CESSATION OF BUSINESS (Tables)

6 Months Ended

Apr. 04, 2026

Schedule of employee termination benefits

The Company incurred employee termination benefits pertaining to ongoing and one-time benefit arrangements in accordance with ASC 712 and 420. The movement of the balances as of April 4, 2026 is summarized below:


(in thousands)	Ongoing employee benefit arrangements		One-time employee benefit arrangements		Total
As of October 4, 2025	$	4,380	$	957	$	5,337
Additions charged to expense	$	—	$	2,340	$	2,340
Cash payments	$	(1,423)	$	(1,508)	$	(2,931)
As of April 4, 2026	$	2,957	$	1,789	$	4,746