Matthews International (MATW) 10-K22 Nov 162016 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
Document and Entity Information - USD ($) $ in Billions	Sep. 30, 2016	Oct. 31, 2016	Mar. 31, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	MATTHEWS INTERNATIONAL CORP
Entity Central Index Key	63,296
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1.6
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		32,141,685

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 55,711	$ 72,196
Accounts receivable, net of allowance for doubtful accounts of $11,516 and $10,015, respectively	294,915	283,963
Inventories	162,472	171,423
Other current assets	61,086	77,319
Total current assets	574,184	604,901
Investments	31,365	25,517
Property, plant and equipment, net	219,492	227,408
Deferred income taxes	775	1,284
Other assets	19,895	13,773
Goodwill	851,489	855,728
Other intangible assets, net	393,841	415,000
Total assets	2,091,041	2,143,611
Current liabilities:
Long-term debt, current maturities	27,747	11,737
Trade accounts payable	58,118	68,896
Accrued compensation	63,737	63,931
Accrued income taxes	15,527	11,448
Other current liabilities	94,219	92,731
Total current liabilities	259,348	248,743
Long-term debt	844,807	891,217
Accrued pension	110,941	95,753
Postretirement benefits	22,143	19,415
Deferred income taxes	107,038	125,298
Other liabilities	37,430	29,139
Total liabilities	1,381,707	1,409,565
Shareholders' equity-Matthews:
Preferred stock, $100 par value, authorized 10,000 shares, none issued	0	0
Additional paid-in capital	117,088	115,890
Retained earnings	896,224	843,955
Accumulated other comprehensive loss	(181,868)	(150,326)
Treasury stock, 4,192,307 and 3,458,925 shares, respectively, at cost	(159,113)	(115,033)
Total shareholders' equity-Matthews	708,665	730,820
Noncontrolling interests	669	3,226
Total shareholders' equity	709,334	734,046
Total liabilities and shareholders' equity	2,091,041	2,143,611
Class A common stock
Shareholders' equity-Matthews:
Class A common stock, $1.00 par value; authorized 70,000,000 shares; 36,333,992 shares issued	$ 36,334	$ 36,334

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Current assets:
Allowance for doubtful accounts	$ 11,516	$ 10,015
Shareholders' equity-Matthews:
Preferred stock, par value (in dollars per share)	$ 100	$ 100
Preferred stock, authorized (in shares)	10,000	10,000
Preferred stock, issued (in shares)	0	0
Treasury stock, at cost (in shares)	4,192,307	3,458,925
Class A common stock
Shareholders' equity-Matthews:
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	70,000,000	70,000,000
Common stock, issued (in shares)	36,333,992	36,333,992

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Sales	$ 1,480,464	$ 1,426,068	$ 1,106,597
Cost of sales	(924,010)	(896,693)	(714,101)
Gross profit	556,454	529,375	392,496
Selling expense	(140,924)	(143,299)	(119,274)
Administrative expense	(296,715)	(281,053)	(191,700)
Operating profit	118,815	105,023	81,522
Investment income	2,061	175	2,063
Interest expense	(24,344)	(20,610)	(12,628)
Other income (deductions), net	(1,298)	5,064	(4,881)
Income before income taxes	95,234	89,652	66,076
Income taxes	(29,073)	(26,364)	(22,805)
Net income	66,161	63,288	43,271
Net loss (income) attributable to noncontrolling interests	588	161	(646)
Net income attributable to Matthews shareholders	$ 66,749	$ 63,449	$ 42,625
Earnings per share attributable to Matthews shareholders:
Basic (in dollars per share)	$ 2.04	$ 1.93	$ 1.51
Diluted (in dollars per share)	$ 2.03	$ 1.91	$ 1.49

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Net income (loss)	$ 66,161	$ 63,288	$ 43,271
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(17,744)	(77,387)	(30,966)
Pension plans and other postretirement benefits	(12,576)	(3,823)	(9,551)
Unrecognized gain (loss) on derivatives:
Net change from periodic revaluation	(3,230)	(4,841)	(1,879)
Net amount reclassified to earnings	1,919	2,392	2,634
Net change in unrecognized gain (loss) on derivatives	(1,311)	(2,449)	755
Net current-period OCI	(31,631)	(83,659)	(39,762)
Comprehensive income (loss)	34,530	(20,371)	3,509
Noncontrolling Interest
Net income (loss)	(588)	(161)	646
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(89)	(150)	115
Pension plans and other postretirement benefits	0	0	0
Unrecognized gain (loss) on derivatives:
Net change from periodic revaluation	0	0	0
Net amount reclassified to earnings	0	0	0
Net change in unrecognized gain (loss) on derivatives	0	0	0
Net current-period OCI	(89)	(150)	115
Comprehensive income (loss)	(677)	(311)	761
Matthews
Net income (loss)	66,749	63,449	42,625
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment	(17,655)	(77,237)	(31,081)
Pension plans and other postretirement benefits	(12,576)	(3,823)	(9,551)
Unrecognized gain (loss) on derivatives:
Net change from periodic revaluation	(3,230)	(4,841)	(1,879)
Net amount reclassified to earnings	1,919	2,392	2,634
Net change in unrecognized gain (loss) on derivatives	(1,311)	(2,449)	755
Net current-period OCI	(31,542)	(83,509)	(39,877)
Comprehensive income (loss)	$ 35,207	$ (20,060)	$ 2,748

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss) Income (net of tax)	Treasury Stock	Noncontrolling Interest
Beginning Balance at Sep. 30, 2013	$ 546,292	$ 36,334	$ 47,315	$ 769,124	$ (26,940)	$ (283,006)	$ 3,465
Net income	43,271			42,625			646
Minimum pension liability	(9,551)				(9,551)
Cumulative foreign currency translation	(30,966)				(31,081)		115
Fair value of derivatives	755				755		0
Comprehensive income (loss)	3,509						761
Stock-based compensation	(6,812)		(6,812)
Purchase of treasury stock	(9,905)					(9,905)
Issuance of treasury stock	242,059		55,942			186,117
Cancellations of treasury stock			3,156			(3,156)
Dividends	(13,396)			(13,396)
Distribution to noncontrolling interests	(165)						(165)
Ending Balance at Sep. 30, 2014	775,206	36,334	113,225	798,353	(66,817)	(109,950)	4,061
Net income	63,288			63,449			(161)
Minimum pension liability	(3,823)				(3,823)
Cumulative foreign currency translation	(77,387)				(77,237)		(150)
Fair value of derivatives	(2,449)				(2,449)		0
Comprehensive income (loss)	(20,371)						(311)
Stock-based compensation	9,097		9,097
Purchase of treasury stock	(14,567)					(14,567)
Issuance of treasury stock	3,432		(7,336)			10,768
Cancellations of treasury stock			1,284			(1,284)
Dividends	(17,847)			(17,847)
Distribution to noncontrolling interests	(95)						(95)
Acquisition of noncontrolling interests	(809)		(380)				(429)
Ending Balance at Sep. 30, 2015	734,046	36,334	115,890	843,955	(150,326)	(115,033)	3,226
Net income	66,161			66,749			(588)
Minimum pension liability	(12,576)				(12,576)
Cumulative foreign currency translation	(17,744)				(17,655)		(89)
Fair value of derivatives	(1,311)				(1,311)		0
Comprehensive income (loss)	34,530						(677)
Stock-based compensation	(10,612)		(10,612)
Purchase of treasury stock	(57,998)					(57,998)
Issuance of treasury stock	8,190		(5,972)			14,162
Cancellations of treasury stock			244			(244)
Dividends	(14,480)			(14,480)
Distribution to noncontrolling interests	(5,566)		(3,686)				(1,880)
Ending Balance at Sep. 30, 2016	$ 709,334	$ 36,334	$ 117,088	$ 896,224	$ (181,868)	$ (159,113)	$ 669

CONSOLIDATED STATEMENTS OF SHA7

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Statement of Stockholders' Equity [Abstract]
Purchase of treasury stock, shares (in shares)	1,132,452	304,859	228,789
Issuance of treasury stock, shares (in shares)	404,307	334,850	5,936,169
Cancellation of treasury stock, shares (in shares)	5,237	34,789	77,597
Dividends, per share (in dollars per share)		$ 0.54	$ 0.46

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 66,161	$ 63,288	$ 43,271
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	65,480	62,620	42,864
Stock-based compensation expense	10,612	9,097	6,812
Change in deferred taxes	(3,971)	9,188	5,222
Gain on sale of assets	(73)	(276)	(228)
Unrealized (gain) loss on investments	(1,426)	377	(1,064)
Trade name write-offs	0	4,842	0
Changes in working capital items	13,715	(2,751)	(6,165)
(Increase) decrease in other assets	(5,591)	4,064	944
Increase (decrease) in other liabilities	5,397	(8,041)	(3,568)
(Decrease) increase in pension and postretirement benefit obligations	(2,465)	8,652	3,755
Other, net	(7,565)	(9,996)	(1,164)
Net cash provided by operating activities	140,274	141,064	90,679
Cash flows from investing activities:
Capital expenditures	(41,682)	(48,251)	(29,237)
Acquisitions, net of cash acquired	(6,937)	(213,470)	(382,104)
Proceeds from sale of assets	1,478	1,062	262
Proceeds from sale of subsidiary	0	10,418	0
Restricted cash	0	(12,925)	0
Net cash used in investing activities	(47,141)	(263,166)	(411,079)
Cash flows from financing activities:
Proceeds from long-term debt	90,421	279,377	415,709
Payments on long-term debt	(120,380)	(100,218)	(58,431)
Payment on contingent consideration	0	(484)	(3,703)
Purchases of treasury stock	(57,998)	(14,567)	(9,905)
Proceeds from the exercise of stock options	6,406	4,015	7,951
Dividends	(19,413)	(17,847)	(13,396)
Transactions with noncontrolling interests	(5,566)	(904)	(165)
Settlement of multi-employer pension plan obligation	0	(18,157)	0
Other financing activities	(2,318)	0	0
Net cash (used in) provided by financing activities	(108,848)	131,215	338,060
Effect of exchange rate changes on cash	(770)	80	(2,735)
Net change in cash and cash equivalents	(16,485)	9,193	14,925
Cash and cash equivalents at beginning of year	72,196	63,003	48,078
Cash and cash equivalents at end of year	55,711	72,196	63,003
Cash paid during the year for:
Interest	24,133	19,663	12,570
Income taxes	11,855	11,663	16,177
Non-cash investing and financing activities:
Acquisition of equipment under capital lease	$ 0	$ 0	$ 949

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
NATURE OF OPERATIONS	Sep. 30, 2016
Nature of Operations [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS: Matthews International Corporation ("Matthews" or the "Company"), founded in 1850 and incorporated in Pennsylvania in 1902, is a global provider of brand solutions, memorialization products and industrial technologies. Brand solutions include brand development, deployment and delivery (consisting of brand management, printing plates and cylinders, pre-media services and imaging services for consumer packaged goods and retail customers, merchandising display systems, and marketing and design services). Memorialization products consist primarily of bronze and granite memorials and other memorialization products, caskets and cremation equipment primarily for the cemetery and funeral home industries. Industrial technologies include marking and coding equipment and consumables, industrial automation products and order fulfillment systems for identifying, tracking, picking and conveying consumer and industrial products. The Company has production and marketing facilities in the United States, Europe, Asia, Canada, Australia, and Central and South America.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Principles of Consolidation: The consolidated financial statements include all domestic and foreign subsidiaries in which the Company maintains an ownership interest and has operating control. All intercompany accounts and transactions have been eliminated. Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents: The Company considers all investments purchased with a remaining maturity of three months or less to be cash equivalents. The carrying amount of cash and cash equivalents approximates fair value due to the short-term maturities of these instruments. Trade Receivables and Allowance for Doubtful Accounts: Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest, although a finance charge may be applied to such receivables that are more than 30 days past due. The allowance for doubtful accounts is based on an evaluation of specific customer accounts for which available facts and circumstances indicate collectability may be uncertain. Inventories: Inventories are stated at the lower of cost or market with cost generally determined under the average cost method. Inventory costs include material, labor, and applicable manufacturing overhead and other direct costs. Property, Plant and Equipment: Property, plant and equipment are carried at cost. Depreciation is computed primarily on the straight-line method over the estimated useful lives of the assets, which generally range from 10 to 45 years for buildings and 3 to 12 years for machinery and equipment. Gains or losses from the disposition of assets are reflected in operating profit. The cost of maintenance and repairs is charged to expense as incurred. Renewals and betterments of a nature considered to extend the useful lives of the assets are capitalized. Property, plant and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets is determined by evaluating the estimated undiscounted net cash flows of the operations to which the assets relate. An impairment loss would be recognized when the carrying amount of the assets exceeds the fair value, which is based on a discounted cash flow analysis. No such charges were recognized during the years presented. Goodwill and Other Intangible Assets: Intangible assets with finite useful lives are amortized over their estimated useful lives, ranging from 2 to 20 years, and are reviewed when appropriate for possible impairment, similar to property, plant and equipment. Goodwill and intangible assets with indefinite lives are not amortized, but are tested annually for impairment, or when circumstances indicate that a possible impairment may exist. In general, when the carrying value of these assets exceeds the implied fair value, an impairment loss must be recognized. A significant decline in cash flows generated from these assets may result in a write-down of the carrying values of the related assets. For purposes of testing goodwill for impairment, the Company uses a combination of valuation techniques, including discounted cash flows. For purposes of testing indefinite-lived intangible assets, the Company generally uses a relief from royalty method. Pension and Other Postretirement Plans: Pension assets and liabilities are determined on an actuarial basis and are affected by the market value of plan assets, estimates of the expected return on plan assets and the discount rate used to determine the present value of benefit obligations. Actual changes in the fair market value of plan assets and differences between the actual return on plan assets, the expected return on plan assets and changes in the selected discount rate will affect the amount of pension cost. Environmental: Costs that mitigate or prevent future environmental issues or extend the life or improve equipment utilized in current operations are capitalized and depreciated on a straight-line basis over the estimated useful lives of the related assets. Costs that relate to current operations or an existing condition caused by past operations are expensed. Environmental liabilities are recorded when the Company's obligation is probable and reasonably estimable. Accruals for losses from environmental remediation obligations do not consider the effects of inflation, and anticipated expenditures are not discounted to their present value. Derivatives and Hedging: Derivatives are held as part of a formal documented hedging program. All derivatives are held for purposes other than trading. Matthews measures effectiveness by formally assessing, at least quarterly, the historical and probable future high correlation of changes in the fair value or future cash flows of the hedged item. If the hedging relationship ceases to be highly effective or it becomes probable that an expected transaction will no longer occur, gains and losses on the derivative will be recorded in other income (deductions) at that time. Changes in the fair value of derivatives designated as cash flow hedges are recorded in other comprehensive income (loss), net of tax, and are reclassified to earnings in a manner consistent with the underlying hedged item. The cash flows from derivative activities are recognized in the statement of cash flows in a manner consistent with the underlying hedged item. Foreign Currency: The functional currency of the Company's foreign subsidiaries is the local currency. Balance sheet accounts for foreign subsidiaries are translated into U.S. dollars at exchange rates in effect at the consolidated balance sheet date. Gains or losses that result from this process are recorded in accumulated other comprehensive income (loss). The revenue and expense accounts of foreign subsidiaries are translated into U.S. dollars at the average exchange rates that prevailed during the period. Realized gains and losses from foreign currency transactions are presented in the Statement of Income in a consistent manner with the underlying transaction based upon the provisions of Accounting Standards Codification ("ASC") 830 "Foreign Currency Matters." Comprehensive Income (Loss): Comprehensive income (loss) consists of net income adjusted for changes, net of any related income tax effect, in cumulative foreign currency translation, the fair value of derivatives, unrealized investment gains and losses and minimum pension liability. Treasury Stock: Treasury stock is carried at cost. The cost of treasury shares sold is determined under the average cost method. Revenue Recognition: Revenues are generally recognized when title, ownership, and risk of loss pass to the customer, which is typically at the time of product shipment and is based on the applicable shipping terms. The shipping terms vary across all businesses and depend on the product and customer. For pre-need sales of memorials and vases, revenue is recognized when the memorial has been manufactured to the customer's specifications (e.g., name and birth date), title has been transferred to the customer and the memorial and vase are placed in storage for future delivery. A liability has been recorded for the estimated costs of finishing pre-need bronze memorials and vases that have been manufactured and placed in storage prior to July 1, 2003 for future delivery. Beginning July 1, 2003, revenue is deferred by the Company on the portion of pre-need sales attributable to the final finishing and storage of the pre-need merchandise. Deferred revenue for final finishing is recognized at the time the pre-need merchandise is finished and shipped to the customer. Deferred revenue related to storage is recognized on a straight-line basis over the estimated average time that pre-need merchandise is held in storage. At September 30, 2016 , the Company held 307,946 memorials and 214,583 vases in its storage facilities under the pre-need sales program. Revenues from mausoleum construction and significant engineering projects, including certain roto-gravure projects, cremation units and marking and industrial automation projects, are recognized under the percentage-of-completion method of accounting using the cost-to-cost basis for measuring progress toward completion. As work is performed under contracts, estimates of the costs to complete are regularly reviewed and updated. As changes in estimates of total costs at completion on projects are identified, appropriate earnings adjustments are recorded using the cumulative catch-up method. Provisions for estimated losses on uncompleted contracts are recorded during the period in which such losses become evident. Revenues from brand development and deployment services are recognized using the completed performance method, which is typically when the customer receives the final deliverable. For arrangements with customer acceptance provisions, revenue is recognized when the customer approves the final deliverable. Shipping and Handling Fees and Costs: All fees billed to the customer for shipping and handling are classified as a component of net revenues. All costs associated with shipping and handling are classified as a component of cost of sales or selling expense. Research and Development Expenses: Research and development costs are expensed as incurred and were approximately $14,793 , $13,033 and $7,814 for the years ended September 30, 2016 , 2015 and 2014 , respectively. Stock-Based Compensation: Stock-based compensation cost is measured at grant date, based on the fair value of the award, and is recognized as expense over the employee requisite service period. A binomial lattice model is utilized to determine the fair value of awards that have vesting conditions based on market targets. Income Taxes: Deferred tax assets and liabilities are provided for the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the years in which the differences are expected to reverse. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Deferred income taxes for U.S. tax purposes have not been provided on certain undistributed earnings of foreign subsidiaries, as such earnings are considered to be reinvested indefinitely. To the extent earnings are expected to be returned in the foreseeable future, the associated deferred tax liabilities are provided. The Company has not determined the deferred tax liability associated with these undistributed earnings, as such determination is not practicable, due to the complexities of the hypothetical calculation. Earnings Per Share: Basic earnings per share is computed by dividing net income by the average number of common shares outstanding. Diluted earnings per share is computed using the treasury stock method, which assumes the issuance of common stock for all dilutive securities.

ACCOUNTING PRONOUNCEMENTS

ACCOUNTING PRONOUNCEMENTS	12 Months Ended
ACCOUNTING PRONOUNCEMENTS	Sep. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
ACCOUNTING PRONOUNCEMENTS	ACCOUNTING PRONOUNCEMENTS: Issued In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) , which provides new guidance intended to clarify the presentation of certain cash flow items including debt prepayments, debt extinguishment costs, contingent considerations payments, and insurance proceeds, among other things. This ASU is effective for the Company beginning in interim periods starting in fiscal year 2019, and early adoption is permitted. The Company is in the process of assessing the impact this ASU will have on its consolidated financial statements. 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 , which provides new guidance intended to improve the recognition, measurement, presentation and disclosure of financial instruments. This ASU is effective for the Company beginning in interim periods starting in fiscal year 2019. The adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which provides new guidance on how an entity should account for leases and recognize associated lease assets and liabilities. This ASU requires lessees to recognize assets and liabilities that arise from financing and operating leases on the consolidated balance sheet. The implementation of this standard will require application of the new guidance at the beginning of the earliest comparative period presented, once adopted. This ASU is effective for the Company beginning in interim periods starting in fiscal year 2020, and does allow for early adoption. The Company is in the process of assessing the impact this ASU will have on its consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principle versus Agent Considerations (Reporting Revenue Gross versus Net), which coincides with ASU 2014-09 and provides additional guidance in the determination of principles versus agents. This ASU is effective for the Company beginning in interim periods starting in fiscal year 2019. The Company is in the process of assessing the impact this ASU, along with ASU 2014-09, will have on its consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which provides new guidance intended to simplify the accounting surrounding share-based compensation. This ASU is effective for the Company beginning in interim periods starting in fiscal year 2018. The Company is in the process of assessing the impact this ASU will have on its consolidated financial statements. In April and May 2016, the FASB issued ASU Nos. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, and 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients , respectively. Both of these ASUs coincide with ASU 2014-09 and provide additional guidance in the determination of performance obligations and implementation expedients. The Company is in the process of assessing the impact these ASUs, along with ASU 2014-09, will have on its consolidated financial statements. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory , which provides new guidance to simplify the measurement of inventory valuation at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The new inventory measurement requirements are effective for the Company's 2017 fiscal year, and will replace the current inventory valuation guidance that requires the use of a lower of cost or market framework. The adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers: Topic 606 . This ASU replaces nearly all existing U.S. GAAP guidance on revenue recognition. The standard prescribes a five-step model for recognizing revenue, the application of which will require significant judgment. The FASB issued ASU 2015-14 in August 2015 which resulted in a deferral of the original effective date of ASU 2014-09. This standard is now effective for Matthews beginning October 1, 2018. The Company is in the process of assessing the impact the adoption of this ASU will have on its consolidated financial statements. Adopted In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes (Income Taxes - Topic 740), which provides new guidance intended to simplify the presentation of deferred income taxes in a classified statement of financial position. The new deferred income tax guidance requires that all deferred income tax balances be classified as non-current assets and liabilities on the classified statement of financial position. The Company adopted this standard in fiscal 2016, and retrospectively adjusted the prior period presentation to conform to the new standard. The adoption resulted in a $19,753 decrease in current deferred tax assets and a $340 decrease in current deferred tax liabilities, and a corresponding increase to non-current deferred tax assets of $346 and a decrease to non-current deferred tax liabilities of $19,067 in the September 30, 2015 Consolidated Balance Sheet. In March 2016, the FASB issued ASU No. 2016-7, Investments - Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting, which provides new guidance intended to simplify equity method accounting. Investments that qualify for equity method accounting will no longer apply the equity method retrospectively to previously recorded cost investments. The adoption of this ASU in fiscal 2016 had no material impact on the Company's consolidated financial statements. In April and August 2015, the FASB issued ASU Nos. 2015-3, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs , and 2015-15, Interest - Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Lines-of-Credit Arrangements , respectively. The new guidance requires that debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of debt, consistent with debt discounts. The guidance also allows for debt issuance costs related to line-of-credit arrangements to be presented as an asset, regardless of whether there are any outstanding borrowings on the line-of-credit arrangements. The adoption of this guidance in fiscal 2016 had no material impact on the Company's consolidated financial statements.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three level fair value hierarchy is used to prioritize the inputs used in valuations, as defined below: Level 1: Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Unobservable inputs for the asset or liability. As of September 30, 2016 and 2015 , the fair values of the Company's assets and liabilities measured on a recurring basis were categorized as follows: September 30, 2016 Level 1 Level 2 Level 3 Total Assets: Derivatives (1) $ — $ 193 $ — $ 193 Equity and fixed income mutual funds — 19,790 — 19,790 Other investments — 5,127 — 5,127 Total assets at fair value $ — $ 25,110 $ — $ 25,110 Liabilities: Derivatives (1) $ — $ 6,027 $ — $ 6,027 Total liabilities at fair value $ — $ 6,027 $ — $ 6,027 (1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy. September 30, 2015 Level 1 Level 2 Level 3 Total Assets: Derivatives (1) $ — $ — $ — $ — Trading securities 18,444 — — 18,444 Total assets at fair value $ 18,444 $ — $ — $ 18,444 Liabilities: Derivatives (1) $ — $ 3,686 $ — $ 3,686 Total liabilities at fair value $ — $ 3,686 $ — $ 3,686 (1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

INVENTORIES

INVENTORIES	12 Months Ended
INVENTORIES	Sep. 30, 2016
Inventory Disclosure [Abstract]
INVENTORIES	nventories at September 30, 2016 and 2015 consisted of the following: 2016 2015 Raw materials $ 29,597 $ 48,636 Work in process 54,357 32,567 Finished goods 78,518 90,220 $ 162,472 $ 171,423

INVESTMENTS

INVESTMENTS	12 Months Ended
INVESTMENTS	Sep. 30, 2016
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS: Investment securities are recorded at fair value and are classified as trading securities. Investments classified as trading securities primarily consisted of equity and fixed income mutual funds. The market value of these investments exceeded cost by $414 and $175 at September 30, 2016 and 2015 , respectively. Realized and unrealized gains and losses are recorded in investment income. Realized gains (losses) for fiscal 2016 , 2015 and 2014 were not material. Other investments include ownership interests in various entities of less than 20% , which are recorded under the cost method of accounting. At September 30, 2016 and 2015 , non-current investments were as follows: 2016 2015 Trading securities $ 19,790 $ 18,444 Other investments 11,575 7,073 $ 31,365 $ 25,517

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT: Property, plant and equipment and the related accumulated depreciation at September 30, 2016 and 2015 were as follows: 2016 2015 Buildings $ 102,153 $ 101,291 Machinery and equipment 378,650 350,890 480,803 452,181 Less accumulated depreciation (305,613 ) (274,187 ) 175,190 177,994 Land 19,705 19,847 Construction in progress 24,597 29,567 $ 219,492 $ 227,408 Depreciation expense, including amortization of assets under capital lease, was $44,659 , $43,820 and $35,546 for each of the three years ended September 30, 2016 , 2015 and 2014 , respectively.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
LONG-TERM DEBT	Sep. 30, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT: Long-term debt at September 30, 2016 and 2015 consisted of the following: 2016 2015 Revolving credit facilities $ 608,000 $ 884,254 Senior secured term loan 246,449 — Notes payable to banks 5,301 8,506 Short-term borrowings 8,617 5,199 Capital lease obligations 4,187 4,995 872,554 902,954 Less current maturities (27,747 ) (11,737 ) $ 844,807 $ 891,217 The Company has a domestic credit facility with a syndicate of financial institutions that was amended and restated in April 2016 to increase the total borrowing capacity from $900,000 to $1,150,000 . The Company incurred debt issuance costs of approximately $2,318 in connection with the amended and restated agreement, which will be deferred and amortized over the term of the facility. The amended and restated agreement includes a $900,000 senior secured revolving credit facility and a $250,000 senior secured term loan. The term loan requires scheduled principal payments of 5.0% of the outstanding principal in year one, 7.5% in year two, and 10.0% in years three through five, payable in quarterly installments. The balance of the revolving credit facility and the term loan are due on the maturity date of April 26, 2021. Borrowings under both the revolving credit facility and the term loan bear interest at LIBOR plus a factor ranging from 0.75% to 2.00% ( 1.75% at September 30, 2016 ) based on the Company's leverage ratio. The leverage ratio is defined as net indebtedness divided by adjusted EBITDA (earnings before interest, taxes, depreciation and amortization). The Company is required to pay an annual commitment fee ranging from 0.15% to 0.25% (based on the Company's leverage ratio) of the unused portion of the revolving credit facility. The amended and restated agreement requires the Company to maintain certain leverage and interest coverage ratios. A portion of the facility (not to exceed $35,000 ) is available for the issuance of trade and standby letters of credit. Outstanding borrowings on the revolving credit facility at September 30, 2016 and 2015 were $608,000 and $857,425 , respectively. Outstanding borrowings on the term loan at September 30, 2016 was $246,449 . The weighted-average interest rate on outstanding borrowings for the domestic credit facility (including the effects of interest rate swaps) at September 30, 2016 and 2015 was 2.59% and 2.41% , respectively. The following table presents information related to interest rate contracts entered into by the Company and designated as cash flow hedges: Year Ended September 30, 2016 Year Ended September 30, 2015 Pay fixed swaps - notional amount $ 403,125 $ 300,000 Net unrealized loss $ 5,834 $ 3,686 Weighted-average maturity period (years) 3.9 3.4 Weighted-average received rate 0.53 % 0.20 % Weighted-average pay rate 1.26 % 1.65 % The Company enters into interest rate swaps in order to achieve a mix of fixed and variable rate debt that it deems appropriate. The interest rate swaps have been designated as cash flow hedges of future variable interest payments which are considered probable of occurring. Based on the Company's assessment, all of the critical terms of each of the hedges matched the underlying terms of the hedged debt and related forecasted interest payments, and as such, these hedges were considered highly effective. The fair value of the interest rate swaps reflected an unrealized loss, net of unrealized gains, of $5,834 ( $3,559 after tax) and an unrealized loss, net of unrealized gains, of $3,686 ( $2,248 after tax) at September 30, 2016 and 2015 , respectively, that is included in shareholders' equity as part of accumulated other comprehensive income ("AOCI"). Assuming market rates remain constant with the rates at September 30, 2016 , a loss (net of tax) of approximately $906 included in AOCI is expected to be recognized in earnings over the next twelve months. At September 30, 2016 and 2015 , the interest rate swap contracts were reflected on a gross-basis in the consolidated balance sheets as follows: Derivatives: 2016 2015 Current assets: Other current assets $ 43 $ — Long-term assets: Other assets 150 — Current liabilities: Other current liabilities (1,529 ) (1,165 ) Long-term liabilities: Other liabilities (4,498 ) (2,521 ) Total derivatives $ (5,834 ) $ (3,686 ) The loss recognized on derivatives was as follows: Derivatives in Cash Flow Hedging Relationships Location of Loss Recognized in Income on Derivatives Amount of Loss Recognized in Income on Derivatives 2016 2015 Interest rate swaps Interest expense $(3,146) $(3,922) The Company recognized the following losses in AOCI: Derivatives in Cash Flow Hedging Relationships Amount of Loss Recognized in AOCI on Derivatives Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Loss Reclassified from AOCI into Income(Effective Portion) 2016 2015 (Effective Portion) 2016 2015 Interest rate swaps $(3,230) $(4,841) Interest expense $(1,919) $(2,392) *There is no ineffective portion or amount excluded from effectiveness testing. The Company, through certain of its European subsidiaries, has a credit facility with a European bank. The maximum amount of borrowings available under this facility is 35.0 million Euros ( $39,237 ). There were no outstanding borrowings under the credit facility at September 30, 2016 . Outstanding borrowings under this facility were 23.9 million Euros ( $26,829 ) at September 30, 2015 . The weighted-average interest rate on this facility at September 30, 2016 and 2015 was 1.75% and 1.50% , respectively. The Company, through its German subsidiary, Saueressig GmbH & Co. KG ("Saueressig"), has several loans with various European banks. Outstanding borrowings under these loans totaled 255,200 Euros ( $286 ) and 734,452 Euros ( $824 ) at September 30, 2016 and 2015 , respectively. The weighted-average interest rate on outstanding borrowings of Saueressig at September 30, 2016 and 2015 was 4.06% and 4.04% , respectively. The Company, through its German subsidiary, Wetzel GmbH ("Wetzel"), has several loans with various European banks. Outstanding borrowings under these loans totaled 830,220 Euros ( $931 ) and 1.9 million Euros ( $2,110 ) at September 30, 2016 and 2015 , respectively. The weighted-average interest rate on outstanding borrowings of Wetzel at September 30, 2016 and 2015 was 6.22% and 5.96% , respectively. The Company, through its Italian subsidiary, Matthews International S.p.A., has several loans with various Italian banks. Outstanding borrowings on these loans totaled 3.2 million Euros ( $3,538 ) and 4.3 million Euros ( $4,772 ) at September 30, 2016 and 2015 , respectively. Matthews International S.p.A. also has multiple lines of credit totaling 11.3 million Euros ( $12,701 ) with the same Italian banks. Outstanding borrowings on these lines were 5.2 million Euros ( $5,801 ) and 4.6 million Euros ( $5,166 ) at September 30, 2016 and 2015 , respectively. The weighted-average interest rate on outstanding Matthews International S.p.A. borrowings at September 30, 2016 and 2015 was 1.8% and 3.33% , respectively. In September 2014, a claim was filed seeking to draw upon a letter of credit issued by the Company of £8,570,000 ( $11,115 at September 30, 2016 ) with respect to a performance guarantee on a project for a customer in Saudi Arabia. Management assessed the customer's claim to be without merit and initiated an action with the U.K. court. Pursuant to this action, a court order was issued in January 2015 requiring that, upon receipt by the customer, the funds were to be remitted by the customer to the court pending resolution of the dispute between the parties. As a result, the Company made payment on the draw to the financial institution for the letter of credit and the funds were ultimately received by the customer. The customer did not remit the funds to the court as ordered. On June 14, 2016, the court ruled completely in favor of Matthews following a trial on the merits. However, as the customer has not yet remitted the funds, it is possible the resolution of this matter could have an unfavorable financial impact on Matthews’ results of operations. As of September 30, 2016 and 2015 , the Company has presented the funded letter of credit within other current assets on the Consolidated Balance Sheet. As of September 30, 2016 and 2015 , the fair value of the Company's long-term debt, including current maturities, which is classified as Level 2 in the fair value hierarchy, approximated the carrying value included in the Consolidated Balance Sheets. Aggregate maturities of long-term debt, including short-term borrowings and capital leases, is as follows: 2017 $ 27,747 2018 21,470 2019 25,212 2020 25,222 2021 770,304 Thereafter 2,599 $ 872,554

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY: The authorized common stock of the Company consists of 70,000,000 shares of Class A Common Stock, $1.00 par value. The Company has a stock repurchase program. The buy-back program is designed to increase shareholder value, enlarge the Company's holdings of its common stock, and add to earnings per share. Repurchased shares may be retained in treasury, utilized for acquisitions, or reissued to employees or other purchasers, subject to the restrictions of the Company's Restated Articles of Incorporation. Under the current authorization, the Company's Board of Directors has authorized the repurchase of a total of 5,000,000 shares of Matthews' common stock under the program, of which 2,028,570 shares remain available for repurchase as of September 30, 2016 .

SHARE-BASED PAYMENTS

SHARE-BASED PAYMENTS	12 Months Ended
SHARE-BASED PAYMENTS	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED PAYMENTS	SHARE-BASED PAYMENTS: The Company maintains an equity incentive plan (the "2012 Equity Incentive Plan") that provides for grants of stock options, restricted shares, stock-based performance units and certain other types of stock-based awards. The Company also maintains an equity incentive plan (the "2007 Equity Incentive Plan") and a stock incentive plan (the "1992 Incentive Stock Plan") that previously provided for grants of stock options, restricted shares and certain other types of stock-based awards. Under the 2012 Equity Incentive Plan, which has a ten years term, the maximum number of shares available for grants or awards is an aggregate of 2,500,000 . There will be no further grants under the 2007 Equity Incentive Plan or the 1992 Incentive Stock Plan. At September 30, 2016 , there were 1,022,548 shares reserved for future issuance under the 2012 Equity Incentive Plan. All plans are administered by the Compensation Committee of the Board of Directors. The option price for each stock option granted under any of the plans may not be less than the fair market value of the Company's Class A Common Stock on the date of grant. Outstanding stock options are generally exercisable in one-third increments upon the attainment of pre-defined levels of appreciation in the market value of the Company's Class A Common Stock. In addition, options generally vest in one-third increments after three , four and five years, respectively, from the grant date (but, in any event, not until the attainment of the market value thresholds). The options expire on the earlier of ten years from the date of grant, upon employment termination, or within specified time limits following voluntary employment termination (with the consent of the Company), retirement or death. The Company generally settles employee stock option exercises with treasury shares. With respect to outstanding restricted share grants, for grants made prior to fiscal 2013, generally one-half of the shares vest on the third anniversary of the grant, with the remaining one-half of the shares vesting in one-third increments upon attainment of pre-defined levels of appreciation in the market value of the Company's Class A Common Stock. For grants made in and after fiscal 2013, generally one-half of the shares vest on the third anniversary of the grant, one-quarter of the shares vest in one-third increments upon the attainment of pre-defined levels of adjusted earnings per share, and the remaining one-quarter of the shares vest in one-third increments upon attainment of pre-defined levels of appreciation in the market value of the Company's Class A Common Stock. Additionally, restricted shares cannot vest until the first anniversary of the grant date. Unvested restricted shares generally expire on the earlier of five years from the date of grant, upon employment termination, or within specified time limits following voluntary employment termination (with the consent of the Company), retirement or death. The Company issues restricted shares from treasury shares. For the years ended September 30, 2016 , 2015 and 2014 , stock-based compensation cost totaled $10,612 , $9,097 and $6,812 , respectively. The associated future income tax benefit recognized was $4,139 , $3,548 and $2,657 for the years ended September 30, 2016 , 2015 and 2014 , respectively. The amount of cash received from the exercise of stock options was $6,406 , $4,015 and $7,951 , for the years ended September 30, 2016 , 2015 and 2014 , respectively. In connection with these exercises, the tax benefits realized by the Company were $932 , $350 and $698 for the years ended September 30, 2016 , 2015 and 2014 , respectively. The transactions for restricted stock for the year ended September 30, 2016 were as follows: Shares Weighted- average Grant-date Fair Value Non-vested at September 30, 2015 570,567 $ 35.66 Granted 227,125 51.89 Vested (270,317 ) 30.93 Expired or forfeited (4,665 ) 42.06 Non-vested at September 30, 2016 522,710 $ 45.10 As of September 30, 2016 , the total unrecognized compensation cost related to unvested restricted stock was $8,652 which is expected to be recognized over a weighted-average period of 1.6 years. The transactions for shares under options for the year ended September 30, 2016 were as follows: Shares Weighted- average Exercise Price Weighted- average Remaining Contractual Term Aggregate Intrinsic Value Outstanding, September 30, 2015 337,938 $ 39.19 Exercised (161,460 ) 39.68 Expired or forfeited (98,745 ) 37.33 Outstanding, September 30, 2016 77,733 $ 40.56 0.1 $ 1,571 Exercisable, September 30, 2016 333 $ 40.56 0.1 $ 7 No options vested during the year ended September 30, 2016 and 2015 , respectively. The intrinsic value of options (which is the amount by which the stock price exceeded the exercise price of the options on the date of exercise) exercised during the years ended September 30, 2016 , 2015 and 2014 was $2,692 , $931 and $1,653 , respectively. The transactions for non-vested option shares for the year ended September 30, 2016 were as follows: Shares Weighted- average Grant-date Fair Value Non-vested at September 30, 2015 166,406 $ 12.43 Expired or forfeited (89,006 ) 12.56 Non-vested at September 30, 2016 77,400 $ 12.29 The fair value of each restricted stock grant is estimated on the date of grant using a binomial lattice valuation model. The following table indicates the assumptions used in estimating fair value of restricted stock for the years ended September 30, 2016 , 2015 and 2014 . 2016 2015 2014 Expected volatility 20.7 % 22.2 % 26.6 % Dividend yield 1.0 % 1.0 % 1.1 % Average risk-free interest rate 1.7 % 1.7 % 1.4 % Average expected term (years) 2.1 1.8 2.0 The risk-free interest rate is based on United States Treasury yields at the date of grant. The dividend yield is based on the most recent dividend payment and average stock price over the 12 months prior to the grant date. Expected volatilities are based on the historical volatility of the Company's stock price. The expected term for grants in the years ended September 30, 2016 , 2015 and 2014 represents an estimate of the average period of time for restricted shares to vest. The option characteristics for each grant are considered separately for valuation purposes. The Company maintains the 1994 Director Fee Plan and the 2014 Director Fee Plan (collectively, the "Director Fee Plans"). There will be no further fees or share-based awards granted under the 1994 Director Fee Plan. Under the 2014 Director Fee Plan, non-employee directors (except for the Chairman of the Board) each receive, as an annual retainer fee for fiscal 2016, either cash or shares of the Company's Class A Common Stock with a value equal to $75 . The annual retainer fee paid to a non-employee Chairman of the Board is $175 . Where the annual retainer fee is provided in shares, each director may elect to be paid these shares on a current basis or have such shares credited to a deferred stock account as phantom stock, with such shares to be paid to the director subsequent to leaving the Board. The value of deferred shares is recorded in other liabilities. A total of 17,005 shares had been deferred under the Director Fee Plans at September 30, 2016 . Additionally, directors who are not also officers of the Company each receive an annual stock-based grant (non-statutory stock options, stock appreciation rights and/or restricted shares) with a value of $110 for fiscal year 2016 . A total of 22,300 stock options have been granted under the Director Fee Plans. At September 30, 2016 , there were zero options outstanding. Additionally, 152,290 shares of restricted stock have been granted under the Director Fee Plans, 49,140 of which were issued under the 2014 Director Fee Plan. 29,492 shares of restricted stock are unvested at September 30, 2016 . A total of 150,000 shares have been authorized to be issued under the 2014 Director Fee Plan.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Sep. 30, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE: The information used to compute earnings per share attributable to Matthews' common shareholders was as follows: 2016 2015 2014 Net income attributable to Matthews shareholders $ 66,749 $ 63,449 $ 42,625 Less: dividends and undistributed earnings allocated to participating securities — 10 121 Net income available to Matthews shareholders $ 66,749 $ 63,439 $ 42,504 Weighted-average shares outstanding (in thousands): Basic shares 32,642 32,939 28,209 Effect of dilutive securities 262 257 274 Diluted shares 32,904 33,196 28,483 Anti-dilutive securities excluded from the dilutive calculation were insignificant for the fiscal years ended September 30, 2016 , 2015 , and 2014 .

PENSION AND OTHER POSTRETIREMEN

PENSION AND OTHER POSTRETIREMENT PLANS	12 Months Ended
PENSION AND OTHER POSTRETIREMENT PLANS	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
PENSION AND OTHER POSTRETIREMENT PLANS	PENSION AND OTHER POSTRETIREMENT PLANS: The Company provides defined benefit pension and other postretirement plans to certain employees. Effective January 1, 2014, the Company's principal retirement plan was closed to new participants. The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans as of the Company's actuarial valuation as of September 30, 2016 and 2015 : Pension Other Postretirement 2016 2015 2016 2015 Change in benefit obligation: Benefit obligation, beginning of year $ 238,727 $ 211,036 $ 20,424 $ 21,358 Acquisitions — 27,162 — — Service cost 7,446 6,764 402 454 Interest cost 9,725 8,740 845 885 Actuarial (gain) loss 26,841 4,087 2,931 (814 ) Exchange gain (6 ) (1,206 ) — — Benefit payments (19,167 ) (17,856 ) (1,312 ) (1,459 ) Benefit obligation, end of year 263,566 238,727 23,290 20,424 Change in plan assets: Fair value, beginning of year 142,225 131,753 — — Acquisitions — 25,897 — — Actual return 11,244 625 — — Benefit payments (1) (19,167 ) (17,856 ) (1,312 ) (1,459 ) Employer contributions 17,562 1,806 1,312 1,459 Fair value, end of year 151,864 142,225 — — Funded status (111,701 ) (96,502 ) (23,291 ) (20,424 ) Unrecognized actuarial loss (gain) 92,310 77,368 1,130 (1,801 ) Unrecognized prior service cost (1,048 ) (1,231 ) (916 ) (1,111 ) Net amount recognized $ (20,439 ) $ (20,365 ) $ (23,077 ) $ (23,336 ) Amounts recognized in the consolidated balance sheet: Current liability $ (760 ) $ (749 ) $ (1,148 ) $ (1,009 ) Noncurrent benefit liability (110,941 ) (95,753 ) (22,143 ) (19,415 ) Accumulated other comprehensive loss (income) 91,262 76,137 214 (2,912 ) Net amount recognized $ (20,439 ) $ (20,365 ) $ (23,077 ) $ (23,336 ) Amounts recognized in accumulated other comprehensive loss (income): Net actuarial loss (income) $ 92,310 $ 77,368 $ 1,130 $ (1,801 ) Prior service cost (1,048 ) (1,231 ) (916 ) (1,111 ) Net amount recognized $ 91,262 $ 76,137 $ 214 $ (2,912 ) (1) Pension benefit payments in fiscal 2016 and 2015 include $9,300 and $10,000 of lump sum distributions, respectively, that were made to certain terminated vested employees as a settlement of the employees' pension obligations. These distributions did not meet the threshold to qualify as a settlement under U.S. GAAP and therefore, no unamortized actuarial loss was recognized in the Statement of Income upon completion of the lump sum distributions. Based upon actuarial valuations performed as of September 30, 2016 and 2015 , the accumulated benefit obligation for the Company's defined benefit pension plans was $240,329 and $208,407 at September 30, 2016 and 2015 , respectively, and the projected benefit obligation for the Company's defined benefit pension plans was $263,566 and $238,727 at September 30, 2016 and 2015 , respectively. Net periodic pension and other postretirement benefit cost for the plans included the following: Pension Other Postretirement 2016 2015 2014 2016 2015 2014 Service cost $ 7,446 $ 6,764 $ 6,150 $ 402 $ 454 $ 436 Interest cost 9,725 8,740 8,927 845 885 919 Expected return on plan assets (9,625 ) (10,151 ) (9,666 ) — — — Amortization: Prior service cost (183 ) (180 ) (206 ) (195 ) (195 ) (195 ) Net actuarial loss (gain) 7,468 6,203 3,927 — — (87 ) Net benefit cost $ 14,831 $ 11,376 $ 9,132 $ 1,052 $ 1,144 $ 1,073 Effective September 30, 2016, the Company changed the method used to estimate the service and interest components of net periodic benefit cost for its pensions. This change, compared to the previous method, will result in a decrease in the service and interest components for pension cost beginning in fiscal 2017. Historically, the Company estimated these service and interest cost components utilizing a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. Matthews has elected to utilize a full yield curve approach in the estimation of these components by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. This change is being made to provide a more precise measurement of service and interest costs by improving the correlation between projected benefit cash flows to the corresponding spot yield curve rates. This change does not affect the measurement of the total benefit obligations. The Company has accounted for this change as a change in accounting estimate that is inseparable from a change in accounting principle and accordingly, has accounted for it prospectively. The impact from this change is expected to be a reduction of service and interest costs of approximately $1,960 beginning in fiscal 2017. Benefit payments under the Company's principal retirement plan are made from plan assets, while benefit payments under the supplemental retirement plan and postretirement benefit plan are made from the Company's operating cash. Under I.R.S. regulations, the Company was not required to make any significant contributions to its principal retirement plan in fiscal 2016 . The Company is required to make contributions of approximately $5,109 to its principal retirement plan in fiscal 2017 . Contributions made in fiscal 2016 are as follows: Contributions Pension Other Postretirement Principal retirement plan $ 15,800 $ — Supplemental retirement plan 725 — Other retirement plans 1,037 — Other postretirement plan — 1,312 Amounts of AOCI expected to be recognized in net periodic benefit costs in fiscal 2017 include: Pension Benefits Other Postretirement Benefits Net actuarial loss $ 10,035 $ — Prior service cost (181 ) (195 ) The weighted-average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. The measurement date of annual actuarial valuations for the Company's principal retirement and other postretirement benefit plans was September 30, for fiscal 2016 , 2015 and 2014 . The weighted-average assumptions for those plans were: Pension Other Postretirement 2016 2015 2014 2016 2015 2014 Discount rate 3.51 % 4.25 % 4.25 % 3.42 % 4.25 % 4.25 % Return on plan assets 7.25 % 7.75 % 7.75 % — — — Compensation increase 3.50 % 3.50 % 3.50 % — — — In October 2014, the Society of Actuaries' Retirement Plans Experience Committee released new mortality tables known as RP 2014. The Company considered these new tables and performed a review of its own mortality history to assess future improvements in mortality rates. In fiscal 2016 and 2015 , the Company elected to value its principal retirement and other postretirement benefit plan liabilities using a slightly modified assumption of future mortality which better approximates the plan participant population and reflects significant improvement in life expectancy over the previous mortality table, known as RP 2000. The underlying basis of the investment strategy of the Company's defined benefit plans is to ensure the assets are invested to achieve a positive rate of return over the long term sufficient to meet the plans' actuarial interest rate and provide for the payment of benefit obligations and expenses in perpetuity in a secure and prudent fashion, maintain a prudent risk level that balances growth with the need to preserve capital, diversify plan assets so as to minimize the risk of large losses or excessive fluctuations in market value from year to year, achieve investment results over the long term that compare favorably with other pension plans and appropriate indices. The Company's investment policy, as established by the Company's pension board, specifies the types of investments appropriate for the plans, asset allocation guidelines, criteria for the selection of investment managers, procedures to monitor overall investment performance as well as investment manager performance. It also provides guidelines enabling plan fiduciaries to fulfill their responsibilities. The Company's defined benefit pension plans' weighted-average asset allocation at September 30, 2016 and 2015 and weighted-average target allocation were as follows: Plan Assets at Target Asset Category 2016 2015 Allocation Equity securities $ 58,849 $ 60,460 50 % Fixed income, cash and cash equivalents 72,495 59,612 30 % Other investments 20,520 22,153 20 % $ 151,864 $ 142,225 100 % The target asset allocation relates to the Company's primary defined benefit pension plan. Plan assets in the table include the assets of the Aurora Casket Company, LLC pension plan, which has a target asset allocation of 15% equity securities and 85% fixed income, cash and cash equivalents. Based on an analysis of the historical and expected future performance of the plan's assets and information provided by its independent investment advisor, the Company set the long-term rate of return assumption for its primary defined benefit pension plans' assets at 7.25% in 2016 for purposes of determining pension cost and funded status under current guidance. The Company's discount rate assumption used in determining the present value of the projected benefit obligation is based upon published indices. The Company categorizes plan assets within a three level fair value hierarchy (see Note 4 for a further discussion of the fair value hierarchy). The valuation methodologies used to measure the fair value of pension assets, including the level in the fair value hierarchy in which each type of pension plan asset is classified as follows. Equity securities consist of direct investments in the stocks of publicly traded companies. Such investments are valued based on the closing price reported in an active market on which the individual securities are traded. As such, the direct investments are classified as Level 1. Mutual funds are valued at the closing price of shares held by the Plan at year end. As such, these mutual fund investments are classified as Level 1. Fixed income securities consist of publicly traded fixed interest obligations (primarily U.S. government notes and corporate and agency bonds). Such investments are valued through consultation and evaluation with brokers in the institutional market using quoted prices and other observable market data. As such, U.S. government notes are included in Level 1, and the remainder of the fixed income securities are included in Level 2. Cash and cash equivalents consist of direct cash holdings and short-term money market mutual funds. These values are valued based on cost, which approximates fair value, and as such, are classified as Level 1. Other investments consist primarily of real estate, commodities, private equity holdings and hedge fund investments. These holdings are valued by investment managers based on the most recent information available. The valuation information used by investment managers may not be readily observable. As such, these investments are classified as Level 3. The Company's defined benefit pension plans' asset categories at September 30, 2016 and 2015 were as follows: September 30, 2016 Asset Category Level 1 Level 2 Level 3 Total Equity securities - stocks $ 35,912 $ — $ — $ 35,912 Equity securities - mutual funds 22,937 — — 22,937 Fixed income securities 41,099 11,732 — 52,831 Cash and cash equivalents 19,664 — — 19,664 Other investments 7,694 10 12,816 20,520 Total $ 127,306 $ 11,742 $ 12,816 $ 151,864 September 30, 2015 Asset Category Level 1 Level 2 Level 3 Total Equity securities - stocks $ 31,559 $ — $ — $ 31,559 Equity securities - mutual funds 27,846 1,055 — 28,901 Fixed income securities 39,644 15,474 — 55,118 Cash and cash equivalents 4,494 — — 4,494 Other investments 8,171 — 13,982 22,153 Total $ 111,714 $ 16,529 $ 13,982 $ 142,225 Changes in the fair value of Level 3 assets at September 30, 2016 and 2015 are summarized as follows: Asset Category Fair Value, Beginning of Period Acquisitions Dispositions Realized Gains Unrealized Gains (Losses) Fair Value, End of Period Other investments : Fiscal Year Ended: September 30, 2016 $ 13,982 $ — $ (941 ) $ 449 $ (674 ) $ 12,816 September 30, 2015 14,330 — (1,661 ) 608 705 13,982 Benefit payments expected to be paid are as follows: Years ending September 30: Pension Benefits Other Postretirement Benefits 2017 $ 9,772 $ 1,148 2018 10,066 1,181 2019 10,672 1,210 2020 11,229 1,217 2021 11,665 1,243 2022-2026 70,164 6,769 $ 123,568 $ 12,768 For measurement purposes, a rate of increase of 7.5% in the per capita cost of health care benefits was assumed for 2017 ; the rate was assumed to decrease gradually to 4.0% for 2058 and remain at that level thereafter. Assumed health care cost trend rates have a significant effect on the amounts reported. An increase in the assumed health care cost trend rates by one percentage point would have increased the accumulated postretirement benefit obligation as of September 30, 2016 by $909 and the aggregate of the service and interest cost components of net periodic postretirement benefit cost for the year then ended by $59 . A decrease in the assumed health care cost trend rates by one percentage point would have decreased the accumulated postretirement benefit obligation as of September 30, 2016 by $797 and the aggregate of the service and interest cost components of net periodic postretirement benefit cost for the year then ended by $51 . Prior to its acquisition by Matthews, Schawk, Inc. ("Schawk") participated in a multi-employer pension fund pursuant to certain collective bargaining agreements. In 2012, Schawk bargained to withdraw from the fund, and recorded a withdrawal liability at the conclusion of the negotiations, based on the present value of the installment payments expected to be paid through 2034. During fiscal 2015, the Company finalized an agreement to settle this installment payment obligation in exchange for a lump-sum payment of $18,157 , which is presented within cash flows from financing activities on the Consolidated Statement of Cash Flows. This settlement also resulted in an $11,522 gain recognized in other income (deductions), net during fiscal 2015. The Company sponsors defined contribution plans for hourly and salary employees. The expense associated with the contributions made to these plans was $8,117 , $6,819 , and $2,398 for the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME	Sep. 30, 2016
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME: The changes in AOCI by component, net of tax, for the year ended September 30, 2016 were as follows: Postretirement Benefit Plans Currency Translation Adjustment Derivatives Total Attributable to Matthews: Balance, September 30, 2015 $ (43,474 ) $ (104,604 ) $ (2,248 ) $ (150,326 ) OCI before reclassification (16,901 ) (17,655 ) (3,230 ) (37,786 ) Amounts reclassified from AOCI (a) 4,325 — (b) 1,919 6,244 Net current-period OCI (12,576 ) (17,655 ) (1,311 ) (31,542 ) Balance, September 30, 2016 $ (56,050 ) $ (122,259 ) $ (3,559 ) $ (181,868 ) Attributable to noncontrolling interest: Balance, September 30, 2015 $ — $ 366 $ — $ 366 OCI before reclassification — (89 ) — (89 ) Net current-period OCI — (89 ) — (89 ) Balance, September 30, 2016 $ — $ 277 $ — $ 277 (a) Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see Note 12). (b) Amounts were included in interest expense in the periods the hedged item affected earnings (see Note 8). Accumulated other comprehensive loss at September 30, 2016 and 2015 consisted of the following: 2016 2015 Cumulative foreign currency translation $ (122,259 ) $ (104,604 ) Fair value of derivatives, net of tax of $2,275 and $1,437, respectively (3,559 ) (2,248 ) Minimum pension liabilities, net of tax of $35,426 and $27,530, respectively (56,050 ) (43,474 ) $ (181,868 ) $ (150,326 ) Reclassifications out of AOCI for the year ended September 30, 2016 were as follows: Details about AOCI Components Year Ended Affected line item in the Statement of Income Postretirement benefit plans Prior service (cost) credit (a) $ 378 Actuarial losses (a) (7,468 ) (b) (7,090 ) Income before income tax (2,765 ) Income taxes $ (4,325 ) Net income Derivatives Interest rate swap contracts $ (3,146 ) Interest expense (b) (3,146 ) Income before income tax (1,227 ) Income taxes $ (1,919 ) Net income (a) Amounts are included in the computation of pension and other postretirement benefit expense, which is reported in both cost of goods sold and selling and administrative expenses. For additional information, see Note 12. (b) For pre-tax items, positive amounts represent income and negative amounts represent expense.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Sep. 30, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES: The provision for income taxes consisted of the following: 2016 2015 2014 Current: Federal $ 18,733 $ 655 $ 7,371 State 1,829 1,466 3,612 Foreign 12,482 10,599 10,427 33,044 12,720 21,410 Deferred Federal (3,066 ) 13,279 2,590 State (2,412 ) 645 (71 ) Foreign 1,507 (280 ) (1,124 ) (3,971 ) 13,644 1,395 Total $ 29,073 $ 26,364 $ 22,805 Tax benefits related to share-based payments recorded directly to additional paid-in capital for the years ended September 30, 2016, 2015, and 2014 were $1,720 , $418 , and $0 , respectively. The reconciliation of the federal statutory tax rate to the consolidated effective tax rate was as follows: 2016 2015 2014 Federal statutory tax rate 35.0 % 35.0 % 35.0 % Effect of state income taxes, net of federal deduction (0.6 )% 1.8 % 3.8 % Foreign taxes less than federal statutory rate (3.5 )% (3.2 )% (2.1 )% Other (0.4 )% (4.2 )% (2.2 )% Effective tax rate 30.5 % 29.4 % 34.5 % The Company's effective tax rate for fiscal 2016 was 30.5% , compared to 29.4% for fiscal 2015 . The effective tax rates for both years primarily reflected the favorable impact of the utilization of certain tax attributes with the Company’s U.S. and foreign legal entity structure. The difference between the Company's effective tax rate and the Federal statutory rate of 35.0% primarily reflected lower foreign income taxes offset by the impact of state taxes. The Company's foreign subsidiaries had income before income taxes for the years ended September 30, 2016 , 2015 and 2014 of approximately $48,864 , $40,024 and $23,835 , respectively. Deferred income taxes for U.S. tax purposes have not been provided on certain undistributed earnings of foreign subsidiaries, as such earnings are considered to be reinvested indefinitely. At September 30, 2016 , undistributed earnings of foreign subsidiaries for which deferred U.S. income taxes have not been provided approximated $542,821 . The Company has not determined the deferred tax liability associated with these undistributed earnings, as such determination is not practicable due to the complexity of the hypothetical calculation. The components of deferred tax assets and liabilities at September 30, 2016 and 2015 are as follows: 2016 2015 Deferred tax assets: Pension and postretirement benefits $ 46,282 $ 42,134 Accruals and reserves not currently deductible 26,214 27,586 Income tax credit carryforward 10,080 9,160 Operating and capital loss carryforwards 25,258 25,012 Stock options 6,544 8,550 Other 5,246 7,396 Total deferred tax assets 119,624 119,838 Valuation allowances (22,412 ) (20,977 ) Net deferred tax assets 97,212 98,861 Deferred tax liabilities: Depreciation (5,207 ) (8,509 ) Unrealized gains and losses (5,640 ) (8,867 ) Goodwill and intangible assets (190,541 ) (193,876 ) Other (2,087 ) (11,623 ) (203,475 ) (222,875 ) Net deferred tax liability $ (106,263 ) $ (124,014 ) At September 30, 2016 , the Company had foreign net operating loss carryforwards of $72,765 and foreign capital loss carryforwards of $20,651 . The Company has recorded deferred tax assets of $3,999 for state net operating loss carryforwards, and various U.S. and non-U.S. income tax credit carryforwards of $491 and $3,933 , respectively, which will be available to offset future income tax liabilities. If not used, state net operating losses will begin to expire in 2017 . Certain of the foreign net operating losses begin to expire in 2017 while the majority of the Company's foreign net operating losses have no expiration period. Certain of these carryforwards are subject to limitations on use due to tax rules affecting acquired tax attributes, loss sharing between group members, and business continuation. Therefore, the Company has established tax-effected valuation allowances against these tax benefits in the amount of $22,412 at September 30, 2016 . Additionally, at September 30, 2016 , the Company had total foreign tax credit carryforwards of $5,656 . If unutilized, these U.S. foreign tax credits will begin to expire in 2018 . The Company has the ability to claim a deduction for these credits prior to expiration, however it is expected that the credits will be fully utilized prior to expiration. Changes in the total amount of gross unrecognized tax benefits (excluding penalties and interest) are as follows: 2016 2015 2014 Balance, beginning of year $ 4,086 $ 4,311 $ 4,516 Increase from acquisition — — 385 Increases for tax positions of prior years 5,762 475 369 Decreases for tax positions of prior years (166 ) (155 ) (863 ) Increases based on tax positions related to the current year 5,456 635 623 Decreases due to settlements with taxing authorities — (27 ) (12 ) Decreases due to lapse of statute of limitation (1,318 ) (1,153 ) (707 ) Balance, end of year $ 13,820 $ 4,086 $ 4,311 The Company had unrecognized tax benefits of $13,820 at September 30, 2016 , $6,663 of which, would impact the annual effective tax rate. It is reasonably possible that the amount of unrecognized tax benefits could decrease by approximately $2,741 in the next 12 months primarily due to the expiration of statutes of limitation related to specific tax positions. The Company classifies interest and penalties on tax uncertainties as a component of the provision for income taxes. Total penalties and interest accrued were $2,088 and $2,010 at September 30, 2016 and 2015 , respectively. These accruals may potentially be applicable in the event of an unfavorable outcome of uncertain tax positions. The Company is currently under examination in several tax jurisdictions and remains subject to examination until the statute of limitation expires for those tax jurisdictions. As of September 30, 2016 , the tax years that remain subject to examination by major jurisdiction generally are: United States - Federal 2013 and forward United States - State 2012 and forward Canada 2012 and forward Germany 2009 and forward United Kingdom 2014 and forward Australia 2012 and forward Singapore 2010 and forward

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
COMMITMENTS AND CONTINGENT LIABILITIES	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	COMMITMENTS AND CONTINGENT LIABILITIES: The Company operates various production, warehouse and office facilities and equipment under operating lease agreements. Annual rentals under these and other operating leases were $32,716 , $31,766 and $21,849 in fiscal 2016 , 2015 and 2014 , respectively. Future minimum rental commitments under non-cancelable operating lease arrangements for fiscal years 2017 through 2021 are $20,461 , $14,835 , $9,926 , $7,259 and $4,823 , respectively. The Company is party to various legal proceedings, the eventual outcome of which are not predictable. Although the ultimate disposition of these proceedings is not presently determinable, management is of the opinion that they should not result in liabilities in an amount which would materially affect the Company's consolidated financial position, results of operations or cash flows. The Company has employment agreements with certain employees, the terms of which expire at various dates between fiscal 2017 and 2019. The agreements generally provide for base salary and bonus levels and include non-compete provisions. The aggregate commitment for salaries under these agreements at September 30, 2016 was $5,705 . The Company is involved in a dispute with a customer related to a project in Saudi Arabia. It is possible the resolution of this matter could have an unfavorable financial impact on Matthews’ results of operations. See further discussion in Note 8.

ENVIRONMENTAL MATTERS

ENVIRONMENTAL MATTERS	12 Months Ended
ENVIRONMENTAL MATTERS	Sep. 30, 2016
Environmental Remediation Obligations [Abstract]
ENVIRONMENTAL MATTERS	ENVIRONMENTAL MATTERS: The Company's operations are subject to various federal, state and local laws and regulations relating to the protection of the environment. These laws and regulations impose limitations on the discharge of materials into the environment and require the Company to obtain and operate in compliance with conditions of permits and other government authorizations. As such, the Company has developed environmental, health and safety policies and procedures that include the proper handling, storage and disposal of hazardous materials. The Company is party to various environmental matters. These include obligations to investigate and mitigate the effects on the environment of the disposal of certain materials at various operating and non-operating sites. The Company is currently performing environmental assessments and remediation at these sites, as appropriate. At September 30, 2016 , an accrual of $3,729 had been recorded for environmental remediation (of which $975 was classified in other current liabilities), representing management's best estimate of the probable and reasonably estimable costs of the Company's known remediation obligations. The accrual does not consider the effects of inflation and anticipated expenditures are not discounted to their present value. While final resolution of these contingencies could result in costs different than current accruals, management believes the ultimate outcome will not have a significant effect on the Company's consolidated results of operations or financial position.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
SUPPLEMENTAL CASH FLOW INFORMATION	Sep. 30, 2016
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION: Changes in working capital items as presented in the Consolidated Statements of Cash Flows consisted of the following: 2016 2015 2014 Current assets: Accounts receivable $ (10,632 ) $ 7,566 $ (13,492 ) Inventories 10,453 17,001 4,429 Other current assets 12,434 (14,567 ) (9,531 ) 12,255 10,000 (18,594 ) Current liabilities: Trade accounts payable (11,083 ) (9,103 ) 5,720 Accrued compensation 147 (183 ) (2,504 ) Accrued income taxes 4,079 3,389 1,330 Other current liabilities 8,317 (6,854 ) 7,883 1,460 (12,751 ) 12,429 Net change $ 13,715 $ (2,751 ) $ (6,165 )

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
SEGMENT INFORMATION	Sep. 30, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION: The Company manages its businesses under three segments: SGK Brand Solutions, Memorialization and Industrial Technologies. The SGK Brand Solutions segment includes brand development, deployment and delivery (consisting of brand management, printing plates and cylinders, pre-media services and imaging services for consumer packaged goods and retail customers, merchandising display systems, and marketing and design services). The Memorialization segment consists primarily of bronze and granite memorials and other memorialization products, caskets and cremation equipment primarily for the cemetery and funeral home industries. The previously titled Industrial segment was renamed in the second quarter of fiscal 2016 and is now referred to as the Industrial Technologies segment. The Company believes this new segment name provides a better representation of the nature of business conducted within this segment. The Industrial Technologies segment includes marking and coding equipment and consumables, industrial automation products and order fulfillment systems for identifying, tracking, picking and conveying consumer and industrial products. Management evaluates segment performance based on operating profit (before income taxes) and does not allocate non-operating items such as investment income, interest expense, other income (deductions), net and noncontrolling interest amongst the segments. The accounting policies of the segments are the same as those described in Summary of Significant Accounting Policies (Note 2). Intersegment sales are accounted for at negotiated prices. Operating profit is total revenue less operating expenses. Segment assets include those assets that are used in the Company's operations within each segment. Assets classified under "Other" principally consist of cash and cash equivalents, investments, deferred income taxes and corporate headquarters' assets. Long-lived assets include property, plant and equipment (net of accumulated depreciation), goodwill, and other intangible assets (net of accumulated amortization). Information about the Company's segments follows: SGK Brand Solutions Memorialization Industrial Technologies Other Consolidated Sales to external customers: 2016 $ 755,975 $ 610,142 $ 114,347 $ — $ 1,480,464 2015 798,339 508,058 119,671 — 1,426,068 2014 497,328 508,420 100,849 — 1,106,597 Intersegment sales: 2016 346 43 99 — 488 2015 478 77 25 — 580 2014 463 35 31 — 529 Depreciation and amortization: 2016 41,238 19,223 2,503 2,516 65,480 2015 46,594 12,410 2,294 1,322 62,620 2014 27,700 11,486 2,203 1,475 42,864 Operating profit: 2016 42,909 68,252 7,654 — 118,815 2015 21,864 70,064 13,095 — 105,023 2014 2,536 67,937 11,049 — 81,522 Total assets: 2016 1,177,816 735,985 122,179 55,061 2,091,041 2015 1,157,771 762,028 115,664 108,148 2,143,611 2014 1,263,081 557,120 115,205 72,620 2,008,026 Capital expenditures: 2016 22,043 11,870 3,461 4,308 41,682 2015 23,676 10,922 5,866 7,787 48,251 2014 16,734 8,257 3,325 921 29,237 Information about the Company's operations by geographic area follows: United States Central and South America Canada Europe Australia Asia Consolidated Sales to external customers: 2016 $ 1,018,129 $ 10,160 $ 27,589 $ 360,678 $ 20,043 $ 43,865 $ 1,480,464 2015 936,513 8,806 30,367 398,533 21,225 30,624 1,426,068 2014 676,764 3,272 14,471 380,229 13,994 17,867 1,106,597 Long-lived assets: 2016 1,000,870 13,267 41,393 334,847 23,768 50,677 1,464,822 2015 1,016,703 17,488 41,690 349,533 22,072 50,650 1,498,136 2014 918,996 10,739 36,543 391,944 21,300 31,122 1,410,644

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Sep. 30, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS: Fiscal 2016: On February 1, 2016, the Company acquired certain net assets of Digital Design, Inc. ("DDI") for $7,659 (net of cash acquired and holdback amount). DDI is a manufacturer and seller of ink jet printing systems and is included in the Company's Industrial Technologies segment. The preliminary purchase price allocation related to the DDI acquisition is not finalized as of September 30, 2016 , and is subject to change as the Company obtains additional information related to working capital items. Fiscal 2015: On August 19, 2015, the Company acquired Aurora for $210,026 (net of cash acquired). Aurora provides burial, cremation, and technology products to funeral home clients and distributors in the United States and Canada. The acquisition was designed to expand the Company's memorialization product offerings and geographic distribution footprint in the United States. During fiscal 2016, the Company finalized the allocation of purchase price related to the Aurora acquisition, resulting in immaterial adjustments to property, plant and equipment, goodwill, certain working capital accounts and deferred taxes. The final allocation of the purchase price resulted in goodwill of $73,927 , which was assigned to the Memorialization segment, $76,340 of intangible assets, of which $30,540 is not subject to amortization, $26,268 of property, plant and equipment, and $33,491 of other net assets, primarily working capital. Approximately $44,000 of the goodwill is expected to be deductible for tax purposes. Fiscal 2014: On July 29, 2014, the Company acquired Schawk, a leading global brand development, activation and deployment company headquartered in Des Plaines, Illinois. Under the terms of the transaction, Schawk shareholders received $11.80 cash and $0.20582 shares of Matthews' common stock for each Schawk share held. Based on the closing price of Matthews' stock on July 28, 2014, the transaction represented an implied price of $20.74 per share and a total enterprise value (which included outstanding debt, net of cash acquired) of $616,686 . Schawk provides comprehensive brand development and brand deployment services to clients primarily in the consumer packaged goods, retail and life sciences markets. Schawk creates and sells its clients' brands, produces brand assets and protects brand equities to help drive brand performance. Schawk delivers its services through more than 155 locations in over 20 countries across North and South America, Europe, Asia and Australia. During fiscal 2015, the Company finalized the allocation of purchase price related to the Schawk acquisition, resulting in immaterial adjustments to property, plant and equipment, goodwill, other intangible assets, certain working capital accounts, and deferred taxes. The following information presents a summary of the consolidated results of Matthews combined with Schawk as if the acquisition had occurred on October 1, 2013: Pro Forma Combined 2016 2015 2014 Sales $ 1,480,464 $ 1,426,068 $ 1,458,277 Income before income taxes 95,234 89,652 89,779 Net income attributable to Matthews shareholders 66,749 63,449 63,586 Earnings per share attributable to Matthews shareholders: Diluted $ 2.03 $ 1.91 $ 1.93 The unaudited pro forma results for fiscal 2014 has been prepared for comparative purposes only and include certain adjustments, such as interest expense on acquisition debt and acquisition related costs. The pro forma information does not purport to be indicative of the results of operations which actually would have resulted had the acquisition occurred on the date indicated, or which may result in the future.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS: Changes to goodwill during the years ended September 30, 2016 and 2015 , follow. SGK Brand Solutions Memorialization Industrial Technologies Consolidated Goodwill $ 501,050 $ 278,282 $ 50,887 $ 830,219 Accumulated impairment losses (5,752 ) (5,000 ) — (10,752 ) Balance at September 30, 2014 495,298 273,282 50,887 819,467 Additions during period 250 73,623 2,226 76,099 Translation and other adjustments (34,653 ) (4,959 ) (226 ) (39,838 ) Goodwill 466,647 346,946 52,887 866,480 Accumulated impairment losses (5,752 ) (5,000 ) — (10,752 ) Balance at September 30, 2015 460,895 341,946 52,887 855,728 Additions during period — — 3,958 3,958 Translation and other adjustments (8,137 ) 170 (230 ) (8,197 ) Goodwill 458,510 347,116 56,615 862,241 Accumulated impairment losses (5,752 ) (5,000 ) — (10,752 ) Balance at September 30, 2016 $ 452,758 $ 342,116 $ 56,615 $ 851,489 The Company performed its annual impairment review of goodwill in the second quarter of fiscal 2016 and determined that estimated fair value for all reporting units exceeded carrying value, therefore no adjustments to the carrying value of goodwill were necessary. In fiscal 2016, the addition to Industrial Technologies goodwill reflects the acquisition of DDI. In fiscal 2015, the addition to Memorialization goodwill primarily reflects the acquisition of Aurora, and the addition to Industrial Technologies goodwill primarily reflects the acquisition of a small printing products business. The amount reflected in translation and other adjustments for the SGK Brand Solutions segment includes the impact of purchase price adjustments. In fiscal 2014, the addition to goodwill primarily reflects the acquisition of Schawk. The following tables summarize the carrying amounts and related accumulated amortization for intangible assets as of September 30, 2016 and 2015 , respectively. Carrying Amount Accumulated Amortization Net September 30, 2016 Trade names $ 168,467 $ — * $ 168,467 Trade names 1,814 (1,802 ) 12 Customer relationships 286,595 (61,706 ) 224,889 Copyrights/patents/other 11,066 (10,593 ) 473 $ 467,942 $ (74,101 ) $ 393,841 September 30, 2015 Trade names $ 168,467 $ — * $ 168,467 Trade names 1,815 (1,718 ) 97 Customer relationships 296,689 (51,393 ) 245,296 Copyrights/patents/other 11,389 (10,249 ) 1,140 $ 478,360 $ (63,360 ) $ 415,000 *Not subject to amortization The net change in intangible assets during fiscal 2016 included the impact of foreign currency fluctuations during the period, additional amortization, and additions related to the DDI acquisition. Amortization expense on intangible assets was $20,821 , $18,800 , and $7,318 in fiscal 2016 , 2015 and 2014 , respectively. Fiscal year amortization expense is estimated to be $20,476 in 2017 , $19,162 in 2018 , $18,120 in 2019 , $17,008 in 2020 and $16,252 in 2021 .

RELATED PARTY TRANSACTION RELAT

RELATED PARTY TRANSACTION RELATED PARTY TRANSACTION	12 Months Ended
RELATED PARTY TRANSACTION RELATED PARTY TRANSACTION	Sep. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTION	RELATED PARTY TRANSACTION: In May 2016, the Company purchased 970,000 common shares from members of the Schawk family, including David A. Schawk (who is a member of the Board of Directors of the Company and the Company's President, SGK Brand Solutions) and certain family members of Mr. Schawk and/or trusts established for the benefit of Mr. Schawk or his family members. The purchase price for the shares purchase was $50.6921625 per share, which was equal to 96.76% of the average of the high and low trading prices for the common stock as reported on the NASDAQ Global Select Market on May 12, 2016.

SUPPLEMENTARY FINANCIAL INFORMA

SUPPLEMENTARY FINANCIAL INFORMATION	12 Months Ended
SUPPLEMENTARY FINANCIAL INFORMATION	Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
SUPPLEMENTARY FINANCIAL INFORMATION	Selected Quarterly Financial Data (Unaudited): The following table sets forth certain items included in the Company's unaudited consolidated financial statements for each quarter of fiscal 2016 and fiscal 2015 . Quarter Ended December 31 March 31 June 30 September 30 Year Ended September 30 (Dollar amounts in thousands, except per share data) FISCAL YEAR 2016: Sales $ 354,232 $ 367,176 $ 382,061 $ 376,995 $ 1,480,464 Gross profit 126,567 137,760 145,297 146,830 556,454 Operating profit 12,038 26,435 40,670 39,672 118,815 Net income attributable to Matthews shareholders 4,614 14,357 23,915 23,863 66,749 Earnings per share: Basic $ 0.14 $ 0.44 $ 0.73 $ 0.74 $ 2.04 Diluted 0.14 0.43 0.73 0.74 2.03 FISCAL YEAR 2015: Sales $ 343,584 $ 349,394 $ 364,752 $ 368,338 $ 1,426,068 Gross profit 124,670 127,695 135,436 141,574 529,375 Operating profit 25,585 19,275 27,405 32,758 105,023 Net income attributable to Matthews shareholders 14,360 8,975 23,140 16,974 63,449 Earnings per share: Basic $ 0.44 $ 0.27 $ 0.70 $ 0.52 $ 1.93 Diluted 0.43 0.27 0.70 0.51 1.91

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	Sep. 30, 2016
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS Additions Description Balance at Beginning of Period Charged to Expense Charged to other Accounts(1) Deductions(2) Balance at End of Period (Dollar amounts in thousands) Allowance for Doubtful Accounts: Fiscal Year Ended: September 30, 2016 $ 10,015 $ 3,055 $ 435 $ (1,989 ) $ 11,516 September 30, 2015 10,937 2,101 (134 ) (2,889 ) 10,015 September 30, 2014 10,009 2,223 883 (2,178 ) 10,937 (1) Amount comprised principally of acquisitions and purchase accounting adjustments in connection with acquisitions, and amounts reclassified to other accounts. (2) Amounts determined not to be collectible (including direct write-offs), net of recoveries. Description Balance at Beginning of Period Provision Charged (Credited) To Expense(1) Allowance Changes(2) Other Additions(Deductions)(3) Balance at End of Period (Dollar amounts in thousands) Deferred Tax Asset Valuation Allowance: Fiscal Year Ended: September 30, 2016 $ 20,977 $ 2,438 $ — $ (1,003 ) $ 22,412 September 30, 2015 24,540 399 (1,705 ) (2,257 ) 20,977 September 30, 2014 2,234 1,224 22,098 (1,016 ) 24,540 (1) Amounts relate primarily to adjustments in net operating loss carryforwards which are precluded from use. (2) Fiscal 2015 amounts primarily reflect a release of a valuation allowance resulting from a fiscal 2015 legal structure reorganization in foreign jurisdictions that enabled the utilization of certain tax attributes. Fiscal 2014 amounts are comprised of reductions in net operating loss carryforwards which are precluded from use of $1,332 and purchase accounting adjustments of $23,430 . (3) Consists principally of adjustments related to foreign exchange.

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation: The consolidated financial statements include all domestic and foreign subsidiaries in which the Company maintains an ownership interest and has operating control. All intercompany accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents: The Company considers all investments purchased with a remaining maturity of three months or less to be cash equivalents. The carrying amount of cash and cash equivalents approximates fair value due to the short-term maturities of these instruments.
Trade Receivables and Allowance for Doubtful Accounts	Trade Receivables and Allowance for Doubtful Accounts: Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest, although a finance charge may be applied to such receivables that are more than 30 days past due. The allowance for doubtful accounts is based on an evaluation of specific customer accounts for which available facts and circumstances indicate collectability may be uncertain.
Inventories	Inventories: Inventories are stated at the lower of cost or market with cost generally determined under the average cost method. Inventory costs include material, labor, and applicable manufacturing overhead and other direct costs.
Property, Plant and Equipment	Property, Plant and Equipment: Property, plant and equipment are carried at cost. Depreciation is computed primarily on the straight-line method over the estimated useful lives of the assets, which generally range from 10 to 45 years for buildings and 3 to 12 years for machinery and equipment. Gains or losses from the disposition of assets are reflected in operating profit. The cost of maintenance and repairs is charged to expense as incurred. Renewals and betterments of a nature considered to extend the useful lives of the assets are capitalized. Property, plant and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets is determined by evaluating the estimated undiscounted net cash flows of the operations to which the assets relate. An impairment loss would be recognized when the carrying amount of the assets exceeds the fair value, which is based on a discounted cash flow analysis.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Intangible assets with finite useful lives are amortized over their estimated useful lives, ranging from 2 to 20 years, and are reviewed when appropriate for possible impairment, similar to property, plant and equipment. Goodwill and intangible assets with indefinite lives are not amortized, but are tested annually for impairment, or when circumstances indicate that a possible impairment may exist. In general, when the carrying value of these assets exceeds the implied fair value, an impairment loss must be recognized. A significant decline in cash flows generated from these assets may result in a write-down of the carrying values of the related assets. For purposes of testing goodwill for impairment, the Company uses a combination of valuation techniques, including discounted cash flows. For purposes of testing indefinite-lived intangible assets, the Company generally uses a relief from royalty method.
Pension and Other Postretirement Plans	Pension and Other Postretirement Plans: Pension assets and liabilities are determined on an actuarial basis and are affected by the market value of plan assets, estimates of the expected return on plan assets and the discount rate used to determine the present value of benefit obligations. Actual changes in the fair market value of plan assets and differences between the actual return on plan assets, the expected return on plan assets and changes in the selected discount rate will affect the amount of pension cost.
Environmental	Environmental: Costs that mitigate or prevent future environmental issues or extend the life or improve equipment utilized in current operations are capitalized and depreciated on a straight-line basis over the estimated useful lives of the related assets. Costs that relate to current operations or an existing condition caused by past operations are expensed. Environmental liabilities are recorded when the Company's obligation is probable and reasonably estimable. Accruals for losses from environmental remediation obligations do not consider the effects of inflation, and anticipated expenditures are not discounted to their present value.
Derivatives and Hedging	Derivatives and Hedging: Derivatives are held as part of a formal documented hedging program. All derivatives are held for purposes other than trading. Matthews measures effectiveness by formally assessing, at least quarterly, the historical and probable future high correlation of changes in the fair value or future cash flows of the hedged item. If the hedging relationship ceases to be highly effective or it becomes probable that an expected transaction will no longer occur, gains and losses on the derivative will be recorded in other income (deductions) at that time. Changes in the fair value of derivatives designated as cash flow hedges are recorded in other comprehensive income (loss), net of tax, and are reclassified to earnings in a manner consistent with the underlying hedged item. The cash flows from derivative activities are recognized in the statement of cash flows in a manner consistent with the underlying hedged item.
Foreign Currency	Foreign Currency: The functional currency of the Company's foreign subsidiaries is the local currency. Balance sheet accounts for foreign subsidiaries are translated into U.S. dollars at exchange rates in effect at the consolidated balance sheet date. Gains or losses that result from this process are recorded in accumulated other comprehensive income (loss). The revenue and expense accounts of foreign subsidiaries are translated into U.S. dollars at the average exchange rates that prevailed during the period. Realized gains and losses from foreign currency transactions are presented in the Statement of Income in a consistent manner with the underlying transaction based upon the provisions of Accounting Standards Codification ("ASC") 830 "Foreign Currency Matters."
Comprehensive Income (Loss)	Comprehensive Income (Loss): Comprehensive income (loss) consists of net income adjusted for changes, net of any related income tax effect, in cumulative foreign currency translation, the fair value of derivatives, unrealized investment gains and losses and minimum pension liability.
Treasury Stock	Treasury Stock: Treasury stock is carried at cost. The cost of treasury shares sold is determined under the average cost method.
Revenue Recognition	Revenue Recognition: Revenues are generally recognized when title, ownership, and risk of loss pass to the customer, which is typically at the time of product shipment and is based on the applicable shipping terms. The shipping terms vary across all businesses and depend on the product and customer. For pre-need sales of memorials and vases, revenue is recognized when the memorial has been manufactured to the customer's specifications (e.g., name and birth date), title has been transferred to the customer and the memorial and vase are placed in storage for future delivery. A liability has been recorded for the estimated costs of finishing pre-need bronze memorials and vases that have been manufactured and placed in storage prior to July 1, 2003 for future delivery. Beginning July 1, 2003, revenue is deferred by the Company on the portion of pre-need sales attributable to the final finishing and storage of the pre-need merchandise. Deferred revenue for final finishing is recognized at the time the pre-need merchandise is finished and shipped to the customer. Deferred revenue related to storage is recognized on a straight-line basis over the estimated average time that pre-need merchandise is held in storage. At September 30, 2016 , the Company held 307,946 memorials and 214,583 vases in its storage facilities under the pre-need sales program. Revenues from mausoleum construction and significant engineering projects, including certain roto-gravure projects, cremation units and marking and industrial automation projects, are recognized under the percentage-of-completion method of accounting using the cost-to-cost basis for measuring progress toward completion. As work is performed under contracts, estimates of the costs to complete are regularly reviewed and updated. As changes in estimates of total costs at completion on projects are identified, appropriate earnings adjustments are recorded using the cumulative catch-up method. Provisions for estimated losses on uncompleted contracts are recorded during the period in which such losses become evident. Revenues from brand development and deployment services are recognized using the completed performance method, which is typically when the customer receives the final deliverable. For arrangements with customer acceptance provisions, revenue is recognized when the customer approves the final deliverable.
Shipping and Handling Fees and Costs	Shipping and Handling Fees and Costs: All fees billed to the customer for shipping and handling are classified as a component of net revenues. All costs associated with shipping and handling are classified as a component of cost of sales or selling expense.
Research and Development Expenses	Research and Development Expenses: Research and development costs are expensed as incurred and were approximately $14,793 , $13,033 and $7,814 for the years ended September 30, 2016 , 2015 and 2014 , respectively.
Stock-Based Payment	Stock-Based Compensation: Stock-based compensation cost is measured at grant date, based on the fair value of the award, and is recognized as expense over the employee requisite service period. A binomial lattice model is utilized to determine the fair value of awards that have vesting conditions based on market targets.
Income Taxes	Income Taxes: Deferred tax assets and liabilities are provided for the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the years in which the differences are expected to reverse. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Deferred income taxes for U.S. tax purposes have not been provided on certain undistributed earnings of foreign subsidiaries, as such earnings are considered to be reinvested indefinitely. To the extent earnings are expected to be returned in the foreseeable future, the associated deferred tax liabilities are provided. The Company has not determined the deferred tax liability associated with these undistributed earnings, as such determination is not practicable, due to the complexities of the hypothetical calculation.
Earnings Per Share	Earnings Per Share: Basic earnings per share is computed by dividing net income by the average number of common shares outstanding. Diluted earnings per share is computed using the treasury stock method, which assumes the issuance of common stock for all dilutive securities.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value of Assets and Liabilities Measured on a Recurring Basis	As of September 30, 2016 and 2015 , the fair values of the Company's assets and liabilities measured on a recurring basis were categorized as follows: September 30, 2016 Level 1 Level 2 Level 3 Total Assets: Derivatives (1) $ — $ 193 $ — $ 193 Equity and fixed income mutual funds — 19,790 — 19,790 Other investments — 5,127 — 5,127 Total assets at fair value $ — $ 25,110 $ — $ 25,110 Liabilities: Derivatives (1) $ — $ 6,027 $ — $ 6,027 Total liabilities at fair value $ — $ 6,027 $ — $ 6,027 (1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy. September 30, 2015 Level 1 Level 2 Level 3 Total Assets: Derivatives (1) $ — $ — $ — $ — Trading securities 18,444 — — 18,444 Total assets at fair value $ 18,444 $ — $ — $ 18,444 Liabilities: Derivatives (1) $ — $ 3,686 $ — $ 3,686 Total liabilities at fair value $ — $ 3,686 $ — $ 3,686 (1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
INVENTORIES (Tables)	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories	nventories at September 30, 2016 and 2015 consisted of the following: 2016 2015 Raw materials $ 29,597 $ 48,636 Work in process 54,357 32,567 Finished goods 78,518 90,220 $ 162,472 $ 171,423

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
INVESTMENTS (Tables)	Sep. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Non-Current Investments	At September 30, 2016 and 2015 , non-current investments were as follows: 2016 2015 Trading securities $ 19,790 $ 18,444 Other investments 11,575 7,073 $ 31,365 $ 25,517

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Tables)	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment and Related Accumulated Depreciation	Property, plant and equipment and the related accumulated depreciation at September 30, 2016 and 2015 were as follows: 2016 2015 Buildings $ 102,153 $ 101,291 Machinery and equipment 378,650 350,890 480,803 452,181 Less accumulated depreciation (305,613 ) (274,187 ) 175,190 177,994 Land 19,705 19,847 Construction in progress 24,597 29,567 $ 219,492 $ 227,408

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
LONG-TERM DEBT (Tables)	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-term debt at September 30, 2016 and 2015 consisted of the following: 2016 2015 Revolving credit facilities $ 608,000 $ 884,254 Senior secured term loan 246,449 — Notes payable to banks 5,301 8,506 Short-term borrowings 8,617 5,199 Capital lease obligations 4,187 4,995 872,554 902,954 Less current maturities (27,747 ) (11,737 ) $ 844,807 $ 891,217
Interest Rate Swaps	The following table presents information related to interest rate contracts entered into by the Company and designated as cash flow hedges: Year Ended September 30, 2016 Year Ended September 30, 2015 Pay fixed swaps - notional amount $ 403,125 $ 300,000 Net unrealized loss $ 5,834 $ 3,686 Weighted-average maturity period (years) 3.9 3.4 Weighted-average received rate 0.53 % 0.20 % Weighted-average pay rate 1.26 % 1.65 %
Derivatives Designated as Hedging Instruments	At September 30, 2016 and 2015 , the interest rate swap contracts were reflected on a gross-basis in the consolidated balance sheets as follows: Derivatives: 2016 2015 Current assets: Other current assets $ 43 $ — Long-term assets: Other assets 150 — Current liabilities: Other current liabilities (1,529 ) (1,165 ) Long-term liabilities: Other liabilities (4,498 ) (2,521 ) Total derivatives $ (5,834 ) $ (3,686 )
Loss Recognized on Derivatives	The loss recognized on derivatives was as follows: Derivatives in Cash Flow Hedging Relationships Location of Loss Recognized in Income on Derivatives Amount of Loss Recognized in Income on Derivatives 2016 2015 Interest rate swaps Interest expense $(3,146) $(3,922) The Company recognized the following losses in AOCI: Derivatives in Cash Flow Hedging Relationships Amount of Loss Recognized in AOCI on Derivatives Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Loss Reclassified from AOCI into Income(Effective Portion) 2016 2015 (Effective Portion) 2016 2015 Interest rate swaps $(3,230) $(4,841) Interest expense $(1,919) $(2,392) *There is no ineffective portion or amount excluded from effectiveness testing.
Aggregate Maturities of Long-Term Debt	Aggregate maturities of long-term debt, including short-term borrowings and capital leases, is as follows: 2017 $ 27,747 2018 21,470 2019 25,212 2020 25,222 2021 770,304 Thereafter 2,599 $ 872,554

SHARE-BASED PAYMENTS (Tables)

SHARE-BASED PAYMENTS (Tables)	12 Months Ended
SHARE-BASED PAYMENTS (Tables)	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Restricted Stock Activity	The transactions for restricted stock for the year ended September 30, 2016 were as follows: Shares Weighted- average Grant-date Fair Value Non-vested at September 30, 2015 570,567 $ 35.66 Granted 227,125 51.89 Vested (270,317 ) 30.93 Expired or forfeited (4,665 ) 42.06 Non-vested at September 30, 2016 522,710 $ 45.10
Stock Option Activity	The transactions for shares under options for the year ended September 30, 2016 were as follows: Shares Weighted- average Exercise Price Weighted- average Remaining Contractual Term Aggregate Intrinsic Value Outstanding, September 30, 2015 337,938 $ 39.19 Exercised (161,460 ) 39.68 Expired or forfeited (98,745 ) 37.33 Outstanding, September 30, 2016 77,733 $ 40.56 0.1 $ 1,571 Exercisable, September 30, 2016 333 $ 40.56 0.1 $ 7
Non-vested Options Activity	The transactions for non-vested option shares for the year ended September 30, 2016 were as follows: Shares Weighted- average Grant-date Fair Value Non-vested at September 30, 2015 166,406 $ 12.43 Expired or forfeited (89,006 ) 12.56 Non-vested at September 30, 2016 77,400 $ 12.29
Assumptions Used in Estimating Fair Value	The fair value of each restricted stock grant is estimated on the date of grant using a binomial lattice valuation model. The following table indicates the assumptions used in estimating fair value of restricted stock for the years ended September 30, 2016 , 2015 and 2014 . 2016 2015 2014 Expected volatility 20.7 % 22.2 % 26.6 % Dividend yield 1.0 % 1.0 % 1.1 % Average risk-free interest rate 1.7 % 1.7 % 1.4 % Average expected term (years) 2.1 1.8 2.0

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Sep. 30, 2016
Earnings Per Share [Abstract]
Information Used to Compute Earnings Per Share Attributable to Matthews' Common Shareholders	The information used to compute earnings per share attributable to Matthews' common shareholders was as follows: 2016 2015 2014 Net income attributable to Matthews shareholders $ 66,749 $ 63,449 $ 42,625 Less: dividends and undistributed earnings allocated to participating securities — 10 121 Net income available to Matthews shareholders $ 66,749 $ 63,439 $ 42,504 Weighted-average shares outstanding (in thousands): Basic shares 32,642 32,939 28,209 Effect of dilutive securities 262 257 274 Diluted shares 32,904 33,196 28,483

PENSION AND OTHER POSTRETIREM40

PENSION AND OTHER POSTRETIREMENT PLANS (Tables)	12 Months Ended
PENSION AND OTHER POSTRETIREMENT PLANS (Tables)	Sep. 30, 2016	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans	The Company provides defined benefit pension and other postretirement plans to certain employees. Effective January 1, 2014, the Company's principal retirement plan was closed to new participants. The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans as of the Company's actuarial valuation as of September 30, 2016 and 2015 : Pension Other Postretirement 2016 2015 2016 2015 Change in benefit obligation: Benefit obligation, beginning of year $ 238,727 $ 211,036 $ 20,424 $ 21,358 Acquisitions — 27,162 — — Service cost 7,446 6,764 402 454 Interest cost 9,725 8,740 845 885 Actuarial (gain) loss 26,841 4,087 2,931 (814 ) Exchange gain (6 ) (1,206 ) — — Benefit payments (19,167 ) (17,856 ) (1,312 ) (1,459 ) Benefit obligation, end of year 263,566 238,727 23,290 20,424 Change in plan assets: Fair value, beginning of year 142,225 131,753 — — Acquisitions — 25,897 — — Actual return 11,244 625 — — Benefit payments (1) (19,167 ) (17,856 ) (1,312 ) (1,459 ) Employer contributions 17,562 1,806 1,312 1,459 Fair value, end of year 151,864 142,225 — — Funded status (111,701 ) (96,502 ) (23,291 ) (20,424 ) Unrecognized actuarial loss (gain) 92,310 77,368 1,130 (1,801 ) Unrecognized prior service cost (1,048 ) (1,231 ) (916 ) (1,111 ) Net amount recognized $ (20,439 ) $ (20,365 ) $ (23,077 ) $ (23,336 ) Amounts recognized in the consolidated balance sheet: Current liability $ (760 ) $ (749 ) $ (1,148 ) $ (1,009 ) Noncurrent benefit liability (110,941 ) (95,753 ) (22,143 ) (19,415 ) Accumulated other comprehensive loss (income) 91,262 76,137 214 (2,912 ) Net amount recognized $ (20,439 ) $ (20,365 ) $ (23,077 ) $ (23,336 ) Amounts recognized in accumulated other comprehensive loss (income): Net actuarial loss (income) $ 92,310 $ 77,368 $ 1,130 $ (1,801 ) Prior service cost (1,048 ) (1,231 ) (916 ) (1,111 ) Net amount recognized $ 91,262 $ 76,137 $ 214 $ (2,912 ) (1) Pension benefit payments in fiscal 2016 and 2015 include $9,300 and $10,000 of lump sum distributions, respectively, that were made to certain terminated vested employees as a settlement of the employees' pension obligations. These distributions did not meet the threshold to qualify as a settlement under U.S. GAAP and therefore, no unamortized actuarial loss was recognized in the Statement of Income upon completion of the lump sum distributions.
Net Periodic Pension and Other Postretirement Benefit Costs	Net periodic pension and other postretirement benefit cost for the plans included the following: Pension Other Postretirement 2016 2015 2014 2016 2015 2014 Service cost $ 7,446 $ 6,764 $ 6,150 $ 402 $ 454 $ 436 Interest cost 9,725 8,740 8,927 845 885 919 Expected return on plan assets (9,625 ) (10,151 ) (9,666 ) — — — Amortization: Prior service cost (183 ) (180 ) (206 ) (195 ) (195 ) (195 ) Net actuarial loss (gain) 7,468 6,203 3,927 — — (87 ) Net benefit cost $ 14,831 $ 11,376 $ 9,132 $ 1,052 $ 1,144 $ 1,073
Contributions During Fiscal Year	Contributions made in fiscal 2016 are as follows: Contributions Pension Other Postretirement Principal retirement plan $ 15,800 $ — Supplemental retirement plan 725 — Other retirement plans 1,037 — Other postretirement plan — 1,312
Amounts of AOCI Expected to be Recognized in Net Periodic Benefit Costs	Amounts of AOCI expected to be recognized in net periodic benefit costs in fiscal 2017 include: Pension Benefits Other Postretirement Benefits Net actuarial loss $ 10,035 $ — Prior service cost (181 ) (195 )
Weighted-Average Assumptions for Principal Retirement and Other Postretirement Benefit Plans	The measurement date of annual actuarial valuations for the Company's principal retirement and other postretirement benefit plans was September 30, for fiscal 2016 , 2015 and 2014 . The weighted-average assumptions for those plans were: Pension Other Postretirement 2016 2015 2014 2016 2015 2014 Discount rate 3.51 % 4.25 % 4.25 % 3.42 % 4.25 % 4.25 % Return on plan assets 7.25 % 7.75 % 7.75 % — — — Compensation increase 3.50 % 3.50 % 3.50 % — — —
Weighted Average Asset Allocation and Target Allocation	The Company's defined benefit pension plans' weighted-average asset allocation at September 30, 2016 and 2015 and weighted-average target allocation were as follows: Plan Assets at Target Asset Category 2016 2015 Allocation Equity securities $ 58,849 $ 60,460 50 % Fixed income, cash and cash equivalents 72,495 59,612 30 % Other investments 20,520 22,153 20 % $ 151,864 $ 142,225 100 %
Fair Value Allocation of Plan Assets	The Company's defined benefit pension plans' asset categories at September 30, 2016 and 2015 were as follows: September 30, 2016 Asset Category Level 1 Level 2 Level 3 Total Equity securities - stocks $ 35,912 $ — $ — $ 35,912 Equity securities - mutual funds 22,937 — — 22,937 Fixed income securities 41,099 11,732 — 52,831 Cash and cash equivalents 19,664 — — 19,664 Other investments 7,694 10 12,816 20,520 Total $ 127,306 $ 11,742 $ 12,816 $ 151,864	September 30, 2015 Asset Category Level 1 Level 2 Level 3 Total Equity securities - stocks $ 31,559 $ — $ — $ 31,559 Equity securities - mutual funds 27,846 1,055 — 28,901 Fixed income securities 39,644 15,474 — 55,118 Cash and cash equivalents 4,494 — — 4,494 Other investments 8,171 — 13,982 22,153 Total $ 111,714 $ 16,529 $ 13,982 $ 142,225
Changes in Fair Value of Level 3 Plan Assets	Changes in the fair value of Level 3 assets at September 30, 2016 and 2015 are summarized as follows: Asset Category Fair Value, Beginning of Period Acquisitions Dispositions Realized Gains Unrealized Gains (Losses) Fair Value, End of Period Other investments : Fiscal Year Ended: September 30, 2016 $ 13,982 $ — $ (941 ) $ 449 $ (674 ) $ 12,816 September 30, 2015 14,330 — (1,661 ) 608 705 13,982
Benefit Payments Expected to be Paid	Benefit payments expected to be paid are as follows: Years ending September 30: Pension Benefits Other Postretirement Benefits 2017 $ 9,772 $ 1,148 2018 10,066 1,181 2019 10,672 1,210 2020 11,229 1,217 2021 11,665 1,243 2022-2026 70,164 6,769 $ 123,568 $ 12,768

ACCUMULATED OTHER COMPREHENSI41

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	Sep. 30, 2016	Sep. 30, 2015
Equity [Abstract]
Change in AOCI by Component, Net of Tax	The changes in AOCI by component, net of tax, for the year ended September 30, 2016 were as follows: Postretirement Benefit Plans Currency Translation Adjustment Derivatives Total Attributable to Matthews: Balance, September 30, 2015 $ (43,474 ) $ (104,604 ) $ (2,248 ) $ (150,326 ) OCI before reclassification (16,901 ) (17,655 ) (3,230 ) (37,786 ) Amounts reclassified from AOCI (a) 4,325 — (b) 1,919 6,244 Net current-period OCI (12,576 ) (17,655 ) (1,311 ) (31,542 ) Balance, September 30, 2016 $ (56,050 ) $ (122,259 ) $ (3,559 ) $ (181,868 ) Attributable to noncontrolling interest: Balance, September 30, 2015 $ — $ 366 $ — $ 366 OCI before reclassification — (89 ) — (89 ) Net current-period OCI — (89 ) — (89 ) Balance, September 30, 2016 $ — $ 277 $ — $ 277 (a) Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see Note 12). (b) Amounts were included in interest expense in the periods the hedged item affected earnings (see Note 8).	Accumulated other comprehensive loss at September 30, 2016 and 2015 consisted of the following: 2016 2015 Cumulative foreign currency translation $ (122,259 ) $ (104,604 ) Fair value of derivatives, net of tax of $2,275 and $1,437, respectively (3,559 ) (2,248 ) Minimum pension liabilities, net of tax of $35,426 and $27,530, respectively (56,050 ) (43,474 ) $ (181,868 ) $ (150,326 )
Reclassifications out of AOCI	Reclassifications out of AOCI for the year ended September 30, 2016 were as follows: Details about AOCI Components Year Ended Affected line item in the Statement of Income Postretirement benefit plans Prior service (cost) credit (a) $ 378 Actuarial losses (a) (7,468 ) (b) (7,090 ) Income before income tax (2,765 ) Income taxes $ (4,325 ) Net income Derivatives Interest rate swap contracts $ (3,146 ) Interest expense (b) (3,146 ) Income before income tax (1,227 ) Income taxes $ (1,919 ) Net income (a) Amounts are included in the computation of pension and other postretirement benefit expense, which is reported in both cost of goods sold and selling and administrative expenses. For additional information, see Note 12. (b) For pre-tax items, positive amounts represent income and negative amounts represent expense.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Provision for Income Taxes	The provision for income taxes consisted of the following: 2016 2015 2014 Current: Federal $ 18,733 $ 655 $ 7,371 State 1,829 1,466 3,612 Foreign 12,482 10,599 10,427 33,044 12,720 21,410 Deferred Federal (3,066 ) 13,279 2,590 State (2,412 ) 645 (71 ) Foreign 1,507 (280 ) (1,124 ) (3,971 ) 13,644 1,395 Total $ 29,073 $ 26,364 $ 22,805
Reconciliation of Federal Statutory Tax Rate to Consolidated Effective Tax Rate	The reconciliation of the federal statutory tax rate to the consolidated effective tax rate was as follows: 2016 2015 2014 Federal statutory tax rate 35.0 % 35.0 % 35.0 % Effect of state income taxes, net of federal deduction (0.6 )% 1.8 % 3.8 % Foreign taxes less than federal statutory rate (3.5 )% (3.2 )% (2.1 )% Other (0.4 )% (4.2 )% (2.2 )% Effective tax rate 30.5 % 29.4 % 34.5 %
Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities at September 30, 2016 and 2015 are as follows: 2016 2015 Deferred tax assets: Pension and postretirement benefits $ 46,282 $ 42,134 Accruals and reserves not currently deductible 26,214 27,586 Income tax credit carryforward 10,080 9,160 Operating and capital loss carryforwards 25,258 25,012 Stock options 6,544 8,550 Other 5,246 7,396 Total deferred tax assets 119,624 119,838 Valuation allowances (22,412 ) (20,977 ) Net deferred tax assets 97,212 98,861 Deferred tax liabilities: Depreciation (5,207 ) (8,509 ) Unrealized gains and losses (5,640 ) (8,867 ) Goodwill and intangible assets (190,541 ) (193,876 ) Other (2,087 ) (11,623 ) (203,475 ) (222,875 ) Net deferred tax liability $ (106,263 ) $ (124,014 )
Changes in Gross Unrecognized Tax Benefits	Changes in the total amount of gross unrecognized tax benefits (excluding penalties and interest) are as follows: 2016 2015 2014 Balance, beginning of year $ 4,086 $ 4,311 $ 4,516 Increase from acquisition — — 385 Increases for tax positions of prior years 5,762 475 369 Decreases for tax positions of prior years (166 ) (155 ) (863 ) Increases based on tax positions related to the current year 5,456 635 623 Decreases due to settlements with taxing authorities — (27 ) (12 ) Decreases due to lapse of statute of limitation (1,318 ) (1,153 ) (707 ) Balance, end of year $ 13,820 $ 4,086 $ 4,311
Summary of Income Tax Contingencies	As of September 30, 2016 , the tax years that remain subject to examination by major jurisdiction generally are: United States - Federal 2013 and forward United States - State 2012 and forward Canada 2012 and forward Germany 2009 and forward United Kingdom 2014 and forward Australia 2012 and forward Singapore 2010 and forward

SUPPLEMENTAL CASH FLOW INFORM43

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	Sep. 30, 2016
Supplemental Cash Flow Information [Abstract]
Changes in Working Capital Items as Presented in the Consolidated Statements of Cash Flows	Changes in working capital items as presented in the Consolidated Statements of Cash Flows consisted of the following: 2016 2015 2014 Current assets: Accounts receivable $ (10,632 ) $ 7,566 $ (13,492 ) Inventories 10,453 17,001 4,429 Other current assets 12,434 (14,567 ) (9,531 ) 12,255 10,000 (18,594 ) Current liabilities: Trade accounts payable (11,083 ) (9,103 ) 5,720 Accrued compensation 147 (183 ) (2,504 ) Accrued income taxes 4,079 3,389 1,330 Other current liabilities 8,317 (6,854 ) 7,883 1,460 (12,751 ) 12,429 Net change $ 13,715 $ (2,751 ) $ (6,165 )

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
SEGMENT INFORMATION (Tables)	Sep. 30, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	Information about the Company's segments follows: SGK Brand Solutions Memorialization Industrial Technologies Other Consolidated Sales to external customers: 2016 $ 755,975 $ 610,142 $ 114,347 $ — $ 1,480,464 2015 798,339 508,058 119,671 — 1,426,068 2014 497,328 508,420 100,849 — 1,106,597 Intersegment sales: 2016 346 43 99 — 488 2015 478 77 25 — 580 2014 463 35 31 — 529 Depreciation and amortization: 2016 41,238 19,223 2,503 2,516 65,480 2015 46,594 12,410 2,294 1,322 62,620 2014 27,700 11,486 2,203 1,475 42,864 Operating profit: 2016 42,909 68,252 7,654 — 118,815 2015 21,864 70,064 13,095 — 105,023 2014 2,536 67,937 11,049 — 81,522 Total assets: 2016 1,177,816 735,985 122,179 55,061 2,091,041 2015 1,157,771 762,028 115,664 108,148 2,143,611 2014 1,263,081 557,120 115,205 72,620 2,008,026 Capital expenditures: 2016 22,043 11,870 3,461 4,308 41,682 2015 23,676 10,922 5,866 7,787 48,251 2014 16,734 8,257 3,325 921 29,237 Information about the Company's operations by geographic area follows: United States Central and South America Canada Europe Australia Asia Consolidated Sales to external customers: 2016 $ 1,018,129 $ 10,160 $ 27,589 $ 360,678 $ 20,043 $ 43,865 $ 1,480,464 2015 936,513 8,806 30,367 398,533 21,225 30,624 1,426,068 2014 676,764 3,272 14,471 380,229 13,994 17,867 1,106,597 Long-lived assets: 2016 1,000,870 13,267 41,393 334,847 23,768 50,677 1,464,822 2015 1,016,703 17,488 41,690 349,533 22,072 50,650 1,498,136 2014 918,996 10,739 36,543 391,944 21,300 31,122 1,410,644

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
ACQUISITIONS (Tables)	Sep. 30, 2016
Business Combinations [Abstract]
Summary of Unaudited Pro-Forma Information	The following information presents a summary of the consolidated results of Matthews combined with Schawk as if the acquisition had occurred on October 1, 2013: Pro Forma Combined 2016 2015 2014 Sales $ 1,480,464 $ 1,426,068 $ 1,458,277 Income before income taxes 95,234 89,652 89,779 Net income attributable to Matthews shareholders 66,749 63,449 63,586 Earnings per share attributable to Matthews shareholders: Diluted $ 2.03 $ 1.91 $ 1.93

GOODWILL AND OTHER INTANGIBLE46

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Attributable to Each Segment	Changes to goodwill during the years ended September 30, 2016 and 2015 , follow. SGK Brand Solutions Memorialization Industrial Technologies Consolidated Goodwill $ 501,050 $ 278,282 $ 50,887 $ 830,219 Accumulated impairment losses (5,752 ) (5,000 ) — (10,752 ) Balance at September 30, 2014 495,298 273,282 50,887 819,467 Additions during period 250 73,623 2,226 76,099 Translation and other adjustments (34,653 ) (4,959 ) (226 ) (39,838 ) Goodwill 466,647 346,946 52,887 866,480 Accumulated impairment losses (5,752 ) (5,000 ) — (10,752 ) Balance at September 30, 2015 460,895 341,946 52,887 855,728 Additions during period — — 3,958 3,958 Translation and other adjustments (8,137 ) 170 (230 ) (8,197 ) Goodwill 458,510 347,116 56,615 862,241 Accumulated impairment losses (5,752 ) (5,000 ) — (10,752 ) Balance at September 30, 2016 $ 452,758 $ 342,116 $ 56,615 $ 851,489
Other Intangible Assets	The following tables summarize the carrying amounts and related accumulated amortization for intangible assets as of September 30, 2016 and 2015 , respectively. Carrying Amount Accumulated Amortization Net September 30, 2016 Trade names $ 168,467 $ — * $ 168,467 Trade names 1,814 (1,802 ) 12 Customer relationships 286,595 (61,706 ) 224,889 Copyrights/patents/other 11,066 (10,593 ) 473 $ 467,942 $ (74,101 ) $ 393,841 September 30, 2015 Trade names $ 168,467 $ — * $ 168,467 Trade names 1,815 (1,718 ) 97 Customer relationships 296,689 (51,393 ) 245,296 Copyrights/patents/other 11,389 (10,249 ) 1,140 $ 478,360 $ (63,360 ) $ 415,000 *Not subject to amortization

SUPPLEMENTARY FINANCIAL INFOR47

SUPPLEMENTARY FINANCIAL INFORMATION (Tables)	12 Months Ended
SUPPLEMENTARY FINANCIAL INFORMATION (Tables)	Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Components of Selected Quarterly Financial Data	The following table sets forth certain items included in the Company's unaudited consolidated financial statements for each quarter of fiscal 2016 and fiscal 2015 . Quarter Ended December 31 March 31 June 30 September 30 Year Ended September 30 (Dollar amounts in thousands, except per share data) FISCAL YEAR 2016: Sales $ 354,232 $ 367,176 $ 382,061 $ 376,995 $ 1,480,464 Gross profit 126,567 137,760 145,297 146,830 556,454 Operating profit 12,038 26,435 40,670 39,672 118,815 Net income attributable to Matthews shareholders 4,614 14,357 23,915 23,863 66,749 Earnings per share: Basic $ 0.14 $ 0.44 $ 0.73 $ 0.74 $ 2.04 Diluted 0.14 0.43 0.73 0.74 2.03 FISCAL YEAR 2015: Sales $ 343,584 $ 349,394 $ 364,752 $ 368,338 $ 1,426,068 Gross profit 124,670 127,695 135,436 141,574 529,375 Operating profit 25,585 19,275 27,405 32,758 105,023 Net income attributable to Matthews shareholders 14,360 8,975 23,140 16,974 63,449 Earnings per share: Basic $ 0.44 $ 0.27 $ 0.70 $ 0.52 $ 1.93 Diluted 0.43 0.27 0.70 0.51 1.91

SUMMARY OF SIGNIFICANT ACCOUN48

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Trade Receivables and Allowance for Doubtful Accounts [Abstract]
Period past due for which a finance charge may be applied	30 days
Revenue Recognition [Abstract]
Number of memorials	307,946
Number of vases	214,583
Research and Development Expenses [Abstract]
Research and development costs	$ 14,793	$ 13,033	$ 7,814
Minimum
Goodwill and Other Intangible Assets [Abstract]
Useful lives of intangibles	2 years
Maximum
Goodwill and Other Intangible Assets [Abstract]
Useful lives of intangibles	20 years
Buildings \| Minimum
Property, Plant and Equipment [Abstract]
Useful lives of PPE	10 years
Buildings \| Maximum
Property, Plant and Equipment [Abstract]
Useful lives of PPE	45 years
Machinery and equipment \| Minimum
Property, Plant and Equipment [Abstract]
Useful lives of PPE	3 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Abstract]
Useful lives of PPE	12 years

ACCOUNTING PRONOUNCEMENTS - Nar

ACCOUNTING PRONOUNCEMENTS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase to non-current deferred tax liabilities	$ 107,038	$ 125,298
Accounting Standards Update 2015-07
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Decrease in current deferred tax assets	19,753
Decrease in current deferred tax liabilities	340
Increase to non-current deferred tax assets	346
Increase to non-current deferred tax liabilities	$ 19,067

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Assets:
Equity and fixed income mutual funds	$ 19,790	$ 18,444
Other investments	11,575	7,073
Recurring
Assets:
Derivatives	193	0
Equity and fixed income mutual funds	19,790	18,444
Other investments	5,127
Total assets at fair value	25,110	18,444
Liabilities:
Derivatives	6,027	3,686
Total liabilities at fair value	6,027	3,686
Recurring \| Level 1
Assets:
Derivatives	0	0
Equity and fixed income mutual funds	0	18,444
Other investments	0
Total assets at fair value	0	18,444
Liabilities:
Derivatives	0	0
Total liabilities at fair value	0	0
Recurring \| Level 2
Assets:
Derivatives	193	0
Equity and fixed income mutual funds	19,790	0
Other investments	5,127
Total assets at fair value	25,110	0
Liabilities:
Derivatives	6,027	3,686
Total liabilities at fair value	6,027	3,686
Recurring \| Level 3
Assets:
Derivatives	0	0
Equity and fixed income mutual funds	0	0
Other investments	0
Total assets at fair value	0	0
Liabilities:
Derivatives	0	0
Total liabilities at fair value	$ 0	$ 0

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Inventories, net [Abstract]
Raw materials	$ 29,597	$ 48,636
Work in process	54,357	32,567
Finished goods	78,518	90,220
Inventories	$ 162,472	$ 171,423

INVESTMENTS - Narrative (Detail

INVESTMENTS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Trading securities cost (in excess of) or below market value	$ 414	$ 175
Maximum ownership interests in various entities recorded under the cost method	20.00%

INVESTMENTS - Non-Current Inves

INVESTMENTS - Non-Current Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Non-current investments [Abstract]
Equity and fixed income mutual funds	$ 19,790	$ 18,444
Other investments	11,575	7,073
Total non-current investments	$ 31,365	$ 25,517

PROPERTY, PLANT AND EQUIPMENT54

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, net	$ 219,492	$ 227,408
Depreciation expense	44,659	43,820	$ 35,546
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	102,153	101,291
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	378,650	350,890
Buildings, Machinery and Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	480,803	452,181
Less accumulated depreciation	(305,613)	(274,187)
Total property, plant and equipment, net	175,190	177,994
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	19,705	19,847
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 24,597	$ 29,567

LONG-TERM DEBT LONG-TERM DEBT -

LONG-TERM DEBT LONG-TERM DEBT - Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Long-term debt	$ 872,554	$ 902,954
Less current maturities	(27,747)	(11,737)
Total long-term debt and capital lease obligations, excluding current maturities	844,807	891,217
Revolving credit facilities
Debt Instrument [Line Items]
Long-term debt	608,000	884,254
Senior secured term loan
Debt Instrument [Line Items]
Long-term debt	246,449	0
Notes payable to banks
Debt Instrument [Line Items]
Long-term debt	5,301	8,506
Short-term borrowings
Debt Instrument [Line Items]
Long-term debt	8,617	5,199
Capital lease obligations
Debt Instrument [Line Items]
Long-term debt	$ 4,187	$ 4,995

LONG-TERM DEBT LONG-TERM DEBT56

LONG-TERM DEBT LONG-TERM DEBT - Narrative (Details)	1 Months Ended	12 Months Ended
LONG-TERM DEBT LONG-TERM DEBT - Narrative (Details)	Apr. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2016GBP (£)	Sep. 30, 2015USD ($)	Sep. 30, 2016EUR (€)	Sep. 30, 2015EUR (€)
Debt Instrument [Line Items]
Unrealized gain (loss) on fair value of interest rate swaps, before tax		$ 5,834,000		$ 3,686,000
Unrealized gain (loss) on fair value of interest rate swaps, after tax		3,559,000		$ 2,248,000
Unrealized gain (loss) expected to be recognized over the next 12 months		906,000
Revolving credit facilities
Debt Instrument [Line Items]
Maximum amount of borrowings available	$ 900,000,000
Maximum available for issuance of trade and standby letters of credit		$ 35,000,000
Revolving credit facilities \| Domestic Credit Facility Amendment Agreement
Debt Instrument [Line Items]
Maximum amount of borrowings available	1,150,000,000
Debt issuance costs	2,318,000
Weighted-average interest rate on outstanding borrowings		2.59%		2.41%	2.59%	2.41%
Lines of Credit with Italian Banks
Debt Instrument [Line Items]
Outstanding borrowings		$ 5,801,000		$ 5,166,000	€ 5,200,000	€ 4,600,000
Minimum \| Revolving credit facilities
Debt Instrument [Line Items]
Annual commitment fee range on unused portion		0.15%	0.15%
Maximum \| Revolving credit facilities
Debt Instrument [Line Items]
Annual commitment fee range on unused portion		0.25%	0.25%
Saueressig \| Credit Facility With European Bank
Debt Instrument [Line Items]
Outstanding borrowings		$ 286,000		$ 824,000	€ 255,200	€ 734,452
Weighted-average interest rate on outstanding borrowings		4.06%		4.04%	4.06%	4.04%
Wetzel GmbH \| Credit Facility With European Bank
Debt Instrument [Line Items]
Outstanding borrowings		$ 931,000		$ 2,110,000	€ 830,220,000	€ 1,900,000
Weighted-average interest rate on outstanding borrowings		6.22%		5.96%	6.22%	5.96%
Matthews International S.p.A
Debt Instrument [Line Items]
Weighted-average interest rate on outstanding borrowings		1.80%		3.33%	1.80%	3.33%
Matthews International S.p.A \| Lines of Credit with Italian Banks
Debt Instrument [Line Items]
Maximum amount of borrowings available		$ 12,701,000			€ 11,300,000
Outstanding borrowings		$ 3,538,000		$ 4,772,000	€ 3,200,000	€ 4,300,000
Revolving Credit Facility \| Revolving credit facilities
Debt Instrument [Line Items]
Interest rate on borrowings		1.75%			1.75%
Revolving Credit Facility \| Revolving credit facilities \| Domestic Credit Facility Amendment Agreement
Debt Instrument [Line Items]
Maximum amount of borrowings available	900,000,000
Outstanding borrowings		$ 608,000,000		857,425,000
Revolving Credit Facility \| Minimum \| Revolving credit facilities \| LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings, based on leverage ratio		0.75%	0.75%
Revolving Credit Facility \| Maximum \| Revolving credit facilities \| LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings, based on leverage ratio		2.00%	2.00%
Senior secured term loan \| Revolving credit facilities
Debt Instrument [Line Items]
Interest rate on borrowings		1.75%			1.75%
Senior secured term loan \| Revolving credit facilities \| Domestic Credit Facility Amendment Agreement
Debt Instrument [Line Items]
Maximum amount of borrowings available	$ 250,000,000
Principal payment due in one year (as a percent)		5.00%	5.00%
Principal payment in year two (as a percent)		7.50%	7.50%
Principal payment years three through five (as a percent)		10.00%	10.00%
Outstanding borrowings		$ 246,449,000
Senior secured term loan \| Minimum \| Revolving credit facilities \| LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings, based on leverage ratio		0.75%	0.75%
Senior secured term loan \| Maximum \| Revolving credit facilities \| LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings, based on leverage ratio		2.00%	2.00%
Foreign Line of Credit \| Credit Facility With European Bank
Debt Instrument [Line Items]
Maximum amount of borrowings available		$ 39,237,000			€ 35,000,000
Outstanding borrowings		$ 0		$ 26,829,000		€ 23,900,000
Weighted-average interest rate on outstanding borrowings		1.75%		1.50%	1.75%	1.50%
Other current assets
Debt Instrument [Line Items]
Contested letter of credit		$ 11,115,000	£ 8,570,000

LONG-TERM DEBT - Interest Rate

LONG-TERM DEBT - Interest Rate Swaps (Details) - Interest Rate Swaps - Designated as Hedging Instrument - Cash Flow Hedging - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Pay fixed swaps - notional amount	$ 403,125	$ 300,000
Net unrealized loss	$ 5,834	$ 3,686
Weighted-average maturity period (years)	3 years 10 months 24 days	3 years 4 months 24 days
Weighted-average received rate (as a percent)	0.53%	0.20%
Weighted-average pay rate (as a percent)	1.26%	1.65%

LONG-TERM DEBT LONG-TERM DEBT58

LONG-TERM DEBT LONG-TERM DEBT - Derivatives Designated as Hedging Instruments (Details) - Interest Rate Swaps - Designated as Hedging Instrument - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Total derivatives	$ (5,834)	$ (3,686)
Other current assets
Debt Instrument [Line Items]
Assets derivatives	43	0
Other assets
Debt Instrument [Line Items]
Assets derivatives	150	0
Other current liabilities
Debt Instrument [Line Items]
Liability derivatives	(1,529)	(1,165)
Other liabilities
Debt Instrument [Line Items]
Liability derivatives	$ (4,498)	$ (2,521)

LONG-TERM DEBT LONG-TERM DEBT59

LONG-TERM DEBT LONG-TERM DEBT - Loss Recognized on Derivatives (Details) - Cash Flow Hedging - Interest Rate Swaps - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Other Comprehensive Income (Loss)
Debt Instrument [Line Items]
Amount of Loss Recognized in AOCI on Derivatives	$ (3,230)	$ (4,841)
Interest Expense
Debt Instrument [Line Items]
Amount of Loss Recognized in Income on Derivatives	(3,146)	(3,922)
Amount of Loss Reclassified from AOCI into Income(Effective Portion)	$ (1,919)	$ (2,392)

LONG-TERM DEBT LONG-TERM DEBT60

LONG-TERM DEBT LONG-TERM DEBT - Aggregate Maturities of Long-Term Debt (Details) $ in Thousands	Sep. 30, 2016USD ($)
Debt Disclosure [Abstract]
2,017	$ 27,747
2,018	21,470
2,019	25,212
2,020	25,222
2,021	770,304
Thereafter	2,599
Total debt and capital lease obligations	$ 872,554

SHAREHOLDERS' EQUITY (Details)

SHAREHOLDERS' EQUITY (Details) - Class A common stock - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	70,000,000	70,000,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Matthews Stock Repurchase Program
Class of Stock [Line Items]
Shares authorized for repurchase (in shares)	5,000,000
Shares remaining for repurchase (in shares)	2,028,570

SHARE-BASED PAYMENTS - Narrativ

SHARE-BASED PAYMENTS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Share-based compensation, aggregate disclosures [Abstract]
Future income tax benefit from compensation expense recognized	$ 1,720	$ 418	$ 0
All Plans
Share-based compensation, aggregate disclosures [Abstract]
Total stock-based compensation cost	10,612	9,097	6,812
Future income tax benefit from compensation expense recognized	4,139	3,548	2,657
Cash received from stock options exercised	6,406	4,015	7,951
Tax benefit realized from options exercised	$ 932	$ 350	698
All Plans \| Stock Options
Share-based compensation, aggregate disclosures [Abstract]
Expiration period (in years)	10 years
Options vested (in shares)	0	0
Intrinsic value of options exercised	$ 2,692	$ 931	$ 1,653
All Plans \| Stock Options \| After 3 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	33.33%
All Plans \| Stock Options \| After 4 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	33.33%
Vesting period (in years)	4 years
All Plans \| Stock Options \| After 5 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	33.33%
Vesting period (in years)	5 years
All Plans \| Restricted Stock
Share-based compensation, aggregate disclosures [Abstract]
Expiration period (in years)	5 years
Unrecognized compensation cost on unvested awards	$ 8,652
Weighted average period of recognition of unrecognized compensation cost on non-vested awards	1 year 7 months 6 days
All Plans \| Restricted Stock \| After 3 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting period (in years)	3 years
All Plans \| Restricted Stock \| Prior to Fiscal Year 2013 \| After 3 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	50.00%
All Plans \| Restricted Stock \| Prior to Fiscal Year 2013 \| After 4 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	16.67%
All Plans \| Restricted Stock \| Prior to Fiscal Year 2013 \| After 5 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	16.67%
All Plans \| Restricted Stock \| Prior to Fiscal Year 2013 \| After 6 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	16.66%
All Plans \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 3 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	50.00%
2012 Equity Incentive Plan
Share-based compensation, aggregate disclosures [Abstract]
Term of plan (in years)	10 years
Maximum number of shares available for grants or awards (in shares)	2,500,000
Shares reserved for future issuance under award plan (in shares)	1,022,548
Pre-defined Levels of Adjusted Earnings Per Share \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 4 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	8.33%
Pre-defined Levels of Adjusted Earnings Per Share \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 5 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	8.33%
Pre-defined Levels of Adjusted Earnings Per Share \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 6 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	8.33%
Pre-defined Levels of Appreciation in the Market Value of Common Stock \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 4 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	8.33%
Pre-defined Levels of Appreciation in the Market Value of Common Stock \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 5 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	8.33%
Pre-defined Levels of Appreciation in the Market Value of Common Stock \| Restricted Stock \| Fiscal 2013 and Thereafter \| After 6 Years
Share-based compensation, aggregate disclosures [Abstract]
Vesting percentage	8.33%
Director Fee Plans
Director Fee Plan, aggregate disclosures [Abstract]
Shares deferred under the director fee plan (in shares)	17,005
Value of annual stock-based grant	$ 110
Option awards outstanding and vested (in shares)	0
Total restricted stock awards granted to date (in shares)	152,290
Restricted stock awards unvested (in shares)	29,492
Director Fee Plans \| Stock Options
Director Fee Plan, aggregate disclosures [Abstract]
Total stock options granted to date (in shares)	22,300
2014 Director Fee Plan
Share-based compensation, aggregate disclosures [Abstract]
Shares reserved for future issuance under award plan (in shares)	150,000
Director Fee Plan, aggregate disclosures [Abstract]
Annual retainer fee paid to non-employee directors	$ 75
Annual retainer fee paid to non-employee chairman of the board	$ 175
Total restricted stock awards granted to date (in shares)	49,140

SHARE-BASED PAYMENTS - Restrict

SHARE-BASED PAYMENTS - Restricted Stock Activity (Details) - All Plans - Restricted Stock	12 Months Ended
	Sep. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at beginning of period (in shares) \| shares	570,567
Granted (in shares) \| shares	227,125
Vested (in shares) \| shares	(270,317)
Expired or forfeited (in shares) \| shares	(4,665)
Non-vested at end of period (in shares) \| shares	522,710
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested weighted-average grant-date fair value, beginning of period (in dollars per share) \| $ / shares	$ 35.66
Granted, weighted-average grant-date fair value (in dollars per share) \| $ / shares	51.89
Vested, weighted-average grant-date fair value (in dollars per share) \| $ / shares	30.93
Expired or forfeited, weighted-average grant-date fair value (in dollars per share) \| $ / shares	42.06
Non-vested weighted-average grant-date fair value, end of period (in dollars per share) \| $ / shares	$ 45.10

SHARE-BASED PAYMENTS - Stock Op

SHARE-BASED PAYMENTS - Stock Option Activity (Details) - All Plans - Stock Options $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning of period (in shares) \| shares	337,938
Exercised (in shares) \| shares	(161,460)
Expired or forfeited (in shares) \| shares	(98,745)
Outstanding, end of period (in shares) \| shares	77,733
Exercisable (in shares) \| shares	333
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding, weighted-average exercise price, beginning of period (in dollars per share) \| $ / shares	$ 39.19
Exercised, weighted-average exercise price (in dollars per share) \| $ / shares	39.68
Expired or forfeited, weighted-average exercise price (in dollars per share) \| $ / shares	37.33
Outstanding, weighted-average exercise price, end of period (in dollars per share) \| $ / shares	40.56
Exercisable, weighted-average exercise price (in dollars per share) \| $ / shares	$ 40.56
Outstanding, weighted-average remaining contractual term	1 month 6 days
Outstanding, aggregate intrinsic value \| $	$ 1,571
Exercisable, weighted-average remaining contractual term	1 month 6 days
Exercisable, aggregate intrinsic value \| $	$ 7

SHARE-BASED PAYMENTS - Non-vest

SHARE-BASED PAYMENTS - Non-vested Options Activity (Details) - All Plans - Stock Options	12 Months Ended
	Sep. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at beginning of period (in shares) \| shares	166,406
Expired or forfeited (in shares) \| shares	(89,006)
Non-vested at end of period (in shares) \| shares	77,400
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested weighted-average grant-date fair value, beginning of period (in dollars per share) \| $ / shares	$ 12.43
Expired or forfeited, weighted-average grant-date fair value (in dollars per share) \| $ / shares	12.56
Non-vested weighted-average grant-date fair value, end of period (in dollars per share) \| $ / shares	$ 12.29

SHARE-BASED PAYMENTS - Assumpti

SHARE-BASED PAYMENTS - Assumptions Used in Estimating Fair Value (Details) - All Plans - Restricted Stock	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	20.70%	22.20%	26.60%
Dividend yield	1.00%	1.00%	1.10%
Average risk-free interest rate	1.70%	1.70%	1.40%
Average expected term (years)	2 years 1 month 6 days	1 year 9 months 18 days	2 years

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share [Abstract]
Net income attributable to Matthews shareholders	$ 23,863	$ 23,915	$ 14,357	$ 4,614	$ 16,974	$ 23,140	$ 8,975	$ 14,360	$ 66,749	$ 63,449	$ 42,625
Less: dividends and undistributed earnings allocated to participating securities									0	10	121
Net income available to Matthews shareholders									$ 66,749	$ 63,439	$ 42,504
Weighted-average shares outstanding [Abstract]
Basic shares (in shares)									32,642	32,939	28,209
Effect of dilutive securities (in shares)									262	257	274
Diluted shares (in shares)									32,904	33,196	28,483

PENSION AND OTHER POSTRETIREM68

PENSION AND OTHER POSTRETIREMENT PLANS - Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Pension
Change in benefit obligation:
Benefit obligation, beginning of year	$ 238,727	$ 211,036
Acquisitions	0	27,162
Service cost	7,446	6,764	$ 6,150
Interest cost	9,725	8,740	8,927
Actuarial (gain) loss	26,841	4,087
Exchange gain	(6)	(1,206)
Benefit payments	(19,167)	(17,856)
Benefit obligation, end of year	263,566	238,727	211,036
Change in plan assets:
Fair value, beginning of year	142,225	131,753
Acquisitions	0	25,897
Actual return	11,244	625
Employer contributions	17,562	1,806
Fair value, end of year	151,864	142,225	131,753
Funded status	(111,701)	(96,502)
Unrecognized actuarial loss (gain)	92,310	77,368
Unrecognized prior service cost	(1,048)	(1,231)
Net amount recognized	(20,439)	(20,365)
Amounts recognized in the consolidated balance sheet:
Current liability	(760)	(749)
Noncurrent benefit liability	(110,941)	(95,753)
Accumulated other comprehensive loss (income)	91,262	76,137
Amounts recognized in accumulated other comprehensive loss (income):
Net actuarial loss (income)	92,310	77,368
Prior service cost	(1,048)	(1,231)
Distributions to terminated employees	9,300	10,000
Other Postretirement
Change in benefit obligation:
Benefit obligation, beginning of year	20,424	21,358
Acquisitions	0	0
Service cost	402	454	436
Interest cost	845	885	919
Actuarial (gain) loss	2,931	(814)
Exchange gain	0	0
Benefit payments	(1,312)	(1,459)
Benefit obligation, end of year	23,290	20,424	21,358
Change in plan assets:
Fair value, beginning of year	0	0
Acquisitions	0	0
Actual return	0	0
Employer contributions	1,312	1,459
Fair value, end of year	0	0	$ 0
Funded status	(23,291)	(20,424)
Unrecognized actuarial loss (gain)	1,130	(1,801)
Unrecognized prior service cost	(916)	(1,111)
Net amount recognized	(23,077)	(23,336)
Amounts recognized in the consolidated balance sheet:
Current liability	(1,148)	(1,009)
Noncurrent benefit liability	(22,143)	(19,415)
Accumulated other comprehensive loss (income)	214	(2,912)
Amounts recognized in accumulated other comprehensive loss (income):
Net actuarial loss (income)	1,130	(1,801)
Prior service cost	$ (916)	$ (1,111)

PENSION AND OTHER POSTRETIREM69

PENSION AND OTHER POSTRETIREMENT PLANS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan Disclosure [Line Items]
Required plan contribution	$ 5,109
Settlement payment	0	$ 18,157	$ 0
Contribution plan expense	8,117	6,819	$ 2,398
Change in Assumptions for Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Reduction in service and interest cost	1,960
Pension
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	240,329	208,407
Projected benefit obligation	$ 263,566	$ 238,727
Target allocation of plan assets (as a percent)	100.00%
Return on plan assets	7.25%	7.75%	7.75%
Pension \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation of plan assets (as a percent)	50.00%
Pension \| Fixed income, cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Target allocation of plan assets (as a percent)	30.00%
Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Return on plan assets	0.00%	0.00%	0.00%
Per capita cost of health care benefits assumed for next fiscal year	7.50%
Ultimate health care cost trend rate	4.00%
Effect of one percentage point increase on accumulated postretirement benefit obligation	$ 909
Effect of one percentage point increase on service and interest cost components	59
Effect of one percentage point decrease on accumulated postretirement benefit obligation	797
Effect of one percentage point decrease on service and interest cost components	$ 51
Schawk Inc
Defined Benefit Plan Disclosure [Line Items]
Settlement payment		$ 18,157
Gain recognized on settlement		$ 11,522
Aurora Casket Company, LLC \| Pension \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation of plan assets (as a percent)	15.00%
Aurora Casket Company, LLC \| Pension \| Fixed income, cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Target allocation of plan assets (as a percent)	85.00%

PENSION AND OTHER POSTRETIREM70

PENSION AND OTHER POSTRETIREMENT PLANS - Net Periodic Pension and Other Postretirement Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 7,446	$ 6,764	$ 6,150
Interest cost	9,725	8,740	8,927
Expected return on plan assets	(9,625)	(10,151)	(9,666)
Prior service cost	183	180	206
Net actuarial loss (gain)	7,468	6,203	3,927
Net benefit cost	14,831	11,376	9,132
Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Service cost	402	454	436
Interest cost	845	885	919
Expected return on plan assets	0	0	0
Prior service cost	195	195	195
Net actuarial loss (gain)	0	0	(87)
Net benefit cost	$ 1,052	$ 1,144	$ 1,073

PENSION AND OTHER POSTRETIREM71

PENSION AND OTHER POSTRETIREMENT PLANS - Contributions During Fiscal Year (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)
Principal retirement plan
Defined Benefit Plan Disclosure [Line Items]
Pension	$ 15,800
Other Postretirement	0
Supplemental retirement plan
Defined Benefit Plan Disclosure [Line Items]
Pension	725
Other Postretirement	0
Other retirement plans
Defined Benefit Plan Disclosure [Line Items]
Pension	1,037
Other Postretirement	0
Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Pension	0
Other Postretirement	$ 1,312

PENSION AND OTHER POSTRETIREM72

PENSION AND OTHER POSTRETIREMENT PLANS - Amounts of AOCI Expected to be Recognized in Net Periodic Benefit Costs (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2016USD ($)
Pension
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ 10,035
Prior service cost	(181)
Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	0
Prior service cost	$ (195)

PENSION AND OTHER POSTRETIREM73

PENSION AND OTHER POSTRETIREMENT PLANS - Weighted-Average Assumptions for Principal Retirement and Other Postretirement Benefit Plans (Details)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Pension
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.51%	4.25%	4.25%
Return on plan assets	7.25%	7.75%	7.75%
Compensation increase	3.50%	3.50%	3.50%
Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.42%	4.25%	4.25%
Return on plan assets	0.00%	0.00%	0.00%
Compensation increase	0.00%	0.00%	0.00%

PENSION AND OTHER POSTRETIREM74

PENSION AND OTHER POSTRETIREMENT PLANS - Weighted Average Asset Allocation and Target Allocation (Details) - Pension - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan, Actual Plan Asset Allocations [Abstract]
Fair value of plan assets	$ 151,864	$ 142,225	$ 131,753
Defined Benefit Plan, Assets, Target Allocations [Abstract]
Target allocation of plan assets (as a percent)	100.00%
Equity securities
Defined Benefit Plan, Actual Plan Asset Allocations [Abstract]
Fair value of plan assets	$ 58,849	60,460
Defined Benefit Plan, Assets, Target Allocations [Abstract]
Target allocation of plan assets (as a percent)	50.00%
Fixed income, cash and cash equivalents
Defined Benefit Plan, Actual Plan Asset Allocations [Abstract]
Fair value of plan assets	$ 72,495	59,612
Defined Benefit Plan, Assets, Target Allocations [Abstract]
Target allocation of plan assets (as a percent)	30.00%
Other investments
Defined Benefit Plan, Actual Plan Asset Allocations [Abstract]
Fair value of plan assets	$ 20,520	$ 22,153
Defined Benefit Plan, Assets, Target Allocations [Abstract]
Target allocation of plan assets (as a percent)	20.00%

PENSION AND OTHER POSTRETIREM75

PENSION AND OTHER POSTRETIREMENT PLANS - Fair Value Allocation of Plan Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 151,864	$ 142,225
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	127,306	111,714
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	11,742	16,529
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	12,816	13,982
Equity securities - stocks
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	35,912	31,559
Equity securities - stocks \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	35,912	31,559
Equity securities - stocks \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity securities - stocks \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity securities - mutual funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22,937	28,901
Equity securities - mutual funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22,937	27,846
Equity securities - mutual funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	1,055
Equity securities - mutual funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	52,831	55,118
Fixed income securities \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	41,099	39,644
Fixed income securities \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	11,732	15,474
Fixed income securities \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	19,664	4,494
Cash and cash equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	19,664	4,494
Cash and cash equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash and cash equivalents \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Other investments
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	20,520	22,153
Other investments \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,694	8,171
Other investments \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10	0
Other investments \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 12,816	$ 13,982

PENSION AND OTHER POSTRETIREM76

PENSION AND OTHER POSTRETIREMENT PLANS - Changes in Fair Value of Level 3 Plan Assets (Details) - Pension - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Fair value, beginning of year	$ 142,225	$ 131,753
Acquisitions	0	25,897
Fair value, end of year	151,864	142,225
Other investments \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Fair value, beginning of year	13,982	14,330
Acquisitions	0	0
Dispositions	(941)	(1,661)
Realized Gains	449	608
Unrealized Gains (Losses)	(674)	705
Fair value, end of year	$ 12,816	$ 13,982

PENSION AND OTHER POSTRETIREM77

PENSION AND OTHER POSTRETIREMENT PLANS - Benefit Payments Expected to be Paid (Details) $ in Thousands	Sep. 30, 2016USD ($)
Pension
Defined Benefit Plan Disclosure [Line Items]
2,017	$ 9,772
2,018	10,066
2,019	10,672
2,020	11,229
2,021	11,665
2022-2026	70,164
Total	123,568
Other Postretirement
Defined Benefit Plan Disclosure [Line Items]
2,017	1,148
2,018	1,181
2,019	1,210
2,020	1,217
2,021	1,243
2022-2026	6,769
Total	$ 12,768

ACCUMULATED OTHER COMPREHENSI78

ACCUMULATED OTHER COMPREHENSIVE INCOME - Change in AOCI by Component, Net of Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	$ 734,046	$ 775,206	$ 546,292
Net current-period OCI	(31,631)	(83,659)	(39,762)
Ending Balance	709,334	734,046	775,206
Postretirement Benefit Plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(43,474)
OCI before reclassification	(16,901)
Amounts reclassified from AOCI	4,325
Net current-period OCI	(12,576)
Ending Balance	(56,050)	(43,474)
Currency Translation Adjustment
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(104,604)
OCI before reclassification	(17,655)
Amounts reclassified from AOCI	0
Net current-period OCI	(17,655)
Ending Balance	(122,259)	(104,604)
Derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(2,248)
OCI before reclassification	(3,230)
Amounts reclassified from AOCI	1,919
Net current-period OCI	(1,311)
Ending Balance	(3,559)	(2,248)
Total
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(150,326)	(66,817)	(26,940)
OCI before reclassification	(37,786)
Amounts reclassified from AOCI	6,244
Net current-period OCI	(31,542)
Ending Balance	(181,868)	(150,326)	$ (66,817)
Postretirement Benefit Plans attributable to Noncontrolling Interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	0
OCI before reclassification	0
Net current-period OCI	0
Ending Balance	0	0
Currency Translation Adjustment attributable to Noncontrolling Interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	366
OCI before reclassification	(89)
Net current-period OCI	(89)
Ending Balance	277	366
Derivatives attributable to Noncontrolling Interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	0
OCI before reclassification	0
Net current-period OCI	0
Ending Balance	0	0
Noncontrolling Interest
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	366
OCI before reclassification	(89)
Net current-period OCI	(89)
Ending Balance	$ 277	$ 366

ACCUMULATED OTHER COMPREHENSI79

ACCUMULATED OTHER COMPREHENSIVE INCOME - Components of AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income	$ 708,665	$ 730,820
Fair value of derivatives, tax	2,275	1,437
Pension liability, tax	35,426	27,530
Cumulative foreign currency translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income	(122,259)	(104,604)
Fair value of derivatives, net of tax of $2,275 and $1,437, respectively
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income	(3,559)	(2,248)
Minimum pension liabilities, net of tax of $35,426 and $27,530, respectively
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income	(56,050)	(43,474)
Accumulated Other Comprehensive (Loss) Income (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income	$ (181,868)	$ (150,326)

ACCUMULATED OTHER COMPREHENSI80

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications out of AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income before income tax	$ 95,234	$ 89,652	$ 66,076
Income taxes	(29,073)	(26,364)	(22,805)
Interest expense	(24,344)	(20,610)	(12,628)
Net income	66,161	$ 63,288	$ 43,271
Postretirement Benefit Plans \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior service (cost) credit	378
Actuarial losses	(7,468)
Income before income tax	(7,090)
Income taxes	(2,765)
Net income	(4,325)
Derivatives \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income before income tax	(3,146)
Income taxes	(1,227)
Interest expense	(3,146)
Net income	$ (1,919)

INCOME TAXES - Provision for In

INCOME TAXES - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Current:
Federal	$ 18,733	$ 655	$ 7,371
State	1,829	1,466	3,612
Foreign	12,482	10,599	10,427
Total provision for income taxes, current	33,044	12,720	21,410
Deferred
Federal	(3,066)	13,279	2,590
State	(2,412)	645	(71)
Foreign	1,507	(280)	(1,124)
Deferred	(3,971)	13,644	1,395
Total	$ 29,073	$ 26,364	$ 22,805

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Operating Loss Carryforwards [Line Items]
Share based compensation tax benefits	$ 1,720	$ 418	$ 0
Effective tax rate (as a percent)	30.50%	29.40%	34.50%
Federal statutory tax rate (as a percent)	35.00%	35.00%	35.00%
Foreign subsidiaries income before income taxes	$ 48,864	$ 40,024	$ 23,835
Undistributed earnings of foreign subsidiaries	542,821
Valuation allowances	(22,412)	(20,977)
Foreign tax credit carryforwards	5,656
Unrecognized tax benefits	13,820	4,086	$ 4,311	$ 4,516
Unrecognized tax benefits that would impact effective tax rate	6,663
Change in unrecognized tax benefits	2,741
Total penalties and interest accrued	2,088	$ 2,010
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
Amount of operating loss carryforwards	72,765
Amount of tax credit carryforward	3,933
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Amount of operating loss carryforwards	3,999
Amount of tax credit carryforward	491
Capital Loss Carryforward
Operating Loss Carryforwards [Line Items]
Amount of tax credit carryforward	$ 20,651

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Federal Statutory Tax Rate to Consolidated Effective Tax Rate (Details)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Federal statutory tax rate (as a percent)	35.00%	35.00%	35.00%
Effect of state income taxes, net of federal deduction (as a percent)	(0.60%)	1.80%	3.80%
Foreign taxes less than federal statutory rate (as a percent)	(3.50%)	(3.20%)	(2.10%)
Other (as a percent)	(0.40%)	(4.20%)	(2.20%)
Effective tax rate (as a percent)	30.50%	29.40%	34.50%

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Pension and postretirement benefits	$ 46,282	$ 42,134
Accruals and reserves not currently deductible	26,214	27,586
Income tax credit carryforward	10,080	9,160
Operating and capital loss carryforwards	25,258	25,012
Stock options	6,544	8,550
Other	5,246	7,396
Total deferred tax assets	119,624	119,838
Valuation allowances	(22,412)	(20,977)
Net deferred tax assets	97,212	98,861
Depreciation	(5,207)	(8,509)
Unrealized gains and losses	(5,640)	(8,867)
Goodwill and intangible assets	(190,541)	(193,876)
Other	(2,087)	(11,623)
Deferred tax liabilities	(203,475)	(222,875)
Net deferred tax liability	$ (106,263)	$ (124,014)

INCOME TAXES - Changes in Gross

INCOME TAXES - Changes in Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 4,086	$ 4,311	$ 4,516
Increase from acquisition	0	0	385
Increases for tax positions of prior years	5,762	475	369
Decreases for tax positions of prior years	(166)	(155)	(863)
Increases based on tax positions related to the current year	5,456	635	623
Decreases due to settlements with taxing authorities	0	(27)	(12)
Decreases due to lapse of statute of limitation	(1,318)	(1,153)	(707)
Balance, end of year	$ 13,820	$ 4,086	$ 4,311

COMMITMENTS AND CONTINGENT LI86

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
Annual rental expense under operating leases	$ 32,716	$ 31,766	$ 21,849
Future minimum rental commitments under operating leases [Abstract]
Fiscal year 2016	20,461
Fiscal year 2017	14,835
Fiscal year 2018	9,926
Fiscal year 2019	7,259
Fiscal year 2020	4,823
Employment Agreements
Long-term Purchase Commitment [Line Items]
Aggregate commitment amount for salaries	$ 5,705

ENVIRONMENTAL MATTERS (Details)

ENVIRONMENTAL MATTERS (Details) $ in Thousands	Sep. 30, 2016USD ($)
Environmental Remediation Obligations [Abstract]
Environmental remediation accrual	$ 3,729
Environmental remediation accrual classified in other current liabilities	$ 975

SUPPLEMENTAL CASH FLOW INFORM88

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Current assets:
Accounts receivable	$ (10,632)	$ 7,566	$ (13,492)
Inventories	10,453	17,001	4,429
Other current assets	12,434	(14,567)	(9,531)
Total change in current assets	12,255	10,000	(18,594)
Current liabilities:
Trade accounts payable	(11,083)	(9,103)	5,720
Accrued compensation	147	(183)	(2,504)
Accrued income taxes	4,079	3,389	1,330
Other current liabilities	8,317	(6,854)	7,883
Total change in current liabilities	1,460	(12,751)	12,429
Net change	$ 13,715	$ (2,751)	$ (6,165)

SEGMENT INFORMATION - Informati

SEGMENT INFORMATION - Information about the Company's Segments (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2016USD ($)Segment	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Segment Reporting [Abstract]
Number of reporting segments \| Segment									3
Segment Reporting Information [Line Items]
Sales to external customers	$ 376,995	$ 382,061	$ 367,176	$ 354,232	$ 368,338	$ 364,752	$ 349,394	$ 343,584	$ 1,480,464	$ 1,426,068	$ 1,106,597
Depreciation and amortization									65,480	62,620	42,864
Operating profit	39,672	$ 40,670	$ 26,435	$ 12,038	32,758	$ 27,405	$ 19,275	$ 25,585	118,815	105,023	81,522
Total assets	2,091,041				2,143,611				2,091,041	2,143,611
Capital expenditures									41,682	48,251	29,237
Operating Segments
Segment Reporting Information [Line Items]
Sales to external customers									1,480,464	1,426,068	1,106,597
Intersegment sales									488	580	529
Depreciation and amortization									65,480	62,620	42,864
Operating profit									118,815	105,023	81,522
Total assets	2,091,041				2,143,611				2,091,041	2,143,611	2,008,026
Capital expenditures									41,682	48,251	29,237
Operating Segments \| SGK Brand Solutions
Segment Reporting Information [Line Items]
Sales to external customers									755,975	798,339	497,328
Intersegment sales									346	478	463
Depreciation and amortization									41,238	46,594	27,700
Operating profit									42,909	21,864	2,536
Total assets	1,177,816				1,157,771				1,177,816	1,157,771	1,263,081
Capital expenditures									22,043	23,676	16,734
Operating Segments \| Memorialization
Segment Reporting Information [Line Items]
Sales to external customers									610,142	508,058	508,420
Intersegment sales									43	77	35
Depreciation and amortization									19,223	12,410	11,486
Operating profit									68,252	70,064	67,937
Total assets	735,985				762,028				735,985	762,028	557,120
Capital expenditures									11,870	10,922	8,257
Operating Segments \| Industrial Technologies
Segment Reporting Information [Line Items]
Sales to external customers									114,347	119,671	100,849
Intersegment sales									99	25	31
Depreciation and amortization									2,503	2,294	2,203
Operating profit									7,654	13,095	11,049
Total assets	122,179				115,664				122,179	115,664	115,205
Capital expenditures									3,461	5,866	3,325
Operating Segments \| Other
Segment Reporting Information [Line Items]
Sales to external customers									0	0	0
Intersegment sales									0	0	0
Depreciation and amortization									2,516	1,322	1,475
Operating profit									0	0	0
Total assets	$ 55,061				$ 108,148				55,061	108,148	72,620
Capital expenditures									$ 4,308	$ 7,787	$ 921

SEGMENT INFORMATION - Informa90

SEGMENT INFORMATION - Information about the Company's Operations by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers	$ 376,995	$ 382,061	$ 367,176	$ 354,232	$ 368,338	$ 364,752	$ 349,394	$ 343,584	$ 1,480,464	$ 1,426,068	$ 1,106,597
Long-lived assets	1,464,822				1,498,136				1,464,822	1,498,136	1,410,644
Reportable Geographical Components \| United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers									1,018,129	936,513	676,764
Long-lived assets	1,000,870				1,016,703				1,000,870	1,016,703	918,996
Reportable Geographical Components \| Central and South America
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers									10,160	8,806	3,272
Long-lived assets	13,267				17,488				13,267	17,488	10,739
Reportable Geographical Components \| Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers									27,589	30,367	14,471
Long-lived assets	41,393				41,690				41,393	41,690	36,543
Reportable Geographical Components \| Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers									360,678	398,533	380,229
Long-lived assets	334,847				349,533				334,847	349,533	391,944
Reportable Geographical Components \| Australia
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers									20,043	21,225	13,994
Long-lived assets	23,768				22,072				23,768	22,072	21,300
Reportable Geographical Components \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales to external customers									43,865	30,624	17,867
Long-lived assets	$ 50,677				$ 50,650				$ 50,677	$ 50,650	$ 31,122

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details)	Feb. 01, 2016USD ($)	Aug. 19, 2015USD ($)	Jul. 29, 2014USD ($)$ / sharesshares	Sep. 30, 2016USD ($)LocationCountry	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Business Acquisition [Line Items]
Goodwill				$ 851,489,000	$ 855,728,000	$ 819,467,000
Acquisition spending, net of cash acquired				$ 6,937,000	$ 213,470,000	$ 382,104,000
Digital Design, Inc.
Business Acquisition [Line Items]
Purchase price of acquisition	$ 7,659,000
Aurora
Business Acquisition [Line Items]
Purchase price of acquisition		$ 210,026,000
Goodwill		73,927,000
Intangible assets acquired		76,340,000
Intangible assets not subject to amortization		30,540,000
Property plant and equipment acquired		26,268,000
Other net assets acquired		33,491,000
Goodwill expected to be deductible for tax purposes		$ 44,000,000
Schawk Inc
Business Acquisition [Line Items]
Business acquisition cash price per share (in dollars per share)			$ 11.80
Business acquisition price (in shares) \| shares			0.20582
Closing price per share (in dollars per share) \| $ / shares			$ 20.74
Acquisition spending, net of cash acquired			$ 616,686,000
Number of service deliverable locations \| Location				155
Number of service deliverable countries \| Country				20

ACQUISITIONS ACQUISITIONS - Sum

ACQUISITIONS ACQUISITIONS - Summary of Unaudited Pro-Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Business Combinations [Abstract]
Sales	$ 1,480,464	$ 1,426,068	$ 1,458,277
Income before income taxes	95,234	89,652	89,779
Net income attributable to Matthews shareholders	$ 66,749	$ 63,449	$ 63,586
Earnings per share attributable to Matthews shareholders: Diluted	$ 2.03	$ 1.91	$ 1.93

GOODWILL AND OTHER INTANGIBLE93

GOODWILL AND OTHER INTANGIBLE ASSETS - Goodwill Attributable to Each Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Goodwill [Roll Forward]
Goodwill	$ 866,480	$ 830,219
Accumulated impairment losses	(10,752)	(10,752)	$ (10,752)
Goodwill	855,728	819,467
Additions during period	3,958	76,099
Translation and other adjustments	(8,197)	(39,838)
Goodwill	862,241	866,480
Goodwill	851,489	855,728
SGK Brand Solutions
Goodwill [Roll Forward]
Goodwill	466,647	501,050
Accumulated impairment losses	(5,752)	(5,752)	(5,752)
Goodwill	460,895	495,298
Additions during period	0	250
Translation and other adjustments	(8,137)	(34,653)
Goodwill	458,510	466,647
Goodwill	452,758	460,895
Memorialization
Goodwill [Roll Forward]
Goodwill	346,946	278,282
Accumulated impairment losses	(5,000)	(5,000)	(5,000)
Goodwill	341,946	273,282
Additions during period	0	73,623
Translation and other adjustments	170	(4,959)
Goodwill	347,116	346,946
Goodwill	342,116	341,946
Industrial Technologies
Goodwill [Roll Forward]
Goodwill	52,887	50,887
Accumulated impairment losses	0	0	$ 0
Goodwill	52,887	50,887
Additions during period	3,958	2,226
Translation and other adjustments	(230)	(226)
Goodwill	56,615	52,887
Goodwill	$ 56,615	$ 52,887

GOODWILL AND OTHER INTANGIBLE94

GOODWILL AND OTHER INTANGIBLE ASSETS - Other Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Other Intangible Assets [Abstract]
Carrying Amount	$ 467,942	$ 478,360
Accumulated Amortization	(74,101)	(63,360)
Net	393,841	415,000
Trade names
Other Intangible Assets [Abstract]
Carrying Amount	168,467	168,467
Accumulated Amortization	0	0
Net	168,467	168,467
Trade names
Other Intangible Assets [Abstract]
Carrying Amount	1,814	1,815
Accumulated Amortization	(1,802)	(1,718)
Net	12	97
Customer relationships
Other Intangible Assets [Abstract]
Carrying Amount	286,595	296,689
Accumulated Amortization	(61,706)	(51,393)
Net	224,889	245,296
Copyrights/patents/other
Other Intangible Assets [Abstract]
Carrying Amount	11,066	11,389
Accumulated Amortization	(10,593)	(10,249)
Net	$ 473	$ 1,140

GOODWILL AND OTHER INTANGIBLE95

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense on intangible assets	$ 20,821	$ 18,800	$ 7,318
Future amortization expense [Abstract]
Future amortization expense 2017	20,476
Future amortization expense 2018	19,162
Future amortization expense 2019	18,120
Future amortization expense 2020	17,008
Future amortization expense 2021	$ 16,252

RELATED PARTY TRANSACTION REL96

RELATED PARTY TRANSACTION RELATED PARTY TRANSACTION - Narrative (Details) - $ / shares	May 12, 2016	May 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Purchase of common shares			1,132,452	304,859	228,789
Schawk Inc \| Director and President
Related Party Transaction [Line Items]
Purchase of common shares		970,000
Purchase price (in dollars per share)		$ 50.6921625
Average of high/low trading prices (as a percent)	96.76%

SUPPLEMENTARY FINANCIAL INFOR97

SUPPLEMENTARY FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Quarterly Financial Information Disclosure [Abstract]
Sales	$ 376,995	$ 382,061	$ 367,176	$ 354,232	$ 368,338	$ 364,752	$ 349,394	$ 343,584	$ 1,480,464	$ 1,426,068	$ 1,106,597
Gross profit	146,830	145,297	137,760	126,567	141,574	135,436	127,695	124,670	556,454	529,375	392,496
Operating profit	39,672	40,670	26,435	12,038	32,758	27,405	19,275	25,585	118,815	105,023	81,522
Net income attributable to Matthews shareholders	$ 23,863	$ 23,915	$ 14,357	$ 4,614	$ 16,974	$ 23,140	$ 8,975	$ 14,360	$ 66,749	$ 63,449	$ 42,625
Earnings per share:
Basic (in dollars per share)	$ 0.74	$ 0.73	$ 0.44	$ 0.14	$ 0.52	$ 0.70	$ 0.27	$ 0.44	$ 2.04	$ 1.93	$ 1.51
Diluted (in dollars per share)	$ 0.74	$ 0.73	$ 0.43	$ 0.14	$ 0.51	$ 0.70	$ 0.27	$ 0.43	$ 2.03	$ 1.91	$ 1.49

SCHEDULE II - VALUATION AND Q98

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Allowance for Doubtful Accounts
Valuation and qualifying accounts [Roll Forward]
Balance at Beginning of Period	$ 10,937	$ 10,015	$ 10,937	$ 10,009
Additions charged to expense		3,055	2,101	2,223
Additions charged to other Accounts		435	(134)	883
Deductions		(1,989)	(2,889)	(2,178)
Balance at End of Period		11,516	10,015	10,937
Deferred Tax Asset Valuation Allowance
Valuation and qualifying accounts [Roll Forward]
Balance at Beginning of Period	24,540	20,977	24,540	2,234
Additions charged to expense		2,438	399	1,224
Additions charged to other Accounts		0	(1,705)	22,098
Deductions		(1,003)	(2,257)	(1,016)
Balance at End of Period		$ 22,412	$ 20,977	24,540
Purchase accounting adjustments	$ 23,430
Valuation Allowance, Operating Loss Carryforwards
Valuation and qualifying accounts [Roll Forward]
Deductions				$ 1,332