View Filing Data

Intangible Assets Acquired (Detail) $ in Thousands	6 Months Ended
Intangible Assets Acquired (Detail) $ in Thousands	Mar. 30, 2013 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets not subject to amortization	$ 5,835
Intangible assets subject to amortization	1,200
Total - Intangible assets both subject to and not subject to amortization	7,035
Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets not subject to amortization	5,485
Trademarks and trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets not subject to amortization	350
Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets subject to amortization	$ 1,200
Amortization Period (in years)	20 years

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 30, 2013	Sep. 30, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 680,024	$ 440,524
Trade accounts receivable - Net	243,072	235,783
Inventories - Net	340,175	320,503
Deferred income taxes	23,632	29,134
Prepaid expenses and other	40,755	24,587
Total current assets	1,327,658	1,050,531
PROPERTY, PLANT AND EQUIPMENT - Net	175,442	172,737
GOODWILL	3,040,180	3,035,502
TRADEMARKS AND TRADE NAMES	461,477	467,614
OTHER INTANGIBLE ASSETS - Net	634,032	655,996
DEBT ISSUE COSTS - Net	44,975	62,190
OTHER	10,328	15,047
TOTAL ASSETS	5,694,092	5,459,617
CURRENT LIABILITIES:
Current portion of long-term debt	22,000	20,500
Accounts payable	73,696	74,178
Accrued liabilities	163,565	139,237
Total current liabilities	259,261	233,915
LONG-TERM DEBT	4,322,500	3,598,625
DEFERRED INCOME TAXES	361,288	356,896
OTHER NON-CURRENT LIABILITIES	65,674	51,347
Total liabilities	5,008,723	4,240,783
STOCKHOLDERS' EQUITY:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 52,901,288 and 52,157,225 at March 30, 2013 and September 30, 2012, respectively	529	521
Additional paid-in capital	620,485	553,223
Retained earnings	95,981	689,229
Accumulated other comprehensive loss	(15,538)	(8,051)
Treasury stock, at cost; 505,400 shares at March 30, 2013 and September 30, 2012, respectively	(16,088)	(16,088)
Total stockholders' equity	685,369	1,218,834
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,694,092	$ 5,459,617

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012	Mar. 30, 2013	Mar. 31, 2012
Net income	$ 67,937	$ 81,552	$ 142,107	$ 146,657
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(8,995)	2,944	(6,943)	(697)
Interest rate swap agreements, net of tax	(330)	(600)	(330)	(1,300)
Other			(214)
Other comprehensive income (loss), net of tax	(9,325)	2,344	(7,487)	(1,997)
TOTAL COMPREHENSIVE INCOME	$ 58,612	$ 83,896	$ 134,620	$ 144,660

- 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

Description of the Business

6 Months Ended

Mar. 30, 2013

Description of the Business

1.	DESCRIPTION OF THE BUSINESS

Description of the Business – TransDigm Group Incorporated (“TD Group”), through its wholly-owned subsidiary, TransDigm Inc., is a leading global designer, producer and supplier of highly engineered aircraft components for use on nearly all commercial and military aircraft in service today. TransDigm Inc., along with TransDigm Inc.’s direct and indirect wholly-owned operating subsidiaries (collectively, with TD Group, the “Company” or “TransDigm”), offers a broad range of proprietary aerospace components. TD Group has no significant assets or operations other than its 100% ownership of TransDigm Inc. TD Group’s common stock is listed on The New York Stock Exchange, or the NYSE, under the trading symbol “TDG.”

Major product offerings, substantially all of which are ultimately provided to end-users in the aerospace industry, include mechanical/electro-mechanical actuators and controls, ignition systems and engine technology, specialized pumps and valves, power conditioning devices, specialized AC/DC electric motors and generators, NiCad batteries and chargers, engineered latching and locking devices, rods and locking devices, engineered connectors and elastomers, cockpit security components and systems, specialized cockpit displays, aircraft audio systems, specialized lavatory components, seatbelts and safety restraints, engineered interior surfaces and lighting and control technology.

Separate Financial Statements – Separate financial statements of TransDigm Inc. are not presented because TransDigm Inc.’s 7³/₄% senior subordinated notes and 5¹/₂% senior subordinated notes are fully and unconditionally guaranteed on a senior subordinated basis by TD Group and all existing 100% owned domestic subsidiaries of TransDigm Inc. and because TD Group has no significant operations or assets separate from its investment in TransDigm Inc.

Supplemental Condensed Consolidating Statement Of Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012	Mar. 30, 2013	Mar. 31, 2012
Supplemental Guarantor Information [Line Items]
NET SALES	$ 465,609	$ 423,469	$ 896,027	$ 775,942
COST OF SALES	206,299	187,429	398,170	340,347
GROSS PROFIT	259,310	236,040	497,857	435,595
SELLING AND ADMINISTRATIVE EXPENSES	55,463	49,474	110,624	91,324
AMORTIZATION OF INTANGIBLE ASSETS	9,735	9,339	20,275	21,778
INCOME (LOSS) FROM OPERATIONS	194,112	177,227	366,958	322,493
INTEREST EXPENSE - Net	64,094	52,300	126,970	101,361
REFINANCING COSTS	30,281		30,281
INCOME BEFORE INCOME TAXES	99,737	124,927	209,707	221,132
INCOME TAX PROVISION (BENEFIT)	31,800	43,375	67,600	74,475
Net income	$ 67,937	$ 81,552	142,107	146,657
TransDigm Group
Supplemental Guarantor Information [Line Items]
EQUITY IN INCOME OF SUBSIDIARIES			(142,107)	(146,657)
INCOME BEFORE INCOME TAXES			142,107	146,657
Net income			142,107	146,657
TransDigm Inc.
Supplemental Guarantor Information [Line Items]
NET SALES			52,286	52,136
COST OF SALES			30,361	30,404
GROSS PROFIT			21,925	21,732
SELLING AND ADMINISTRATIVE EXPENSES			31,641	28,330
AMORTIZATION OF INTANGIBLE ASSETS			312	312
INCOME (LOSS) FROM OPERATIONS			(10,028)	(6,910)
INTEREST EXPENSE - Net			125,152	100,346
REFINANCING COSTS			30,281
EQUITY IN INCOME OF SUBSIDIARIES			(236,038)	(216,157)
INCOME BEFORE INCOME TAXES			70,577	108,901
INCOME TAX PROVISION (BENEFIT)			(71,530)	(37,756)
Net income			142,107	146,657
Subsidiary Guarantors
Supplemental Guarantor Information [Line Items]
NET SALES			789,907	692,146
COST OF SALES			331,306	286,659
GROSS PROFIT			458,601	405,487
SELLING AND ADMINISTRATIVE EXPENSES			70,430	58,395
AMORTIZATION OF INTANGIBLE ASSETS			19,084	20,792
INCOME (LOSS) FROM OPERATIONS			369,087	326,300
INTEREST EXPENSE - Net			1,243	244
INCOME BEFORE INCOME TAXES			367,844	326,056
INCOME TAX PROVISION (BENEFIT)			136,836	111,227
Net income			231,008	214,829
Non-Guarantor Subsidiaries
Supplemental Guarantor Information [Line Items]
NET SALES			57,361	35,029
COST OF SALES			39,693	26,653
GROSS PROFIT			17,668	8,376
SELLING AND ADMINISTRATIVE EXPENSES			8,553	4,599
AMORTIZATION OF INTANGIBLE ASSETS			879	674
INCOME (LOSS) FROM OPERATIONS			8,236	3,103
INTEREST EXPENSE - Net			575	771
INCOME BEFORE INCOME TAXES			7,661	2,332
INCOME TAX PROVISION (BENEFIT)			2,294	1,004
Net income			5,367	1,328
Elimination
Supplemental Guarantor Information [Line Items]
NET SALES			(3,527)	(3,369)
COST OF SALES			(3,190)	(3,369)
GROSS PROFIT			(337)
INCOME (LOSS) FROM OPERATIONS			(337)
EQUITY IN INCOME OF SUBSIDIARIES			378,145	362,814
INCOME BEFORE INCOME TAXES			(378,482)	(362,814)
Net income			$ (378,482)	$ (362,814)

Debt

6 Months Ended

Mar. 30, 2013

Debt

DEBT

The Company’s long-term debt consists of the following (in thousands):


	March 30, 2013		September 30, 2012
Term loans	$	2,194,500	$	2,019,125
Senior Subordinated Notes due 2018		1,600,000		1,600,000
Senior Subordinated Notes due 2020		550,000		—

		4,344,500		3,619,125
Less current portion		22,000		20,500

Long-term debt	$	4,322,500	$	3,598,625

Amendment No. 2 to 2010 (Revolving) Credit Facility - In accordance with the terms of the credit agreement dated December 6, 2010, as amended by the Amendment No.1, dated as of March 25, 2012 (the “2010 Credit Facility”), TransDigm Inc. entered into Amendment No. 2 to the 2010 Credit Facility on October 9, 2012. Amendment No. 2 to the 2010 Credit Facility provided for a modification to the restricted payment covenant to permit a special dividend in an amount not to exceed $850 million and a modification to the financial covenant ratios.

Amendment No. 2 to 2011 (Term Loan) Credit Facility - In accordance with the terms of the credit agreement, dated as of February 14, 2011, as amended by Amendment No. 1 and Incremental Term Loan Assumption Agreement, dated as of February 15, 2012 (the “2011 Credit Facility”), TransDigm Inc. entered into Amendment No. 2 and Incremental Term Loan Assumption Agreement to the 2011 Credit Facility (the “2012 Term Loan Credit Facility Amendment”) on October 9, 2012. The 2012 Term Loan Credit Facility Amendment provides for an additional term loan facility in the aggregate principal amount of $150 million. The additional term loan facility was fully drawn on October 15, 2012.

Amended and Restated Credit Facility - On February 28, 2013, TransDigm Inc. entered into an Amendment and Restatement Agreement (the “Amendment and Restatement Agreement”) in which TransDigm amended and restated its 2010 Credit Facility and 2011 Credit Facility. The Amendment and Restatement Agreement provides for a $2,200 million term loan facility (the “New Term Loan Facility”), which was fully drawn on February 28, 2013, and a $310 million revolving credit facility (the “Revolving Credit Facility” and together with the Term Loan Facility, the “2013 Credit Facility”).

The proceeds of the New Term Loan Facility were used to repay in full the outstanding term loans under the 2011 Credit Facility and the related transaction expenses associated therewith. The New Term Loan Facility consists of two tranches of term loans—tranche B term loans and tranche C term loans, and the Revolving Credit Facility consists of two tranches—revolving A commitments and revolving B commitments. The tranche B term loans consist of $500 million in the aggregate and the tranche C term loans consist of $1,700 million in the aggregate. The tranche B term loans mature on February 14, 2017 and the tranche C term loans mature on February 28, 2020. The Term Loan Facility requires quarterly principal payments of $5.5 million which began on March 28, 2013. The revolving A commitments consist of $32 million in the aggregate and the revolving B commitments consist of $278 million in the aggregate. The revolving A commitments mature on December 6, 2015 and the revolving B commitments mature on February 28, 2018. At March 30, 2013, the Company had $6.7 million letters of credit outstanding and $303.3 million of borrowings available under the 2013 Credit Facility.

Under the terms of the 2013 Credit Facility, TransDigm is entitled on one or more occasions, subject to the satisfaction of certain conditions, to request additional commitments under the Revolving Credit Facility or additional term loans in the aggregate principal amount of up to $500 million to the extent that existing or new lenders agree to provide such additional term loans. In addition, TransDigm is entitled to convert, subject to certain conditions, the revolving A commitments to revolving B commitments.

All of the indebtedness outstanding under the 2013 Credit Facility is guaranteed by TD Group and all of TransDigm’s current and future domestic restricted subsidiaries (other than immaterial subsidiaries). In addition, the obligations of TransDigm and the guarantors under the 2013 Credit Facility are secured ratably in accordance with each lender’s respective revolving and term loan commitments by a first priority security interest in substantially all of the existing and future property and assets, including inventory, equipment, general intangibles, intellectual property, investment property and other personal property (but excluding leasehold interests and certain other assets) of TransDigm and its existing and future domestic restricted subsidiaries (other than immaterial subsidiaries), and a first priority pledge of the capital stock of TransDigm and its subsidiaries (other than foreign subsidiaries and certain domestic subsidiaries, of which 65% of the voting capital stock is pledged).

The interest rates per annum applicable to the loans under the 2013 Credit Facility will be, at TransDigm’s option, equal to either an alternate base rate or an adjusted LIBO rate for one, two, three or six-month (or to the extent agreed to by each relevant lender, nine or twelve-month) interest periods chosen by TransDigm, in each case plus an applicable margin percentage. The adjusted LIBO rate is subject to a floor of .75%. At March 30, 2013 the applicable interest rate was 3.50% on the tranche B term loan and 3.75% on the tranche C term loan.

The term loan facility requires mandatory prepayments of principal based on certain percentages of Excess Cash Flow (as defined in the 2013 Credit Facility), commencing 90 days after the end of each fiscal year, commencing with the fiscal year ending September 30, 2014, subject to certain exceptions. In addition, subject to certain exceptions (including, with respect to asset sales, the reinvestment in productive assets), TransDigm will be required to prepay the loans outstanding under the term loan facility at 100% of the principal amount thereof, plus accrued and unpaid interest, with the net cash proceeds of certain asset sales and issuance or incurrence of certain indebtedness. In addition, if, prior to February 28, 2014, the principal amount of the term loans are (i) prepaid substantially concurrently with the incurrence by TD Group, TransDigm or any its subsidiaries of new bank loans that have an effective yield lower than the yield in effect on the term loans so prepaid or (ii) received by a lender due to a mandatory assignment following the failure of such lender to consent to an amendment of the 2013 Credit Facility that has the effect of reducing the effective interest rate with respect to the term loans, such prepayment or receipt shall be accompanied by a premium of 1.0%.

The 2013 Credit Facility contains certain covenants that limit the ability of TD Group, TransDigm and TransDigm’s restricted subsidiaries to, among other things: (i) incur or guarantee additional indebtedness or issue preferred stock; (ii) pay distributions on, redeem or repurchase capital stock or redeem or repurchase subordinated debt; (iii) make investments; (iv) sell assets; (v) enter into agreements that restrict distributions or other payments from restricted subsidiaries to TransDigm; (vi) incur or suffer to exist liens securing indebtedness; (vii) consolidate, merge or transfer all or substantially all of their assets; and (viii) engage in transactions with affiliates.

The Company recorded refinancing costs of $30.3 million during the thirteen week period ended March 30, 2013 representing debt issue costs expensed in conjunction with the refinancing of our 2010 Credit Facility and 2011 Credit Facility.

Issuance of Senior Subordinated Notes - On October 15, 2012 TransDigm Inc. issued $550 million in aggregate principal amount of its 5¹/₂% Senior Subordinated Notes due 2020 (the “2020 Notes”) at an issue price of 100% of the principal amount. The 2020 Notes bear interest at the rate of 5¹/₂% per annum, which accrues from October 15, 2012 and is payable semiannually in arrears on April 15 and October 15 of each year, commencing on April 15, 2013. The 2020 Notes mature on October 15, 2020, unless earlier redeemed or repurchased, and are subject to the terms and conditions as defined in the indenture governing the 2020 notes.

The 2020 Notes are subordinated to all of TransDigm’s existing and future senior debt, rank equally with all of its existing and future senior subordinated debt and rank senior to all of its future debt that is expressly subordinated to the 2020 Notes. The 2020 Notes are guaranteed on a senior subordinated unsecured basis by TD Group and its wholly-owned domestic subsidiaries named in the indenture. The guarantees of the 2020 Notes are subordinated to all of the guarantors’ existing and future senior debt, rank equally with all of their existing and future senior subordinated debt and rank senior to all of their future debt that is expressly subordinated to the guarantees of the 2020 Notes. The 2020 Notes are structurally subordinated to all of the liabilities of TD Group’s non-guarantor subsidiaries.

Special Cash Dividend - On October 15, 2012 the Company’s board of directors authorized and declared a special cash dividend of $12.85 on each outstanding share of common stock and cash dividend equivalent payments under its stock option plans. The special cash dividend amounting to approximately $664.3 million was paid in November 2012 and dividend equivalent payments amounting to approximately $35.4 million were paid in November and December 2012.

- 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 (Tables)

6 Months Ended

Mar. 30, 2013

Intangible Assets Subject to Amortization

Intangible assets subject to amortization consist of the following (in thousands):


	March 30, 2013						September 30, 2012
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
Technology	$	721,282	$	122,954	$	598,328	$	723,231	$	105,995	$	617,236
Order backlog		3,954		3,877		77		5,910		3,965		1,945
Other		43,272		7,645		35,627		43,343		6,528		36,815

Total	$	768,508	$	134,476	$	634,032	$	772,484	$	116,488	$	655,996

Intangible Assets Acquired

Intangible assets acquired during the twenty-six week period ended March 30, 2013 were as follows (in thousands):


	Cost		Amortization Period
Intangible assets not subject to amortization:
Goodwill	$	5,485
Trademarks and trade names		350

		5,835

Intangible assets subject to amortization:
Technology		1,200		20 years

		1,200

Total	$	7,035

Summary of Changes in Carrying Value of Goodwill

The following is a summary of changes in the carrying value of goodwill from September 30, 2012 through March 30, 2013 (in thousands):


Balance, September 30, 2012	$	3,035,502
Goodwill acquired during the year		5,485
Other		(807	)

Balance, March 30, 2013	$	3,040,180

Derivatives and Hedging Activities - Additional Information (Detail) $ in Millions	6 Months Ended
	Mar. 30, 2013 USD ($)
Derivative [Line Items]
Derivative loss to be recognized	$ 6.5
2013 Credit Facility
Derivative [Line Items]
Interest rate swap, notional amount	$ 353.0
Fixed rate of interest under interest rate swap	5.17%
Interest rate swap agreements description	2.17% plus the 3% margin percentage

Inventories (Tables)

6 Months Ended

Mar. 30, 2013

Inventories

Inventories consist of the following (in thousands):


	March 30, 2013			September 30, 2012
Raw materials and purchased component parts	$	226,475		$	203,809
Work-in-progress		101,008			102,645
Finished Goods		50,550			48,395

Total		378,033			354,849
Reserves for excess and obsolete inventory and LIFO		(37,858	)		(34,346	)

Inventories - net	$	340,175		$	320,503

Supplemental Condensed Consolidating Statement Of Cash Flows (Detail) - USD ($) $ in Thousands	6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Supplemental Guarantor Information [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$ 197,289	$ 164,962
Capital expenditures	(16,316)	(9,109)
Acquisition of business, net of cash acquired	(8,501)	(833,512)
Cash proceeds from sale of investment	10,500
Cash proceeds from working capital settlement	134
Net cash provided by (used in) investing activities	(14,183)	(842,621)
Excess tax benefits related to share-based payment arrangements	40,044	24,231
Proceeds from exercise of stock options	12,919	7,316
Dividends paid	(702,406)	(3,299)
Proceeds from 2013 credit facility - net	2,191,127
Treasury stock purchased		(846)
Repayment on 2013 credit facility	(5,500)
Proceeds from 2011 credit facility - net	147,360	484,713
Repayment on 2011 credit facility	(2,169,125)	(9,000)
Proceeds from senior subordinated notes due 2020 - net	542,000
Net cash provided by (used in) financing activities	56,419	503,115
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(25)	(158)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	239,500	(174,702)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	440,524	376,183
CASH AND CASH EQUIVALENTS, END OF PERIOD	680,024	201,481
TransDigm Group
Supplemental Guarantor Information [Line Items]
Intercompany activities	644,459	(14,545)
Excess tax benefits related to share-based payment arrangements	40,044	24,231
Proceeds from exercise of stock options	12,919	7,316
Dividends paid	(702,406)	(3,299)
Treasury stock purchased		(846)
Net cash provided by (used in) financing activities	(4,984)	12,857
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(4,984)	12,857
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	20,100	5,695
CASH AND CASH EQUIVALENTS, END OF PERIOD	15,116	18,552
TransDigm Inc.
Supplemental Guarantor Information [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(55,398)	(53,599)
Capital expenditures	(1,105)	(829)
Acquisition of business, net of cash acquired	(8,501)	(833,512)
Cash proceeds from sale of investment	10,500
Cash proceeds from working capital settlement	134
Net cash provided by (used in) investing activities	1,028	(834,341)
Intercompany activities	(408,158)	217,320
Proceeds from 2013 credit facility - net	2,191,127
Repayment on 2013 credit facility	(5,500)
Proceeds from 2011 credit facility - net	147,360	484,713
Repayment on 2011 credit facility	(2,169,125)	(9,000)
Proceeds from senior subordinated notes due 2020 - net	542,000
Net cash provided by (used in) financing activities	297,704	693,033
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	243,334	(194,907)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	406,891	360,074
CASH AND CASH EQUIVALENTS, END OF PERIOD	650,225	165,167
Subsidiary Guarantors
Supplemental Guarantor Information [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	240,872	215,749
Capital expenditures	(14,308)	(8,115)
Net cash provided by (used in) investing activities	(14,308)	(8,115)
Intercompany activities	(226,417)	(202,440)
Net cash provided by (used in) financing activities	(226,417)	(202,440)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	147	5,194
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	4,494	2,115
CASH AND CASH EQUIVALENTS, END OF PERIOD	4,641	7,309
Non-Guarantor Subsidiaries
Supplemental Guarantor Information [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	4,885	2,116
Capital expenditures	(903)	(165)
Net cash provided by (used in) investing activities	(903)	(165)
Intercompany activities	(2,954)	361
Net cash provided by (used in) financing activities	(2,954)	361
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(25)	(158)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,003	2,154
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	9,039	8,299
CASH AND CASH EQUIVALENTS, END OF PERIOD	10,042	10,453
Elimination
Supplemental Guarantor Information [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	6,930	696
Intercompany activities	(6,930)	(696)
Net cash provided by (used in) financing activities	$ (6,930)	$ (696)

Supplemental Guarantor Information - Additional Information (Detail)	6 Months Ended
	Mar. 30, 2013	Sep. 30, 2012
7 3/4% Senior Subordinated Notes due 2018
Supplemental Guarantor Information [Line Items]
Interest rate of senior subordinated debt	7.75%
Senior subordinate note, due date	2018
5 1/2% Senior Subordinated Notes, Due 2020
Supplemental Guarantor Information [Line Items]
Interest rate of senior subordinated debt	5.50%
Senior subordinate note, due date	2020	2020

Derivatives and Hedging Activities

6 Months Ended

Mar. 30, 2013

Derivatives and Hedging Activities

11.

DERIVATIVES AND HEDGING ACTIVITIES

The Company is exposed to, among other things, the impact of changes in interest rates in the normal course of business. The Company’s risk management program is designed to manage the exposure and volatility arising from these risks, and utilizes derivative financial instruments to offset a portion of these risks. The Company uses derivative financial instruments only to the extent necessary to hedge identified business risks and does not enter into such transactions for trading purposes. The Company generally does not require collateral or other security with counterparties to these financial instruments and is therefore subject to credit risk in the event of nonperformance; however, the Company monitors credit risk and currently does not anticipate nonperformance by other parties.

At March 30, 2013, three forward-starting interest rate swap agreements were in place to swap variable rates on the 2013 Credit Facility for a fixed rate based on an aggregate notional amount of $353 million. These interest rate swap agreements converted the variable interest rate on the aggregate notional amount of the 2013 Credit Facility to a fixed rate of 5.17% (2.17% plus the 3% margin percentage) through June 30, 2015.

Interest rate swap agreements are used to manage interest rate risk associated with floating-rate borrowings under our 2013 Credit Facility. The interest rate swap agreements utilized by the Company effectively modify the Company’s exposure to interest rate risk by converting a portion of the Company’s floating-rate debt to a fixed rate basis through the expiration date of the interest rate swap agreements, thereby reducing the impact of interest rate changes on future interest expense. These agreements involve the receipt of floating rate amounts in exchange for fixed rate interest payments over the term of the agreements without an exchange of the underlying principal amount. Prior to February 28, 2013, these derivative instruments qualified as effective cash flow hedges under GAAP. For these cash flow hedges, the effective portion of the gain or loss from the financial instruments was initially reported as a component of accumulated other comprehensive income (loss) in stockholders’ equity and subsequently reclassified into earnings in the same line as the hedged item in the same period or periods during which the hedged item affected earnings.

In conjunction with the refinancing of the 2011 Credit Facility, the Company no longer designated the interest rate swap agreements as cash flow hedges for accounting purposes. Accordingly, amounts previously recorded as a component of accumulated other comprehensive loss in stockholder’s equity will be amortized into earnings over the remaining period of the swap agreements. The net after-tax loss included in accumulated other comprehensive loss to be reclassified into interest expense over the remaining term of the swap agreement was $6.5 million at March 30, 2013.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624177-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708775-113959

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80748-113994

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41635-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708773-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624181-113959

Reference 20: 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.(n))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-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 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-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 Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Mar. 30, 2013	Sep. 30, 2012	Mar. 31, 2012	Sep. 30, 2011
Supplemental Guarantor Information [Line Items]
Cash and cash equivalents	$ 680,024	$ 440,524	$ 201,481	$ 376,183
Trade accounts receivable - Net	243,072	235,783
Inventories - Net	340,175	320,503
Deferred income taxes	23,632	29,134
Prepaid expenses and other	40,755	24,587
Total current assets	1,327,658	1,050,531
PROPERTY, PLANT AND EQUIPMENT - Net	175,442	172,737
GOODWILL	3,040,180	3,035,502
TRADEMARKS AND TRADE NAMES	461,477	467,614
OTHER INTANGIBLE ASSETS - Net	634,032	655,996
DEBT ISSUE COSTS - Net	44,975	62,190
OTHER	10,328	15,047
TOTAL ASSETS	5,694,092	5,459,617
Current portion of long-term debt	22,000	20,500
Accounts payable	73,696	74,178
Accrued liabilities	163,565	139,237
Total current liabilities	259,261	233,915
LONG-TERM DEBT	4,322,500	3,598,625
DEFERRED INCOME TAXES	361,288	356,896
OTHER NON-CURRENT LIABILITIES	65,674	51,347
Total liabilities	5,008,723	4,240,783
STOCKHOLDERS' EQUITY	685,369	1,218,834
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,694,092	5,459,617
TransDigm Group
Supplemental Guarantor Information [Line Items]
Cash and cash equivalents	15,116	20,100	18,552	5,695
Total current assets	15,116	20,100
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	670,253	1,198,734
TOTAL ASSETS	685,369	1,218,834
STOCKHOLDERS' EQUITY	685,369	1,218,834
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	685,369	1,218,834
TransDigm Inc.
Supplemental Guarantor Information [Line Items]
Cash and cash equivalents	650,225	406,891	165,167	360,074
Trade accounts receivable - Net	14,750	12,261
Inventories - Net	27,152	23,410
Deferred income taxes	23,632	29,134
Prepaid expenses and other	29,148	9,585
Total current assets	744,907	481,281
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	4,737,253	4,720,602
PROPERTY, PLANT AND EQUIPMENT - Net	15,616	15,685
GOODWILL	64,462	85,680
TRADEMARKS AND TRADE NAMES	19,377	19,377
OTHER INTANGIBLE ASSETS - Net	7,836	8,151
DEBT ISSUE COSTS - Net	44,975	62,190
OTHER	2,714	2,750
TOTAL ASSETS	5,637,140	5,395,716
Current portion of long-term debt	22,000	20,500
Accounts payable	10,070	10,068
Accrued liabilities	94,491	68,808
Total current liabilities	126,561	99,376
LONG-TERM DEBT	4,322,500	3,598,625
DEFERRED INCOME TAXES	361,288	356,896
OTHER NON-CURRENT LIABILITIES	38,535	24,083
Total liabilities	4,848,884	4,078,980
STOCKHOLDERS' EQUITY	788,256	1,316,736
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,637,140	5,395,716
Subsidiary Guarantors
Supplemental Guarantor Information [Line Items]
Cash and cash equivalents	4,641	4,494	7,309	2,115
Trade accounts receivable - Net	211,755	207,537
Inventories - Net	286,846	272,180
Prepaid expenses and other	8,104	12,626
Total current assets	511,346	496,837
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	2,233,626	2,055,938
PROPERTY, PLANT AND EQUIPMENT - Net	146,698	144,177
GOODWILL	2,900,328	2,872,483
TRADEMARKS AND TRADE NAMES	411,656	416,490
OTHER INTANGIBLE ASSETS - Net	594,757	614,225
OTHER	7,204	(27,249)
TOTAL ASSETS	6,805,615	6,572,901
Accounts payable	53,897	54,054
Accrued liabilities	61,076	64,250
Total current liabilities	114,973	118,304
OTHER NON-CURRENT LIABILITIES	25,833	26,480
Total liabilities	140,806	144,784
STOCKHOLDERS' EQUITY	6,664,809	6,428,117
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	6,805,615	6,572,901
Non-Guarantor Subsidiaries
Supplemental Guarantor Information [Line Items]
Cash and cash equivalents	10,042	9,039	$ 10,453	$ 8,299
Trade accounts receivable - Net	17,442	17,486
Inventories - Net	27,000	25,397
Prepaid expenses and other	3,503	2,376
Total current assets	57,987	54,298
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	84,905	43,745
PROPERTY, PLANT AND EQUIPMENT - Net	13,128	12,875
GOODWILL	75,390	77,339
TRADEMARKS AND TRADE NAMES	30,444	31,747
OTHER INTANGIBLE ASSETS - Net	31,439	33,620
OTHER	407	39,546
TOTAL ASSETS	293,700	293,170
Accounts payable	10,611	11,553
Accrued liabilities	7,998	6,179
Total current liabilities	18,609	17,732
OTHER NON-CURRENT LIABILITIES	1,306	784
Total liabilities	19,915	18,516
STOCKHOLDERS' EQUITY	273,785	274,654
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	293,700	293,170
Elimination
Supplemental Guarantor Information [Line Items]
Trade accounts receivable - Net	(875)	(1,501)
Inventories - Net	(823)	(484)
Total current assets	(1,698)	(1,985)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(7,726,037)	(8,019,019)
OTHER	3
TOTAL ASSETS	(7,727,732)	(8,021,004)
Accounts payable	(882)	(1,497)
Total current liabilities	(882)	(1,497)
Total liabilities	(882)	(1,497)
STOCKHOLDERS' EQUITY	(7,726,850)	(8,019,507)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ (7,727,732)	$ (8,021,004)

Inventories

6 Months Ended

Mar. 30, 2013

Inventories

6.	INVENTORIES

Inventories are stated at the lower of cost or market. Cost of inventories is determined by the average cost and the first-in, first-out (FIFO) methods for all locations except CEF Industries LLC, which determines the cost of inventories using the last-in, first-out (LIFO) method. Approximately 6% of the inventory was valued under the LIFO method at March 30, 2013.

Inventories consist of the following (in thousands):


	March 30, 2013			September 30, 2012
Raw materials and purchased component parts	$	226,475		$	203,809
Work-in-progress		101,008			102,645
Finished Goods		50,550			48,395

Total		378,033			354,849
Reserves for excess and obsolete inventory and LIFO		(37,858	)		(34,346	)

Inventories - net	$	340,175		$	320,503

Acquisitions (Tables)

6 Months Ended

Mar. 30, 2013

Purchase Price Allocation Estimated Fair Values of Assets Acquired Liabilities Assumed

The following table summarizes the purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed at the transaction date (in thousands).


Assets acquired:
Current assets, excluding cash acquired	$	122,694
Property, plant and equipment		20,787
Intangible assets		270,500
Goodwill		396,823
Other		15,614

Total assets acquired	$	826,418

Liabilities assumed:
Current liabilities	$	24,979
Deferred income taxes - long term		48,626
Other noncurrent liabilities		3,082

Total liabilities assumed	$	76,687

Net assets acquired	$	749,731

Intangible Assets

6 Months Ended

Mar. 30, 2013

Intangible Assets

7.	INTANGIBLE ASSETS

Intangible assets subject to amortization consist of the following (in thousands):


	March 30, 2013						September 30, 2012
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
Technology	$	721,282	$	122,954	$	598,328	$	723,231	$	105,995	$	617,236
Order backlog		3,954		3,877		77		5,910		3,965		1,945
Other		43,272		7,645		35,627		43,343		6,528		36,815

Total	$	768,508	$	134,476	$	634,032	$	772,484	$	116,488	$	655,996

Intangible assets acquired during the twenty-six week period ended March 30, 2013 were as follows (in thousands):


	Cost		Amortization Period
Intangible assets not subject to amortization:
Goodwill	$	5,485
Trademarks and trade names		350

		5,835

Intangible assets subject to amortization:
Technology		1,200		20 years

		1,200

Total	$	7,035

The aggregate amortization expense on identifiable intangible assets for the twenty-six week periods ended March 30, 2013 and March 31, 2012 was approximately $20.4 million and $21.9 million, respectively. The estimated amortization expense for fiscal 2013 is $38.2 million and $36.1 million for each of the five succeeding years 2014 through 2018.

The following is a summary of changes in the carrying value of goodwill from September 30, 2012 through March 30, 2013 (in thousands):


Balance, September 30, 2012	$	3,035,502
Goodwill acquired during the year		5,485
Other		(807	)

Balance, March 30, 2013	$	3,040,180

Long-Term Debt (Parenthetical) (Detail)	Mar. 30, 2013	Sep. 30, 2012
7 3/4% Senior Subordinated Notes, Due 2018
Debt Instrument [Line Items]
Debt instrument, maturity date	2018	2018
5 1/2% Senior Subordinated Notes, Due 2020
Debt Instrument [Line Items]
Debt instrument, maturity date	2020	2020

Intangible Assets Subjects to Amortization (Detail) - USD ($) $ in Thousands	Mar. 30, 2013	Sep. 30, 2012
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 768,508	$ 772,484
Accumulated Amortization	134,476	116,488
Net	634,032	655,996
Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	721,282	723,231
Accumulated Amortization	122,954	105,995
Net	598,328	617,236
Order backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,954	5,910
Accumulated Amortization	3,877	3,965
Net	77	1,945
Other intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	43,272	43,343
Accumulated Amortization	7,645	6,528
Net	$ 35,627	$ 36,815

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012	Mar. 30, 2013	Mar. 31, 2012	Sep. 30, 2012
Income Tax Contingency [Line Items]
Effective income tax rate	31.90%	34.70%	32.20%	33.70%
Unrecognized tax benefit	$ 7.1		$ 7.1		$ 6.9
Effect of unrecognized tax benefits on effective tax rate	$ 6.5		$ 6.5		$ 6.3

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 30, 2013	Apr. 27, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Trading Symbol	TDG
Entity Registrant Name	TRANSDIGM GROUP INC
Entity Central Index Key	0001260221
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		52,399,132

Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012	Mar. 30, 2013	Mar. 31, 2012
Numerator for earnings per share:
Net income	$ 67,937	$ 81,552	$ 142,107	$ 146,657
Less dividends paid on participating securities			(35,640)
Net income applicable to common stock - basic and diluted	$ 67,937	$ 81,552	$ 103,977	$ 143,358
Denominator for basic and diluted earnings per share under the two-class method:
Weighted average common shares outstanding	52,204	50,800	52,001	50,615
Vested options deemed participating securities	2,249	3,082	2,452	3,267
Total shares for basic and diluted earnings per share	54,453	53,882	54,453	53,882
Basic and diluted earnings per share	$ 1.25	$ 1.51	$ 1.91	$ 2.66
Participating Securities
Numerator for earnings per share:
Less dividends paid on participating securities			$ (38,130)	$ (3,299)

Supplemental Guarantor Information

6 Months Ended

Mar. 30, 2013

Supplemental Guarantor Information

13.

SUPPLEMENTAL GUARANTOR INFORMATION

TransDigm’s 7³/₄% Senior Subordinated Notes due 2018 and 5¹/₂% Senior Subordinated Notes due 2020 are jointly and severally guaranteed, on a senior subordinated basis, by TD Group and TransDigm Inc.’s 100% owned Domestic Restricted Subsidiaries, as defined in the indentures. The following supplemental condensed consolidating financial information presents, in separate columns, the balance sheets of the Company as of March 30, 2013 and September 30, 2012 and its statements of income and cash flows for the twenty-six week periods ended March 30, 2013 and March 31, 2012 for (i) TransDigm Group on a parent only basis with its investment in subsidiaries recorded under the equity method, (ii) TransDigm Inc. including its directly owned operations and non-operating entities, (iii) the Subsidiary Guarantors on a combined basis, (iv) Non-Guarantor Subsidiaries and (v) the Company on a consolidated basis.

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF MARCH 30, 2013


	TransDigm Group		TransDigm Inc.		Subsidiary Guarantors		Non-Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	15,116	$	650,225	$	4,641	$	10,042	$	—		$	680,024
Trade accounts receivable - Net		—		14,750		211,755		17,442		(875	)		243,072
Inventories - Net		—		27,152		286,846		27,000		(823	)		340,175
Deferred income taxes		—		23,632		—		—		—			23,632
Prepaid expenses and other		—		29,148		8,104		3,503		—			40,755

Total current assets		15,116		744,907		511,346		57,987		(1,698	)		1,327,658

INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES		670,253		4,737,253		2,233,626		84,905		(7,726,037	)		—
PROPERTY, PLANT AND EQUIPMENT - Net		—		15,616		146,698		13,128		—			175,442
GOODWILL		—		64,462		2,900,328		75,390		—			3,040,180
TRADEMARKS AND TRADE NAMES		—		19,377		411,656		30,444		—			461,477
OTHER INTANGIBLE ASSETS - Net		—		7,836		594,757		31,439		—			634,032
DEBT ISSUE COSTS - Net		—		44,975		—		—		—			44,975
OTHER		—		2,714		7,204		407		3			10,328

TOTAL ASSETS	$	685,369	$	5,637,140	$	6,805,615	$	293,700	$	(7,727,732	)	$	5,694,092


LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—	$	22,000	$	—	$	—	$	—		$	22,000
Accounts payable		—		10,070		53,897		10,611		(882	)		73,696
Accrued liabilities		—		94,491		61,076		7,998		—			163,565

Total current liabilities		—		126,561		114,973		18,609		(882	)		259,261

LONG-TERM DEBT		—		4,322,500		—		—		—			4,322,500
DEFERRED INCOME TAXES		—		361,288		—		—		—			361,288
OTHER NON-CURRENT LIABILITIES		—		38,535		25,833		1,306		—			65,674

Total liabilities		—		4,848,884		140,806		19,915		(882	)		5,008,723

STOCKHOLDERS’ EQUITY		685,369		788,256		6,664,809		273,785		(7,726,850	)		685,369

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	685,369	$	5,637,140	$	6,805,615	$	293,700	$	(7,727,732	)		$5,694,092

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF SEPTEMBER 30, 2012


	TransDigm Group		TransDigm Inc.		Subsidiary Guarantors			Non-Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	20,100	$	406,891	$	4,494		$	9,039	$	—		$	440,524
Trade accounts receivable - Net		—		12,261		207,537			17,486		(1,501	)		235,783
Inventories - Net		—		23,410		272,180			25,397		(484	)		320,503
Deferred income taxes		—		29,134		—			—		—			29,134
Prepaid expenses and other		—		9,585		12,626			2,376		—			24,587

Total current assets		20,100		481,281		496,837			54,298		(1,985	)		1,050,531

INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES		1,198,734		4,720,602		2,055,938			43,745		(8,019,019	)		—
PROPERTY, PLANT AND EQUIPMENT - Net		—		15,685		144,177			12,875		—			172,737
GOODWILL		—		85,680		2,872,483			77,339		—			3,035,502
TRADEMARKS AND TRADE NAMES		—		19,377		416,490			31,747		—			467,614
OTHER INTANGIBLE ASSETS - Net		—		8,151		614,225			33,620		—			655,996
DEBT ISSUE COSTS - Net		—		62,190		—			—		—			62,190
OTHER		—		2,750		(27,249	)		39,546		—			15,047

TOTAL ASSETS	$	1,218,834	$	5,395,716	$	6,572,901		$	293,170	$	(8,021,004	)	$	5,459,617


LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—	$	20,500	$	—		$	—	$	—		$	20,500
Accounts payable		—		10,068		54,054			11,553		(1,497	)		74,178
Accrued liabilities		—		68,808		64,250			6,179		—			139,237

Total current liabilities		—		99,376		118,304			17,732		(1,497	)		233,915
LONG-TERM DEBT		—		3,598,625		—			—		—			3,598,625
DEFERRED INCOME TAXES		—		356,896		—			—		—			356,896
OTHER NON-CURRENT LIABILITIES		—		24,083		26,480			784		—			51,347

Total liabilities		—		4,078,980		144,784			18,516		(1,497	)		4,240,783

STOCKHOLDERS’ EQUITY		1,218,834		1,316,736		6,428,117			274,654		(8,019,507	)		1,218,834

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	1,218,834	$	5,395,716	$	6,572,901		$	293,170	$	(8,021,004	)	$	5,459,617

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2013

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors		Non-Guarantor Subsidiaries		Eliminations			Total Consolidated

NET SALES	$	—		$	52,286		$	789,907	$	57,361	$	(3,527	)	$	896,027

COST OF SALES		—			30,361			331,306		39,693		(3,190	)		398,170


GROSS PROFIT		—			21,925			458,601		17,668		(337	)		497,857

SELLING AND ADMINISTRATIVE EXPENSES		—			31,641			70,430		8,553		—			110,624
AMORTIZATION OF INTANGIBLE ASSETS		—			312			19,084		879		—			20,275


INCOME (LOSS) FROM OPERATIONS		—			(10,028	)		369,087		8,236		(337	)		366,958
INTEREST EXPENSE - Net		—			125,152			1,243		575		—			126,970
REFINANCING COSTS		—			30,281			—		—		—			30,281
EQUITY IN INCOME OF SUBSIDIARIES		(142,107	)		(236,038	)		—		—		378,145			—


INCOME BEFORE INCOME TAXES		142,107			70,577			367,844		7,661		(378,482	)		209,707

INCOME TAX PROVISION (BENEFIT)		—			(71,530	)		136,836		2,294		—			67,600


NET INCOME	$	142,107		$	142,107		$	231,008	$	5,367	$	(378,482	)	$	142,107

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 31, 2012

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors		Non-Guarantor Subsidiaries		Eliminations			Total Consolidated

NET SALES	$	—		$	52,136		$	692,146	$	35,029	$	(3,369	)	$	775,942

COST OF SALES		—			30,404			286,659		26,653		(3,369	)		340,347


GROSS PROFIT		—			21,732			405,487		8,376		—			435,595

SELLING AND ADMINISTRATIVE EXPENSES		—			28,330			58,395		4,599		—			91,324
AMORTIZATION OF INTANGIBLE ASSETS		—			312			20,792		674		—			21,778


INCOME (LOSS) FROM OPERATIONS		—			(6,910	)		326,300		3,103		—			322,493
INTEREST EXPENSE - Net		—			100,346			244		771		—			101,361
EQUITY IN INCOME OF SUBSIDIARIES		(146,657	)		(216,157	)		—		—		362,814			—


INCOME BEFORE INCOME TAXES		146,657			108,901			326,056		2,332		(362,814	)		221,132

INCOME TAX PROVISION (BENEFIT)		—			(37,756	)		111,227		1,004		—			74,475


NET INCOME	$	146,657		$	146,657		$	214,829	$	1,328	$	(362,814	)	$	146,657

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2013

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES	$	—		$	(55,398	)	$	240,872		$	4,885		$	6,930		$	197,289

INVESTING ACTIVITIES:
Capital expenditures		—			(1,105	)		(14,308	)		(903	)		—			(16,316	)
Acquisition of business, net of cash acquired					(8,501	)		—			—			—			(8,501	)
Cash proceeds from sale of investment		—			10,500			—			—			—			10,500
Cash proceeds from working capital settlement		—			134			—			—			—			134

Net cash provided by (used in) investing activities		—			1,028			(14,308	)		(903	)		—			(14,183	)


FINANCING ACTIVITIES:
Intercompany activities		644,459			(408,158	)		(226,417	)		(2,954	)		(6,930	)		—
Excess tax benefits related to share-based payment arrangements		40,044			—			—			—			—			40,044
Proceeds from exercise of stock options		12,919			—			—			—			—			12,919
Dividends paid		(702,406	)		—			—			—			—			(702,406	)
Proceeds from 2013 credit facility - net		—			2,191,127			—			—			—			2,191,127
Repayment on 2013 credit facility		—			(5,500	)		—			—			—			(5,500	)
Proceeds from 2011 credit facility - net		—			147,360			—			—			—			147,360
Repayment on 2011 credit facility		—			(2,169,125	)		—			—			—			(2,169,125	)
Proceeds from senior subordinated notes due 2020 - net		—			542,000			—			—			—			542,000

Net cash provided by (used in) financing activities		(4,984	)		297,704			(226,417	)		(2,954	)		(6,930	)		56,419


EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS		—			—			—			(25	)		—			(25	)


INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(4,984	)		243,334			147			1,003			—			239,500

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		20,100			406,891			4,494			9,039			—			440,524


CASH AND CASH EQUIVALENTS, END OF PERIOD	$	15,116		$	650,225		$	4,641		$	10,042		$	—		$	680,024

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 31, 2012

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES	$	—		$	(53,599	)	$	215,749		$	2,116		$	696		$	164,962

INVESTING ACTIVITIES:
Capital expenditures		—			(829	)		(8,115	)		(165	)		—			(9,109	)
Acquisition of businesses, net of cash acquired		—			(833,512	)		—			—			—			(833,512	)

Net cash used in investing activities		—			(834,341	)		(8,115	)		(165	)		—			(842,621	)


FINANCING ACTIVITIES:
Intercompany activities		(14,545	)		217,320			(202,440	)		361			(696	)		—
Excess tax benefits related to share-based payment arrangements		24,231			—			—			—			—			24,231
Proceeds from exercise of stock options		7,316			—			—			—			—			7,316
Dividends paid		(3,299	)		—			—			—			—			(3,299	)
Treasury stock purchased		(846	)		—			—			—			—			(846	)
Proceeds from 2011 credit facility-net		—			484,713			—			—			—			484,713
Repayment on 2011 credit facility		—			(9,000	)		—			—			—			(9,000	)

Net cash provided by (used in) financing activities		12,857			693,033			(202,440	)		361			(696	)		503,115


EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS		—			—			—			(158	)		—			(158	)


INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		12,857			(194,907	)		5,194			2,154			—			(174,702	)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		5,695			360,074			2,115			8,299			—			376,183


CASH AND CASH EQUIVALENTS, END OF PERIOD	$	18,552		$	165,167		$	7,309		$	10,453		$	—		$	201,481

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 30, 2013	Sep. 30, 2012
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	224,400,000	224,400,000
Common stock, shares issued	52,901,288	52,157,225
Treasury stock, shares	505,400	505,400

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
OPERATING ACTIVITIES:
Net income	$ 142,107	$ 146,657
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	13,407	11,154
Amortization of intangible assets	20,366	21,875
Amortization of debt issue costs	6,966	5,741
REFINANCING COSTS	30,281
Non-cash equity compensation	14,262	8,535
Excess tax benefits related to share-based payment arrangements	(40,044)	(24,231)
Deferred income taxes	5,482	(3,470)
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	(6,344)	(9,193)
Inventories	(18,226)	(772)
Income taxes receivable/payable	25,183	4,482
Other assets	2,776	1,889
Accounts payable	(1,825)	(4,092)
Accrued and other liabilities	2,898	6,387
Net cash provided by operating activities	197,289	164,962
INVESTING ACTIVITIES:
Capital expenditures	(16,316)	(9,109)
Acquisition of businesses, net of cash acquired	(8,501)	(833,512)
Cash proceeds from sale of investment	10,500
Cash proceeds from working capital settlement	134
Net cash used in investing activities	(14,183)	(842,621)
FINANCING ACTIVITIES:
Excess tax benefits related to share-based payment arrangements	40,044	24,231
Proceeds from exercise of stock options	12,919	7,316
Dividends paid	(702,406)	(3,299)
Treasury stock purchased		(846)
Proceeds from 2013 credit facility - net	2,191,127
Repayment on 2013 credit facility	(5,500)
Proceeds from 2011 credit facility - net	147,360	484,713
Repayment on 2011 credit facility	(2,169,125)	(9,000)
Proceeds from senior subordinated notes due 2020 - net	542,000
Net cash provided by (used in) financing activities	56,419	503,115
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(25)	(158)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	239,500	(174,702)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	440,524	376,183
CASH AND CASH EQUIVALENTS, END OF PERIOD	680,024	201,481
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	108,390	93,884
Cash paid during the period for income taxes	$ 37,124	$ 57,780

Long-Term Debt (Detail) - USD ($) $ in Thousands	Mar. 30, 2013	Sep. 30, 2012
Debt Instrument [Line Items]
Total debt outstanding	$ 4,344,500	$ 3,619,125
Less current portion	22,000	20,500
LONG-TERM DEBT	4,322,500	3,598,625
Term Loans
Debt Instrument [Line Items]
Debt instrument, outstanding	2,194,500	2,019,125
7 3/4% Senior Subordinated Notes, Due 2018
Debt Instrument [Line Items]
Debt instrument, outstanding	1,600,000	$ 1,600,000
5 1/2% Senior Subordinated Notes, Due 2020
Debt Instrument [Line Items]
Debt instrument, outstanding	$ 550,000

Debt (Tables)

6 Months Ended

Mar. 30, 2013

Long-Term Debt

The Company’s long-term debt consists of the following (in thousands):


	March 30, 2013		September 30, 2012
Term loans	$	2,194,500	$	2,019,125
Senior Subordinated Notes due 2018		1,600,000		1,600,000
Senior Subordinated Notes due 2020		550,000		—

		4,344,500		3,619,125
Less current portion		22,000		20,500

Long-term debt	$	4,322,500	$	3,598,625

Inventories (Detail) - USD ($) $ in Thousands	Mar. 30, 2013	Sep. 30, 2012
Schedule of Inventory [Line Items]
Raw materials and purchased component parts	$ 226,475	$ 203,809
Work-in-progress	101,008	102,645
Finished Goods	50,550	48,395
Total	378,033	354,849
Reserves for excess and obsolete inventory and LIFO	(37,858)	(34,346)
Inventories - net	$ 340,175	$ 320,503

Fair Value Measurements

6 Months Ended

Mar. 30, 2013

Fair Value Measurements

10.

FAIR VALUE MEASUREMENTS

The following tables present our assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs (other than quoted prices) that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

The following summarizes the carrying amounts and fair values of financial instruments (in thousands):


			March 30, 2013				September 30, 2012
	Level		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents		1	$	680,024	$	680,024	$	440,524	$	440,524
Liabilities:
Interest rate swap agreements ⁽¹⁾		2		9,000		9,000		9,800		9,800
Long-term debt:
Term loans		2		2,194,500		2,217,000		2,019,125		2,037,000
7 ³/₄% Senior Subordinated Notes due 2018		1		1,600,000		1,752,000		1,600,000		1,696,000
5 ¹/₂% Senior Subordinated Notes due 2020		1		550,000		572,000		—		—

(1)	Included in Accrued liabilities on the Condensed Consolidated Balance Sheet.

Interest rate swaps were measured at fair value using quoted market prices for the swap interest rate indexes over the term of the swap discounted to present value versus the fixed rate of the contract. The estimated fair value of the Company’s term loans was based on information provided by the agent under the Company’s senior secured credit facility. The estimated fair values of the Company’s 7³/₄% Senior Subordinated Notes due 2018 and 5¹/₂% Senior Subordinated Notes due 2020 were based upon quoted market prices.

- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258

Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-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 157
-Paragraph 6
-Footnote 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-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

Fair Value Measurements (Tables)

6 Months Ended

Mar. 30, 2013

Carrying Amounts and Fair Values of Financial Instruments

The following summarizes the carrying amounts and fair values of financial instruments (in thousands):


			March 30, 2013				September 30, 2012
	Level		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents		1	$	680,024	$	680,024	$	440,524	$	440,524
Liabilities:
Interest rate swap agreements ⁽¹⁾		2		9,000		9,000		9,800		9,800
Long-term debt:
Term loans		2		2,194,500		2,217,000		2,019,125		2,037,000
7 ³/₄% Senior Subordinated Notes due 2018		1		1,600,000		1,752,000		1,600,000		1,696,000
5 ¹/₂% Senior Subordinated Notes due 2020		1		550,000		572,000		—		—

(1)	Included in Accrued liabilities on the Condensed Consolidated Balance Sheet.

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-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 159
-Paragraph 19
-Subparagraph a, b, c(1), d(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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-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 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-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 159
-Paragraph 18
-Subparagraph c(2), d, e, 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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), 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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-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

6 Months Ended

Mar. 30, 2013

Income Taxes

9.	INCOME TAXES

At the end of each reporting period, TD Group makes an estimate of its annual effective income tax rate. The estimate used in the year-to-date period may change in subsequent periods. During the thirteen week periods ended March 30, 2013 and March 31, 2012, the effective income tax rate was 31.9% and 34.7%, respectively. The lower effective tax rate for the thirteen week period ended March 30, 2013 was primarily due to the retroactive reinstatement of the research and development tax credit and an increased benefit from the domestic manufacturing deduction. During the twenty-six week periods ended March 30, 2013 and March 31, 2012, the effective income tax rate was 32.2% and 33.7%, respectively. The lower effective tax rate for the twenty-six week period ended March 30, 2013 was primarily due to the factors referred to above.

The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction, various state and local jurisdictions as well as foreign jurisdictions located in Belgium, China, France, Malaysia, Mexico, Singapore, Sri Lanka and the United Kingdom. The Company is no longer subject to U.S. federal examinations for years before fiscal 2011. AmSafe is subject to U.S. federal examinations for the 2008, 2009, 2010 and 2011 years. In addition, the Company is subject to state income tax examinations for fiscal years 2009 and later.

At March 30, 2013 and September 30, 2012, TD Group had $7.1 million and $6.9 million in unrecognized tax benefits, the recognition of which would have an effect of approximately $6.5 million and $6.3 million on the effective tax rate at March 30, 2013 and September 30, 2012, respectively. The Company does not believe that the tax positions that comprise the unrecognized tax benefit amount will change significantly over the next 12 months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense.

- 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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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

Earnings Per Share (Two-Class Method) (Tables)

6 Months Ended

Mar. 30, 2013

Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data):


	Thirteen Week Periods Ended				Twenty-Six Week Periods Ended
	March 30, 2013		March 31, 2012		March 30, 2013			March 31, 2012
Numerator for earnings per share:
Net income	$	67,937	$	81,552	$	142,107		$	146,657
Less dividends paid on participating securities		—		—		(38,130	)		(3,299	)

Net income applicable to common stock - basic and diluted	$	67,937	$	81,552	$	103,977		$	143,358


Denominator for basic and diluted earnings per share under the two-class method:
Weighted average common shares outstanding		52,204		50,800		52,001			50,615
Vested options deemed participating securities		2,249		3,082		2,452			3,267


Total shares for basic and diluted earnings per share		54,453		53,882		54,453			53,882


Basic and diluted earnings per share	$	1.25	$	1.51	$	1.91		$	2.66

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 30, 2013	Dec. 29, 2012	Mar. 31, 2012	Mar. 30, 2013	Mar. 31, 2012
NET SALES	$ 465,609		$ 423,469	$ 896,027	$ 775,942
COST OF SALES	206,299		187,429	398,170	340,347
GROSS PROFIT	259,310		236,040	497,857	435,595
SELLING AND ADMINISTRATIVE EXPENSES	55,463		49,474	110,624	91,324
AMORTIZATION OF INTANGIBLE ASSETS	9,735		9,339	20,275	21,778
INCOME FROM OPERATIONS	194,112		177,227	366,958	322,493
INTEREST EXPENSE - Net	64,094		52,300	126,970	101,361
REFINANCING COSTS	30,281			30,281
INCOME BEFORE INCOME TAXES	99,737		124,927	209,707	221,132
INCOME TAX PROVISION	31,800		43,375	67,600	74,475
NET INCOME	67,937		81,552	142,107	146,657
NET INCOME APPLICABLE TO COMMON STOCK	$ 67,937		$ 81,552	$ 103,977	$ 143,358
Net earnings per share - see Note 5:
Basic and diluted	$ 1.25		$ 1.51	$ 1.91	$ 2.66
Cash dividends paid per common share		$ 12.85		$ 12.85
Weighted-average shares outstanding:
Basic and diluted	54,453		53,882	54,453	53,882

Stock-Based Compensation

6 Months Ended

Mar. 30, 2013

Stock-Based Compensation

12.

STOCK-BASED COMPENSATION

In connection with the $12.85 special cash dividend paid in November 2012, in order to take into account the earlier return of capital, the TD Group compensation committee adjusted the market-based vesting features in outstanding options pursuant to the authority granted to the committee under the TD Group stock incentive plan. Under this “market sweep” provision, unvested options granted prior to October 1, 2011 will accelerate and become fully vested if the closing price of the Company’s common stock exceeds $147.15 per share (previously $160 per share) on any 60 trading days during any consecutive 12-month period commencing March 1, 2013 and unvested options granted in fiscal 2012 will accelerate and become fully vested if the closing price of the Company’s common stock exceeds $157.15 per share (previously $170 per share) on any 60 trading days during any consecutive 12-month period commencing two years from the date of grant. Options granted in fiscal 2013 do not contain such accelerated vesting provision.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-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

Description of Business - Additional Information (Detail)	6 Months Ended
	Mar. 30, 2013
Nature Of Business [Line Items]
Percentage of ownership in subsidiary	100.00%
7 3/4% Senior Subordinated Notes, Due 2018
Nature Of Business [Line Items]
Interest rate of senior subordinated debt	7.75%
5 1/2% Senior Subordinated Notes, Due 2020
Nature Of Business [Line Items]
Interest rate of senior subordinated debt	5.50%

Unaudited Interim Financial Information

6 Months Ended

Mar. 30, 2013

Unaudited Interim Financial Information

2.	UNAUDITED INTERIM FINANCIAL INFORMATION

The financial information included herein is unaudited; however, the information reflects all adjustments (consisting solely of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the Company’s financial position and results of operations and cash flows for the interim periods presented. These financial statements and notes should be read in conjunction with the financial statements and related notes for the year ended September 30, 2012 included in TD Group’s Form 10-K dated November 16, 2012. As disclosed therein, the Company’s annual consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“GAAP”). The September 30, 2012 condensed consolidated balance sheet was derived from TD Group’s audited financial statements. The results of operations for the twenty-six week period ended March 30, 2013 are not necessarily indicative of the results to be expected for the full year.

Certain reclassifications of prior year amounts have been made to the Condensed Consolidated Statement of Cash Flows to conform to current year classification to reflect the effect of exchange rate changes on cash and cash equivalents relating to our foreign operations.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=7880789&loc=SL6228881-111685

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
-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 AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-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 FASB Interpretation (FIN)
-Number 46R
-Paragraph 4, 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.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-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

Recent Accounting Pronouncements

6 Months Ended

Mar. 30, 2013

Recent Accounting Pronouncements

4.	RECENT ACCOUNTING PRONOUNCEMENTS

In June 2011, the Financial Accounting Standards Board (“FASB”) issued authoritative accounting guidance included in Accounting Standards Codification (“ASC”) Topic 220, “Comprehensive Income.” This guidance eliminates the option to report other comprehensive income and its components in the statement of changes in equity. Companies can elect to present items of net income and other comprehensive income in one continuous statement or in two separate, but consecutive, statements. The Company adopted the presentation guidance during the first quarter of fiscal 2013 and has elected to present two separate consecutive statements.

In September 2011, the FASB issued authoritative accounting guidance included in ASC Topic 350, “Intangibles—Goodwill and Other”. This guidance amends the requirements for goodwill impairment testing. The Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then performing the two-step impairment test is unnecessary. This guidance is effective for the Company for its annual goodwill impairment testing for the year ending September 30, 2013. The Company does not expect this guidance to have a significant impact on the Company’s consolidated results of operations, financial position or cash flows.

In July 2012, the FASB issued authoritative guidance included in ASC Topic 350, “Intangibles—Goodwill and Other.” This guidance permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is impaired, as a basis for determining whether it is necessary to perform the quantitative impairment test described in FASB ASC Topic 350, “Intangibles—Goodwill and Other.” This guidance is effective for the Company for its annual impairment testing for the year ending September 30, 2013. The Company does not expect this guidance to have a significant impact on the Company’s consolidated results of operations, financial position or cash flows.

Stock-Based Compensation - Additional Information (Detail)	1 Months Ended	3 Months Ended	6 Months Ended
	Nov. 30, 2012 $ / shares	Dec. 29, 2012 $ / shares	Mar. 30, 2013 $ / shares	Sep. 30, 2011 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Special cash dividend paid per share		$ 12.85	$ 12.85
Unvested shares vesting period			2 years
Number of trading days			60 days
Options granted prior to October 1, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold price minimum for accelerated vesting			147.15	160.00
Options granted in fiscal 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold price minimum for accelerated vesting			157.15	170.00
Cash Dividends
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Special cash dividend paid per share	$ 12.85

Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended
	Oct. 31, 2012	Aug. 16, 2012	Mar. 30, 2013	Dec. 29, 2012	Sep. 17, 2012	Jun. 30, 2012	Mar. 31, 2012	Feb. 15, 2012	Dec. 09, 2011
Business Acquisition [Line Items]
Estimated useful life of aircraft (in years)				30 years
Distribution business
Business Acquisition [Line Items]
Cash proceeds from sale of business		$ 17,800
Working capital adjustment				$ 100
C-Safe LLC
Business Acquisition [Line Items]
Cash proceeds from sale of business	$ 5,000		$ 5,500
Total amount of business sold	16,400
Short term note receivable from business sold	$ 11,400
Aero-Instruments Co., LLC
Business Acquisition [Line Items]
Cash consideration paid to acquire business					$ 34,600
Amount of goodwill expected to be tax deductible					22,000
Business acquisition, purchase price adjustment paid					$ 100
AmSafe Global Holdings, Inc.
Business Acquisition [Line Items]
Cash consideration paid to acquire business								$ 749,700
Amount of goodwill expected to be tax deductible								77,000
Business acquisition, purchase price adjustment paid						$ 500
Goodwill								$ 396,823
Harco Laboratories, Incorporated
Business Acquisition [Line Items]
Cash consideration paid to acquire business									$ 83,300
Business acquisition, purchase price adjustment paid							$ 400
Goodwill									$ 56,000

Supplemental Guarantor Information (Tables)

6 Months Ended

Mar. 30, 2013

Supplemental Condensed Consolidating Balance Sheet

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF MARCH 30, 2013


	TransDigm Group		TransDigm Inc.		Subsidiary Guarantors		Non-Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	15,116	$	650,225	$	4,641	$	10,042	$	—		$	680,024
Trade accounts receivable - Net		—		14,750		211,755		17,442		(875	)		243,072
Inventories - Net		—		27,152		286,846		27,000		(823	)		340,175
Deferred income taxes		—		23,632		—		—		—			23,632
Prepaid expenses and other		—		29,148		8,104		3,503		—			40,755

Total current assets		15,116		744,907		511,346		57,987		(1,698	)		1,327,658

INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES		670,253		4,737,253		2,233,626		84,905		(7,726,037	)		—
PROPERTY, PLANT AND EQUIPMENT - Net		—		15,616		146,698		13,128		—			175,442
GOODWILL		—		64,462		2,900,328		75,390		—			3,040,180
TRADEMARKS AND TRADE NAMES		—		19,377		411,656		30,444		—			461,477
OTHER INTANGIBLE ASSETS - Net		—		7,836		594,757		31,439		—			634,032
DEBT ISSUE COSTS - Net		—		44,975		—		—		—			44,975
OTHER		—		2,714		7,204		407		3			10,328

TOTAL ASSETS	$	685,369	$	5,637,140	$	6,805,615	$	293,700	$	(7,727,732	)	$	5,694,092


LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—	$	22,000	$	—	$	—	$	—		$	22,000
Accounts payable		—		10,070		53,897		10,611		(882	)		73,696
Accrued liabilities		—		94,491		61,076		7,998		—			163,565

Total current liabilities		—		126,561		114,973		18,609		(882	)		259,261

LONG-TERM DEBT		—		4,322,500		—		—		—			4,322,500
DEFERRED INCOME TAXES		—		361,288		—		—		—			361,288
OTHER NON-CURRENT LIABILITIES		—		38,535		25,833		1,306		—			65,674

Total liabilities		—		4,848,884		140,806		19,915		(882	)		5,008,723

STOCKHOLDERS’ EQUITY		685,369		788,256		6,664,809		273,785		(7,726,850	)		685,369

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	685,369	$	5,637,140	$	6,805,615	$	293,700	$	(7,727,732	)		$5,694,092

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF SEPTEMBER 30, 2012


	TransDigm Group		TransDigm Inc.		Subsidiary Guarantors			Non-Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	20,100	$	406,891	$	4,494		$	9,039	$	—		$	440,524
Trade accounts receivable - Net		—		12,261		207,537			17,486		(1,501	)		235,783
Inventories - Net		—		23,410		272,180			25,397		(484	)		320,503
Deferred income taxes		—		29,134		—			—		—			29,134
Prepaid expenses and other		—		9,585		12,626			2,376		—			24,587

Total current assets		20,100		481,281		496,837			54,298		(1,985	)		1,050,531

INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES		1,198,734		4,720,602		2,055,938			43,745		(8,019,019	)		—
PROPERTY, PLANT AND EQUIPMENT - Net		—		15,685		144,177			12,875		—			172,737
GOODWILL		—		85,680		2,872,483			77,339		—			3,035,502
TRADEMARKS AND TRADE NAMES		—		19,377		416,490			31,747		—			467,614
OTHER INTANGIBLE ASSETS - Net		—		8,151		614,225			33,620		—			655,996
DEBT ISSUE COSTS - Net		—		62,190		—			—		—			62,190
OTHER		—		2,750		(27,249	)		39,546		—			15,047

TOTAL ASSETS	$	1,218,834	$	5,395,716	$	6,572,901		$	293,170	$	(8,021,004	)	$	5,459,617


LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—	$	20,500	$	—		$	—	$	—		$	20,500
Accounts payable		—		10,068		54,054			11,553		(1,497	)		74,178
Accrued liabilities		—		68,808		64,250			6,179		—			139,237

Total current liabilities		—		99,376		118,304			17,732		(1,497	)		233,915
LONG-TERM DEBT		—		3,598,625		—			—		—			3,598,625
DEFERRED INCOME TAXES		—		356,896		—			—		—			356,896
OTHER NON-CURRENT LIABILITIES		—		24,083		26,480			784		—			51,347

Total liabilities		—		4,078,980		144,784			18,516		(1,497	)		4,240,783

STOCKHOLDERS’ EQUITY		1,218,834		1,316,736		6,428,117			274,654		(8,019,507	)		1,218,834

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	1,218,834	$	5,395,716	$	6,572,901		$	293,170	$	(8,021,004	)	$	5,459,617

Supplemental Condensed Consolidating Statement of Income

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2013

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors		Non-Guarantor Subsidiaries		Eliminations			Total Consolidated

NET SALES	$	—		$	52,286		$	789,907	$	57,361	$	(3,527	)	$	896,027

COST OF SALES		—			30,361			331,306		39,693		(3,190	)		398,170


GROSS PROFIT		—			21,925			458,601		17,668		(337	)		497,857

SELLING AND ADMINISTRATIVE EXPENSES		—			31,641			70,430		8,553		—			110,624
AMORTIZATION OF INTANGIBLE ASSETS		—			312			19,084		879		—			20,275


INCOME (LOSS) FROM OPERATIONS		—			(10,028	)		369,087		8,236		(337	)		366,958
INTEREST EXPENSE - Net		—			125,152			1,243		575		—			126,970
REFINANCING COSTS		—			30,281			—		—		—			30,281
EQUITY IN INCOME OF SUBSIDIARIES		(142,107	)		(236,038	)		—		—		378,145			—


INCOME BEFORE INCOME TAXES		142,107			70,577			367,844		7,661		(378,482	)		209,707

INCOME TAX PROVISION (BENEFIT)		—			(71,530	)		136,836		2,294		—			67,600


NET INCOME	$	142,107		$	142,107		$	231,008	$	5,367	$	(378,482	)	$	142,107

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 31, 2012

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors		Non-Guarantor Subsidiaries		Eliminations			Total Consolidated

NET SALES	$	—		$	52,136		$	692,146	$	35,029	$	(3,369	)	$	775,942

COST OF SALES		—			30,404			286,659		26,653		(3,369	)		340,347


GROSS PROFIT		—			21,732			405,487		8,376		—			435,595

SELLING AND ADMINISTRATIVE EXPENSES		—			28,330			58,395		4,599		—			91,324
AMORTIZATION OF INTANGIBLE ASSETS		—			312			20,792		674		—			21,778


INCOME (LOSS) FROM OPERATIONS		—			(6,910	)		326,300		3,103		—			322,493
INTEREST EXPENSE - Net		—			100,346			244		771		—			101,361
EQUITY IN INCOME OF SUBSIDIARIES		(146,657	)		(216,157	)		—		—		362,814			—


INCOME BEFORE INCOME TAXES		146,657			108,901			326,056		2,332		(362,814	)		221,132

INCOME TAX PROVISION (BENEFIT)		—			(37,756	)		111,227		1,004		—			74,475


NET INCOME	$	146,657		$	146,657		$	214,829	$	1,328	$	(362,814	)	$	146,657

Supplemental Condensed Consolidating Statement of Cash Flows

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 30, 2013

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES	$	—		$	(55,398	)	$	240,872		$	4,885		$	6,930		$	197,289

INVESTING ACTIVITIES:
Capital expenditures		—			(1,105	)		(14,308	)		(903	)		—			(16,316	)
Acquisition of business, net of cash acquired					(8,501	)		—			—			—			(8,501	)
Cash proceeds from sale of investment		—			10,500			—			—			—			10,500
Cash proceeds from working capital settlement		—			134			—			—			—			134

Net cash provided by (used in) investing activities		—			1,028			(14,308	)		(903	)		—			(14,183	)


FINANCING ACTIVITIES:
Intercompany activities		644,459			(408,158	)		(226,417	)		(2,954	)		(6,930	)		—
Excess tax benefits related to share-based payment arrangements		40,044			—			—			—			—			40,044
Proceeds from exercise of stock options		12,919			—			—			—			—			12,919
Dividends paid		(702,406	)		—			—			—			—			(702,406	)
Proceeds from 2013 credit facility - net		—			2,191,127			—			—			—			2,191,127
Repayment on 2013 credit facility		—			(5,500	)		—			—			—			(5,500	)
Proceeds from 2011 credit facility - net		—			147,360			—			—			—			147,360
Repayment on 2011 credit facility		—			(2,169,125	)		—			—			—			(2,169,125	)
Proceeds from senior subordinated notes due 2020 - net		—			542,000			—			—			—			542,000

Net cash provided by (used in) financing activities		(4,984	)		297,704			(226,417	)		(2,954	)		(6,930	)		56,419


EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS		—			—			—			(25	)		—			(25	)


INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(4,984	)		243,334			147			1,003			—			239,500

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		20,100			406,891			4,494			9,039			—			440,524


CASH AND CASH EQUIVALENTS, END OF PERIOD	$	15,116		$	650,225		$	4,641		$	10,042		$	—		$	680,024

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED MARCH 31, 2012

(Amounts in thousands)


	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES	$	—		$	(53,599	)	$	215,749		$	2,116		$	696		$	164,962

INVESTING ACTIVITIES:
Capital expenditures		—			(829	)		(8,115	)		(165	)		—			(9,109	)
Acquisition of businesses, net of cash acquired		—			(833,512	)		—			—			—			(833,512	)

Net cash used in investing activities		—			(834,341	)		(8,115	)		(165	)		—			(842,621	)


FINANCING ACTIVITIES:
Intercompany activities		(14,545	)		217,320			(202,440	)		361			(696	)		—
Excess tax benefits related to share-based payment arrangements		24,231			—			—			—			—			24,231
Proceeds from exercise of stock options		7,316			—			—			—			—			7,316
Dividends paid		(3,299	)		—			—			—			—			(3,299	)
Treasury stock purchased		(846	)		—			—			—			—			(846	)
Proceeds from 2011 credit facility-net		—			484,713			—			—			—			484,713
Repayment on 2011 credit facility		—			(9,000	)		—			—			—			(9,000	)

Net cash provided by (used in) financing activities		12,857			693,033			(202,440	)		361			(696	)		503,115


EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS		—			—			—			(158	)		—			(158	)


INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		12,857			(194,907	)		5,194			2,154			—			(174,702	)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		5,695			360,074			2,115			8,299			—			376,183


CASH AND CASH EQUIVALENTS, END OF PERIOD	$	18,552		$	165,167		$	7,309		$	10,453		$	—		$	201,481

Condensed Consolidated Statement of Changes in Stockholders' Equity - 6 months ended Mar. 30, 2013 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income/(Loss)	Treasury Stock
BEGINNING BALANCE (in shares) at Sep. 30, 2012		52,157,225				(505,400)
BEGINNING BALANCE at Sep. 30, 2012	$ 1,218,834	$ 521	$ 553,223	$ 689,229	$ (8,051)	$ (16,088)
Dividends paid	(699,715)			(699,715)
Unvested dividend equivalent payments	(35,640)			(35,640)
Compensation expense recognized for employee stock options	14,262		14,262
Excess tax benefits related to share-based payment arrangements	40,044		40,044
Exercise of employee stock options (in shares)		743,766
Exercise of employee stock options	12,919	$ 8	12,911
Common stock issued (in shares)		297
Common stock issued	45		45
Net income	142,107			142,107
Interest rate swaps, net of tax	(330)				(330)
Foreign currency translation adjustments	(6,943)				(6,943)
Other	(214)				(214)
ENDING BALANCE (in shares) at Mar. 30, 2013		52,901,288				(505,400)
ENDING BALANCE at Mar. 30, 2013	$ 685,369	$ 529	$ 620,485	$ 95,981	$ (15,538)	$ (16,088)

Debt - Additional Information (Detail) $ / shares in Units, $ in Thousands	1 Months Ended				3 Months Ended		6 Months Ended
	Feb. 28, 2013 USD ($) d	Nov. 30, 2012 USD ($) $ / shares	Oct. 15, 2012 USD ($)	Oct. 09, 2012 USD ($)	Mar. 30, 2013 USD ($)	Dec. 29, 2012 USD ($) $ / shares	Mar. 30, 2013 USD ($) $ / shares	Mar. 31, 2012 USD ($)
Debt Instrument [Line Items]
Special dividend					$ 850,000
Term loan facility amount							$ 147,360	$ 484,713
Quarterly principal payments	$ 5,500
Quarterly principal payments, beginning date	Mar. 28, 2013
Letter of credit outstanding					6,700		6,700
Borrowings available under credit facility					303,300		303,300
Credit facility, covenants	(i) incur or guarantee additional indebtedness or issue preferred stock; (ii) pay distributions on, redeem or repurchase capital stock or redeem or repurchase subordinated debt; (iii) make investments; (iv) sell assets; (v) enter into agreements that restrict distributions or other payments from restricted subsidiaries to TransDigm; (vi) incur or suffer to exist liens securing indebtedness; (vii) consolidate, merge or transfer all or substantially all of their assets; and (viii) engage in transactions with affiliates.
REFINANCING COSTS					$ 30,281		$ 30,281
Special cash dividend paid per share \| $ / shares						$ 12.85	$ 12.85
Cash Dividends
Debt Instrument [Line Items]
Special cash dividend paid per share \| $ / shares		$ 12.85
Special cash dividend and dividend equivalents paid		$ 664,300
Dividend Equivalent Payments
Debt Instrument [Line Items]
Special cash dividend and dividend equivalents paid		$ 35,400				$ 35,400
Tranche B
Debt Instrument [Line Items]
Debt instrument, face amount	$ 500,000
Term loan maturity date	Feb. 14, 2017
Tranche C
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,700,000
Term loan maturity date	Feb. 28, 2020
Revolving A commitments
Debt Instrument [Line Items]
Revolving credit facility amount	$ 32,000
Revolving credit facility maturity date	Dec. 06, 2015
Revolving B commitments
Debt Instrument [Line Items]
Revolving credit facility amount	$ 278,000
Revolving credit facility maturity date	Feb. 28, 2018
2013 Credit Facility
Debt Instrument [Line Items]
Additional loan amount	$ 500,000
Date the credit facility was fully drawn	Feb. 28, 2013
Term loan facility amount	$ 2,200,000
Revolving credit facility amount	$ 310,000
Floor basis spread on LIBO					0.75%		0.75%
Term loan mandatory principal prepayment commencement period from fiscal year (days) \| d	90
Percentage of principal amount of term loan to be prepaid	100.00%
Prepayment premium	1.00%
2013 Credit Facility \| Tranche B
Debt Instrument [Line Items]
Applicable interest rate on term loan					3.50%		3.50%
2013 Credit Facility \| Tranche C
Debt Instrument [Line Items]
Applicable interest rate on term loan					3.75%		3.75%
TransDigm's Foreign Subsidiaries
Debt Instrument [Line Items]
Percentage of voting capital stock	65.00%
5 1/2% Senior Subordinated Notes, Due 2020
Debt Instrument [Line Items]
Debt instrument, face amount			$ 550,000
Percentage of principal amount of debt on issue price			100.00%
2012 Term Loan Credit Facility Amendment
Debt Instrument [Line Items]
Additional loan amount				$ 150,000
Date the credit facility was fully drawn				Oct. 15, 2012

Inventories - Additional Information (Detail)	Mar. 30, 2013
Inventories [Line Items]
Percent of LIFO inventory	6.00%

Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($)
$ in Thousands

Mar. 30, 2013

Sep. 30, 2012

Mar. 31, 2012

Sep. 30, 2011

Carrying Amounts and Fair Values of Financial Instruments [Line Items]

Cash and cash equivalents, Assets, Carrying Amount

$ 680,024

$ 440,524

$ 201,481

$ 376,183

Senior Subordinated Notes, Liabilities, Carrying Amount

4,344,500

3,619,125

Level 1

Carrying Amounts and Fair Values of Financial Instruments [Line Items]

Cash and cash equivalents, Assets, Carrying Amount

680,024

440,524

Cash and cash equivalents, Assets, Fair Value

680,024

440,524

Level 1 | 7 3/4% Senior Subordinated Notes due 2018

Carrying Amounts and Fair Values of Financial Instruments [Line Items]

Senior Subordinated Notes, Liabilities, Carrying Amount

1,600,000

Senior Subordinated Notes, Liabilities, Fair Value

1,752,000

1,696,000

Level 1 | 5 1/2% Senior Subordinated Notes, Due 2020

Carrying Amounts and Fair Values of Financial Instruments [Line Items]

Senior Subordinated Notes, Liabilities, Carrying Amount

550,000

Senior Subordinated Notes, Liabilities, Fair Value

572,000

Level 2 | Accrued liabilities

Carrying Amounts and Fair Values of Financial Instruments [Line Items]

Interest rate swap agreements, Liabilities, Carrying Amount

^[1]

9,000

9,800

Interest rate swap agreements, Liabilities, Fair Value

^[1]

9,000

9,800

Level 2 | Term Loans

Carrying Amounts and Fair Values of Financial Instruments [Line Items]

Term loans, Liabilities, Carrying Amount

2,194,500

2,019,125

Term loans, Liabilities, Fair Value

$ 2,217,000

$ 2,037,000

[1]	Included in Accrued liabilities on the Condensed Consolidated Balance Sheet.

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Schedule of Intangible Assets Disclosure [Line Items]
Aggregate amortization expense	$ 20,366	$ 21,875
Estimated Amortization Expense, 2013	38,200
Estimated Amortization Expense, 2014	36,100
Estimated Amortization Expense, 2015	36,100
Estimated Amortization Expense, 2016	36,100
Estimated Amortization Expense, 2017	36,100
Estimated Amortization Expense, 2018	$ 36,100

Acquisitions

6 Months Ended

Mar. 30, 2013

Acquisitions

3.	ACQUISITIONS

Aero-Instruments Co., LLC – On September 17, 2012, TransDigm Inc. acquired all of the outstanding equity interests in Aero-Instruments Co., LLC (“Aero-Instruments”), for approximately $34.6 million in cash, which includes a purchase price adjustment of $0.1 million received in the first quarter of fiscal 2013. Aero-Instruments designs and manufactures highly engineered air data sensors including pitot probes, pitot-static probes, static pressure ports, angle of attack, temperature sensors and flight test equipment for use primarily in the business jet and helicopter markets. These products fit well with TransDigm’s overall business direction. The Company expects that the approximately $22 million of goodwill recognized for the acquisition will be deductible for tax purposes.

AmSafe Global Holdings, Inc. – On February 15, 2012, TransDigm Inc. acquired all of the outstanding stock of AmSafe Global Holdings, Inc. (“AmSafe”), for approximately $749.7 million in cash, which includes a purchase price adjustment of $0.5 million paid in the third quarter of fiscal 2012. AmSafe is a leading supplier of innovative, highly engineered and proprietary safety and restraint equipment used primarily in the global aerospace industry. These products fit well with TransDigm’s overall business direction. The distribution business acquired as part of AmSafe was sold on August 16, 2012 for approximately $17.8 million in cash, which includes a working capital adjustment of $0.1 million received in the first quarter of fiscal 2013. The equity investment in C-Safe LLC acquired as part of AmSafe was sold in October 2012 for approximately $16.4 million, which consisted of $5.0 million in cash at closing and an $11.4 million short-term note receivable, of which $5.5 million was collected in the second quarter of fiscal 2013.

The total purchase price was allocated to the underlying assets acquired and liabilities assumed based upon management’s estimated fair values at the date of acquisition. To the extent the purchase price exceeded the estimated fair value of the net identifiable tangible and intangible assets acquired, such excess was allocated to goodwill. The following table summarizes the purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed at the transaction date (in thousands).


Assets acquired:
Current assets, excluding cash acquired	$	122,694
Property, plant and equipment		20,787
Intangible assets		270,500
Goodwill		396,823
Other		15,614

Total assets acquired	$	826,418

Liabilities assumed:
Current liabilities	$	24,979
Deferred income taxes - long term		48,626
Other noncurrent liabilities		3,082

Total liabilities assumed	$	76,687

Net assets acquired	$	749,731

The Company expects that of the $397 million of goodwill recognized for the acquisition approximately $77 million will be deductible for tax purposes.

Harco Laboratories, Incorporated – On December 9, 2011, TransDigm Inc. acquired all of the outstanding stock of Harco Laboratories, Incorporated (“Harco”), for approximately $83.3 million in cash, which includes a purchase price adjustment of $0.4 million paid in the second quarter of fiscal 2012. Harco designs and manufactures highly engineered thermocouples, sensors, engine cable assemblies and related products for commercial aircraft. These products fit well with TransDigm’s overall business direction. The Company expects that the approximately $56 million of goodwill recognized for the acquisition will not be deductible for tax purposes.

The Company accounted for the acquisitions using the acquisition method and included the results of operations of the acquisitions in its consolidated financial statements from the effective date of each acquisition. The Company is in the process of obtaining a third-party valuation of certain tangible and intangible assets of Aero-Instruments, therefore, the values attributed to those acquired assets in the consolidated financial statements are subject to adjustment. Pro forma net sales and results of operations for the acquisitions had they occurred at the beginning of the applicable thirteen and twenty-six week periods ended March 30, 2013 or March 31, 2012, are not significant and, accordingly, are not provided.

The acquisitions strengthen and expand the Company’s position to design, produce and supply highly-engineered proprietary aerospace components in niche markets with significant aftermarket content and provide opportunities to create value through the application of our three core value-driven operating strategies (obtaining profitable new business, improving our cost structure, and providing highly engineered value-added products to customers). The purchase price paid for each acquisition reflects the current earnings before interest, taxes, depreciation and amortization (EBITDA) and cash flows, as well as, the future EBITDA and cash flows expected to be generated by the business, which are driven in most cases by the recurring aftermarket consumption over the life of a particular aircraft, estimated to be approximately 30 years.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-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 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-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 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-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

Summary of Changes in Carrying Value of Goodwill (Detail) $ in Thousands	6 Months Ended
	Mar. 30, 2013 USD ($)
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 3,035,502
Goodwill acquired during the year	5,485
Other	(807)
Goodwill, Ending Balance	$ 3,040,180

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-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 141R
-Paragraph 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.

+ Details

Purchase Price Allocation Estimated Fair Values of Assets Acquired Liabilities Assumed (Detail) - AmSafe Global Holdings, Inc. $ in Thousands	Feb. 15, 2012 USD ($)
Schedule of Business Acquisitions, Purchase Price Allocation [Line Items]
Current assets, excluding cash acquired	$ 122,694
Property, plant and equipment	20,787
Intangible assets	270,500
Goodwill	396,823
Other	15,614
Total assets acquired	826,418
Current liabilities	24,979
Deferred income taxes - long term	48,626
Other noncurrent liabilities	3,082
Total liabilities assumed	76,687
Net assets acquired	$ 749,731

Earnings Per Share (Two-Class Method)

6 Months Ended

Mar. 30, 2013

Earnings Per Share (Two-Class Method)

5.	EARNINGS PER SHARE (TWO-CLASS METHOD)

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data):


	Thirteen Week Periods Ended				Twenty-Six Week Periods Ended
	March 30, 2013		March 31, 2012		March 30, 2013			March 31, 2012
Numerator for earnings per share:
Net income	$	67,937	$	81,552	$	142,107		$	146,657
Less dividends paid on participating securities		—		—		(38,130	)		(3,299	)

Net income applicable to common stock - basic and diluted	$	67,937	$	81,552	$	103,977		$	143,358


Denominator for basic and diluted earnings per share under the two-class method:
Weighted average common shares outstanding		52,204		50,800		52,001			50,615
Vested options deemed participating securities		2,249		3,082		2,452			3,267


Total shares for basic and diluted earnings per share		54,453		53,882		54,453			53,882


Basic and diluted earnings per share	$	1.25	$	1.51	$	1.91		$	2.66

Fair Value Measurements - Additional Information (Detail)	6 Months Ended
	Mar. 30, 2013	Sep. 30, 2012
7 3/4% Senior Subordinated Notes due 2018
Carrying Amounts and Fair Values of Financial Instruments [Line Items]
Interest rate of senior subordinated debt	7.75%
Senior subordinate note, due date	2018
5 1/2% Senior Subordinated Notes, Due 2020
Carrying Amounts and Fair Values of Financial Instruments [Line Items]
Interest rate of senior subordinated debt	5.50%
Senior subordinate note, due date	2020	2020