ 124,000 Total cash, cash equivalents, restricted cash and short-term investments $ 608,940 $ 547,907 (1) Fair value approximates cost basis. (2) Represents deposits that require a notice period of three months for withdrawal. (3) Certain time deposits as at October 1, 2016 have been corrected from cash equivalents to short-term investments for comparative purposes.

EQUITY INVESTMENTS (Tables)

EQUITY INVESTMENTS (Tables)	12 Months Ended
	Sep. 30, 2017
Schedule of Equity Method Investments [Line Items]
Equity Method Investments [Table Text Block]	Equity investments consisted of the following as of September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Equity method investment $ 1,502 $ —

DERIVATIVE FINANCIAL INSTRUME36

DERIVATIVE FINANCIAL INSTRUMENT (Tables)	12 Months Ended
	Sep. 30, 2017
Derivative financial Instruments [Abstract]
Schedule of Fair Value of Derivative Instruments on Balance Sheet	The fair value of derivative instruments on our Consolidated Balance Sheet as of September 30, 2017 and October 1, 2016 is as follows: As of (in thousands) September 30, 2017 October 1, 2016 Notional Amount Fair Value Asset Derivatives (1) Notional Amount Fair Value Liability Derivatives (2) Derivatives designated as hedging instruments: Foreign exchange forward contracts (2) $ 36,404 $ 1,353 $ 28,997 $ 462 Total derivatives $ 36,404 $ 1,353 $ 28,997 $ 462 (1) The fair value of derivative assets is measured using level 2 fair value inputs and is included in prepaid expenses and other current assets on our Consolidated Balance Sheet. (2) The fair value of derivative liabilities is measured using level 2 fair value inputs and is included in accrued expenses and other current liabilities on our Consolidated Balance Sheet. (3) Hedged amounts expected to be recognized to income within the next twelve months.
Derivative Instruments, Gain (Loss) [Table Text Block]	The effect of derivative instruments designated as cash flow hedges in our Consolidated Statements of Operations for the year ended September 30, 2017 and October 1, 2016 was as follows: (in thousands) Fiscal 2017 2016 Foreign exchange forward contract in cash flow hedging relationships: Net gain / (loss) recognized in OCI, net of tax (1) $ 669 $ (566 ) Net loss reclassified from accumulated OCI into income, net of tax (2) $ (1,146 ) $ (104 ) 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 EMPL37

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Sep. 30, 2017
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 fiscal 2017 and 2016: Fiscal (in thousands) 2017 2016 Cash $ 1,645 $ 1,544
Accumulated other comprehensive income reflected on the Consolidated Balance Sheets	The following table reflects accumulated other comprehensive income / (loss) reflected on the Consolidated Balance Sheets as of September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Gain from foreign currency translation adjustments $ 2,422 $ 462 Unrecognized actuarial loss on pension plan, net of tax (1,736 ) (2,726 ) Unrealized gain / (loss) on hedging 1,353 (462 ) Accumulated other comprehensive income/(loss) $ 2,039 $ (2,726 )
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 for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Cost of sales $ 463 $ 421 $ 393 Selling, general and administrative (1) 9,015 3,244 9,127 Research and development 2,244 2,065 2,469 Total equity-based compensation expense $ 11,722 $ 5,730 $ 11,989 (1) The selling, general and administrative expense for fiscal 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 fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Market-based restricted stock $ 3,480 $ (33 ) $ 4,677 Time-based restricted stock 7,492 5,255 6,129 Performance-based restricted stock — (43 ) 131 Stock options — — 3 Common stock 750 551 1,049 Total equity-based compensation expense (1) $ 11,722 $ 5,730 $ 11,989 (1) The equity-based compensation expense for fiscal 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.
Employee market-based restricted stock activity	The following table reflects employee market-based restricted stock activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Unrecognized compensation expense (in thousands) Average remaining service period (in years) Weighted average grant date fair value per share Market-based restricted stock outstanding as of September 27, 2014 1,068 $ 5,271 1.0 Granted 232 $ 16.83 Forfeited or expired (48 ) Vested (674 ) Market-based restricted stock outstanding as of October 3, 2015 578 $ 4,465 1.4 Granted 172 $ 12.26 Forfeited or expired (256 ) Vested (10 ) Market-based restricted stock outstanding as of October 1, 2016 484 $ 2,924 1.0 Granted 388 $ 13.47 Forfeited or expired (3 ) Vested (196 ) Market-based restricted stock outstanding as of September 30, 2017 673 $ 6,204 1.4
Schedule of Assumptions Used to Calculate Compensation Expense	The following table reflects the assumptions used to calculate compensation expense related to the Company’s market-based restricted stock issued during fiscal 2017, 2016, and 2015 : Fiscal 2017 2016 2015 Grant Price $ 12.51 $ 9.58 $ 14.02 Expected dividend yield N/A N/A N/A Expected stock price volatility 30.39 % 30.85 % 35.48 % Risk-free interest rate 0.96 % 0.89 % 0.89 %
Employee time-based restricted stock activity	The following table reflects employee time-based restricted stock activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Unrecognized compensation expense (in thousands) Average remaining service period (in years) Weighted average grant date fair value per share Time-based restricted stock outstanding as of September 27, 2014 1,057 $ 6,720 1.4 Granted 484 $ 14.06 Forfeited or expired (29 ) Vested (663 ) Time-based restricted stock outstanding as of October 3, 2015 849 $ 7,054 1.6 Granted 597 $ 9.66 Forfeited or expired (85 ) Vested (346 ) Time-based restricted stock outstanding as of October 1, 2016 1,015 $ 6,440 1.5 Granted 715 $ 13.32 Forfeited or expired (50 ) Vested (600 ) Time-based restricted stock outstanding as of 30 September 2017 1,080 $ 7,770 1.5
Schedule Of Performance Based Restricted Stock Activity	The following table reflects employee performance-based restricted stock activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Unrecognized compensation expense (in thousands) Average remaining service period (in years) Performance-based restricted stock outstanding as of September 27, 2014 57 $ 419 3.2 Granted — Performance-based restricted stock outstanding as of October 3, 2015 57 $ 285 2.2 Granted — Forfeited or expired (29 ) Vested (28 ) Performance-based restricted stock outstanding as of October 1, 2016 — — 0 Granted — Forfeited or expired — Vested — Performance-based restricted stock outstanding as of September 30, 2017 — $ — —
Employee stock option activity	The following table reflects employee stock option activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Weighted average exercise price Average remaining contractual life (in years) Aggregate intrinsic value (in thousands) Options outstanding as of September 27, 2014 220 $ 8.14 Exercised (45 ) $ 8.58 $ 282 Forfeited or expired (28 ) $ 7.25 Options outstanding as of October 3, 2015 147 $ 8.18 Exercised (53 ) $ 5.40 $ 330 Forfeited or expired (4 ) $ 9.00 Options outstanding as of October 1, 2016 90 $ 8.41 Exercised (61 ) $ 8.31 $ 531 Forfeited or expired (13 ) $ 8.50 Options outstanding as of September 30, 2017 16 $ 8.73 0.3 $ 200 Options vested and expected to vest as of September 30, 2017 16 $ 8.73 0.3 $ 200 Options exercisable as of September 30, 2017 16 $ 8.73 0.3 In the money exercisable options as of September 30, 2017 16 $ 200
Outstanding and exercisable employee stock options	The following table reflects outstanding and exercisable employee stock options as of September 30, 2017 : Options Outstanding Options Exercisable Range of exercise prices Options outstanding (in thousands) Weighted average remaining contractual life (in years) Weighted average exercise price Options exercisable (in thousands) Weighted average exercise price 8.64 - 8.74 16 0.3 $ 8.73 16 $ 8.73
Common stock issued to non-employee directors	The following table reflects shares of common stock issued to non-employee directors and the corresponding fair value for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Number of common shares issued 45 50 83 Fair value based upon market price at time of issue $ 750 $ 551 $ 1,049
Non-employee director stock option activity	The following table reflects non-employee director stock option activity for fiscal 2017, 2016, and 2015 : Number of shares (in thousands) Weighted average exercise price Average remaining contractual life (in years) Aggregate intrinsic value (in thousands) Options outstanding as of September 27, 2014 55 $ 10.22 $ 225 Exercised (30 ) $ 10.19 Forfeited or expired (5 ) $ 6.48 Options outstanding as of October 3, 2015 20 $ 11.20 $ 225 Exercised — $ — Forfeited or expired (20 ) $ 11.00 Options outstanding as of October 1, 2016 — $ — — $ — Exercised — $ — Forfeited or expired — $ — Options outstanding as of September 30, 2017 — $ — — $ — Options vested and expected to vest as of September 30, 2017 — $ — — $ — Options exercisable as of September 30, 2017 — $ — — In the money exercisable options as of September 30, 2017 — $ — No non-employee director stock options were granted during fiscal 2017, 2016, and 2015 .
Defined benefits pension obligations and pension expenses	The following table reflects the Company's defined benefits pension obligations as of September 30, 2017 and October 1, 2016 : As of (in thousands) September 30, 2017 October 1, 2016 Switzerland pension obligation $ 1,951 $ 2,393 Taiwan pension obligation 967 925 Total pension obligation $ 2,918 $ 3,318

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Sep. 30, 2017
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 fiscal 2017, 2016, and 2015 : Fiscal (in thousands, except per share) 2017 As Restated 2016 As Restated 2015 As Restated Basic Diluted Basic Diluted Basic Diluted NUMERATOR: Net income $ 126,099 $ 126,099 $ 48,455 $ 48,455 $ 51,912 $ 51,912 DENOMINATOR: Weighted average shares outstanding - Basic 70,906 70,906 70,477 70,477 75,414 75,414 Stock options 19 32 70 Time-based restricted stock 592 274 175 Market-based restricted stock 546 58 — Weighted average shares outstanding - Diluted 72,063 70,841 75,659 EPS: Net income per share - Basic $ 1.78 $ 1.78 $ 0.69 $ 0.69 $ 0.69 $ 0.69 Effect of dilutive shares $ (0.03 ) $ (0.01 ) $ — Net income per share - Diluted $ 1.75 $ 0.68 $ 0.69

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income from continuing operations by location, the provision (benefit) for income taxes and the effective tax rate	The following table reflects income or losses from continuing operations by location, the provision for income taxes and the effective tax rate for fiscal 2017, 2016, and 2015 : Fiscal (dollar amounts in thousands) 2017 As Restated 2016 As Restated 2015 As Restated United States operations $ (4,114 ) $ (12,600 ) $ 4,178 Foreign operations 122,629 68,764 34,867 Income from operations before tax 118,515 56,164 39,045 Income tax (benefit) / expenses $ (7,394 ) $ 7,709 $ (12,867 ) Effective tax rate (6.2 )% 13.7 % (33.0 )%
Provision (benefit) for income taxes from continuing operations	The following table reflects the provision for income taxes from continuing operations for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Current: Federal $ (3,975 ) $ 871 $ 1,459 State 64 53 76 Foreign 13,290 21,841 4,707 Deferred: Federal (15,374 ) (13,423 ) (20,250 ) State 40 12 (10 ) Foreign (1,439 ) (1,645 ) 1,151 Provision for income taxes $ (7,394 ) $ 7,709 $ (12,867 )
Effective income tax rate reconciliation	The following table reflects the difference between the provision for income taxes and the amount computed by applying the statutory federal income tax rate for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Computed income tax expense based on U.S. statutory rate $ 41,358 $ 19,658 $ 13,666 Effect of earnings of foreign subsidiaries subject to different tax rates (22,832 ) (7,584 ) (6,344 ) Benefits from foreign approved enterprise zones (23,294 ) (8,701 ) (6,016 ) Benefits from research and development tax credits (1,859 ) (2,839 ) (4,090 ) Benefits from foreign tax credits (26,119 ) — — Change in permanent reinvestment assertion — (9,696 ) (19,704 ) Tax impact on restructuring — 4,238 — Tax audit settlement — 4,889 — Effect of permanent items 778 (2,274 ) 1,822 Non-deductible goodwill impairment 8,805 — — Deferred taxes not benefited 6,458 3,585 2,634 Foreign operations (withholding taxes, deferred taxes on unremitted earnings, US taxation of foreign earnings) 6,039 4,981 4,904 Reserve for uncertain tax positions 2,936 208 886 State income tax expense (net of federal benefit) 60 996 (1,543 ) Other, net 276 248 918 Provision for income taxes $ (7,394 ) $ 7,709 $ (12,867 )
Net deferred tax balance	The following table reflects the net deferred tax balance, composed of the tax effects of cumulative temporary differences for fiscal 2017 and 2016 : Fiscal (in thousands) 2017 As Restated 2016 As Restated Inventory reserves $ 589 $ 546 Stock options 422 647 Other accruals and reserves 7,857 5,305 Domestic tax credit carryforwards 17,635 8,011 Net operating loss carryforwards 35,937 31,817 $ 62,440 $ 46,326 Valuation allowance $ (29,614 ) $ (27,381 ) Total long-term deferred tax asset $ 32,826 $ 18,945 Foreign withholding tax on undistributed earnings $ 20,945 $ 20,119 Fixed and intangible assets 11,262 9,333 Total long-term deferred tax liability $ 32,207 $ 29,452 Total net deferred tax asset / (liability) $ 619 $ (10,507 ) Reported as Deferred tax asset $ 27,771 $ 16,822 Deferred tax liability 27,152 27,329 Total net deferred tax asset / (liability) $ 619 $ (10,507 )
Unrecognized tax benefits	The beginning and ending balances of the Company's unrecognized tax benefits are reconciled below for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Unrecognized tax benefit, beginning of year $ 7,453 $ 7,101 $ 7,192 Additions for tax positions, current year 3,657 519 — Additions for tax positions, prior year 1,834 827 5,140 Reductions for tax positions, prior year (882 ) (994 ) (5,231 ) Unrecognized tax benefit, end of year $ 12,062 $ 7,453 $ 7,101

OTHER FINANCIAL DATA (Tables)

OTHER FINANCIAL DATA (Tables)	12 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Additional Financial Information Disclosure [Table Text Block]	The following table reflects other financial data for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 Incentive compensation expense $ 29,612 $ 14,661 $ 10,768 Rent expense $ 5,071 $ 5,901 $ 5,006 Warranty and retrofit expense (As Restated) $ 13,740 $ 11,557 $ 9,952

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Operating information by segment	The following table reflects operating information by segment for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Net revenue: Capital Equipment $ 651,934 $ 488,925 $ 411,099 APS 157,107 138,267 125,372 Net revenue 809,041 627,192 536,471 Income from operations: Capital Equipment (1) 107,115 33,484 12,454 APS (2) 5,968 20,469 26,137 Income from operations $ 113,083 $ 53,953 $ 38,591 (1) Includes the restructuring expenses as discussed in Note 3, of $2.4 million , $6.2 million and $1.5 million for the years ended 2017, 2016 and 2015 respectively. (2) Includes the restructuring expenses as discussed in Note 3, of $0.9 million , $2.4 million and $0.4 million for the years ended 2017, 2016 and 2015 respectively
Capital expenditures and depreciation expense	The following tables reflect capital expenditures, depreciation and amortization expense by segment for fiscal 2017, 2016 and 2015. Fiscal (in thousands) 2017 2016 2015 Capital expenditures: Capital Equipment $ 14,415 $ 3,111 $ 6,592 APS 11,273 3,190 2,927 Capital expenditures $ 25,688 $ 6,301 $ 9,519 Fiscal (in thousands) 2017 2016 2015 Depreciation expense: Capital Equipment $ 6,306 $ 6,012 $ 6,075 APS 3,397 3,557 3,014 Depreciation expense $ 9,703 $ 9,569 $ 9,089 Fiscal (in thousands) 2017 2016 2015 Amortization expense: Capital Equipment $ 2,841 $ 2,760 $ 4,291 APS 3,713 3,901 5,592 Amortization expense $ 6,554 $ 6,661 $ 9,883

SEGMENT INFORMATION Revenue by

SEGMENT INFORMATION Revenue by country (Tables)	12 Months Ended
	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	The following tables reflect destination sales to unaffiliated customers by country and long-lived assets by country for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 2016 2015 China $ 323,803 $ 211,448 $ 169,557 Taiwan 100,738 129,128 56,610 Korea 73,410 70,593 40,687 Malaysia 72,329 42,368 48,825 United States 57,728 47,806 47,220 Philippines 25,165 8,272 42,575 Japan 21,224 28,256 31,413 All other 134,644 89,321 99,584 Total destination sales to unaffiliated customers $ 809,041 $ 627,192 $ 536,471 Fiscal (in thousands) 2017 2016 2015 Long-lived assets: United States $ 43,440 $ 18,570 $ 7,429 Singapore 31,553 33,286 36,754 China 11,148 7,459 7,386 Israel 4,549 4,810 3,701 All other 6,899 5,295 3,084 Total long-lived assets $ 97,589 $ 69,420 $ 58,354

COMMITMENTS, CONTINGENCIES AN43

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Reserve for product warranty activity	The following table reflects the reserve for product warranty activity for fiscal 2017, 2016, and 2015 : Fiscal (in thousands) 2017 As Restated 2016 As Restated 2015 As Restated Reserve for warranty, beginning of period $ 12,544 $ 10,632 $ 11,659 Addition from business combination — — 547 Provision for warranty 11,743 11,553 9,759 Utilization of reserve (10,491 ) (9,641 ) (11,333 ) Reserve for warranty, end of period $ 13,796 $ 12,544 $ 10,632
Obligations not reflected on the Consolidated Balance Sheet	The following table reflects obligations not reflected on the Consolidated Balance Sheet as of September 30, 2017 : Payments due by fiscal year (in thousands) Total 2018 2019 2020 2021 thereafter Inventory purchase obligation (1) $ 106,084 $ 106,084 $ — $ — $ — $ — Operating lease obligations (2) 19,958 3,781 2,879 2,556 1,841 8,901 Total $ 126,042 $ 109,865 $ 2,879 $ 2,556 $ 1,841 $ 8,901 (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 September 30, 2017 , we recorded a financing obligation related to the Building of $16.8 million (see Note 11 above). The financing obligation is not reflected in the table above.
Significant customer concentrations as a percentage of net revenue	The following tables reflect significant customer concentrations as a percentage of net revenue for fiscal 2017, 2016, and 2015 : Fiscal 2017 2016 2015 Haoseng Industrial Co., Ltd 10.1 % 11.5 % * * Represents less than 10% of 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 September 30, 2017 and October 1, 2016 : As of September 30, 2017 October 1, 2016 Haoseng Industrial Co., Ltd 26.2 % 20.8 %

SELECTED QUARTERLY FINANCIAL 44

SELECTED QUARTERLY FINANCIAL RESULTS (Tables)	12 Months Ended
	Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Fiscal 2017 for the Quarter Ended (As Previously Reported) (in thousands, except per share amounts) December 31 April 1 July 1 September 30 Fiscal 2017 Net revenue $ 149,639 $ 199,613 $ 243,897 $ 215,892 $ 809,041 Gross profit 68,318 90,291 111,698 104,739 375,046 Income from operations 17,281 32,605 11,464 36,904 98,254 Income tax expense / (benefit) 2,608 4,882 (17,867 ) 2,242 (8,135 ) Net income $ 15,583 $ 29,041 $ 30,811 $ 36,576 $ 112,011 Net income per share (1) : Basic $ 0.22 $ 0.41 $ 0.43 $ 0.52 $ 1.58 Diluted $ 0.22 $ 0.40 $ 0.43 $ 0.51 $ 1.55 Weighted average shares outstanding: Basic 70,854 70,964 71,063 70,742 70,906 Diluted 71,763 72,270 72,483 72,071 72,063 Effect of Restatement Net revenue $ — $ — $ — $ — $ — Gross profit 109 1,972 2,306 2,661 7,048 Income from operations 1,778 3,898 4,208 4,945 14,829 Income tax expense / (benefit) (35 ) 269 210 297 741 Net income $ 1,813 $ 3,629 $ 3,997 $ 4,649 $ 14,088 Net income per share (1) : Basic $ 0.03 $ 0.05 $ 0.06 $ 0.06 $ 0.20 Diluted $ 0.03 $ 0.05 $ 0.06 $ 0.06 $ 0.20 Weighted average shares outstanding: Basic 70,854 70,964 71,063 70,742 70,906 Diluted 71,763 72,270 72,483 72,071 72,063 Fiscal 2017 for the Quarter Ended (As Restated) Net revenue $ 149,639 $ 199,613 $ 243,897 $ 215,892 $ 809,041 Gross profit 68,427 92,263 114,004 107,400 382,094 Income from operations 19,059 36,503 15,672 41,849 113,083 Income tax expense / (benefit) 2,573 5,151 (17,657 ) 2,539 (7,394 ) Net income $ 17,396 $ 32,670 $ 34,808 $ 41,225 $ 126,099 Net income per share (1) : Basic $ 0.25 $ 0.46 $ 0.49 $ 0.58 $ 1.78 Diluted $ 0.24 $ 0.45 $ 0.48 $ 0.57 $ 1.75 Weighted average shares outstanding: Basic 70,854 70,964 71,063 70,742 70,906 Diluted 71,763 72,270 72,483 72,071 72,063 Fiscal 2016 for the Quarter Ended (As Previously Reported) (in thousands, except per share amounts) January 2 April 2 July 2 October 1 Fiscal 2016 Net revenue $ 108,534 $ 156,400 $ 216,414 $ 145,844 $ 627,192 Gross profit 50,421 69,647 100,040 66,621 286,729 Income from operations (1,705 ) 11,709 38,622 3,913 52,539 Income tax (benefit) / expense (1,265 ) 7,045 7,519 (5,661 ) 7,638 Net (loss)/income $ (91 ) $ 5,089 $ 31,785 $ 10,329 $ 47,112 Net income per share (1) : Basic $ — $ 0.07 $ 0.45 $ 0.15 $ 0.67 Diluted $ — $ 0.07 $ 0.45 $ 0.15 $ 0.67 Weighted average shares outstanding: Basic 70,738 70,389 70,379 70,404 70,477 Diluted 70,738 70,634 70,843 71,017 70,841 Effect of Restatement Net revenue $ — $ — $ — $ — $ — Gross profit (1,926 ) (1,902 ) (484 ) (1,381 ) (5,693 ) Income from operations (295 ) (48 ) 1,240 517 1,414 Income tax (benefit) / expense (47 ) (67 ) 100 85 71 Net (loss)/income $ (249 ) $ 20 $ 1,140 $ 432 $ 1,343 Net income per share (1) : Basic $ — $ — $ 0.02 $ 0.01 $ 0.02 Diluted $ — $ — $ 0.02 $ 0.01 $ 0.02 Weighted average shares outstanding: Basic 70,738 70,389 70,379 70,404 70,477 Diluted 70,738 70,634 70,843 71,017 70,841 Fiscal 2016 for the Quarter Ended (As Restated) Net revenue $ 108,534 $ 156,400 $ 216,414 $ 145,844 $ 627,192 Gross profit 48,495 67,745 99,556 65,240 281,036 Income from operations (2,000 ) 11,661 39,862 4,430 53,953 Income tax (benefit) / expense (1,312 ) 6,978 7,619 (5,576 ) 7,709 Net (loss)/income $ (340 ) $ 5,109 $ 32,925 $ 10,761 $ 48,455 Net income per share (1) : Basic $ — $ 0.07 $ 0.47 $ 0.15 $ 0.69 Diluted $ — $ 0.07 $ 0.46 $ 0.15 $ 0.68 Weighted average shares outstanding: Basic 70,738 70,389 70,379 70,404 70,477 Diluted 70,738 70,634 70,843 71,017 70,841 (1) EPS for the year may not equal the sum of quarterly EPS due to changes in weighted share calculations.

BASIS OF PRESENTATION (Inventor

BASIS OF PRESENTATION (Inventories) (Narrative) (Details)	12 Months Ended
	Sep. 30, 2017
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)	12 Months Ended
	Sep. 30, 2017
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) (Narrative) (Details) $ in Millions	Oct. 01, 2017USD ($)
Pro Forma [Member] | Accounting Standards Update 2016-09, Excess Tax Benefit Component [Member] | Retained earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Anticipated cumulative effect of adoption of ASU	$ 5.4

RESTATEMENT OF CONSOLIDATED F48

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Narratives) (Details) - Capital Equipment - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Accrued warranty
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Misstatement amount	$ 15.9	$ 2.8		$ 10.1
Operating income
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Misstatement amount	14.8	$ 1.4	$ 1.4
Cumulative effect of misstatement	$ 17.6

RESTATEMENT OF CONSOLIDATED F49

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Current liabilities:
Accrued expenses and other current liabilities	$ 124,847	$ 71,316
Total current liabilities	192,981	125,959
Deferred income taxes	27,152	27,329
TOTAL LIABILITIES	251,077	182,920
Retained earnings	569,080	442,981
TOTAL SHAREHOLDERS' EQUITY	920,030	799,524	$ 760,912	$ 776,990
As Previously Reported
Current liabilities:
Accrued expenses and other current liabilities	132,314	63,954
Total current liabilities	200,448	118,597
Deferred income taxes	26,779	27,697
TOTAL LIABILITIES	258,171	175,926
Retained earnings	561,986	449,975
TOTAL SHAREHOLDERS' EQUITY	912,936	806,518	769,249	786,600
Effect of Restatement
Current liabilities:
Accrued expenses and other current liabilities	(7,467)	7,362
Total current liabilities	(7,467)	7,362
Deferred income taxes	373	(368)
TOTAL LIABILITIES	(7,094)	6,994
Retained earnings	7,094	(6,994)
TOTAL SHAREHOLDERS' EQUITY	$ 7,094	$ (6,994)	$ (8,337)	$ (9,610)

RESTATEMENT OF CONSOLIDATED F50

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Statement of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017		Oct. 01, 2016	Oct. 03, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales									$ 426,947		$ 346,156	$ 284,524
Gross profit	$ 107,400	$ 114,004	$ 92,263	$ 68,427	$ 65,240	$ 99,556	$ 67,745	$ 48,495	382,094		281,036	251,947
Selling, general and administrative									133,601		134,709	123,323
Operating expenses									269,011		227,083	213,356
Income from operations	41,849	15,672	36,503	19,059	4,430	39,862	11,661	(2,000)	113,083		53,953	38,591
Income before income taxes									118,515		56,164	39,045
Income tax expense	2,539	(17,657)	5,151	2,573	(5,576)	7,619	6,978	(1,312)	(7,394)		7,709	(12,867)
Net income	$ 41,225	$ 34,808	$ 32,670	$ 17,396	$ 10,761	$ 32,925	$ 5,109	$ (340)	$ 126,099		$ 48,455	$ 51,912
Net income per share:
Basic (in dollars per share)	$ 0.58	$ 0.49	$ 0.46	$ 0.25	$ 0.15	$ 0.47	$ 0.07	$ 0	$ 1.78	[1]	$ 0.69	$ 0.69
Diluted (in dollars per share)	$ 0.57	$ 0.48	$ 0.45	$ 0.24	$ 0.15	$ 0.46	$ 0.07	$ 0	$ 1.75	[1]	$ 0.68	$ 0.69
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales									$ 433,995		$ 340,463	$ 277,379
Gross profit	$ 104,739	$ 111,698	$ 90,291	$ 68,318	$ 66,621	$ 100,040	$ 69,647	$ 50,421	375,046		286,729	259,092
Selling, general and administrative									141,382		141,816	131,808
Operating expenses									276,792		234,190	221,841
Income from operations	36,904	11,464	32,605	17,281	3,913	38,622	11,709	(1,705)	98,254		52,539	37,251
Income before income taxes									103,686		54,750	37,705
Income tax expense	2,242	(17,867)	4,882	2,608	(5,661)	7,519	7,045	(1,265)	(8,135)		7,638	(12,934)
Net income	$ 36,576	$ 30,811	$ 29,041	$ 15,583	$ 10,329	$ 31,785	$ 5,089	$ (91)	$ 112,011		$ 47,112	$ 50,639
Net income per share:
Basic (in dollars per share)	$ 0.52	$ 0.43	$ 0.41	$ 0.22	$ 0.15	$ 0.45	$ 0.07	$ 0	$ 1.58		$ 0.67	$ 0.67
Diluted (in dollars per share)	$ 0.51	$ 0.43	$ 0.40	$ 0.22	$ 0.15	$ 0.45	$ 0.07	$ 0	$ 1.55		$ 0.67	$ 0.67
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales									$ (7,048)		$ 5,693	$ 7,145
Gross profit	$ 2,661	$ 2,306	$ 1,972	$ 109	$ (1,381)	$ (484)	$ (1,902)	$ (1,926)	7,048		(5,693)	(7,145)
Selling, general and administrative									(7,781)		(7,107)	(8,485)
Operating expenses									(7,781)		(7,107)	(8,485)
Income from operations	4,945	4,208	3,898	1,778	517	1,240	(48)	(295)	14,829		1,414	1,340
Income before income taxes									14,829		1,414	1,340
Income tax expense	297	210	269	(35)	85	100	(67)	(47)	741		71	67
Net income	$ 4,649	$ 3,997	$ 3,629	$ 1,813	$ 432	$ 1,140	$ 20	$ (249)	$ 14,088		$ 1,343	$ 1,273
Net income per share:
Basic (in dollars per share)	$ 0.06	$ 0.06	$ 0.05	$ 0.03	$ 0.01	$ 0.02	$ 0	$ 0	$ 0.20		$ 0.02	$ 0.02
Diluted (in dollars per share)	$ 0.06	$ 0.06	$ 0.05	$ 0.03	$ 0.01	$ 0.02	$ 0	$ 0	$ 0.20		$ 0.02	$ 0.02
[1]	EPS for the year may not equal the sum of quarterly EPS due to changes in weighted share calculations.

RESTATEMENT OF CONSOLIDATED F51

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 41,225	$ 34,808	$ 32,670	$ 17,396	$ 10,761	$ 32,925	$ 5,109	$ (340)	$ 126,099	$ 48,455	$ 51,912
Comprehensive income									130,864	46,826	48,571
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	36,576	30,811	29,041	15,583	10,329	31,785	5,089	(91)	112,011	47,112	50,639
Comprehensive income									116,776	45,483	47,298
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 4,649	$ 3,997	$ 3,629	$ 1,813	$ 432	$ 1,140	$ 20	$ (249)	14,088	1,343	1,273
Comprehensive income									$ 14,088	$ 1,343	$ 1,273

RESTATEMENT OF CONSOLIDATED F52

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Statement of shareholders' equity) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				$ 799,524				$ 760,912	$ 799,524	$ 760,912	$ 776,990
Issuance of stock for services rendered									750	551	1,049
Repurchase of common stock									$ (18,197)	(14,551)	(77,872)
Treasury Stock, Shares, Acquired									(944,840)
Exercise of stock options									$ 509	410	694
Issuance of shares for market-based restricted stock and time-based restricted stock									0	0	0
Excess tax benefits from stock based compensation									(4,392)	197	540
Equity-based compensation expense									10,972	5,179	10,940
Net income	$ 41,225	$ 34,808	$ 32,670	17,396	$ 10,761	$ 32,925	$ 5,109	(340)	126,099	48,455	51,912
Foreign currency translation adjustment									1,960	624	(3,360)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax									1,815	(462)	0
Unamortized pension costs									990	(1,791)	19
Comprehensive income									130,864	46,826	48,571
Ending Balance	920,030				799,524				920,030	799,524	760,912
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				806,518				769,249	806,518	769,249	786,600
Issuance of stock for services rendered									750	551	1,049
Repurchase of common stock									(18,197)	(14,551)	(77,872)
Exercise of stock options									509	410	694
Issuance of shares for market-based restricted stock and time-based restricted stock									0	0	0
Excess tax benefits from stock based compensation									(4,392)	197	540
Equity-based compensation expense									10,972	5,179	10,940
Net income	36,576	30,811	29,041	15,583	10,329	31,785	5,089	(91)	112,011	47,112	50,639
Foreign currency translation adjustment									1,960	624	(3,360)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax									1,815	(462)
Unamortized pension costs									990	(1,791)	19
Comprehensive income									116,776	45,483	47,298
Ending Balance	912,936				806,518				912,936	806,518	769,249
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				(6,994)				(8,337)	(6,994)	(8,337)	(9,610)
Net income	4,649	$ 3,997	$ 3,629	1,813	432	$ 1,140	$ 20	(249)	14,088	1,343	1,273
Comprehensive income									14,088	1,343	1,273
Ending Balance	7,094				(6,994)				7,094	(6,994)	(8,337)
Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				$ 498,676				$ 492,339	$ 498,676	$ 492,339	$ 479,116
Beginning Balance, shares				70,420,000				71,240,000	70,420,000	71,240,000	76,626,000
Issuance of stock for services rendered									$ 750	$ 551	$ 1,049
Issuance of stock for services rendered, shares									45,000	50,000	83,000
Repurchase of common stock									$ 0		$ 0
Treasury Stock, Shares, Acquired									(945,000)	(1,408,000)	(6,405,000)
Exercise of stock options									$ 509	$ 410	$ 694
Exercise of stock options, shares									61,000	53,000	75,000
Issuance of shares for market-based restricted stock and time-based restricted stock									$ 0	$ 0	$ 0
Issuance of shares for market-based restricted stock and time-based restricted stock, shares									616,000	485,000	861,000
Excess tax benefits from stock based compensation									$ (4,392)	$ 197	$ 540
Equity-based compensation expense									10,972	5,179	10,940
Ending Balance	$ 506,515				$ 498,676				$ 506,515	$ 498,676	$ 492,339
Ending Balance, shares	70,197,000				70,420,000				70,197,000	70,420,000	71,240,000
Common Stock | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				$ 498,676				$ 492,339	$ 498,676	$ 492,339	$ 479,116
Beginning Balance, shares				70,420,000				71,240,000	70,420,000	71,240,000	76,626,000
Issuance of stock for services rendered									$ 750	$ 551	$ 1,049
Issuance of stock for services rendered, shares									45,000	50,000	83,000
Repurchase of common stock											$ 0
Treasury Stock, Shares, Acquired									(945,000)	(1,408,000)	(6,405,000)
Exercise of stock options									$ 509	$ 410	$ 694
Exercise of stock options, shares									61,000	53,000	75,000
Issuance of shares for market-based restricted stock and time-based restricted stock											$ 0
Issuance of shares for market-based restricted stock and time-based restricted stock, shares									616,000	485,000	861,000
Excess tax benefits from stock based compensation									$ (4,392)	$ 197	$ 540
Equity-based compensation expense									10,972	5,179	10,940
Ending Balance	$ 506,515				$ 498,676				$ 506,515	$ 498,676	$ 492,339
Ending Balance, shares	70,197,000				70,420,000				70,197,000	70,420,000	71,240,000
Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				$ (139,407)				$ (124,856)	$ (139,407)	$ (124,856)	$ (46,984)
Issuance of stock for services rendered									0		0
Repurchase of common stock									$ (18,197)	$ (14,551)	$ (77,872)
Treasury Stock, Shares, Acquired									(945,000)	(1,408,000)	(6,405,000)
Ending Balance	$ (157,604)				$ (139,407)				$ (157,604)	$ (139,407)	$ (124,856)
Treasury Stock | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				(139,407)				(124,856)	(139,407)	(124,856)	(46,984)
Issuance of stock for services rendered											0
Repurchase of common stock									(18,197)	(14,551)	(77,872)
Ending Balance	(157,604)				(139,407)				(157,604)	(139,407)	(124,856)
Retained earnings
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				442,981				394,526	442,981	394,526	342,614
Net income									126,099	48,455	51,912
Foreign currency translation adjustment											0
Unamortized pension costs											0
Comprehensive income									126,099	48,455	51,912
Ending Balance	569,080				442,981				569,080	442,981	394,526
Retained earnings | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				449,975				402,863	449,975	402,863	352,224
Net income									112,011	47,112	50,639
Foreign currency translation adjustment									0	0
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax									0	0
Unamortized pension costs									0	0
Comprehensive income									112,011	47,112	50,639
Ending Balance	561,986				449,975				561,986	449,975	402,863
Retained earnings | Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				(6,994)				(8,337)	(6,994)	(8,337)	(9,610)
Net income									14,088	1,343	1,273
Comprehensive income									14,088	1,343	1,273
Ending Balance	7,094				(6,994)				7,094	(6,994)	(8,337)
Accumulated Other Comprehensive Income
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				(2,726)				(1,097)	(2,726)	(1,097)	2,244
Net income										0	0
Foreign currency translation adjustment									1,960	624	(3,360)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax									1,815	(462)
Unamortized pension costs									990	(1,791)	19
Comprehensive income									4,765	(1,629)	(3,341)
Ending Balance	2,039				(2,726)				2,039	(2,726)	(1,097)
Accumulated Other Comprehensive Income | As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Beginning Balance				$ (2,726)				$ (1,097)	(2,726)	(1,097)	2,244
Net income											0
Foreign currency translation adjustment									1,960	624	(3,360)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax									1,815	(462)
Unamortized pension costs									990	(1,791)	19
Comprehensive income									4,765	(1,629)	(3,341)
Ending Balance	$ 2,039				$ (2,726)				$ 2,039	$ (2,726)	$ (1,097)

RESTATEMENT OF CONSOLIDATED F53

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 41,225	$ 34,808	$ 32,670	$ 17,396	$ 10,761	$ 32,925	$ 5,109	$ (340)	$ 126,099	$ 48,455	$ 51,912
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes									(16,758)	(15,459)	(16,671)
Accounts Payable, accrued expenses and other current liabilities									63,425	32,692	(34,106)
Net cash provided by operating activities									136,310	68,407	87,875
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	36,576	30,811	29,041	15,583	10,329	31,785	5,089	(91)	112,011	47,112	50,639
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes									(17,499)	(15,530)	(16,738)
Accounts Payable, accrued expenses and other current liabilities									78,254	34,106	(32,766)
Net cash provided by operating activities									136,310	68,407	87,875
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 4,649	$ 3,997	$ 3,629	$ 1,813	$ 432	$ 1,140	$ 20	$ (249)	14,088	1,343	1,273
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes									741	71	67
Accounts Payable, accrued expenses and other current liabilities									(14,829)	(1,414)	(1,340)
Net cash provided by operating activities									$ 0	$ 0	$ 0

RESTRUCTURING - Summary of Rest

RESTRUCTURING - Summary of Restructuring Activities (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Restructuring Cost and Reserve [Line Items]
Provision for severance and benefits	[1]	$ 3,311	$ 8,644
Payment of severance and benefits		(5,245)	(3,620)
Accrual for estimated severance and benefits, end of period	[2]	4,628	6,562	$ 1,538
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Provision for severance and benefits	[1]	3,273	661	1,850
Payment of severance and benefits		(418)	(2,162)	(312)
Accrual for estimated severance and benefits, end of period	[2]	2,892	37	1,538	$ 0
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Provision for severance and benefits	[1]	38	7,983
Payment of severance and benefits		(4,827)	(1,458)
Accrual for estimated severance and benefits, end of period	[2]	$ 1,736	$ 6,525	$ 0
[1]	Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Statements of Operations.
[2]	Included within accrued expenses and other current liabilities on the Consolidated Balance Sheets.

RESTRUCTURING - Narrative (Deta

RESTRUCTURING - Narrative (Details) - EA/APMR [Member] $ in Millions	12 Months Ended
	Sep. 30, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Total Restructuring Costs	$ 3.8
Severance Costs	3.3
Other Restructuring Costs	$ 0.5

BALANCE SHEET COMPONENTS (Compo

BALANCE SHEET COMPONENTS (Components of significant balance sheet accounts) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Oct. 01, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Short-term Investments	[1]	$ 216,000	$ 124,000	[2]
Inventories, net:
Raw materials and supplies (2)	[3]	44,239	26,876
Work in process (2)	[3]	40,827	24,333
Finished goods (2)	[3]	61,596	57,166
Inventory, gross		146,662	108,375
Inventory reserves		(24,639)	(21,080)
Inventories, net		122,023	87,295
Property, plant and equipment, net:
Land		2,182	0
Buildings and building improvements		50,910	34,472
Leasehold improvements		9,882	19,963
Data processing equipment and software (2)	[3]	34,700	32,975
Machinery, equipment, furniture and fixtures		68,143	54,730
Property, plant and equipment, gross		165,817	142,140
Accumulated depreciation(2)	[3]	(98,055)	(91,798)
Property, plant and equipment, net		67,762	50,342
Accrued expenses and other current liabilities:
Wages and benefits		47,411	24,248
Accrued customer obligations (3) (As Restated)	[2]	52,460	21,483
Commissions and professional fees (As Restated)		8,555	10,908
Deferred rent		1,930	2,920
Severance (4)	[4]	3,828	1,296
Other (As Restated)		10,663	10,461
Accrued expenses and other current liabilities		$ 124,847	$ 71,316
[1]	All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of September 30, 2017 and October 1, 2016, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the years ended 2017 and 2016.
[2]	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
[3]	Certain balances as at October 1, 2016 relating to Inventories and Property, plant and equipment have been reclassified for comparative purposes. These reclassifications have no impact to the Consolidated Balance Sheets as at October 1, 2016.
[4]	Includes the restructuring plan discussed in Note 3, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.2 million (as of October 1, 2016: $0.8 million), 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		Sep. 30, 2017	Oct. 01, 2016
Restructuring Cost and Reserve [Line Items]
Severance	[1]	$ 3,828	$ 1,296
CEO Severance [Member]
Restructuring Cost and Reserve [Line Items]
Severance		$ 200	$ 800
[1]	Includes the restructuring plan discussed in Note 3, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.2 million (as of October 1, 2016: $0.8 million), and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

BUSINESS COMBINATION - Narrativ

BUSINESS COMBINATION - Narrative (Details) € in Millions, $ in Millions	Jul. 02, 2017USD ($)	Jul. 02, 2017EUR (€)	Jan. 09, 2015USD ($)	Jan. 09, 2015EUR (€)	Oct. 03, 2015USD ($)	Oct. 01, 2016USD ($)	Oct. 01, 2016EUR (€)
Liteq B.V. [Member]
Business Acquisition [Line Items]
Consideration transferred	$ 28.6	€ 25
Net loss contributed	1.4
Acquisition-related expenses incurred	$ 0.3
Assembléon [Member]
Business Acquisition [Line Items]
Consideration transferred			$ 97.4	€ 80
Cash consideration paid to acquire equity			72.5
Cash consideration used to settle acquiree's intercompany loans			$ 24.9
Escrow Deposit						$ 8.7	€ 7.7
Revenue contributed					$ 59.3
Net loss contributed					2
Selling, General and Administrative Expenses [Member] | Assembléon [Member]
Business Acquisition [Line Items]
Acquisition-related expenses incurred					$ 0.9

BUSINESS COMBINATION - Acquired

BUSINESS COMBINATION - Acquired Assets and Liabilities Allocation Table (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Jul. 02, 2017	Oct. 01, 2016	[1]	Jan. 09, 2015
Business Acquisition [Line Items]
Goodwill	$ 56,318		$ 81,272
Liteq B.V. [Member]
Business Acquisition [Line Items]
Prepaid expenses and other current assets		$ 199
Property, plant and equipment		107
Intangibles		18,060
Goodwill		10,253
Accounts payable		(157)
Accrued expenses and other current liabilities		(103)
Deferred tax liabilities		(1,240)
Total purchase price, net of cash acquired		$ 27,119
Assembléon [Member]
Business Acquisition [Line Items]
Intangibles					$ 61,463
Total purchase price, net of cash acquired					$ 93,153
[1]	Balances have been recasted due to the operating and reportable segments realignment.

BUSINESS COMBINATION - Pro Form

BUSINESS COMBINATION - Pro Forma Information (Details) - Liteq B.V. [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Business Acquisition [Line Items]
Revenue	$ 809,041	$ 627,192
Net income	$ 120,143	$ 42,513
Basic income per common share (in dollars per share)	$ 1.69	$ 0.60
Diluted income per common share (in dollars per share)	$ 1.67	$ 0.60

GOODWILL AND INTANGIBLE ASSET61

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2017USD ($)	Jul. 01, 2017	Sep. 30, 2017USD ($)reporting_unit	Oct. 01, 2016USD ($)	Oct. 03, 2015USD ($)
Goodwill [Line Items]
Impairment charges | $			$ 35,207	$ 0	$ 0
Number of Reporting Units			5
Assembléon [Member]
Goodwill [Line Items]
Fair Value Inputs, Long-term Revenue Growth Rate		2.50%
Fair Value Inputs, Discount Rate		10.45%
Impairment charges | $	$ 35,200
Capital Equipment [Member]
Goodwill [Line Items]
Number of Reporting Units			2
Aftermarket Products and Services [Member]
Goodwill [Line Items]
Number of Reporting Units			3

GOODWILL AND INTANGIBLE ASSET62

GOODWILL AND INTANGIBLE ASSETS (Recorded Goodwill) (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2017USD ($)
Goodwill [Roll Forward]
Beginning balance	$ 81,272	[1]
Acquired in business combination	10,253
Goodwill impairment	(35,207)
Ending balance	56,318
Aftermarket Products and Services [Member]
Goodwill [Roll Forward]
Beginning balance	47,819	[1]
Acquired in business combination	0
Goodwill impairment	(21,476)
Ending balance	26,343
Capital Equipment [Member]
Goodwill [Roll Forward]
Beginning balance	33,453	[1]
Acquired in business combination	10,253
Goodwill impairment	(13,731)
Ending balance	$ 29,975
[1]	Balances have been recasted due to the operating and reportable segments realignment.

GOODWILL AND INTANGIBLE ASSET63

GOODWILL AND INTANGIBLE ASSETS (Net intangible assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Finite-Lived Intangible Assets [Line Items]
Net intangible assets	$ 62,316	$ 50,810
Developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	74,080	74,080
Acquired in business acquisition	18,060	0
Accumulated amortization	(41,162)	(37,969)
Net intangible assets	50,978	36,111
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	36,968	36,968
Accumulated amortization	(27,398)	(24,455)
Net intangible assets	9,570	12,513
Trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	7,515	7,515
Accumulated amortization	(5,747)	(5,329)
Net intangible assets	1,768	2,186
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] | Developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	7 years
Minimum [Member] | Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	5 years
Minimum [Member] | Trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	7 years
Maximum [Member] | Developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	15 years
Maximum [Member] | Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	6 years
Maximum [Member] | Trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Average estimated useful lives (in years)	8 years

GOODWILL AND INTANGIBLE ASSET64

GOODWILL AND INTANGIBLE ASSETS (Estimated annual amortization expense) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Fiscal 2,018	$ 7,892
Fiscal 2,019	7,892
Fiscal 2,020	7,892
Fiscal 2,021	5,684
Fiscal 2022 and thereafter	32,956
Total amortization expense	$ 62,316

CASH, CASH EQUIVALENTS, RESTR65

CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORT-TERM INVESTMENTS (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Cash and Cash Equivalents [Line Items]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents		$ 608,940	$ 547,907
Short-term investments		216,000	124,000
Cash and cash equivalents, Amortized Cost		392,410	423,907	$ 498,614	$ 587,981
Restricted cash	[1]	530	0
Demand Deposits [Member]
Cash and Cash Equivalents [Line Items]
Short-term investments	[2]	96,000	0
Cash [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost		65,759	118,335
Cash equivalents, Money market funds [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost	[1]	232,069	152,961
Cash equivalents, Time deposits [Member]
Cash and Cash Equivalents [Line Items]
Short-term investments	[3]	120,000	124,000
Cash and cash equivalents, Amortized Cost	[1],[3]	89,087	133,611
Commercial Paper [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents, Amortized Cost	[1]	$ 5,495	$ 19,000
[1]	Fair value approximates cost basis.
[2]	Represents deposits that require a notice period of three months for withdrawal.
[3]	Certain time deposits as at October 1, 2016 have been corrected from cash equivalents to short-term investments for comparative purposes.

EQUITY INVESTMENTS (Details)

EQUITY INVESTMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Schedule of Equity Method Investments [Line Items]
Income (Loss) from Equity Method Investments	$ 190	$ 0	$ 0
Equity investments	$ 1,502	$ 0

DERIVATIVE FINANCIAL INSTRUME67

DERIVATIVE FINANCIAL INSTRUMENT (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2017	Oct. 01, 2016
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimate of Time to Transfer		12 months
Derivative, Notional Amount		$ 36,404	$ 28,997
Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount		$ 36,404	28,997
Derivative, Term of Contract		12 months
Other Comprehensive Income (Loss) [Member] | Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	[1]	$ 669	(566)
Selling, General and Administrative Expenses [Member] | Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	[2]	(1,146)	(104)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	[3]	0	0
Prepaid Expenses and Other Current Assets [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset	[4],[5]	1,353
Prepaid Expenses and Other Current Assets [Member] | Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Fair Value, Gross Asset	[4],[5]	$ 1,353
Other Current Liabilities [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair Value Liability Derivatives	[4],[6]		462
Other Current Liabilities [Member] | Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair Value Liability Derivatives	[4],[6]		$ 462
[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.
[4]	Hedged amounts expected to be recognized to income within the next twelve months.
[5]	The fair value of derivative assets is measured using level 2 fair value inputs and is included in prepaid expenses and other current assets on our Consolidated Balance Sheet.
[6]	The fair value of derivative liabilities is measured using level 2 fair value inputs and is included in accrued expenses and other current liabilities on our Consolidated Balance Sheet.

DEBT AND OTHER OBLIGATIONS (Nar

DEBT AND OTHER OBLIGATIONS (Narrative) (Details)	Mar. 21, 2016USD ($)	Sep. 30, 2017USD ($)renewal_option	Oct. 01, 2016USD ($)	Dec. 01, 2013USD ($)ft²	Nov. 22, 2013USD ($)
Debt Instrument [Line Items]
Area of Land | ft²				198,000
Percentage Of Building Area Agreed To Lease From Landlord				70.00%
Financing obligation		$ 16,074,000	$ 16,701,000	$ 20,000,000
K&S Corporate Headquarters [Member]
Debt Instrument [Line Items]
Lessee Leasing Arrangements, Capital Leases, Renewal Term		10 years
Annual Rent and Service Charge Minimum Range		$ 4,000,000
Annual Rent and Service Charge Maximum Range		$ 5,000,000
Lessee Leasing Arrangements, Capital Leases, Term of Contract		10 years
Lessee Leasing Arrangements, Capital Leases, Number of Renewal Options | renewal_option		2
Capital Lease Obligations, Interest Rate, Effective Percentage		6.30%
Building [Member]
Debt Instrument [Line Items]
Property, Plant and Equipment, Useful Life		25 years
Citibank [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 5,000,000
Long-term Line of Credit		$ 3,200,000
Revolving Credit Facility [Member] | United Overseas Bank Limited [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Expiration Date	Mar. 20, 2018
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Line of Credit Facility, Expiration Period	1 year
Long-term Line of Credit		0
Current and Noncurrent Portion [Member]
Debt Instrument [Line Items]
Financing obligation		$ 16,800,000

SHAREHOLDERS' EQUITY AND EMPL69

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Matching contributions to the Plan) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Cash	$ 1,645	$ 1,544

SHAREHOLDERS' EQUITY AND EMPL70

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Accumulated other comprehensive income) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Gain from foreign currency translation adjustments	$ 2,422	$ 462
Unrecognized actuarial loss on pension plan, net of tax	(1,736)	(2,726)
Accumulated other comprehensive income/(loss)	2,039	(2,726)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 1,353	$ (462)

SHAREHOLDERS' EQUITY AND EMPL71

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Total equity-based compensation expense) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jul. 02, 2016	Sep. 30, 2017	Oct. 01, 2016		Oct. 03, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		$ 11,722	$ 5,730	[1]	$ 11,989
Market-based restricted stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		3,480	(33)		4,677
Time-based restricted stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		7,492	5,255		6,129
Performance-based restricted stock
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		0	(43)		131
Stock options [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		0	0		3
Common Stock
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		750	551		1,049
Cost of sales [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		463	421		393
Selling, general and administrative (1) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		9,015	3,244	[2]	9,127
Selling, general and administrative (1) [Member] | Forfeiture of Stock Awards [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)	$ (2,000)
Research and development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense (reversal)		$ 2,244	$ 2,065		$ 2,469
[1]	The equity-based compensation expense for fiscal 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]	The selling, general and administrative expense for fiscal 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 EMPL72

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Employee market-based restricted stock activity) (Details) - Market-based restricted stock [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of shares, Restricted stock outstanding, beginning balance (in shares)	484	578	1,068
Number of shares, Granted (in shares)	388	172	232
Number of shares, Forfeited or expired (in shares)	(3)	(256)	(48)
Number of shares, Vested (in shares)	(196)	(10)	(674)
Number of shares, Restricted stock outstanding, ending balance (in shares)	673	484	578	1,068
Unrecognized compensation expense	$ 6,204	$ 2,924	$ 4,465	$ 5,271
Average remaining service period (in years)	1 year 4 months 15 days	1 year 15 days	1 year 5 months	1 year
Weighted average grant date fair value per share	$ 13.47	$ 12.26	$ 16.83

SHAREHOLDERS' EQUITY AND EMPL73

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Employee time-based restricted stock activity) (Details) - Time-based restricted stock [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of shares, Restricted stock outstanding, beginning balance (in shares)	1,015	849	1,057
Number of shares, Granted (in shares)	715	597	484
Number of shares, Forfeited or expired (in shares)	(50)	(85)	(29)
Number of shares, Vested (in shares)	(600)	(346)	(663)
Number of shares, Restricted stock outstanding, ending balance (in shares)	1,080	1,015	849	1,057
Unrecognized compensation expense	$ 7,770	$ 6,440	$ 7,054	$ 6,720
Average remaining service period (in years)	1 year 5 months 15 days	1 year 5 months 15 days	1 year 7 months 6 days	1 year 5 months
Weighted average grant date fair value per share	$ 13.32	$ 9.66	$ 14.06

SHAREHOLDERS' EQUITY AND EMPL74

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Employee performance-based restricted stock activity) (Details) - Performance-based restricted stock - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of shares, Restricted stock outstanding, beginning balance (in shares)	0	57	57
Number of shares, Granted (in shares)	0	0	0
Number of shares, Forfeited or expired (in shares)	0	(29)
Number of shares, Restricted stock outstanding, ending balance (in shares)	0	0	57	57
Unrecognized compensation expense	$ 0	$ 0	$ 285	$ 419
Average remaining service period (in years)	0 years		2 years 2 months	3 years 2 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	0	(28)

SHAREHOLDERS' EQUITY AND EMPL75

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Employee stock option activity) (Details) - Employee Stock Option [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of shares, Options outstanding, beginning balance (in shares)	90	147	220
Number of shares, Exercised (in shares)	(61)	(53)	(45)
Number of shares, Forfeited or expired (in shares)	(13)	(4)	(28)
Number of shares, Options outstanding, ending balance (in shares)	16	90	147
Number of shares, Options vested and expected to vest (in shares)	16
Number of shares, Options exercisable (in shares)	16
Number of shares, In the money exercisable options (in shares)	16
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted average exercise price, Options outstanding, beginning balance (in dollars per share)	$ 8.41	$ 8.18	$ 8.14
Weighted average exercise price, Exercised (in dollars per share)	8.31	5.40	8.58
Weighted average exercise price, Forfeited or expired (in dollars per share)	8.50	9	7.25
Weighted average exercise price, Options outstanding, ending balance (in dollars per share)	8.73	$ 8.41	$ 8.18
Weighted average exercise price, Options vested and expected to vest (in dollars per share)	8.73
Weighted average exercise price, Options exercisable (in dollars per share)	$ 8.73
Average remaining contractual life, Options outstanding (in years)	3 months 7 days
Average remaining contractual life, Options vested and expected to vest (in years)	3 months 7 days
Average remaining contractual life, Options exercisable (in years)	3 months 7 days
Aggregate intrinsic value, Exercised	$ 531	$ 330	$ 282
Aggregate intrinsic value, Options outstanding	200
Aggregate intrinsic value, Options vested and expected to vest	200
Aggregate intrinsic value, In the money exercisable options	$ 200

SHAREHOLDERS' EQUITY AND EMPL76

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Outstanding and exercisable employee stock options) (Details) - Stock Options One [Member] shares in Thousands	12 Months Ended
	Sep. 30, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices, lower limit	$ 8.64
Range of exercise prices, upper limit	$ 8.74
Options Outstanding | shares	16
Options Outstanding, Weighted average remaining contractual life (in years)	3 months 7 days
Options Outstanding, Weighted average exercise price	$ 8.73
Options Exercisable | shares	16
Options Exercisable, Weighted average exercise price	$ 8.73

SHAREHOLDERS' EQUITY AND EMPL77

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Common stock issued to non-employee directors) (Details) - Non Employee Director [Member] - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of common shares issued		50	83
Fair value based upon market price at time of issue	$ 750	$ 551	$ 1,049

SHAREHOLDERS' EQUITY AND EMPL78

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Non-employee director stock option activity) (Details) - Non Employee Director [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of shares, Options outstanding, beginning balance (in shares)	0	20	55
Number of shares, Exercised (in shares)	0	0	(30)
Number of shares, Forfeited or expired (in shares)	0	(20)	(5)
Number of shares, Options outstanding, ending balance (in shares)	0	0	20
Number of shares, Options vested and expected to vest (in shares)	0
Number of shares, Options exercisable (in shares)	0
Number of shares, In the money exercisable options (in shares)	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted average exercise price, Options outstanding, beginning balance (in dollars per share)	$ 0	$ 11.20	$ 10.22
Weighted average exercise price, Exercised (in dollars per share)	0	0	10.19
Weighted average exercise price, Forfeited or expired (in dollars per share)	0	11	6.48
Weighted average exercise price, Options outstanding, ending balance (in dollars per share)	0	$ 0	$ 11.20
Weighted average exercise price, Options vested and expected to vest (in dollars per share)	0
Weighted average exercise price, Options exercisable (in dollars per share)	$ 0
Average remaining contractual life, Options outstanding (in years)	0 years
Average remaining contractual life, Options vested and expected to vest (in years)	0 years
Average remaining contractual life, Options exercisable (in years)	0 years
Aggregate intrinsic value, Options outstanding	$ 0	$ 0	$ 225	$ 225
Aggregate intrinsic value, Options vested and expected to vest	0
Aggregate intrinsic value, In the money exercisable options	$ 0

SHAREHOLDERS' EQUITY AND EMPL79

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Defined benefits pension obligations and pension expenses) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
Defined Benefit Plan Disclosure [Line Items]
Pension obligation	$ 2,918	$ 3,318
Foreign Pension Plan, Defined Benefit [Member] | Switzerland [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension obligation	1,951	2,393
Foreign Pension Plan, Defined Benefit [Member] | Taiwan [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension obligation	$ 967	$ 925

SHAREHOLDERS' EQUITY AND EMPL80

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Narrative) (Details) shares in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)shares	Sep. 30, 2017USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Description Of Maximum Percentage Of Employee Contributions and Matching Contributions Based Upon Years Of Service		employee contributions and matching Company contributions from 4% to 6%
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date		100.00%
Relative Total Shareholder Return Average Stock Price Calculation Period		90 days
Total Shareholder Return Award Performance Measurement Period		3 years
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options		$ 500,000
Grant To Non Employee Director	$ 32,500	$ 120,000
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		6.00%
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 | shares	5.1	5.1

SHAREHOLDERS' EQUITY AND EMPL81

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Assumptions Used to Calculate Compensation Expense) (Details) - Performance-based restricted stock - $ / shares	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	$ 12.51	$ 9.58	$ 14.02
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	30.39%	30.85%	35.48%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.96%	0.89%	0.89%

SHAREHOLDERS' EQUITY AND EMPL82

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS Share Repurchase Program (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Aug. 15, 2017
Share Repurchases [Line Items]
Treasury Stock, Shares, Acquired	(944,840)
Stock Repurchased During Period, Value	$ 18,200
Payments for Repurchase of Common Stock	18,197	$ 14,551	$ 75,715
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 88,800
August 2017 Share Repurchase Program [Member]
Share Repurchases [Line Items]
Stock Repurchase Program, Authorized Amount				$ 100,000
Stock Repurchase Program, Period	3 years

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								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017		Oct. 01, 2016	Oct. 03, 2015
NUMERATOR:
Net income	$ 41,225	$ 34,808	$ 32,670	$ 17,396	$ 10,761	$ 32,925	$ 5,109	$ (340)	$ 126,099		$ 48,455	$ 51,912
DENOMINATOR:
Weighted average shares outstanding - Basic (in shares)	70,742	71,063	70,964	70,854	70,404	70,379	70,389	70,738	70,906		70,477	75,414
Stock options (in shares)									19		32	70
Time-based restricted stock (in shares)									592		274	175
Market-based restricted stock (in shares)									546		58	0
Weighted average shares outstanding - Diluted (1)	72,071	72,483	72,270	71,763	71,017	70,843	70,634	70,738	72,063		70,841	75,659
EPS:
Net income per share - Basic (in dollars per share)	$ 0.58	$ 0.49	$ 0.46	$ 0.25	$ 0.15	$ 0.47	$ 0.07	$ 0	$ 1.78	[1]	$ 0.69	$ 0.69
Effect of dilutive shares (in dollars per share)									(0.03)		(0.01)	0
Net income per share - Diluted (in dollars per share)	$ 0.57	$ 0.48	$ 0.45	$ 0.24	$ 0.15	$ 0.46	$ 0.07	$ 0	$ 1.75	[1]	$ 0.68	$ 0.69
[1]	EPS for the year may not equal the sum of quarterly EPS due to changes in weighted share calculations.

INCOME TAXES (Income from conti

INCOME TAXES (Income from continuing operations by location, the provision (benefit) for income taxes and the effective tax rate) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Income Tax Disclosure [Abstract]
United States operations									$ (4,114)	$ (12,600)	$ 4,178
Foreign operations									122,629	68,764	34,867
Income from operations before income taxes									118,515	56,164	39,045
Income tax (benefit) / expenses	$ 2,539	$ (17,657)	$ 5,151	$ 2,573	$ (5,576)	$ 7,619	$ 6,978	$ (1,312)	$ (7,394)	$ 7,709	$ (12,867)
Effective tax rate									(6.20%)	13.70%	(33.00%)

INCOME TAXES (Provision (benefi

INCOME TAXES (Provision (benefit) for income taxes from continuing operations) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Current:
Federal									$ (3,975)	$ 871	$ 1,459
State									64	53	76
Foreign									13,290	21,841	4,707
Deferred:
Federal									(15,374)	(13,423)	(20,250)
State									40	12	(10)
Foreign									(1,439)	(1,645)	1,151
Provision for income taxes	$ 2,539	$ (17,657)	$ 5,151	$ 2,573	$ (5,576)	$ 7,619	$ 6,978	$ (1,312)	$ (7,394)	$ 7,709	$ (12,867)

INCOME TAXES (Effective income

INCOME TAXES (Effective income tax rate reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Income Tax Disclosure [Abstract]
Computed income tax expense based on U.S. statutory rate									$ 41,358	$ 19,658	$ 13,666
Effect of earnings of foreign subsidiaries subject to different tax rates									(22,832)	(7,584)	(6,344)
Benefits from foreign approved enterprise zones									(23,294)	(8,701)	(6,016)
Benefits from research and development tax credits									(1,859)	(2,839)	(4,090)
Benefits from foreign tax credits									(26,119)	0	0
Change in permanent reinvestment assertion									0	(9,696)	(19,704)
Tax impact on restructuring									0	4,238	0
Tax audit settlement									0	4,889	0
Effect of permanent items									778	(2,274)	1,822
Non-deductible goodwill impairment									8,805	0	0
Deferred taxes not benefited									6,458	3,585	2,634
Foreign operations (withholding taxes, deferred taxes on unremitted earnings, US taxation of foreign earnings)									6,039	4,981	4,904
Reserve for uncertain tax positions									2,936	208	886
State income tax expense (net of federal benefit)									60	996	(1,543)
Other, net									276	248	918
Provision for income taxes	$ 2,539	$ (17,657)	$ 5,151	$ 2,573	$ (5,576)	$ 7,619	$ 6,978	$ (1,312)	$ (7,394)	$ 7,709	$ (12,867)

INCOME TAXES (Net deferred tax

INCOME TAXES (Net deferred tax balance) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016
Income Tax Disclosure [Abstract]
Inventory reserves	$ 589	$ 546
Stock options	422	647
Other accruals and reserves	7,857	5,305
Domestic tax credit carryforwards	17,635	8,011
Net operating loss carryforwards	35,937	31,817
Deferred Tax Assets, Gross	62,440	46,326
Valuation allowance	(29,614)	(27,381)
Total long-term deferred tax asset	32,826	18,945
Foreign withholding tax on undistributed earnings	20,945	20,119
Fixed and intangible assets	11,262	9,333
Total long-term deferred tax liability	32,207	29,452
Total net deferred tax asset / (liability)	619
Total net deferred tax asset / (liability)		(10,507)
Deferred tax asset	27,771	16,822
Deferred tax liability	$ 27,152	$ 27,329

INCOME TAXES (Unrecognized tax

INCOME TAXES (Unrecognized tax benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefit, beginning of year	$ 7,453	$ 7,101	$ 7,192
Additions for tax positions, current year	3,657	519	0
Additions for tax positions, prior year	1,834	827	5,140
Reductions for tax positions, prior year	(882)	(994)	(5,231)
Unrecognized tax benefit, end of year	$ 12,062	$ 7,453	$ 7,101

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 27, 2014
Income Tax Disclosure [Abstract]
Change in permanent reinvestment assertion	$ 0	$ (9,696)	$ (19,704)
Tax impact on restructuring	0	4,238	0
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries	627,000
Deferred Tax Liabilities, Undistributed Foreign Earnings	21,000
Undistributed Earnings Not Reinvested In Foreign Operations	500
Foreign Earnings Repatriated	200
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	95,800
Deferred Tax Assets, Tax Credit Carryforwards	4,900
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	11,200
Excess tax benefits from stock based compensation	(4,392)	197	540
Operating Loss Carryforwards [Line Items]
Unrecognized Tax Benefits, Decreases Resulting from Prior Period Tax Positions	882	994	5,231
Unrecognized Tax Benefits	12,062	7,453	7,101	$ 7,192
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	165,800
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	24,300
Operations In Singapore And Malaysia [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Reconciliation, Tax Exempt Income	$ 23,300	$ 8,700	$ 6,000
Income Tax Reconciliation Foreign Income Tax Rate Differential Per Share	$ 0.32	$ 0.12	$ 0.08
Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward, Foreign, Statute Of Limitions	4 years
Minimum [Member] | Operations In Singapore And Malaysia [Member]
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential			0.00%
Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward, Foreign, Statute Of Limitions	6 years
Maximum [Member] | Operations In Singapore And Malaysia [Member]
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential	5.00%
Pennsylvania Tax Law [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 5,000	$ 0	$ 4,000	$ 4,000

OTHER FINANCIAL DATA Other Fina

OTHER FINANCIAL DATA Other Financial Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Incentive Compensation Expense	$ 29,612	$ 14,661	$ 10,768
Rent Expense	5,071	5,901	5,006
Warranty and Retrofit Expense	$ 13,740	$ 11,557	$ 9,952

SEGMENT INFORMATION (Operating

SEGMENT INFORMATION (Operating information by segment) (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Net revenue:
Net revenue		$ 215,892	$ 243,897	$ 199,613	$ 149,639	$ 145,844	$ 216,414	$ 156,400	$ 108,534	$ 809,041	$ 627,192	$ 536,471
Cost of sales :
Cost of sales										426,947	346,156	284,524
Gross profit :
Gross profit		107,400	114,004	92,263	68,427	65,240	99,556	67,745	48,495	382,094	281,036	251,947
Operating expenses:
Operating expenses										269,011	227,083	213,356
Income from operations:
Income from operations		$ 41,849	$ 15,672	$ 36,503	$ 19,059	$ 4,430	$ 39,862	$ 11,661	$ (2,000)	113,083	53,953	38,591
Restructuring expenses	[1]									3,311	8,644
Capital Equipment
Net revenue:
Net revenue										651,934	488,925	411,099
Income from operations:
Income from operations	[2]									107,115	33,484	12,454
Restructuring expenses										2,400	6,000	1,500
APS [Member]
Net revenue:
Net revenue										157,107	138,267	125,372
Income from operations:
Income from operations	[3]									5,968	20,469	26,137
Restructuring expenses										$ 900	$ 2,400	$ 400
[1]	Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Statements of Operations.
[2]	Includes the restructuring expenses as discussed in Note 3, of $2.4 million, $6.2 million and $1.5 million for the years ended 2017, 2016 and 2015 respectively.
[3]	Includes the restructuring expenses as discussed in Note 3, of $0.9 million, $2.4 million and $0.4 million for the years ended 2017, 2016 and 2015 respectively

SEGMENT INFORMATION (Capital ex

SEGMENT INFORMATION (Capital expenditures, depreciation, and amortization expense by segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Capital expenditures:
Capital expenditures	$ 25,688	$ 6,301	$ 9,519
Depreciation expense:
Depreciation expense	9,703	9,569	9,089
Amortization expense:
Amortization expense	6,554	6,661	9,883
Capital Equipment
Capital expenditures:
Capital expenditures	14,415	3,111	6,592
Depreciation expense:
Depreciation expense	6,306	6,012	6,075
Amortization expense:
Amortization expense	2,841	2,760	4,291
APS [Member]
Capital expenditures:
Capital expenditures	11,273	3,190	2,927
Depreciation expense:
Depreciation expense	3,397	3,557	3,014
Amortization expense:
Amortization expense	$ 3,713	$ 3,901	$ 5,592

SEGMENT INFORMATION (Narrative)

SEGMENT INFORMATION (Narrative) (Details)	12 Months Ended
	Sep. 30, 2017segment
Segment Reporting [Abstract]
Number of reportable segments	2
Segment Reporting Information [Line Items]
Number of operating segments	12
Capital Equipment [Member]
Segment Reporting Information [Line Items]
Number of operating segments	6
Aftermarket Products and Services [Member]
Segment Reporting Information [Line Items]
Number of operating segments	6

SEGMENT INFORMATION Sales by co

SEGMENT INFORMATION Sales by country (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net	$ 215,892	$ 243,897	$ 199,613	$ 149,639	$ 145,844	$ 216,414	$ 156,400	$ 108,534	$ 809,041	$ 627,192	$ 536,471
China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									323,803	211,448	169,557
Taiwan [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									100,738	129,128	56,610
Korea [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									73,410	70,593	40,687
Malaysia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									72,329	42,368	48,825
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									57,728	47,806	47,220
Philippines [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									25,165	8,272	42,575
Japan [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									21,224	28,256	31,413
All Other Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue, Net									$ 134,644	$ 89,321	$ 99,584

SEGMENT INFORMATION Long-lived

SEGMENT INFORMATION Long-lived assets by countries (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 97,589	$ 69,420	$ 58,354
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	43,440	18,570	7,429
Singapore [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	31,553	33,286	36,754
China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	11,148	7,459	7,386
Israel [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	4,549	4,810	3,701
All Other Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 6,899	$ 5,295	$ 3,084

COMMITMENTS, CONTINGENCIES AN96

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Reserve for product warranty activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Commitments and Contingencies Disclosure [Abstract]
Standard Product Warranty Accrual, Additions from Business Acquisition	$ 0	$ 0	$ 547
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Reserve for warranty, beginning of period	12,544	10,632	11,659
Provision for warranty	11,743	11,553	9,759
Utilization of reserve	(10,491)	(9,641)	(11,333)
Reserve for warranty, end of period	$ 13,796	$ 12,544	$ 10,632

COMMITMENTS, CONTINGENCIES AN97

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Obligations not reflected on the Consolidated Balance Sheet) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Inventory purchase obligation	$ 106,084	[1]
Inventory purchase obligation, Payments due by fiscal year 2018	106,084	[1]
Inventory purchase obligation, Payments due by fiscal year 2019	0	[1]
Inventory purchase obligation, Payments due by fiscal year 2020	0	[1]
Inventory purchase obligation, Payments due by fiscal year 2021	0	[1]
Inventory purchase obligation, Payments due by fiscal year thereafter	0	[1]
Operating lease obligations	19,958	[2]
Operating lease obligations, Payments due by fiscal year 2018	3,781	[2]
Operating lease obligations, Payments due by fiscal year 2019	2,879	[2]
Operating lease obligations, Payments due by fiscal year 2020	2,556	[2]
Operating lease obligations, Payments due by fiscal year 2021	1,841	[2]
Operating lease obligations, Payments due by fiscal year thereafter	8,901	[2]
Total	126,042
Total, Payments due by fiscal year 2018	109,865
Total, Payments due by fiscal year 2019	2,879
Total, Payments due by fiscal year 2020	2,556
Total, Payments due by fiscal year 2021	1,841
Total, Payments due by fiscal year thereafter	$ 8,901
[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 September 30, 2017, we recorded a financing obligation related to the Building of $16.8 million (see Note 11 above). The financing obligation is not reflected in the table above.

COMMITMENTS, CONTINGENCIES AN98

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of net revenue) (Details)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Sales Revenue Net [Member] | Customer Concentration Risk [Member] | Haoseng Industrial Co., Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	10.10%	11.50%

COMMITMENTS, CONTINGENCIES AN99

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of total accounts receivable) (Details)	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Haoseng Industrial Co., Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	26.20%	20.80%

COMMITMENTS, CONTINGENCIES A100

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Narrative) (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Dec. 01, 2013USD ($)ft²
Other Commitments [Line Items]
Area of Land | ft²			198,000
Percentage Of Building Area Agreed To Lease From Landlord			70.00%
Period Of Warranty For Manufacturing Defects	1 year
Lease Expiration Year	2,018
Financing obligation	$ 16,074	$ 16,701	$ 20,000
Building [Member]
Other Commitments [Line Items]
Property, Plant and Equipment, Useful Life	25 years
Current and Noncurrent Portion [Member]
Other Commitments [Line Items]
Financing obligation	$ 16,800

SELECTED QUARTERLY FINANCIAL101

SELECTED QUARTERLY FINANCIAL RESULTS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Sep. 30, 2017		Oct. 01, 2016	Oct. 03, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue, Net	$ 215,892	$ 243,897	$ 199,613	$ 149,639	$ 145,844	$ 216,414	$ 156,400	$ 108,534	$ 809,041		$ 627,192	$ 536,471
Gross profit	107,400	114,004	92,263	68,427	65,240	99,556	67,745	48,495	382,094		281,036	251,947
Income from operations	41,849	15,672	36,503	19,059	4,430	39,862	11,661	(2,000)	113,083		53,953	38,591
Income tax (benefit) / expense	2,539	(17,657)	5,151	2,573	(5,576)	7,619	6,978	(1,312)	(7,394)		7,709	(12,867)
Net income	$ 41,225	$ 34,808	$ 32,670	$ 17,396	$ 10,761	$ 32,925	$ 5,109	$ (340)	$ 126,099		$ 48,455	$ 51,912
Basic (in dollars per share)	$ 0.58	$ 0.49	$ 0.46	$ 0.25	$ 0.15	$ 0.47	$ 0.07	$ 0	$ 1.78	[1]	$ 0.69	$ 0.69
Earnings Per Share, Diluted	$ 0.57	$ 0.48	$ 0.45	$ 0.24	$ 0.15	$ 0.46	$ 0.07	$ 0	$ 1.75	[1]	$ 0.68	$ 0.69
Weighted average shares outstanding - Basic (in shares)	70,742	71,063	70,964	70,854	70,404	70,379	70,389	70,738	70,906		70,477	75,414
Weighted Average Number of Shares Outstanding, Diluted	72,071	72,483	72,270	71,763	71,017	70,843	70,634	70,738	72,063		70,841	75,659
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue, Net	$ 215,892	$ 243,897	$ 199,613	$ 149,639	$ 145,844	$ 216,414	$ 156,400	$ 108,534	$ 809,041		$ 627,192
Gross profit	104,739	111,698	90,291	68,318	66,621	100,040	69,647	50,421	375,046		286,729	$ 259,092
Income from operations	36,904	11,464	32,605	17,281	3,913	38,622	11,709	(1,705)	98,254		52,539	37,251
Income tax (benefit) / expense	2,242	(17,867)	4,882	2,608	(5,661)	7,519	7,045	(1,265)	(8,135)		7,638	(12,934)
Net income	$ 36,576	$ 30,811	$ 29,041	$ 15,583	$ 10,329	$ 31,785	$ 5,089	$ (91)	$ 112,011		$ 47,112	$ 50,639
Basic (in dollars per share)	$ 0.52	$ 0.43	$ 0.41	$ 0.22	$ 0.15	$ 0.45	$ 0.07	$ 0	$ 1.58		$ 0.67	$ 0.67
Earnings Per Share, Diluted	$ 0.51	$ 0.43	$ 0.40	$ 0.22	$ 0.15	$ 0.45	$ 0.07	$ 0	$ 1.55		$ 0.67	$ 0.67
Weighted average shares outstanding - Basic (in shares)	70,742	71,063	70,964	70,854	70,404	70,379	70,389	70,738	70,906		70,477
Weighted Average Number of Shares Outstanding, Diluted	72,071	72,483	72,270	71,763	71,017	70,843	70,634	70,738	72,063		70,841
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue, Net	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0		$ 0
Gross profit	2,661	2,306	1,972	109	(1,381)	(484)	(1,902)	(1,926)	7,048		(5,693)	$ (7,145)
Income from operations	4,945	4,208	3,898	1,778	517	1,240	(48)	(295)	14,829		1,414	1,340
Income tax (benefit) / expense	297	210	269	(35)	85	100	(67)	(47)	741		71	67
Net income	$ 4,649	$ 3,997	$ 3,629	$ 1,813	$ 432	$ 1,140	$ 20	$ (249)	$ 14,088		$ 1,343	$ 1,273
Basic (in dollars per share)	$ 0.06	$ 0.06	$ 0.05	$ 0.03	$ 0.01	$ 0.02	$ 0	$ 0	$ 0.20		$ 0.02	$ 0.02
Earnings Per Share, Diluted	$ 0.06	$ 0.06	$ 0.05	$ 0.03	$ 0.01	$ 0.02	$ 0	$ 0	$ 0.20		$ 0.02	$ 0.02
Weighted average shares outstanding - Basic (in shares)	70,742	71,063	70,964	70,854	70,742	71,063	70,964	70,854	70,906		70,906
Weighted Average Number of Shares Outstanding, Diluted	72,071	72,483	72,270	71,763	72,071	72,483	72,270	71,763	72,063		72,063
[1]	EPS for the year may not equal the sum of quarterly EPS due to changes in weighted share calculations.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Thousands	Oct. 12, 2017	Sep. 30, 2017	Oct. 01, 2016
Subsequent Event [Line Items]
Derivative, Notional Amount		$ 36,404	$ 28,997
Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member]
Subsequent Event [Line Items]
Derivative, Notional Amount		$ 36,404	$ 28,997
Derivative, Term of Contract		12 months
Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Derivative, Notional Amount	$ 12,700
Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member] | Maximum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Derivative, Term of Contract	12 months

Schedule II-Valuation and Qu103

Schedule II-Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of period		$ 27,381
End of period		29,614	$ 27,381
Allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of period		506	621	$ 143
Charged to Costs and Expenses		(136)	(115)	478
Other Additions		0	0	0
Other Deductions	[1]	(291)	0	0
End of period		79	506	621
Inventory reserve [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of period		21,080	19,073	13,863
Charged to Costs and Expenses		10,925	6,676	3,978
Other Additions		0	0	7,696
Other Deductions	[2]	(7,366)	(4,669)	(6,464)
End of period		24,639	21,080	19,073
Valuation allowance for deferred taxes [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of period		27,381	23,128	24,624
Charged to Costs and Expenses	[3]	0	563	0
Other Additions		2,233	3,690	0
Other Deductions		0	0	(1,496)
End of period		$ 29,614	$ 27,381	$ 23,128
[1]	Represents write-offs of specific accounts receivable.
[2]	Sale or scrap of previously reserved inventory.
[3]	Reflects increase/decrease in the valuation allowance primarily associated with the Company's U.S. and foreign net operating losses and other deferred tax assets.