Kulicke and Soffa Industries (KLIC) 10-Q 2 Aug 18 2018 Q3 Quarterly report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - shares	9 Months Ended
	Jun. 30, 2018	Jul. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	KULICKE & SOFFA INDUSTRIES INC
Entity Central Index Key	56,978
Current Fiscal Year End Date	--09-29
Entity Filer Category	Large Accelerated Filer
Trading Symbol	klic
Entity Common Stock, Shares Outstanding		67,571,990
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Jun. 30, 2018		Sep. 30, 2017
Current assets:
Cash and cash equivalents		$ 362,686		$ 392,410
Restricted cash		514	[1]	530	[2]
Short-term investments	[3]	258,000		216,000
Accounts and other receivable, net of allowance for doubtful accounts of $675 and $79 respectively		256,694		198,480
Inventories, net		123,293		122,023
Prepaid expenses and other current assets		21,255		23,939
Total current assets		1,022,442		953,382
Property, plant and equipment, net		76,064		67,762
Goodwill		56,649		56,318
Intangible assets, net		55,131		62,316
Deferred income taxes		11,781		27,771
Equity method investment		1,358		1,502
Other assets		2,500		2,056
TOTAL ASSETS		1,225,925		1,171,107
Current liabilities:
Accounts payable		78,777		51,354
Accrued expenses and other current liabilities		106,193		124,847
Income taxes payable		18,608		16,780
Total current liabilities		203,578		192,981
Financing obligation		15,437		16,074
Deferred income taxes		27,316		27,152
Income taxes payable		88,571		6,438
Other liabilities		8,941		8,432
TOTAL LIABILITIES		343,843		251,077
Commitments and contingent liabilities (Note 16)
SHAREHOLDERS' EQUITY:
Preferred stock, without par value: Authorized 5,000 shares; issued - none		0		0
Authorized 200,000 shares; issued 84,601 and 83,953, respectively; outstanding 68,006 and 70,197 shares, respectively		516,208		506,515
Treasury stock, at cost, 16,595 and 13,756 shares, respectively		(224,938)		(157,604)
Retained earnings		591,951		569,080
Accumulated other comprehensive (loss) / income		(1,139)		2,039
TOTAL SHAREHOLDERS' EQUITY		882,082		920,030
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY		$ 1,225,925		$ 1,171,107
[1]	Fair value approximates cost basis.
[2]	Fair value approximates cost basis.
[3]	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. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 30, 2018 and July 1, 2017.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Consolidated Balance Sheets Parenthetical [Abstract]
Allowance for doubtful accounts and notes receivable	$ 675	$ 79
Preferred stock, without par value (usd per share)	$ 0	$ 0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, no par value (usd per share)	$ 0	$ 0
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	84,601,000	83,953,000
Common stock, shares outstanding	68,006,000	70,197,000
Treasury stock, shares	16,595,000	13,756,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Net revenue	$ 268,834	$ 243,897	$ 704,297	$ 593,149
Cost of sales	141,865	129,894	380,679	318,456
Gross profit	126,969	114,003	323,618	274,693
Selling, general and administrative	32,532	37,144	92,679	95,747
Research and development	29,974	25,980	88,881	72,505
Asset Impairment Charges	0	35,207	0	35,207
Operating expenses	62,506	98,331	181,560	203,459
Income from operations	64,463	15,672	142,058	71,234
Interest income	3,459	1,751	8,420	4,502
Interest expense	(263)	(264)	(799)	(787)
Income before income taxes	67,659	17,159	149,679	74,949
Income tax expense/(benefit)	7,282	(17,657)	122,494	(9,933)
Share of results of equity-method investee, net of tax	121	7	144	7
Net income	$ 60,256	$ 34,809	$ 27,041	$ 84,875
Net income per share:
Basic (in dollars per share)	$ 0.87	$ 0.49	$ 0.39	$ 1.20
Diluted (in dollars per share)	0.86	0.48	0.38	1.18
Cash dividends declared per share (in dollars per share)	$ 0.12	$ 0	$ 0.12	$ 0
Weighted average shares outstanding:
Basic (in shares)	69,125	71,063	70,019	70,960
Diluted (in shares)	70,302	72,483	71,113	72,169

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 60,256	$ 34,809	$ 27,041	$ 84,875
Other comprehensive income:
Foreign currency translation adjustment	(8,409)	2,668	(817)	(775)
Unrecognized actuarial gain/(loss) on pension plan, net of tax	61	(123)	36	(38)
Foreign currency translation and pension plan, net of tax	(8,348)	2,545	(781)	(813)
Derivatives designated as hedging instruments:
Unrealized (loss)/gain on derivative instruments, net of tax	(1,542)	542	(513)	70
Reclassification adjustment for (gain)/loss on derivative instruments recognized, net of tax	(344)	263	(1,884)	1,269
Net (increase)/decrease from derivatives designated as hedging instruments, net of tax	(1,886)	805	(2,397)	1,339
Total other comprehensive (loss)/income	(10,234)	3,350	(3,178)	526
Comprehensive income	$ 50,022	$ 38,159	$ 23,863	$ 85,401

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017
Net income	$ 27,041	$ 84,875
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	14,163	11,739
Asset Impairment Charges	0	35,207
Equity-based compensation and employee benefits	8,224	9,470
(Excess tax benefits)/Reversal of excess tax benefits from stock-based compensation	(50)	742
Adjustment for doubtful accounts	675	(134)
Adjustment for inventory valuation	3,419	5,610
Deferred income taxes	21,480	(10,082)
Gain on disposal of property, plant and equipment	(421)	(1,036)
Unrealized foreign currency translation	606	(1,849)
Share of results of equity-method investee	144	7
Changes in operating assets and liabilities:
Accounts and other receivable	(58,949)	(83,619)
Inventory	(5,141)	(46,443)
Prepaid expenses and other current assets	2,702	(9,736)
Accounts payable, accrued expenses and other current liabilities	(1,893)	73,350
Income taxes payable	84,105	(2,639)
Other, net	(2,262)	2,704
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash provided by operating activities	93,843	68,166
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment	(16,152)	(22,052)
Purchase of equity investments	0	(1,312)
Proceeds from sales of property, plant and equipment	625	1,352
Purchase of short-term investments	(487,000)	(170,000)
Maturity of short-term investments	445,000	184,000
Net cash used in investing activities	(57,527)	(8,012)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment on debts	(526)	(444)
Proceeds from exercise of common stock options	55	403
Repurchase of common stock	(65,334)	(22)
Reversal of excess tax benefits from stock-based compensation	0	(742)
Net cash used in financing activities	(65,805)	(805)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(251)	673
Changes in cash, cash equivalents and restricted cash	(29,740)	60,022
Cash, cash equivalents and restricted cash at beginning of period	392,940	423,907	[1]
Cash, cash equivalents and restricted cash at end of period	363,200	483,929
CASH PAID FOR:
Interest	799	787
Income taxes	$ 9,500	$ 8,017
[1]	* Certain time deposits as at October 1, 2016 have been corrected from cash equivalents to short-term investments for comparative purposes.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION These consolidated condensed financial statements include the accounts of Kulicke and Soffa Industries, Inc. and its subsidiaries (the “Company”), with appropriate elimination of intercompany balances and transactions. The interim consolidated condensed financial statements are unaudited and, in management's opinion, include all adjustments (consisting only of normal and recurring adjustments except as described in Note 2) necessary for a fair statement of results for these interim periods. The interim consolidated condensed financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's amended Annual Report on Form 10-K/A for the fiscal year ended September 30, 2017, filed with the Securities and Exchange Commission, which includes Consolidated Balance Sheets as of September 30, 2017 and October 1, 2016, and the related Consolidated Statements of Operations, Statements of Other Comprehensive Income, Changes in Shareholders' Equity and Cash Flows for each of the years in the three-year period ended September 30, 2017. The results of operations for any interim period are not necessarily indicative of the results of operations for any other interim period or for a full year. Fiscal Year Each of the Company's first three fiscal quarters end on the Saturday that is 13 weeks after the end of the immediately preceding fiscal quarter. The fourth quarter of each fiscal year ends on the Saturday closest to September 30. Fiscal 2018 quarters end on December 30, 2017, March 31, 2018, June 30, 2018 and September 29, 2018. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks. Fiscal 2017 quarters ended on December 31, 2016, April 1, 2017, July 1, 2017 and September 30, 2017. 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 condensed 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 condensed 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 also 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 June 30, 2018 and September 30, 2017 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. The Company actively monitors its customers' financial strength to reduce the risk of loss. The Company's products are complex and require raw materials, components and subassemblies having a high degree of reliability, accuracy and performance. The Company relies on subcontractors to manufacture many of these components and subassemblies and it relies on sole source suppliers for some important components and raw material inventory. Foreign Currency Translation and Remeasurement The majority of the Company's business is transacted in U.S. dollars; however, the functional currencies of some of the Company's subsidiaries are their local currencies. In accordance with ASC No. 830, Foreign Currency Matters (“ASC 830”), for a subsidiary of the Company that has a functional currency other than the U.S. dollar, gains and losses resulting from the translation of the functional currency into U.S. dollars for financial statement presentation are not included in determining net income, but are accumulated in the cumulative translation adjustment account as a separate component of shareholders' equity (accumulated other comprehensive income / (loss)). Under ASC 830, cumulative translation adjustments are not adjusted for income taxes as they relate to indefinite investments in non-U.S. subsidiaries. Gains and losses resulting from foreign currency transactions are included in the determination of net income. The Company's operations are exposed to changes in foreign currency exchange rates due to transactions denominated in currencies other than the location's functional currency. The Company is also exposed to foreign currency fluctuations that impact the remeasurement of net monetary assets of those operations whose functional currency, the U.S. dollar, differs from their respective local currencies, most notably in Israel, Malaysia, Singapore and Switzerland. In addition to net monetary remeasurement, the Company has exposures related to the translation of subsidiary financial statements from their functional currency, the local currency, into its reporting currency, the U.S. dollar, most notably in Netherlands, China, Taiwan, Japan and Germany. The Company's U.S. operations also have foreign currency exposure due to net monetary assets denominated in currencies other than the U.S. dollar. Derivative Financial Instruments The Company’s primary objective for holding derivative financial instruments is to manage the fluctuation in foreign exchange rates and accordingly is not speculative in nature. The Company’s international operations are exposed to changes in foreign exchange rates as described above. The Company has established a program to monitor the forecasted transaction currency risk to protect against foreign exchange rate volatility. Generally, the Company uses foreign exchange forward contracts in these hedging programs. These instruments, which have maturities of up to 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 Condensed Statement of Operations as the impact of the hedged transaction. Derivatives that we designate as cash flow hedges are classified in the Consolidated Condensed 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 . 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 ; toolings 1 year; 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 three and nine months ended June 30, 2018 , no "triggering" events occurred. Accounting for Impairment of Goodwill ASC No. 350, Intangibles-Goodwill and Other ("ASC 350") requires goodwill and other intangible assets with indefinite lives to be reviewed for impairment annually, or more frequently if circumstances indicate a possible impairment. We assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If, after assessing the qualitative factors, a company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying value, then performing the two-step impairment test is unnecessary. However, if a company concludes otherwise, then it is required to perform the first step of the two-step goodwill impairment test. If the carrying value of a reporting unit exceeds its fair value in the first step of the test, then a company is required to perform the second step of the goodwill impairment test to measure the amount of the reporting unit's goodwill impairment loss, if any. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which eliminates the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under this 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. 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 other intangible assets, see Note 6 below. Revenue Recognition In accordance with ASC No. 605, Revenue Recognition , the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, the collectability is reasonably assured, and customer acceptance, when applicable, has been received or we otherwise have been released from customer acceptance obligations. If terms of the sale provide for a customer acceptance period, revenue is recognized upon the expiration of the acceptance period or customer acceptance, whichever occurs first. Service 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. 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 Relative TSR Performance Share Units is determined using a Monte-Carlo valuation model, and compensation expense associated with time-based and Special/Growth Performance Share Units is determined based on the number of shares granted and the fair value on the date of grant. See Note 12 for a summary of the terms of these performance-based awards. The fair value of the Company's stock option awards are estimated using a Black-Scholes option valuation model. 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 awards, performance share units and restricted share units outstanding during the period, when such instruments are dilutive. Accounting for Business Acquisitions The Company accounts for business acquisitions in accordance with ASC No. 805, Business Combinations . The fair value of the net assets acquired and the results of operations of the acquired businesses are included in the Unaudited Consolidated Condensed 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. We adopted this ASU in the first quarter of 2018 on a retrospective basis. As of June 30, 2018 and September 30, 2017, restricted cash was $ 0.5 million . The adoption of this ASU did not have a material impact on our cash flows. 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 us in the first quarter of 2019. 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. 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. We adopted this ASU as of the beginning of the first quarter of 2018 and elected to account for forfeitures when they occur, on a modified retrospective basis. The adoption impact on the consolidated balance sheet as of June 30, 2018 was a cumulative adjustment of $1.4 million , decreasing the retained earnings and increasing capital surplus. We also recognized deferred tax assets of $5.4 million with a corresponding increase in retained earnings. The adoption did not have any other material impacts on our financial statements. 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. We elected to prospectively adopt this ASU as of the beginning of the first quarter of 2018. The adoption of this ASU did not 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. The adoption of this ASU will result in an increase in 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 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. We adopted this ASU as of the beginning of the first quarter of 2018. The adoption of this ASU did not have a material impact on our financial statements. 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, which 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 have elected to prospectively adopt this ASU as of the beginning of the first quarter of 2018. The adoption of

RESTATEMENT OF CONSOLIDATED FIN

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	9 Months Ended
	Jun. 30, 2018
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	RESTATEMENT OF CONSOLIDATED CONDENSED FINANCIAL STATEMENTS On May 10, 2018 and May 28, 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 and the three months ended December 30, 2017, respectively, could no longer be relied upon. This decision was reached after discussions with the Company’s senior management and outside advisers and as a result, we amended and restated our Form 10-K for fiscal 2017 and our Form 10-Q for the three months ended December 31, 2017. The above was a result of the Company’s determination that, i) the warranty expense and warranty accrual accounts had been misstated for the quarter ended December 30, 2017 as a result of inaccurate and unsupported journal entries recorded due to management override of controls, and ii) the cost of sales and account payable accounts were misstated for the quarter ended December 30, 2017 as a result of falsified accounting records due to management override of controls. The management overrides of controls were 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. With respect to the journal entries impacting warranty expense and warranty accrual accounts, 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 fiscal 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 has adjusted 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. The Company also identified a misstatement in its previously reported consolidated condensed financial statements for the quarterly period ended December 30, 2017, relating to a reduction in the warranty accrual of $5.2 million . This reduction resulted in an understatement of cost of sales and provision for warranty. In addition, the labor costs relating to warranty expenses of $2.4 million were also incorrectly reported in selling, general and administrative expense instead of cost of sales. In connection with the internal investigation, the Company identified an unauthorized payment that had been initiated by a senior finance employee to an unapproved vendor in the second fiscal quarter of fiscal 2018. The payment was made based on falsified accounting records where two manual journal entries totaling $5.8 million in the aggregate had been recorded in accounts payable and cost of sales. Management determined this to be a misappropriation of the Company's assets. Accordingly, the reported consolidated condensed financial statements for the quarterly period ended December 30, 2017 were restated, because the originally reported accounts payable and cost of sales were each overstated by $5.8 million . The unauthorized payment was subsequently recovered in full. In addition, we have made related tax expense adjustments for the above matters. This Quarterly Report on Form 10-Q includes the restated fiscal 2017 comparable prior quarter and year to date periods. KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS (in thousands, except per share data) Unaudited Three Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Cost of sales $ 132,199 $ (2,305 ) $ 129,894 Gross profit 111,698 2,305 114,003 Selling, general and administrative 39,047 (1,903 ) 37,144 Operating expenses 100,234 (1,903 ) 98,331 Income from operations 11,464 4,208 15,672 Income from operations before income taxes 12,951 4,208 17,159 Income tax (benefit) / expense (17,867 ) 210 (17,657 ) Net income $ 30,811 $ 3,998 $ 34,809 Net income per share: Basic $ 0.43 $ 0.06 $ 0.49 Diluted $ 0.43 $ 0.06 $ 0.48 Nine Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Cost of sales $ 322,842 $ (4,386 ) $ 318,456 Gross profit 270,307 4,386 274,693 Selling, general and administrative 101,245 (5,498 ) 95,747 Operating expenses 208,957 (5,498 ) 203,459 Income from operations 61,350 9,884 71,234 Income from operations before income taxes 65,065 9,884 74,949 Income tax (benefit) / expense (10,377 ) 444 (9,933 ) Net income $ 75,435 $ 9,440 $ 84,875 Net income per share: Basic $ 1.06 $ 0.13 $ 1.20 Diluted $ 1.05 $ 0.13 $ 1.18 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (in thousands) Unaudited Three Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Net income $ 30,811 $ 3,998 $ 34,809 Comprehensive income $ 34,161 $ 3,998 $ 38,159 Nine Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Net income $ 75,435 $ 9,440 $ 84,875 Comprehensive income $ 75,961 $ 9,440 $ 85,401 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (in thousands) Unaudited Nine Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 75,435 $ 9,440 84,875 Adjustments to reconcile net income to net cash provided by operating activities: Deferred taxes (10,526 ) 444 (10,082 ) Accounts payable, accrued expenses and other current liabilities 83,234 (9,884 ) 73,350 Net cash provided by operating activities $ 68,166 $ — $ 68,166

RESTRUCTURING

RESTRUCTURING	9 Months Ended
	Jun. 30, 2018
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 ("Electronics Assembly/Hybrid") business unit. The accrued cost as at June 30, 2018 of these restructuring programs is expected to be paid by fiscal 2019. The following table is a summary of activity related to these restructuring programs for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended June 30, 2018 June 30, 2018 (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Beginning of period (1) Expenses (2) Payments End of period (1) Accrued Severance and benefits $ 297 $ (12 ) $ (109 ) $ 176 $ 2,892 $ (43 ) $ (2,673 ) $ 176 Other exit costs 1,260 (54 ) — 1,206 1,736 (213 ) (317 ) 1,206 $ 1,557 $ (66 ) $ (109 ) $ 1,382 $ 4,628 $ (256 ) $ (2,990 ) $ 1,382 Three months ended Nine months ended July 1, 2017 July 1, 2017 (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Beginning of period (1) Expenses (2) Payments End of period (1) Accrued Severance and benefits $ — $ 2,307 $ — $ 2,307 $ 37 $ 2,307 $ (37 ) $ 2,307 Other exit costs 2,058 37 (199 ) 1,896 6,525 37 (4,666 ) 1,896 $ 2,058 $ 2,344 $ (199 ) $ 4,203 $ 6,562 $ 2,344 $ (4,703 ) $ 4,203 (1) Included within accrued expenses and other current liabilities on the Consolidated Condensed Balance Sheets. (2) Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Condensed Statements of Operations.

BALANCE SHEET COMPONENTS

BALANCE SHEET COMPONENTS	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BALANCE SHEET COMPONENTS	BALANCE SHEET COMPONENTS The following tables reflect the components of significant balance sheet accounts as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Short term investments, available-for-sale (1) $ 258,000 $ 216,000 Inventories, net: Raw materials and supplies $ 59,817 $ 44,239 Work in process 50,561 40,827 Finished goods 38,914 61,596 149,292 146,662 Inventory reserves (25,999 ) (24,639 ) $ 123,293 $ 122,023 Property, plant and equipment, net: Land $ 2,182 $ 2,182 Buildings and building improvements 52,615 50,910 Leasehold improvements 12,898 9,882 Data processing equipment and software 35,391 34,700 Machinery, equipment, furniture and fixtures 67,087 60,143 Construction in progress 6,893 8,000 177,066 165,817 Accumulated depreciation (101,002 ) (98,055 ) $ 76,064 $ 67,762 Accrued expenses and other current liabilities: Wages and benefits $ 40,215 $ 47,411 Accrued customer obligations (2) 35,108 52,460 Commissions and professional fees 5,938 8,555 Dividends payable 8,176 — Deferred rent 1,873 1,930 Severance (3) 976 3,828 Other 13,907 10,663 $ 106,193 $ 124,847 (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. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 30, 2018 and July 1, 2017 . (2) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations. (3) Includes the restructuring plan discussed in Note 3, severance payable in connection with the November 2017 departure of the Company's Chief Financial Officer of $0.6 million , and other severance payments.

BUSINESS COMBINATIONS (Notes)

BUSINESS COMBINATIONS (Notes)	9 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Business Combinations	BUSINESS COMBINATIONS Acquisition of Liteq On July 2, 2017, the Company, through a wholly owned subsidiary, acquired all of the outstanding equity interests of Liteq. Liteq is a lithography solutions provider for advanced packaging. The purchase price consisted 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. On July 2, 2018, the Company finalized the valuation of the tangible and identifiable intangible assets and liabilities in connection with the acquisition of Liteq and no further adjustment was recorded. 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. Acquisition of Assembléon In 2015, the Company, through a 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. On January 18, 2018, the Company released $5.0 million (EUR 4.2 million ) previously held in escrow , after the conclusion of a legal proceeding for which the Company asserted indemnification rights under the share purchase agreement.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill Intangible assets classified as goodwill are not amortized. The goodwill established in connection with our acquisitions 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 the acquisitions, 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. The Company performed its annual impairment test in the fourth quarter of fiscal 2017 and concluded that no impairment charge was required. During the three and nine months ended June 30, 2018 , the Company reviewed qualitative factors to ascertain if a "triggering" event may have taken place that may have the effect of reducing the fair value of the reporting unit below its carrying value and concluded that no triggering event had occurred. The following table summarizes the Company's recorded goodwill as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Capital Equipment $ 30,237 $ 29,975 APS 26,412 26,343 $ 56,649 $ 56,318 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 June 30, 2018 and September 30, 2017 : As of Average estimated (dollar amounts in thousands) June 30, 2018 September 30, 2017 useful lives (in years) Technology $ 90,869 $ 92,140 7.0 to 15.0 Accumulated amortization (44,195 ) (41,162 ) Net technology $ 46,674 $ 50,978 Customer relationships $ 36,244 $ 36,968 5.0 to 6.0 Accumulated amortization (29,185 ) (27,398 ) Net customer relationships $ 7,059 $ 9,570 Trade and brand names $ 7,396 $ 7,515 7.0 to 8.0 Accumulated amortization (5,998 ) (5,747 ) Net trade and brand name $ 1,398 $ 1,768 Other intangible assets $ 2,500 $ 2,500 1.9 Accumulated amortization (2,500 ) (2,500 ) Net other intangible assets $ — $ — Net intangible assets $ 55,131 $ 62,316 The following table reflects estimated annual amortization expense related to intangible assets as of June 30, 2018 : As of (in thousands) June 30, 2018 Remaining fiscal 2018 $ 1,921 Fiscal 2019 7,683 Fiscal 2020 7,683 Fiscal 2021 5,566 Fiscal 2022 and onwards 32,278 Total amortization expense $ 55,131

CASH, CASH EQUIVALENTS, RESTRIC

CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORT-TERM INVESTMENTS	9 Months Ended
	Jun. 30, 2018
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. Cash, cash equivalents, restricted cash and short-term investments consisted of the following as of June 30, 2018 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 56,865 $ — $ — $ 56,865 Cash equivalents: Money market funds (1) 196,844 — (5 ) 196,839 Time deposits (2) 89,017 — — 89,017 Commercial paper (2) 19,965 — — 19,965 Total cash and cash equivalents $ 362,691 $ — $ (5 ) $ 362,686 Restricted Cash (2) 514 — — 514 Total cash, cash equivalents, and restricted cash $ 363,205 $ — $ (5 ) $ 363,200 Short-term investments (2) : Time deposits 162,000 — — 162,000 Deposits (3) 96,000 — — 96,000 Total short-term investments $ 258,000 $ — $ — $ 258,000 Total cash, cash equivalents, restricted cash and short-term investments $ 621,205 $ — $ (5 ) $ 621,200 (1) The fair value was determined using unadjusted prices in active, accessible markets for identical assets, and as such they were classified as Level 1 assets in the fair value hierarchy. (2) Fair value approximates cost basis. (3) Represents deposits that require a notice period of three months for withdrawal. Cash, cash equivalents, restricted cash and short-term investments consisted of the following as of September 30, 2017 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 65,759 $ — $ — $ 65,759 Cash equivalents (1) : Money market funds 232,069 — — 232,069 Time deposits 89,087 — — 89,087 Commercial paper 5,495 — — 5,495 Total cash and cash equivalents $ 392,410 $ — $ — $ 392,410 Restricted Cash (1) 530 530 Total cash, cash equivalents, and restricted cash $ 392,940 $ — $ — $ 392,940 Short-term investments (1) : Time deposits 120,000 — — 120,000 Deposits (2) 96,000 — — 96,000 Total short-term investments $ 216,000 $ — $ — $ 216,000 Total cash, cash equivalents, restricted cash and short-term investments $ 608,940 $ — $ — $ 608,940 (1) Fair value approximates cost basis. (2) Represents deposits that require a notice period of three months for withdrawal.

EQUITY INVESTMENTS

EQUITY INVESTMENTS	9 Months Ended
	Jun. 30, 2018
Equity Method Investments [Abstract]
EQUITY INVESTMENTS	EQUITY INVESTMENTS Equity investments consisted of the following as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Equity method investment $ 1,358 $ 1,502 The Company has 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 a 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 Condensed Statements of Operations.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURMENTS	FAIR VALUE MEASUREMENTS Accounting standards establish three levels of inputs that may be used to measure fair value: quoted prices in active markets for identical assets or liabilities (referred to as Level 1), inputs other than Level 1 that are observable for the asset or liability either directly or indirectly (referred to as Level 2) and unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities (referred to as Level 3). Assets and Liabilities Measured and Recorded at Fair Value on a Recurring Basis We measure certain financial assets and liabilities at fair value on a recurring basis. There were no transfers between fair value measurement levels during the three and nine months ended June 30, 2018 . Fair Value Measurements on a Nonrecurring Basis Our non-financial assets such as intangible assets and property, plant and equipment are carried at cost unless impairment is deemed to have occurred. Our equity method investments are recorded at fair value only if an impairment is recognized. Fair Value of Financial Instruments Amounts reported as accounts receivables, prepaid expenses and other current assets, accounts payable and accrued expenses approximate fair value.

DERIVATIVES FINANCIAL INSTRUMEN

DERIVATIVES FINANCIAL INSTRUMENTS (Notes)	9 Months Ended
	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS The Company’s international operations are exposed to changes in foreign exchange rates due to transactions denominated in currencies other than U.S. dollars. Most of the Company’s revenue and cost of materials are transacted in U.S. dollars. However, a significant amount of the Company’s operating expenses are denominated in local currencies, primarily in Singapore. The foreign currency exposure of our operating expenses is generally hedged with foreign exchange forward contracts. The Company’s foreign exchange risk management programs include using foreign exchange forward contracts with cash flow hedge accounting designation to hedge exposures to the variability in the U.S. dollar equivalent of forecasted non-U.S. dollar-denominated operating expenses. These instruments generally mature within 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 Condensed Statements of Operations as the impact of the hedged transaction. The fair value of derivative instruments on our Consolidated Condensed Balance Sheet as of June 30, 2018 and September 30, 2017 was as follows: As of (in thousands) June 30, 2018 September 30, 2017 Notional Amount Fair Value Liability Derivatives (1) Notional Amount Fair Value Asset Derivatives (2) Derivatives designated as hedging instruments: Foreign exchange forward contracts (3) $ 39,967 1,044 $ 36,404 $ 1,353 Total derivatives $ 39,967 1,044 $ 36,404 $ 1,353 (1) 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 Condensed Balance Sheet. (2) 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 Condensed Balance Sheet. (3) Hedged amounts expected to be recognized to income within the next twelve months. The effects of derivative instruments designated as cash flow hedges in our Consolidated Condensed Statements of Comprehensive Income for the three and nine months ended June 30, 2018 and July 1, 2017 are as follows: (in thousands) Three months ended Nine months ended June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Foreign exchange forward contract in cash flow hedging relationships: Net (loss)/gain recognized in OCI, net of tax (1) $ (1,542 ) $ 542 $ (513 ) $ 70 Net gain/(loss) reclassified from accumulated OCI into income, net of tax (2) $ 344 $ (263 ) $ 1,884 $ (1,269 ) Net gain recognized in income (3) $ — $ — $ — $ — (1) Net change in the fair value of the effective portion classified in other comprehensive income (“OCI”). (2) Effective portion classified as selling, general and administrative expense. (3) Ineffective portion and amount excluded from effectiveness testing classified in selling, general and administrative expense.

DEBT AND OTHER OBLIGATIONS DEBT

DEBT AND OTHER OBLIGATIONS DEBT AND OTHER OBLIGATIONS (Notes)	9 Months Ended
	Jun. 30, 2018
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 June 30, 2018 , the financing obligation related to the Building is $16.2 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 June 30, 2018 , the outstanding amount is $2.9 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 Condensed Balance Sheets.

SHAREHOLDERS' EQUITY AND EMPLOY

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS	9 Months Ended
	Jun. 30, 2018
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 Plan 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 Plan during the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Cash $ 408 $ 390 $ 1,261 $ 1,307 Stock Repurchase Program On August 15, 2017, the Company’s Board of Directors authorized a program (the "Program") to repurchase up to $100 million of the Company’s common stock on or before August 1, 2020. The Company has entered into a written trading plan under Rule 10b5-1 of the Exchange Act to facilitate repurchases under the Program. The Program may be suspended or discontinued at any time and is funded using the Company's available cash, cash equivalents and short-term investments. Under the Program, shares may be repurchased through open market and/or privately negotiated transactions at prices deemed appropriate by management. The timing and amount of repurchase transactions under the Program depend on market conditions as well as corporate and regulatory considerations. During the three and nine months ended June 30, 2018 , the Company repurchased a total of 1.8 million and 2.8 million shares of common stock under the Program at a cost of $42.6 million and $67.3 million , respectively. The stock repurchases were recorded in the periods they were delivered and accounted for as treasury stock in the Company's Consolidated Condensed 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 June 30, 2018 , our remaining stock repurchase authorization under the Program was approximately $21.4 million . On July 10, 2018, the Company's Board of Directors increased the share repurchase authorization under the Program by an additional $100 million . Dividends On June 14, 2018, the Board of Directors declared and authorized the initiation of a quarterly dividend of $0.12 per share of common stock. The first dividend payment of $8.2 million was made on July 16, 2018 to holders of record as of June 28, 2018. The declaration of any future cash dividend is at the discretion of the Board of Directors and will depend on the Company's financial condition, results of operations, capital requirements, business conditions and other factors, as well as a determination that such dividends are in the best interests of the Company's stockholders. Accumulated Other Comprehensive Income The following table reflects accumulated other comprehensive income reflected on the Consolidated Condensed Balance Sheets as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Gain from foreign currency translation adjustments $ 1,605 $ 2,422 Unrecognized actuarial loss on pension plan, net of tax (1,700 ) (1,736 ) Unrealized (loss)/gain on hedging (1,044 ) 1,353 Accumulated other comprehensive (loss)/income $ (1,139 ) $ 2,039 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”). As of June 30, 2018 , 4.7 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 from the 2009 Equity Plan. • In general, stock options and Time-based Restricted Share Units ("Time-based RSUs") 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. • Relative TSR Performance Share Units ("Relative TSR PSUs") entitles the employee to receive common shares of the Company on the award vesting date, if market performance objectives that measure relative total shareholder return (“TSR”) are attained. Relative TSR is calculated based upon the 90 -calendar day average price of the Company's stock as compared to specific peer companies that comprise the GICS (45301020) Semiconductor Index. TSR is measured for the Company and each peer company over a performance period, which is generally three years . Vesting percentages range from 0% to 200% of awards granted. The provisions of the Relative TSR PSUs 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. • Special/Growth Performance Share Units (“Special/Growth PSUs”) 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 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 revenue growth targets are not met, the Special/Growth PSUs do not vest. Certain Special/Growth 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 Special/Growth PSUs do not vest. Equity-based compensation expense recognized in the Consolidated Condensed Statements of Operations for the three and nine months ended June 30, 2018 and July 1, 2017 was based upon awards ultimately expected to vest. Following the early adoption of ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting in this quarter, forfeitures have been accounted for when they occur. The following table reflects Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock granted during the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (shares in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Time-based RSUs 3 4 452 708 Relative TSR PSUs 1 5 154 386 Special/Growth PSUs — — 59 — Common stock 8 10 25 35 Equity-based compensation in shares 12 19 690 1,129 The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Cost of sales $ 126 $ 97 $ 384 $ 344 Selling, general and administrative 2,111 2,179 5,877 7,363 Research and development 656 514 1,963 1,763 Total equity-based compensation expense $ 2,893 $ 2,790 $ 8,224 $ 9,470 The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Time-based RSUs $ 1,662 $ 1,756 $ 5,475 $ 6,289 Relative TSR PSUs 935 838 1,910 2,626 Special/Growth PSUs 101 — 254 — Common stock 195 196 585 555 Total equity-based compensation expense $ 2,893 $ 2,790 $ 8,224 $ 9,470

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic income per share is calculated using the weighted average number of shares of common stock outstanding during the period. Stock options and restricted stock are included in the calculation of diluted earnings per share, except when their effect would be anti-dilutive. The following tables reflect a reconciliation of the shares used in the basic and diluted net income per share computation for the three months ended June 30, 2018 and July 1, 2017 : Three months ended (in thousands, except per share data) June 30, 2018 July 1, 2017 As Restated Basic Diluted Basic Diluted NUMERATOR: Net income $ 60,256 $ 60,256 $ 34,809 $ 34,809 DENOMINATOR: Weighted average shares outstanding - Basic 69,125 69,125 71,063 71,063 Dilutive effect of Equity Plans 1,177 1,420 Weighted average shares outstanding - Diluted 70,302 72,483 EPS: Net income per share - Basic $ 0.87 $ 0.87 $ 0.49 $ 0.49 Effect of dilutive shares (0.01 ) (0.01 ) Net income per share - Diluted $ 0.86 $ 0.48 Nine months ended (in thousands, except per share data) June 30, 2018 July 1, 2017 As Restated Basic Diluted Basic Diluted NUMERATOR: Net income $ 27,041 $ 27,041 $ 84,875 $ 84,875 DENOMINATOR: Weighted average shares outstanding - Basic 70,019 70,019 70,960 70,960 Dilutive effect of Equity Plans 1,094 1,209 Weighted average shares outstanding - Diluted 71,113 72,169 EPS: Net income per share - Basic $ 0.39 $ 0.39 $ 1.20 $ 1.20 Effect of dilutive shares (0.01 ) (0.02 ) Net income per share - Diluted $ 0.38 $ 1.18

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table reflects the provision for income taxes and the effective tax rate for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (dollar amounts in thousands) June 30, 2018 July 1, 2017 As Restated June 30, 2018 July 1, 2017 As Restated Income tax expense/(benefit) 7,282 (17,657 ) 122,494 (9,933 ) Effective tax rate 10.8 % (102.9 )% 81.9 % (13.3 )% For the nine months ended June 30, 2018 , the effective income tax rate differed from the federal statutory tax rate primarily due to tax expense related to the enactment of the Tax Cuts and Jobs Act (the “Act”), foreign withholding taxes, and tax liabilities from foreign operations, partially offset by tax benefits from profits generated in foreign operations subject to a lower statutory tax rate than the federal rate, the impact of tax holidays, tax benefits from domestic research expenditures, and foreign tax credit. For the nine months ended July 1, 2017 , the effective income tax rate differed from the federal statutory tax rate primarily due to tax benefits from electing to claim foreign tax credit, profits generated in foreign operations subject to a lower statutory tax rate than the federal rate, domestic research tax credit, and the impact of tax holiday, partially offset by an increase for deferred taxes on unremitted earnings, foreign withholding taxes, and tax liabilities from foreign operations. The increase in tax expense for the three months ended June 30, 2018 to $7.3 million from the tax benefit for the three months ended July 1, 2017 of $(17.7) million was primarily due to a discrete tax benefit from electing to claim foreign tax credit reflected in fiscal 2017 and higher quarter-to-date profitability, offset by decrease in the federal statutory tax rate. The increase in tax expense for the nine months ended June 30, 2018 to $122.5 million from the tax benefit for the nine months ended July 1, 2017 of $(9.9) million , of which $105.7 million was due to the enactment of the Act and the remaining amount was primarily due to a discrete tax benefit from electing to claim foreign tax credit reflected in fiscal 2017 and higher year-to-date profitability, partially offset by a decrease in the federal statutory tax rate. The Company's future effective tax rate would be affected by the enactment of the Act, by decrease in earnings in countries where it has lower statutory rates or increase in earnings in countries where it has higher statutory rates, by changes in the valuation of its deferred tax assets and liabilities, or by changes in tax laws, regulations, accounting principles, or interpretations thereof. It is reasonably possible that the amount of the unrecognized tax benefit with respect to certain unrecognized tax positions will increase or decrease during the next 12 months due to the expected lapse of statutes of limitation and / or settlements of tax examinations. The Company recently completed an income tax examination by the Internal Revenue Service which resulted in an insignificant impact to the financial statements. The Company is under income tax examination by tax authorities in certain foreign jurisdictions. In the first quarter of fiscal 2018, excess tax benefits from stock based compensation of $5.4 million , previously offset against deferred tax assets, were reflected in the consolidated balance sheets as a component of retained earnings as a result of the adoption of ASU 2016-09. Please refer to Note 12 for more details regarding the adoption of ASU 2016-09. 2017 Tax Cuts and Jobs Act On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was signed into legislation. The Act, among other changes, reduces the U.S. federal corporate tax rate from 35% to 21%, implements a modified territorial tax system that includes a one-time transition tax on deemed repatriation of previously untaxed accumulated earnings and profits of certain foreign subsidiaries, and creates new taxes on certain foreign-sourced earnings. At December 30, 2017, the Company has reflected the income tax effects of the Act for which the accounting under Accounting Standards Codification Topic 740, Income Taxes is complete. For those items for which the accounting is not yet complete, but for which a reasonable estimate could be made, we have recorded the provisional tax expense in the Statement of Operations. As described below, we have made a reasonable estimate of the effects on our existing deferred tax balances and the one-time transition tax. We recognized an aggregate net discrete tax provision of $105.7 million , comprised primarily of approximately $2.6 million from the re-measurement of U.S. deferred tax assets and liabilities using the relevant tax rate at which we expect them to reverse in the future and approximately $103.2 million from the one-time transition tax on deemed repatriation of previously untaxed accumulated earnings and profits of certain foreign subsidiaries, net of deemed taxes paid. For the period ended June 30, 2018 , there have been no other material changes to the provisional tax expense. The discrete tax provision incorporates assumptions made based upon our current interpretation of the Act, existing laws and regulations, and information available through July 20, 2018. The final impact of the Act may differ significantly from this estimates, due to, among other things, changes in interpretations and assumptions made by the Company as a result of additional information, additional guidance that may be issued by the U.S. Department of the Treasury or any other relevant governing body. The accounting for the tax effects for the Act will be completed by December 22, 2018 in accordance with Staff Accounting Bulletin No. 118 (“SAB 118”). In addition, we will record the income tax effects of the global intangible low-taxed income (“GILTI”) as well as all other changes enacted by the Act as incurred for fiscal years beginning after 2018 (our fiscal 2019). Provisional Amounts Deferred tax assets and liabilities: We have re-measured our U.S. deferred tax assets and liabilities based on the relevant tax rates at which they are expected to reverse, which is estimated to be at either at the blended tax rate of 24.5% (applicable for fiscal 2018) or 21% (applicable for fiscal 2019 and later). Because we are still analyzing certain aspects of the Act and refining our calculations, which could potentially affect the measurement of these balances and change our estimated deferred tax amounts, we have recorded a provisional amount related to the re-measurement of our deferred tax balance of $2.6 million . One-time transition tax: The one-time transition tax has been estimated based on our accumulated post-1986 deferred foreign income that has not previously been subject to U.S. income tax. Because we have not yet completed our calculation of the one-time transition tax, we have recorded a provisional income tax expense of $103.2 million related to the one-time transition tax of our foreign subsidiaries. No additional U.S. income taxes have been provided for any remaining undistributed foreign earnings not subject to the transition tax or any additional outside basis difference inherent in these entities as these amounts continue to be indefinitely reinvested in foreign operations.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Jun. 30, 2018
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. In 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 June 30, 2018 , 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 the three and nine months ended July 1, 2017 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 in fiscal year 2017. As a result of the reorganization, the Capital Equipment segment is comprised 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. The following table reflects operating information by segment for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 As Restated June 30, 2018 July 1, 2017 As Restated Net revenue: Capital Equipment $ 229,462 $ 202,240 $ 578,197 $ 477,957 APS 39,372 41,657 126,100 115,192 Net revenue 268,834 243,897 704,297 593,149 Income from operations: Capital Equipment 57,771 30,982 116,615 73,836 APS 6,692 (15,310 ) 25,443 (2,602 ) Income from operations $ 64,463 $ 15,672 $ 142,058 $ 71,234 The following tables reflect capital expenditures, depreciation expense and amortization expense for the three and nine months ended June 30, 2018 and July 1, 2017 . Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Capital expenditures: Capital Equipment $ 999 $ 1,423 $ 4,878 $ 12,907 APS 3,072 2,380 11,603 9,002 $ 4,071 $ 3,803 $ 16,481 $ 21,909 Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Depreciation expense: Capital Equipment $ 1,926 $ 1,599 $ 5,601 $ 4,660 APS 1,063 843 2,635 2,513 $ 2,989 $ 2,442 $ 8,236 $ 7,173 Amortization expense: Capital Equipment $ 1,053 $ 594 $ 3,188 $ 1,782 APS 909 927 2,739 2,784 $ 1,962 $ 1,521 $ 5,927 $ 4,566

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Notes)	9 Months Ended
	Jun. 30, 2018
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 labor costs incurred in correcting product failures during the warranty period. The following table reflects the reserve for warranty activity for the three and nine months ended June 30, 2018 and July 1, 2017 . The prior year periods have been adjusted for the restatement described in Note 2, "Restatement of Consolidated Financial Statements": Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 As Restated June 30, 2018 July 1, 2017 As Restated Reserve for warranty, beginning of period (As Restated) $ 14,197 $ 13,289 $ 13,796 $ 12,544 Provision for warranty 3,204 3,121 9,384 8,849 Utilization of reserve (3,027 ) (2,570 ) (8,806 ) (7,553 ) Reserve for warranty, end of period $ 14,374 $ 13,840 $ 14,374 $ 13,840 Other Commitments and Contingencies The following table reflects obligations not reflected on the Consolidated Condensed Balance Sheet as of June 30, 2018 : Payments due by fiscal year (in thousands) Total 2018 2019 2020 2021 thereafter Inventory purchase obligation (1) $ 149,414 $ 149,414 $ — $ — $ — $ — Operating lease obligations (2) 18,968 856 3,623 3,190 2,201 9,098 Total $ 168,382 $ 150,270 $ 3,623 $ 3,190 $ 2,201 $ 9,098 (1) The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancellable, however, some orders impose 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 2023 (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 June 30, 2018 , we recorded a financing obligation related to the Building of $16.2 million (see Note 11 above). The financing obligation is not reflected in the table above. Concentrations The following table reflects significant customer concentrations as a percentage of net revenue for the nine months ended June 30, 2018 and July 1, 2017 . Nine months ended June 30, 2018 July 1, 2017 Haoseng Industrial Company Limited (1) 12.8 % * (1) Distributor of the Company's products. * Represented less than 10% of total net revenue The following table reflects significant customer concentrations as a percentage of total accounts receivable as of June 30, 2018 and July 1, 2017 : As of June 30, 2018 July 1, 2017 Haoseng Industrial Company Limited (1) 27.6 % 21.8 % Super Power International Ltd (1) 13.0 % 10.3 % Siliconware Precision Industries Ltd. * 13.4 % (1) Distributor of the Company's products. * Represented less than 10% of total accounts receivable

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation	These consolidated condensed financial statements include the accounts of Kulicke and Soffa Industries, Inc. and its subsidiaries (the “Company”), with appropriate elimination of intercompany balances and transactions. The interim consolidated condensed financial statements are unaudited and, in management's opinion, include all adjustments (consisting only of normal and recurring adjustments except as described in Note 2) necessary for a fair statement of results for these interim periods. The interim consolidated condensed financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's amended Annual Report on Form 10-K/A for the fiscal year ended September 30, 2017, filed with the Securities and Exchange Commission, which includes Consolidated Balance Sheets as of September 30, 2017 and October 1, 2016, and the related Consolidated Statements of Operations, Statements of Other Comprehensive Income, Changes in Shareholders' Equity and Cash Flows for each of the years in the three-year period ended September 30, 2017. The results of operations for any interim period are not necessarily indicative of the results of operations for any other interim period or for a full year.
Fiscal Year	Fiscal Year Each of the Company's first three fiscal quarters end on the Saturday that is 13 weeks after the end of the immediately preceding fiscal quarter. The fourth quarter of each fiscal year ends on the Saturday closest to September 30. Fiscal 2018 quarters end on December 30, 2017, March 31, 2018, June 30, 2018 and September 29, 2018. In fiscal years consisting of 53 weeks, the fourth quarter will consist of 14 weeks. Fiscal 2017 quarters ended on December 31, 2016, April 1, 2017, July 1, 2017 and September 30, 2017.
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 condensed 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 condensed 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 also 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 June 30, 2018 and September 30, 2017 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. The Company actively monitors its customers' financial strength to reduce the risk of loss. The Company's products are complex and require raw materials, components and subassemblies having a high degree of reliability, accuracy and performance. The Company relies on subcontractors to manufacture many of these components and subassemblies and it relies on sole source suppliers for some important components and raw material inventory.
Foreign Currency Translation	Foreign Currency Translation and Remeasurement The majority of the Company's business is transacted in U.S. dollars; however, the functional currencies of some of the Company's subsidiaries are their local currencies. In accordance with ASC No. 830, Foreign Currency Matters (“ASC 830”), for a subsidiary of the Company that has a functional currency other than the U.S. dollar, gains and losses resulting from the translation of the functional currency into U.S. dollars for financial statement presentation are not included in determining net income, but are accumulated in the cumulative translation adjustment account as a separate component of shareholders' equity (accumulated other comprehensive income / (loss)). Under ASC 830, cumulative translation adjustments are not adjusted for income taxes as they relate to indefinite investments in non-U.S. subsidiaries. Gains and losses resulting from foreign currency transactions are included in the determination of net income. The Company's operations are exposed to changes in foreign currency exchange rates due to transactions denominated in currencies other than the location's functional currency. The Company is also exposed to foreign currency fluctuations that impact the remeasurement of net monetary assets of those operations whose functional currency, the U.S. dollar, differs from their respective local currencies, most notably in Israel, Malaysia, Singapore and Switzerland. In addition to net monetary remeasurement, the Company has exposures related to the translation of subsidiary financial statements from their functional currency, the local currency, into its reporting currency, the U.S. dollar, most notably in Netherlands, China, Taiwan, Japan and Germany. The Company's U.S. operations also have foreign currency exposure due to net monetary assets denominated in currencies other than the U.S. dollar.
Derivative Financial Instruments	Derivative Financial Instruments The Company’s primary objective for holding derivative financial instruments is to manage the fluctuation in foreign exchange rates and accordingly is not speculative in nature. The Company’s international operations are exposed to changes in foreign exchange rates as described above. The Company has established a program to monitor the forecasted transaction currency risk to protect against foreign exchange rate volatility. Generally, the Company uses foreign exchange forward contracts in these hedging programs. These instruments, which have maturities of up to 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 Condensed Statement of Operations as the impact of the hedged transaction. Derivatives that we designate as cash flow hedges are classified in the Consolidated Condensed 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 .
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.
Equity Method Investments	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	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 ; toolings 1 year; 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 three and nine months ended June 30, 2018 , no "triggering" events occurred.
Accounting for Impairment of Goodwill	Accounting for Impairment of Goodwill ASC No. 350, Intangibles-Goodwill and Other ("ASC 350") requires goodwill and other intangible assets with indefinite lives to be reviewed for impairment annually, or more frequently if circumstances indicate a possible impairment. We assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If, after assessing the qualitative factors, a company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying value, then performing the two-step impairment test is unnecessary. However, if a company concludes otherwise, then it is required to perform the first step of the two-step goodwill impairment test. If the carrying value of a reporting unit exceeds its fair value in the first step of the test, then a company is required to perform the second step of the goodwill impairment test to measure the amount of the reporting unit's goodwill impairment loss, if any. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which eliminates the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under this 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. 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 other intangible assets, see Note 6 below.
Revenue Recognition	Revenue Recognition In accordance with ASC No. 605, Revenue Recognition , the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, the collectability is reasonably assured, and customer acceptance, when applicable, has been received or we otherwise have been released from customer acceptance obligations. If terms of the sale provide for a customer acceptance period, revenue is recognized upon the expiration of the acceptance period or customer acceptance, whichever occurs first. Service 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.
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 Relative TSR Performance Share Units is determined using a Monte-Carlo valuation model, and compensation expense associated with time-based and Special/Growth Performance Share Units is determined based on the number of shares granted and the fair value on the date of grant. See Note 12 for a summary of the terms of these performance-based awards. The fair value of the Company's stock option awards are estimated using a Black-Scholes option valuation model. 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 awards, performance share units and restricted share units outstanding during the period, when such instruments are dilutive.
Business Combinations	Accounting for Business Acquisitions The Company accounts for business acquisitions in accordance with ASC No. 805, Business Combinations . The fair value of the net assets acquired and the results of operations of the acquired businesses are included in the Unaudited Consolidated Condensed Financial Statements from the acquisition date forward. The Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and results of operations during the reporting period. Estimates are used in accounting for, among other things, the fair value of acquired net operating assets, property and equipment, deferred revenue, intangible assets and related deferred tax liabilities, useful lives of plant and equipment, and amortizable lives of acquired intangible assets. Any excess of the purchase consideration over the identified fair value of the assets and liabilities acquired is recognized as goodwill. The valuation of these tangible and identifiable intangible assets and liabilities is subject to further management review and may change materially between the preliminary allocation and end of the purchase price allocation period.
Costs Associated with Exit or Disposal Activities or Restructurings	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. We adopted this ASU in the first quarter of 2018 on a retrospective basis. As of June 30, 2018 and September 30, 2017, restricted cash was $ 0.5 million . The adoption of this ASU did not have a material impact on our cash flows. 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 us in the first quarter of 2019. 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. 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. We adopted this ASU as of the beginning of the first quarter of 2018 and elected to account for forfeitures when they occur, on a modified retrospective basis. The adoption impact on the consolidated balance sheet as of June 30, 2018 was a cumulative adjustment of $1.4 million , decreasing the retained earnings and increasing capital surplus. We also recognized deferred tax assets of $5.4 million with a corresponding increase in retained earnings. The adoption did not have any other material impacts on our financial statements. 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. We elected to prospectively adopt this ASU as of the beginning of the first quarter of 2018. The adoption of this ASU did not 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. The adoption of this ASU will result in an increase in 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 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. We adopted this ASU as of the beginning of the first quarter of 2018. The adoption of this ASU did not have a material impact on our financial statements. 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, which 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 have elected to prospectively adopt this ASU as of the beginning of the first quarter of 2018. The adoption of this ASU did not have a material impact on our financial statements. 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. We have elected to prospectively adopt this ASU as of the beginning of the first quarter of 2018. The adoption of this ASU did not 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” and 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 will be effective for the Company in the first quarter of its fiscal 2019. We have performed an initial evaluation of this ASU and its impact on the financial statements. This included tasks such as identifying contracts, performance obligations and reviewing the applicable revenue streams. We will continue to review 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 F24

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Jun. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS (in thousands, except per share data) Unaudited Three Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Cost of sales $ 132,199 $ (2,305 ) $ 129,894 Gross profit 111,698 2,305 114,003 Selling, general and administrative 39,047 (1,903 ) 37,144 Operating expenses 100,234 (1,903 ) 98,331 Income from operations 11,464 4,208 15,672 Income from operations before income taxes 12,951 4,208 17,159 Income tax (benefit) / expense (17,867 ) 210 (17,657 ) Net income $ 30,811 $ 3,998 $ 34,809 Net income per share: Basic $ 0.43 $ 0.06 $ 0.49 Diluted $ 0.43 $ 0.06 $ 0.48 Nine Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Cost of sales $ 322,842 $ (4,386 ) $ 318,456 Gross profit 270,307 4,386 274,693 Selling, general and administrative 101,245 (5,498 ) 95,747 Operating expenses 208,957 (5,498 ) 203,459 Income from operations 61,350 9,884 71,234 Income from operations before income taxes 65,065 9,884 74,949 Income tax (benefit) / expense (10,377 ) 444 (9,933 ) Net income $ 75,435 $ 9,440 $ 84,875 Net income per share: Basic $ 1.06 $ 0.13 $ 1.20 Diluted $ 1.05 $ 0.13 $ 1.18 KULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (in thousands) Unaudited Three Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Net income $ 30,811 $ 3,998 $ 34,809 Comprehensive income $ 34,161 $ 3,998 $ 38,159 Nine Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated Net income $ 75,435 $ 9,440 $ 84,875 Comprehensive income $ 75,961 $ 9,440 $ 85,401 ULICKE AND SOFFA INDUSTRIES, INC. CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (in thousands) Unaudited Nine Months Ended July 1, 2017 As Previously Reported Effect of Restatement As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 75,435 $ 9,440 84,875 Adjustments to reconcile net income to net cash provided by operating activities: Deferred taxes (10,526 ) 444 (10,082 ) Accounts payable, accrued expenses and other current liabilities 83,234 (9,884 ) 73,350 Net cash provided by operating activities $ 68,166 $ — $ 68,166

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	9 Months Ended
	Jun. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table is a summary of activity related to these restructuring programs for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended June 30, 2018 June 30, 2018 (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Beginning of period (1) Expenses (2) Payments End of period (1) Accrued Severance and benefits $ 297 $ (12 ) $ (109 ) $ 176 $ 2,892 $ (43 ) $ (2,673 ) $ 176 Other exit costs 1,260 (54 ) — 1,206 1,736 (213 ) (317 ) 1,206 $ 1,557 $ (66 ) $ (109 ) $ 1,382 $ 4,628 $ (256 ) $ (2,990 ) $ 1,382 Three months ended Nine months ended July 1, 2017 July 1, 2017 (in thousands) Beginning of period (1) Expenses (2) Payments End of period (1) Beginning of period (1) Expenses (2) Payments End of period (1) Accrued Severance and benefits $ — $ 2,307 $ — $ 2,307 $ 37 $ 2,307 $ (37 ) $ 2,307 Other exit costs 2,058 37 (199 ) 1,896 6,525 37 (4,666 ) 1,896 $ 2,058 $ 2,344 $ (199 ) $ 4,203 $ 6,562 $ 2,344 $ (4,703 ) $ 4,203 (1) Included within accrued expenses and other current liabilities on the Consolidated Condensed Balance Sheets. (2) Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Condensed Statements of Operations.

BALANCE SHEET COMPONENTS (Table

BALANCE SHEET COMPONENTS (Tables)	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Components of significant balance sheet accounts	The following tables reflect the components of significant balance sheet accounts as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Short term investments, available-for-sale (1) $ 258,000 $ 216,000 Inventories, net: Raw materials and supplies $ 59,817 $ 44,239 Work in process 50,561 40,827 Finished goods 38,914 61,596 149,292 146,662 Inventory reserves (25,999 ) (24,639 ) $ 123,293 $ 122,023 Property, plant and equipment, net: Land $ 2,182 $ 2,182 Buildings and building improvements 52,615 50,910 Leasehold improvements 12,898 9,882 Data processing equipment and software 35,391 34,700 Machinery, equipment, furniture and fixtures 67,087 60,143 Construction in progress 6,893 8,000 177,066 165,817 Accumulated depreciation (101,002 ) (98,055 ) $ 76,064 $ 67,762 Accrued expenses and other current liabilities: Wages and benefits $ 40,215 $ 47,411 Accrued customer obligations (2) 35,108 52,460 Commissions and professional fees 5,938 8,555 Dividends payable 8,176 — Deferred rent 1,873 1,930 Severance (3) 976 3,828 Other 13,907 10,663 $ 106,193 $ 124,847 (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. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 30, 2018 and July 1, 2017 . (2) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations. (3) Includes the restructuring plan discussed in Note 3, severance payable in connection with the November 2017 departure of the Company's Chief Financial Officer of $0.6 million , and other severance payments.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	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

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes the Company's recorded goodwill as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Capital Equipment $ 30,237 $ 29,975 APS 26,412 26,343 $ 56,649 $ 56,318
Net intangible assets	The following table reflects net intangible assets as of June 30, 2018 and September 30, 2017 : As of Average estimated (dollar amounts in thousands) June 30, 2018 September 30, 2017 useful lives (in years) Technology $ 90,869 $ 92,140 7.0 to 15.0 Accumulated amortization (44,195 ) (41,162 ) Net technology $ 46,674 $ 50,978 Customer relationships $ 36,244 $ 36,968 5.0 to 6.0 Accumulated amortization (29,185 ) (27,398 ) Net customer relationships $ 7,059 $ 9,570 Trade and brand names $ 7,396 $ 7,515 7.0 to 8.0 Accumulated amortization (5,998 ) (5,747 ) Net trade and brand name $ 1,398 $ 1,768 Other intangible assets $ 2,500 $ 2,500 1.9 Accumulated amortization (2,500 ) (2,500 ) Net other intangible assets $ — $ — Net intangible assets $ 55,131 $ 62,316
Estimated annual amortization expense related to intangible assets	The following table reflects estimated annual amortization expense related to intangible assets as of June 30, 2018 : As of (in thousands) June 30, 2018 Remaining fiscal 2018 $ 1,921 Fiscal 2019 7,683 Fiscal 2020 7,683 Fiscal 2021 5,566 Fiscal 2022 and onwards 32,278 Total amortization expense $ 55,131

CASH, CASH EQUIVALENTS, RESTR29

CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORT-TERM INVESTMENTS (Tables)	9 Months Ended
	Jun. 30, 2018
Cash and Cash Equivalents [Abstract]
Cash, cash equivalents, restricted cash and short-term investments	Cash, cash equivalents, restricted cash and short-term investments consisted of the following as of June 30, 2018 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 56,865 $ — $ — $ 56,865 Cash equivalents: Money market funds (1) 196,844 — (5 ) 196,839 Time deposits (2) 89,017 — — 89,017 Commercial paper (2) 19,965 — — 19,965 Total cash and cash equivalents $ 362,691 $ — $ (5 ) $ 362,686 Restricted Cash (2) 514 — — 514 Total cash, cash equivalents, and restricted cash $ 363,205 $ — $ (5 ) $ 363,200 Short-term investments (2) : Time deposits 162,000 — — 162,000 Deposits (3) 96,000 — — 96,000 Total short-term investments $ 258,000 $ — $ — $ 258,000 Total cash, cash equivalents, restricted cash and short-term investments $ 621,205 $ — $ (5 ) $ 621,200 (1) The fair value was determined using unadjusted prices in active, accessible markets for identical assets, and as such they were classified as Level 1 assets in the fair value hierarchy. (2) Fair value approximates cost basis. (3) Represents deposits that require a notice period of three months for withdrawal. Cash, cash equivalents, restricted cash and short-term investments consisted of the following as of September 30, 2017 : (in thousands) Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value Current assets: Cash $ 65,759 $ — $ — $ 65,759 Cash equivalents (1) : Money market funds 232,069 — — 232,069 Time deposits 89,087 — — 89,087 Commercial paper 5,495 — — 5,495 Total cash and cash equivalents $ 392,410 $ — $ — $ 392,410 Restricted Cash (1) 530 530 Total cash, cash equivalents, and restricted cash $ 392,940 $ — $ — $ 392,940 Short-term investments (1) : Time deposits 120,000 — — 120,000 Deposits (2) 96,000 — — 96,000 Total short-term investments $ 216,000 $ — $ — $ 216,000 Total cash, cash equivalents, restricted cash and short-term investments $ 608,940 $ — $ — $ 608,940 (1) Fair value approximates cost basis. (2) Represents deposits that require a notice period of three months for withdrawal.

EQUITY INVESTMENTS (Tables)

EQUITY INVESTMENTS (Tables)	9 Months Ended
	Jun. 30, 2018
Equity Method Investments [Abstract]
Equity investments	Equity investments consisted of the following as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Equity method investment $ 1,358 $ 1,502

DERIVATIVES FINANCIAL INSTRUM31

DERIVATIVES FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The fair value of derivative instruments on our Consolidated Condensed Balance Sheet as of June 30, 2018 and September 30, 2017 was as follows: As of (in thousands) June 30, 2018 September 30, 2017 Notional Amount Fair Value Liability Derivatives (1) Notional Amount Fair Value Asset Derivatives (2) Derivatives designated as hedging instruments: Foreign exchange forward contracts (3) $ 39,967 1,044 $ 36,404 $ 1,353 Total derivatives $ 39,967 1,044 $ 36,404 $ 1,353 (1) 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 Condensed Balance Sheet. (2) 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 Condensed Balance Sheet. (3) Hedged amounts expected to be recognized to income within the next twelve months.
Derivative Instruments, Gain (Loss)	The effects of derivative instruments designated as cash flow hedges in our Consolidated Condensed Statements of Comprehensive Income for the three and nine months ended June 30, 2018 and July 1, 2017 are as follows: (in thousands) Three months ended Nine months ended June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Foreign exchange forward contract in cash flow hedging relationships: Net (loss)/gain recognized in OCI, net of tax (1) $ (1,542 ) $ 542 $ (513 ) $ 70 Net gain/(loss) reclassified from accumulated OCI into income, net of tax (2) $ 344 $ (263 ) $ 1,884 $ (1,269 ) Net gain recognized in income (3) $ — $ — $ — $ — (1) Net change in the fair value of the effective portion classified in other comprehensive income (“OCI”). (2) Effective portion classified as selling, general and administrative expense. (3) Ineffective portion and amount excluded from effectiveness testing classified in selling, general and administrative expense.

SHAREHOLDERS' EQUITY AND EMPL32

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Jun. 30, 2018
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 Plan during the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Cash $ 408 $ 390 $ 1,261 $ 1,307
Accumulated other comprehensive income reflected on the Consolidated Balance Sheets	The following table reflects accumulated other comprehensive income reflected on the Consolidated Condensed Balance Sheets as of June 30, 2018 and September 30, 2017 : As of (in thousands) June 30, 2018 September 30, 2017 Gain from foreign currency translation adjustments $ 1,605 $ 2,422 Unrecognized actuarial loss on pension plan, net of tax (1,700 ) (1,736 ) Unrealized (loss)/gain on hedging (1,044 ) 1,353 Accumulated other comprehensive (loss)/income $ (1,139 ) $ 2,039
Restricted stock and common stock granted	The following table reflects Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock granted during the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (shares in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Time-based RSUs 3 4 452 708 Relative TSR PSUs 1 5 154 386 Special/Growth PSUs — — 59 — Common stock 8 10 25 35 Equity-based compensation in shares 12 19 690 1,129
Equity-based compensation expense	The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Cost of sales $ 126 $ 97 $ 384 $ 344 Selling, general and administrative 2,111 2,179 5,877 7,363 Research and development 656 514 1,963 1,763 Total equity-based compensation expense $ 2,893 $ 2,790 $ 8,224 $ 9,470 The following table reflects equity-based compensation expense, by type of award, for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Time-based RSUs $ 1,662 $ 1,756 $ 5,475 $ 6,289 Relative TSR PSUs 935 838 1,910 2,626 Special/Growth PSUs 101 — 254 — Common stock 195 196 585 555 Total equity-based compensation expense $ 2,893 $ 2,790 $ 8,224 $ 9,470

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Reconciliation of shares used in the basic and diluted net income per share computation	The following tables reflect a reconciliation of the shares used in the basic and diluted net income per share computation for the three months ended June 30, 2018 and July 1, 2017 : Three months ended (in thousands, except per share data) June 30, 2018 July 1, 2017 As Restated Basic Diluted Basic Diluted NUMERATOR: Net income $ 60,256 $ 60,256 $ 34,809 $ 34,809 DENOMINATOR: Weighted average shares outstanding - Basic 69,125 69,125 71,063 71,063 Dilutive effect of Equity Plans 1,177 1,420 Weighted average shares outstanding - Diluted 70,302 72,483 EPS: Net income per share - Basic $ 0.87 $ 0.87 $ 0.49 $ 0.49 Effect of dilutive shares (0.01 ) (0.01 ) Net income per share - Diluted $ 0.86 $ 0.48 Nine months ended (in thousands, except per share data) June 30, 2018 July 1, 2017 As Restated Basic Diluted Basic Diluted NUMERATOR: Net income $ 27,041 $ 27,041 $ 84,875 $ 84,875 DENOMINATOR: Weighted average shares outstanding - Basic 70,019 70,019 70,960 70,960 Dilutive effect of Equity Plans 1,094 1,209 Weighted average shares outstanding - Diluted 71,113 72,169 EPS: Net income per share - Basic $ 0.39 $ 0.39 $ 1.20 $ 1.20 Effect of dilutive shares (0.01 ) (0.02 ) Net income per share - Diluted $ 0.38 $ 1.18

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Provision for income taxes and the effective tax rate	The following table reflects the provision for income taxes and the effective tax rate for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (dollar amounts in thousands) June 30, 2018 July 1, 2017 As Restated June 30, 2018 July 1, 2017 As Restated Income tax expense/(benefit) 7,282 (17,657 ) 122,494 (9,933 ) Effective tax rate 10.8 % (102.9 )% 81.9 % (13.3 )%

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Operating information by segment	The following table reflects operating information by segment for the three and nine months ended June 30, 2018 and July 1, 2017 : Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 As Restated June 30, 2018 July 1, 2017 As Restated Net revenue: Capital Equipment $ 229,462 $ 202,240 $ 578,197 $ 477,957 APS 39,372 41,657 126,100 115,192 Net revenue 268,834 243,897 704,297 593,149 Income from operations: Capital Equipment 57,771 30,982 116,615 73,836 APS 6,692 (15,310 ) 25,443 (2,602 ) Income from operations $ 64,463 $ 15,672 $ 142,058 $ 71,234
Capital expenditures, depreciation and amortization expense	The following tables reflect capital expenditures, depreciation expense and amortization expense for the three and nine months ended June 30, 2018 and July 1, 2017 . Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Capital expenditures: Capital Equipment $ 999 $ 1,423 $ 4,878 $ 12,907 APS 3,072 2,380 11,603 9,002 $ 4,071 $ 3,803 $ 16,481 $ 21,909 Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Depreciation expense: Capital Equipment $ 1,926 $ 1,599 $ 5,601 $ 4,660 APS 1,063 843 2,635 2,513 $ 2,989 $ 2,442 $ 8,236 $ 7,173 Amortization expense: Capital Equipment $ 1,053 $ 594 $ 3,188 $ 1,782 APS 909 927 2,739 2,784 $ 1,962 $ 1,521 $ 5,927 $ 4,566

COMMITMENTS, CONTINGENCIES AN36

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)	9 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Reserve for product warranty activity	The following table reflects the reserve for warranty activity for the three and nine months ended June 30, 2018 and July 1, 2017 . The prior year periods have been adjusted for the restatement described in Note 2, "Restatement of Consolidated Financial Statements": Three months ended Nine months ended (in thousands) June 30, 2018 July 1, 2017 As Restated June 30, 2018 July 1, 2017 As Restated Reserve for warranty, beginning of period (As Restated) $ 14,197 $ 13,289 $ 13,796 $ 12,544 Provision for warranty 3,204 3,121 9,384 8,849 Utilization of reserve (3,027 ) (2,570 ) (8,806 ) (7,553 ) Reserve for warranty, end of period $ 14,374 $ 13,840 $ 14,374 $ 13,840
Obligations not reflected on the Consolidated Balance Sheet	The following table reflects obligations not reflected on the Consolidated Condensed Balance Sheet as of June 30, 2018 : Payments due by fiscal year (in thousands) Total 2018 2019 2020 2021 thereafter Inventory purchase obligation (1) $ 149,414 $ 149,414 $ — $ — $ — $ — Operating lease obligations (2) 18,968 856 3,623 3,190 2,201 9,098 Total $ 168,382 $ 150,270 $ 3,623 $ 3,190 $ 2,201 $ 9,098 (1) The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancellable, however, some orders impose 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 2023 (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 June 30, 2018 , we recorded a financing obligation related to the Building of $16.2 million (see Note 11 above). The financing obligation is not reflected in the table above.
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	The following table reflects significant customer concentrations as a percentage of net revenue for the nine months ended June 30, 2018 and July 1, 2017 . Nine months ended June 30, 2018 July 1, 2017 Haoseng Industrial Company Limited (1) 12.8 % *
Significant customer concentrations as a percentage of total accounts receivable	The following table reflects significant customer concentrations as a percentage of total accounts receivable as of June 30, 2018 and July 1, 2017 : As of June 30, 2018 July 1, 2017 Haoseng Industrial Company Limited (1) 27.6 % 21.8 % Super Power International Ltd (1) 13.0 % 10.3 % Siliconware Precision Industries Ltd. * 13.4 % (1) Distributor of the Company's products. * Represented less than 10% of total accounts receivable

BASIS OF PRESENTATION (Inventor

BASIS OF PRESENTATION (Inventories) (Narrative) (Details)	9 Months Ended
	Jun. 30, 2018
Equipment [Member]
Inventory [Line Items]
Reserves For Inventory In Excess Of Demand Inventory Future Consumption Period	18 months
Spare Parts [Member]
Inventory [Line Items]
Reserves For Inventory In Excess Of Demand Inventory Future Consumption Period	24 months
Expendable Tools [Member]
Inventory [Line Items]
Reserves For Inventory In Excess Of Demand Inventory Future Consumption Period	12 months

BASIS OF PRESENTATION (Property

BASIS OF PRESENTATION (Property, Plant and Equipment) (Narrative) (Details)	9 Months Ended
	Jun. 30, 2018
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
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year
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) - USD ($) $ in Thousands	Jun. 30, 2018		Sep. 30, 2017	[2]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted cash	$ 514	[1]	$ 530
Accounting Standards Update 2016-09, Excess Tax Benefit Component [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capital	1,400
Deferred tax assets	5,400
Retained Earnings [Member] | Accounting Standards Update 2016-09, Excess Tax Benefit Component [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of new accounting principle in period of adoption	$ 1,400
[1]	Fair value approximates cost basis.
[2]	Fair value approximates cost basis.

RESTATEMENT OF CONSOLIDATED F40

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended			36 Months Ended
	Jun. 30, 2018	Dec. 30, 2017	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Sep. 30, 2017	Oct. 01, 2016	Oct. 03, 2015	Sep. 30, 2017	Mar. 31, 2018	Apr. 01, 2017	Sep. 27, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warranty accrual	$ 14,374		$ 13,840	$ 14,374	$ 13,840	$ 13,796	$ 12,544		$ 13,796	$ 14,197	$ 13,289
Income from operations	64,463		15,672	142,058	71,234
Selling, general and administrative	$ 32,532		$ 37,144	$ 92,679	$ 95,747
Warranty Accrual Misstatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warranty accrual						15,900	2,800		15,900			$ 10,100
Warranty Expense Misstatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Income from operations						$ 14,800	$ 1,400	$ 1,400	$ 17,600
Release of Warranty Provision Misstatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Standard product warranty accrual		$ 5,200
Selling, general and administrative		2,400
Accounts Payable Misstatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Accounts payable		$ 5,800

RESTATEMENT OF CONSOLIDATED F41

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Statement of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales	$ 141,865	$ 129,894	$ 380,679	$ 318,456
Gross profit	126,969	114,003	323,618	274,693
Selling, general and administrative	32,532	37,144	92,679	95,747
Operating expenses	62,506	98,331	181,560	203,459
Income from operations	64,463	15,672	142,058	71,234
Income before income taxes	67,659	17,159	149,679	74,949
Income tax expense/(benefit)	7,282	(17,657)	122,494	(9,933)
Net income	$ 60,256	$ 34,809	$ 27,041	$ 84,875
Net income per share:
Basic (in dollars per share)	$ 0.87	$ 0.49	$ 0.39	$ 1.20
Diluted (in dollars per share)	$ 0.86	$ 0.48	$ 0.38	$ 1.18
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales		$ 132,199		$ 322,842
Gross profit		111,698		270,307
Selling, general and administrative		39,047		101,245
Operating expenses		100,234		208,957
Income from operations		11,464		61,350
Income before income taxes		12,951		65,065
Income tax expense/(benefit)		(17,867)		(10,377)
Net income		$ 30,811		$ 75,435
Net income per share:
Basic (in dollars per share)		$ 0.43		$ 1.06
Diluted (in dollars per share)		$ 0.43		$ 1.05
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales		$ (2,305)		$ (4,386)
Gross profit		2,305		4,386
Selling, general and administrative		(1,903)		(5,498)
Operating expenses		(1,903)		(5,498)
Income from operations		4,208		9,884
Income before income taxes		4,208		9,884
Income tax expense/(benefit)		210		444
Net income		$ 3,998		$ 9,440
Net income per share:
Basic (in dollars per share)		$ 0.06		$ 0.13
Diluted (in dollars per share)		$ 0.06		$ 0.13

RESTATEMENT OF CONSOLIDATED F42

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 60,256	$ 34,809	$ 27,041	$ 84,875
Comprehensive income	$ 50,022	38,159	$ 23,863	85,401
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income		30,811		75,435
Comprehensive income		34,161		75,961
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income		3,998		9,440
Comprehensive income		$ 3,998		$ 9,440

RESTATEMENT OF CONSOLIDATED F43

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 60,256	$ 34,809	$ 27,041	$ 84,875
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes			21,480	(10,082)
Accounts payable, accrued expenses and other current liabilities			(1,893)	73,350
Net cash provided by operating activities			$ 93,843	68,166
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income		30,811		75,435
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes				(10,526)
Accounts payable, accrued expenses and other current liabilities				83,234
Net cash provided by operating activities				68,166
Effect of Restatement
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income		$ 3,998		9,440
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes				444
Accounts payable, accrued expenses and other current liabilities				(9,884)
Net cash provided by operating activities				$ 0

RESTRUCTURING (Details)

RESTRUCTURING (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Restructuring and other charges [Line Items]
Beginning of period	[1]	$ 1,557	$ 2,058	$ 4,628	$ 6,562
Expenses	[2]	(66)	2,344	(256)	2,344
Payments		(109)	(199)	(2,990)	(4,703)
End of period	[1]	1,382	4,203	1,382	4,203
Accrued Severance and benefits [Member]
Restructuring and other charges [Line Items]
Beginning of period	[1]	297	0	2,892	37
Expenses	[2]	(12)	2,307	(43)	2,307
Payments		(109)	0	(2,673)	(37)
End of period	[1]	176	2,307	176	2,307
Other exit costs [Member]
Restructuring and other charges [Line Items]
Beginning of period	[1]	1,260	2,058	1,736	6,525
Expenses	[2]	(54)	37	(213)	37
Payments		0	(199)	(317)	(4,666)
End of period	[1]	$ 1,206	$ 1,896	$ 1,206	$ 1,896
[1]	Included within accrued expenses and other current liabilities on the Consolidated Condensed Balance Sheets.
[2]	Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Condensed Statements of Operations.

BALANCE SHEET COMPONENTS (Compo

BALANCE SHEET COMPONENTS (Components of significant balance sheet accounts) (Details) - USD ($) $ in Thousands		Jun. 30, 2018	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Short term investments, available-for-sale(1)	[1]	$ 258,000	$ 216,000
Inventories, net:
Raw materials and supplies		59,817	44,239
Work in process		50,561	40,827
Finished goods		38,914	61,596
Inventory, gross		149,292	146,662
Inventory reserves		(25,999)	(24,639)
Inventories, net		123,293	122,023
Property, plant and equipment, net:
Land		2,182	2,182
Buildings and building improvements		52,615	50,910
Leasehold improvements		12,898	9,882
Data processing equipment and software		35,391	34,700
Machinery, equipment, furniture and fixtures		67,087	60,143
Construction in progress		6,893	8,000
Property, plant and equipment, gross		177,066	165,817
Accumulated depreciation		(101,002)	(98,055)
Property, plant and equipment, net		76,064	67,762
Accrued expenses and other current liabilities:
Wages and benefits		40,215	47,411
Accrued customer obligations (2)	[2]	35,108	52,460
Commissions and professional fees		5,938	8,555
Dividends payable		8,176	0
Deferred rent		1,873	1,930
Severance (3)	[3]	976	3,828
Other		13,907	10,663
Accrued expenses and other current liabilities		$ 106,193	$ 124,847
[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. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 30, 2018 and July 1, 2017.
[2]	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
[3]	Includes the restructuring plan discussed in Note 3, severance payable in connection with the November 2017 departure of the Company's Chief Financial Officer of $0.6 million, and other severance payments.

BALANCE SHEET COMPONENTS (Narra

BALANCE SHEET COMPONENTS (Narrative) (Details) - USD ($) $ in Thousands		Jun. 30, 2018	Sep. 30, 2017
Restructuring Cost and Reserve [Line Items]
Severance	[1]	$ 976	$ 3,828
Chief Financial Officer [Member] | CFO Severance [Member]
Restructuring Cost and Reserve [Line Items]
Severance		$ 600
[1]	Includes the restructuring plan discussed in Note 3, severance payable in connection with the November 2017 departure of the Company's Chief Financial Officer of $0.6 million, and other severance payments.

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) € in Millions, $ in Millions	Jan. 18, 2018USD ($)	Jan. 18, 2018EUR (€)	Jul. 02, 2017USD ($)	Jul. 02, 2017EUR (€)	Dec. 31, 2015USD ($)	Dec. 31, 2015EUR (€)
Liteq B.V. [Member]
Business Acquisition [Line Items]
Cash purchase price			$ 28.6	€ 25
Percentage of voting interests acquired					100.00%	100.00%
Assembléon [Member]
Business Acquisition [Line Items]
Cash purchase price					$ 97.4	€ 80
Escrow deposit release	$ 5	€ 4.2
Equity [Member] | Assembléon [Member]
Business Acquisition [Line Items]
Cash purchase price					72.5
Intercompany Loans [Member] | Assembléon [Member]
Business Acquisition [Line Items]
Cash purchase price					$ 24.9

BUSINESS COMBINATIONS - Allocat

BUSINESS COMBINATIONS - Allocation of the Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jul. 02, 2017
Business Acquisition [Line Items]
Goodwill	$ 56,649	$ 56,318
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

GOODWILL AND INTANGIBLE ASSET49

GOODWILL AND INTANGIBLE ASSETS (Summary of Goodwill) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Goodwill [Line Items]
Goodwill	$ 56,649	$ 56,318
Capital Equipment [Member]
Goodwill [Line Items]
Goodwill	30,237	29,975
Aftermarket Products and Services [Member]
Goodwill [Line Items]
Goodwill	$ 26,412	$ 26,343

GOODWILL AND INTANGIBLE ASSET50

GOODWILL AND INTANGIBLE ASSETS (Net intangible assets) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Net intangible assets	$ 55,131	$ 62,316
Developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	90,869	92,140
Accumulated amortization	(44,195)	(41,162)
Net intangible assets	46,674	50,978
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	36,244	36,968
Accumulated amortization	(29,185)	(27,398)
Net intangible assets	7,059	9,570
Trade name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross intangible assets	7,396	7,515
Accumulated amortization	(5,998)	(5,747)
Net intangible assets	1,398	1,768
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 ASSET51

GOODWILL AND INTANGIBLE ASSETS (Estimated annual amortization expense) (Details) $ in Thousands	Jun. 30, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining fiscal 2018	$ 1,921
Fiscal 2,019	7,683
Fiscal 2,020	7,683
Fiscal 2,019	5,566
Fiscal 2022 and onwards	32,278
Total amortization expense	$ 55,131

CASH, CASH EQUIVALENTS, RESTR52

CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORT-TERM INVESTMENTS (Details) - USD ($) $ in Thousands		Jun. 30, 2018		Sep. 30, 2017		Jul. 01, 2017	Oct. 01, 2016	[3]
Cash, Cash Equivalents, Restricted Cash and Short-Term Investments [Line Items]
Cash		$ 56,865		$ 65,759
Cash and Cash Equivalents, Amortized Cost		362,691		392,410
Cash and Cash Equivalents, Unrealized Gain		0		0
Cash and Cash Equivalents, Unrealized Loss		(5)		0
Cash and Cash Equivalents, Estimated Fair Value		362,686		392,410
Restricted Cash		514	[1]	530	[2]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Amortized Cost		363,205		392,940
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents		363,200		392,940		$ 483,929	$ 423,907
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Unrealized Gain		0		0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Unrealized Loss		(5)		0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Estimated Fair Value		363,200		392,940
Short term investments, available-for-sale(1)	[4]	258,000		216,000
Short-term Investments, Unrealized Gain		0		0
Short-term Investments, Unrealized Loss		0		0
Short-term Investments, Estimated Fair Value		258,000		216,000
Cash, Cash Equivalents, Restricted Cash, Restricted Cash Equivalents, and Short-Term Investments, Amortized Cost		621,205		608,940
Cash, Cash Equivalents, Restricted Cash, Restricted Cash Equivalents, and Short-Term Investments, Unrealized Gain		0		0
Cash, Cash Equivalents, Restricted Cash, Restricted Cash Equivalents, and Short-Term Investments, Unrealized Loss		(5)		0
Cash, Cash Equivalents, Restricted Cash, Restricted Cash Equivalents, and Short-Term Investments, Estimated Fair Value		621,200		608,940
Money market funds
Cash, Cash Equivalents, Restricted Cash and Short-Term Investments [Line Items]
Cash Equivalents, Amortized Cost		196,844		232,069
Cash Equivalents, Unrealized Gain		0		0
Cash Equivalents, Unrealized Loss		(5)		0
Cash Equivalents, Estimated Fair Value		196,839	[5]	232,069	[2]
Time deposits
Cash, Cash Equivalents, Restricted Cash and Short-Term Investments [Line Items]
Cash Equivalents, Amortized Cost		89,017		89,087
Cash Equivalents, Unrealized Gain		0		0
Cash Equivalents, Unrealized Loss		0		0
Cash Equivalents, Estimated Fair Value		89,017	[1]	89,087	[2]
Short term investments, available-for-sale(1)		162,000		120,000
Short-term Investments, Unrealized Gain		0		0
Short-term Investments, Unrealized Loss		0		0
Short-term Investments, Estimated Fair Value		162,000	[1]	120,000	[2]
Commercial paper
Cash, Cash Equivalents, Restricted Cash and Short-Term Investments [Line Items]
Cash Equivalents, Amortized Cost		19,965		5,495
Cash Equivalents, Unrealized Gain		0		0
Cash Equivalents, Unrealized Loss		0		0
Cash Equivalents, Estimated Fair Value		19,965	[1]	5,495	[2]
Deposits
Cash, Cash Equivalents, Restricted Cash and Short-Term Investments [Line Items]
Short term investments, available-for-sale(1)		96,000	[6]	96,000	[7]
Short-term Investments, Unrealized Gain		0		0
Short-term Investments, Unrealized Loss		0		0
Short-term Investments, Estimated Fair Value		$ 96,000	[1],[6]	$ 96,000	[2],[7]
[1]	Fair value approximates cost basis.
[2]	Fair value approximates cost basis.
[3]	* Certain time deposits as at October 1, 2016 have been corrected from cash equivalents to short-term investments for comparative purposes.
[4]	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. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 30, 2018 and July 1, 2017.
[5]	The fair value was determined using unadjusted prices in active, accessible markets for identical assets, and as such they were classified as Level 1 assets in the fair value hierarchy.
[6]	Represents deposits that require a notice period of three months for withdrawal.
[7]	Represents deposits that require a notice period of three months for withdrawal.

EQUITY INVESTMENTS (Details)

EQUITY INVESTMENTS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Sep. 30, 2017
Schedule of Equity Method Investments [Line Items]
Equity method investment	$ 1,358		$ 1,358		$ 1,502
Share of results of equity-method investee, net of tax	$ 121	$ 7	$ 144	$ 7

DERIVATIVES FINANCIAL INSTRUM54

DERIVATIVES FINANCIAL INSTRUMENTS (Fair value of derivative instruments) (Details) - USD ($) $ in Thousands		9 Months Ended
		Jun. 30, 2018	Sep. 30, 2017
Derivatives, Fair Value [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimate of Time to Transfer		12 months
Total derivative, Notional Amount		$ 39,967	$ 36,404
Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Foreign exchange forward contract, term of contract		12 months
Total derivative, Notional Amount		$ 39,967	36,404
Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	[1],[2]		1,353
Derivative Liability, Fair Value, Gross Liability	[1],[3]	1,044
Prepaid Expenses And Other Current Assets [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	[1],[2]		$ 1,353
Derivative Liability, Fair Value, Gross Liability	[1],[3]	$ 1,044
[1]	Hedged amounts expected to be recognized to income within the next twelve months.
[2]	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 Condensed Balance Sheet.
[3]	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 Condensed Balance Sheet.

DERIVATIVES FINANCIAL INSTRUM55

DERIVATIVES FINANCIAL INSTRUMENTS (Gain (loss) of derivative instruments) (Details) - Foreign Exchange Forward [Member] - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Other Comprehensive Income (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net gain (loss) recognized in OCI, net of tax	[1]	$ (1,542)	$ 542	$ (513)	$ 70
Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Net gain (loss) reclassified from accumulated OCI into income, net of tax	[2]	344	(263)	1,884	(1,269)
Net gain (loss) recognized in income	[3]	$ 0	$ 0	$ 0	$ 0
[1]	Net change in the fair value of the effective portion classified in other comprehensive income (“OCI”).
[2]	Effective portion classified as selling, general and administrative expense.
[3]	Ineffective portion and amount excluded from effectiveness testing classified in selling, general and administrative expense.

DEBT AND OTHER OBLIGATIONS DE56

DEBT AND OTHER OBLIGATIONS DEBT AND OTHER OBLIGATIONS (Details) $ in Thousands, $ in Millions	Dec. 01, 2013SGD ($)renewal_option	Jun. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 01, 2013USD ($)ft²	Nov. 22, 2013USD ($)
Capital Leased Assets [Line Items]
Area of Land | ft²				198,000
Financing obligation		$ 15,437	$ 16,074	$ 20,000
K&S Corporate Headquarters [Member]
Capital Leased Assets [Line Items]
Lease Agreement Term	10 years	10 years
Lessee Leasing Arrangements, Capital Leases, Number of Renewal Options | renewal_option	2
Lessee Leasing Arrangements, Capital Leases, Renewal Term	10 years
Annual Rent and Service Charge Minimum Range	$ 4
Annual Rent and Service Charge Maximum Range	$ 5
Area of Land | ft²				198,000
Percentage Of Building Area To Be Leased From Landlord				70.00%
Capital Lease Obligations, Interest Rate, Effective Percentage				6.30%
Citibank [Member]
Capital Leased Assets [Line Items]
Capacity under credit facility					$ 5,000
Outstanding amounts under credit facility		$ 2,900
Current and Noncurrent Portion [Member]
Capital Leased Assets [Line Items]
Financing obligation		$ 16,200

SHAREHOLDERS' EQUITY AND EMPL57

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Narrative) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	Jul. 16, 2018	Jun. 14, 2018	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Jul. 10, 2018	Aug. 15, 2017
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%
Stock repurchase program, authorized amount								$ 100
Shares repurchased in period (shares)			1.8		2.8
Value of shares acquired			$ 42.6		$ 67.3
Remaining repurchase authorized amount			$ 21.4		$ 21.4
Cash dividends declared per share (in dollars per share)		$ 0.12	$ 0.12	$ 0	$ 0.12	$ 0
Relative Total Shareholder Return Average Stock Price Calculation Period					90 days
Total Shareholder Return Award Performance Measurement Period					3 years
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay					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 of Employees' Gross Pay					6.00%
Share Based Compensation Arrangement By Share Based Payment Award Vesting Percentage			200.00%		200.00%
Equity Incentive Plan 2017 [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			4.7		4.7
Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in authorized amount of stock repurchase program							$ 100
Dividend payment	$ 8.2

SHAREHOLDERS' EQUITY AND EMPL58

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Matching contributions to the Plan) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
401(k) Cash Contributions
Cash	$ 408	$ 390	$ 1,261	$ 1,307

SHAREHOLDERS' EQUITY AND EMPL59

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Accumulated other comprehensive income) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Gain from foreign currency translation adjustments	$ 1,605	$ 2,422
Unrecognized actuarial loss on pension plan, net of tax	(1,700)	(1,736)
Unrealized (loss)/gain on hedging	(1,044)	1,353
Accumulated other comprehensive (loss)/income	$ (1,139)	$ 2,039

SHAREHOLDERS' EQUITY AND EMPL60

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Restricted stock and common stock granted) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	12	19	690	1,129
Relative TSR PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	1	5	154	386
Time-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	3	4	452	708
Special/Growth PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	0	0	59	0
Common stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation in shares	8	10	25	35

SHAREHOLDERS' EQUITY AND EMPL61

SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Total equity-based compensation expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	$ 2,893	$ 2,790	$ 8,224	$ 9,470
Relative TSR PSU [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	935	838	1,910	2,626
Time-based RSUs
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	1,662	1,756	5,475	6,289
Special/Growth PSUs
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	101	0	254	0
Common stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	195	196	585	555
Cost of sales [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	126	97	384	344
Selling, general and administrative (1) [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	2,111	2,179	5,877	7,363
Research and development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total equity-based compensation expense	$ 656	$ 514	$ 1,963	$ 1,763

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		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
NUMERATOR:
Net income	$ 60,256	$ 34,809	$ 27,041	$ 84,875
DENOMINATOR:
Weighted average shares outstanding - Basic (in shares)	69,125	71,063	70,019	70,960
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	1,177	1,420	1,094	1,209
Weighted average shares outstanding - Diluted	70,302	72,483	71,113	72,169
EPS:
Net income per share - Basic (in dollars per share)	$ 0.87	$ 0.49	$ 0.39	$ 1.20
Effect of dilutive shares (in dollars per share)	0.01	0.01	0.01	0.02
Net income per share - Diluted (in dollars per share)	$ 0.86	$ 0.48	$ 0.38	$ 1.18

INCOME TAXES (Provision for inc

INCOME TAXES (Provision for income taxes and the effective tax rate) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Income Tax Disclosure [Abstract]
Income tax expense/(benefit)	$ 7,282	$ (17,657)	$ 122,494	$ (9,933)
Effective tax rate	10.80%	(102.90%)	81.90%	(13.30%)

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Jun. 30, 2018	Dec. 30, 2017	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Income Tax Disclosure [Abstract]
Income tax expense/(benefit)	$ 7,282		$ (17,657)	$ 122,494	$ (9,933)
Tax cuts and jobs act of 2017 income tax expense (benefit)		$ 105,700
Excess tax benefits from stock based compensation		5,400
Tax Cuts and Jobs Act of 2017, provisional income tax expense		105,700
Tax Cuts and Job Act of 2017, change in tax rate, provisional income tax expense		2,600
Tax Cuts and Job Act of 2017, transition tax for accumulated foreign earnings, provisional income tax expense		$ 103,200
Tax Cuts and Jobs Act of 2017, blended tax rate		24.50%

SEGMENT INFORMATION (Operating

SEGMENT INFORMATION (Operating information by segment) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Net revenue:
Net revenue	$ 268,834	$ 243,897	$ 704,297	$ 593,149
Income from operations:
Income from operations	64,463	15,672	142,058	71,234
Capital Equipment [Member]
Net revenue:
Net revenue	229,462	202,240	578,197	477,957
Income from operations:
Income from operations	57,771	30,982	116,615	73,836
Aftermarket Products and Services (APS) [Member]
Net revenue:
Net revenue	39,372	41,657	126,100	115,192
Income from operations:
Income from operations	$ 6,692	$ (15,310)	$ 25,443	$ (2,602)

SEGMENT INFORMATION (Capital ex

SEGMENT INFORMATION (Capital expenditures, depreciation and amortization expense by segment) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Capital expenditures:
Capital expenditures	$ 4,071	$ 3,803	$ 16,481	$ 21,909
Depreciation and amortization expense:
Depreciation expense	2,989	2,442	8,236	7,173
Amortization expense	1,962	1,521	5,927	4,566
Capital Equipment [Member]
Capital expenditures:
Capital expenditures	999	1,423	4,878	12,907
Depreciation and amortization expense:
Depreciation expense	1,926	1,599	5,601	4,660
Amortization expense	1,053	594	3,188	1,782
Aftermarket Products and Services (APS) [Member]
Capital expenditures:
Capital expenditures	3,072	2,380	11,603	9,002
Depreciation and amortization expense:
Depreciation expense	1,063	843	2,635	2,513
Amortization expense	$ 909	$ 927	$ 2,739	$ 2,784

SEGMENT INFORMATION (Narrative)

SEGMENT INFORMATION (Narrative) (Details)	9 Months Ended
	Jun. 30, 2018segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
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

COMMITMENTS, CONTINGENCIES AN68

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Reserve for product warranty activity) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Reserve for warranty, beginning of period (As Restated)	$ 14,197	$ 13,289	$ 13,796	$ 12,544
Provision for warranty	3,204	3,121	9,384	8,849
Utilization of reserve	(3,027)	(2,570)	(8,806)	(7,553)
Reserve for warranty, end of period	$ 14,374	$ 13,840	$ 14,374	$ 13,840

COMMITMENTS, CONTINGENCIES AN69

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Obligations not reflected on the Consolidated Balance Sheet) (Details) $ in Thousands	Jun. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Inventory purchase obligation	$ 149,414	[1]
Inventory purchase obligation, Payments due by fiscal year 2018	149,414	[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
Operating lease obligations	18,968	[2]
Operating lease obligations, Payments due by fiscal year 2018	856	[2]
Operating lease obligations, Payments due by fiscal year 2019	3,623	[2]
Operating lease obligations, Payments due by fiscal year 2020	3,190	[2]
Operating lease obligations, Payments due by fiscal year 2021	2,201	[2]
Operating lease obligations, Payments due by fiscal year thereafter	9,098	[2]
Total	168,382
Total, Payments due by fiscal year 2018	150,270
Total, Payments due by fiscal year 2019	3,623
Total, Payments due by fiscal year 2020	3,190
Total, Payments due by fiscal year 2021	2,201
Total, Payments due by fiscal year thereafter	$ 9,098
[1]	The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancellable, however, some orders impose 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 2023 (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 June 30, 2018, we recorded a financing obligation related to the Building of $16.2 million (see Note 11 above). The financing obligation is not reflected in the table above.

COMMITMENTS, CONTINGENCIES AN70

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of net revenue) (Details)	9 Months Ended
	Jun. 30, 2018
Haoseng Industrial Co., Ltd [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	12.80%	[1]
[1]	Distributor of the Company's products.

COMMITMENTS, CONTINGENCIES AN71

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Significant customer concentrations as a percentage of total accounts receivable) (Details) - Accounts Receivable [Member] - Customer Concentration Risk [Member]		9 Months Ended
		Jun. 30, 2018	Jul. 01, 2017
Haoseng Industrial Co., Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	[1]	27.60%	21.80%
Super Power International Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage	[1]	13.00%	10.30%
Siliconware Precision Industries Co Ltd [Member]
Concentration Risk [Line Items]
Customer concentrations risk percentage			13.40%
[1]	Distributor of the Company's products.

COMMITMENTS, CONTINGENCIES AN72

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Narrative) (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2018USD ($)	Sep. 30, 2017USD ($)	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%
Lessee, Operating Lease, Term of Contract	10 years
Period Of Warranty For Manufacturing Defects	1 year
Lease Expiration Year	2,023
Financing obligation | $	$ 15,437	$ 16,074	$ 20,000
Building [Member]
Other Commitments [Line Items]
Property, Plant and Equipment, Useful Life	25 years