v3.26.1
BALANCE SHEET COMPONENTS (Tables)
 6 Months Ended
Apr. 04, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Components of significant balance sheet accounts
Components of significant balance sheet accounts as of April 4, 2026 and October 4, 2025 are as follows:
As of
(in thousands)April 4, 2026October 4, 2025
Inventories, net:
Raw materials and supplies$128,868 $111,957 
Work in process63,241 45,725 
Finished goods78,832 73,045 
270,941 230,727 
Inventory reserves(64,647)(70,502)
$206,294 $160,225 
Property, plant and equipment, net:  
Land$2,182 $2,182 
Buildings and building improvements29,876 29,711 
Leasehold improvements34,139 33,793 
Data processing equipment and software40,082 37,987 
Machinery, equipment, furniture and fixtures106,495 104,459 
Construction in progress6,699 5,540 
219,473 213,672 
Accumulated depreciation(161,549)(154,679)
$57,924 $58,993 
Accrued expenses and other current liabilities:
Accrued customer obligations (1)
$50,749 $33,414 
Wages and benefits36,359 35,175 
Dividend payable10,727 — 
Commissions and professional fees6,106 5,266 
Accrued leasehold renovations1,015 — 
Accrued adverse purchase commitments
2,929 7,658 
Severance (2)
6,623 12,285 
Other4,722 3,988 
$119,230 $97,786 
(1)Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
(2)Please see Note 17: Cessation of Business for more information on the employee termination costs related to the cessation of the EA equipment business.