Multi Fineline Electronix (MFLX) 10-Q 8 Aug 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Jun. 30, 2014	Jul. 31, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'MFLX	'
Entity Registrant Name	'MULTI FINELINE ELECTRONIX INC	'
Entity Central Index Key	'0000830916	'
Current Fiscal Year End Date	'--09-30	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	24,167,749

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
ASSETS	'	'
Cash and cash equivalents	$117,440	$105,150
Accounts receivable, net of allowances of $1,576 and $4,281 at June 30, 2014 and September 30, 2013, respectively	94,446	132,247
Inventories	43,430	86,853
Deferred taxes	1,563	5,909
Income tax receivable	5,477	2,535
Assets held for sale	7,360	'
Other current assets	6,149	8,821
Total current assets	275,865	341,515
Property, plant and equipment, net	183,717	244,056
Land use rights	6,579	7,703
Deferred taxes	7,900	11,685
Other assets	5,627	5,255
Total assets	479,688	610,214
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'
Accounts payable	99,609	166,474
Accrued liabilities	29,236	31,459
Line of credit	20,000	'
Income taxes payable	720	1,027
Total current liabilities	149,565	198,960
Other long-term liabilities	25,165	19,063
Total liabilities	174,730	218,023
Commitments and contingencies (Note 2)	'	'
Stockholders' equity	'	'
Preferred stock, $0.0001 par value, 5,000,000 and 5,000,000 shares authorized at June 30, 2014 and September 30, 2013, respectively; 0 and 0 shares issued and outstanding at June 30, 2014 and September 30, 2013, respectively	'	'
Common stock, $0.0001 par value; 100,000,000 and 100,000,000 shares authorized at June 30, 2014 and September 30, 2013, respectively; 24,167,077 and 24,082,802 shares issued and outstanding at June 30, 2014 and September 30, 2013, respectively	2	2
Additional paid in capital	94,226	90,857
Retained earnings	162,201	252,656
Accumulated other comprehensive income	48,529	48,676
Total stockholders' equity	304,958	392,191
Total liabilities and stockholders' equity	$479,688	$610,214

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Sep. 30, 2013
In Thousands, except Share data, unless otherwise specified
Accounts receivable, allowances	$1,576	$4,281
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	24,167,077	24,082,802
Common stock, shares outstanding	24,167,077	24,082,802

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Net sales	$130,804	$136,066	$460,269	$599,390
Cost of sales	138,023	140,312	477,964	594,466
Gross (loss) profit	-7,219	-4,246	-17,695	4,924
Operating expenses:	'	'	'	'
Research and development	1,720	1,997	4,671	5,812
Sales and marketing	4,547	5,676	14,808	16,925
General and administrative	4,163	2,647	11,140	12,614
Stock-based compensation resulting from change in control	'	9,582	'	9,582
Impairment and restructuring	8,361	7,537	33,159	7,537
Total operating expenses	18,791	27,439	63,778	52,470
Operating loss	-26,010	-31,685	-81,473	-47,546
Other income and expense	'	'	'	'
Interest income	170	248	625	404
Interest expense	-19	-112	-358	-361
Other income (expense), net	711	73	1,123	228
Loss before income taxes	-25,148	-31,476	-80,083	-47,275
(Provision for) benefit from income taxes	-3,612	-53	-10,372	215
Net loss	-28,760	-31,529	-90,455	-47,060
Other comprehensive income, net of tax:	'	'	'	'
Foreign currency translation adjustment	-2,330	3,597	-147	6,472
Total comprehensive net loss	($31,090)	($27,932)	($90,602)	($40,588)
Net loss per share:	'	'	'	'
Basic	($1.19)	($1.32)	($3.75)	($1.97)
Diluted	($1.19)	($1.32)	($3.75)	($1.97)
Shares used in computing net loss per share:	'	'	'	'
Basic	24,144,874	23,948,428	24,106,495	23,847,413
Diluted	24,144,874	23,948,428	24,106,495	23,847,413

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities	'	'
Net loss	($90,455)	($47,060)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:	'	'
Depreciation and amortization	39,264	44,027
Deferred taxes	8,130	-2,908
Stock-based compensation expense	2,547	13,009
Income tax benefit related to stock option exercises	-57	-29
Asset impairments	18,439	7,537
Gain on disposal of property, plant and equipment	-1,566	-1,661
Changes in operating assets and liabilities:	'	'
Accounts receivable	37,824	71,005
Inventories	43,270	55,045
Other current assets	2,693	5,133
Other assets	-369	-34
Accounts payable	-61,984	-62,797
Accrued liabilities	-2,387	-10,918
Income taxes	-3,209	-1,931
Other liabilities	6,287	1,020
Net cash (used in) provided by operating activities	-1,573	69,438
Cash flows from investing activities	'	'
Purchases of property and equipment	-14,000	-35,945
Proceeds from sale of equipment and assets held for sale	3,368	2,360
Change in restricted cash	-520	'
Government grants received	4,151	'
Net cash used in investing activities	-7,001	-33,585
Cash flows from financing activities	'	'
Income tax benefit related to stock option exercises	57	29
Tax withholdings for net share settlement of equity awards	-40	-2,762
Proceeds from exercise of stock options	813	608
Borrowings from lines of credit	20,000	'
Repurchase of common stock	'	-1,617
Net cash provided by (used in) financing activities	20,830	-3,742
Effect of exchange rate changes on cash	34	-338
Net increase in cash	12,290	31,773
Cash and cash equivalents at beginning of period	105,150	82,322
Cash and cash equivalents at end of period	117,440	114,095
Non-cash investing activities	'	'
Purchases of property and equipment	$4,525	$3,892

Description_of_Business

Description of Business	9 Months Ended
	Jun. 30, 2014
Description of Business	'
	1. Description of Business
	Multi-Fineline Electronix, Inc. (“MFLEX” or the “Company”) was incorporated in 1984 in the State of California and reincorporated in the State of Delaware in June 2004. The Company is primarily engaged in the engineering, design and manufacture of flexible printed circuit boards along with related component assemblies.
	United Engineers Limited (“UEL”) and its wholly owned subsidiary, UE Centennial Venture Pte. Ltd (“UECV”, and together with UEL, “UE”), through its affiliates and subsidiaries, beneficially owned approximately 61% and 62% of the Company’s outstanding common stock as of June 30, 2014 and September 30, 2013, respectively. This beneficial ownership of the Company’s common stock by UE provides these entities with control over the outcome of stockholder votes at the Company, except with respect to certain related-party transactions with UE or its subsidiaries, including WBL Corporation Limited (“WBL”), which require a separate vote of the non-UE stockholders.

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Jun. 30, 2014
Basis of Presentation	'
	2. Basis of Presentation
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company has two wholly owned subsidiaries located in China: MFLEX Suzhou Co., Ltd., (“MFC”) and MFLEX Chengdu Co., Ltd. (“MFLEX Chengdu”); one located in the Cayman Islands: M-Flex Cayman Islands, Inc. (“MFCI”); one located in Singapore: Multi-Fineline Electronix Singapore Pte. Ltd. (“MFLEX Singapore”); one located in Malaysia: Multi-Fineline Electronix Malaysia Sdn. Bhd. (“MFM”); one located in Cambridge, England: MFLEX UK Limited (“MFE”); one located in Korea: MFLEX Korea, Ltd. (“MKR”); and one located in the Netherlands: MFLEX B.V. (“MNE”). In 2010, the Company merged its subsidiary, Multi-Fineline Electronix (Suzhou) Co., Ltd (“MFC1”) into MFC; however, the Company is still in the process of deregistering MFC1. All significant intercompany transactions and balances have been eliminated in consolidation.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s 2013 Annual Report on Form 10-K. The financial information presented in the accompanying statements reflects all adjustments that are, in the opinion of management, necessary for a fair statement of the periods indicated. All such adjustments are of a normal recurring nature. The year-end condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. Operating results for the three and nine months ended June 30, 2014 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2014. Unless otherwise indicated, the financial information in these notes is presented in thousands (except per share amounts).
	Recently Issued Accounting Pronouncements Not Yet Adopted
	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which requires a reporting entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance in this ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. This standard will be effective for the Company beginning January 1, 2017. The Company is currently evaluating the impact of its pending adoption of this guidance on its financial position, results of operations and cash flows.
	Fair Value Measurements
	The carrying amounts of certain of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximated fair value due to their short maturities. For recognition purposes, on a recurring basis, the Company’s assets and liabilities related to money market funds and derivative financial instruments are measured at fair value at the end of each reporting period. The fair value of the Company’s money market funds were measured using Level 1 fair value inputs and the fair value of the Company’s derivative assets and liabilities were measured using Level 2 fair value inputs, which consisted of observable market-based inputs of foreign currency spot and forward rates quoted by major financial institutions.
	The Company’s assets and liabilities measured at fair value on a recurring basis subject to the disclosure requirements as defined under the FASB authoritative accounting guidance were as follows:
		Fair Value Measurements of Assets and Liabilities
		on a Recurring Basis as of
		30-Jun-14
		Level 1				Level 2			Level 3
	Money market funds (cash and cash equivalents)	$	17,173			$	-		$	-
	Forward contracts (accrued liabilities)		-				61			-
		$	17,173			$	61		$	-
		Fair Value Measurements of Assets and Liabilities
		on a Recurring Basis as of
		September 30, 2013
		Level 1				Level 2			Level 3
	Money market funds (cash and cash equivalents)	$	14,141			$	-		$	-
	Forward contracts (other current assets)		-				179			-
	Forward contracts (accrued liabilities)		-				(34	)		-
		$	14,141			$	145		$	-
	As of June 30, 2014, assets held for sale were measured at fair value on a non-recurring basis. Based on the relevant FASB guidance, the carrying value of assets held for sale was written down to $7,360 after recording an impairment charge of $6,890 during the three months ended June 30, 2014 (refer to Note 8). The fair value of the assets was determined using Level 3 unobservable inputs not corroborated by market data, consisting of third-party offers for assets held for sale. Below is a summary of the Company’s assets measured at fair value on a non-recurring basis as of June 30, 2014:
		Fair Value Measurements of Assets
		on a Non-Recurring Basis as of
		30-Jun-14
		Level 1		Level 2		Level 3
	Building and equipment (assets held for sale)	$	—	$	—	$	7,360
		$	—	$	—	$	7,360
	No assets or liabilities were measured at fair value on a non-recurring basis as of September 30, 2013.
	Inventories
	Inventories, net of applicable write-downs, were composed of the following:
		June 30,				September 30,
		2014				2013
	Raw materials and supplies	$	13,109			$	27,080
	Work-in-progress		14,275				20,965
	Finished goods		16,046				38,808
		$	43,430			$	86,853
	Restricted Cash
	As of June 30, 2014, the Company held $520 of cash restricted due to customs deposit requirements, which was segregated from cash and cash equivalents and included within other current assets. The restriction is expected to cease within twelve months.
	Property, Plant and Equipment
	Property, plant and equipment, net, were composed of the following:
		June 30,				September 30,
		2014				2013
	Building	$	52,592			$	68,679
	Machinery and equipment		338,535				406,010
	Computers and capitalized software		13,119				13,014
	Leasehold improvements		10,611				14,145
	Construction-in-progress		4,953				5,307
		$	419,810			$	507,155
	Accumulated depreciation and amortization		(236,093	)			(263,099	)
		$	183,717			$	244,056
	Accrued Liabilities
	Accrued liabilities were composed of the following:
		June 30,				September 30,
		2014				2013
	Wages and compensation	$	10,017			$	16,822
	Restructuring expenses¹		5,408				-
	Other accrued expenses		13,811				14,637
		$	29,236			$	31,459
	1	Refer to Note 8 for further information on the Company’s impairment and restructuring activities during the three and nine months ended June 30, 2014.
Product Warranty Accrual
Changes in the product warranty accrual for the three months ended June 30, 2014 and 2013 were as follows:
	Balance at				Warranty			Provision for			Balance at
	April 1				Expenditures			Estimated			30-Jun
								Warranty Cost
Fiscal 2014	$	1,814			$	(1,860	)	$	902		$	856
Fiscal 2013	$	223			$	(1,426	)	$	1,959		$	756
Changes in the product warranty accrual for the nine months ended June 30, 2014 and 2013 were as follows:
	Balance at				Warranty			Provision for			Balance at
	October 1				Expenditures			Estimated			30-Jun
								Warranty Cost
Fiscal 2014	$	1,076			$	(4,106	)	$	3,886		$	856
Fiscal 2013	$	346			$	(2,252	)	$	2,662		$	756
Net Income Per Share—Basic and Diluted
The following table presents a reconciliation of basic and diluted shares for the three and nine months ended June 30, 2014 and 2013:
	Three Months Ended							Nine Months Ended
	June 30,							June 30,
	2014				2013			2014			2013
Basic weighted-average number of common shares outstanding		24,144,874				23,948,428			24,106,495			23,847,413
Dilutive effect of potential common shares		-				-			-			-
Diluted weighted-average number of common and potential		24,144,874				23,948,428			24,106,495			23,847,413
common shares outstanding
Potential common shares excluded from the per share		931,932				938,850			881,392			982,851
computations as the effect of their inclusion would not
be dilutive
Commitments and Contingencies
Litigation
The Company is involved in litigation from time to time in the ordinary course of business. Management does not believe the outcome of any currently pending matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows.
Other Commitments
The Company has outstanding purchase and other commitments, which exclude amounts already recorded on the Condensed Consolidated Balance Sheets. The outstanding purchase commitments to acquire capital assets and other materials and services totaled $10,588 and $6,454 as of June 30, 2014 and September 30, 2013, respectively.
Pursuant to the laws applicable to the People’s Republic of China’s Foreign Investment Enterprises, the Company’s two wholly owned subsidiaries in China, MFC and MFLEX Chengdu, are restricted from paying cash dividends on 10% of after-tax statutory profit, subject to certain cumulative limits. These restrictions as of June 30, 2014 and September 30, 2013 were $19,823 and $19,838, respectively.
Significant Concentrations
The Company’s net sales into its largest industry sectors, as a percentage of total net sales, are presented below:
	Three Months Ended							Nine Months Ended
	June 30,							June 30,
	2014				2013			2014			2013
Smartphones		65	%			78	%		71	%		69	%
Tablets		17	%			13	%		15	%		23	%
Consumer electronics		6	%			8	%		7	%		7	%

Lines_of_Credit

Lines of Credit	9 Months Ended
	Jun. 30, 2014
Lines of Credit	'
	3. Lines of Credit
	During July 2013, MFC entered into a Line of General Credit Agreement (the “MFC Credit Line”) with Agricultural Bank of China, Suzhou Wuzhong Sub-branch (“ABC”), providing for a line of credit to MFC in an amount of 200,000 Chinese Renminbi (“RMB”) ($32,506 at June 30, 2014). The MFC Credit Line became effective on July 31, 2013 and will mature on July 30, 2016. At June 30, 2014, the Company had $20,000 outstanding under the MFC Credit Line at an interest rate of 3.1% and with a maturity date in August 2014.
	During May 2013, MFC entered into a Line of Credit Agreement (the “CCB Credit Line”) with China Construction Bank, Suzhou Industry Park Sub-Branch (“CCB”), which provides for a borrowing facility for 300,000 RMB ($48,758 at June 30, 2014). The CCB Credit Line will mature on May 5, 2016.
	During March 2013, MFLEX Chengdu entered into a Line of Credit Agreement (the “MCH Credit Line”) with Bank of China Co., Ltd. Chengdu Development West Zone Sub-Branch (“BC”), providing for a line of credit to MFLEX Chengdu in an amount of $11,000. The MCH Credit Line matured on February 5, 2014.
	During January 2012, MFLEX Singapore entered into a Facility Agreement (the “Facility Agreement”) with JPMorgan Chase Bank, N.A., Singapore Branch (“JPM”), as mandated lead arranger, the financial institutions from time to time party thereto, as lenders, and JPMorgan Chase Bank, N.A. acting through its Hong Kong Branch, as facility agent and as security agent. The Facility Agreement provided for a three-year, revolving credit facility, under which MFLEX Singapore may obtain loans and other financial accommodations in an aggregate principal amount of up to $50,000. As of December 31, 2013, the Company was not in compliance with one of the financial covenants under the Facility Agreement with JPM due to its trailing twelve-month net losses. No amounts were outstanding under the Facility Agreement with JPM as of December 31, 2013. Effective February 5, 2014, the Company terminated the Facility Agreement.
	A summary of the lines of credit is as follows:
		Amounts Available at				Amounts Outstanding at
		June 30,		September 30,		June 30,		September 30,
		2014		2013		2014		2013
	Line of credit (ABC)	$	12,506	$	32,531	$	20,000	$	-
	Line of credit (CCB)		48,758		48,796		-		-
	Line of credit (BC)		-		11,000		-		-
	Line of credit (JPM)		-		50,000		-		-
		$	61,264	$	142,327	$	20,000	$	-
	On August 6, 2014, the Company, as guarantor, and MFLEX Singapore, as borrower, entered into a Loan and Security Agreement with certain financial institutions, as lenders, and Bank of America, N.A., as agent, providing for a senior revolving credit facility in an amount up to $30,000. Refer to Note 9 for details.
	As of June 30, 2014, the Company was in compliance with all applicable financial covenants.

Segment_Information

Segment Information	9 Months Ended
	Jun. 30, 2014
Segment Information	'
	4. Segment Information
	Based on the evaluation of the Company’s internal financial information, management believes that the Company operates in one reportable segment. The Company is primarily engaged in the engineering, design and manufacture of flexible circuit boards along with related component assemblies. For the periods presented, the Company operated in four geographical areas: United States, China, Singapore and Other (which includes Malaysia, Korea and the United Kingdom). Net sales are presented based on the country in which the sales originate, which is where the legal entity is domiciled. The financial results of the Company’s geographic segments are presented on a basis consistent with the condensed consolidated financial statements. Segment net sales and assets amounts include intra-company product sales transactions and subsidiary investment amounts, respectively, which are offset in the eliminations line.
	Financial information by geographic segment is as follows:
		Three Months Ended						Nine Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Net sales
	United States	$	4,578		$	2,861		$	13,207		$	8,716
	China		123,560			152,653			461,576			593,813
	Singapore		107,797			128,972			396,061			583,659
	Other		13,105			1,121			18,058			1,585
	Eliminations		(118,236	)		(149,541	)		(428,633	)		(588,383	)
	Total	$	130,804		$	136,066		$	460,269		$	599,390
	Operating (loss) income
	United States	$	(2,229	)	$	(6,002	)	$	(5,952	)	$	(10,196	)
	China		(3,213	)		(8,953	)		(11,774	)		(10,951	)
	Singapore		(19,921	)		(11,757	)		(62,533	)		(23,218	)
	Other		(149	)		(4,996	)		(1,804	)		(6,530	)
	Eliminations		(498	)		23			590			3,349
	Total	$	(26,010	)	$	(31,685	)	$	(81,473	)	$	(47,546	)
	Depreciation and amortization
	United States	$	315		$	544		$	989		$	1,841
	China		12,348			28,265			38,066			41,967
	Singapore		27			35			93			94
	Other		66			40			116			125
	Total	$	12,756		$	28,884		$	39,264		$	44,027
		June 30,			September 30,
		2014			2013
	Total assets
	United States	$	141,457		$	136,299
	China		322,796			403,824
	Singapore		242,154			295,714
	Other		5,908			2,022
	Eliminations		(232,627	)		(227,645	)
	Total	$	479,688		$	610,214

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Jun. 30, 2014
Stock-Based Compensation	'
	5. Stock-Based Compensation
	2014	Equity Incentive Plan
	At the Company’s annual meeting of stockholders on March 5, 2014, the stockholders approved the Company’s 2014 Equity Incentive Plan (the “2014 Plan”). Upon stockholder approval of the 2014 Plan, the Company’s 2004 Stock Incentive Plan, as amended and restated to date (the “2004 Plan”) was terminated. Under the 2014 Plan, the Company is authorized to issue up to 1,639,279 shares, increased by not more than 2,062,007 shares comprised of the aggregate number of shares of stock that remain available for the future grant of awards under the 2004 Plan immediately prior to its termination and the number of shares subject to any option or other award outstanding under the 2004 Plan that expires or is forfeited for any reason after March 5, 2014.
	Stock Options
	Stock option activity for the nine months ended June 30, 2014 under the Company’s 2004 Plan is summarized as follows:
			Number of				Weighted-				Aggregate				Weighted-
			Shares				Average				Intrinsic				Average
							Exercise				Value				Remaining
							Price								Contractual
															Life
	Stock options outstanding at September 30, 2013			164,652			$	10.98
	Granted			—				—
	Exercised			(81,882	)			10
	Forfeited			—				—
	Expired			(67,770	)			10
	Stock options outstanding and exercisable at June 30, 2014			15,000			$	20.81			$	—				0.7
	Stock options vested and expected to vest at June 30, 2014			15,000			$	20.81			$	—				0.7
	The aggregate intrinsic value of stock options exercised was $147 and $177 during the three and nine months ended June 30, 2014, respectively, and was $6 and $278 during the three and nine months ended June 30, 2013, respectively. Unearned compensation for stock options was zero as of June 30, 2014.
	Service and Performance-Based Restricted Stock Units
	During the three and nine months ended June 30, 2014 and 2013, the Company granted service-based restricted stock units (“RSUs”) under the 2004 Plan and 2014 Plan to certain employees (including executive officers) and directors at no cost to such individual. Each RSU represents one hypothetical share of the Company’s common stock, without voting or dividend rights. The RSUs granted to employees generally vest over a period of three years with one-third vesting on each of the anniversary dates of the grant date. Total compensation cost related to RSUs is determined based on the fair value of the Company’s common stock on the date of grant and is amortized into expense over the vesting period using the straight-line method.
	The Company also grants performance-based RSUs to certain employees (including executive officers) from time to time. For such performance-based RSUs, the Company records stock-based compensation expense based on the grant-date fair value and the probability that the performance metrics will be achieved. Management generally considers the probability that the performance metrics will be achieved to be a 70% chance or greater (“Probability Threshold”). At the end of each reporting period, the Company evaluates the awards to determine if the related performance metrics meet the Probability Threshold. If the Company determines that the vesting of any of the outstanding performance-based RSUs does not meet the Probability Threshold, the stock-based compensation expense related to those performance-based RSUs is reversed in the period in which this determination is made. However, if at a future date conditions have changed and the Probability Threshold is deemed to be met, the previously reversed stock-based compensation expense, as well as all subsequent projected stock-based compensation expense through the date of evaluation, is recognized in the period in which this new determination is made.
	On November 11, 2013, the Company granted 183,292 performance-based RSUs (the “November 2013 Awards”). On December 19, 2013, the Company granted 78,553 performance-based RSUs (the “December 2013 Awards”). Both the November 2013 Awards and the December 2013 Awards vest upon the achievement of defined performance and market objectives pertaining to such grants, with vesting estimated to occur between September 30, 2016 and November 30, 2016.
	Approximately two-fifths of the November 2013 Awards and the December 2013 Awards contained performance conditions whereby the Company recorded stock-based compensation cost based on the grant-date fair value and the probability that the performance metrics will be achieved. At the end of each reporting period, the Company evaluates the probability that the performance-based RSUs will vest. As of June 30, 2014, the Company considers the vesting of the November 2013 Awards and the December 2013 Awards to be probable.
	Approximately three-fifths of the November 2013 Awards and the December 2013 Awards contained both market and performance conditions, whereby the market condition was measured by determining the Company’s total shareholder return (“TSR”) for the three-year period beginning November 30, 2013 through November 30, 2016 versus the TSR of the Nasdaq Total Return Index for the same period, using the three-month average daily closing price of each on November 30, 2013 as compared to November 30, 2016. An award with a market condition is accounted for and measured differently from an award that has only a performance or service condition. The effect of a market condition is reflected in the award’s fair value on the grant date (e.g., a discount may be taken when estimating the fair value of such grant to reflect the market condition). The fair value may be lower than the fair value of an identical award that has only a service or performance condition because those awards will not include a discount on the fair value. All compensation costs for an award that has a market condition will be recognized if the requisite service period is fulfilled, even if the market condition is never satisfied.
	The grant date fair values of the portion of the November 2013 Awards and the December 2013 Awards containing both market and performance conditions were calculated utilizing the following assumptions:
		November 2013			Nasdaq Total Return			December 2013			Nasdaq Total Return
		Awards			Index Benchmark			Awards			Index Benchmark
					Inputs						Inputs
	Expected stock return/ discount rate1		0.65	%		0.65	%		0.7	%		0.7	%
	Dividend yield		—			—			—			—
	Volatility2		40	%		20	%		40	%		20	%
	Grant date		11/30/13			11/30/13			12/19/13			12/19/13
	Three-month average	$	14.6		$	4,194.45		$	14.6		$	4,194.45
	share price3
	Expected vesting period		3.1			N/A			3			N/A
	(in years)
	Correlation		0.48			0.48			0.48			0.48
	Fair value per share	$	8.28			N/A		$	6.7			N/A
	1	The expected stock return/discount rate was based on the yield to maturity of short-term government bonds over the expected term as of the grant date.
	2	Volatilities were calculated as of fiscal year end dates for the Company.
	3	The three-month daily average share price was based on the average of the three-month daily closing price for the Company’s common stock and the Nasdaq Total Return Index as of November 30, 2013.
	RSU activity for the nine months ended June 30, 2014 under the 2004 Plan and 2014 Plan is summarized as follows:
		Number of				Weighted
		Shares				-Average
						Grant-Date
						Fair Value
	Non-vested shares outstanding at September 30, 2013		336,374			$	17.55
	Granted		586,133				11.44
	Vested		(2,445	)			13.88
	Canceled		(69,975	)			14.71
	Non-vested shares outstanding at June 30, 2014		850,087			$	13.58
	RSU details for the three and nine months ended June 30, 2014 and 2013 are summarized as follows:
		Three Months Ended								Nine Months Ended
		June 30,								June 30,
		2014				2013				2014				2013
	Service-based RSUs granted		1,800				126,450				324,288				332,261
	Performance-based RSUs granted		-				24,525				261,845				96,556
	Compensation cost recognized	$	972			$	8,656			$	2,547			$	10,642
	Weighted-average grant-date fair value of non-vested RSUs granted	$	11.98			$	15.03			$	11.44			$	17.07
	Weighted-average grant-date fair value of RSUs vested	$	14.64			$	19.36			$	13.88			$	20.42
	Aggregate intrinsic value of RSUs vested	$	8			$	5,583			$	33			$	8,094
	Unearned compensation as of June 30, 2014 was $6,300 related to non-vested RSUs, which will be recognized into expense over the weighted-average remaining contractual life of the non-vested RSUs of 1.5 years.
	Stock-based Compensation Expense Summary
The following table shows a summary of the stock-based compensation expense by expense type included in the Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended June 30, 2014 and 2013:
	Three Months Ended								Nine Months Ended
	June 30,								June 30,
	2014				2013				2014				2013
Cost of sales	$	71			$	78			$	188			$	344
Research and development		89				103				270				409
Sales and marketing		108				130				360				522
General and administrative		704				568				1,729				2,152
Stock-based compensation resulting from change in control		-				9,582				-				9,582
Total compensation cost	$	972			$	10,461			$	2,547			$	13,009

Income_Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2014
Income Taxes	'
	6. Income Taxes
	As of June 30, 2014, the Company’s liability for income taxes associated with uncertain tax positions increased to $18,250 from $15,425 as of September 30, 2013. The liabilities that would favorably affect the Company’s effective tax rate were $13,054 and $10,517, at June 30, 2014 and September 30, 2013, respectively. As of June 30, 2014, the Company received new information not previously available associated with uncertain tax positions related to prior year intercompany transactions.  After evaluation of such information, the Company changed its judgment on these uncertain tax positions and recorded additional liability in the amount of $2,515 as of June 30, 2014.  The Company anticipates that there will be other changes to the unrecognized tax benefit associated with uncertain tax positions due to the expiration of statutes of limitation, payment of tax on amended returns, audit settlements and other changes in reserves. However, due to the uncertainty regarding the timing of these events, other than the statute of limitation expiration, a current estimate of the range of changes that may occur within the next 12 months cannot be made.
	For the three months ended March 31, 2014, the Company incurred significant losses in one of its entities. In addition, the changes in the Company’s forecasted results indicated a three-year cumulative loss by the fourth quarter of fiscal 2014 for another entity. Evidence such as cumulative losses in recent years represents sufficient negative evidence to require a valuation allowance. As a result, during the three months ended March 31, 2014, the Company recorded a charge of $5,001 to reflect a valuation allowance against the deferred tax assets previously recorded related to these two entities. The Company intends to maintain a valuation allowance on its deferred tax assets until sufficient positive evidence exists to support a reversal. Based on an evaluation of the positive and negative evidence, the Company concluded that no valuation allowances were required for its other entities as of June 30, 2014.
	The Company currently enjoys certain tax incentives for certain of its Asian operations. Certain Asian operations are subject to taxes at a rate lower than the statutory rates and for the three and nine months ended June 30, 2014, the Company realized tax savings for these operations. However, these tax holidays and tax incentives may be challenged, modified or even eliminated by taxing authorities or changes in law. The tax incentives for the Company’s operations in Singapore expired on June 30, 2013.
	The Internal Revenue Service (“IRS”) is currently examining the Company’s income tax returns for fiscal years 2007 through 2010. On August 1, 2012, the Company received a Revenue Agent Report (the “Original Report”) from the IRS relating to its examination of the Company’s income tax returns for fiscal years 2007 and 2008. On February 6, 2013, the IRS withdrew the Original Report and issued a revised Revenue Agent Report (the “Revised Report”). In the Revised Report, the IRS reduced its proposed adjustments. The remaining proposed adjustments would result in $32,363 of additional taxable income for those two years. Management believes there are numerous errors in the Revised Report, does not agree with the proposed adjustments and has contested the proposed adjustments with the IRS Appeals Office. After reviewing the Revised Report, management continues to believe that an adequate provision has been made for all of the Company’s uncertain tax positions.
	The Chinese tax authority is currently auditing the income tax returns of MFC and MFC1 for tax years 2005 through 2011. During fiscal year 2013, the Chinese tax authority raised questions related to transfer pricing on tangible goods sold by the Company to related parties. The questions primarily related to the transfer pricing methodology and the selection of comparable companies. Discussions with the Chinese tax authority surrounding this issue are ongoing. In the event that the audit results in proposed assessment by the Chinese tax authority, the Company may be required to remit the assessment regardless of whether the Company contests the proposed adjustments. Management believes that an adequate provision has been made related to this audit.
	The outcome of these tax audits cannot be predicted with certainty. If any issues raised in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, then the Company could be required to adjust its provision for income tax in the period such resolution occurs. Any significant adjustments from the tax authorities could have a material adverse effect on the Company’s results of operations, cash flows and financial position if not resolved favorably.

Derivative_Financial_Instrumen

Derivative Financial Instruments	9 Months Ended
	Jun. 30, 2014
Derivative Financial Instruments	'
	7. Derivative Financial Instruments
	Foreign Currency Forward Contracts
	The Company transacts business in various foreign countries and is therefore exposed to gains and losses resulting from fluctuations in foreign currency exchange rates relating to purchases, obligations, and monetary assets and liabilities that are denominated in currencies other than the Company’s reporting currency. The Company has established foreign currency risk management programs to attempt to protect against short-term volatility in the value of non-U.S. dollar denominated monetary assets and liabilities, and of future cash flows caused by changes in foreign currency exchange rates. As a result, from time to time, the Company enters into foreign currency forward contracts to hedge its aforementioned currency exposures.
	The Company accounts for all of its derivative instruments in accordance with the relevant FASB authoritative accounting guidance for derivatives and hedges. The guidance requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the Condensed Consolidated Balance Sheets.
	As of June 30, 2014, the aggregate notional amount of the Company’s outstanding foreign currency forward contracts is summarized below:
	Currency	Buy/		Foreign		Notional
		Sell		Currency		Contract
				Amount		Value in
						USD
	Foreign currency non-hedge derivatives:
	RMB		Buy	¥	61,227	$	10,000
	The changes in fair value of the Company’s derivative instruments are recognized into earnings during the period of change as other income (expense), net in the Condensed Consolidated Statements of Comprehensive Income. The Company recognized net gains of $201 and $71 during the three and nine months ended June 30, 2014 and $530 and $480 during the three and nine months ended June 30, 2013, respectively, related to derivative financial instruments.

Impairment_and_Restructuring

Impairment and Restructuring	9 Months Ended
	Jun. 30, 2014
Impairment and Restructuring	'
	8. Impairment and Restructuring
	During the three months ended March 31, 2014, following a full review of its manufacturing footprint and in an effort to realign its manufacturing capacity and costs with expected net sales, the Company initiated its plan to consolidate its production facilities to reduce the total manufacturing floor space by approximately one-third (the “Restructuring”). As part of the Restructuring, MFLEX Chengdu, along with two satellite manufacturing facilities in Suzhou, China, will be consolidated into the Company’s two main manufacturing plants under MFC in Suzhou. In addition, as part of the Restructuring, the Company expects to close MFE located in Cambridge, United Kingdom and realign headcount at its other locations.
	The Company’s manufacturing facility in Chengdu, China ceased operations and met the criteria to be classified as assets held for sale per the relevant authoritative FASB guidance as of March 31, 2014. In addition, machinery and equipment at the Chengdu location and certain machinery and equipment and other fixed assets located at facilities in Suzhou, China ceased use and met the held for sale criteria as of March 31, 2014.
	During the three months ended June 30, 2014, certain machinery and equipment and other property, plant and equipment located at facilities in Suzhou, China ceased use and met the held for sale criteria as of June 30, 2014. Certain assets that the Company plans to dispose of as part of the Restructuring at the Company’s satellite facilities in Suzhou and the United Kingdom continue to meet the held for use criteria as of June 30, 2014.
	As a result of the Restructuring, the Company recorded the following impairment and restructuring charges for the three and nine months ended June 30, 2014:
		Three Months		Nine Months
		Ended June 30, 2014		Ended June 30, 2014
	Asset impairments	$	6,890	$	18,439
	One-time termination benefits		972		9,636
	Other costs		499		5,084
	Impairment and restructuring	$	8,361	$	33,159
	As the Company continues to execute the Restructuring, the Company may incur additional long-lived asset impairments and restructuring charges required for assets that will meet the held for sale criteria in future periods, one-time termination benefits for additional potential terminated employees and other charges, in the fourth quarter of fiscal 2014. Total charges in connection with the Restructuring are expected to be at the low end of the range of $40,000 to $60,000 previously disclosed.
	Long-Lived Asset Impairment
	Based on the Company’s Restructuring plan, the Company determined that a triggering event to test its long-lived assets for recoverability existed during the second and third quarters of fiscal 2014. The Company’s long-lived assets consisted primarily of property, plant and equipment and other assets.
	Assets Held For Use
	For assets classified as held for use, consisting of all property and equipment not held for sale, the Company compared its calculation of the undiscounted cash flows to the carrying value of the assets and concluded that no instances of impairment were identified as of June 30, 2014. As the Company continues to execute the Restructuring, it will monitor its forecasted undiscounted cash flows in order to test held for use assets.
	Assets Held For Sale
	For assets classified as held for sale, consisting of the Company’s manufacturing facility in Chengdu and other property, plant and equipment in Chengdu and Suzhou, China, the Company compared the estimated fair value less costs to sell to the carrying value of the assets. If the estimated fair value less costs to sell exceeded the carrying amount, no impairment expense was recorded. However, if the estimated fair value less costs to sell was less than the carrying amount, an impairment expense of the difference was recorded. As a result, the Company concluded that certain assets held for sale were impaired, and pre-tax impairment charges of $6,890 were recorded during the three months ended June 30, 2014 (of which $719 was related to buildings and leasehold improvements, $6,100 was related to machinery and equipment and $71 was related to other property, plant and equipment).
	During the nine months ended June 30, 2014, pre-tax impairment charges for assets held for sale of $18,439 were recorded (of which $9,860 was related to land use rights, building and leasehold improvements, $8,416 was related to machinery and equipment and $163 was related to other property, plant and equipment).
	Other Restructuring-related Costs
	A pre-tax restructuring charge of $1,471 was recorded during the three months ended June 30, 2014, which included $972 of one-time termination benefits, $(400) of contract termination cost adjustment and $899 of other costs.
	A pre-tax restructuring charge of $14,720 was recorded during the nine months ended June 30, 2014, which included $9,636 of one-time termination benefits, $803 of contract termination costs and $4,281 of other costs (of which $198 was non-cash).
	The following table reflects the movement activity of the restructuring reserve for the nine months ended June 30, 2014:
			One-Time Termination Benefits			Contract Termination Costs		Other Costs		Total Accrued Restructuring
	Accrued at September 30, 2013	$	—		$	—	$	—	$	—
	Restructuring additions		9,636			803		4,083		14,522
	Adjustment/foreign exchange effect		92			—		—		92
	Amount paid		-8,370			-797		-39		-9,206
	Accrued at June 30, 2014	$	1,358		$	6	$	4,044	$	5,408

Subsequent_Events

Subsequent Events	9 Months Ended
	Jun. 30, 2014
Subsequent Events	'
	9. Subsequent Events
	On August 6, 2014, the Company, as guarantor, and MFLEX Singapore, as borrower, entered into a Loan and Security Agreement with certain financial institutions, as lenders, and Bank of America, N.A., as agent, providing for a senior revolving credit facility in an amount up to $30,000. The credit facility has a three-year term, and availability under the credit facility is calculated based on a formula which takes into account multiple factors, including the accounts receivable of borrower, the geographic location of borrower’s customer, and whether the customer’s receivable is insured by a third party. Amounts outstanding will bear interest at either: (1) a rate equal to LIBOR or SIBOR, plus an applicable margin, which ranges from 125 to 275 basis points, or (2) a defined base rate plus an applicable margin ranging from 75 to 275 basis points. In either case, the applicable margin is based on the fixed charge coverage ratio of the Company and its subsidiaries, measured on a consolidated basis.
	On August 4, 2014, the Board of Directors of the Company approved to change the Company’s fiscal year end from September 30 to December 31. The Company intends to file an Annual Report on Form 10-K for the period ending September 30, 2014 and a transitional report on Form 10-K for the three-month period ending December 31, 2014.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Jun. 30, 2014
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company has two wholly owned subsidiaries located in China: MFLEX Suzhou Co., Ltd., (“MFC”) and MFLEX Chengdu Co., Ltd. (“MFLEX Chengdu”); one located in the Cayman Islands: M-Flex Cayman Islands, Inc. (“MFCI”); one located in Singapore: Multi-Fineline Electronix Singapore Pte. Ltd. (“MFLEX Singapore”); one located in Malaysia: Multi-Fineline Electronix Malaysia Sdn. Bhd. (“MFM”); one located in Cambridge, England: MFLEX UK Limited (“MFE”); one located in Korea: MFLEX Korea, Ltd. (“MKR”); and one located in the Netherlands: MFLEX B.V. (“MNE”). In 2010, the Company merged its subsidiary, Multi-Fineline Electronix (Suzhou) Co., Ltd (“MFC1”) into MFC; however, the Company is still in the process of deregistering MFC1. All significant intercompany transactions and balances have been eliminated in consolidation.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes contained in the Company’s 2013 Annual Report on Form 10-K. The financial information presented in the accompanying statements reflects all adjustments that are, in the opinion of management, necessary for a fair statement of the periods indicated. All such adjustments are of a normal recurring nature. The year-end condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. Operating results for the three and nine months ended June 30, 2014 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2014. Unless otherwise indicated, the financial information in these notes is presented in thousands (except per share amounts).
Recently Issued Accounting Pronouncements Not Yet Adopted	'
	Recently Issued Accounting Pronouncements Not Yet Adopted
	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which requires a reporting entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance in this ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. This standard will be effective for the Company beginning January 1, 2017. The Company is currently evaluating the impact of its pending adoption of this guidance on its financial position, results of operations and cash flows.
Fair Value Measurements	'
	Fair Value Measurements
	The carrying amounts of certain of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximated fair value due to their short maturities. For recognition purposes, on a recurring basis, the Company’s assets and liabilities related to money market funds and derivative financial instruments are measured at fair value at the end of each reporting period. The fair value of the Company’s money market funds were measured using Level 1 fair value inputs and the fair value of the Company’s derivative assets and liabilities were measured using Level 2 fair value inputs, which consisted of observable market-based inputs of foreign currency spot and forward rates quoted by major financial institutions.
	The Company’s assets and liabilities measured at fair value on a recurring basis subject to the disclosure requirements as defined under the FASB authoritative accounting guidance were as follows:
		Fair Value Measurements of Assets and Liabilities
		on a Recurring Basis as of
		30-Jun-14
		Level 1				Level 2			Level 3
	Money market funds (cash and cash equivalents)	$	17,173			$	-		$	-
	Forward contracts (accrued liabilities)		-				61			-
		$	17,173			$	61		$	-
		Fair Value Measurements of Assets and Liabilities
		on a Recurring Basis as of
		September 30, 2013
		Level 1				Level 2			Level 3
	Money market funds (cash and cash equivalents)	$	14,141			$	-		$	-
	Forward contracts (other current assets)		-				179			-
	Forward contracts (accrued liabilities)		-				(34	)		-
		$	14,141			$	145		$	-
	As of June 30, 2014, assets held for sale were measured at fair value on a non-recurring basis. Based on the relevant FASB guidance, the carrying value of assets held for sale was written down to $7,360 after recording an impairment charge of $6,890 during the three months ended June 30, 2014 (refer to Note 8). The fair value of the assets was determined using Level 3 unobservable inputs not corroborated by market data, consisting of third-party offers for assets held for sale. Below is a summary of the Company’s assets measured at fair value on a non-recurring basis as of June 30, 2014:
		Fair Value Measurements of Assets
		on a Non-Recurring Basis as of
		30-Jun-14
		Level 1		Level 2		Level 3
	Building and equipment (assets held for sale)	$	—	$	—	$	7,360
		$	—	$	—	$	7,360
	No assets or liabilities were measured at fair value on a non-recurring basis as of September 30, 2013.
Inventories	'
	Inventories
	Inventories, net of applicable write-downs, were composed of the following:
		June 30,				September 30,
		2014				2013
	Raw materials and supplies	$	13,109			$	27,080
	Work-in-progress		14,275				20,965
	Finished goods		16,046				38,808
		$	43,430			$	86,853
Restricted Cash	'
	Restricted Cash
	As of June 30, 2014, the Company held $520 of cash restricted due to customs deposit requirements, which was segregated from cash and cash equivalents and included within other current assets. The restriction is expected to cease within twelve months.
Property, Plant and Equipment	'
	Property, Plant and Equipment
	Property, plant and equipment, net, were composed of the following:
		June 30,				September 30,
		2014				2013
	Building	$	52,592			$	68,679
	Machinery and equipment		338,535				406,010
	Computers and capitalized software		13,119				13,014
	Leasehold improvements		10,611				14,145
	Construction-in-progress		4,953				5,307
		$	419,810			$	507,155
	Accumulated depreciation and amortization		(236,093	)			(263,099	)
		$	183,717			$	244,056
Accrued Liabilities	'
	Accrued Liabilities
	Accrued liabilities were composed of the following:
		June 30,				September 30,
		2014				2013
	Wages and compensation	$	10,017			$	16,822
	Restructuring expenses¹		5,408				-
	Other accrued expenses		13,811				14,637
		$	29,236			$	31,459
	1	Refer to Note 8 for further information on the Company’s impairment and restructuring activities during the three and nine months ended June 30, 2014.
Product Warranty Accrual	'
	Product Warranty Accrual
	Changes in the product warranty accrual for the three months ended June 30, 2014 and 2013 were as follows:
		Balance at				Warranty			Provision for			Balance at
		April 1				Expenditures			Estimated			30-Jun
									Warranty Cost
	Fiscal 2014	$	1,814			$	(1,860	)	$	902		$	856
	Fiscal 2013	$	223			$	(1,426	)	$	1,959		$	756
	Changes in the product warranty accrual for the nine months ended June 30, 2014 and 2013 were as follows:
		Balance at				Warranty			Provision for			Balance at
		October 1				Expenditures			Estimated			30-Jun
									Warranty Cost
	Fiscal 2014	$	1,076			$	(4,106	)	$	3,886		$	856
	Fiscal 2013	$	346			$	(2,252	)	$	2,662		$	756
Net Income Per Share-Basic and Diluted	'
	Net Income Per Share—Basic and Diluted
	The following table presents a reconciliation of basic and diluted shares for the three and nine months ended June 30, 2014 and 2013:
		Three Months Ended							Nine Months Ended
		June 30,							June 30,
		2014				2013			2014			2013
	Basic weighted-average number of common shares outstanding		24,144,874				23,948,428			24,106,495			23,847,413
	Dilutive effect of potential common shares		-				-			-			-
	Diluted weighted-average number of common and potential		24,144,874				23,948,428			24,106,495			23,847,413
	common shares outstanding
	Potential common shares excluded from the per share		931,932				938,850			881,392			982,851
	computations as the effect of their inclusion would not
	be dilutive
Commitments and Contingencies	'
	Commitments and Contingencies
	Litigation
	The Company is involved in litigation from time to time in the ordinary course of business. Management does not believe the outcome of any currently pending matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows.
	Other Commitments
	The Company has outstanding purchase and other commitments, which exclude amounts already recorded on the Condensed Consolidated Balance Sheets. The outstanding purchase commitments to acquire capital assets and other materials and services totaled $10,588 and $6,454 as of June 30, 2014 and September 30, 2013, respectively.
	Pursuant to the laws applicable to the People’s Republic of China’s Foreign Investment Enterprises, the Company’s two wholly owned subsidiaries in China, MFC and MFLEX Chengdu, are restricted from paying cash dividends on 10% of after-tax statutory profit, subject to certain cumulative limits. These restrictions as of June 30, 2014 and September 30, 2013 were $19,823 and $19,838, respectively.
Significant Concentrations	'
	Significant Concentrations
	The Company’s net sales into its largest industry sectors, as a percentage of total net sales, are presented below:
		Three Months Ended							Nine Months Ended
		June 30,							June 30,
		2014				2013			2014			2013
	Smartphones		65	%			78	%		71	%		69	%
	Tablets		17	%			13	%		15	%		23	%
	Consumer electronics		6	%			8	%		7	%		7	%

Basis_of_Presentation_Tables

Basis of Presentation (Tables)	9 Months Ended
	Jun. 30, 2014
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	'
	The Company’s assets and liabilities measured at fair value on a recurring basis subject to the disclosure requirements as defined under the FASB authoritative accounting guidance were as follows:
		Fair Value Measurements of Assets and Liabilities
		on a Recurring Basis as of
		30-Jun-14
		Level 1				Level 2			Level 3
	Money market funds (cash and cash equivalents)	$	17,173			$	-		$	-
	Forward contracts (accrued liabilities)		-				61			-
		$	17,173			$	61		$	-
		Fair Value Measurements of Assets and Liabilities
		on a Recurring Basis as of
		September 30, 2013
		Level 1				Level 2			Level 3
	Money market funds (cash and cash equivalents)	$	14,141			$	-		$	-
	Forward contracts (other current assets)		-				179			-
	Forward contracts (accrued liabilities)		-				(34	)		-
		$	14,141			$	145		$	-
Schedule of Assets Held For Sale Measured at Fair Value on Nonrecurring Basis	'
	Below is a summary of the Company’s assets measured at fair value on a non-recurring basis as of June 30, 2014:
		Fair Value Measurements of Assets
		on a Non-Recurring Basis as of
		30-Jun-14
		Level 1		Level 2		Level 3
	Building and equipment (assets held for sale)	$	—	$	—	$	7,360
		$	—	$	—	$	7,360
Components of Inventories, Net of Applicable Write-Downs	'
	Inventories, net of applicable write-downs, were composed of the following:
		June 30,				September 30,
		2014				2013
	Raw materials and supplies	$	13,109			$	27,080
	Work-in-progress		14,275				20,965
	Finished goods		16,046				38,808
		$	43,430			$	86,853
Components of Property, Plant and Equipment	'
	Property, plant and equipment, net, were composed of the following:
		June 30,				September 30,
		2014				2013
	Building	$	52,592			$	68,679
	Machinery and equipment		338,535				406,010
	Computers and capitalized software		13,119				13,014
	Leasehold improvements		10,611				14,145
	Construction-in-progress		4,953				5,307
		$	419,810			$	507,155
	Accumulated depreciation and amortization		(236,093	)			(263,099	)
		$	183,717			$	244,056
Schedule of Accrued Liabilities	'
	Accrued liabilities were composed of the following:
		June 30,				September 30,
		2014				2013
	Wages and compensation	$	10,017			$	16,822
	Restructuring expenses¹		5,408				-
	Other accrued expenses		13,811				14,637
		$	29,236			$	31,459
	1	Refer to Note 8 for further information on the Company’s impairment and restructuring activities during the three and nine months ended June 30, 2014.
Changes in the Product Warranty Accrual	'
	Changes in the product warranty accrual for the three months ended June 30, 2014 and 2013 were as follows:
		Balance at				Warranty			Provision for			Balance at
		April 1				Expenditures			Estimated			30-Jun
									Warranty Cost
	Fiscal 2014	$	1,814			$	(1,860	)	$	902		$	856
	Fiscal 2013	$	223			$	(1,426	)	$	1,959		$	756
	Changes in the product warranty accrual for the nine months ended June 30, 2014 and 2013 were as follows:
		Balance at				Warranty			Provision for			Balance at
		October 1				Expenditures			Estimated			30-Jun
									Warranty Cost
	Fiscal 2014	$	1,076			$	(4,106	)	$	3,886		$	856
	Fiscal 2013	$	346			$	(2,252	)	$	2,662		$	756
Reconciliation of Basic and Diluted Shares	'
	The following table presents a reconciliation of basic and diluted shares for the three and nine months ended June 30, 2014 and 2013:
		Three Months Ended							Nine Months Ended
		June 30,							June 30,
		2014				2013			2014			2013
	Basic weighted-average number of common shares outstanding		24,144,874				23,948,428			24,106,495			23,847,413
	Dilutive effect of potential common shares		-				-			-			-
	Diluted weighted-average number of common and potential		24,144,874				23,948,428			24,106,495			23,847,413
	common shares outstanding
	Potential common shares excluded from the per share		931,932				938,850			881,392			982,851
	computations as the effect of their inclusion would not
	be dilutive
Company's Sales into its Largest Industry Sectors	'
	The Company’s net sales into its largest industry sectors, as a percentage of total net sales, are presented below:
		Three Months Ended							Nine Months Ended
		June 30,							June 30,
		2014				2013			2014			2013
	Smartphones		65	%			78	%		71	%		69	%
	Tablets		17	%			13	%		15	%		23	%
	Consumer electronics		6	%			8	%		7	%		7	%

Lines_of_Credit_Tables

Lines of Credit (Tables)	9 Months Ended
	Jun. 30, 2014
Summary of the Lines of Credit	'
	A summary of the lines of credit is as follows:
		Amounts Available at				Amounts Outstanding at
		June 30,		September 30,		June 30,		September 30,
		2014		2013		2014		2013
	Line of credit (ABC)	$	12,506	$	32,531	$	20,000	$	-
	Line of credit (CCB)		48,758		48,796		-		-
	Line of credit (BC)		-		11,000		-		-
	Line of credit (JPM)		-		50,000		-		-
		$	61,264	$	142,327	$	20,000	$	-

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2014
Financial Information by Geographic Segment	'
	Financial information by geographic segment is as follows:
		Three Months Ended						Nine Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Net sales
	United States	$	4,578		$	2,861		$	13,207		$	8,716
	China		123,560			152,653			461,576			593,813
	Singapore		107,797			128,972			396,061			583,659
	Other		13,105			1,121			18,058			1,585
	Eliminations		(118,236	)		(149,541	)		(428,633	)		(588,383	)
	Total	$	130,804		$	136,066		$	460,269		$	599,390
	Operating (loss) income
	United States	$	(2,229	)	$	(6,002	)	$	(5,952	)	$	(10,196	)
	China		(3,213	)		(8,953	)		(11,774	)		(10,951	)
	Singapore		(19,921	)		(11,757	)		(62,533	)		(23,218	)
	Other		(149	)		(4,996	)		(1,804	)		(6,530	)
	Eliminations		(498	)		23			590			3,349
	Total	$	(26,010	)	$	(31,685	)	$	(81,473	)	$	(47,546	)
	Depreciation and amortization
	United States	$	315		$	544		$	989		$	1,841
	China		12,348			28,265			38,066			41,967
	Singapore		27			35			93			94
	Other		66			40			116			125
	Total	$	12,756		$	28,884		$	39,264		$	44,027
		June 30,			September 30,
		2014			2013
	Total assets
	United States	$	141,457		$	136,299
	China		322,796			403,824
	Singapore		242,154			295,714
	Other		5,908			2,022
	Eliminations		(232,627	)		(227,645	)
	Total	$	479,688		$	610,214

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
	Jun. 30, 2014
Stock Option Activity	'
	Stock option activity for the nine months ended June 30, 2014 under the Company’s 2004 Plan is summarized as follows:
			Number of				Weighted-				Aggregate				Weighted-
			Shares				Average				Intrinsic				Average
							Exercise				Value				Remaining
							Price								Contractual
															Life
	Stock options outstanding at September 30, 2013			164,652			$	10.98
	Granted			—				—
	Exercised			(81,882	)			10
	Forfeited			—				—
	Expired			(67,770	)			10
	Stock options outstanding and exercisable at June 30, 2014			15,000			$	20.81			$	—				0.7
	Stock options vested and expected to vest at June 30, 2014			15,000			$	20.81			$	—				0.7
Grant Date Fair Values of Awards	'
	The grant date fair values of the portion of the November 2013 Awards and the December 2013 Awards containing both market and performance conditions were calculated utilizing the following assumptions:
		November 2013			Nasdaq Total Return			December 2013			Nasdaq Total Return
		Awards			Index Benchmark			Awards			Index Benchmark
					Inputs						Inputs
	Expected stock return/ discount rate1		0.65	%		0.65	%		0.7	%		0.7	%
	Dividend yield		—			—			—			—
	Volatility2		40	%		20	%		40	%		20	%
	Grant date		11/30/13			11/30/13			12/19/13			12/19/13
	Three-month average	$	14.6		$	4,194.45		$	14.6		$	4,194.45
	share price3
	Expected vesting period		3.1			N/A			3			N/A
	(in years)
	Correlation		0.48			0.48			0.48			0.48
	Fair value per share	$	8.28			N/A		$	6.7			N/A
	1	The expected stock return/discount rate was based on the yield to maturity of short-term government bonds over the expected term as of the grant date.
	2	Volatilities were calculated as of fiscal year end dates for the Company.
	3	The three-month daily average share price was based on the average of the three-month daily closing price for the Company’s common stock and the Nasdaq Total Return Index as of November 30, 2013.
Restricted Stock Units Activity	'
	RSU activity for the nine months ended June 30, 2014 under the 2004 Plan and 2014 Plan is summarized as follows:
		Number of				Weighted
		Shares				-Average
						Grant-Date
						Fair Value
	Non-vested shares outstanding at September 30, 2013		336,374			$	17.55
	Granted		586,133				11.44
	Vested		(2,445	)			13.88
	Canceled		(69,975	)			14.71
	Non-vested shares outstanding at June 30, 2014		850,087			$	13.58
Restricted Stock Units Details	'
	RSU details for the three and nine months ended June 30, 2014 and 2013 are summarized as follows:
		Three Months Ended								Nine Months Ended
		June 30,								June 30,
		2014				2013				2014				2013
	Service-based RSUs granted		1,800				126,450				324,288				332,261
	Performance-based RSUs granted		-				24,525				261,845				96,556
	Compensation cost recognized	$	972			$	8,656			$	2,547			$	10,642
	Weighted-average grant-date fair value of non-vested RSUs granted	$	11.98			$	15.03			$	11.44			$	17.07
	Weighted-average grant-date fair value of RSUs vested	$	14.64			$	19.36			$	13.88			$	20.42
	Aggregate intrinsic value of RSUs vested	$	8			$	5,583			$	33			$	8,094
Summary of Compensation Expense	'
	The following table shows a summary of the stock-based compensation expense by expense type included in the Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended June 30, 2014 and 2013:
		Three Months Ended								Nine Months Ended
		June 30,								June 30,
		2014				2013				2014				2013
	Cost of sales	$	71			$	78			$	188			$	344
	Research and development		89				103				270				409
	Sales and marketing		108				130				360				522
	General and administrative		704				568				1,729				2,152
	Stock-based compensation resulting from change in control		-				9,582				-				9,582
	Total compensation cost	$	972			$	10,461			$	2,547			$	13,009

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	9 Months Ended
	Jun. 30, 2014
The Aggregate Notional Amount of Outstanding Foreign Currency Forward Contracts	'
	As of June 30, 2014, the aggregate notional amount of the Company’s outstanding foreign currency forward contracts is summarized below:
	Currency	Buy/		Foreign		Notional
		Sell		Currency		Contract
				Amount		Value in
						USD
	Foreign currency non-hedge derivatives:
	RMB		Buy	¥	61,227	$	10,000

Impairment_and_Restructuring_T

Impairment and Restructuring (Tables)	9 Months Ended
	Jun. 30, 2014
Schedule of Impairment and Restructuring Charges	'
	As a result of the Restructuring, the Company recorded the following impairment and restructuring charges for the three and nine months ended June 30, 2014:
		Three Months		Nine Months
		Ended June 30, 2014		Ended June 30, 2014
	Asset impairments	$	6,890	$	18,439
	One-time termination benefits		972		9,636
	Other costs		499		5,084
	Impairment and restructuring	$	8,361	$	33,159
Activity of Restructuring Reserve	'
	The following table reflects the movement activity of the restructuring reserve for the nine months ended June 30, 2014:
			One-Time Termination Benefits			Contract Termination Costs		Other Costs		Total Accrued Restructuring
	Accrued at September 30, 2013	$	—		$	—	$	—	$	—
	Restructuring additions		9,636			803		4,083		14,522
	Adjustment/foreign exchange effect		92			—		—		92
	Amount paid		-8,370			-797		-39		-9,206
	Accrued at June 30, 2014	$	1,358		$	6	$	4,044	$	5,408

Description_of_Business_Additi

Description of Business - Additional Information (Detail)	Jun. 30, 2014	Sep. 30, 2013
Basis Of Presentation [Abstract]	'	'
Percentage of shares owned by affiliates and subsidiaries of WBL Corporation Limited	61.00%	62.00%

Basis_of_Presentation_Addition

Basis of Presentation - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Carrying value of assets held for sale	$7,360,000	$7,360,000	'	'
Asset impairments	6,890,000	18,439,000	7,537,000	'
Assets measured at fair value on a non-recurring basis	'	'	'	0
Liabilities measured at fair value on a non-recurring basis	'	'	'	0
Cash restricted due to customs deposit	520,000	520,000	'	'
Expected restriction cash, cease	'	'12 months	'	'
Outstanding purchase and other commitments	10,588,000	10,588,000	'	6,454,000
Restrictions on net income	$19,823,000	$19,823,000	'	$19,838,000
Percentage of restricted after-tax profits from paying cash dividends	10.00%	'	'	'
China	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	2	2	'	'
Cayman	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	1	1	'	'
Singapore	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	1	1	'	'
Malaysia	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	1	1	'	'
England	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	1	1	'	'
Korea	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	1	1	'	'
Netherlands	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of wholly owned subsidiaries	1	1	'	'

Basis_of_Presentation_Schedule

Basis of Presentation - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) (Fair Value, Measurements, Recurring, USD $)	Jun. 30, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
LevelB 1	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'
Fair value net assets liabilities, Total	$17,173	$14,141
LevelB 2	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'
Fair value net assets liabilities, Total	61	145
LevelB 2 | Forward contracts	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'
Forward contracts (accrued liabilities)	61	34
Forward contracts (other current assets)	'	179
Money market funds | LevelB 1	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'
Money market funds (cash and cash equivalents)	$17,173	$14,141

Basis_of_Presentation_Schedule1

Basis of Presentation - Schedule of Assets Held For Sale Measured at Fair Value on Nonrecurring Basis (Detail) (USD $)	Sep. 30, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014
		Fair Value, Measurements, Nonrecurring	Fair Value, Measurements, Nonrecurring	Fair Value, Measurements, Nonrecurring	Fair Value, Measurements, Nonrecurring	Fair Value, Measurements, Nonrecurring	Fair Value, Measurements, Nonrecurring
		LevelB 1	LevelB 1	LevelB 2	LevelB 2	LevelB 3	LevelB 3
			Assets Held for Sale		Assets Held for Sale		Assets Held for Sale
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'	'	'	'
Building and equipment	$0	'	'	'	'	$7,360,000	$7,360,000

Basis_of_Presentation_Componen

Basis of Presentation - Components of Inventories, Net of Applicable Write-Downs (Detail) (USD $)	Jun. 30, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Inventory, Net [Abstract]	'	'
Raw materials and supplies	$13,109	$27,080
Work-in-progress	14,275	20,965
Finished goods	16,046	38,808
Inventories, net	$43,430	$86,853

Basis_of_Presentation_Componen1

Basis of Presentation - Components of Property, Plant and Equipment (Detail) (USD $)	Jun. 30, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Property Plant And Equipment [Line Items]	'	'
Property, plant and equipment, gross	$419,810	$507,155
Accumulated depreciation and amortization	-236,093	-263,099
Property, plant and equipment, net	183,717	244,056
Building	'	'
Property Plant And Equipment [Line Items]	'	'
Property, plant and equipment, gross	52,592	68,679
Machinery and equipment	'	'
Property Plant And Equipment [Line Items]	'	'
Property, plant and equipment, gross	338,535	406,010
Computers and capitalized software	'	'
Property Plant And Equipment [Line Items]	'	'
Property, plant and equipment, gross	13,119	13,014
Leasehold improvements	'	'
Property Plant And Equipment [Line Items]	'	'
Property, plant and equipment, gross	10,611	14,145
Construction-in-progress	'	'
Property Plant And Equipment [Line Items]	'	'
Property, plant and equipment, gross	$4,953	$5,307

Basis_of_Presentation_Schedule2

Basis of Presentation - Schedule of Accrued Liabilities (Detail) (USD $)	Jun. 30, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'
Wages and compensation	$10,017	$16,822
Restructuring expensesB9	5,408	'
Other accrued expenses	13,811	14,637
Accrued liabilities, current	$29,236	$31,459

Basis_of_Presentation_Changes_

Basis of Presentation - Changes in the Product Warranty Accrual (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Guarantee Obligations [Line Items]	'	'	'	'
Beginning Balance	$1,814	$223	$1,076	$346
Warranty Expenditures	-1,860	-1,426	-4,106	-2,252
Provision for Estimated Warranty Cost	902	1,959	3,886	2,662
Ending Balance	$856	$756	$856	$756

Basis_of_Presentation_Reconcil

Basis of Presentation - Reconciliation of Basic and Diluted Shares (Detail)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Weighted Average Number Of Shares Outstanding Diluted Disclosure Items [Abstract]	'	'	'	'
Basic	24,144,874	23,948,428	24,106,495	23,847,413
Dilutive effect of potential common shares	'	'	'	'
Diluted weighted-average number of common and potential common shares outstanding	24,144,874	23,948,428	24,106,495	23,847,413
Potential common shares excluded from the per share computations as the effect of their inclusion would not be dilutive	931,932	938,850	881,392	982,851

Basis_of_Presentation_Companys

Basis of Presentation - Company's Sales into its Largest Industry Sectors (Detail)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Smartphones	'	'	'	'
Sales Concentration [Line Items]	'	'	'	'
Percentage of net sales to largest industry sectors	65.00%	78.00%	71.00%	69.00%
Tablets	'	'	'	'
Sales Concentration [Line Items]	'	'	'	'
Percentage of net sales to largest industry sectors	17.00%	13.00%	15.00%	23.00%
Consumer electronics	'	'	'	'
Sales Concentration [Line Items]	'	'	'	'
Percentage of net sales to largest industry sectors	6.00%	8.00%	7.00%	7.00%

Lines_of_Credit_Additional_Inf

Lines of Credit - Additional Information (Detail)

Jun. 30, 2014

Sep. 30, 2013

Jun. 30, 2014

Sep. 30, 2013

Jul. 31, 2013

Jun. 30, 2014

Sep. 30, 2013

31-May-13

Mar. 31, 2013

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2014

Jun. 30, 2014

Dec. 31, 2013

Sep. 30, 2013

Jan. 31, 2012

Aug. 06, 2014

In Thousands, unless otherwise specified

USD ($)

USD ($)

Agricultural Bank of China

Agricultural Bank of China

Agricultural Bank of China

China Construction Bank

China Construction Bank

China Construction Bank

Bank of China

Bank of China

Bank of China

Bank of China

J P Morgan Chase Bank

J P Morgan Chase Bank

J P Morgan Chase Bank

J P Morgan Chase Bank

J P Morgan Chase Bank

Bank of America, N.A

USD ($)

USD ($)

CNY

USD ($)

USD ($)

CNY

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Subsequent Event

USD ($)

Line Of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowing capacity under Line of Credit Agreement

'

'

$32,506

'

200,000

$48,758

'

300,000

'

'

$11,000

'

'

'

'

'

$50,000

$30,000

Line of credit, maturity date

'

'

30-Jul-16

'

'

5-May-16

'

'

5-Feb-14

'

'

'

5-Feb-14

'

'

'

'

'

Line of credit, amount outstanding

$20,000

'

$20,000

'

'

'

'

'

'

'

'

'

'

'

$0

'

'

'

Line of credit, interest rate

'

'

3.10%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Lines_of_Credit_Summary_of_the

Lines of Credit - Summary of the Lines of Credit (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified
Line Of Credit Facility [Line Items]	'	'	'
Line of credit, Amount Available	$61,264	'	$142,327
Line of credit, amount outstanding	20,000	'	'
Agricultural Bank of China	'	'	'
Line Of Credit Facility [Line Items]	'	'	'
Line of credit, Amount Available	12,506	'	32,531
Line of credit, amount outstanding	20,000	'	'
China Construction Bank	'	'	'
Line Of Credit Facility [Line Items]	'	'	'
Line of credit, Amount Available	48,758	'	48,796
Line of credit, amount outstanding	'	'	'
Bank of China	'	'	'
Line Of Credit Facility [Line Items]	'	'	'
Line of credit, Amount Available	'	'	11,000
Line of credit, amount outstanding	'	'	'
J P Morgan Chase Bank	'	'	'
Line Of Credit Facility [Line Items]	'	'	'
Line of credit, Amount Available	'	'	50,000
Line of credit, amount outstanding	'	$0	'

Segment_Information_Additional

Segment Information - Additional Information (Detail)	9 Months Ended
	Jun. 30, 2014
	Segment
Segment Reporting Information [Line Items]	'
Number of reportable segment	1
Number of geographical segment	4

Segment_Information_Financial_

Segment Information - Financial Information by Geographic Segment (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	$130,804	$136,066	$460,269	$599,390	'
Operating (loss) income	-26,010	-31,685	-81,473	-47,546	'
Depreciation and amortization	12,756	28,884	39,264	44,027	'
Total assets	479,688	'	479,688	'	610,214
United States	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	4,578	2,861	13,207	8,716	'
Operating (loss) income	-2,229	-6,002	-5,952	-10,196	'
Depreciation and amortization	315	544	989	1,841	'
Total assets	141,457	'	141,457	'	136,299
China	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	123,560	152,653	461,576	593,813	'
Operating (loss) income	-3,213	-8,953	-11,774	-10,951	'
Depreciation and amortization	12,348	28,265	38,066	41,967	'
Total assets	322,796	'	322,796	'	403,824
Singapore	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	107,797	128,972	396,061	583,659	'
Operating (loss) income	-19,921	-11,757	-62,533	-23,218	'
Depreciation and amortization	27	35	93	94	'
Total assets	242,154	'	242,154	'	295,714
Other	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	13,105	1,121	18,058	1,585	'
Operating (loss) income	-149	-4,996	-1,804	-6,530	'
Depreciation and amortization	66	40	116	125	'
Total assets	5,908	'	5,908	'	2,022
Eliminations	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	-118,236	-149,541	-428,633	-588,383	'
Operating (loss) income	-498	23	590	3,349	'
Total assets	($232,627)	'	($232,627)	'	($227,645)

StockBased_Compensation_Additi

Stock-Based Compensation - Additional Information (Detail) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Mar. 31, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Mar. 31, 2014

Nov. 11, 2013

Dec. 19, 2013

Restricted Stock Unit Service-Based

Restricted Stock Unit Service-Based

Restricted Stock Unit Service-Based

Restricted Stock Unit Service-Based

Restricted Stock

Restricted Stock

Restricted Stock

Restricted Stock

Restricted Stock Unit Performance-Based

2014 Equity Incentive Plan

November 2013 Awards

December 2013 Awards

Restricted Stock Unit Performance-Based

Restricted Stock Unit Performance-Based

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares authorized for issuance

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,639,279

'

'

Shares available for future grant of awards

'

'

'

'

2,062,007

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate intrinsic value of stock options exercised

$147,000

$6,000

$177,000

$278,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Unearned compensation for stock options

0

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of hypothetical shares

'

'

'

'

'

1

1

1

1

'

'

'

'

'

'

'

'

Vesting period

'

'

'

'

'

'

'

'

'

'3 years

'3 years

'3 years

'3 years

'

'

'

'

RSUs Vesting period

'

'

'

'

'

'

'

'

'

'one-third

'one-third

'one-third

'one-third

'

'

'

'

Probability threshold

'

'

'

'

'

'

'

'

'

'

'

'

'

70.00%

'

'

'

Performance-based restricted stock units granted

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

183,292

78,553

Unearned compensation

'

'

'

'

'

'

'

'

'

$6,300,000

'

$6,300,000

'

'

'

'

'

Weighted-average remaining contractual life of non-vested RSUs

'

'

'

'

'

'

'

'

'

'

'

'1 year 6 months

'

'

'

'

'

StockBased_Compensation_Stock_

Stock-Based Compensation - Stock Option Activity (Detail) (Stock Options, USD $)	9 Months Ended
	Jun. 30, 2014
Stock Options	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Number of Shares, Options outstanding, Beginning Balance	164,652
Number of Shares, Granted	'
Number of Shares, Exercised	-81,882
Number of Shares, Forfeited	'
Number of Shares, Expired	-67,770
Number of Shares, Options outstanding and exercisable, Ending Balance	15,000
Number of Shares, Vested and expected to vest, Ending Balance	15,000
Weighted-Average Exercise Price, Options outstanding, Beginning Balance	$10.98
Weighted-Average Exercise Price, Granted	'
Weighted-Average Exercise Price, Exercised	$10
Weighted-Average Exercise Price, Forfeited	'
Weighted-Average Exercise Price, Expired	$10
Weighted-Average Exercise Price, Options outstanding and exercisable, Ending Balance	$20.81
Weighted-Average Exercise Price, Vested and expected to vest, Ending Balance	$20.81
Weighted-Average Remaining Contractual Life, Options outstanding and exercisable, Ending Balance	'8 months 12 days
Weighted-Average Remaining Contractual Life, Vested and expected to vest, Ending Balance	'8 months 12 days

StockBased_Compensation_Grant_

Stock-Based Compensation - Grant Date Fair Values of Awards (Detail) (USD $)	9 Months Ended
	Jun. 30, 2014
November 2013 Awards	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Expected stock return/ discount rate	0.65%
Dividend yield	'
Volatility	40.00%
Grant date	30-Nov-13
Three-month average share price	$14.60
Expected vesting period (in years)	'3 years 1 month 6 days
Correlation	0.48
Fair value per share	$8.28
December 2013 Awards	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Expected stock return/ discount rate	0.70%
Dividend yield	'
Volatility	40.00%
Grant date	19-Dec-13
Three-month average share price	$14.60
Expected vesting period (in years)	'3 years
Correlation	0.48
Fair value per share	$6.70
Nasdaq Total Return Index Benchmark Inputs | November 2013 Awards	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Expected stock return/ discount rate	0.65%
Dividend yield	'
Volatility	20.00%
Grant date	30-Nov-13
Three-month average share price	$4,194.45
Correlation	0.48
Nasdaq Total Return Index Benchmark Inputs | December 2013 Awards	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Expected stock return/ discount rate	0.70%
Dividend yield	'
Volatility	20.00%
Grant date	19-Dec-13
Three-month average share price	$4,194.45
Correlation	0.48

StockBased_Compensation_Restri

Stock-Based Compensation - Restricted Stock Units Activity (Detail) (Restricted Stock, USD $)	9 Months Ended
	Jun. 30, 2014
Restricted Stock	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Number of Shares, Non-vested shares outstanding, Beginning Balance	336,374
Number of Shares, Granted	586,133
Number of Shares, Vested	-2,445
Number of Shares, Canceled	-69,975
Number of Shares, Non-vested shares outstanding, Ending Balance	850,087
Weighted-Average Grant-Date Fair Value of non-vested shares outstanding, Beginning Balance	$17.55
Weighted-Average grant-date fair value of non-vested RSUs, Granted	$11.44
Weighted-Average Grant-Date Fair Value, Vested	$13.88
Weighted-Average Grant-Date Fair Value, Canceled	$14.71
Weighted-Average Grant-Date Fair Value of non-vested shares outstanding, Ending Balance	$13.58

StockBased_Compensation_Restri1

Stock-Based Compensation - Restricted Stock Units Details (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Service-based RSUs	'	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'	'
Number of Shares, Granted	1,800	126,450	324,288	332,261
Performance-based RSUs	'	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'	'
Number of Shares, Granted	'	24,525	261,845	96,556
Restricted Stock Units RSU	'	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'	'
Compensation cost recognized	972	8,656	2,547	10,642
Weighted-average grant-date fair value of non-vested RSUs granted	11.98	15.03	11.44	17.07
Weighted-average grant-date fair value of RSUs vested	14.64	19.36	13.88	20.42
Aggregate intrinsic value of RSUs vested	8	5,583	33	8,094

StockBased_Compensation_Summar

Stock-Based Compensation - Summary of Compensation Expense (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]	'	'	'	'
Total compensation cost	$972	$10,461	$2,547	$13,009
Cost of sales	'	'	'	'
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]	'	'	'	'
Total compensation cost	71	78	188	344
Research and development	'	'	'	'
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]	'	'	'	'
Total compensation cost	89	103	270	409
Sales and marketing	'	'	'	'
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]	'	'	'	'
Total compensation cost	108	130	360	522
General and administrative	'	'	'	'
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]	'	'	'	'
Total compensation cost	704	568	1,729	2,152
Stock-based compensation resulting from change in control	'	'	'	'
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]	'	'	'	'
Total compensation cost	'	$9,582	'	$9,582

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Jun. 30, 2014	Sep. 30, 2013
Income Taxes Disclosure [Line Items]	'	'	'
Liability for income taxes associated with uncertain tax positions, Gross	'	$18,250	$15,425
Liability for income taxes associated with uncertain tax positions, Net	'	13,054	10,517
Income tax after evaluation, additional liability	'	2,515	'
Valuation allowance	5,001	'	'
Additional taxable income	'	$32,363	'
Income tax examination number of years under examination	'	'2 years	'
Minimum	'	'	'
Income Taxes Disclosure [Line Items]	'	'	'
Income tax, year under examination	'	'2007	'
Maximum	'	'	'
Income Taxes Disclosure [Line Items]	'	'	'
Income tax, year under examination	'	'2010	'

Derivative_Financial_Instrumen2

Derivative Financial Instruments - The Aggregate Notional Amount of Outstanding Foreign Currency Forward Contracts (Detail)	Jun. 30, 2014	Jun. 30, 2014
In Thousands, unless otherwise specified	Foreign Currency Amount	Notional Contract Value in USD
	CNY	USD ($)
Foreign currency non-hedge derivatives:	'	'
RMB Buy	61,227	$10,000

Derivative_Financial_Instrumen3

Derivative Financial Instruments - Additional Information (Detail) (Notional Contract Value in USD, Foreign Currency Amount, USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Notional Contract Value in USD | Foreign Currency Amount	'	'	'	'
Derivative Instruments And Hedging Activities Disclosures [Line Items]	'	'	'	'
Net losses due to changes in fair value of derivative financial instruments	$201	$530	$71	$480

Impairment_and_Restructuring_S

Impairment and Restructuring - Summary of Impairment and Restructuring Charges (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Restructuring Cost And Reserve [Line Items]	'	'	'	'
Asset impairments	$6,890	'	$18,439	$7,537
One-time termination benefits	972	'	9,636	'
Other costs	499	'	5,084	'
Impairment and restructuring	$8,361	$7,537	$33,159	$7,537

Impairment_and_Restructuring_A

Impairment and Restructuring - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013
Restructuring Cost And Reserve [Line Items]	'	'	'
Impairment charges of asset	$6,890	$18,439	$7,537
Pre-tax restructuring charges	1,471	14,720	'
One-time termination benefits	972	9,636	'
Other restructuring costs	899	4,281	'
Other restructuring costs non-cash	'	198	'
Contract termination cost	-400	803	'
Land use rights and buildings	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'
Impairment charges of asset	719	9,860	'
Machinery and equipment	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'
Impairment charges of asset	6,100	8,416	'
Other property, plant and equipment	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'
Impairment charges of asset	71	163	'
Minimum	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'
Expected restructuring charges	40,000	'	'
Maximum	'	'	'
Restructuring Cost And Reserve [Line Items]	'	'	'
Expected restructuring charges	$60,000	'	'

Impairment_and_Restructuring_A1

Impairment and Restructuring - Activity of Restructuring Reserve (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014
Restructuring Cost And Reserve [Line Items]	'
Accrued at September 30, 2013	'
Restructuring additions	14,522
Adjustment/foreign exchange effect	92
Amount paid	-9,206
Accrued at June 30, 2014	5,408
One-Time Termination Benefits	'
Restructuring Cost And Reserve [Line Items]	'
Accrued at September 30, 2013	'
Restructuring additions	9,636
Adjustment/foreign exchange effect	92
Amount paid	-8,370
Accrued at June 30, 2014	1,358
Contract Termination	'
Restructuring Cost And Reserve [Line Items]	'
Accrued at September 30, 2013	'
Restructuring additions	803
Amount paid	-797
Accrued at June 30, 2014	6
Other Restructuring	'
Restructuring Cost And Reserve [Line Items]	'
Accrued at September 30, 2013	'
Restructuring additions	4,083
Amount paid	-39
Accrued at June 30, 2014	$4,044

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Event, USD $)	0 Months Ended
In Thousands, unless otherwise specified	Aug. 06, 2014
Line Of Credit Facility [Line Items]	'
Credit facility period	'3 years
Minimum | Base Rate	'
Line Of Credit Facility [Line Items]	'
Basis points	75.00%
Minimum | LIBOR	'
Line Of Credit Facility [Line Items]	'
Basis points	125.00%
Maximum | Base Rate	'
Line Of Credit Facility [Line Items]	'
Basis points	275.00%
Maximum | LIBOR	'
Line Of Credit Facility [Line Items]	'
Basis points	275.00%
Bank of America, N.A	'
Line Of Credit Facility [Line Items]	'
Borrowing capacity under Line of Credit Agreement	30,000