v3.26.1
SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)
6 Months Ended
Apr. 04, 2026
Stockholders' Equity Note [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss)
The following table reflects changes in accumulated other comprehensive income / (loss) by component as of April 4, 2026 and October 4, 2025: 
(in thousands)Cumulative Foreign Currency Translation AdjustmentPension Plan Adjustments(Loss) / Gain on Derivative InstrumentsTotal
As of October 4, 2025$(22,169)$(1,766)$85 $(23,850)
Other comprehensive income / (loss) before reclassifications1,111 11 (552)570 
Amount reclassified out of accumulated other comprehensive income / (loss)— — (4)(4)
Tax effects(176)— — (176)
Accumulated other comprehensive income / (loss)935 11 (556)390 
As of April 4, 2026$(21,234)$(1,755)$(471)$(23,460)
Share-based Payment Arrangement, Activity
The following table reflects Time-based RSUs, Relative TSR PSUs and common stock granted during the three and six months ended April 4, 2026 and March 29, 2025:
Three months endedSix months ended
(shares in thousands)April 4, 2026March 29, 2025April 4, 2026March 29, 2025
Time-based RSUs— — 568 563 
Relative TSR PSUs— — 75 128 
Common stock11 14 
Equity-based compensation in shares654 705 
Equity-based compensation expense
The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three and six months ended April 4, 2026 and March 29, 2025: 
Three months endedSix months ended
(in thousands)April 4, 2026March 29, 2025April 4, 2026March 29, 2025
Cost of sales$427 $387 $864 $770 
Selling, general and administrative4,398 4,920 7,290 8,659 
Research and development2,166 2,186 4,167 4,205 
Total equity-based compensation expense$6,991 $7,493 $12,321 $13,634 
The following table reflects equity-based compensation expense, by type of award, for the three and six months ended April 4, 2026 and March 29, 2025:  
Three months endedSix months ended
(in thousands)April 4, 2026March 29, 2025April 4, 2026March 29, 2025
Time-based RSUs$5,094 $5,210 $10,107 $10,366 
Relative TSR PSUs1,628 1,837 3,087 3,615 
Growth PSUs— 131 (1,412)(977)
Common stock269 315 539 630 
Total equity-based compensation expense$6,991 $7,493 $12,321 $13,634