Multi Fineline Electronix (MFLX) 10-K 11 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Jan. 31, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	MFLX
Entity Registrant Name	MULTI FINELINE ELECTRONIX INC
Entity Central Index Key	830,916
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		24,609,141
Entity Public Float			$ 200,156,150

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 214,234	$ 132,382
Accounts receivable, net of allowances of $916 and $3,126 at December 31, 2015 and December 31, 2014, respectively	80,142	133,151
Inventories	56,455	65,627
Deferred taxes	708	514
Income taxes receivable	225	265
Assets held for sale		11,387
Other current assets	4,731	7,034
Total current assets	356,495	350,360
Property, plant and equipment, net	131,987	164,345
Land use rights	3,193	3,108
Deferred taxes	8,798	9,120
Other assets	987	454
Total assets	501,460	527,387
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable	106,902	143,032
Other current liabilities	22,920	42,697
Income taxes payable	3,124	2,020
Total current liabilities	132,946	187,749
Other long-term liabilities	7,432	11,178
Total liabilities	$ 140,378	$ 198,927
Commitments and contingencies (Note 8)
Stockholders’ equity
Preferred stock, $0.0001 par value, 5,000,000 and 5,000,000 shares authorized at December 31, 2015 and December 31, 2014, respectively; 0 and 0 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively
Common stock, $0.0001 par value; 100,000,000 and 100,000,000 shares authorized at December 31, 2015 and December 31, 2014, respectively; 24,460,997 and 24,303,267 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively	$ 2	$ 2
Additional paid-in capital	97,124	94,394
Retained earnings	229,181	184,099
Accumulated other comprehensive income	34,775	49,965
Total stockholders’ equity	361,082	328,460
Total liabilities and stockholders’ equity	$ 501,460	$ 527,387

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Accounts receivable, allowances	$ 916	$ 3,126
Preferred stock, par value	$ 0.0001	$ 0.0001
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	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	24,460,997	24,303,267
Common stock, shares outstanding	24,460,997	24,303,267

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]
Net sales	$ 210,003	$ 636,599	$ 633,153	$ 787,644
Cost of sales	179,516	556,543	633,304	788,774
Gross profit (loss)	30,487	80,056	(151)	(1,130)
Operating expenses:
Research and development	1,397	5,062	5,941	7,776
Sales and marketing	4,819	14,718	19,015	22,720
General and administrative	4,675	19,837	15,421	17,118
Stock-based compensation expense resulting from change in control				9,582
Impairment and restructuring (recoveries) expenses	(396)	(1,757)	33,939	7,537
Total operating expenses	10,495	37,860	74,316	64,733
Operating income (loss)	19,992	42,196	(74,467)	(65,863)
Other income (expense), net:
Interest income	239	1,722	1,025	727
Interest expense	(71)	(367)	(497)	(487)
Other income (expense), net	199	5,303	1,498	1,002
Income (loss) before income taxes	20,359	48,854	(72,441)	(64,621)
Provision for income taxes	4,384	3,772	12,091	910
Net income (loss)	15,975	45,082	(84,532)	(65,531)
Other comprehensive income:
Foreign currency translation adjustment	1,403	(15,190)	(114)	7,723
Total comprehensive income (loss)	$ 17,378	$ 29,892	$ (84,646)	$ (57,808)
Net income (loss) per share:
Basic	$ 0.66	$ 1.85	$ (3.50)	$ (2.74)
Diluted	$ 0.65	$ 1.79	$ (3.50)	$ (2.74)
Shares used in computing net income (loss) per share:
Basic	24,267,567	24,366,503	24,122,843	23,897,651
Diluted	24,624,368	25,247,873	24,122,843	23,897,651

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]
Beginning Balance at Sep. 30, 2012	$ 441,989	$ 2	$ 82,847		$ 318,187	$ 40,953
Beginning Balance, shares at Sep. 30, 2012		23,762,721
Issuance of common stock for equity awards	607		607
Issuance of common stock for equity awards, shares		655,373
Stock-based compensation expense	13,612		13,612
Tax shortfall from settlements of stock-based equity awards	(665)		(665)
Net income (loss)	(65,531)				(65,531)
Translation adjustment	7,723					7,723
Tax withholdings for net share settlement of equity awards	(3,454)		(3,454)
Tax withholdings for net share settlement of equity awards, shares		(215,316)
Repurchase of common stock	(2,090)			$ (2,090)
Repurchase of common stock, shares		(119,976)
Retirement of treasury shares			(2,090)	$ 2,090
Ending Balance at Sep. 30, 2013	392,191	$ 2	90,857		252,656	48,676
Ending Balance, shares at Sep. 30, 2013		24,082,802
Issuance of common stock for equity awards	848		848
Issuance of common stock for equity awards, shares		201,295
Stock-based compensation expense	3,147		3,147
Tax shortfall from settlements of stock-based equity awards	(672)		(672)
Net income (loss)	(84,532)				(84,532)
Translation adjustment	(114)					(114)
Tax withholdings for net share settlement of equity awards	(543)		(543)
Tax withholdings for net share settlement of equity awards, shares		(53,816)
Ending Balance at Sep. 30, 2014	310,325	$ 2	93,637		168,124	48,562
Ending Balance, shares at Sep. 30, 2014		24,230,281
Issuance of common stock for equity awards, shares		106,990
Stock-based compensation expense	1,126		1,126
Net income (loss)	15,975				15,975
Translation adjustment	1,403					1,403
Tax withholdings for net share settlement of equity awards	(369)		(369)
Tax withholdings for net share settlement of equity awards, shares		(34,004)
Ending Balance at Dec. 31, 2014	328,460	$ 2	94,394		184,099	49,965
Ending Balance, shares at Dec. 31, 2014		24,303,267
Exercise of stock appreciation rights		186,254
Issuance of common stock for equity awards, shares		199,754
Stock-based compensation expense	4,413		4,413
Net income (loss)	45,082				45,082
Translation adjustment	(15,190)					(15,190)
Tax withholdings for net share settlement of equity awards	(1,683)		(1,683)
Tax withholdings for net share settlement of equity awards, shares		(228,278)
Ending Balance at Dec. 31, 2015	$ 361,082	$ 2	$ 97,124		$ 229,181	$ 34,775
Ending Balance, shares at Dec. 31, 2015		24,460,997

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities
Net income (loss)	$ 15,975	$ 45,082	$ (84,532)	$ (65,531)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	14,741	45,536	51,380	58,154
Deferred taxes	508	(423)	7,499	(2,523)
Stock-based compensation expense	1,126	4,413	3,147	13,612
Excess tax benefit related to stock option exercises			(57)	(29)
Asset (recoveries) impairments	(1,816)	(960)	18,241	7,537
Gain on disposal of equipment and assets held for sale	(264)	(929)	(1,571)	(1,702)
Changes in operating assets and liabilities:
Accounts receivable	819	51,530	(1,623)	33,478
Inventories	11,693	(2,810)	10,624	44,216
Other current assets	(1,473)	2,713	3,766	1,075
Other assets	125	(553)	5,103	767
Accounts payable	(12,954)	(29,790)	(6,972)	(9,459)
Other current liabilities	12,500	(18,300)	(1,590)	(5,334)
Income taxes payable	4,130	1,010	(1,543)	(1,789)
Other liabilities	(10,109)	(3,644)	2,401	898
Net cash provided by operating activities	35,001	92,875	4,273	73,370
Cash flows from investing activities
Purchases of property and equipment	(4,045)	(15,186)	(18,529)	(47,333)
Proceeds from sale of equipment and assets held for sale	3,201	7,063	4,150	2,764
Change in restricted cash		520	(520)
Government grants received			4,151
Net cash used in investing activities	(844)	(7,603)	(10,748)	(44,569)
Cash flows from financing activities
Excess tax benefit related to stock option exercises			57	29
Tax withholdings for net share settlement of equity awards	(369)	(1,683)	(543)	(3,454)
Proceeds from exercise of stock options			848	607
Debt issuance costs			(442)
Repurchase of common stock				(2,090)
Net cash (used in) provided by financing activities	(369)	(1,683)	(80)	(4,908)
Effect of exchange rate changes on cash	(73)	(1,737)	72	(1,065)
Net increase (decrease) in cash	33,715	81,852	(6,483)	22,828
Cash and cash equivalents at beginning of period	98,667	132,382	105,150	82,322
Cash and cash equivalents at end of period	132,382	214,234	98,667	105,150
Non-cash investing activities
Purchases of property and equipment	2,170	7,120	6,989	8,950
Supplemental disclosure
Cash paid for interest	49	152	174	533
Cash paid for income taxes	$ 291	$ 16,858	$ 1,622	$ 4,664

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	1. Basis of Presentation and Significant Accounting Policies Description of the Company 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 61% of the Company’s outstanding common stock as of December 31, 2015 and 2014, 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. Change in Fiscal Year End On August 4, 2014, the Board of Directors of the Company approved a change in the Company’s fiscal year end from September 30 to December 31. The periods presented in this Annual Report include the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company has three wholly owned subsidiaries located in China: MFLEX Suzhou Co., Ltd. (“MFC”), formerly known as Multi-Fineline Electronix (Suzhou No. 2) Co., Ltd. (“MFC2”) and into which Multi-Fineline Electronix (Suzhou) Co., Ltd (“MFC1” which we are in the process of de-registering) was merged in fiscal 2010, 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”). All significant intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are used, including, but not limited to, those related to inventories, income taxes, accounts receivable allowance and warranty. Actual results could differ from those estimates. Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash equivalents consisted of money market funds as of December 31, 2015 and 2014. Fair Value Measurements Per Financial Accounting Standards Board (“FASB”) authoritative guidance, the Company classifies and discloses the fair value of certain of its assets and liabilities in one of the following three categories: Level 1: quoted market prices in active markets for identical assets and liabilities Level 2: observable market based inputs or unobservable inputs that are corroborated by market data Level 3: unobservable inputs that are not corroborated by market data The carrying amounts of certain of the Company’s financial instruments, including cash, 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 money market funds are measured at fair value using Level 1 fair value inputs at the end of each reporting period. 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 December 31, 2015 Level 1 Level 2 Level 3 Money market funds (cash and cash equivalents) $ 5,009 $ — $ — $ 5,009 $ — $ — Fair Value Measurements of Assets and Liabilities on a Recurring Basis as of December 31, 2014 Level 1 Level 2 Level 3 Money market funds (cash and cash equivalents) $ 18,208 $ — $ — $ 18,208 $ — $ — As of December 31, 2015, there were no assets or liabilities measured at fair value on a non-recurring basis. Below is a summary of the Company’s assets measured at fair value on a non-recurring basis as of December 31, 2014; refer to Note 11 for further details. The fair value of the assets was determined using Level 3 unobservable inputs not corroborated by market data, consisting of a value assessment report and third-party offers for the building and equipment. Fair Value Measurements of Assets on Level 1 Level 2 Level 3 Building and equipment (assets held for sale) $ — $ — $ 11,387 $ — $ — $ 11,387 Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consisted primarily of cash, to the extent balances exceeded limits that were insured by the Federal Deposit Insurance Corporation or the equivalent government body in other countries, and accounts receivable. Credit risk exists because the Company’s flexible printed circuit boards and related component assemblies were sold to a limited number of customers during the reporting periods herein (refer to Note 7). The Company does not require collateral and maintains reserves for potential credit losses. Such losses have historically been immaterial and have been within management’s expectations. Accounts Receivable The Company records net sales in accordance with the terms of the sale, which is generally at shipment. Accounts receivable are recorded at the invoiced amount, and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in existing accounts receivable, and the allowance is determined based on historical write-off experience as well as specific identification of credit issues with invoices. The Company reviews the allowance for doubtful accounts monthly (or more often, as necessary), and past due balances over a specified amount are reviewed individually for collectability. All other balances are reviewed on an aggregate basis. Account balances are charged against the allowance if and when the Company determines it is probable that the receivable will not be collected. The Company does not have any off-balance sheet credit exposure related to its customers. Inventories Inventories are stated at the lower of cost or market, with cost being determined on a first-in, first-out basis. The Company records write-downs for excess and obsolete inventory based on historical usage and expected future product demand. Property, Plant and Equipment Property, plant and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the assets as follows: Buildings and building improvements 20 - 39 years Leasehold improvements Shorter of 15 years or life of lease Machinery and equipment 3 - 10 years Furniture and fixtures 3 - 5 years Computers and capitalized software 3 - 5 years Land Use Rights Land use rights include long-term leaseholds of land for the Company’s facilities located in China. The Company paid an upfront fee for use of the land use rights and amortizes the expense through expiration. Long-Lived Asset Impairment The Company tests its long-lived assets, which include property, plant and equipment and land use rights, for impairment whenever circumstances or events may affect the recoverability of long-lived assets. To determine if an impairment exists, the Company first determines whether there has been a change in the use or circumstance related to the assets and whether a held and used or held for sale impairment model should be used to evaluate the assets or asset group for impairment. If the assets are classified as held and used, the Company utilizes the forecasted undiscounted cash flows related to the asset group and compares the result to the carrying value. If the forecasted undiscounted cash flows exceed the carrying value, there is no impairment. To develop the forecasted undiscounted cash flows, the Company utilizes a number of estimates and assumptions including the internally developed business assumptions used to compute the forecasted cash flows and related terminal cash flows. If the assets meet the criteria for held for sale classification, the Company determines the estimated fair value for the assets less the applicable disposal costs and compares this value to the carrying value of the long-lived assets. If this value exceeds the carrying value, there is no impairment. In determining these fair value estimates, the Company considers internally generated information and information obtained from discussions with market participants. The determination of fair value requires significant judgment both by the Company and outside experts engaged to assist in this process, if any. Refer to Note 11 for further details. Revenue Recognition The Company’s revenues, which the Company refers to as net sales, net of accounts receivable allowance, refunds and credits, are generated primarily from the sale of flexible printed circuit boards and related component assemblies, which are sold to original equipment manufacturers and electronic manufacturing services providers to be included in other electronic products. The Company recognizes revenue when there is persuasive evidence of an arrangement with the customer that states a fixed or determinable sales price, when title and risk of loss transfers, when delivery of the product has occurred in accordance with the terms of the sale and collectability of the related accounts receivable is reasonably assured. The Company does not have any post-shipment obligations ( e.g. All non-income government-assessed taxes (sales and value added taxes) collected from customers and remitted to governmental agencies are recorded on a net basis (excluded from net sales) in the accompanying consolidated financial statements. Such taxes are recorded in accrued liabilities until they are remitted to the appropriate governmental agencies. Product Warranty Accrual The Company typically warrants its products for up to 36 months. The standard warranty requires the Company to replace defective products returned to the Company at no cost to the customer. The Company records an estimate for warranty related costs at the time revenue is recognized based on historical amounts incurred for warranty expense and historical warranty return rates as well as an evaluation of the expected future warranty return rates. If actual warranty return rates differ from the estimated trends based on our historical experience, the Company may adjust the warranty accrual to reflect the actual results. The warranty accrual is included in accrued liabilities in the accompanying Consolidated Balance Sheets. Changes in the product warranty accrual for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, were as follows: Balance at Beginning of Period Warranty Expenditures Provision for Estimated Warranty Cost Balance at End of Period Fiscal Year Ended December 31, 2015 $ 1,013 $ (3,485 ) $ 3,005 $ 533 Three Months Ended December 31, 2014 $ 997 $ (467 ) $ 483 $ 1,013 Fiscal Year Ended September 30, 2014 $ 1,076 $ (4,570 ) $ 4,491 $ 997 Fiscal Year Ended September 30, 2013 $ 346 $ (3,469 ) $ 4,199 $ 1,076 Research and Development Research and development costs are incurred in the development of new products and processes, including significant improvements and refinements to existing products and processes and are expensed as incurred. Restructuring Charges The Company recognizes restructuring charges related to plans to close or consolidate duplicate manufacturing and administrative facilities. In connection with these activities, the Company records restructuring charges for employee termination and relocation costs and other exit-related costs. The recognition of restructuring charges requires making certain judgments and estimates regarding the nature, timing and amount of costs associated with the planned exit activity. To the extent that actual results differ from these estimates and assumptions, the Company may be required to revise the estimates of future liabilities, requiring the recognition of additional restructuring charges or the reduction of liabilities already recognized. Such changes to previously estimated amounts may be material to the consolidated financial statements. At the end of each reporting period, the Company evaluates the remaining accrued balances to ensure that no excess accruals are retained and the utilization of the provisions are for their intended purpose in accordance with developed exit plans. During the fiscal year ended December 31, 2015, the Company recorded restructuring charges of $304. During the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, the Company recorded restructuring charges of $1,420, $15,698 and $0, respectively. Refer to Note 11 for further details. Income Taxes Income taxes are computed using the asset and liability method. Under this method, deferred income taxes are recognized by applying enacted statutory tax rates applicable to future years to differences between the tax bases and financial reporting amounts of existing assets and liabilities. Valuation allowances are established when it is more likely than not that such deferred tax assets will not be realized. The Company does not file a consolidated return with its foreign wholly owned subsidiaries. The Company has a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities, based on the technical merits of the position. The amount recognized is measured as the largest amount of benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The Company recognizes potential accrued interest and penalties related to unrecognized tax benefit in income tax expense. Foreign Currency The functional currency of the Company’s foreign subsidiaries is either the local currency or if the predominant transaction currency is the U.S. dollar, then the U.S. dollar will be the functional currency. Balances are translated into U.S. dollars using the exchange rate at each balance sheet date for assets and liabilities and an average exchange rate for each period for income statement amounts. Currency translation adjustments are recorded in accumulated other comprehensive income, a component of stockholders’ equity. Foreign currency transactions occur primarily when there is a receivable or payable denominated in other than the respective entity’s functional currency. The Company records the changes in the exchange rate for these transactions in the Consolidated Statements of Comprehensive Income. For the fiscal year ended December 31, 2015, foreign exchange transaction gains and losses were included in other income (expense), net and were net gains of $4,823. For the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, they were net gains of $75, $605 and $348, respectively. Derivative Financial Instruments From time to time, the Company enters into foreign currency forward contracts that are designated to economically hedge the exposure of future cash flows denominated in non-U.S. dollar currency. Derivative financial instruments are measured at fair value and are recorded in the Consolidated Balance Sheets as either assets or liabilities. Changes in the fair value of the derivative financial instruments are recorded each period in the Consolidated Statements of Comprehensive Income, depending on whether the derivative instruments are designated as part of the hedge transaction, and if so, the type of hedge transaction. The Company evaluates its derivative financial instruments as either cash flow hedges (forecasted transactions), fair value hedges (changes in fair value related to recognized assets or liabilities) or derivative financial instruments that do not qualify for hedge accounting. To qualify for hedge accounting, a derivative financial instrument must be highly effective in mitigating the designated risk of the hedged item. For derivative financial instruments that do not qualify for hedge accounting, changes in the fair value are reported in current period earnings. The Company designates its derivative financial instruments as non-hedge derivatives and records its foreign currency forward contracts as either assets or liabilities in the Consolidated Balance Sheets. Changes in the fair value of the derivative financial instruments that arise due to fluctuations in the forward exchange rates are recognized in earnings each period as other income (expense), net in the Consolidated Statements of Comprehensive Income. Realized gains (losses) are recognized at maturity as other income (expense), net in the Consolidated Statements of Comprehensive Income. The cash flows from derivative financial instruments are classified as cash flows from operating activities in the Consolidated Statements of Cash Flows. The Company did not enter into any foreign currency forward contracts during the fiscal year ended December 31, 2015. As of December 31, 2015, there were no outstanding foreign currency forward contracts. Accounting for Stock-Based Compensation The Company recognizes stock-based compensation expense for all stock-based payment arrangements, net of an estimated forfeiture rate and generally recognizes expense for those shares expected to vest over the requisite service period of the award. For stock options and stock appreciation rights, the Company determines the grant date fair value using the Black-Scholes option-pricing model which requires the input of certain assumptions, including the expected life of the stock-based payment awards, stock price volatility and interest rates. For the service-based restricted stock units, the Company determines the fair value using the closing price of the Company’s common stock on the date of grant. For the performance-based restricted stock units granted, the Company determined the fair value using a Monte Carlo simulation model based on the underlying common stock closing price as of the grant performance date, the expected term, stock price volatility, and risk-free interest rates. Refer to Note 9 for further details. Net Income Per Share—Basic and Diluted Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding. In computing diluted earnings per share, the weighted average number of shares outstanding is adjusted to reflect the effect of potentially dilutive securities. The impact of potentially dilutive securities is determined using the treasury stock method. The following table presents a reconciliation of basic and diluted shares: Fiscal December 31, Three December 31, Fiscal Years Ended September 30, 2015 2014 2014 2013 Basic weighted-average number of common shares outstanding 24,366,503 24,267,567 24,122,843 23,897,651 Dilutive effect of potential common shares 881,370 356,801 — — Diluted weighted-average number of common and potential common shares outstanding 25,247,873 24,624,368 24,122,843 23,897,651 Potential common shares excluded from the per share computations their inclusion would be anti-dilutive 371,801 721,098 897,201 903,263 Recent Accounting Pronouncements During May 2014, the FASB issued revised authoritative guidance that 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. During August 2015, the FASB issued guidance to defer the effective date by one year. The amendment is effective for annual periods beginning after December 15, 2017, including interim periods within that reporting period. The Company is currently evaluating the impact of its pending adoption of this guidance on its financial position, results of operations and cash flows.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	2. Related Party Transactions Rent expense for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013 included related-party payments to various WBL subsidiaries of $97, $54, $224 and $204, respectively. As of December 31, 2015, the Company leased approximately 3,074 square feet of office space from WBL related parties.

Composition of Certain Balance

Composition of Certain Balance Sheet Components	12 Months Ended
	Dec. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Composition of Certain Balance Sheet Components	3. Composition of Certain Balance Sheet Components Inventories, net of applicable write-downs, consisted of the following: December 31, December 31, 2015 2014 Raw materials and supplies $ 9,684 $ 19,268 Work-in-progress 15,340 15,713 Finished goods 31,431 30,646 $ 56,455 $ 65,627 Property, plant, and equipment, net, consisted of the following: December 31, December 31, 2015 2014 Building $ 51,427 $ 50,450 Machinery and equipment 321,600 334,539 Computers and capitalized software 14,295 13,328 Building and leasehold improvements 2,748 1,290 Construction-in-progress 318 598 $ 390,388 $ 400,205 Accumulated depreciation and amortization (258,401 ) (235,860 ) $ 131,987 $ 164,345 Depreciation expense for the fiscal year ended December 31, 2015 and the three months ended December 31, 2014, was $45,464 and $14,674, respectively. Depreciation expense for the fiscal years ended September 30, 2014 and 2013, was $50,933 and $57,187, respectively. Other current liabilities consisted of the following: December 31, December 31, 2015 2014 Wages and compensation $ 12,843 $ 13,855 Restructuring expenses¹ 2,954 5,710 Current portion of liabilities on uncertain tax positions 2 — 12,524 Other accrued expenses 7,123 10,608 $ 22,920 $ 42,697 1 Refer to Note 11 for further information on the Company’s impairment and restructuring activities. 2 Refer to Note 4 for further information on the Company’s income taxes. Other long-term liabilities consisted of the following: December 31, December 31, 2015 2014 Liabilities on uncertain tax positions¹ $ 6,645 $ 7,933 Other 787 3,245 $ 7,432 $ 11,178 1 Refer to Note 4 for further information on the Company’s income taxes.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	4. Income Taxes United States and foreign income (loss) before taxes were as follows: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 United States $ 173 $ 307 $ (27,556 ) $ (3,544 ) Foreign 48,681 20,052 (44,885 ) (61,077 ) $ 48,854 $ 20,359 $ (72,441 ) $ (64,621 ) The provision for income taxes consisted of the following components: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Current: Federal $ (3,198 ) $ 406 $ (3,321 ) $ 578 State 66 27 (676 ) 18 Foreign 6,776 3,495 8,584 3,186 $ 3,644 $ 3,928 $ 4,587 $ 3,782 Deferred: Federal $ 97 $ (154 ) $ 3,619 $ (1,855 ) State 17 (3 ) 988 34 Foreign 14 613 2,897 (1,051 ) 128 456 7,504 (2,872 ) $ 3,772 $ 4,384 $ 12,091 $ 910 Deferred tax assets (liabilities) consisted of the following: December 31, 2015 December 31, 2014 Deferred tax assets: Net operating loss $ 29,113 $ 33,492 Inventories 415 322 Depreciation 9,738 9,832 Stock-based compensation 2,570 2,660 Asset impairment 16 16 Accrued expenses 1,325 1,675 Allowance for doubtful accounts 126 443 Warranty reserve 130 251 Investments 154 155 Foreign tax credits 2,919 567 Amortization 1,753 1,882 Other 55 35 Subtotal deferred tax assets 48,314 51,330 Valuation allowance (38,808 ) (41,394 ) Total deferred tax assets 9,506 9,936 Deferred tax liabilities: Deferred revenue — 302 Total deferred tax liabilities — 302 Net deferred tax assets $ 9,506 $ 9,634 The Company’s valuation allowance amounted to $38,808 and $41,394 as of December 31, 2015 and 2014, respectively. The valuation allowance is recorded against deferred tax assets and consisted of net operating loss carryforwards, fixed assets, tax credits, provisions and accrued expenses. The Company intends to maintain a valuation allowance on its deferred tax assets until sufficient positive evidence exists to support its reversal. Based on an evaluation of the positive and negative evidence, the Company concluded that no other valuation allowances were required on its other jurisdictions. The valuation allowance decreased by $2,586 due to releasing of valuation allowance from utilization of net operating loss and other deferred tax assets. There is uncertainty regarding the future realization of these deferred tax assets, and management has determined that more likely than not, it will not receive future tax benefits from these assets. As of December 31, 2015 and 2014, the Company had net operating loss carryforwards for federal tax purposes of $14,456 and $24,007, respectively. The Company had net operating loss carryforwards for state tax purposes of $9,672 and $9,403, respectively. In addition, the Company had net operating loss carryforwards for foreign tax purposes of approximately $164,425 and $186,241, respectively. The net operating loss carryforward will begin to expire in 2034 for federal tax purposes. The net operating loss carryforwards will begin to expire in 2030 for state and 2019 for foreign tax purposes. The foreign net operating loss includes pre-acquisition net operating loss from MFE in the amount of $23,479. Due to a change of ownership of MFE, utilization of the pre-acquisition net operating loss may be limited if MFE experiences a change in the nature or conduct of the business. In addition, the Company had foreign tax credit carryforwards of $2,919, which will begin to expire in 2022. The benefit from (provision for) income taxes differs from the amount obtained by applying the statutory tax rate as follows: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Provision for income taxes at statutory rate 34.0 % 34.0 % 34.0 % 34.0 % Increase (decrease) in taxes resulting from: State taxes, net of federal benefit — 0.0 (0.9 ) — Foreign rate variance (19.1 ) (24.6 ) (14.9 ) (18.0 ) Nondeductible expenses 1.1 0.7 (0.6 ) (1.3 ) Nontaxable income — — 12.8 — Return to provision adjustments (0.6 ) (0.5 ) (0.1 ) 1.2 Tax contingency reserve (2.3 ) 12.8 (7.9 ) (0.6 ) Valuation allowance (6.2 ) (2.4 ) (38.9 ) (16.3 ) Other 0.8 1.5 (0.2 ) (0.4 ) 7.7 % 21.5 % (16.7 )% (1.4 )% Undistributed earnings of the Company’s foreign subsidiaries amounted to approximately $149,182 and $124,743 as of December 31, 2015 and 2014, respectively. Those earnings are considered to be permanently reinvested due to certain restrictions under local laws as well as the Company’s plans to reinvest such earnings for future expansion in certain foreign jurisdictions. Accordingly, no provision for U.S. federal and state taxes has been provided thereon. Upon repatriation of those earnings in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes and withholding taxes payable to the foreign country. If such earnings were repatriated, the amount of unrecognized deferred tax liability is estimated to be approximately $16,000. The following is a tabular reconciliation of the total amounts of unrecognized tax benefits: Twelve Months Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Unrecognized tax benefits at beginning of the period $ 26,109 $ 24,143 $ 15,425 $ 15,423 Increases for positions taken in current period 950 — 9,526 2 Increases for positions taken in prior period 31 1,966 6,268 — Decreases for positions settled with taxing authorities (10,544 ) — (7,075 ) — Decreases for expiration of statute of limitations (2,711 ) — (1 ) Unrecognized tax benefits at end of the period $ 13,835 $ 26,109 $ 24,143 $ 15,425 As of December 31, 2015, the Company’s liability for income taxes associated with uncertain tax positions decreased to $13,835 from $26,109 as of December 31, 2014. The liabilities that would favorably affect the Company’s effective tax rate were $5,832 and $17,510 at December 31, 2015 and 2014, respectively. The decrease in liability was due to the settlement with the Chinese tax authority on its audit of MFC and MFC1 for tax years 2005 through 2011. In addition, the Company recognized a one-time income tax benefit of $2,711 due to the expiration of the statute of limitation. The Company anticipates that there will be other changes to the unrecognized tax benefit associated with uncertain tax positions due to the expiration of the 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. The Company recognizes potential accrued interest and penalties related to unrecognized tax benefits in income tax expense. Related to the unrecognized tax benefits noted above, the Company accrued $(109), $309, $545 and $624 of net interest for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, respectively. The accrued interest further decreased $2,025 due to the settlement with the Chinese tax authority on its audit of MFC and MFC1 for tax years 2005 through 2011. In total, the Company has recognized a liability of $612 and $2,746 for interest as of December 31, 2015 and 2014, respectively. The Company and its subsidiaries conduct business globally and, as a result, it or one or more of its subsidiaries file income tax returns in the U.S. (both federal and in various states), local and foreign jurisdictions. With limited exceptions, the Company is no longer subject to U.S. federal tax examinations for years through fiscal 2011. With limited exceptions, the Company is no longer subject to state and foreign income tax examinations by taxing authorities for years through fiscal 2008. The Chinese tax authority has concluded the field work associated with auditing the income tax returns of MFC and MFC1 for tax years 2005 through 2011 related to transfer pricing on tangible goods sold by the Company to related parties. The Chinese tax authority issued a final notice of assessment of $12,569, including interest, and the Company made the corresponding payment in February 2015. The Company is currently seeking relief from double taxation through competent authority on this cross-border adjustment. An estimate of the ultimate resolution cannot be made at this time. The Chinese tax authority is currently auditing the income tax returns of MFLEX Chengdu for tax years 2009 through 2015. 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. 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.

Lines of Credit

Lines of Credit	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Lines of Credit	5. Lines of Credit During August 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. (“BA”), 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 175 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. The BA credit facility will mature on August 6, 2017. 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 RMB ($30,800 at December 31, 2015). The MFC Credit Line became effective on July 31, 2013 and will mature on July 30, 2016. In addition, MFC and ABC entered into a Facility Offer Letter dated as of July 1, 2013, which sets forth the loan pricing. The loan interest rate for the U.S. dollar borrowing under the MFC Credit Line will be negotiated by the parties based on the lending cost in the Chinese market for the U.S. dollar transactions on the day the loan is made. 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 ($46,199 at December 31, 2015). The CCB Credit Line will mature on May 5, 2016. MFC and CCB have also entered into a Facility Offer Letter which sets forth the pricing negotiated by the parties. Interest on the credit line agreement for RMB lending is based on the current rate set by the People’s Bank of China at the time of borrowing. For U.S. dollar lending, the interest rate will be negotiated and determined by both parties based on the lending cost in the Chinese market for U.S. dollar transactions on the day the loan is made. A summary of the lines of credit is as follows: Amounts Available at Amounts Outstanding at December 31, 2015 December 31, 2014 December 31, 2015 December 31, 2014 Line of credit (BA) $ 30,000 $ 30,000 $ — $ — Line of credit (ABC) 30,800 32,685 — — Line of credit (CCB) 46,199 49,028 — — $ 106,999 $ 111,713 $ — $ — As of December 31, 2015, the Company was in compliance with all covenants under its lines of credit.

Segment Information and Geograp

Segment Information and Geographic Data	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information and Geographic Data	6. Segment Information and Geographic Data Based on the evaluation of the Company’s internal financial information, management believes that the Company operates in one reportable segment under one reporting unit. The Company is primarily engaged in the engineering, design and manufacture of flexible circuit boards along with related component assemblies. The Company operates 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 areas are presented on a basis consistent with the consolidated financial statements. The geographic area’s net sales amounts include intra-company product sales transactions, which are offset in the elimination line. Financial information by geographic area is as follows: Fiscal Year Ended December 31, Three Months Ended December 31, Fiscal Years Ended September 30, 2015 2014 2014 2013 Net sales United States $ 11,109 $ 3,051 $ 16,426 $ 14,619 China 565,632 185,372 622,475 829,379 Singapore 616,750 200,222 552,557 754,026 Other 708 1,717 23,831 2,706 Eliminations (557,600 ) (180,359 ) (582,136 ) (813,086 ) Total $ 636,599 $ 210,003 $ 633,153 $ 787,644 December 31, December 31, 2015 2014 Long-lived assets (property, plant and equipment and land use rights) United States $ 836 $ 1,114 China 134,185 165,997 Singapore 149 254 Other 10 88 Total $ 135,180 $ 167,453 Net sales by geographic region based on the location of the customer is summarized below: Fiscal Year Ended Three Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 United States $ 288,498 $ 81,310 $ 65,964 $ 17,968 Mexico — — — 8,489 Canada 1,440 413 5,688 1,965 China 146,719 53,589 357,170 580,804 Hong Kong 46,424 25,963 138,795 136,445 Japan 82,553 38,258 45,238 7,750 Taiwan 62,641 9,921 16,736 2,762 Other Asia-Pacific 8,180 486 1,630 25,398 Europe 31 4 21 5,301 Other 113 59 1,911 762 $ 636,599 $ 210,003 $ 633,153 $ 787,644 Net sales to customers in Other Asia-Pacific noted above included Korea, Malaysia, the Philippines, Singapore and Vietnam. Net sales to customers in Europe included France, Germany, Hungary, the Netherlands and the United Kingdom.

Significant Concentrations

Significant Concentrations	12 Months Ended
	Dec. 31, 2015
Risks And Uncertainties [Abstract]
Significant Concentrations	7. Significant Concentrations Customers Net sales to the Company’s largest Original Equipment Manufacturer (“OEM”) customers, which accounted for more than 10% of the Company’s net sales, inclusive of net sales made to its designated subcontractors, are as follows: Fiscal Three Months Ended Fiscal Years Ended September 30, December December 2014 2013 Net sales Apple Inc. 75 % 76 % 57 % 75 % Beijing Xiaomi Technology Co., Ltd. 10 % 12 % 17 % 3 % Net sales direct to the Company’s largest customers, exclusive of OEM subcontractor relationship, which accounted for more than 10% of the Company’s net sales, and accounts receivable from such customers are presented below. The customers consist principally of major electronic companies or electronics company subcontractors. Fiscal Three Months Ended Fiscal Years Ended September 30, December December 31, 2014 2014 2013 Net sales Customer—1 43 % 38 % 8 % 0 % Customer—2 12 % 15 % 7 % 1 % December 31, December 31, 2015 2014 Accounts receivable Customer—1 53 % 35 % Customer—2 10 % 9 % Industry The Company’s net sales into its largest industry sectors, as a percentage of total net sales, are presented below: Fiscal Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Smartphones 73 % 72 % 71 % 71 % Tablets 12 % 18 % 16 % 21 % Consumer electronics 13 % 6 % 7 % 7 % 1 Includes wearables and connected home devices.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Operating Leases The Company leases certain of its facilities and equipment under non-cancelable operating leases which expire at various dates through 2018. Future minimum lease payments under non-cancelable operating leases at December 31, 2015 are as follows: Year Ending December 31, Future Minimum Lease Payments 2016 412 2017 421 2018 125 2019 — 2020 and beyond — Total $ 958 Rental expense for the aforementioned operating leases was $456 and $186 for the fiscal year ended December 31, 2015 and the three months ended December 31, 2014, respectively. Rental expense for the aforementioned operating leases was $1,277 and $1,428 for the fiscal years ended September 30, 2014 and 2013, respectively. 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 As of December 31, 2015, the Company had outstanding purchase commitments to acquire capital assets and other materials and services of $9,922, which exclude amounts already recorded on the Consolidated Balance Sheets. 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 MFC and MFLEX Chengdu’s after-tax profit, subject to certain cumulative limits. These restrictions on net income as of December 31, 2015 and 2014 were $18,326 and $20,170, respectively. Indemnification In the normal course of business, the Company provides indemnification and guarantees of varying scope to customers and others. These indemnities include among other things, intellectual property indemnities to customers in connection with the sale of the Company’s products, warranty guarantees to customers related to products sold and indemnities to the Company’s directors and officers to the maximum extent permitted by Delaware law. The duration of these indemnities and guarantees varies, and, in certain cases, is indeterminate. Historically, costs related to these indemnification provisions have not been significant, and with the exception of the warranty accrual (see Note 1), no liabilities have been recorded for these indemnification provisions.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	9. 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. The 2014 Plan provides for the granting of stock options, stock appreciation rights, restricted share awards and restricted stock units to employees, directors (including non-employee directors), advisors and consultants. Grants under the 2014 Plan vest and expire based on periods determined by the Administrator, but in no event can the expiration date be later than ten years from the date of grant (five years after the date of grant if the grant is an incentive stock option to an employee who owns more than 10% of the total combined voting power of all classes of the Company’s capital stock). Grants of stock options may be either incentive stock options or nonqualified stock options. The Company’s assessment of the estimated fair value of stock options and stock appreciation rights granted is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables and the related tax impact. The Company utilizes the Black-Scholes option valuation model to estimate the fair value of stock options and stock appreciation rights granted. Expected forfeitures are estimated based on the historical turnover of the Company’s employees. The fair value of service-based restricted stock units granted is based on the closing price of the Company’s common stock on the date of grant. The Black-Scholes option valuation model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. This model also requires the input of highly subjective assumptions including: (a) expected volatility of the Company’s common stock price, which the Company determines based on historical volatility of the Company’s common stock; (b) expected dividends, which are zero, as the Company does not currently anticipate issuing dividends; (c) expected term of the stock option or stock appreciation right (“SSAR”), which is estimated based on the historical stock option and SSAR exercise behavior of the Company’s employees; and (d) risk free interest rate, which is based on observed interest rates (zero coupon U.S. Treasury debt securities) appropriate for the expected holding period. Stock Options No stock options were granted during the fiscal year ended December 31, 2015, the three months ended December 31, 2014 or the fiscal years ended September 30, 2014 and 2013. No unearned compensation existed as of December 31, 2015 related to stock options. As of December 31, 2015, no stock options were outstanding. As of December 31, 2014, 15,000 stock options were outstanding and exercisable with a weighted-average exercise price of $20.81. During the fiscal year ended December 31, 2015, 15,000 stock options expired. The aggregate intrinsic value of stock options exercised was $0, $0, $177 and $278 for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, respectively. Service and Performance-Based Restricted Stock Units During the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, the Company granted service-based restricted stock units (“RSUs”) under the 2014 Plan and the 2004 Plan to certain employees (including executive officers) and directors at no cost to such individuals. 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 cost 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 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 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 October 22, 2014, the Company granted 289,417 performance-based RSUs (the “TSR PSUs”), which vest upon both market and performance conditions. The market condition was measured by determining the Company’s total shareholder return (“TSR”), rounded to the nearest whole number, for the three-year period beginning October 1, 2014 through December 31, 2017 versus the TSR of the Nasdaq Total Return Index (the “Index”) for the same period, using the calendar three-month average daily closing price of each on October 1, 2014 as compared to December 31, 2017. On October 22, 2014, the Company also granted 94,057 performance-based RSUs (the “Stock Price PSUs”) containing both market and performance conditions, whereby the market condition was measured by the increase in the stock price of the Company, using the previous 20 trading day average daily closing price of each on October 21, 2014 and December 31, 2015. 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 stock-based compensation expense 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. RSU activity for the fiscal year ended December 31, 2015 is summarized as follows: Number of Shares Weighted- Average Grant-Date Fair Value Non-vested shares outstanding at December 31, 2014 1,568,365 $ 9.43 Granted 63,780 21.80 Vested (199,754 ) 15.31 Forfeited (185,738 ) 9.35 Non-vested shares outstanding at December 31, 2015 1,246,653 $ 9.13 RSU details for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013 are summarized as follows: Fiscal Three Fiscal December December 31, 2014 2014 2013 Service-based RSUs granted 63,780 594,912 326,988 341,583 Performance-based RSUs granted — 383,474 261,845 96,556 Weighted-average grant-date fair value of non-vested RSUs granted $ 21.80 $ 7.55 $ 11.43 $ 17.03 Weighted-average fair value of RSUs vested $ 15.31 $ 13.10 $ 19.28 $ 20.40 Aggregate intrinsic value of RSUs vested $ 3,851 $ 1,161 $ 1,136 $ 9,458 Unearned compensation as of December 31, 2015 was $5,747 related to non-vested RSUs, which will be recognized into expense over the weighted-average remaining contractual life of the non-vested RSUs of 1.6 years. Stock Appreciation Rights No SSARs were granted during the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal year ended September 30, 2014. During the fiscal year ended September 30, 2013, the Administrator approved the grant of SSARs to be settled in Company common stock. These grants were made under the 2004 Plan to certain employees (including executive officers) at no cost to such individual. Each SSAR has a base appreciation amount that is equal to the closing price of a share of the Company’s common stock on each applicable grant date as reported on the NASDAQ Global Select Market. The SSARs granted to employees generally vest either over a period of three years with one-third vesting on each of the anniversary dates of the grant date or may vest completely on the third anniversary date of the grant date and have a contractual life of 10 years. The Company’s SSARs are treated as equity awards and are measured using the initial compensation element of the award at the time of grant and the expense is recognized over the requisite service period (the vesting period) with an exercise price equal to the stock price on the date of grant. Upon exercise, each SSAR will be settled in the Company’s common stock. Whole Company shares will be issued based on the percentage of share appreciation between the weighted-average price per share for all grant dates and the fair market value per share on the exercise date, multiplied by the number of SSARs units being exercised. Total compensation cost related to SSARs is recognized over the vesting period and is determined based on the whole number of shares issued multiplied by the grant date fair value. SSARs activity for the fiscal year ended December 31, 2015 is summarized as follows: Number of Shares Weighted- Average Exercise Price Aggregate Intrinsic Value Weighted- Average Remaining Contractual Life SSARs outstanding at December 31, 2014 695,673 $ 19.96 Granted — — Exercised (186,254 ) 17.99 Forfeited — — Expired (19,611 ) 26.25 SSARs outstanding at December 31, 2015 489,808 $ 20.45 $ 887 5.21 SSARs exercisable at December 31, 2015 489,808 $ 20.45 $ 887 5.21 SSARs vested at December 31, 2015 489,808 $ 20.45 $ 887 5.21 The aggregate intrinsic value of the SSARs exercised during the fiscal year ended December 31, 2015 was $971. Change in Control In connection with the stock acquisition made by UE of WBL during May 2013, the Company reviewed the 2004 Plan, and its Change in Control Plan dated January 18, 2012 (the “CiC Plan”), and determined that a “Change in Control,” as defined in the 2004 Plan and the CiC Plan, occurred as of May 23, 2013. As a result, the Company recorded stock-based compensation expense of $9,582 during the Company’s third fiscal quarter of 2013 related to the accelerated vesting of outstanding serviced-based RSUs and SSARs, as well as the conversion of performance-based RSUs to service-based RSUs for awards outstanding as of May 23, 2013. The expense consisted of the following: Number of Units Fiscal Year Ended September 30, 2013 Serviced-based RSUs 364,625 $ 5,330 SSARs 346,484 1,650 Conversion of performance-based RSUs to service-based RSUs 266,166 2,602 Total $ 9,582 The expense was included as stock-based compensation expense resulting from change in control in the Consolidated Statements of Comprehensive Income for the fiscal year ended September 30, 2013. Stock-Based Compensation Expense Summary The following table shows a summary of the stock-based compensation expense by expense type included in the Consolidated Statements of Comprehensive Income for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013: Fiscal Year Ended Three Fiscal Years Ended September 30, December December 2014 2013 Cost of sales $ 439 $ 99 $ 234 $ 377 Research and development 419 99 325 478 Sales and marketing 340 151 437 614 General and administrative 3,215 777 2,151 2,561 Stock-based compensation resulting from change in control — — — 9,582 Total $ 4,413 $ 1,126 $ 3,147 $ 13,612 The following table shows a summary of the stock-based compensation expense by award type recorded for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 RSUs $ 4,413 $ 1,126 $ 3,147 $ 11,245 SSARs — — — 2,367 Total $ 4,413 $ 1,126 $ 3,147 $ 13,612

Transition Period Comparative D

Transition Period Comparative Data	12 Months Ended
	Dec. 31, 2015
Income Statement [Abstract]
Transition Period Comparative Data	10. Transition Period Comparative Data The following table presents certain financial information for the three months ended December 31, 2014 and 2013: Three Months Ended December 31, 2014 2013 (unaudited) Net sales $ 210,003 $ 211,672 Gross profit 30,487 2,496 Income before income taxes 20,359 (7,827 ) Provision for income taxes 4,384 1,452 Net income (loss) $ 15,975 $ (9,279 ) Net income (loss) per share: Basic $ 0.66 $ (0.39 ) Diluted $ 0.65 $ (0.39 ) Shares used in computing net income (loss) per share: Basic 24,267,567 24,083,932 Diluted 24,624,368 24,083,932

Impairment and Restructuring

Impairment and Restructuring	12 Months Ended
	Dec. 31, 2015
Restructuring And Related Activities [Abstract]
Impairment and Restructuring	11. Impairment and Restructuring Fiscal Years 2014 and 2015 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 (one of which is a leased facility), were consolidated into the Company’s two main manufacturing plants under MFC in Suzhou. In addition, as part of the Restructuring, the Company closed MFE, which was previously located in Cambridge, United Kingdom and has reduced 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. As of September 30, 2015, the Company’s intent continued to be to sell the facility, but the time of completion of a sale could not be estimated at that time. Therefore, the asset no longer met the held for sale classification criteria under the relevant FASB authoritative guidance. As a result, the Company reclassified this facility as property, plant and equipment and remeasured it at its estimated fair value as of September 30, 2015 (the reclassification date), recording a gain of $561 in impairment and restructuring during the fiscal year ended December 31, 2015. 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. Furthermore, one of the Company’s satellite manufacturing facilities, in Suzhou, China, 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 September 30, 2014. During the three months ended March 31, 2015, the Company completed the sale of a satellite facility in Suzhou, China, which resulted in a gain of $1,101. In connection with the Restructuring, the Company recorded the following impairment and restructuring (recoveries) expenses for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal year ended September 30, 2014: Fiscal Year Ended December 31, 2015 Three Months Ended December 31, 2014 Fiscal Year Ended September 30, 2014 Asset (recoveries) impairments, net $ (960 ) $ (1,816 ) $ 18,241 Gain on sale of a satellite facility (1,101 ) — — One-time termination benefits — 701 9,699 Other costs 304 719 5,999 Impairment and restructuring $ (1,757 ) $ (396 ) $ 33,939 The following table reflects the movement activity of the restructuring reserve: One-Time Termination Benefits Contract Termination Other Costs Total Accrued Restructuring Accrued at December 31, 2014 $ 542 $ (3 ) $ 5,171 $ 5,710 Restructuring additions 13 — 358 371 Adjustment/foreign exchange effect (181 ) 3 (466 ) (644 ) Amount paid (374 ) — (2,109 ) (2,483 ) Accrued at December 31, 2015 $ — $ — $ 2,954 $ 2,954 Fiscal Year 2013 Impairment The Company records the excess of an acquisition’s purchase price over the fair value of the identified assets and liabilities as goodwill. The Company evaluates its goodwill balance typically during the fourth quarter of each fiscal year for impairment, or more frequently if indicators are present or changes in circumstances suggest that impairment may exist. Given the continued decline in the Company’s stock price and market capitalization below the carrying value of the Company’s net assets, as well as continued decreases in net sales, gross profit, and operating income compared with forecasted results during the third quarter of fiscal 2013, the Company considered these factors as indicators of possible impairment of goodwill as defined under the relevant FASB authoritative accounting guidance. As a result, the Company determined an interim impairment test was necessary while preparing its financial statements for the three and nine months ended June 30, 2013. The Company performed the interim goodwill impairment test on its single reporting unit. Because the first phase of the goodwill impairment test (“Step 1”) indicated that the reporting unit’s carrying value exceeded its fair value, a second phase (“Step 2”) was performed. Under Step 2, for the purpose of deriving the implied fair value of goodwill, the fair value of the Company’s net assets were estimated using a discounted cash flow analysis based on the Company’s future budgets discounted using the Company’s weighted average cost of capital and market indicators, which was obtained using Level 3 fair value measurements on a non-recurring basis. To measure the amount of impairment, the implied fair value of the goodwill was then compared to the recorded goodwill. Upon completion of the impairment test, the Company determined that its goodwill was impaired and recorded a charge of $7,537 during the fiscal third quarter to fully impair its goodwill, resulting in a balance of $0 as of September 30, 2013. With respect to long-lived assets which mainly consisted of property, plant and equipment held for use, the Company compared its calculation of the forecasted undiscounted cash flows to the carrying value of the assets and concluded that no other instances of impairment were identified as a result of the interim test as of June 30, 2013 and September 30, 2013.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	12. Subsequent Events On February 4, 2016, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Suzhou Dongshan Precision Manufacturing Co., Ltd., a company organized under the laws of the People’s Republic of China (“DSBJ”), and Dragon Electronix Merger Sub Inc., a Delaware corporation and indirect wholly owned subsidiary of DSBJ (“Merger Sub”), under which Merger Sub will be merged with and into the Company (the “Merger”), with the Company continuing after the Merger as the surviving corporation and indirect subsidiary of DSBJ. The Merger Agreement has been unanimously approved by the Company’s Board of Directors. Under the terms of the Merger Agreement, the Company’s stockholders will receive $23.95 in cash for each share of common stock held at the close of the transaction. The proposed transaction values the Company’s equity at approximately $610,000, on a fully diluted basis. Consummation of the Merger is expected to occur in the third quarter of 2016 and is subject to approval by the Company’s stockholders and DSBJ’s stockholders, certain regulatory approvals and other closing conditions.

Quarterly Financial Summary

Quarterly Financial Summary	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Summary	Quarterly Financial Summary The following table presents the Company’s unaudited quarterly consolidated income statement data for its previous eight quarters. These quarterly results include all adjustments consisting of normal recurring adjustments that the Company considers necessary for the fair presentation for the quarters presented and are not necessarily indicative of the operating results for any future period. For the Quarters Ended (in thousands, except per share data) December 31, 2015 September 30, 2015 June 30, 2015 March 31, 2015 December 31, 2014 September 30, 2014 June 30, 2014 March 31, 2014 Net sales $ 169,045 $ 165,690 $ 152,765 $ 149,099 $ 210,003 $ 172,884 $ 130,804 $ 117,793 Cost of sales 149,144 143,146 134,193 130,060 179,516 155,340 138,023 130,765 Gross profit (loss) 19,901 22,544 18,572 19,039 30,487 17,544 (7,219 ) (12,972 ) Operating expenses: Research and development 1,204 1,258 1,226 1,374 1,397 1,270 1,720 1,496 Sales and marketing 3,266 3,509 3,976 3,967 4,819 4,207 4,547 4,353 General and administrative 4,848 4,857 4,640 5,492 4,675 4,281 4,163 3,634 Impairment and restructuring 51 (485 ) (143 ) (1,180 ) (396 ) 780 8,361 24,798 Total operating expenses 9,369 9,139 9,699 9,653 10,495 10,538 18,791 34,281 Operating income (loss) 10,532 13,405 8,873 9,386 19,992 7,006 (26,010 ) (47,253 ) Other income (expense), net: Interest income 457 490 421 354 239 400 170 246 Interest expense (85 ) (97 ) (94 ) (91 ) (71 ) (139 ) (19 ) (217 ) Other income (expense), net 1,345 1,874 1,146 938 199 375 711 116 Income (loss) before income taxes 12,249 15,672 10,346 10,587 20,359 7,642 (25,148 ) (47,108 ) Provision for 1,827 1,983 (1,529 ) 1,491 4,384 1,719 3,612 5,308 Net income (loss) $ 10,422 $ 13,689 $ 11,875 $ 9,096 $ 15,975 $ 5,923 $ (28,760 ) $ (52,416 ) Net income (loss) per share: Basic $ 0.43 $ 0.56 $ 0.49 $ 0.37 $ 0.66 $ 0.25 $ (1.19 ) $ (2.18 ) Diluted $ 0.41 $ 0.54 $ 0.47 $ 0.36 $ 0.65 $ 0.24 $ (1.19 ) $ (2.18 )

Schedule II - Consolidated Valu

Schedule II - Consolidated Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 31, 2015
Valuation And Qualifying Accounts [Abstract]
Schedule II - Consolidated Valuation and Qualifying Accounts and Reserves	MULTI-FINELINE ELECTRONIX, INC. SCHEDULE II— CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (In Thousands) Accounts Receivable Allowance and Bad Debt Reserves Balance at Beginning of Period Additions Charged to Operations Deductions (Write-offs) Balance at End of Period Fiscal Year ended December 31, 2015 $ 3,126 $ 2,211 $ (4,421 ) $ 916 Three Months Ended December 31, 2014 $ 3,983 $ 3,363 $ (4,220 ) $ 3,126 Fiscal Year Ended September 30, 2014 $ 4,281 $ 10,817 $ (11,115 ) $ 3,983 Fiscal Year Ended September 30, 2013 $ 2,254 $ 16,567 $ (14,540 ) $ 4,281 Valuation Allowance on Deferred Tax Assets Balance at Beginning of Period Additions Charged to Operations Deductions (Write-offs) Balance at End of Period Fiscal Year ended December 31, 2015 $ 41,394 $ — $ (2,586 ) $ 38,808 Three Months Ended December 31, 2014 $ 42,611 $ 321 $ (1,538 ) $ 41,394 Fiscal Year Ended September 30, 2014 $ 22,536 $ 20,224 $ (149 ) $ 42,611 Fiscal Year Ended September 30, 2013 $ 12,334 $ 10,926 $ (724 ) $ 22,536

Basis of Presentation and Sig21

Basis of Presentation and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Description of the Company	Description of the Company 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 61% of the Company’s outstanding common stock as of December 31, 2015 and 2014, 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.
Change in Fiscal Year End	Change in Fiscal Year End On August 4, 2014, the Board of Directors of the Company approved a change in the Company’s fiscal year end from September 30 to December 31. The periods presented in this Annual Report include the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company has three wholly owned subsidiaries located in China: MFLEX Suzhou Co., Ltd. (“MFC”), formerly known as Multi-Fineline Electronix (Suzhou No. 2) Co., Ltd. (“MFC2”) and into which Multi-Fineline Electronix (Suzhou) Co., Ltd (“MFC1” which we are in the process of de-registering) was merged in fiscal 2010, 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”). All significant intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are used, including, but not limited to, those related to inventories, income taxes, accounts receivable allowance and warranty. Actual results could differ from those estimates.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash equivalents consisted of money market funds as of December 31, 2015 and 2014.
Fair Value Measurements	Fair Value Measurements Per Financial Accounting Standards Board (“FASB”) authoritative guidance, the Company classifies and discloses the fair value of certain of its assets and liabilities in one of the following three categories: Level 1: quoted market prices in active markets for identical assets and liabilities Level 2: observable market based inputs or unobservable inputs that are corroborated by market data Level 3: unobservable inputs that are not corroborated by market data The carrying amounts of certain of the Company’s financial instruments, including cash, 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 money market funds are measured at fair value using Level 1 fair value inputs at the end of each reporting period. 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 December 31, 2015 Level 1 Level 2 Level 3 Money market funds (cash and cash equivalents) $ 5,009 $ — $ — $ 5,009 $ — $ — Fair Value Measurements of Assets and Liabilities on a Recurring Basis as of December 31, 2014 Level 1 Level 2 Level 3 Money market funds (cash and cash equivalents) $ 18,208 $ — $ — $ 18,208 $ — $ — As of December 31, 2015, there were no assets or liabilities measured at fair value on a non-recurring basis. Below is a summary of the Company’s assets measured at fair value on a non-recurring basis as of December 31, 2014; refer to Note 11 for further details. The fair value of the assets was determined using Level 3 unobservable inputs not corroborated by market data, consisting of a value assessment report and third-party offers for the building and equipment. Fair Value Measurements of Assets on Level 1 Level 2 Level 3 Building and equipment (assets held for sale) $ — $ — $ 11,387 $ — $ — $ 11,387
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consisted primarily of cash, to the extent balances exceeded limits that were insured by the Federal Deposit Insurance Corporation or the equivalent government body in other countries, and accounts receivable. Credit risk exists because the Company’s flexible printed circuit boards and related component assemblies were sold to a limited number of customers during the reporting periods herein (refer to Note 7). The Company does not require collateral and maintains reserves for potential credit losses. Such losses have historically been immaterial and have been within management’s expectations.
Accounts Receivable	Accounts Receivable The Company records net sales in accordance with the terms of the sale, which is generally at shipment. Accounts receivable are recorded at the invoiced amount, and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in existing accounts receivable, and the allowance is determined based on historical write-off experience as well as specific identification of credit issues with invoices. The Company reviews the allowance for doubtful accounts monthly (or more often, as necessary), and past due balances over a specified amount are reviewed individually for collectability. All other balances are reviewed on an aggregate basis. Account balances are charged against the allowance if and when the Company determines it is probable that the receivable will not be collected. The Company does not have any off-balance sheet credit exposure related to its customers.
Inventories	Inventories Inventories are stated at the lower of cost or market, with cost being determined on a first-in, first-out basis. The Company records write-downs for excess and obsolete inventory based on historical usage and expected future product demand.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the assets as follows: Buildings and building improvements 20 - 39 years Leasehold improvements Shorter of 15 years or life of lease Machinery and equipment 3 - 10 years Furniture and fixtures 3 - 5 years Computers and capitalized software 3 - 5 years
Land Use Rights	Land Use Rights Land use rights include long-term leaseholds of land for the Company’s facilities located in China. The Company paid an upfront fee for use of the land use rights and amortizes the expense through expiration.
Long-Lived Asset Impairment	Long-Lived Asset Impairment The Company tests its long-lived assets, which include property, plant and equipment and land use rights, for impairment whenever circumstances or events may affect the recoverability of long-lived assets. To determine if an impairment exists, the Company first determines whether there has been a change in the use or circumstance related to the assets and whether a held and used or held for sale impairment model should be used to evaluate the assets or asset group for impairment. If the assets are classified as held and used, the Company utilizes the forecasted undiscounted cash flows related to the asset group and compares the result to the carrying value. If the forecasted undiscounted cash flows exceed the carrying value, there is no impairment. To develop the forecasted undiscounted cash flows, the Company utilizes a number of estimates and assumptions including the internally developed business assumptions used to compute the forecasted cash flows and related terminal cash flows. If the assets meet the criteria for held for sale classification, the Company determines the estimated fair value for the assets less the applicable disposal costs and compares this value to the carrying value of the long-lived assets. If this value exceeds the carrying value, there is no impairment. In determining these fair value estimates, the Company considers internally generated information and information obtained from discussions with market participants. The determination of fair value requires significant judgment both by the Company and outside experts engaged to assist in this process, if any. Refer to Note 11 for further details.
Revenue Recognition	Revenue Recognition The Company’s revenues, which the Company refers to as net sales, net of accounts receivable allowance, refunds and credits, are generated primarily from the sale of flexible printed circuit boards and related component assemblies, which are sold to original equipment manufacturers and electronic manufacturing services providers to be included in other electronic products. The Company recognizes revenue when there is persuasive evidence of an arrangement with the customer that states a fixed or determinable sales price, when title and risk of loss transfers, when delivery of the product has occurred in accordance with the terms of the sale and collectability of the related accounts receivable is reasonably assured. The Company does not have any post-shipment obligations ( e.g. All non-income government-assessed taxes (sales and value added taxes) collected from customers and remitted to governmental agencies are recorded on a net basis (excluded from net sales) in the accompanying consolidated financial statements. Such taxes are recorded in accrued liabilities until they are remitted to the appropriate governmental agencies.
Product Warranty Accrual	Product Warranty Accrual The Company typically warrants its products for up to 36 months. The standard warranty requires the Company to replace defective products returned to the Company at no cost to the customer. The Company records an estimate for warranty related costs at the time revenue is recognized based on historical amounts incurred for warranty expense and historical warranty return rates as well as an evaluation of the expected future warranty return rates. If actual warranty return rates differ from the estimated trends based on our historical experience, the Company may adjust the warranty accrual to reflect the actual results. The warranty accrual is included in accrued liabilities in the accompanying Consolidated Balance Sheets. Changes in the product warranty accrual for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, were as follows: Balance at Beginning of Period Warranty Expenditures Provision for Estimated Warranty Cost Balance at End of Period Fiscal Year Ended December 31, 2015 $ 1,013 $ (3,485 ) $ 3,005 $ 533 Three Months Ended December 31, 2014 $ 997 $ (467 ) $ 483 $ 1,013 Fiscal Year Ended September 30, 2014 $ 1,076 $ (4,570 ) $ 4,491 $ 997 Fiscal Year Ended September 30, 2013 $ 346 $ (3,469 ) $ 4,199 $ 1,076
Research and Development	Research and Development Research and development costs are incurred in the development of new products and processes, including significant improvements and refinements to existing products and processes and are expensed as incurred.
Restructuring Charges	Restructuring Charges The Company recognizes restructuring charges related to plans to close or consolidate duplicate manufacturing and administrative facilities. In connection with these activities, the Company records restructuring charges for employee termination and relocation costs and other exit-related costs. The recognition of restructuring charges requires making certain judgments and estimates regarding the nature, timing and amount of costs associated with the planned exit activity. To the extent that actual results differ from these estimates and assumptions, the Company may be required to revise the estimates of future liabilities, requiring the recognition of additional restructuring charges or the reduction of liabilities already recognized. Such changes to previously estimated amounts may be material to the consolidated financial statements. At the end of each reporting period, the Company evaluates the remaining accrued balances to ensure that no excess accruals are retained and the utilization of the provisions are for their intended purpose in accordance with developed exit plans. During the fiscal year ended December 31, 2015, the Company recorded restructuring charges of $304. During the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, the Company recorded restructuring charges of $1,420, $15,698 and $0, respectively. Refer to Note 11 for further details.
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method. Under this method, deferred income taxes are recognized by applying enacted statutory tax rates applicable to future years to differences between the tax bases and financial reporting amounts of existing assets and liabilities. Valuation allowances are established when it is more likely than not that such deferred tax assets will not be realized. The Company does not file a consolidated return with its foreign wholly owned subsidiaries. The Company has a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities, based on the technical merits of the position. The amount recognized is measured as the largest amount of benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The Company recognizes potential accrued interest and penalties related to unrecognized tax benefit in income tax expense.
Foreign Currency	Foreign Currency The functional currency of the Company’s foreign subsidiaries is either the local currency or if the predominant transaction currency is the U.S. dollar, then the U.S. dollar will be the functional currency. Balances are translated into U.S. dollars using the exchange rate at each balance sheet date for assets and liabilities and an average exchange rate for each period for income statement amounts. Currency translation adjustments are recorded in accumulated other comprehensive income, a component of stockholders’ equity. Foreign currency transactions occur primarily when there is a receivable or payable denominated in other than the respective entity’s functional currency. The Company records the changes in the exchange rate for these transactions in the Consolidated Statements of Comprehensive Income. For the fiscal year ended December 31, 2015, foreign exchange transaction gains and losses were included in other income (expense), net and were net gains of $4,823. For the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, they were net gains of $75, $605 and $348, respectively.
Derivative Financial Instruments	Derivative Financial Instruments From time to time, the Company enters into foreign currency forward contracts that are designated to economically hedge the exposure of future cash flows denominated in non-U.S. dollar currency. Derivative financial instruments are measured at fair value and are recorded in the Consolidated Balance Sheets as either assets or liabilities. Changes in the fair value of the derivative financial instruments are recorded each period in the Consolidated Statements of Comprehensive Income, depending on whether the derivative instruments are designated as part of the hedge transaction, and if so, the type of hedge transaction. The Company evaluates its derivative financial instruments as either cash flow hedges (forecasted transactions), fair value hedges (changes in fair value related to recognized assets or liabilities) or derivative financial instruments that do not qualify for hedge accounting. To qualify for hedge accounting, a derivative financial instrument must be highly effective in mitigating the designated risk of the hedged item. For derivative financial instruments that do not qualify for hedge accounting, changes in the fair value are reported in current period earnings. The Company designates its derivative financial instruments as non-hedge derivatives and records its foreign currency forward contracts as either assets or liabilities in the Consolidated Balance Sheets. Changes in the fair value of the derivative financial instruments that arise due to fluctuations in the forward exchange rates are recognized in earnings each period as other income (expense), net in the Consolidated Statements of Comprehensive Income. Realized gains (losses) are recognized at maturity as other income (expense), net in the Consolidated Statements of Comprehensive Income. The cash flows from derivative financial instruments are classified as cash flows from operating activities in the Consolidated Statements of Cash Flows. The Company did not enter into any foreign currency forward contracts during the fiscal year ended December 31, 2015. As of December 31, 2015, there were no outstanding foreign currency forward contracts.
Accounting for Stock-Based Compensation	Accounting for Stock-Based Compensation The Company recognizes stock-based compensation expense for all stock-based payment arrangements, net of an estimated forfeiture rate and generally recognizes expense for those shares expected to vest over the requisite service period of the award. For stock options and stock appreciation rights, the Company determines the grant date fair value using the Black-Scholes option-pricing model which requires the input of certain assumptions, including the expected life of the stock-based payment awards, stock price volatility and interest rates. For the service-based restricted stock units, the Company determines the fair value using the closing price of the Company’s common stock on the date of grant. For the performance-based restricted stock units granted, the Company determined the fair value using a Monte Carlo simulation model based on the underlying common stock closing price as of the grant performance date, the expected term, stock price volatility, and risk-free interest rates. Refer to Note 9 for further details.
Net Income Per Share-Basic and Diluted	Net Income Per Share—Basic and Diluted Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding. In computing diluted earnings per share, the weighted average number of shares outstanding is adjusted to reflect the effect of potentially dilutive securities. The impact of potentially dilutive securities is determined using the treasury stock method. The following table presents a reconciliation of basic and diluted shares: Fiscal December 31, Three December 31, Fiscal Years Ended September 30, 2015 2014 2014 2013 Basic weighted-average number of common shares outstanding 24,366,503 24,267,567 24,122,843 23,897,651 Dilutive effect of potential common shares 881,370 356,801 — — Diluted weighted-average number of common and potential common shares outstanding 25,247,873 24,624,368 24,122,843 23,897,651 Potential common shares excluded from the per share computations their inclusion would be anti-dilutive 371,801 721,098 897,201 903,263
Recent Accounting Pronouncements	Recent Accounting Pronouncements During May 2014, the FASB issued revised authoritative guidance that 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. During August 2015, the FASB issued guidance to defer the effective date by one year. The amendment is effective for annual periods beginning after December 15, 2017, including interim periods within that reporting period. The Company is currently evaluating the impact of its pending adoption of this guidance on its financial position, results of operations and cash flows.

Basis of Presentation and Sig22

Basis of Presentation and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
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 December 31, 2015 Level 1 Level 2 Level 3 Money market funds (cash and cash equivalents) $ 5,009 $ — $ — $ 5,009 $ — $ — Fair Value Measurements of Assets and Liabilities on a Recurring Basis as of December 31, 2014 Level 1 Level 2 Level 3 Money market funds (cash and cash equivalents) $ 18,208 $ — $ — $ 18,208 $ — $ —
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 December 31, 2014; refer to Note 11 for further details. The fair value of the assets was determined using Level 3 unobservable inputs not corroborated by market data, consisting of a value assessment report and third-party offers for the building and equipment. Fair Value Measurements of Assets on Level 1 Level 2 Level 3 Building and equipment (assets held for sale) $ — $ — $ 11,387 $ — $ — $ 11,387
Straight-Line Method Over Estimated Useful Lives of Assets	Depreciation is recorded using the straight-line method over the estimated useful lives of the assets as follows: Buildings and building improvements 20 - 39 years Leasehold improvements Shorter of 15 years or life of lease Machinery and equipment 3 - 10 years Furniture and fixtures 3 - 5 years Computers and capitalized software 3 - 5 years
Changes in the Product Warranty Accrual	Changes in the product warranty accrual for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013, were as follows: Balance at Beginning of Period Warranty Expenditures Provision for Estimated Warranty Cost Balance at End of Period Fiscal Year Ended December 31, 2015 $ 1,013 $ (3,485 ) $ 3,005 $ 533 Three Months Ended December 31, 2014 $ 997 $ (467 ) $ 483 $ 1,013 Fiscal Year Ended September 30, 2014 $ 1,076 $ (4,570 ) $ 4,491 $ 997 Fiscal Year Ended September 30, 2013 $ 346 $ (3,469 ) $ 4,199 $ 1,076
Reconciliation of Basic and Diluted Shares	The following table presents a reconciliation of basic and diluted shares: Fiscal December 31, Three December 31, Fiscal Years Ended September 30, 2015 2014 2014 2013 Basic weighted-average number of common shares outstanding 24,366,503 24,267,567 24,122,843 23,897,651 Dilutive effect of potential common shares 881,370 356,801 — — Diluted weighted-average number of common and potential common shares outstanding 25,247,873 24,624,368 24,122,843 23,897,651 Potential common shares excluded from the per share computations their inclusion would be anti-dilutive 371,801 721,098 897,201 903,263

Composition of Certain Balanc23

Composition of Certain Balance Sheet Components (Tables)	12 Months Ended
	Dec. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Components of Inventories, Net of Applicable Write-Downs	Inventories, net of applicable write-downs, consisted of the following: December 31, December 31, 2015 2014 Raw materials and supplies $ 9,684 $ 19,268 Work-in-progress 15,340 15,713 Finished goods 31,431 30,646 $ 56,455 $ 65,627
Components of Property, Plant and Equipment	Property, plant, and equipment, net, consisted of the following: December 31, December 31, 2015 2014 Building $ 51,427 $ 50,450 Machinery and equipment 321,600 334,539 Computers and capitalized software 14,295 13,328 Building and leasehold improvements 2,748 1,290 Construction-in-progress 318 598 $ 390,388 $ 400,205 Accumulated depreciation and amortization (258,401 ) (235,860 ) $ 131,987 $ 164,345
Components of Other Current Liabilities	Other current liabilities consisted of the following: December 31, December 31, 2015 2014 Wages and compensation $ 12,843 $ 13,855 Restructuring expenses¹ 2,954 5,710 Current portion of liabilities on uncertain tax positions 2 — 12,524 Other accrued expenses 7,123 10,608 $ 22,920 $ 42,697 1 Refer to Note 11 for further information on the Company’s impairment and restructuring activities. 2 Refer to Note 4 for further information on the Company’s income taxes.
Components of Other Long-term Liabilities	Other long-term liabilities consisted of the following: December 31, December 31, 2015 2014 Liabilities on uncertain tax positions¹ $ 6,645 $ 7,933 Other 787 3,245 $ 7,432 $ 11,178 1 Refer to Note 4 for further information on the Company’s income taxes.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
United States and Foreign Income (Loss) Before Taxes	United States and foreign income (loss) before taxes were as follows: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 United States $ 173 $ 307 $ (27,556 ) $ (3,544 ) Foreign 48,681 20,052 (44,885 ) (61,077 ) $ 48,854 $ 20,359 $ (72,441 ) $ (64,621 )
Provision for Income Taxes	The provision for income taxes consisted of the following components: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Current: Federal $ (3,198 ) $ 406 $ (3,321 ) $ 578 State 66 27 (676 ) 18 Foreign 6,776 3,495 8,584 3,186 $ 3,644 $ 3,928 $ 4,587 $ 3,782 Deferred: Federal $ 97 $ (154 ) $ 3,619 $ (1,855 ) State 17 (3 ) 988 34 Foreign 14 613 2,897 (1,051 ) 128 456 7,504 (2,872 ) $ 3,772 $ 4,384 $ 12,091 $ 910
Deferred Tax Assets and Liabilities	Deferred tax assets (liabilities) consisted of the following: December 31, 2015 December 31, 2014 Deferred tax assets: Net operating loss $ 29,113 $ 33,492 Inventories 415 322 Depreciation 9,738 9,832 Stock-based compensation 2,570 2,660 Asset impairment 16 16 Accrued expenses 1,325 1,675 Allowance for doubtful accounts 126 443 Warranty reserve 130 251 Investments 154 155 Foreign tax credits 2,919 567 Amortization 1,753 1,882 Other 55 35 Subtotal deferred tax assets 48,314 51,330 Valuation allowance (38,808 ) (41,394 ) Total deferred tax assets 9,506 9,936 Deferred tax liabilities: Deferred revenue — 302 Total deferred tax liabilities — 302 Net deferred tax assets $ 9,506 $ 9,634
Benefit from (Provision for) Income Taxes Differs from Amount Obtained by Applying Statutory Tax Rate	The benefit from (provision for) income taxes differs from the amount obtained by applying the statutory tax rate as follows: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Provision for income taxes at statutory rate 34.0 % 34.0 % 34.0 % 34.0 % Increase (decrease) in taxes resulting from: State taxes, net of federal benefit — 0.0 (0.9 ) — Foreign rate variance (19.1 ) (24.6 ) (14.9 ) (18.0 ) Nondeductible expenses 1.1 0.7 (0.6 ) (1.3 ) Nontaxable income — — 12.8 — Return to provision adjustments (0.6 ) (0.5 ) (0.1 ) 1.2 Tax contingency reserve (2.3 ) 12.8 (7.9 ) (0.6 ) Valuation allowance (6.2 ) (2.4 ) (38.9 ) (16.3 ) Other 0.8 1.5 (0.2 ) (0.4 ) 7.7 % 21.5 % (16.7 )% (1.4 )%
Amounts of Unrecognized Tax Benefits	The following is a tabular reconciliation of the total amounts of unrecognized tax benefits: Twelve Months Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Unrecognized tax benefits at beginning of the period $ 26,109 $ 24,143 $ 15,425 $ 15,423 Increases for positions taken in current period 950 — 9,526 2 Increases for positions taken in prior period 31 1,966 6,268 — Decreases for positions settled with taxing authorities (10,544 ) — (7,075 ) — Decreases for expiration of statute of limitations (2,711 ) — (1 ) Unrecognized tax benefits at end of the period $ 13,835 $ 26,109 $ 24,143 $ 15,425

Lines of Credit (Tables)

Lines of Credit (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Summary of the Lines of Credit	A summary of the lines of credit is as follows: Amounts Available at Amounts Outstanding at December 31, 2015 December 31, 2014 December 31, 2015 December 31, 2014 Line of credit (BA) $ 30,000 $ 30,000 $ — $ — Line of credit (ABC) 30,800 32,685 — — Line of credit (CCB) 46,199 49,028 — — $ 106,999 $ 111,713 $ — $ —

Segment Information and Geogr26

Segment Information and Geographic Data (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Financial Information by Geographic Segment	Financial information by geographic area is as follows: Fiscal Year Ended December 31, Three Months Ended December 31, Fiscal Years Ended September 30, 2015 2014 2014 2013 Net sales United States $ 11,109 $ 3,051 $ 16,426 $ 14,619 China 565,632 185,372 622,475 829,379 Singapore 616,750 200,222 552,557 754,026 Other 708 1,717 23,831 2,706 Eliminations (557,600 ) (180,359 ) (582,136 ) (813,086 ) Total $ 636,599 $ 210,003 $ 633,153 $ 787,644 December 31, December 31, 2015 2014 Long-lived assets (property, plant and equipment and land use rights) United States $ 836 $ 1,114 China 134,185 165,997 Singapore 149 254 Other 10 88 Total $ 135,180 $ 167,453
Net Sales by Geographic Region Based On Location of the Customer	Net sales by geographic region based on the location of the customer is summarized below: Fiscal Year Ended Three Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 United States $ 288,498 $ 81,310 $ 65,964 $ 17,968 Mexico — — — 8,489 Canada 1,440 413 5,688 1,965 China 146,719 53,589 357,170 580,804 Hong Kong 46,424 25,963 138,795 136,445 Japan 82,553 38,258 45,238 7,750 Taiwan 62,641 9,921 16,736 2,762 Other Asia-Pacific 8,180 486 1,630 25,398 Europe 31 4 21 5,301 Other 113 59 1,911 762 $ 636,599 $ 210,003 $ 633,153 $ 787,644

Significant Concentrations (Tab

Significant Concentrations (Tables)	12 Months Ended
	Dec. 31, 2015
Concentration Risk [Line Items]
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: Fiscal Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 Smartphones 73 % 72 % 71 % 71 % Tablets 12 % 18 % 16 % 21 % Consumer electronics 13 % 6 % 7 % 7 % 1 Includes wearables and connected home devices.
OEM Customers
Concentration Risk [Line Items]
Net Sales Direct to Company's Largest Customers	Net sales to the Company’s largest Original Equipment Manufacturer (“OEM”) customers, which accounted for more than 10% of the Company’s net sales, inclusive of net sales made to its designated subcontractors, are as follows: Fiscal Three Months Ended Fiscal Years Ended September 30, December December 2014 2013 Net sales Apple Inc. 75 % 76 % 57 % 75 % Beijing Xiaomi Technology Co., Ltd. 10 % 12 % 17 % 3 %
Other Than OEM Customers
Concentration Risk [Line Items]
Net Sales Direct to Company's Largest Customers	Net sales direct to the Company’s largest customers, exclusive of OEM subcontractor relationship, which accounted for more than 10% of the Company’s net sales, and accounts receivable from such customers are presented below. The customers consist principally of major electronic companies or electronics company subcontractors. Fiscal Three Months Ended Fiscal Years Ended September 30, December December 31, 2014 2014 2013 Net sales Customer—1 43 % 38 % 8 % 0 % Customer—2 12 % 15 % 7 % 1 % December 31, December 31, 2015 2014 Accounts receivable Customer—1 53 % 35 % Customer—2 10 % 9 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments And Contingencies Disclosure [Abstract]
Future Minimum Lease Payments Under Non-Cancelable Operating Leases	Future minimum lease payments under non-cancelable operating leases at December 31, 2015 are as follows: Year Ending December 31, Future Minimum Lease Payments 2016 412 2017 421 2018 125 2019 — 2020 and beyond — Total $ 958

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Restricted Stock Units Activity	RSU activity for the fiscal year ended December 31, 2015 is summarized as follows: Number of Shares Weighted- Average Grant-Date Fair Value Non-vested shares outstanding at December 31, 2014 1,568,365 $ 9.43 Granted 63,780 21.80 Vested (199,754 ) 15.31 Forfeited (185,738 ) 9.35 Non-vested shares outstanding at December 31, 2015 1,246,653 $ 9.13
Restricted Stock Units Details	RSU details for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013 are summarized as follows: Fiscal Three Fiscal December December 31, 2014 2014 2013 Service-based RSUs granted 63,780 594,912 326,988 341,583 Performance-based RSUs granted — 383,474 261,845 96,556 Weighted-average grant-date fair value of non-vested RSUs granted $ 21.80 $ 7.55 $ 11.43 $ 17.03 Weighted-average fair value of RSUs vested $ 15.31 $ 13.10 $ 19.28 $ 20.40 Aggregate intrinsic value of RSUs vested $ 3,851 $ 1,161 $ 1,136 $ 9,458
SSARs Activity	SSARs activity for the fiscal year ended December 31, 2015 is summarized as follows: Number of Shares Weighted- Average Exercise Price Aggregate Intrinsic Value Weighted- Average Remaining Contractual Life SSARs outstanding at December 31, 2014 695,673 $ 19.96 Granted — — Exercised (186,254 ) 17.99 Forfeited — — Expired (19,611 ) 26.25 SSARs outstanding at December 31, 2015 489,808 $ 20.45 $ 887 5.21 SSARs exercisable at December 31, 2015 489,808 $ 20.45 $ 887 5.21 SSARs vested at December 31, 2015 489,808 $ 20.45 $ 887 5.21
Summary of Expense Related to Restricted Stock Units and Stock Appreciation Rights	The expense consisted of the following: Number of Units Fiscal Year Ended September 30, 2013 Serviced-based RSUs 364,625 $ 5,330 SSARs 346,484 1,650 Conversion of performance-based RSUs to service-based RSUs 266,166 2,602 Total $ 9,582
Summary of Compensation Cost	The following table shows a summary of the stock-based compensation expense by expense type included in the Consolidated Statements of Comprehensive Income for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013: Fiscal Year Ended Three Fiscal Years Ended September 30, December December 2014 2013 Cost of sales $ 439 $ 99 $ 234 $ 377 Research and development 419 99 325 478 Sales and marketing 340 151 437 614 General and administrative 3,215 777 2,151 2,561 Stock-based compensation resulting from change in control — — — 9,582 Total $ 4,413 $ 1,126 $ 3,147 $ 13,612
Summary of Stock-Based Compensation Expense by Award Type	The following table shows a summary of the stock-based compensation expense by award type recorded for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal years ended September 30, 2014 and 2013: Fiscal Year Ended Three Months Ended Fiscal Years Ended September 30, December 31, 2015 December 31, 2014 2014 2013 RSUs $ 4,413 $ 1,126 $ 3,147 $ 11,245 SSARs — — — 2,367 Total $ 4,413 $ 1,126 $ 3,147 $ 13,612

Transition Period Comparative30

Transition Period Comparative Data (Tables)	12 Months Ended
	Dec. 31, 2015
Income Statement [Abstract]
Schedule of Financial Information	The following table presents certain financial information for the three months ended December 31, 2014 and 2013: Three Months Ended December 31, 2014 2013 (unaudited) Net sales $ 210,003 $ 211,672 Gross profit 30,487 2,496 Income before income taxes 20,359 (7,827 ) Provision for income taxes 4,384 1,452 Net income (loss) $ 15,975 $ (9,279 ) Net income (loss) per share: Basic $ 0.66 $ (0.39 ) Diluted $ 0.65 $ (0.39 ) Shares used in computing net income (loss) per share: Basic 24,267,567 24,083,932 Diluted 24,624,368 24,083,932

Impairment and Restructuring (T

Impairment and Restructuring (Tables)	12 Months Ended
	Dec. 31, 2015
Restructuring And Related Activities [Abstract]
Schedule of Impairment and Restructuring (Recoveries) Expense	the Company recorded the following impairment and restructuring (recoveries) expenses for the fiscal year ended December 31, 2015, the three months ended December 31, 2014 and the fiscal year ended September 30, 2014: Fiscal Year Ended December 31, 2015 Three Months Ended December 31, 2014 Fiscal Year Ended September 30, 2014 Asset (recoveries) impairments, net $ (960 ) $ (1,816 ) $ 18,241 Gain on sale of a satellite facility (1,101 ) — — One-time termination benefits — 701 9,699 Other costs 304 719 5,999 Impairment and restructuring $ (1,757 ) $ (396 ) $ 33,939
Activity of Restructuring Reserve	The following table reflects the movement activity of the restructuring reserve: One-Time Termination Benefits Contract Termination Other Costs Total Accrued Restructuring Accrued at December 31, 2014 $ 542 $ (3 ) $ 5,171 $ 5,710 Restructuring additions 13 — 358 371 Adjustment/foreign exchange effect (181 ) 3 (466 ) (644 ) Amount paid (374 ) — (2,109 ) (2,483 ) Accrued at December 31, 2015 $ — $ — $ 2,954 $ 2,954

Quarterly Financial Summary (Ta

Quarterly Financial Summary (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Summary	The following table presents the Company’s unaudited quarterly consolidated income statement data for its previous eight quarters. These quarterly results include all adjustments consisting of normal recurring adjustments that the Company considers necessary for the fair presentation for the quarters presented and are not necessarily indicative of the operating results for any future period. For the Quarters Ended (in thousands, except per share data) December 31, 2015 September 30, 2015 June 30, 2015 March 31, 2015 December 31, 2014 September 30, 2014 June 30, 2014 March 31, 2014 Net sales $ 169,045 $ 165,690 $ 152,765 $ 149,099 $ 210,003 $ 172,884 $ 130,804 $ 117,793 Cost of sales 149,144 143,146 134,193 130,060 179,516 155,340 138,023 130,765 Gross profit (loss) 19,901 22,544 18,572 19,039 30,487 17,544 (7,219 ) (12,972 ) Operating expenses: Research and development 1,204 1,258 1,226 1,374 1,397 1,270 1,720 1,496 Sales and marketing 3,266 3,509 3,976 3,967 4,819 4,207 4,547 4,353 General and administrative 4,848 4,857 4,640 5,492 4,675 4,281 4,163 3,634 Impairment and restructuring 51 (485 ) (143 ) (1,180 ) (396 ) 780 8,361 24,798 Total operating expenses 9,369 9,139 9,699 9,653 10,495 10,538 18,791 34,281 Operating income (loss) 10,532 13,405 8,873 9,386 19,992 7,006 (26,010 ) (47,253 ) Other income (expense), net: Interest income 457 490 421 354 239 400 170 246 Interest expense (85 ) (97 ) (94 ) (91 ) (71 ) (139 ) (19 ) (217 ) Other income (expense), net 1,345 1,874 1,146 938 199 375 711 116 Income (loss) before income taxes 12,249 15,672 10,346 10,587 20,359 7,642 (25,148 ) (47,108 ) Provision for 1,827 1,983 (1,529 ) 1,491 4,384 1,719 3,612 5,308 Net income (loss) $ 10,422 $ 13,689 $ 11,875 $ 9,096 $ 15,975 $ 5,923 $ (28,760 ) $ (52,416 ) Net income (loss) per share: Basic $ 0.43 $ 0.56 $ 0.49 $ 0.37 $ 0.66 $ 0.25 $ (1.19 ) $ (2.18 ) Diluted $ 0.41 $ 0.54 $ 0.47 $ 0.36 $ 0.65 $ 0.24 $ (1.19 ) $ (2.18 )

Basis of Presentation and Sig33

Basis of Presentation and Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)SubsidiaryContract	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Basis Of Presentation And Significant Accounting Policies [Line Items]
Percentage of shares owned by affiliates and subsidiaries of WBL Corporation Limited	61.00%	61.00%
Assets measured at fair value on a non-recurring basis | $		$ 0
Liabilities measured at fair value on a non-recurring basis | $		$ 0
Warranty of products		36 months
Restructuring charges | $	$ 1,420	$ 304	$ 15,698	$ 0
Income tax examination likelihood of realization on settlement percentage		greater than 50 percent
Foreign exchange transaction gains and losses were included in other income (expense) | $	$ 75	$ 4,823	$ 605	$ 348
Foreign Currency Amount
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of foreign currency forward contracts outstanding | Contract		0
China
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		3
Cayman Islands
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		1
Singapore
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		1
Malaysia
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		1
England
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		1
Korea
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		1
Netherlands
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of wholly owned subsidiaries		1

Basis of Presentation and Sig34

Basis of Presentation and Significant Accounting Policies - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - Fair Value, Measurements, Recurring - Level 1 - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value of assets , Total	$ 5,009	$ 18,208
Money market funds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Money market funds (cash and cash equivalents)	$ 5,009	$ 18,208

Basis of Presentation and Sig35

Basis of Presentation and Significant Accounting Policies - Schedule of Assets Held For Sale Measured at Fair Value on Nonrecurring Basis (Detail) - Fair Value, Measurements, Nonrecurring - Level 3 $ in Thousands	Dec. 31, 2014USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets held for sale	$ 11,387
Building and equipment
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets held for sale	$ 11,387

Basis of Presentation and Sig36

Basis of Presentation and Significant Accounting Policies - Straight-Line Method Over Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Dec. 31, 2015
Buildings and building improvements | Minimum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	20 years
Buildings and building improvements | Maximum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	39 years
Machinery and equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	3 years
Machinery and equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	10 years
Furniture and fixtures | Minimum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	3 years
Furniture and fixtures | Maximum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	5 years
Computers and capitalized software | Minimum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	3 years
Computers and capitalized software | Maximum
Property Plant And Equipment [Line Items]
Estimated useful lives of the assets	5 years
Leasehold improvements
Property Plant And Equipment [Line Items]
Leasehold improvements	Shorter of 15 years or life of lease

Basis of Presentation and Sig37

Basis of Presentation and Significant Accounting Policies - Changes in the Product Warranty Accrual (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Guarantees [Abstract]
Beginning Balance	$ 997	$ 1,013	$ 1,076	$ 346
Warranty Expenditures	(467)	(3,485)	(4,570)	(3,469)
Provision for Estimated Warranty Cost	483	3,005	4,491	4,199
Ending Balance	$ 1,013	$ 533	$ 997	$ 1,076

Basis of Presentation and Sig38

Basis of Presentation and Significant Accounting Policies - Reconciliation of Basic and Diluted Shares (Detail) - shares	3 Months Ended		12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Weighted Average Number Of Shares Outstanding Diluted Disclosure Items [Abstract]
Basic weighted-average number of common shares outstanding	24,267,567	24,083,932	24,366,503	24,122,843	23,897,651
Dilutive effect of potential common shares	356,801		881,370
Diluted weighted-average number of common and potential common shares outstanding	24,624,368	24,083,932	25,247,873	24,122,843	23,897,651
Potential common shares excluded from the per share computations their inclusion would be anti-dilutive	721,098		371,801	897,201	903,263

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - WBL Corporation Limited $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)ft²	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Related Party Transaction [Line Items]
Related party transactions rent expense to related party subsidiaries | $	$ 54	$ 97	$ 224	$ 204
Leased land | ft²		3,074

Composition of Certain Balanc40

Composition of Certain Balance Sheet Components - Components of Inventories, Net of Applicable Write-Downs (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 9,684	$ 19,268
Work-in-progress	15,340	15,713
Finished goods	31,431	30,646
Inventories, net	$ 56,455	$ 65,627

Composition of Certain Balanc41

Composition of Certain Balance Sheet Components - Components of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 390,388	$ 400,205
Accumulated depreciation and amortization	(258,401)	(235,860)
Property, plant and equipment, net	131,987	164,345
Building
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	51,427	50,450
Machinery and equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	321,600	334,539
Computers and capitalized software
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	14,295	13,328
Building and leasehold improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	2,748	1,290
Construction-in-progress
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 318	$ 598

Composition of Certain Balanc42

Composition of Certain Balance Sheet Components - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Property Plant And Equipment [Abstract]
Depreciation	$ 14,674	$ 45,464	$ 50,933	$ 57,187

Composition of Certain Balanc43

Composition of Certain Balance Sheet Components - Components of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Current [Abstract]
Wages and compensation	$ 12,843	$ 13,855
Restructuring expenses	2,954	5,710
Current portion of liabilities on uncertain tax positions		12,524
Other accrued expenses	7,123	10,608
Other current liabilities	$ 22,920	$ 42,697

Composition of Certain Balanc44

Composition of Certain Balance Sheet Components - Components of Other Long-term Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Liabilities on uncertain tax positions	$ 6,645	$ 7,933
Other	787	3,245
Total other long-term liabilities	$ 7,432	$ 11,178

Income Taxes - United States an

Income Taxes - United States and Foreign Income (Loss) Before Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]
United States					$ 307					$ 173	$ (27,556)	$ (3,544)
Foreign					20,052					48,681	(44,885)	(61,077)
Income (loss) before income taxes	$ 12,249	$ 15,672	$ 10,346	$ 10,587	$ 20,359	$ 7,642	$ (25,148)	$ (47,108)	$ (7,827)	$ 48,854	$ (72,441)	$ (64,621)

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Current:
Federal					$ 406					$ (3,198)	$ (3,321)	$ 578
State					27					66	(676)	18
Foreign					3,495					6,776	8,584	3,186
Current Income Tax Expense (Benefit)					3,928					3,644	4,587	3,782
Deferred:
Federal					(154)					97	3,619	(1,855)
State					(3)					17	988	34
Foreign					613					14	2,897	(1,051)
Deferred Income Tax Expense (Benefit), Total					456					128	7,504	(2,872)
Income Tax Expense (Benefit), Continuing Operations	$ 1,827	$ 1,983	$ (1,529)	$ 1,491	$ 4,384	$ 1,719	$ 3,612	$ 5,308	$ 1,452	$ 3,772	$ 12,091	$ 910

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating loss	$ 29,113	$ 33,492
Inventories	415	322
Depreciation	9,738	9,832
Stock-based compensation	2,570	2,660
Asset impairment	16	16
Accrued expenses	1,325	1,675
Allowance for doubtful accounts	126	443
Warranty reserve	130	251
Investments	154	155
Foreign tax credits	2,919	567
Amortization	1,753	1,882
Other	55	35
Subtotal deferred tax assets	48,314	51,330
Valuation allowance	(38,808)	(41,394)
Total deferred tax assets	9,506	9,936
Deferred tax liabilities:
Deferred revenue		302
Total deferred tax liabilities		302
Net deferred tax assets	$ 9,506	$ 9,634

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Taxes Disclosure [Line Items]
Valuation allowance	$ 38,808,000				$ 41,394,000					$ 38,808,000
Decrease in valuation allowance										(2,586,000)
Undistributed earnings foreign subsidiaries	149,182,000				124,743,000					149,182,000
Provision for taxes	1,827,000	$ 1,983,000	$ (1,529,000)	$ 1,491,000	4,384,000	$ 1,719,000	$ 3,612,000	$ 5,308,000	$ 1,452,000	3,772,000	$ 12,091,000	$ 910,000
Unrecognized deferred tax liability	16,000,000									16,000,000
Liability for income taxes associated with uncertain tax positions, Gross	13,835,000				26,109,000	24,143,000				13,835,000	24,143,000	15,425,000	$ 15,423,000
Liability for income taxes associated with uncertain tax positions that would have impact effective tax rate	5,832,000				17,510,000					5,832,000
One-time income tax benefit recognized due to expiration of statute of limitation										2,711,000
Interest accrued	(109,000)				309,000	$ 545,000				(109,000)	$ 545,000	$ 624,000
Recognized liability	612,000				2,746,000					612,000
Chinese Tax Authority
Income Taxes Disclosure [Line Items]
Decrease in accrued interest due to settlement with taxing authorities										2,025,000
Liabilities to pay based on assessment of the tax authority	12,569,000									$ 12,569,000
Federal Tax Authority
Income Taxes Disclosure [Line Items]
Net operating loss carry forwards loss expiration date										2,034
Operating loss carry forwards	14,456,000				24,007,000					$ 14,456,000
State and Local Jurisdiction
Income Taxes Disclosure [Line Items]
Net operating loss carry forwards loss expiration date										2,030
Operating loss carry forwards	9,672,000				9,403,000					$ 9,672,000
Foreign Tax Authority
Income Taxes Disclosure [Line Items]
Net operating loss carry forwards loss expiration date										2,019
Operating loss carry forwards	164,425,000				$ 186,241,000					$ 164,425,000
Foreign tax credit carry forwards										$ 2,919,000
Foreign tax credit carry forwards expiration date										2,022
Foreign Tax Authority | Earliest Tax Year
Income Taxes Disclosure [Line Items]
Income tax, year under examination										2,005
Foreign Tax Authority | Latest Tax Year
Income Taxes Disclosure [Line Items]
Income tax, year under examination										2,011
Foreign Tax Authority | MFLEX UK Limited
Income Taxes Disclosure [Line Items]
Operating loss carry forwards	$ 23,479,000									$ 23,479,000
U.S. Federal and State Tax Authority
Income Taxes Disclosure [Line Items]
Provision for taxes										$ 0

Income Taxes - Benefit from (Pr

Income Taxes - Benefit from (Provision for) Income Taxes Differs from Amount Obtained by Applying Statutory Tax Rate (Detail)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Provision for income taxes at statutory rate	34.00%	34.00%	34.00%	34.00%
Increase (decrease) in taxes resulting from:
State taxes, net of federal benefit	0.00%		(0.90%)
Foreign rate variance	(24.60%)	(19.10%)	(14.90%)	(18.00%)
Nondeductible expenses	0.70%	1.10%	(0.60%)	(1.30%)
Nontaxable income			12.80%
Return to provision adjustments	(0.50%)	(0.60%)	(0.10%)	1.20%
Tax contingency reserve	12.80%	(2.30%)	(7.90%)	(0.60%)
Valuation allowance	(2.40%)	(6.20%)	(38.90%)	(16.30%)
Other	1.50%	0.80%	(0.20%)	(0.40%)
Total	21.50%	7.70%	(16.70%)	(1.40%)

Income Taxes - Amounts of Unrec

Income Taxes - Amounts of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits at beginning of the period	$ 24,143	$ 26,109	$ 15,425	$ 15,423
Increases for positions taken in current period		950	9,526	2
Increases for positions taken in prior period	1,966	31	6,268
Decreases for positions settled with taxing authorities		(10,544)	(7,075)
Decreases for expiration of statute of limitations		(2,711)	(1)
Unrecognized tax benefits at end of the period	$ 26,109	$ 13,835	$ 24,143	$ 15,425

Lines of Credit - Additional In

Lines of Credit - Additional Information (Detail) ¥ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2014USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jul. 31, 2013CNY (¥)	May. 31, 2013CNY (¥)
Line Of Credit Facility [Line Items]
Borrowing capacity under Line of Credit Agreement		$ 106,999	$ 111,713
Bank of America | Loan and Security Agreement
Line Of Credit Facility [Line Items]
Borrowing capacity under Line of Credit Agreement	$ 30,000	$ 30,000	30,000
Revolving credit facility, term	3 years
Line of credit, maturity date		Aug. 6, 2017
Bank of America | Minimum | Loan and Security Agreement | LIBOR or SIBOR
Line Of Credit Facility [Line Items]
Loan interest rate spread	1.75%
Bank of America | Minimum | Loan and Security Agreement | Basis Rate
Line Of Credit Facility [Line Items]
Loan interest rate spread	0.75%
Bank of America | Maximum | Loan and Security Agreement | LIBOR or SIBOR
Line Of Credit Facility [Line Items]
Loan interest rate spread	2.75%
Bank of America | Maximum | Loan and Security Agreement | Basis Rate
Line Of Credit Facility [Line Items]
Loan interest rate spread	2.75%
Agricultural Bank of China | Line of General Credit Agreement
Line Of Credit Facility [Line Items]
Borrowing capacity under Line of Credit Agreement		$ 30,800	32,685	¥ 200,000
Line of credit, maturity date		Jul. 30, 2016
China Construction Bank | Foreign Line of Credit
Line Of Credit Facility [Line Items]
Borrowing capacity under Line of Credit Agreement		$ 46,199	$ 49,028		¥ 300,000
Line of credit, maturity date		May 5, 2016

Lines of Credit - Summary of th

Lines of Credit - Summary of the Lines of Credit (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Aug. 31, 2014USD ($)	Jul. 31, 2013CNY (¥)	May. 31, 2013CNY (¥)
Line Of Credit Facility [Line Items]
Line of credit, Amount Available	$ 106,999	$ 111,713
Bank of America | Loan and Security Agreement
Line Of Credit Facility [Line Items]
Line of credit, Amount Available	30,000	30,000	$ 30,000
Agricultural Bank of China | Line of General Credit Agreement
Line Of Credit Facility [Line Items]
Line of credit, Amount Available	30,800	32,685		¥ 200,000
China Construction Bank | Foreign Line of Credit
Line Of Credit Facility [Line Items]
Line of credit, Amount Available	$ 46,199	$ 49,028			¥ 300,000

Segment Information and Geogr53

Segment Information and Geographic Data - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015Segment
Segment Reporting [Abstract]
Number of reportable segment	1
Number of reporting unit	1
Number of geographical segment	4

Segment Information and Geogr54

Segment Information and Geographic Data - Financial Information by Geographic Segment (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]
Net sales	$ 169,045	$ 165,690	$ 152,765	$ 149,099	$ 210,003	$ 172,884	$ 130,804	$ 117,793	$ 211,672	$ 636,599	$ 633,153	$ 787,644
Long-lived assets (property, plant and equipment and land use rights)	135,180				167,453					135,180
United States
Segment Reporting Information [Line Items]
Net sales					81,310					288,498	65,964	17,968
China
Segment Reporting Information [Line Items]
Net sales					53,589					146,719	357,170	580,804
Other
Segment Reporting Information [Line Items]
Net sales					59					113	1,911	762
Reportable Geographical Components | United States
Segment Reporting Information [Line Items]
Net sales					3,051					11,109	16,426	14,619
Long-lived assets (property, plant and equipment and land use rights)	836				1,114					836
Reportable Geographical Components | China
Segment Reporting Information [Line Items]
Net sales					185,372					565,632	622,475	829,379
Long-lived assets (property, plant and equipment and land use rights)	134,185				165,997					134,185
Reportable Geographical Components | Singapore
Segment Reporting Information [Line Items]
Net sales					200,222					616,750	552,557	754,026
Long-lived assets (property, plant and equipment and land use rights)	149				254					149
Reportable Geographical Components | Other
Segment Reporting Information [Line Items]
Net sales					1,717					708	23,831	2,706
Long-lived assets (property, plant and equipment and land use rights)	$ 10				88					10
Eliminations
Segment Reporting Information [Line Items]
Net sales					$ (180,359)					$ (557,600)	$ (582,136)	$ (813,086)

Segment Information and Geogr55

Segment Information and Geographic Data - Net Sales by Geographic Region Based On Location of the Customer (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]
Net sales	$ 169,045	$ 165,690	$ 152,765	$ 149,099	$ 210,003	$ 172,884	$ 130,804	$ 117,793	$ 211,672	$ 636,599	$ 633,153	$ 787,644
United States
Segment Reporting Information [Line Items]
Net sales					81,310					288,498	65,964	17,968
Mexico
Segment Reporting Information [Line Items]
Net sales												8,489
Canada
Segment Reporting Information [Line Items]
Net sales					413					1,440	5,688	1,965
China
Segment Reporting Information [Line Items]
Net sales					53,589					146,719	357,170	580,804
Hong Kong
Segment Reporting Information [Line Items]
Net sales					25,963					46,424	138,795	136,445
Japan
Segment Reporting Information [Line Items]
Net sales					38,258					82,553	45,238	7,750
Taiwan
Segment Reporting Information [Line Items]
Net sales					9,921					62,641	16,736	2,762
Other Asia-Pacific
Segment Reporting Information [Line Items]
Net sales					486					8,180	1,630	25,398
Europe
Segment Reporting Information [Line Items]
Net sales					4					31	21	5,301
Other
Segment Reporting Information [Line Items]
Net sales					$ 59					$ 113	$ 1,911	$ 762

Significant Concentrations - Ne

Significant Concentrations - Net Sales Direct to Company's Largest OEM Customers (Detail) - Customer Concentration Risk - Sales	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Apple Inc.
Concentration Risk [Line Items]
Concentration risk, percentage	76.00%	75.00%	57.00%	75.00%
Beijing Xiaomi Technology Co., Ltd.
Concentration Risk [Line Items]
Concentration risk, percentage	12.00%	10.00%	17.00%	3.00%

Significant Concentrations - 57

Significant Concentrations - Net Sales Direct to Company's Largest Customers, Exclusive of OEM Subcontractor Relationship (Detail)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Sales | Customer Concentration Risk | Customer-1
Concentration Risk [Line Items]
Concentration risk, percentage	38.00%	43.00%	8.00%	0.00%
Sales | Customer Concentration Risk | Customer-2
Concentration Risk [Line Items]
Concentration risk, percentage	15.00%	12.00%	7.00%	1.00%
Accounts receivable | Credit Concentration Risk | Customer-1
Concentration Risk [Line Items]
Concentration risk, percentage	35.00%	53.00%
Accounts receivable | Credit Concentration Risk | Customer-2
Concentration Risk [Line Items]
Concentration risk, percentage	9.00%	10.00%

Significant Concentrations - Co

Significant Concentrations - Company's Sales into its Largest Industry Sectors (Detail) - Product Concentration Risk - Sales Revenue, Product Line	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Smartphones
Concentration Risk [Line Items]
Percentage of net sales to largest industry sectors	72.00%	73.00%	71.00%	71.00%
Tablets
Concentration Risk [Line Items]
Percentage of net sales to largest industry sectors	18.00%	12.00%	16.00%	21.00%
Consumer Electronics
Concentration Risk [Line Items]
Percentage of net sales to largest industry sectors	6.00%	13.00%	7.00%	7.00%

Commitment and Contingencies -

Commitment and Contingencies - Future Minimum Lease Payments Under Non-Cancelable Operating Leases (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,016	$ 412
2,017	421
2,018	125
Total	$ 958

Commitment and Contingencies 60

Commitment and Contingencies - Additional Information (Detail) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)Subsidiary	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Commitments And Contingencies [Line Items]
Rental expense for the aforementioned operating leases	$ 186	$ 456	$ 1,277	$ 1,428
Outstanding purchase and other commitments		$ 9,922
Percentage of restricted after-tax profits from paying cash dividends		10.00%
Restrictions on net income	$ 20,170	$ 18,326
Liabilities of indemnification provisions		$ 0
China | MFC and MFLEX Chengdu
Commitments And Contingencies [Line Items]
Number of active wholly owned subsidiaries restricted from paying cash dividends | Subsidiary		2

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	Oct. 22, 2014	Dec. 31, 2014	Jun. 30, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Ownership percentage of incentive stock options				10.00%
Expected dividend rate				0.00%
Stock options granted		0		0	0	0
Unearned compensation related to stock options				$ 0
Options outstanding		15,000		0
Options exercisable		15,000
Weighted-average exercise price, outstanding		$ 20.81
Weighted-average exercise price, exercisable		$ 20.81
Stock options expired				15,000
Aggregate intrinsic value of stock options exercised		$ 0		$ 0	$ 177,000	$ 278,000
Stock-based compensation expense resulting from change in control			$ 9,582,000			$ 9,582,000
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of hypothetical shares				1
Vesting period				3 years
RSUs Vesting description				one-third
Performance-based restricted stock units granted				63,780
Unearned compensation related to non-vested RSUs				$ 5,747,000
Unearned compensation related to non-vested RSUs, weighted-average remaining contractual life (in years)				1 year 7 months 6 days
Restricted Stock Unit Performance-Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Probability threshold				70.00%
Performance-based restricted stock units granted		383,474			261,845	96,556
Restricted Stock Unit Performance-Based | TSR PSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance-based restricted stock units granted	289,417
Restricted Stock Unit Performance-Based | Stock Price PSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance-based restricted stock units granted	94,057
Stock Appreciation Rights (SARs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period				3 years
Performance-based restricted stock units granted		0		0	0
Unearned compensation related to non-vested RSUs, weighted-average remaining contractual life (in years)				10 years
RSUs Vesting period				one-third
Aggregate intrinsic value of SSARs exercised				$ 971,000
Stock-based compensation expense resulting from change in control						$ 1,650,000

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock Units Activity (Detail) - Restricted Stock Units - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Non-vested shares outstanding, Beginning Balance		1,568,365
Number of Shares, Granted		63,780
Number of Shares, Vested		(199,754)
Number of Shares, Forfeited		(185,738)
Number of Shares, Non-vested shares outstanding, Ending Balance	1,568,365	1,246,653
Weighted-Average Grant-Date Fair Value of non-vested shares outstanding, Beginning Balance		$ 9.43
Weighted-Average Grant-Date Fair Value, Granted	$ 7.55	21.80	$ 11.43	$ 17.03
Weighted-Average Grant-Date Fair Value, Vested	13.10	15.31	$ 19.28	$ 20.40
Weighted-Average Grant-Date Fair Value, Forfeited		9.35
Weighted-Average Exercise Price, SSARs outstanding, Ending Balance	$ 9.43	$ 9.13

Stock-Based Compensation - Re63

Stock-Based Compensation - Restricted Stock Units Details (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Restricted Stock Unit Service-Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted	594,912	63,780	326,988	341,583
Restricted Stock Unit Performance-Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted	383,474		261,845	96,556
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted		63,780
Weighted-average grant-date fair value of non-vested RSUs granted	$ 7.55	$ 21.80	$ 11.43	$ 17.03
Weighted-average fair value of RSUs vested	$ 13.10	$ 15.31	$ 19.28	$ 20.40
Aggregate intrinsic value of RSUs vested	$ 1,161	$ 3,851	$ 1,136	$ 9,458

Stock-Based Compensation - SSAR

Stock-Based Compensation - SSARs Activity (Detail) - Stock Appreciation Rights (SARs) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Non-vested shares outstanding, Beginning Balance		695,673
Number of Shares, Granted	0	0	0
Number of Shares, Vested		(186,254)
Number of shares, Expired		(19,611)
Number of Shares, Non-vested shares outstanding, Ending Balance	695,673	489,808
Number of Shares, exercisable, Ending Balance		489,808
Number of Shares, Vested, Ending Balance		489,808
Weighted-Average Grant-Date Fair Value of non-vested shares outstanding, Beginning Balance		$ 19.96
Weighted-Average Exercise Price, Exercised		17.99
Weighted-Average Exercise Price, Expired		26.25
Weighted-Average Exercise Price, SSARs outstanding, Ending Balance	$ 19.96	20.45
Weighted-Average Exercise Price, SSARs exercisable, Ending Balance		20.45
Weighted-Average Exercise Price, SSARs vested, Ending Balance		$ 20.45
Aggregate Intrinsic Value, SSARs outstanding, Ending Balance		$ 887
Aggregate Intrinsic Value, SSARs exercisable, Ending Balance		887
Aggregate Intrinsic Value, SSARs vested, Ending Balance		$ 887
Weighted-Average Remaining Contractual Life, SSARs outstanding, Ending Balance		5 years 2 months 16 days
Weighted-Average Remaining Contractual Life, Options outstanding and exercisable		5 years 2 months 16 days
Weighted-Average Remaining Contractual Life, Vested, Ending Balance		5 years 2 months 16 days

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Expense Related to Restricted Stock Units and Stock Appreciation Rights (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2013	Sep. 30, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total	$ 9,582	$ 9,582
Service-based RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units, Share		364,625
Total		$ 5,330
Stock Appreciation Rights (SARs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units, Share		346,484
Total		$ 1,650
Conversion of performance-based RSUs to service-based RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units, Share		266,166
Total		$ 2,602

Stock-Based Compensation - Su66

Stock-Based Compensation - Summary of Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense recognized	$ 1,126	$ 4,413	$ 3,147	$ 13,612
Cost of sales
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense recognized	99	439	234	377
Research and development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense recognized	99	419	325	478
Sales and marketing
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense recognized	151	340	437	614
General and administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense recognized	$ 777	$ 3,215	$ 2,151	2,561
Stock-based compensation resulting from change in control
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense recognized				$ 9,582

Stock-Based Compensation - Su67

Stock-Based Compensation - Summary of Stock-Based Compensation Expense by Award Type (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 1,126	$ 4,413	$ 3,147	$ 13,612
Restricted Stock Units RSU
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 1,126	$ 4,413	$ 3,147	11,245
Stock Appreciation Rights (SARs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense				$ 2,367

Transition Period Comparative68

Transition Period Comparative Data - Schedule of Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]
Net sales	$ 169,045	$ 165,690	$ 152,765	$ 149,099	$ 210,003	$ 172,884	$ 130,804	$ 117,793	$ 211,672	$ 636,599	$ 633,153	$ 787,644
Gross profit	19,901	22,544	18,572	19,039	30,487	17,544	(7,219)	(12,972)	2,496	80,056	(151)	(1,130)
Income before income taxes	12,249	15,672	10,346	10,587	20,359	7,642	(25,148)	(47,108)	(7,827)	48,854	(72,441)	(64,621)
Provision for income taxes	1,827	1,983	(1,529)	1,491	4,384	1,719	3,612	5,308	1,452	3,772	12,091	910
Net income (loss)	$ 10,422	$ 13,689	$ 11,875	$ 9,096	$ 15,975	$ 5,923	$ (28,760)	$ (52,416)	$ (9,279)	$ 45,082	$ (84,532)	$ (65,531)
Net income (loss) per share:
Basic	$ 0.43	$ 0.56	$ 0.49	$ 0.37	$ 0.66	$ 0.25	$ (1.19)	$ (2.18)	$ (0.39)	$ 1.85	$ (3.50)	$ (2.74)
Diluted	$ 0.41	$ 0.54	$ 0.47	$ 0.36	$ 0.65	$ 0.24	$ (1.19)	$ (2.18)	$ (0.39)	$ 1.79	$ (3.50)	$ (2.74)
Shares used in computing net income (loss) per share:
Basic					24,267,567				24,083,932	24,366,503	24,122,843	23,897,651
Diluted					24,624,368				24,083,932	25,247,873	24,122,843	23,897,651

Impairment and Restructuring -

Impairment and Restructuring - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Jun. 30, 2013	Dec. 31, 2015	Sep. 30, 2013
Restructuring Cost And Reserve [Line Items]
Impairment and restructuring gain			$ 561
Gain on sale of a satellite facility			$ 1,101
Goodwill impairment charges		$ 7,537		$ 0
China
Restructuring Cost And Reserve [Line Items]
Gain on sale of a satellite facility	$ 1,101

Impairment and Restructuring 70

Impairment and Restructuring - Schedule of Impairment and Restructuring (Recoveries) Expense (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Restructuring Costs And Asset Impairment Charges [Abstract]
Asset (recoveries) impairments					$ (1,816)				$ (960)	$ 18,241	$ 7,537
Gain on sale of a satellite facility									(1,101)
One-time termination benefits					701					9,699
Other costs					719				304	5,999
Impairment and restructuring	$ 51	$ (485)	$ (143)	$ (1,180)	$ (396)	$ 780	$ 8,361	$ 24,798	$ (1,757)	$ 33,939	$ 7,537

Impairment and Restructuring 71

Impairment and Restructuring - Activity of Restructuring Reserve (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Restructuring Cost And Reserve [Line Items]
Accrued, Beginning balance	$ 5,710
Restructuring additions	371
Adjustment/foreign exchange effect	(644)
Amount paid	(2,483)
Accrued, Ending balance	2,954
One-Time Termination Benefits
Restructuring Cost And Reserve [Line Items]
Accrued, Beginning balance	542
Restructuring additions	13
Adjustment/foreign exchange effect	(181)
Amount paid	(374)
Contract Termination Costs
Restructuring Cost And Reserve [Line Items]
Accrued, Beginning balance	(3)
Adjustment/foreign exchange effect	3
Other Costs
Restructuring Cost And Reserve [Line Items]
Accrued, Beginning balance	5,171
Restructuring additions	358
Adjustment/foreign exchange effect	(466)
Amount paid	(2,109)
Accrued, Ending balance	$ 2,954

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Merger Agreement - USD ($)	Feb. 04, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Date of merger agreement		Feb. 4, 2016
Subsequent Event
Subsequent Event [Line Items]
Cash to be received for each share of common stock	$ 23.95
Equity value in transaction	$ 610,000

Quarterly Financial Summary - S

Quarterly Financial Summary - Schedule of Quarterly Financial Summary (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 169,045	$ 165,690	$ 152,765	$ 149,099	$ 210,003	$ 172,884	$ 130,804	$ 117,793	$ 211,672	$ 636,599	$ 633,153	$ 787,644
Cost of sales	149,144	143,146	134,193	130,060	179,516	155,340	138,023	130,765		556,543	633,304	788,774
Gross profit (loss)	19,901	22,544	18,572	19,039	30,487	17,544	(7,219)	(12,972)	2,496	80,056	(151)	(1,130)
Operating expenses:
Research and development	1,204	1,258	1,226	1,374	1,397	1,270	1,720	1,496		5,062	5,941	7,776
Sales and marketing	3,266	3,509	3,976	3,967	4,819	4,207	4,547	4,353		14,718	19,015	22,720
General and administrative	4,848	4,857	4,640	5,492	4,675	4,281	4,163	3,634		19,837	15,421	17,118
Impairment and restructuring	51	(485)	(143)	(1,180)	(396)	780	8,361	24,798		(1,757)	33,939	7,537
Total operating expenses	9,369	9,139	9,699	9,653	10,495	10,538	18,791	34,281		37,860	74,316	64,733
Operating income (loss)	10,532	13,405	8,873	9,386	19,992	7,006	(26,010)	(47,253)		42,196	(74,467)	(65,863)
Other income (expense), net:
Interest income	457	490	421	354	239	400	170	246		1,722	1,025	727
Interest expense	(85)	(97)	(94)	(91)	(71)	(139)	(19)	(217)		(367)	(497)	(487)
Other income (expense), net	1,345	1,874	1,146	938	199	375	711	116		5,303	1,498	1,002
Income (loss) before income taxes	12,249	15,672	10,346	10,587	20,359	7,642	(25,148)	(47,108)	(7,827)	48,854	(72,441)	(64,621)
Provision for income taxes	1,827	1,983	(1,529)	1,491	4,384	1,719	3,612	5,308	1,452	3,772	12,091	910
Net income (loss)	$ 10,422	$ 13,689	$ 11,875	$ 9,096	$ 15,975	$ 5,923	$ (28,760)	$ (52,416)	$ (9,279)	$ 45,082	$ (84,532)	$ (65,531)
Net income (loss) per share:
Basic	$ 0.43	$ 0.56	$ 0.49	$ 0.37	$ 0.66	$ 0.25	$ (1.19)	$ (2.18)	$ (0.39)	$ 1.85	$ (3.50)	$ (2.74)
Diluted	$ 0.41	$ 0.54	$ 0.47	$ 0.36	$ 0.65	$ 0.24	$ (1.19)	$ (2.18)	$ (0.39)	$ 1.79	$ (3.50)	$ (2.74)

Schedule II - Consolidated Va74

Schedule II - Consolidated Valuation and Qualifying Accounts and Reserves (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2014	Sep. 30, 2013
Accounts Receivable Allowance and Bad Debt Reserves
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 3,983	$ 3,126	$ 4,281	$ 2,254
Additions Charged to Operations	3,363	2,211	10,817	16,567
Deductions (Write-offs)	(4,220)	(4,421)	(11,115)	(14,540)
Balance at End of Period	3,126	916	3,983	4,281
Valuation Allowance on Deferred Tax Assets
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	42,611	41,394	22,536	12,334
Additions Charged to Operations	321		20,224	10,926
Deductions (Write-offs)	(1,538)	(2,586)	(149)	(724)
Balance at End of Period	$ 41,394	$ 38,808	$ 42,611	$ 22,536