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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 29, 2012	Jul. 27, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	M/A-COM Technology Solutions Holdings, Inc.
Entity Central Index Key	0001493594
Document Type	10-Q
Document Period End Date	Jun. 29, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		45,338,404

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 29, 2012	Sep. 30, 2011
Current assets:
Cash and cash equivalents	$ 77,628	$ 45,668
Accounts receivable, net	50,592	46,212
Inventories	53,034	52,480
Prepaid expenses and other current assets	5,555	3,574
Deferred income taxes	8,325	8,601
Total current assets	195,134	156,535
Property and equipment, net	30,926	25,364
Goodwill	3,990	3,990
Intangible assets, net	20,162	22,081
Other assets	2,126	3,298
TOTAL ASSETS	252,338	211,268
Current liabilities:
Accounts payable	24,410	20,549
Accrued liabilities	14,724	16,033
Income taxes payable		2,408
Deferred revenue	7,879	13,119
Current portion of contingent consideration	9,525	15,000
Total current liabilities	56,538	67,109
Contingent consideration, less current portion		10,502
Common stock warrant liability	13,527	10,736
Class B conversion liability		81,378
Other long-term liabilities	1,179	1,919
Deferred income taxes	439	2,443
Total liabilities	71,683	174,087
Class B redeemable convertible preferred stock		75,618
Series A-1 and A-2 convertible preferred stock		106,400
Commitments and contingencies (Note 9)
Stockholders' equity (deficit):
Common stock	45	2
Additional paid-in capital	346,063
Treasury stock	(546)
Accumulated other comprehensive loss	(213)	(181)
Accumulated deficit	(164,694)	(144,658)
Total stockholders' equity (deficit)	180,655	(144,837)
TOTAL LIABILITIES AND EQUITY (DEFICIT)	$ 252,338	$ 211,268

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Condensed Consolidated Statements of Operations [Abstract]
Revenue	$ 77,125	$ 78,700	$ 227,640	$ 231,493
Cost of revenue	41,721	44,582	124,272	134,516
Gross profit	35,404	34,118	103,368	96,977
Operating expenses:
Research and development	9,193	9,463	27,857	25,533
Selling, general and administrative	10,706	11,824	33,024	36,617
Accretion of contingent consideration	101	365	(977)	660
Restructuring charges		127	1,586	866
Total operating expenses	20,000	21,779	61,490	63,676
Income from operations	15,404	12,339	41,878	33,301
Other (income) expense:
Accretion of common stock warrant liability	(3,198)	7,291	2,791	10,241
Accretion of Class B conversion liability		39,631	44,119	57,051
Interest expense	161	135	545	750
Other income - related party	(91)		(91)
Total other ( income) expense	(3,128)	47,057	47,364	68,042
Income (loss) before income taxes	18,532	(34,718)	(5,486)	(34,741)
Income tax provision	4,987	7,184	12,488	7,179
Net income (loss) from continuing operations	13,545	(41,902)	(17,974)	(41,920)
Net income from discontinued operations		1,887		754
Net income (loss)	13,545	(40,015)	(17,974)	(41,166)
Accretion of redeemable preferred stock and participating stock dividends	(41)	(1,364)	(2,616)	(79,062)
Net income (loss) attributable to common stockholders	$ 13,504	$ (41,379)	$ (20,590)	$ (120,228)
Basic income (loss) per common share:
Income (loss) from continuing operations	$ 0.30	$ (26.17)	$ (1.15)	$ (84.49)
Income from discontinued operations		1.14		0.53
Net income (loss) - basic	0.30	(25.03)	(1.15)	(83.96)
Diluted income (loss) per common share:
Income (loss) from continuing operations	0.29	(26.17)	(1.15)	(84.49)
Income from discontinued operations		1.14		0.53
Net income (loss) - diluted	$ 0.29	$ (25.03)	$ (1.15)	$ (83.96)
Shares used to compute net income (loss) per common share - basic	45,160	1,653	17,933	1,432
Shares used to compute net income (loss) per common share - diluted	47,264	1,653	17,933	1,432

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Net income (loss)	$ 13,545	$ (40,015)	$ (17,974)	$ (41,166)
Foreign currency translation gain (loss)	(48)	(3)	(32)	19
Total comprehensive income (loss)	$ 13,497	$ (40,018)	$ (18,006)	$ (41,147)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Condensed Consolidated Statement of Stockholders' Equity (Deficit) (Unaudited) - 9 months ended Jun. 29, 2012 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Accumulated Other Comprehensive Loss	Additional Paid-in Capital	Accumulated Deficit
Balance at Sep. 30, 2011	$ (144,837)	$ 2		$ (181)		$ (144,658)
Balance, shares at Sep. 30, 2011		1,747
Issuance of common stock upon initial public offering, net of costs incurred	93,686	$ 5			93,681
Issuance of common stock upon initial public offering, net of costs incurred, shares		5,556
Conversion of redeemable and convertible preferred stock and Class B conversion liability	310,132	$ 38			310,094
Conversion of redeemable and convertible preferred stock and Class B conversion liability, shares		37,677
Payment of Class B conversion preference	(60,000)				(60,000)
Reclaim of escrow	247				247
Issuance of common stock upon exercise of common stock options and other awards	174				174
Issuance of common stock upon exercise of common stock options and other awards, shares		153
Vesting of restricted common stock, shares		81
Repurchase of common stock	(546)		$ (546)
Repurchase of common stock, shares			34
Share-based and other incentive compensation	2,189				2,189
Accretion of redeemable convertible preferred stock	(2,616)				(554)	(2,062)
Excess tax benefits	232				(232)
Foreign currency translation	(32)			(32)
Net loss	(17,974)					(17,974)
Balance at Jun. 29, 2012	$ 180,655	$ 45	$ (546)	$ (213)	$ 346,063	$ (164,694)
Balance, shares at Jun. 29, 2012		45,214	34

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (17,974)	$ (41,166)
Adjustments to reconcile net loss to net cash from operating activities - net of effects from acquisition:
Accretion of common stock warrant liability	2,791	10,241
Accretion of Class B conversion liability	44,119	57,051
Accretion of asset retirement obligations	58	(215)
Depreciation and amortization	8,377	7,752
Gain on disposition of business, net		(329)
Accretion of contingent consideration	(977)	660
Amortization of acquired unfavorable lease	(155)	(182)
Deferred income taxes	(1,728)	(12,011)
Loss on disposal of property and equipment	88	1,086
Share-based and other noncash incentive compensation	2,189	1,135
Amortization of deferred financing costs	200	110
Change in operating assets and liabilities (net of assets acquired and liabilities assumed in acquisition):
Accounts receivable	(4,380)	(3,489)
Inventories	(554)	(6,799)
Prepaid expenses and other assets	(2,350)	(748)
Accounts payable	4,437	(401)
Accrued and other liabilities	(214)	(6,738)
Income taxes payable	(2,408)	11,626
Deferred revenue	(5,240)	844
Net cash from operating activities	26,279	18,427
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of a business - net of cash acquired		(1,807)
Proceeds from sale of assets		3,042
Purchases of property and equipment	(13,511)	(6,721)
Net cash from investing activities	(13,511)	(5,486)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from initial public offering, net of underwriters' discount	98,175
Payment of Class B preference	(60,000)
Financing and offering costs	(3,351)
Proceeds from stock option exercises	174	549
Payments on notes payable		(30,000)
Payments on capital leases		(1,426)
Proceeds from issuance of convertible preferred stock with warrants and conversion features		118,680
Excess tax benefits	232
Repurchase of common stock	(546)
Payment of contingent consideration	(15,000)	(8,825)
Payment of dividends	(475)	(79,137)
Payments to Mimix Holdings, Inc. preferred and common stockholders	(17)
Net cash from financing activities	19,192	(159)
NET INCREASE IN CASH AND CASH EQUIVALENTS	31,960	12,782
CASH AND CASH EQUIVALENTS - Beginning of period	45,668	23,946
CASH AND CASH EQUIVALENTS - End of period	77,628	36,728
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for interest	204	1,010
Cash paid for income taxes	$ 17,213	$ 7,724

Description of Business, Basis of Presentation and Accounting

9 Months Ended

Jun. 29, 2012

Description of Business, Basis of Presentation and Accounting [Abstract]

DESCRIPTION OF BUSINESS,BASIS OF PRESENTATION AND ACCOUNTING

1. DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND ACCOUNTING

Description of Business—M/A-COM Technology Solutions Holdings, Inc. (M/A-COM Holdings or the Company) was incorporated in Delaware on March 25, 2009. M/A-COM Holdings is a provider of high-performance analog semiconductor solutions for use in wireless and wireline applications across the radio frequency (RF), microwave and millimeterwave spectrum. Headquartered in Lowell, Massachusetts, M/A-COM Holdings has offices in North America, Europe, Asia and Australia.

The Company has one reportable operating segment which designs, develops, manufactures and markets semiconductors and modules.

Basis of Presentation—The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s Prospectus filed with the SEC pursuant to Rule 424(b) under the Securities Act of 1933 on March 15, 2012 (Prospectus) in connection with its initial public offering (IPO). The Company completed its IPO in March 2012.

The Company’s fiscal year ends on the Friday closest to the last day of September. For fiscal years in which there are 53 weeks, the fourth quarter reporting period includes 14 weeks. Fiscal year 2011 was 52 weeks in length. Fiscal year 2012 is 52 weeks in length.

In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the full year 2012.

In the second and third quarters of fiscal year 2011, the Company sold assets of non-core laser diode and ferrite business lines. The Company has segregated the operating results of the divested businesses from continuing operations for all periods presented.

The consolidated financial statements include the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated.

On March 8, 2012, the Company’s board of directors and stockholders approved a one-for-four reverse stock split of its common stock to take effect prior to the completion of its IPO. The reverse split became effective March 9, 2012. All share and per share information relating to the Company’s common stock in these consolidated financial statements give retroactive effect to the reverse stock split for all periods presented.

Use of Estimates—The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities during the reporting periods, the reported amounts of revenue and expenses during the reporting periods, and the disclosure of contingent assets and liabilities at the date of the financial statements. On an ongoing basis, the Company bases estimates and assumptions on historical experience, currently available information and various other factors that management believes to be reasonable under the circumstances. Actual results may differ materially from these estimates and assumptions. The accounting policies which our management believes involve the most significant application of judgment, or involve complex estimation include revenue recognition, inventory, warranty obligations, share-based compensation, income taxes and fair value measurements related to contingent consideration liabilities, common stock warrant liabilities and, through the completion of the IPO in March 2012, Class B conversion liabilities. Actual results could differ from those estimates, and material effects on our operating results and financial position may result.

Recent Accounting Standards—Under the Jumpstart Our Business Startups Act (JOBS Act), the Company meets the definition of an emerging growth company. The Company has elected to avail itself of the extended transition period for complying with new or revised accounting standards pursuant to Section 107(b) of the JOBS Act.

In April 2010, the Financial Accounting Standards Board, (FASB), issued Accounting Standards Update (ASU) 2010-17, “Milestone Method of Revenue Recognition,” which amends Accounting Standards Codification (ASC) Topic 605. ASU 2010-17 provides guidance for determining when the milestone method of revenue recognition is appropriate and how this method should be applied, and specifies related disclosure requirements. ASU 2010-17 became effective for the Company on October 1, 2011. The adoption of ASU 2010-17 did not have a material effect on the Company’s financial position or results of operations.

In December 2010, the FASB issued ASU 2010-29, “Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB’s Emerging Issues Task Force).” ASU 2010-29 clarifies that when presenting comparative financial statements, an entity should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only, and expands the related disclosure requirements. ASU 2010-29 became effective for the Company on October 1, 2011, and will be applied to business combinations for which the acquisition date is subsequent to that date. The adoption of ASU 2010-29 did not have any effect on the Company’s financial statements.

In December 2010, the FASB issued ASU 2010-28, “Intangibles — Goodwill and Other,” which amends ASC Topic 350. ASU 2010-28 modifies Step 1 of the goodwill impairment test for reporting units with zero or negative carrying amounts. For those reporting units, an entity is required to perform Step 2 of the goodwill impairment analysis if it is more likely than not that a goodwill impairment exists based on a qualitative assessment of adverse factors. ASU 2010-28 became effective for the Company on October 1, 2011 and did not have any effect on the Company’s financial statements.

In May 2011, the FASB issued ASU 2011-04, “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs,” which amends ASC Topic 820. The purpose of ASU 2011-04 is to clarify the intent about the application of existing fair value measurement and disclosure requirements and to change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. The adoption of ASU 2011-04 will be effective for the Company in the first quarter of fiscal year 2013 and is not expected to have a material effect on the Company’s financial position or results of operations.

In June 2011, the FASB issued ASU 2011-05, “Presentation of Comprehensive Income,” which amends ASC Topic 220, Comprehensive Income. The objective of ASU 2011-05 is to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. The update will require entities to present items of net income, items of other comprehensive income and total comprehensive income in one continuous statement or two separate consecutive statements, and entities will no longer be allowed to present items of other comprehensive income in the statement of stockholders’ equity. The adoption of ASU 2011-05 will be effective for the Company in the first quarter of fiscal year 2013 and is not expected to have a material effect on the Company’s financial position or results of operations.

In September 2011, the FASB issued ASU 2011-08, “Intangibles — Goodwill and Other: Testing Goodwill for Impairment,” which amends ASC Topic 350, Intangibles — Goodwill and Other. The purpose of ASU 2011-08 is to simplify how an entity tests goodwill for impairment. Entities will assess qualitative factors to determine whether it is more likely than not that a reporting unit’s fair value is less than its carrying value. In instances where the fair value is determined to be less than the carrying value, entities will perform the two-step quantitative goodwill impairment test. ASU 2011-08 became effective for the Company on October 1, 2011 and did not have a material effect on the Company’s financial statements.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References + Details

Financial Instruments

9 Months Ended

Jun. 29, 2012

Financial Instruments [Abstract]

FINANCIAL INSTRUMENTS

2. FINANCIAL INSTRUMENTS

Financial liabilities measured at fair value on a recurring basis consist of the following (in thousands):


	June 29, 2012
	Fair Value		Active Markets for Identical Assets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Contingent consideration	$	9,525	$	—	$	—	$	9,525

Common stock warrant liability	$	13,527	$	—	$	—	$	13,527


	September 30, 2011
	Fair Value		Active Markets for Identical Assets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Contingent consideration	$	25,502	$	—	$	—	$	25,502

Common stock warrant liability	$	10,736	$	—	$	—	$	10,736

Class B conversion liability	$	81,378	$	—	$	—	$	81,378

The changes in financial liabilities with inputs classified within Level 3 of the fair value hierarchy consist of the following (in thousands):


	Nine Months Ended June 29, 2012
	September 30, 2011		Net Realized/ Unrealized Losses (Gains) Included in Earnings			Purchases and Issuances		Sales and Settlements			Transfers in and/or (out) of Level 3		June 29, 2012
Contingent consideration	$	25,502	$	(977	)	$	—	$	(15,000	)	$	—	$	9,525

Common stock warrant liability	$	10,736	$	2,791		$	—	$	—		$	—	$	13,527

Class B conversion liability	$	81,378	$	44,119		$	—	$	(125,497	)	$	—	$	—


	Nine Months Ended July 1, 2011
	October 1, 2010		Net Realized/ Unrealized Losses (Gains) Included in Earnings			Purchases and Issuances		Sales and Settlements			Transfers in and/or (out) of Level 3		July 1, 2011
Contingent consideration	$	29,300	$	660		$	4,817	$	(8,825	)	$	—	$	25,952

Common stock warrant liability	$	—	$	10,241		$	5,656	$	—		$	—	$	15,897

Class B conversion liability	$	—	$	57,051		$	41,641	$	—		$	—	$	98,692

The fair values of the contingent consideration liabilities were estimated based upon a risk-adjusted present value of the probability-weighted expected payments by the Company. Specifically, the Company considered base, upside and downside scenarios for the operating metrics upon which the contingent payments are to be based. Probabilities were assigned to each scenario and the probability-weighted payments were discounted to present value using risk-adjusted discount rates. We currently expect to pay the prior owner of the M/A-COM Tech Business the remaining maximum possible earn-out payment of $6.2 million for the earn-out period ending September 30, 2012. The maximum aggregate earn-out potentially payable by us to the former stockholders and option holders of Optomai Inc., which was acquired in April 2011, is $16.0 million for the second annual earn-out period ending March 30, 2013.

For periods prior to March 2012, the fair value of the common stock warrants was estimated based upon a present value of the probability-weighted expected investment returns to the holders. The Company weighted various scenarios of possible investment returns to the holders over the terms of the contracts, such as upon a sale of the Company and upon an initial public offering of its common stock, using a range of potential outcomes. Using the scenarios developed, management considered the likely timing and method of exercise of the warrants and investment returns to the holders. Where a settlement was considered likely in the near term, the probable settlement amounts were weighted. Where the time to exercise was expected to be longer, a Black-Scholes option pricing model was used to estimate the fair value of the warrants, giving consideration to remaining contractual life, expected volatility and risk free rates. The probability-weighted expected settlement of the warrant was discounted to the present using a risk adjusted discount rate. As of June 29, 2012, the fair value of the common stock warrants has been estimated using a Black-Scholes option pricing model giving consideration to the quoted market price of the common stock on that date, an expected life of 8.48 years, expected volatility of 42.8% and risk free rate of 1.4%. The change in approach to estimation results from the Company’s IPO in March 2012 and the availability of a quoted market price for the common stock underlying the warrants.

The fair values of the Class B conversion liabilities were estimated based upon a consideration of the estimated fair value of the underlying common stock into which the Company’s Class B convertible preferred stock (Class B) was convertible, and the expected preferential payments pursuant to the terms of the securities. The Company estimated the fair value of the common stock by using the same probability-weighted scenarios used in estimating the fair value of the warrants. For each potential scenario, the value to the Class B was estimated relative to the existing preferences. The Class B conversion liabilities were settled upon the closing of the Company’s IPO in March 2012.

These estimates include significant judgments about potential future liquidity events and actual results could materially differ and could have a material impact upon the values of the recorded liabilities. Any changes in the estimated fair values of the liabilities in the future will be reflected in the Company’s earnings and such changes could be material.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Escrow Arrangements and Outstanding Shares

9 Months Ended

Jun. 29, 2012

Escrow Arrangements and Outstanding Shares [Abstract]

ESCROW ARRANGEMENTS AND OUTSTANDING SHARES

3. ESCROW ARRANGEMENTS AND OUTSTANDING SHARES

In connection with the acquisition of Mimix Holdings, Inc. (Mimix) in May 2010, escrows were established to hold portions of the stock and cash issuable to the former Mimix stockholders pending the outcome of certain contingencies and general representation matters. As of September 30, 2011, accrued liabilities in the accompanying condensed consolidated balance sheets include a liability of $1.0 million, which amount was potentially payable to former Mimix stockholders pursuant to these escrow arrangements as of that date. Outstanding shares of Series A-2 convertible preferred stock as of September 30, 2011 included 1.1 million shares that were subject to forfeiture pursuant to an escrow arrangement. In January 2012, the Company and the former noncontrolling Mimix stockholders agreed to release 283,000 shares of Series A-2 convertible preferred stock and $19,000 from the escrow to the Company to resolve an indemnification claim. In February 2012, the Company released 253,000 shares of Series A-2 convertible preferred stock and $17,000 from the escrow to the former Mimix stockholders pursuant to the terms of the escrow. The escrow arrangement with the former stockholders of Mimix terminated upon the Company’s IPO in March 2012 and all remaining shares and cash were released from the related escrow.

Outstanding shares of our common stock as of September 30, 2011 and June 29, 2012 presented in the accompanying consolidated statements of stockholders’ equity (deficit) exclude 225,000 and 157,000 shares of common stock, respectively, issued as compensation to employees that vest over two to four years, subject to continued employment with the Company.

Inventories

9 Months Ended

Jun. 29, 2012

Inventories [Abstract]

INVENTORIES

4. INVENTORIES

Inventories consist of the following (in thousands):


	June 29, 2012		September 30, 2011
Raw materials	$	27,442	$	23,911
Work-in-process		6,585		9,043
Finished goods		19,007		19,526

Total	$	53,034	$	52,480

Property and Equipment

9 Months Ended

Jun. 29, 2012

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT

5. PROPERTY AND EQUIPMENT

Property and equipment consists of the following (in thousands):


	June 29, 2012			September 30, 2011
Machinery and equipment	$	36,589		$	30,964
Leasehold improvements		5,419			3,566
Furniture and fixtures		354			302
Construction in process		7,561			3,894
Computer equipment and software		6,025			5,240

Total property and equipment		55,948			43,966
Less accumulated depreciation and amortization		(25,022	)		(18,602	)

Property and equipment — net	$	30,926		$	25,364

Depreciation and amortization expense from continuing operations related to property and equipment for the three and nine months ended June 29, 2012 was $2.2 million and $6.5 million, respectively. Depreciation and amortization expense from continuing operations related to property and equipment for the three and nine months ended July 1, 2011 was $1.8 million and $5.7 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Debt

9 Months Ended

Jun. 29, 2012

Debt [Abstract]

DEBT

6. DEBT

The Company has a loan agreement dated September 30, 2011, as supplemented on February 24, 2012, with a syndicate of lenders, which provides for a revolving credit facility of up to $125.0 million that matures in September 2016. Borrowings under the revolving credit facility bear a variable interest rate equal to (i) the greater of the lender’s prime rate, the federal funds effective rate plus 0.5%, or an adjusted LIBOR plus 1.0%, in each case plus either an additional 1.25%, 1.50% or 1.75%, subject to certain conditions, or (ii) an adjusted LIBOR rate plus either 2.25%, 2.50% or 2.75%, subject to certain conditions. The Company also pays a fee on the unused portion of the credit facility. The revolving credit facility is secured by a first priority lien on substantially all of the Company’s assets and requires compliance with certain financial and non-financial covenants, including restrictions on payments of dividends, incurrence of additional debt, levels of capital expenditures, amounts and types of investments, guarantees of debts and obligations, creation of liens, transactions with affiliates, sales or leases of assets, transfers of assets, entering new lines of business and entering into certain merger, consolidation or other reorganization transactions. As of September 30, 2011 and June 29, 2012, there were no outstanding borrowings under the revolving credit facility.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Intangible Assets

9 Months Ended

Jun. 29, 2012

Intangible Assets [Abstract]

INTANGIBLE ASSETS

7. INTANGIBLE ASSETS

Intangible assets include an indefinite-lived trade name with a carrying value of $3.4 million and the following amortizable intangible assets (in thousands):


	Total			Acquired Technology			Customer Relationships			Weighted- Average Amortization Period (Years)
Intangible assets - at September 30, 2011	$	26,154		$	13,754		$	12,400
Less accumulated amortization		(7,473	)		(4,371	)		(3,102	)

Intangible assets - net at September 30, 2011	$	18,681		$	9,383		$	9,298			6.2

Intangible assets - at June 29, 2012	$	26,154		$	13,754		$	12,400
Less accumulated amortization		(9,392	)		(5,518	)		(3,874	)

Intangible assets - net at June 29, 2012	$	16,762		$	8,236		$	8,526			5.5

Amortization expense related to the Company’s amortized intangible assets is as follows (in thousands):


	Three Months Ended				Nine Months Ended
	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
Cost of revenue	$	383	$	443	$	1,147	$	1,207
Selling, general and administrative		257		296		772		811

Total	$	640	$	739	$	1,919	$	2,018

Estimated amortization of the intangible assets in future fiscal years as of June 29, 2012 (in thousands):


2012 (rest of fiscal year)	$	640
2013		3,272
2014		3,277
2015		3,439
2016		2,850
Thereafter		3,284

Total	$	16,762

Income (Loss) Per Share

9 Months Ended

Jun. 29, 2012

Income (Loss) Per Share [Abstract]

INCOME (LOSS) PER SHARE

8. INCOME (LOSS) PER SHARE

Basic net income (loss) per common share is presented in conformity with the two-class method required for participating securities. Upon completion of the IPO in March 2012, all outstanding shares of preferred stock were converted to common stock. As a result, common stock is the Company’s only outstanding capital stock as of June 29, 2012.

Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares and, if dilutive, potential common shares outstanding during the period. The Company’s potential dilutive common shares consist of common shares issuable upon the exercise of warrants, stock options and vesting of restricted stock and units. The dilutive effect of outstanding stock options is reflected in diluted earnings (loss) per share by application of the treasury stock method.

The following table sets forth the computation for basic and diluted net income (loss) per share of common stock (in thousands, except per share data):


	Three Months Ended						Nine Months Ended
	June 29, 2012			July 1, 2011			June 29, 2012			July 1, 2011
Numerator:
Net income (loss) available to controlling interest	$	13,545		$	(40,015	)	$	(17,974	)	$	(41,166	)
Accretion to redemption value of redeemable convertible preferred stock		—			(1,364	)		(2,616	)		(2,846	)
Participating restricted stock dividends		(41	)		—			—			—
Dividends declared and paid or payable to preferred stockholders		—			—			—			(76,216	)

Net income (loss) attributable to common stockholders	$	13,504		$	(41,379	)	$	(20,590	)	$	(120,228	)

Dividends declared and paid to common stockholders	$	—		$	—		$	—		$	3,784

Denominator:
Weighted average common shares outstanding-basic		45,160			1,653			17,933			1,432
Dilutive effect of options and warrants		2,104			—			—			—

Weighted average common shares outstanding-diluted		47,264			1,653			17,933			1,432

Common stock income (loss) per share-basic:
Distributed	$	—		$	—		$	—		$	2.64
Undistributed		0.30			(25.03	)		(1.15	)		(83.96	)

Net common stock income (loss) per share	$	0.30		$	(25.03	)	$	(1.15	)	$	(81.32	)

Common stock income (loss) per share-diluted:
Distributed	$	—		$	—		$	—		$	2.64
Undistributed		0.29			(25.03	)		(1.15	)		(83.96	)

Net common stock income (loss) per share	$	0.29		$	(25.03	)	$	(1.15	)	$	(81.32	)

The following common equivalent shares were excluded from the calculation from net income per share as their inclusion would have been antidilutive (in thousands):


	Three Months Ended				Nine Months Ended
	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
Stock options, warrants, restricted stock and units		—		2,185		2,353		2,361
Convertible preferred stock		—		37,748		23,644		26,686

Total common stock equivalent shares excluded		—		40,114		25,997		29,172

Commitments and Contingencies

9 Months Ended

Jun. 29, 2012

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

9. COMMITMENTS AND CONTINGENCIES

Unused Letter of Credit—As of September 30, 2011 and June 29, 2012, the Company had outstanding unused letters of credit from a bank aggregating $200,000 and $246,000, respectively.

Purchase Commitments—As of September 30, 2011 and June 29, 2012, the Company had outstanding noncancelable purchase commitments aggregating $3.0 million and $3.3 million, respectively, pursuant to inventory supply arrangements.

Litigation—The Company is periodically subject to legal proceedings, claims and contingencies arising in the ordinary course of business.

In April 2011, GigOptix, Inc. (GigOptix) filed a complaint in the Santa Clara County Superior Court against the Company, its subsidiary Optomai, and five employees (the Ex-Employees) who had previously worked for GigOptix. GigOptix alleged that the Ex-Employees began conceptualizing a new business venture in 2009 (which would later become Optomai) before resigning from their employment with GigOptix, and that they used confidential information of GigOptix in their new business. The complaint seeks unspecified damages, attorneys’ fees and costs, and injunctive relief for alleged breach of employment-related agreements, trade secret misappropriation and other related alleged torts by the employee defendants, Optomai and following its April 2011 acquisition of Optomai, the Company. In July 2011, GigOptix sought a temporary restraining order and thereafter an injunction on the same grounds, both of which were denied by the court. In August 2011, GigOptix amended its complaint for the second time, to delete its claims for negligent and intentional interference with economic advantage and unfair competition, leaving the following claims pending; (i) breach of duty of loyalty against the Ex-Employees only, (ii) breach of contract against the Ex-Employees only, (iii) misappropriation of trade secrets against all defendants, and (iv) unfair business practices against all defendants. Each side has served discovery requests, and the parties have narrowed the discovery being sought. On July 30, 2012, GigOptix filed and served a renewed motion for preliminary injunction. The Company intends to defend this lawsuit vigorously. The Company does not expect that the ultimate cost to resolve these matters will have a material effect on the consolidated financial statements. The Company does not believe a risk of material loss resulting from litigation is probable, nor is the Company able to estimate any reasonably possible range of loss.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Restructurings

9 Months Ended

Jun. 29, 2012

Restructurings [Abstract]

RESTRUCTURINGS

10. RESTRUCTURINGS

Commencing in fiscal year 2009 and continuing in fiscal years 2010 and 2011, the Company implemented restructuring actions in connection with a broader plan to reduce staffing and the Company’s manufacturing footprint. The Company completed these restructuring activities in September 2011. The restructuring expense relates to direct and incremental costs related to severance and outplacement fees for the terminated employees during fiscal years 2009, 2010 and 2011. The unpaid restructuring costs of $522,000 as of September 30, 2011 were paid through the second quarter of fiscal year 2012. The Company recorded a restructuring charge of $1.6 million in the first quarter of fiscal year 2012, representing the full cost of the action and consisting of direct and incremental costs related to severance and outplacement fees for terminated employees. The action was designed to further lower operating costs. The unpaid restructuring costs of $212,000 as of June 29, 2012 are expected to be paid through the first quarter of fiscal year 2013. The following is a summary of the costs related to the restructuring actions (in thousands):


Balance-September 30, 2011	$	522
Current period charges		1,586
Payments		(1,896	)

Balance-June 29, 2012	$	212

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Share-Based Compensation

9 Months Ended

Jun. 29, 2012

Share-Based Compensation [Abstract]

SHARE-BASED COMPENSATION

11. SHARE-BASED COMPENSATION

Equity Incentive Plans

The Company has two equity incentive plans: the Amended and Restated 2009 Stock Incentive Plan (2009 Plan) and the 2012 Omnibus Incentive Plan (2012 Plan). Upon the closing of the IPO, all shares that were reserved under the 2009 Plan but not awarded were assumed by the 2012 Plan. No additional awards will be made under the 2009 Plan. Under the 2012 Plan, the Company has the ability to issue incentive stock options (ISOs), nonstatutory stock options (NSOs), stock appreciation rights, restricted stock, restricted stock units (RSUs), performance units, performance shares and other equity-based awards. The ISOs and NSOs must be granted at a price per share not less than the fair value of our common stock on the date of grant. Options granted to date generally vest over a four-year period with 25% vesting at the end of one year and the remaining vest monthly thereafter. Options granted generally are exercisable up to 10 years. In the nine months ended June 29, 2012, the Company began granting RSUs, which generally vest annually over one, four or five years.

A summary of stock option activity for the nine months ended June 29, 2012, is as follows (in thousands):


	Number of Shares			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)
Outstanding-September 30, 2011		2,292		$	1.28		8.2	$	32,662

Exercised		(154	)	$	1.12
Canceled or expired		(67	)	$	1.48

Outstanding-June 29, 2012		2,071		$	1.27		7.4	$	35,676

Options vested and expected to vest as of June 29, 2012		1,968		$	1.27		7.4	$	33,908

Options vested and exercisable as of June 29, 2012		896		$	1.34		7.5	$	15,382

Aggregate intrinsic value represents the difference between the Company’s closing stock price on June 29, 2012 and the exercise price of outstanding, in-the-money options. The total intrinsic value of options exercised was $2.3 million for the nine months ended June 29, 2012. No options were granted in the nine months ended June 29, 2012. As of June 29, 2012, total unrecognized compensation cost, adjusted for estimated forfeitures, related to nonvested stock options was $640,000, which is expected to be recognized over the next 1.3 years.

A summary of restricted stock activity for the nine months ended June 29, 2012, is as follows (in thousands):


	Number of Shares			Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Issued and unvested-September 30, 2011		225			2.3	$	3,485

Granted		14
Vested		(81	)
Canceled or expired		(1	)

Issued and unvested-June 29, 2012		157			2.2	$	2,913

Shares expected to vest-June 29, 2012		156			2.1	$	2,884

As of June 29, 2012, total unrecognized compensation cost, adjusted for estimated forfeitures, related to restricted stock was $1.3 million, which is expected to be recognized over the next 2.1 years.

No restricted stock units were issued prior to March 2012. A summary of restricted stock unit activity for the nine months ended June 29, 2012, is as follows (in thousands):


	Number of Shares		Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Issued and unvested-June 29, 2012		442		3.4	$	7,843

Shares expected to vest-June 29, 2012		404		3.4	$	7,173

As of June 29, 2012, total unrecognized compensation cost, adjusted for estimated forfeitures, related to RSUs was approximately $7.4 million, which is expected to be recognized over the next 3.4 years.

Employee Stock Purchase Plan

Concurrently with the IPO in March 2012, the Company’s 2012 Employee Stock Purchase Plan (ESPP) became effective. The ESPP allows eligible employees to purchase shares of the Company’s common stock at a discount through payroll deductions of up to 15% of their eligible compensation, subject to any plan limitations. The ESPP provides for an initial offering period of eight months with six-month offering periods thereafter, and at the end of each offering period, employees are able to purchase shares at 85% of the lower of the fair market value of the Company’s common stock on the first trading day of the offering period or on the last day of the offering period. Compensation expense related to the ESPP in the three and nine months ended June 29, 2012 was immaterial. As of June 29, 2012, total unrecognized compensation cost related to the ESPP was approximately $0.2 million, which is expected to be recognized through the first quarter of fiscal year 2013.

The following table presents the effects of stock-based compensation expense related to stock-based awards to employees and non-employees in the Company’s condensed consolidated statements of operations during the periods presented (in thousands):


	Three Months Ended				Nine Months Ended
	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
Cost of revenue	$	304	$	126	$	372	$	270
Research and development		391		59		603		127
Selling, general and administrative		518		100		1,142		541

Total stock-based compensation expense	$	1,213	$	285	$	2,117	$	938

There were no material modifications to stock-based awards during the periods presented.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes

9 Months Ended

Jun. 29, 2012

Income Taxes [Abstract]

INCOME TAXES

12. INCOME TAXES

The Company is subject to income tax in the United States as well as other tax jurisdictions in which it conducts business. Earnings from non-U.S. activities are subject to local country income tax and may also be subject to current U.S. income tax.

The difference between the U.S. federal statutory income tax rate of 35% and the Company’s effective income tax rate for the three and nine months ended June 29, 2012 was driven primarily by an aggregate of $(3.2) million and $46.9 million, respectively, of (gain) expense related to changes in fair values of the Company’s Class B conversion and common stock warrant liabilities, which are not deductible, and, for the nine months ended June 29, 2012, a $1.5 million deferred income tax benefit resulting from a change in the deferred income tax liability related to acquired intangible assets.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Number 109
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Class B Preferred Stock

9 Months Ended

Jun. 29, 2012

Class B Preferred Stock [Abstract]

CLASS B PREFERRED STOCK

13. CLASS B PREFERRED STOCK

A summary of the changes in the carrying value of the Class B follows (in thousands):


Balance-September 30, 2011	$	75,618
Accretion to redemption value		2,616
Reclassification upon conversion of Class B to common stock		(78,234	)

Balance-June 29, 2012	$	—

Related Party Transactions

9 Months Ended

Jun. 29, 2012

RELATED PARTY TRANSACTIONS

14. RELATED PARTY TRANSACTIONS

The Company’s majority stockholder controls another entity, GaAs Labs, LLC (GaAs Labs), which was formerly engaged to provide management services pursuant to an agreement entered into in fiscal year 2008 and amended in December 2010. The agreement terminated by its terms concurrently with the closing of the IPO in March 2012. Commencing in fiscal year 2009, the Company paid GaAs Labs $60,000 per month. Selling, general and administrative expenses for the three months ended July 1, 2011 include $180,000 for such services. Selling, general and administration expenses for the nine months ended June 29, 2012 and July 1, 2011 include $360,000 and $540,000, respectively, for such services. No amounts were payable as of September 30, 2011 or June 29, 2012.

In February 2012, the Company entered into a design services agreement with Ubiquiti Networks, Inc. (Ubiquiti). Two of the Company’s directors are also directors of Ubiquiti. An affiliate of one of the directors is also an Ubiquiti stockholder. The agreement provides that the Company will provide engineering services to Ubiquiti toward the development of an IC device. The agreement also provides that Ubiquiti will pay the Company up to $500,000 for such services based on milestone achievement and sets a unit price for any future production orders of such devices. The Company received related payments of $200,000 from Ubiquiti through June 29, 2012, of which $125,000 is included in deferred revenue as of that date due to $50,000 being subject to refund should certain milestones not be met and, generally, not completing the services related to the payments as of that date.

In April 2012, the Company entered into a services agreement with GaAs Labs whereby GaAs Labs will pay the Company for administrative and business development services provided to GaAs Labs on a time and materials basis. There are no minimum service requirements or payment obligations and the agreement may be terminated by either party with 30 days notice. In the three and nine months ended June 29, 2012, the Company billed GaAs Labs $91,000 for services provided pursuant to this agreement and has recorded the amount as other income in the accompanying condensed consolidated statements of operations.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Supplemental Cash Flow Information

9 Months Ended

Jun. 29, 2012

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

15. SUPPLEMENTAL CASH FLOW INFORMATION

The following is supplemental cash flow information regarding noncash investing and financing activities:

•

As of June 29, 2012 and July 1, 2011, the Company had $1.5 million and $2.3 million, respectively, in unpaid amounts related to purchases of property and equipment included in accounts payable, accrued liabilities and other long-term liabilities. These amounts have been excluded from the payments for purchases of property and equipment for the nine months ended June 29, 2012 and July 1, 2011, respectively.

•

In March 2012, upon completion of the IPO, all shares of convertible preferred stock converted into common stock. As a result, the carrying values immediately prior to the conversion of Series A-1 convertible preferred stock ($64.0 million), Series A-2 convertible preferred stock ($42.4 million), and Class B ($78.2 million) were reclassified to stockholders’ equity, primarily as in additional paid-in capital. In addition, the carrying value of the Class B conversion liability immediately prior to conversion of the Class B ($125.5 million) was reclassified to additional paid-in capital.

•

In the nine months ended July 1, 2011, pursuant to the terms of an escrow agreement with certain former Mimix stockholders, the Company withheld the payment of $863,000 in dividends.

Geographic and Significant Customer Information

9 Months Ended

Jun. 29, 2012

Geographic and Significant Customer Information [Abstract]

GEOGRAPHIC AND SIGNIFICANT CUSTOMER INFORMATION

16. GEOGRAPHIC AND SIGNIFICANT CUSTOMER INFORMATION

Information about the Company’s operations in different geographic regions, based upon customer locations, is presented below (in thousands):


	Three Months Ended				Nine Months Ended
Revenue by Geographic Region	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
United States	$	40,608	$	41,678	$	116,938	$	121,395
International (1)		36,517		37,022		110,702		110,098

Total	$	77,125	$	78,700	$	227,640	$	231,493


	As of
Long-Lived Assets by Geographic Region	June 29, 2012		September 30, 2011
United States	$	24,569	$	21,317
International (2)		6,357		4,047

Total	$	30,926	$	25,364

(1)	No international countries represented greater than 10% of total revenue during the periods presented.

(2)	No international country or region represented greater than 10% of the total net long-lived assets as of the dates presented, except that long-lived assets in the Asia-Pacific region exceeded 10% of total assets as of June 29, 2012.

The following is a summary of customer concentrations as a percentage of total sales and accounts receivable as of and for the periods presented:


	Three Months Ended						Nine Months Ended
Revenue	June 29, 2012			July 1, 2011			June 29, 2012			July 1, 2011
Customer A		17	%		21	%		18	%		21	%
Customer B		16	%		13	%		14	%		11	%


	As of
Accounts Receivable	June 29, 2012			September 30, 2011
Customer A		16	%		18	%
Customer B		12	%		12	%

No other customer represented more than 10% of revenue or accounts receivable in the periods presented in the accompanying consolidated financial statements. For the nine months ended June 29, 2012 and July 1, 2011, ten customers represented 54% and 59% of total revenue, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Correction of Error

9 Months Ended

Jun. 29, 2012

Correction of Error [Abstract]

CORRECTION OF ERROR

17. CORRECTION OF ERROR

As disclosed in the Prospectus, in the fourth quarter of fiscal year 2011, the Company determined that its deferred income tax assets and related valuation allowance as of October 1, 2010 were each overstated by $3.4 million. Upon reversing the valuation allowance in the three months ended July 1, 2011, the income tax provision recorded for the interim period was, as a result of the overstatement of the deferred income tax assets, understated by $3.4 million. Accordingly, in the fourth quarter of fiscal year 2011, the Company corrected the previously recorded income tax provision for the three months ended July 1, 2011. Management believes the effects of this error are not material to the previously issued interim consolidated financial statements. The impact of the correction on specific line items in the statement of operations for the three and nine months ended July 1, 2011 is presented below (in thousands):


	As Previously Reported			Corrected
Three Months Ended July 1, 2011 :
Net loss	$	(36,615	)	$	(40,015	)
Nine Months Ended July 1, 2011 :
Income tax provision	$	3,779		$	7,179
Net loss from continuing operations		(38,520	)		(41,920	)
Net loss		(37,766	)		(41,166	)
Net loss attributable to common stockholders		(116,828	)		(120,228	)
Basic and common diluted loss from continuing operations per common share		(82.12	)		(84.49	)
Net loss per common share		(81.60	)		(83.96	)

Description of Business, Basis of Presentation and Accounting (Policies)	9 Months Ended
	Jun. 29, 2012
Description of Business, Basis of Presentation and Accounting [Abstract]
Description of Business	Description of Business—M/A-COM Technology Solutions Holdings, Inc. (M/A-COM Holdings or the Company) was incorporated in Delaware on March 25, 2009. M/A-COM Holdings is a provider of high-performance analog semiconductor solutions for use in wireless and wireline applications across the radio frequency (RF), microwave and millimeterwave spectrum. Headquartered in Lowell, Massachusetts, M/A-COM Holdings has offices in North America, Europe, Asia and Australia. The Company has one reportable operating segment which designs, develops, manufactures and markets semiconductors and modules.
Basis of Presentation	Basis of Presentation—The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (GAAP) and applicable rules and regulations of the Securities and Exchange Commission (SEC) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s Prospectus filed with the SEC pursuant to Rule 424(b) under the Securities Act of 1933 on March 15, 2012 (Prospectus) in connection with its initial public offering (IPO). The Company completed its IPO in March 2012. The Company’s fiscal year ends on the Friday closest to the last day of September. For fiscal years in which there are 53 weeks, the fourth quarter reporting period includes 14 weeks. Fiscal year 2011 was 52 weeks in length. Fiscal year 2012 is 52 weeks in length. In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods, but are not necessarily indicative of the results of operations to be anticipated for the full year 2012. In the second and third quarters of fiscal year 2011, the Company sold assets of non-core laser diode and ferrite business lines. The Company has segregated the operating results of the divested businesses from continuing operations for all periods presented. The consolidated financial statements include the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated. On March 8, 2012, the Company’s board of directors and stockholders approved a one-for-four reverse stock split of its common stock to take effect prior to the completion of its IPO. The reverse split became effective March 9, 2012. All share and per share information relating to the Company’s common stock in these consolidated financial statements give retroactive effect to the reverse stock split for all periods presented.
Use of Estimates	Use of Estimates—The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities during the reporting periods, the reported amounts of revenue and expenses during the reporting periods, and the disclosure of contingent assets and liabilities at the date of the financial statements. On an ongoing basis, the Company bases estimates and assumptions on historical experience, currently available information and various other factors that management believes to be reasonable under the circumstances. Actual results may differ materially from these estimates and assumptions. The accounting policies which our management believes involve the most significant application of judgment, or involve complex estimation include revenue recognition, inventory, warranty obligations, share-based compensation, income taxes and fair value measurements related to contingent consideration liabilities, common stock warrant liabilities and, through the completion of the IPO in March 2012, Class B conversion liabilities. Actual results could differ from those estimates, and material effects on our operating results and financial position may result.
Recent Accounting Standards	Recent Accounting Standards—Under the Jumpstart Our Business Startups Act (JOBS Act), the Company meets the definition of an emerging growth company. The Company has elected to avail itself of the extended transition period for complying with new or revised accounting standards pursuant to Section 107(b) of the JOBS Act.
Milestone Method of Revenue Recognition	In April 2010, the Financial Accounting Standards Board, (FASB), issued Accounting Standards Update (ASU) 2010-17, “Milestone Method of Revenue Recognition,” which amends Accounting Standards Codification (ASC) Topic 605. ASU 2010-17 provides guidance for determining when the milestone method of revenue recognition is appropriate and how this method should be applied, and specifies related disclosure requirements. ASU 2010-17 became effective for the Company on October 1, 2011. The adoption of ASU 2010-17 did not have a material effect on the Company’s financial position or results of operations.
Disclosure of Supplementary Pro Forma Information for Business Combinations	In December 2010, the FASB issued ASU 2010-29, “Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB’s Emerging Issues Task Force).” ASU 2010-29 clarifies that when presenting comparative financial statements, an entity should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only, and expands the related disclosure requirements. ASU 2010-29 became effective for the Company on October 1, 2011, and will be applied to business combinations for which the acquisition date is subsequent to that date. The adoption of ASU 2010-29 did not have any effect on the Company’s financial statements.
Intangibles - Goodwill and Other	In December 2010, the FASB issued ASU 2010-28, “Intangibles — Goodwill and Other,” which amends ASC Topic 350. ASU 2010-28 modifies Step 1 of the goodwill impairment test for reporting units with zero or negative carrying amounts. For those reporting units, an entity is required to perform Step 2 of the goodwill impairment analysis if it is more likely than not that a goodwill impairment exists based on a qualitative assessment of adverse factors. ASU 2010-28 became effective for the Company on October 1, 2011 and did not have any effect on the Company’s financial statements.
Amendments to Achieve Common Fair Value Measurement	In May 2011, the FASB issued ASU 2011-04, “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs,” which amends ASC Topic 820. The purpose of ASU 2011-04 is to clarify the intent about the application of existing fair value measurement and disclosure requirements and to change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. The adoption of ASU 2011-04 will be effective for the Company in the first quarter of fiscal year 2013 and is not expected to have a material effect on the Company’s financial position or results of operations.
Presentation of Comprehensive Income	In June 2011, the FASB issued ASU 2011-05, “Presentation of Comprehensive Income,” which amends ASC Topic 220, Comprehensive Income. The objective of ASU 2011-05 is to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. The update will require entities to present items of net income, items of other comprehensive income and total comprehensive income in one continuous statement or two separate consecutive statements, and entities will no longer be allowed to present items of other comprehensive income in the statement of stockholders’ equity. The adoption of ASU 2011-05 will be effective for the Company in the first quarter of fiscal year 2013 and is not expected to have a material effect on the Company’s financial position or results of operations.

Financial Instruments (Tables)

9 Months Ended

Jun. 29, 2012

Financial Instruments [Abstract]

Financial liabilities measured at fair value on a recurring basis


	June 29, 2012
	Fair Value		Active Markets for Identical Assets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Contingent consideration	$	9,525	$	—	$	—	$	9,525

Common stock warrant liability	$	13,527	$	—	$	—	$	13,527


	September 30, 2011
	Fair Value		Active Markets for Identical Assets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Contingent consideration	$	25,502	$	—	$	—	$	25,502

Common stock warrant liability	$	10,736	$	—	$	—	$	10,736

Class B conversion liability	$	81,378	$	—	$	—	$	81,378

Changes in financial liabilities with inputs classified within Level 3 of the fair value


	Nine Months Ended June 29, 2012
	September 30, 2011		Net Realized/ Unrealized Losses (Gains) Included in Earnings			Purchases and Issuances		Sales and Settlements			Transfers in and/or (out) of Level 3		June 29, 2012
Contingent consideration	$	25,502	$	(977	)	$	—	$	(15,000	)	$	—	$	9,525

Common stock warrant liability	$	10,736	$	2,791		$	—	$	—		$	—	$	13,527

Class B conversion liability	$	81,378	$	44,119		$	—	$	(125,497	)	$	—	$	—


	Nine Months Ended July 1, 2011
	October 1, 2010		Net Realized/ Unrealized Losses (Gains) Included in Earnings			Purchases and Issuances		Sales and Settlements			Transfers in and/or (out) of Level 3		July 1, 2011
Contingent consideration	$	29,300	$	660		$	4,817	$	(8,825	)	$	—	$	25,952

Common stock warrant liability	$	—	$	10,241		$	5,656	$	—		$	—	$	15,897

Class B conversion liability	$	—	$	57,051		$	41,641	$	—		$	—	$	98,692

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References + Details

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References + Details

Inventories (Tables)

9 Months Ended

Jun. 29, 2012

Inventories [Abstract]

Inventories


	June 29, 2012		September 30, 2011
Raw materials	$	27,442	$	23,911
Work-in-process		6,585		9,043
Finished goods		19,007		19,526

Total	$	53,034	$	52,480

Property and Equipment (Tables)

9 Months Ended

Jun. 29, 2012

Property and Equipment [Abstract]

Property and equipment


	June 29, 2012			September 30, 2011
Machinery and equipment	$	36,589		$	30,964
Leasehold improvements		5,419			3,566
Furniture and fixtures		354			302
Construction in process		7,561			3,894
Computer equipment and software		6,025			5,240

Total property and equipment		55,948			43,966
Less accumulated depreciation and amortization		(25,022	)		(18,602	)

Property and equipment — net	$	30,926		$	25,364

Intangible Assets (Tables)

9 Months Ended

Jun. 29, 2012

Intangible Assets [Abstract]

Summary of intangible assets


	Total			Acquired Technology			Customer Relationships			Weighted- Average Amortization Period (Years)
Intangible assets - at September 30, 2011	$	26,154		$	13,754		$	12,400
Less accumulated amortization		(7,473	)		(4,371	)		(3,102	)

Intangible assets - net at September 30, 2011	$	18,681		$	9,383		$	9,298			6.2

Intangible assets - at June 29, 2012	$	26,154		$	13,754		$	12,400
Less accumulated amortization		(9,392	)		(5,518	)		(3,874	)

Intangible assets - net at June 29, 2012	$	16,762		$	8,236		$	8,526			5.5

Summary of amortization expense of intangible assets


	Three Months Ended				Nine Months Ended
	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
Cost of revenue	$	383	$	443	$	1,147	$	1,207
Selling, general and administrative		257		296		772		811

Total	$	640	$	739	$	1,919	$	2,018

Summary of estimated amortization of the intangible assets in future fiscal years


2012 (rest of fiscal year)	$	640
2013		3,272
2014		3,277
2015		3,439
2016		2,850
Thereafter		3,284

Total	$	16,762

Income (Loss) Per Share (Tables)

9 Months Ended

Jun. 29, 2012

Income (Loss) Per Share [Abstract]

Computation for basic and diluted net income (loss) per share of common stock


	Three Months Ended						Nine Months Ended
	June 29, 2012			July 1, 2011			June 29, 2012			July 1, 2011
Numerator:
Net income (loss) available to controlling interest	$	13,545		$	(40,015	)	$	(17,974	)	$	(41,166	)
Accretion to redemption value of redeemable convertible preferred stock		—			(1,364	)		(2,616	)		(2,846	)
Participating restricted stock dividends		(41	)		—			—			—
Dividends declared and paid or payable to preferred stockholders		—			—			—			(76,216	)

Net income (loss) attributable to common stockholders	$	13,504		$	(41,379	)	$	(20,590	)	$	(120,228	)

Dividends declared and paid to common stockholders	$	—		$	—		$	—		$	3,784

Denominator:
Weighted average common shares outstanding-basic		45,160			1,653			17,933			1,432
Dilutive effect of options and warrants		2,104			—			—			—

Weighted average common shares outstanding-diluted		47,264			1,653			17,933			1,432

Common stock income (loss) per share-basic:
Distributed	$	—		$	—		$	—		$	2.64
Undistributed		0.30			(25.03	)		(1.15	)		(83.96	)

Net common stock income (loss) per share	$	0.30		$	(25.03	)	$	(1.15	)	$	(81.32	)

Common stock income (loss) per share-diluted:
Distributed	$	—		$	—		$	—		$	2.64
Undistributed		0.29			(25.03	)		(1.15	)		(83.96	)

Net common stock income (loss) per share	$	0.29		$	(25.03	)	$	(1.15	)	$	(81.32	)

Common equivalent shares were excluded from the calculation from net income per share


	Three Months Ended				Nine Months Ended
	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
Stock options, warrants, restricted stock and units		—		2,185		2,353		2,361
Convertible preferred stock		—		37,748		23,644		26,686

Total common stock equivalent shares excluded		—		40,114		25,997		29,172

Restructurings (Tables)

9 Months Ended

Jun. 29, 2012

Restructurings [Abstract]

Summary of the costs related to the restructuring actions


Balance-September 30, 2011	$	522
Current period charges		1,586
Payments		(1,896	)

Balance-June 29, 2012	$	212

Share-Based Compensation (Tables)

9 Months Ended

Jun. 29, 2012

Share-Based Compensation [Abstract]

Summary of stock option activity


	Number of Shares			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)
Outstanding-September 30, 2011		2,292		$	1.28		8.2	$	32,662

Exercised		(154	)	$	1.12
Canceled or expired		(67	)	$	1.48

Outstanding-June 29, 2012		2,071		$	1.27		7.4	$	35,676

Options vested and expected to vest as of June 29, 2012		1,968		$	1.27		7.4	$	33,908

Options vested and exercisable as of June 29, 2012		896		$	1.34		7.5	$	15,382

Summary of restricted stock activity


	Number of Shares			Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Issued and unvested-September 30, 2011		225			2.3	$	3,485

Granted		14
Vested		(81	)
Canceled or expired		(1	)

Issued and unvested-June 29, 2012		157			2.2	$	2,913

Shares expected to vest-June 29, 2012		156			2.1	$	2,884

Summary of restricted stock unit activity


	Number of Shares		Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Issued and unvested-June 29, 2012		442		3.4	$	7,843

Shares expected to vest-June 29, 2012		404		3.4	$	7,173

Effects of stock-based compensation expense related to stock-based awards to employees and nonemployees


	Three Months Ended				Nine Months Ended
	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
Cost of revenue	$	304	$	126	$	372	$	270
Research and development		391		59		603		127
Selling, general and administrative		518		100		1,142		541

Total stock-based compensation expense	$	1,213	$	285	$	2,117	$	938

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Class B Preferred Stock (Tables)

9 Months Ended

Jun. 29, 2012

Class B Preferred Stock [Abstract]

Summary of the changes in the carrying value of the Class B


Balance-September 30, 2011	$	75,618
Accretion to redemption value		2,616
Reclassification upon conversion of Class B to common stock		(78,234	)

Balance-June 29, 2012	$	—

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details

Geographic and Significant Customer Information (Tables)

9 Months Ended

Jun. 29, 2012

Geographic and Significant Customer Information [Abstract]

Summary of different geographic regions


	Three Months Ended				Nine Months Ended
Revenue by Geographic Region	June 29, 2012		July 1, 2011		June 29, 2012		July 1, 2011
United States	$	40,608	$	41,678	$	116,938	$	121,395
International (1)		36,517		37,022		110,702		110,098

Total	$	77,125	$	78,700	$	227,640	$	231,493


	As of
Long-Lived Assets by Geographic Region	June 29, 2012		September 30, 2011
United States	$	24,569	$	21,317
International (2)		6,357		4,047

Total	$	30,926	$	25,364

(1)	No international countries represented greater than 10% of total revenue during the periods presented.

(2)	No international country or region represented greater than 10% of the total net long-lived assets as of the dates presented, except that long-lived assets in the Asia-Pacific region exceeded 10% of total assets as of June 29, 2012.

Summary of customer concentrations as percentage of total sales and accounts receivable


	Three Months Ended						Nine Months Ended
Revenue	June 29, 2012			July 1, 2011			June 29, 2012			July 1, 2011
Customer A		17	%		21	%		18	%		21	%
Customer B		16	%		13	%		14	%		11	%


	As of
Accounts Receivable	June 29, 2012			September 30, 2011
Customer A		16	%		18	%
Customer B		10	%		12	%

Correction of Error (Tables)

9 Months Ended

Jun. 29, 2012

Correction of Error [Abstract]

Summary of impact of the restatement


	As Previously Reported			Corrected
Three Months Ended July 1, 2011 :
Net loss	$	(36,615	)	$	(40,015	)
Nine Months Ended July 1, 2011 :
Income tax provision	$	3,779		$	7,179
Net loss from continuing operations		(38,520	)		(41,920	)
Net loss		(37,766	)		(41,166	)
Net loss attributable to common stockholders		(116,828	)		(120,228	)
Basic and common diluted loss from continuing operations per common share		(82.12	)		(84.49	)
Net loss per common share		(81.60	)		(83.96	)

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References + Details

Description of Business, Basis of Presentation and Accounting (Details Textual)	9 Months Ended
	Jun. 29, 2012 Segment
Description of Business, Basis of Presentation and Accounting (Textual) [Abstract]
Reporting period description	For fiscal years in which there are 53 weeks, the fourth quarter reporting period includes 14 weeks.
Number of weeks in period	52 Weeks
Number of reportable operating segment	1

Financial Instruments (Details) - Recurring [Member] - USD ($) $ in Thousands	Jun. 29, 2012	Sep. 30, 2011
Contingent consideration [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis	$ 9,525	$ 25,502
Common stock warrant liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis	13,527	10,736
Class B conversion liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis		81,378
Active Markets for Identical Assets (Level 1) [Member] \| Contingent consideration [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis
Active Markets for Identical Assets (Level 1) [Member] \| Common stock warrant liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis
Active Markets for Identical Assets (Level 1) [Member] \| Class B conversion liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis
Observable Inputs (Level 2) [Member] \| Contingent consideration [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis
Observable Inputs (Level 2) [Member] \| Common stock warrant liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis
Observable Inputs (Level 2) [Member] \| Class B conversion liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis
Unobservable Inputs (Level 3) [Member] \| Contingent consideration [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis	9,525	25,502
Unobservable Inputs (Level 3) [Member] \| Common stock warrant liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis	$ 13,527	10,736
Unobservable Inputs (Level 3) [Member] \| Class B conversion liability [Member]
Financial liabilities measured at fair value on a recurring basis
Financial liabilities measured at fair value on a recurring basis		$ 81,378

Financial Instruments (Details 1) - USD ($) $ in Thousands	9 Months Ended
Financial Instruments (Details 1) - USD ($) $ in Thousands	Jun. 29, 2012	Jul. 01, 2011
Contingent consideration [Member]
Changes in financial liabilities with inputs classified within Level 3 of the fair value
Changes in financial liabilities with inputs classified within Level 3 of the fair value, beginning balance	$ 25,502	$ 29,300
Net Realized/Unrealized Losses (Gains) Included in Earnings	(977)	660
Purchases and Issuances		4,817
Sales and Settlements	(15,000)	(8,825)
Transfers in and/or (out) of Level 3
Changes in financial liabilities with inputs classified within Level 3 of the fair value, ending balance	9,525	25,952
Common stock warrant liability [Member]
Changes in financial liabilities with inputs classified within Level 3 of the fair value
Changes in financial liabilities with inputs classified within Level 3 of the fair value, beginning balance	10,736
Net Realized/Unrealized Losses (Gains) Included in Earnings	2,791	10,241
Purchases and Issuances		5,656
Sales and Settlements
Transfers in and/or (out) of Level 3
Changes in financial liabilities with inputs classified within Level 3 of the fair value, ending balance	13,527	15,897
Class B conversion liability [Member]
Changes in financial liabilities with inputs classified within Level 3 of the fair value
Changes in financial liabilities with inputs classified within Level 3 of the fair value, beginning balance	81,378
Net Realized/Unrealized Losses (Gains) Included in Earnings	44,119	57,051
Purchases and Issuances		41,641
Sales and Settlements	(125,497)
Transfers in and/or (out) of Level 3
Changes in financial liabilities with inputs classified within Level 3 of the fair value, ending balance		$ 98,692

Financial Instruments (Details Textual) - USD ($) $ in Millions	9 Months Ended
	Jun. 29, 2012	Sep. 30, 2012
Financial Instruments (Textual) [Abstract]
Expected life of common stock warrants	8 years 5 months 23 days
Expected volatility	42.80%
Risk free rate	1.40%
maximum possible earn-out		$ 6.2
maximum aggregate earn-out payable	$ 16.0

- Definition

Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 35
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910684&loc=d3e4570-128470

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6411-128476

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 30
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=18499824&loc=d3e4237-128469

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 30
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=18499824&loc=d3e4243-128469

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 40
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910732&loc=d3e4805-128471

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 25
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6946367&loc=d3e3642-128468

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 25
-Paragraph 27
-URI http://asc.fasb.org/extlink&oid=6946367&loc=d3e3629-128468

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)(3),(c)(1)
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph g(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 29, 30, 41, 42, 64
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 65
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Escrow Arrangements and Outstanding Shares (Details Textual) - USD ($)	1 Months Ended		9 Months Ended
	Feb. 29, 2012	Jan. 31, 2012	Jun. 29, 2012	Sep. 30, 2011
Escrow Arrangements and Outstanding Share (Textual) [Abstract]
Accrued liabilities				$ 1,000,000
Outstanding shares of preferred stock				1,100,000
Shares released	253,000	283,000
Escrow indemnification claim	$ 17,000	$ 19,000
Outstanding shares of common stock			157,000	225,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of employees compensation			2 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of employees compensation			4 years

Inventories (Details) - USD ($) $ in Thousands	Jun. 29, 2012	Sep. 30, 2011
Inventories
Raw materials	$ 27,442	$ 23,911
Work-in-process	6,585	9,043
Finished goods	19,007	19,526
Total	$ 53,034	$ 52,480

Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 29, 2012	Sep. 30, 2011
Property and equipment
Total property and equipment	$ 55,948	$ 43,966
Less accumulated depreciation and amortization	(25,022)	(18,602)
Property and equipment, net	30,926	25,364
Machinery and equipment [Member]
Property and equipment
Total property and equipment	36,589	30,964
Leasehold improvements [Member]
Property and equipment
Total property and equipment	5,419	3,566
Furniture and fixtures [Member]
Property and equipment
Total property and equipment	354	302
Construction in process [Member]
Property and equipment
Total property and equipment	7,561	3,894
Computer equipment and software [Member]
Property and equipment
Total property and equipment	$ 6,025	$ 5,240

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Property and Equipment (Textual) [Abstract]
Depreciation and amortization expense from continuing operations	$ 2,200	$ 1,800	$ 8,377	$ 7,752

Debt (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
Debt (Details Textual) - USD ($)	Jun. 29, 2012	Sep. 30, 2011
Debt (Textual) [Abstract]
Revolving credit facility		$ 125,000,000
Revolving credit facility maturity date		Sep. 01, 2016
Revolving credit facility interest date	Borrowings under the revolving credit facility bear either a variable interest rate equal to (i) the greater of the lender’s prime rate, the federal funds effective rate plus 0.5%, or an adjusted LIBOR plus 1.0%, in each case plus either an additional 1.25%, 1.50% or 1.75%, subject to certain conditions, or (ii) an adjusted LIBOR rate plus either 2.25%, 2.50% or 2.75%, subject to certain conditions.
Revolving credit facility, LIBOR rate	adjusted LIBOR plus 1.0%
Revolving credit facility federal funds effective rate	federal funds effective rate plus 0.5%
Federal funds effective rate	0.50%
LIBOR rate	1.00%
Outstanding borrowings under the revolving credit facility	$ 0	$ 0
Interest Rate LIBOR One [Member]
Line of Credit Facility [Line Items]
Adjusted LIBOR rate percentage	1.25%
Interest Rate LIBOR Two [Member]
Line of Credit Facility [Line Items]
Adjusted LIBOR rate percentage	1.50%
Interest Rate LIBOR Three [Member]
Line of Credit Facility [Line Items]
Adjusted LIBOR rate percentage	1.75%
Interest Rate LIBOR Four [Member]
Line of Credit Facility [Line Items]
Adjusted LIBOR rate percentage	2.25%
Interest Rate LIBOR Five [Member]
Line of Credit Facility [Line Items]
Adjusted LIBOR rate percentage	2.50%
Interest Rate Libor Six [Member]
Line of Credit Facility [Line Items]
Adjusted LIBOR rate percentage	2.75%

Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 29, 2012	Sep. 30, 2011
Summary of intangible assets
Intangible assets	$ 26,154	$ 26,154
Intangible assets-net	16,762	18,681
Less accumulated amortization	$ (9,392)	$ (7,473)
Weighted-Average Remaining Life (Years)	5 years 8 months 12 days	6 years 2 months 12 days
Acquired Technology [Member]
Summary of intangible assets
Intangible assets	$ 13,754	$ 13,754
Intangible assets-net	8,236	9,383
Less accumulated amortization	(5,518)	(4,371)
Customer Relationships [Member]
Summary of intangible assets
Intangible assets	12,400	12,400
Intangible assets-net	8,526	9,298
Less accumulated amortization	$ (3,874)	$ (3,102)

Intangible Assets (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Intangible Assets (Details 1) - USD ($) $ in Thousands	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Summary of amortization expense of intangible assets
Total	$ 640	$ 739	$ 1,919	$ 2,018
Cost of revenue [Member]
Summary of amortization expense of intangible assets
Total	383	443	1,147	1,207
Selling, general and administrative [Member]
Summary of amortization expense of intangible assets
Total	$ 257	$ 296	$ 772	$ 811

Intangible Assets (Details 2) - USD ($) $ in Thousands	Jun. 29, 2012	Sep. 30, 2011
Summary of estimated amortization of the intangible assets in future fiscal years
2012 (rest of fiscal year)	$ 640
2013	3,272
2014	3,277
2015	3,439
2016	2,850
Thereafter	3,284
Intangible assets-net	$ 16,762	$ 18,681

Intangible Assets (Details Textual) $ in Millions	Jun. 29, 2012 USD ($)
Intangible Assets (Textual) [Abstract]
Carrying value of trade name	$ 3.4

Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Numerator:
Net income (loss)	$ 13,545	$ (40,015)	$ (17,974)	$ (41,166)
Accretion to redemption value of redeemable convertible preferred stock	(41)	(1,364)	(2,616)	(79,062)
Participating restricted stock dividends	(41)
Dividends declared and paid or payable to preferred stockholders				(76,216)
Net income (loss) attributable to common stockholders	$ 13,504	$ (41,379)	$ (20,590)	(120,228)
Dividends declared and paid to common stockholders				$ 3,784
Denominator:
Weighted average common shares outstanding-basic	45,160	1,653	17,933	1,432
Dilutive effect of options and warrants	2,104
Weighted average common shares outstanding-diluted	47,264	1,653	17,933	1,432
Common stock income (loss) per share-basic:
Distributed				$ 2.64
Undistributed	$ 0.30	$ (25.03)	$ (1.15)	(83.96)
Net common stock income (loss) per share	0.30	(25.03)	(1.15)	(83.96)
Common stock income (loss) per share-diluted:
Distributed				2.64
Undistributed	0.29	(25.03)	(1.15)	(83.96)
Net common stock income (loss) per share	$ 0.29	$ (25.03)	$ (1.15)	$ (83.96)

Income (Loss) Per Share (Details 1) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Common equivalent shares were excluded from the calculation from net income per share
Total common stock equivalent shares excluded		40,114	25,997	29,172
Stock Compensation Plan [Member]
Common equivalent shares were excluded from the calculation from net income per share
Total common stock equivalent shares excluded		2,366	2,353	2,486
Convertible Preferred Stock [Member]
Common equivalent shares were excluded from the calculation from net income per share
Total common stock equivalent shares excluded		37,748	23,644	26,686

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies (Details Textual)	1 Months Ended
Commitments and Contingencies (Details Textual)	Jun. 29, 2012 USD ($)	Sep. 30, 2011 USD ($)	Apr. 01, 2011 Employee
Commitments and Contingencies (Textual) [Abstract]
Outstanding unused letters of credit from a bank	$ 246,000	$ 200,000
Outstanding non-cancelable purchase commitments	$ 3,300,000	$ 3,000,000
Number of ex-employees \| Employee			5

Restructurings (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Restructurings (Details) - USD ($) $ in Thousands	Dec. 30, 2011	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Summary of the costs related to the restructuring actions
Beginning Balance	$ 522		$ 522
Current period charges	$ 1,600	$ 127	1,586	$ 866
Payments			(1,896)
Ending Balance			$ 212

Restructurings (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Restructurings (Details Textual) - USD ($)	Dec. 30, 2011	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011	Sep. 30, 2011
Restructurings (Textual) [Abstract]
Unpaid restructuring costs			$ 212,000		$ 522,000
Restructuring charges	$ 1,600,000	$ 127,000	$ 1,586,000	$ 866,000

Share-Based Compensation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 29, 2012	Sep. 30, 2011
Summary of stock option activity
Number of Shares outstanding - Beginning Balance	2,292
Number of Shares, Exercised	(153)
Number of Shares, Canceled or expired	(68)
Number of Shares outstanding - Ending Balance	2,071	2,292
Number of Shares, Options vested and expected to vest as of June 29, 2012	1,968
Number of Shares, Options vested and exercisable as of June 29, 2012	896
Weighted-Average Exercise Price Per Share Outstanding - Beginning Balance	$ 1.28
Weighted-Average Exercise Price Per Share, Exercised	1.12
Weighted-Average Exercise Price Per Share, Canceled or expired	1.48
Weighted-Average Exercise Price Per Share outstanding - Ending Balance	1.27	$ 1.28
Weighted-Average Exercise Price Per Share, Options vested and expected to vest as of June 29, 2012	1.27
Weighted-Average Exercise Price Per Share, Options vested and exercisable as of June 29, 2012	$ 1.34
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	7 years 4 months 24 days	8 years 2 months 12 days
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	7 years 4 months 24 days	8 years 2 months 12 days
Weighted- Average Remaining Contractual Term (in years), Options vested and expected to vest as of June 29, 2012	7 years 4 months 24 days
Weighted- Average Remaining Contractual Term (in years), Options vested and exercisable as of June 29, 2012	7 years 6 months
Aggregate Intrinsic Value, Beginning Balance	$ 32,662
Aggregate Intrinsic Value, Ending Balance	35,676	$ 32,662
Aggregate Intrinsic Value, Options vested and expected to vest as of June 29, 2012	33,892
Aggregate Intrinsic Value, Options vested and exercisable as of June 29, 2012	$ 15,369

Share-Based Compensation (Details 1) - Restricted Stock [Member] - USD ($) shares in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 29, 2012	Sep. 30, 2011
Summary of restricted stock activity
Number of shares, Issued and unvested - Beginning Balance	225
Number of shares, Granted	14
Number of shares, Vested	(81)
Number of shares, Canceled or expired	(1)
Number of shares, Issued and unvested - Ending Balance	157	225
Shares expected to vest - June 29, 2012	156
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms	2 years 2 months 12 days	2 years 3 months 18 days
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms	2 years 2 months 12 days	2 years 3 months 18 days
Weighted- Average Remaining Contractual Term (in years), Shares expected to vest - June 29, 2012	2 years 1 month 6 days
Aggregate intrinsic value, Issued and unvested - Beginning Balance	$ 3,485
Aggregate intrinsic value, Issued and unvested - Ending Balance	2,913	$ 3,485
Aggregate intrinsic value, Shares expected to vest - June 29, 2012	$ 2,884

Share-Based Compensation (Details 2) - Restricted Stock Units [Member] shares in Thousands, $ in Thousands	9 Months Ended
	Jun. 29, 2012 USD ($) shares
Summary of restricted stock unit activity
Number of shares, Issued and unvested - June 29, 2012 \| shares	442
Shares expected to vest - June 29, 2012 \| shares	404
Weighted Average Remaining Contractual Term (in years), Issued and unvested - June 29, 2012	3 years 4 months 24 days
Weighted- Average Remaining Contractual Term (in years), Shares expected to vest - June 29, 2012	3 years 4 months 24 days
Aggregate intrinsic value, Issued and unvested - June 29, 2012 \| $	$ 7,843
Aggregate intrinsic value, Shares expected to vest - June 29, 2012 \| $	$ 7,173

Share-Based Compensation (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Effects of stock-based compensation expense related to stock-based awards to employees and nonemployees
Total stock-based compensation expense	$ 1,213	$ 285	$ 2,117	$ 938
Cost of revenue [Member]
Effects of stock-based compensation expense related to stock-based awards to employees and nonemployees
Total stock-based compensation expense	304	126	372	270
Research and development [Member]
Effects of stock-based compensation expense related to stock-based awards to employees and nonemployees
Total stock-based compensation expense	391	59	603	127
Selling, general and administrative [Member]
Effects of stock-based compensation expense related to stock-based awards to employees and nonemployees
Total stock-based compensation expense	$ 518	$ 100	$ 1,142	$ 541

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Share-Based Compensation (Details Textual) $ in Thousands	9 Months Ended
Share-Based Compensation (Details Textual) $ in Thousands	Jun. 29, 2012 USD ($) IncentivePlan shares
Share-Based Compensation (Textual) [Abstract]
Number of equity incentive plans \| IncentivePlan	2
Vesting period of options granted	4 years
Percentage of options granted to vest at the end of One year	25.00%
Exercisable period of options granted	10 years
Vesting period of RSU granted	annually over one, four or five years
Total intrinsic value of options exercised	$ 2,300
Options granted \| shares	0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost	$ 1,300
Compensation cost expected to be recognized	2 years 1 month 6 days
Restricted stock units issued \| shares	14,000
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost	$ 7,700
Compensation cost expected to be recognized	3 years 4 months 24 days
Restricted stock units issued \| shares	0
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Minimum percentage of the fair market value of the Company's common stock	85.00%
Initial Offering Period	ESPP provides for an initial offering period of eight months with six-month offering periods thereafter, and at the end of each offering period, employees are able to purchase shares at 85% of the lower of the fair market value of the Company’s common stock on the first trading day of the offering period or on the last day of the offering period
Maximum payroll deductions to purchase shares of the Company's common stock at a discount	15.00%
Non Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost	$ 640,000
Compensation cost expected to be recognized	1 year 3 months 18 days
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost	$ 200

Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Jun. 29, 2012	Jun. 29, 2012	Jul. 01, 2011
Income Taxes (Textual) [Abstract]
U.S. federal statutory income tax rate		35.00%
Aggregate income tax benefit	$ (3,200)	$ 46,900
Deferred income tax benefit		$ (1,728)	$ (12,011)

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Class B Preferred Stock (Details) $ in Thousands	9 Months Ended
Class B Preferred Stock (Details) $ in Thousands	Jun. 29, 2012 USD ($)
Summary of the changes in the carrying value of the Class B
Balance-September 30, 2011	$ 75,618
Accretion to redemption value	2,616
Reclassification upon conversion of Class B to common stock	(78,234)
Balance-June 29, 2012

Related Party Transactions (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Related Party Transactions (Details Textual) - USD ($)	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011	Sep. 30, 2011
Related Party Transactions (Textual) [Abstract]
Cash paid to GaAs Labs			$ 60,000
Selling, general and administrative expenses		$ 180,000	360,000	$ 540,000
Amounts payable	$ 0		$ 0		$ 0
Agreement with Ubiquiti Networks, Inc. description			Two of the Company's directors are also directors of Ubiquiti, and entities affiliated with Summit Partners L.P., an affiliate of one of the directors, collectively own 21.9% of Ubiquiti's common stock
Percentage of Ubiquiti's common stock	21.90%		21.90%
Payments for engineering services based on milestone achievement	$ 500,000		$ 500,000
Payments received from Ubiquiti	200,000		200,000
Deferred revenue	125,000		125,000
Amount received as refund from Ubiquiti	50,000		$ 50,000
Notice period to terminate agreement			30 days
Minimum service requirements or payment obligations	0		$ 0
Other income - related party	$ (91,000)		$ (91,000)

Supplemental Cash Flow Information (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Mar. 31, 2012	Jun. 29, 2012	Jul. 01, 2011	Mar. 30, 2012
Supplemental Cash Flow Information (Textual) [Abstract]
Unpaid amounts related to purchase of assets		$ 1,500,000	$ 2,300,000
Payment of dividend			$ 863,000
Preferred Class B [Member]
Changes in financial liabilities with inputs classified within Level 3 of the fair value
Convertible Preferred stock				$ 78,200,000
Class B Conversion liability	$ 125,500,000
Series A-1 [Member]
Changes in financial liabilities with inputs classified within Level 3 of the fair value
Convertible Preferred stock				64,000,000
Series A-2 [Member]
Changes in financial liabilities with inputs classified within Level 3 of the fair value
Convertible Preferred stock				$ 42,400,000

Geographic and Significant Customer Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011	Sep. 30, 2011
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue by Geographic Region	$ 77,125	$ 78,700	$ 227,640	$ 231,493
Long-Lived Assets by Geographic Region	30,926		30,926		$ 25,364
US [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue by Geographic Region	40,608	41,678	116,938	121,395
Long-Lived Assets by Geographic Region	24,569		24,569		21,317
International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue by Geographic Region	36,517	$ 37,022	110,702	$ 110,098
Long-Lived Assets by Geographic Region	$ 6,357		$ 6,357		$ 4,047

Geographic and Significant Customer Information (Details 1)	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011	Sep. 30, 2011
Revenue from External Customer [Line Items]
Revenue			54.00%	59.00%
Customer A [Member]
Revenue from External Customer [Line Items]
Revenue	17.00%	21.00%	18.00%	21.00%
Accounts Receivable	16.00%		16.00%		18.00%
Customer B [Member]
Revenue from External Customer [Line Items]
Revenue	16.00%	13.00%	14.00%	11.00%
Accounts Receivable	10.00%		10.00%		12.00%

Geographic and Significant Customer Information (Details Textual) - Customer	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011	Sep. 30, 2011
Geographic and significant customer information (Textual) [Abstract]
Percentage of geographic segment revenue threshold	10.00%	10.00%	10.00%	10.00%
Percentage of geographic segment long-lived assets threshold	10.00%		10.00%		10.00%
Total Revenue of Customer in Percentage			54.00%	59.00%
Number of major customers			10

Correction of Error (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Summary of impact of the restatement
Net loss	$ 13,545	$ (40,015)	$ (17,974)	$ (41,166)
Income tax provision	4,987	7,184	12,488	7,179
Net loss from continuing operations	13,545	(41,902)	(17,974)	(41,920)
Net loss attributable to common stockholders	$ 13,504	$ (41,379)	$ (20,590)	$ (120,228)
Basic and diluted loss from continuing operations per share				$ (84.48)
Net loss per share	$ 0.30	$ (25.03)	$ (1.15)	$ (83.96)
As previously reported [Member]
Summary of impact of the restatement
Net loss		$ (36,615)		$ (37,766)
Income tax provision				3,779
Net loss from continuing operations				(38,520)
Net loss attributable to common stockholders				$ (116,828)
Basic and diluted loss from continuing operations per share				$ (82.12)
Net loss per share				$ (81.60)
Corrected [Member]
Summary of impact of the restatement
Income tax provision			$ 3,400

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.13)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4613673-111683

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph b(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Correction of Error (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 29, 2012	Jul. 01, 2011	Jun. 29, 2012	Jul. 01, 2011
Immaterial Restatement (Textual) [Abstract]
Income tax provision	$ 4,987	$ 7,184	$ 12,488	$ 7,179
Corrected [Member]
Immaterial Restatement (Textual) [Abstract]
Income tax provision			$ 3,400