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Document and Entity Information Document - shares	6 Months Ended
Document and Entity Information Document - shares	Apr. 01, 2017	May 01, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 01, 2017
Document Fiscal Year Focus	2017
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		52,023,814

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 01, 2017	Sep. 30, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 985,389	$ 1,586,994
Trade accounts receivable - Net	573,952	576,339
Inventories - Net	725,025	724,011
Prepaid expenses and other	36,063	43,353
Total current assets	2,320,429	2,930,697
PROPERTY, PLANT AND EQUIPMENT - NET	319,403	310,580
GOODWILL	5,739,699	5,679,452
OTHER INTANGIBLE ASSETS - NET	1,748,544	1,764,343
OTHER	59,252	41,205
TOTAL ASSETS	10,187,327	10,726,277
CURRENT LIABILITIES:
Current portion of long-term debt	64,064	52,645
Short-term borrowings - trade receivable securitization facility	199,909	199,771
Accounts payable	139,003	156,075
Accrued liabilities	329,663	344,112
Total current liabilities	732,639	752,603
LONG-TERM DEBT	10,839,282	9,943,191
DEFERRED INCOME TAXES	518,913	492,255
OTHER NON-CURRENT LIABILITIES	135,257	189,718
Total liabilities	12,226,091	11,377,767
STOCKHOLDERS’ DEFICIT:
Common stock - $.01 par value; authorized 224,400,000 shares; issued 55,964,336 and 55,767,767 at April 1, 2017 and September 30, 2016, respectively	560	558
Additional paid-in capital	1,062,192	1,028,972
Accumulated deficit	(2,248,578)	(1,146,963)
Accumulated other comprehensive loss	(128,835)	(149,787)
Treasury stock, at cost; 3,950,859 shares at April 1, 2017 and 2,433,035 at September 30, 2016, respectively	(724,103)	(384,270)
Total stockholders’ deficit	(2,038,764)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 10,187,327	$ 10,726,277

Condensed Consolidated Balance Sheets Parenthetical - $ / shares	Apr. 01, 2017	Sep. 30, 2016
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	224,400,000	224,400,000
Common Stock, Shares, Issued	55,964,336	55,767,767
Treasury Stock, Shares	3,950,859	2,433,035

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
NET SALES	$ 873,232	$ 796,801	$ 1,687,250	$ 1,498,496
COST OF SALES	382,144	371,140	751,907	698,267
GROSS PROFIT	491,088	425,661	935,343	800,229
SELLING AND ADMINISTRATIVE EXPENSES	102,592	95,064	204,307	177,267
AMORTIZATION OF INTANGIBLE ASSETS	22,134	18,522	47,665	34,845
INCOME FROM OPERATIONS	366,362	312,075	683,371	588,117
INTEREST EXPENSE - NET	147,842	111,288	293,846	223,271
REFINANCING COSTS	3,507	0	35,591	0
INCOME BEFORE INCOME TAXES	215,013	200,787	353,934	364,846
INCOME TAX PROVISION	59,508	59,104	79,558	93,722
NET INCOME	155,505	141,683	274,376	271,124
NET INCOME APPLICABLE TO COMMON STOCK	$ 155,505	$ 141,683	$ 178,405	$ 268,124
Net earnings per share - see Note 5:
Basic and diluted (in dollars per share)	$ 2.78	$ 2.52	$ 3.17	$ 4.75
Common Stock, Dividends, Per Share, Cash Paid	$ 0.00	$ 0.00	$ 24.00	$ 0.00
Weighted-average shares outstanding:
Basic and diluted (in shares)	55,894	56,134	56,211	56,475

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Net income	$ 155,505	$ 141,683	$ 274,376	$ 271,124
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	8,050	4,636	(20,002)	(4,314)
Interest rate swap and cap agreements	2,179	(18,383)	40,954	(9,525)
Other comprehensive income (loss), net of tax	10,229	(13,747)	20,952	(13,839)
TOTAL COMPREHENSIVE INCOME	$ 165,734	$ 127,936	$ 295,328	$ 257,285

- Definition

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

+ References + Details

Condensed Consolidated Statement of Changes in Stockholders' Deficit - 6 months ended Apr. 01, 2017 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock
BALANCE (in shares) at Sep. 30, 2016	55,767,767	55,767,767
BALANCE (in shares) at Sep. 30, 2016	(2,433,035)					(2,433,035)
BALANCE at Sep. 30, 2016	$ (651,490)	$ 558	$ 1,028,972	$ (1,146,963)	$ (149,787)	$ (384,270)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends Paid	(1,280,070)			(1,280,070)
Unvested dividend equivalents	(95,921)			(95,921)
Compensation expense recognized for employee stock options	21,126		21,126
Exercise of employee stock options (in shares)		198,088
Exercise of employee stock options	12,347	$ 2	12,345
Restricted Stock Activity (in shares)		(2,035)
Restricted stock activity	(370)		(370)
Treasury Stock Purchased (in shares)						(1,517,824)
Treasury stock purchased	(339,833)					$ (339,833)
Common Stock Issued (in shares)		516
Common stock issued	119		119
Net income	274,376			274,376
Foreign currency translation adjustments	(20,002)				(20,002)
Interest rate swaps and caps, net of tax	$ 40,954				40,954
BALANCE (in shares) at Apr. 01, 2017	55,964,336	55,964,336
BALANCE (in shares) at Apr. 01, 2017	(3,950,859)					(3,950,859)
BALANCE at Apr. 01, 2017	$ (2,038,764)	$ 560	$ 1,062,192	$ (2,248,578)	$ (128,835)	$ (724,103)

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
OPERATING ACTIVITIES:
Net income	$ 274,376	$ 271,124
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	24,846	20,333
Amortization of intangible assets and product certification costs	48,081	35,204
Amortization of debt issuance costs, original issue discount and premium	10,170	7,664
Refinancing costs	35,591	0
Non-cash equity compensation	21,126	22,448
Deferred income taxes	346	2,624
Changes in assets/liabilities, net of effects from acquisitions of businesses:
Trade accounts receivable	3,108	(18,484)
Inventories	6,896	(15,534)
Income taxes receivable/payable	23,706	(3,608)
Other assets	(4,151)	4,891
Accounts payable	(17,545)	(27,665)
Accrued interest	(822)	824
Accrued and other liabilities	(35,228)	(12,941)
Net cash provided by operating activities	390,500	286,880
INVESTING ACTIVITIES:
Capital expenditures	(38,436)	(22,314)
Payments made in connection with acquisitions - see Note 3	(108,881)	(144,380)
Net cash used in investing activities	(147,317)	(166,694)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	12,345	12,384
Special dividend and dividend equivalent payments	(1,375,998)	(3,000)
Treasury stock purchased	(339,833)	(207,755)
Proceeds from 2017 term loans, net	1,132,774	0
Repayment on term loans	(32,302)	(21,920)
Cash tender and redemption of the 2021 Notes, including premium	(528,847)	0
Proceeds from additional 2025 Notes offering, net	301,006	0
Other	(10,745)	(53)
Net cash used in financing activities	(841,600)	(220,344)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,188)	(1,860)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(601,605)	(102,018)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,586,994	714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	985,389	612,015
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	289,311	215,012
Cash paid during the period for income taxes	$ 55,544	$ 76,696

DESCRIPTION OF THE BUSINESS	6 Months Ended
DESCRIPTION OF THE BUSINESS	Apr. 01, 2017
Accounting Policies [Abstract]
DESCRIPTION OF THE BUSINESS	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, databus and power controls, cockpit security components and systems, specialized cockpit displays, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, lighting and control technology, military personnel parachutes, high performance hoists, winches and lifting devices, and cargo loading, handling and delivery systems.

UNAUDITED INTERIM FINANCIAL INFORMATION	6 Months Ended
UNAUDITED INTERIM FINANCIAL INFORMATION	Apr. 01, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
UNAUDITED INTERIM FINANCIAL INFOMRATION	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, 2016 included in TD Group’s Form 10-K filed on November 15, 2016. 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, 2016 condensed consolidated balance sheet was derived from TD Group’s audited financial statements. The results of operations for the twenty-six week period ended April 1, 2017 are not necessarily indicative of the results to be expected for the full year. Certain reclassifications have been made to the prior year condensed consolidated financial statements to conform to current year classifications related to the adoption of ASU 2016-09 during the fourth quarter of fiscal 2016 impacting the classification of excess tax benefits for share-based payments which are recognized as a component of the income tax provision rather than a component of additional paid-in capital. The accounting pronouncement and impact of the fiscal year 2016 adoption of the pronouncement on the condensed consolidated financial statements is summarized in Note 4, "Recent Accounting Pronouncements."

ACQUISITIONS

6 Months Ended

Apr. 01, 2017

Business Combinations [Abstract]

ACQUISITIONS

During the twenty-six week period ended April 1, 2017, the Company completed the acquisition of Schroth Safety Products GmbH and certain aviation and defense assets from subsidiaries of Takata Corporation (collectively, "Schroth"). During the fiscal year ended September 30, 2016, the Company completed the acquisitions of Young & Franklin Inc. / Tactair Fluid Controls Inc. (“Y&F/Tactair”), Data Device Corporation ("DDC") and Breeze-Eastern Corporation ("Breeze-Eastern"). 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. As of April 1, 2017, the one-year measurement period is open for Schroth, Y&F/Tactair and DDC; therefore, the assets acquired and liabilities assumed related to these acquisitions are subject to adjustment until the end of the respective one-year measurement period. The Company is in the process of obtaining a third-party valuation of certain tangible and intangible assets of Schroth. As a result, the values attributed to those acquired assets in the April 1, 2017 condensed 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 twenty-six week period ended April 1, 2017 or April 2, 2016 are not material 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 25 to 30 years.

Schroth – On February 22, 2017, the Company acquired all of the outstanding stock of Schroth Safety Products GmbH and certain aviation and defense assets and liabilities from subsidiaries of Takata Corporation (collectively, "Schroth"), for a total purchase price of approximately $88.9 million, of which $78.9 million was paid in cash and the remaining approximately $10.0 million is accrued related to an indemnity holdback and certain other adjustments to be settled within the one-year measurement period. Schroth designs and manufactures proprietary, highly engineered, advanced safety systems for aviation, racing and military ground vehicles throughout the world. These products fit well with TransDigm’s overall business direction. Schroth is included in TransDigm's Airframe segment. The Company expects that approximately $26 million of goodwill recognized for the acquisition will be deductible for tax purposes and approximately $38 million of goodwill recognized for the acquisition will not be deductible for tax purposes.

Y&F/Tactair – On September 23, 2016, the Company acquired all of the outstanding stock of Young & Franklin, Inc., the parent company of Tactair Fluid Controls, Inc. ("Y&F/Tactair"), for approximately $258.8 million in cash, which includes a working capital settlement of $2.7 million paid in the first quarter of fiscal 2017. Y&F/Tactair manufactures proprietary, highly engineered valves and actuators. These products fit well with TransDigm’s overall business direction. Y&F/Tactair is included in TransDigm’s Power & Control segment. The purchase price includes approximately $74.5 million of tax benefits being realized by the Company over a 15-year period that began in the first quarter of fiscal 2017. The Company expects that approximately $122 million of goodwill recognized for the acquisition will be deductible for tax purposes and approximately $8 million of goodwill recognized for the acquisition will not be deductible for tax purposes.

DDC – On June 23, 2016, the Company acquired all of the outstanding stock of ILC Holdings, Inc., the parent company of Data Device Corporation ("DDC"), from Behrman Capital for a total purchase price of approximately $997.7 million in cash, which includes a working capital settlement of $1.4 million received in the first quarter of fiscal 2017. TransDigm financed the acquisition of DDC with cash proceeds from the issuance of senior subordinated notes due in June 2026 and term loans. DDC is a supplier of databus and power controls and related products that are used primarily in military avionics, commercial aerospace and space applications. These products fit well with TransDigm’s overall business direction. DDC is included in TransDigm's Power & Control segment.

The total purchase price of DDC 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	$	100,647
Property, plant, and equipment	20,818
Intangible assets	229,300
Goodwill	765,113
Other	2,036
Total assets acquired	$	1,117,914
Liabilities assumed:
Current liabilities	$	19,472
Other noncurrent liabilities	100,787
Total liabilities assumed	$	120,259
Net assets acquired	$	997,655

The Company expects that all of the approximately $765 million of goodwill recognized for the acquisition will not be deductible for tax purposes.

Breeze-Eastern – On January 4, 2016, the Company completed the tender offer for all of the outstanding stock of Breeze-Eastern Corporation ("Breeze-Eastern") for $19.61 per share in cash. The purchase price was approximately $205.9 million, of which $146.4 million (net of cash acquired of $30.8 million) was paid at closing and $34.9 million was paid to dissenting shareholders during the first fiscal quarter of 2017. Of the $34.9 million payment, $28.7 million related to the original merger consideration and $6.2 million represented the settlement reached with the dissenting shareholders resolving the dispute over the dissenting shareholders’ statutory appraisal action. Of the $6.2 million settlement, $4.9 million was recorded as selling and administrative expense and $1.3 million was recorded as interest expense for statutory interest arising under Delaware General Corporation Law. Breeze-Eastern manufactures high performance lifting and pulling devices for military and civilian aircraft, including rescue hoists, winches and cargo hooks, and weapons-lifting systems. These products fit well with TransDigm’s overall business direction. Breeze-Eastern is included in TransDigm’s Power & Control segment. All of the approximately $115 million of goodwill recognized for the acquisition is not deductible for tax purposes.

The Breeze-Eastern acquisition includes environmental reserves recorded at a fair value of approximately $24.9 million. Of the $24.9 million in environmental reserves, $6.2 million is included in accrued liabilities and $18.7 million is included in other non-current liabilities on the condensed consolidated balance sheet. The estimated $24.9 million fair value of the environmental reserves for Breeze-Eastern are recorded at the probable and estimable amount. The environmental matters relate to soil and groundwater contamination and other environmental matters at several former facilities unrelated to Breeze-Eastern’s current operations.

- 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

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+ Details

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS	Apr. 01, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, which creates a new topic in the Accounting Standards Codification (“ASC”) 606, “Revenue From Contracts With Customers.” In addition to superseding and replacing nearly all existing U.S. GAAP revenue recognition guidance, including industry-specific guidance, ASC 606 establishes a new control-based revenue recognition model; changes the basis for deciding when revenue is recognized over time or at a point in time; provides new and more detailed guidance on specific topics; and expands and improves disclosures about revenue. The new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018, which is the planned date of adoption. We have performed a preliminary review of the new guidance as compared to our current accounting policies. For each reporting unit, we are reviewing a representative sample of contracts and other agreements with our customers and are evaluating the provisions contained within these contracts and agreements in consideration of the five step model specified within ASC 606. The Company is currently evaluating the impact that adopting the standard, along with the subsequent updates and clarifications, will have on its consolidated financial statements and disclosures. During fiscal 2017, we plan to finalize our review and determine our method of adoption. In September 2015, the FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement-Period Adjustments," a new standard intended to simplify the accounting for measurement period adjustments in a business combination. Measurement period adjustments are changes to provisional amounts recorded when the accounting for a business combination is incomplete as of the end of a reporting period. The measurement period can extend for up to a year following the transaction date. During the measurement period, companies may make adjustments to provisional amounts when information necessary to complete the measurement is received. The new guidance requires companies to recognize these adjustments, including any related impacts to net income, in the reporting period in which the adjustments are determined. Companies are no longer required to retroactively apply measurement period adjustments to all periods presented. The guidance was effective for the Company on October 1, 2016. However, as early adoption was permissible, the Company adopted the pronouncement beginning October 1, 2015. The adoption of this pronouncement did not have a significant impact on the Company's consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which will require that a lessee recognize assets and liabilities on the balance sheet for all leases with a lease term of more than twelve months, with the result being the recognition of a right of use asset and a lease liability. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2019, with early adoption permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting.” The guidance requires the recognition of the income tax effects of awards in the income statement when the awards vest or are settled, thus eliminating additional paid in capital pools. The guidance also allows for the employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting. In addition, the guidance allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2017, with early adoption permitted. As early adoption is permissible, the Company adopted this standard in the fourth quarter of fiscal 2016. As a result of adopting the standard in the fourth quarter of fiscal 2016, the condensed consolidated financial statements and earnings per share for the thirteen and twenty-six week periods ended April 2, 2016 were recasted where presented within this Form 10-Q to reflect the impact of this standard as if the Company had adopted as of the beginning of fiscal 2016. Therefore, approximately $3.1 million and $17.6 million in quarter-to-date and year-to-date excess tax benefits as of April 2, 2016 were reclassified from a component of additional paid-in-capital to a component of the income tax provision with a quarter-to-date and year-to-date favorable impact to basic and diluted earnings per common share of $0.05 and $0.31, respectively. The corresponding cash flows are reflected in cash provided by operating activities instead of financing activities, as required. The Company continued to account for forfeitures on an estimated basis. In June 2016, the FASB issued ASU 2016-13, "Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13)," which changes the impairment model for most financial assets. The new model uses a forward-looking expected loss method, which will generally result in earlier recognition of allowances for losses. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019 and early adoption is permitted for annual and interim periods beginning after December 15, 2018. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments," which clarifies existing guidance related to accounting for cash receipts and cash payments and classification on the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” to eliminate Step 2 from the goodwill impairment test in order to simplify the subsequent measurement of goodwill. The guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The adoption of this standard is not expected to have a material impact on its consolidated financial statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

+ Details

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD)

6 Months Ended

Apr. 01, 2017

Earnings Per Share [Abstract]

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
	April 1, 2017		April 2, 2016		April 1, 2017			April 2, 2016
Numerator for earnings per share:
Net income	$	155,505	$	141,683	$	274,376		$	271,124
Less dividends paid on participating securities	—		—		(95,971		)	(3,000		)
Net income applicable to common stock - basic and diluted	$	155,505	$	141,683	$	178,405		$	268,124
Denominator for basic and diluted earnings per share under the two-class method:
Weighted average common shares outstanding	52,849		53,222		53,108			53,468
Vested options deemed participating securities	3,045		2,912		3,103			3,007
Total shares for basic and diluted earnings per share	55,894		56,134		56,211			56,475
Basic and diluted earnings per share	$	2.78	$	2.52	$	3.17		$	4.75

INVENTORIES

6 Months Ended

Apr. 01, 2017

Inventory Disclosure [Abstract]

INVENTORIES

Inventories are stated at the lower of cost or market. Cost of inventories is generally determined by the average cost and the first-in, first-out (FIFO) methods and includes material, labor and overhead related to the manufacturing process.

Inventories consist of the following (in thousands):



	April 1, 2017			September 30, 2016
Raw materials and purchased component parts	$	499,771		$	464,410
Work-in-progress	189,151			188,417
Finished goods	127,828			153,253
Total	816,750			806,080
Reserves for excess and obsolete inventory	(91,725		)	(82,069		)
Inventories - Net	$	725,025		$	724,011

INTANGIBLE ASSETS

6 Months Ended

Apr. 01, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in thousands):



	April 1, 2017						September 30, 2016
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
Trademarks and trade names	$	729,604	$	—	$	729,604	$	720,263	$	—	$	720,263
Technology	1,285,428		319,942		965,486		1,279,335		288,429		990,906
Order backlog	51,776		44,185		7,591		55,341		29,641		25,700
Other	63,332		17,469		45,863		43,331		15,857		27,474
Total	$	2,130,140	$	381,596	$	1,748,544	$	2,098,270	$	333,927	$	1,764,343

Intangible assets acquired during the twenty-six period ended April 1, 2017 were as follows (in thousands):



	Gross Amount		Amortization Period
Intangible assets not subject to amortization:
Goodwill	$	64,491
Trademarks and trade names	4,739
	69,230
Intangible assets subject to amortization:
Technology	13,426		20 years
Order backlog	527		1 year
	13,953		19 years
Total	$	83,183

The aggregate amortization expense on identifiable intangible assets for the twenty-six week periods ended April 1, 2017 and April 2, 2016 was approximately $47.7 million and $34.8 million, respectively. The estimated amortization expense is $88.4 million for fiscal year 2017, $67.0 million for fiscal year 2018 and $66.8 million for each of the four succeeding fiscal years 2019 through 2022.

The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2016 through April 1, 2017 (in thousands):



	Power & Control		Airframe			Non- aviation		Total
Balance, September 30, 2016	$	3,247,490	$	2,376,593		$	55,369	$	5,679,452
Goodwill acquired during the year	—		64,491			—		64,491
Purchase price allocation adjustments	1,050		—			—		1,050
Currency translation adjustment	—		(5,294		)	—		(5,294		)
Balance, April 1, 2017	$	3,248,540	$	2,435,790		$	55,369	$	5,739,699

DEBT

6 Months Ended

Apr. 01, 2017

Debt Disclosure [Abstract]

DEBT

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



	April 1, 2017
	Gross Amount		Debt Issuance Costs			Original Issue Discount or Premium			Net Amount
Short-term borrowings—trade receivable securitization facility	$	200,000	$	(91	)	$	—		$	199,909
Term loans	$	6,406,406	$	(58,196	)	$	(15,849	)	$	6,332,361
5 1/2% senior subordinated notes due 2020 (2020 Notes)	550,000		(3,771		)	—			546,229
7 1/2% senior subordinated notes due 2021 (2021 Notes)	—		—			—			—
6% senior subordinated notes due 2022 (2022 Notes)	1,150,000		(7,661		)	—			1,142,339
6 1/2% senior subordinated notes due 2024 (2024 Notes)	1,200,000		(8,630		)	—			1,191,370
6 1/2% senior subordinated notes due 2025 (2025 Notes)	750,000		(4,097		)	4,454			750,357
6 3/8% senior subordinated notes due 2026 (2026 Notes)	950,000		(9,310		)	—			940,690
	11,006,406		(91,665		)	(11,395		)	10,903,346
Less current portion	64,603		(539		)	—			64,064
Long-term debt	$	10,941,803	$	(91,126	)	$	(11,395	)	$	10,839,282



	September 30, 2016
	Gross Amount		Debt Issuance Costs			Original Issue Discount or Premium			Net Amount
Short-term borrowings—trade receivable securitization facility	$	200,000	$	(229	)	$	—		$	199,771
Term loans	$	5,288,708	$	(42,662	)	$	(11,439	)	$	5,234,607
2020 Notes	550,000		(4,299		)	—			545,701
2021 Notes	500,000		(3,141		)	—			496,859
2022 Notes	1,150,000		(8,381		)	—			1,141,619
2024 Notes	1,200,000		(9,218		)	—			1,190,782
2025 Notes	450,000		(4,144		)	—			445,856
2026 Notes	950,000		(9,588		)	—			940,412
	10,088,708		(81,433		)	(11,439		)	9,995,836
Less current portion	53,074		(429		)	—			52,645
Long-term debt	$	10,035,634	$	(81,004	)	$	(11,439	)	$	9,943,191

Repurchase of Senior Subordinated Notes due 2021 - On October 13, 2016, the Company announced a cash tender offer for any and all of its outstanding 2021 Notes. On October 27, 2016, the Company redeemed a principal amount of approximately $158 million in 2021 Notes outstanding for total consideration of $1,060.50 (plus accrued and unpaid interest) for each $1,000 aggregate principal amount. The total consideration included an early tender premium of $30.00 per $1,000 principal amount of 2021 Notes payable only with respect to each note validly tendered and not revoked on or before October 26, 2016. On November 28, 2016, pursuant to the terms of the indenture governing the 2021 Notes, the Company redeemed the remaining principal of $342 million in 2021 Notes outstanding at a redemption price of 105.625% of the principal amount (plus accrued and unpaid interest).

The Company recorded refinancing costs of $31.9 million during the twenty-six week period ended April 1, 2017 representing debt issuance costs expensed in conjunction with the redemption of the 2021 Notes. The costs consisted of the premium of $28.8 million paid to redeem the $500 million of 2021 Notes and the write-off of $3.1 million in unamortized debt issuance costs.

Incremental Term Loan Assumption Agreement - On October 14, 2016, the Company entered into an Incremental Term Loan Assumption Agreement (the “Assumption Agreement”) with Credit Suisse AG, as administrative agent and collateral agent, and as a lender, in connection with the 2016 Term Loans. The Assumption Agreement, among other things, provides for (i) additional tranche F term loans in an aggregate principal amount equal to $650 million, which were fully drawn on October 14, 2016 (the “Initial Additional Tranche F Term Loans”), and (ii) additional delayed draw tranche F term loans in an aggregate principal amount not to exceed $500 million, which were fully drawn on October 27, 2016 (the “Delayed Draw Additional Tranche F Term Loans”, and together with the Initial Additional Tranche F Term Loans, the “Additional Tranche F Term Loans”), the proceeds of which were used to repurchase the Company's 2021 Notes. The terms and conditions that apply to the Additional Tranche F Term Loans are substantially the same as the terms and conditions that apply to the Tranche F Term Loans under the 2016 Term Loans immediately prior to the Assumption Agreement.

The Company capitalized $11.3 million and expensed $0.2 million in refinancing costs during the twenty-six week period ended April 1, 2017 associated with the Assumption Agreement.

Issuance of Senior Subordinated Notes - On March 1, 2017, TransDigm Inc. issued $300 million in aggregate principal amount of its 2025 Notes at an issue price of 101.5% of the principal amount. The new notes offered were an additional issuance to our existing $450 million of 2025 Notes. The new notes offered, together with the existing 2025 Notes, are treated as a single class for all purposes under the indenture. The 2025 Notes bear interest at the rate of 6.5% per annum, which accrues from November 15, 2016 and is payable semiannually in arrears on May 15 and November 15 of each year, commencing on May 15, 2017. The 2025 Notes mature on May 15, 2025, unless earlier redeemed or repurchased, and are subject to the terms and conditions set forth in the indentures governing the 2025 Notes.

The 2025 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 2025 Notes. The 2025 Notes are guaranteed on a senior subordinated unsecured basis by TD Group and its 100% owned domestic subsidiaries named in the 2025 indentures. The guarantees of the 2025 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 2025 Notes. The 2025 Notes are structurally subordinated to all of the liabilities of TD Group’s non-guarantor subsidiaries.

The 2025 indentures contain certain covenants that, among other things, limit the incurrence of additional indebtedness, the payment of dividends, transactions with affiliates, asset sales, acquisitions, mergers, and consolidations, liens and encumbrances, and prepayments of certain other indebtedness. The 2025 indentures contain events of default customary for agreements of their type (with customary grace periods, as applicable) and provide that, upon the occurrence of an event of default arising from certain events of bankruptcy or insolvency, all outstanding 2025 Notes of each series will become due and payable immediately without further action or notice. If any other type of event of default occurs and is continuing, then the trustee or the holders of at least 25% in principal amount of the then outstanding 2025 Notes of a particular series may declare all such notes to be due and payable immediately.

In addition to the premium of $4.5 million recorded upon the issuance of the additional $300 million of 2025 Notes, the Company capitalized $0.2 million and expensed $3.3 million in refinancing costs during the thirteen week period ended April 1, 2017 representing fees associated with the issuance of the additional $300 million of 2025 Notes.

Amendment No. 2 to the Restated Credit Agreement - On March 6, 2017, TransDigm Inc., TD Group and certain subsidiaries of TransDigm entered into Amendment No. 2 to the Second Amended and Restated Credit Agreement, dated June 4, 2014, with Credit Suisse AG, as administrative agent and collateral agent (the "Agent"), and the other agents and lenders named therein. Amendment No. 2 permits, among other things, up to $1.5 billion of dividends and share repurchases over the next twelve months. If any portion of the $1.5 billion is not used for dividends or share repurchases over the next twelve months, such amount (not to exceed $500 million) may be used to repurchase stock at any time thereafter. Amendment No. 2 also increases the general investment basket to the greater of $400 million and 8% of consolidated total assets.

The Company capitalized $10.3 million and expensed $0.2 million in refinancing costs during the thirteen week period ended April 1, 2017 representing fees associated with Amendment No. 2.

INCOME TAXES	6 Months Ended
INCOME TAXES	Apr. 01, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	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 April 1, 2017 and April 2, 2016, the effective tax rate was 27.7% and 29.4%, respectively. During the twenty-six week periods ended April 1, 2017 and April 2, 2016, the effective income tax rate was 22.5% and 25.7%, respectively. The Company's lower effective tax rate for the thirteen week and twenty-six week periods ended April 1, 2017 was primarily due to a higher discrete adjustment from excess tax benefits for share-based payments. The Company’s effective tax rate for these periods was less than the Federal statutory tax rate primarily due to excess tax benefits from share based payments, the domestic manufacturing deduction and foreign earnings taxed at rates lower than the U.S. statutory rate. 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, Canada, China, France, Germany, Hong Kong, Hungary, Malaysia, Mexico, Norway, Singapore, Sri Lanka, Sweden and the United Kingdom. The Company is no longer subject to U.S. federal examinations for years before fiscal 2014. The Company is currently under U.S. federal examination for its fiscal 2014. In addition, the Company is subject to state income tax examinations for fiscal years 2009 and later. At April 1, 2017 and September 30, 2016, TD Group had $7.4 million and $8.7 million in unrecognized tax benefits, the recognition of which would have an effect of approximately $7.2 million and $8.5 million on the effective tax rate at April 1, 2017 and September 30, 2016, respectively. The Company believes the tax positions that comprise the unrecognized tax benefits will be reduced by approximately $1.3 million over the next 12 months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense.

FAIR VALUE MEASUREMENTS

6 Months Ended

Apr. 01, 2017

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

The following table presents 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):



		April 1, 2017				September 30, 2016
	Level	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents	1	$	985,389	$	985,389	$	1,586,994	$	1,586,994
Interest rate cap agreements ⁽¹⁾	2	15,008		15,008		4,232		4,232
Interest rate swap agreements ⁽¹⁾	2	6,760		6,760		—		—
Liabilities:
Interest rate swap agreements ⁽²⁾	2	24,081		24,081		29,191		29,191
Interest rate swap agreements ⁽³⁾	2	7,760		7,760		53,824		53,824
Short-term borrowings - trade receivable securitization facility ⁽⁴⁾	1	199,909		199,909		199,771		199,771
Long-term debt, including current portion:
Term loans ⁽⁴⁾	2	6,332,361		6,343,762		5,234,607		5,284,037
2020 Notes ⁽⁴⁾	1	546,229		550,000		545,701		566,500
2021 Notes ⁽⁴⁾	1	—		—		496,859		530,000
2022 Notes ⁽⁴⁾	1	1,142,339		1,161,500		1,141,619		1,214,688
2024 Notes ⁽⁴⁾	1	1,191,370		1,215,000		1,190,782		1,266,000
2025 Notes ⁽⁴⁾	1	750,357		757,500		445,856		469,125
2026 Notes ⁽⁴⁾	1	940,690		945,250		940,412		985,625


(1)	Included in other non-current assets on the condensed consolidated balance sheet.


(2)	Included in accrued liabilities on the condensed consolidated balance sheet.


(3)	Included in other non-current liabilities on the condensed consolidated balance sheet.


(4)	The carrying amount of the debt instrument is presented net of the debt issuance costs in connection with the Company's adoption of ASU 2015-03. Refer to Note 8, "Debt," for gross carrying amounts.

The Company values its financial instruments using an industry standard market approach, in which prices and other relevant information are generated by market transactions involving identical or comparable assets or liabilities. No financial instruments were recognized using unobservable inputs.

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 interest rate caps were measured at fair value using implied volatility rates of each individual caplet and the yield curve for the related periods. 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 notes were based upon quoted market prices. There has not been any impact to the fair value of derivative liabilities due to the Company's own credit risk. Similarly, there has not been any impact to the fair value of derivative assets based on the Company's evaluation of counterparties' credit risks.

The fair value of cash and cash equivalents, trade accounts receivable-net and accounts payable approximated book value due to the short-term nature of these instruments at April 1, 2017 and September 30, 2016.

DERIVATIVES AND HEDGING ACTIVITIES

6 Months Ended

Apr. 01, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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. The Company has agreements with each of its swap and cap counterparties that contain a provision whereby if the Company defaults on the credit facility the Company could also be declared in default on its swaps and caps, resulting in an acceleration of payment under the swaps and caps.

Interest rate swap and cap agreements are used to manage interest rate risk associated with floating-rate borrowings under our credit facility. The interest rate swap and cap 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 and cap 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. These derivative instruments qualify 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 loss in stockholders’ deficit 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.

The following table summarizes the Company's interest rate swap agreements:



Aggregate Notional Amount (in millions)	Start Date	End Date	Related Debt	Conversion of Related Variable Rate Debt to Fixed Rate of:
$500	12/30/2016	12/31/2021	Tranche F Term Loans	4.9% (1.9% plus the 3% margin percentage)
$1,000	6/28/2019	6/30/2021	Tranche F Term Loans	4.8% (1.8% plus the 3% margin percentage)
$750	3/31/2016	6/30/2020	Tranche D Term Loans	5.8% (2.8% plus the 3% margin percentage)
$1,000	9/30/2014	6/30/2019	Tranche C Term Loans	5.4% (2.4% plus the 3% margin percentage)

The following table summarizes the Company's interest rate cap agreements:



Aggregate Notional Amount (in millions)	Start Date	End Date	Related Debt	Offsets Variable Rate Debt Attributable to Fluctuations Above:
$400	12/30/2016	12/31/2021	Tranche F Term Loans	Three month LIBO rate of 2.5%
$400	6/30/2016	6/30/2021	Tranche F Term Loans	Three month LIBO rate of 2.0%
$750	9/30/2015	6/30/2020	Tranche E Term Loans	Three month LIBO rate of 2.5%

All interest rate swap and cap agreements are recognized in our condensed consolidated balance sheets at fair value. In accordance with GAAP, certain derivative asset and liability balances are offset where master netting agreements provide for the legal right of setoff. For classification purposes, we record the net fair value of each type of derivative position that is expected to settle in less than one year with each counterparty as a net current asset or liability and each type of long-term position as a net long-term asset or liability. The amounts shown in the table below represent the gross amounts of recognized assets and liabilities, the amounts offset in the condensed consolidated balance sheet and the net amounts of assets and liabilities presented therein. As of April 1, 2017 and September 30, 2016, there were no amounts subject to an enforceable master netting arrangement or similar agreement that have not been offset in the condensed consolidated balance sheet.



	April 1, 2017						September 30, 2016
	Asset			Liability			Asset		Liability
Interest rate cap agreements	$	15,008		$	—		$	4,232	$	—
Interest rate swap agreements	15,007			(40,088		)	—		(83,015		)
Total	30,015			(40,088		)	4,232		(83,015		)
Effect of counterparty netting	(8,247		)	8,247			—		—
Net derivatives as classified in the balance sheet ⁽¹⁾	$	21,768		$	(31,841	)	$	4,232	$	(83,015	)


(1)	Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

Based on the fair value amounts of the interest rate swap and cap agreements determined as of April 1, 2017, the estimated net amount of existing gains and losses and caplet amortization expected to be reclassified into interest expense within the next twelve months is approximately $28.0 million.

Effective September 30, 2016, the Company redesignated the interest rate cap agreements related to the $400 million and the $750 million aggregate notional amount with cap rates of 2.0% and 2.5%, respectively, based on the expected probable cash flows associated with the 2016 term loans and 2015 term loans in consideration of the Company’s ability to select one-month, two-month, three-month, or six-month LIBO rate set forth in the Credit Agreement. Accordingly, amounts previously recorded as a component of accumulated other comprehensive loss in stockholder’s deficit amortized into interest expense was $1.9 million for the twenty-six week period ended April 1, 2017. The accumulated other comprehensive loss to be reclassified into interest expense over the remaining term of the cap agreements is $12.7 million with a related tax benefit of $4.7 million as of April 1, 2017.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

SEGMENTS

6 Months Ended

Apr. 01, 2017

Segment Reporting [Abstract]

SEGMENTS

The Company’s businesses are organized and managed in three reporting segments: Power & Control, Airframe and Non-aviation.

The Power & Control segment includes operations that primarily develop, produce and market systems and components that predominately provide power to or control power of the aircraft utilizing electronic, fluid, power and mechanical motion control technologies. Major product offerings 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, databus and power controls, high performance hoists, winches and lifting devices, and cargo loading and handling systems. Primary customers of this segment are engine and power system and subsystem suppliers, airlines, third party maintenance suppliers, military buying agencies and repair depots. Products are sold in the original equipment and aftermarket market channels.

The Airframe segment includes operations that primarily develop, produce and market systems and components that are used in non-power airframe applications utilizing airframe and cabin structure technologies. Major product offerings include engineered latching and locking devices, rods and locking devices, cockpit security components and systems, aircraft audio systems, specialized lavatory components, seat belts and safety restraints, engineered interior surfaces and related components, lighting and control technology, military personnel parachutes, and cargo delivery systems. Primary customers of this segment are airframe manufacturers and cabin system suppliers and subsystem suppliers, airlines, third party maintenance suppliers, military buying agencies and repair depots. Products are sold in the original equipment and aftermarket market channels.

The Non-aviation segment includes operations that primarily develop, produce and market products for non-aviation markets. Major product offerings include seat belts and safety restraints for ground transportation applications, mechanical/electro-mechanical actuators and controls for space applications, and refueling systems for heavy equipment used in mining, construction and other industries. Primary customers of this segment are off-road vehicle suppliers and subsystem suppliers, child restraint system suppliers, satellite and space system suppliers and manufacturers of heavy equipment used in mining, construction and other industries.

The primary measurement used by management to review and assess the operating performance of each segment is EBITDA As Defined. The Company defines EBITDA As Defined as earnings before interest, taxes, depreciation and amortization plus certain non-operating items including refinancing costs, acquisition-related costs, transaction-related costs and non-cash compensation charges incurred in connection with the Company’s stock incentive plans. Acquisition-related costs represent accounting adjustments to inventory associated with acquisitions of businesses and product lines that were charged to cost of sales when the inventory was sold; costs incurred to integrate acquired businesses and product lines into the Company’s operations, facility relocation costs and other acquisition-related costs; transaction related costs comprising deal fees; legal, financial and tax diligence expenses and valuation costs that are required to be expensed as incurred and other acquisition accounting adjustments.

EBITDA As Defined is not a measurement of financial performance under GAAP. Although the Company uses EBITDA As Defined to assess the performance of its business and for various other purposes, the use of this non-GAAP financial measure as an analytical tool has limitations, and it should not be considered in isolation or as a substitute for analysis of the Company’s results of operations as reported in accordance with GAAP.

The Company’s segments are reported on the same basis used internally for evaluating performance and for allocating resources. The accounting policies for each segment are the same as those described in the summary of significant accounting policies in the Company’s consolidated financial statements. Intersegment sales and transfers are recorded at values based on market prices, which creates intercompany profit on intersegment sales or transfers that is eliminated in consolidation. Intersegment sales were immaterial for the periods presented below. Certain corporate-level expenses are allocated to the operating segments.

The following table presents net sales by reportable segment (in thousands):



	Thirteen Week Periods Ended				Twenty-Six Week Periods Ended
	April 1, 2017		April 2, 2016		April 1, 2017		April 2, 2016
Net sales to external customers
Power & Control	$	479,760	$	405,491	$	920,834	$	752,700
Airframe	365,013		365,749		713,677		696,887
Non-aviation	28,459		25,561		52,739		48,909
	$	873,232	$	796,801	$	1,687,250	$	1,498,496

The following table reconciles EBITDA As Defined by segment to consolidated income before income taxes (in thousands):



	Thirteen Week Periods Ended					Twenty-Six Week Periods Ended
	April 1, 2017		April 2, 2016			April 1, 2017		April 2, 2016
EBITDA As Defined
Power & Control	$	234,531	$	192,180		$	451,313	$	354,646
Airframe	182,916		179,822			353,427		335,544
Non-aviation	8,976		6,538			17,578		12,993
Total segment EBITDA As Defined	426,423		378,540			822,318		703,183
Unallocated corporate expenses	5,208		9,935			16,153		15,165
Total Company EBITDA As Defined	421,215		368,605			806,165		688,018
Depreciation and amortization expense	34,879		29,337			72,927		55,537
Interest expense - net	147,842		111,288			293,846		223,271
Acquisition-related costs	8,104		17,623			26,672		24,847
Stock compensation expense	11,106		11,767			21,126		22,448
Refinancing costs	3,507		—			35,591		—
Other, net	764		(2,197		)	2,069		(2,931		)
Income before income taxes	$	215,013	$	200,787		$	353,934	$	364,846

The following table presents total assets by segment (in thousands):



	April 1, 2017		September 30, 2016
Total assets
Power & Control	$	5,140,403	$	5,184,303
Airframe	3,986,150		3,922,532
Non-aviation	133,222		131,319
Corporate	927,552		1,488,123
	$	10,187,327	$	10,726,277

The Company’s sales principally originate from the United States, and the Company’s long-lived assets are principally located in the United States.

- Definition

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

+ References

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+ Details

ACCUMULATED OTHER COMPREHENSIVE LOSS

6 Months Ended

Apr. 01, 2017

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

The following table presents the components of accumulated other comprehensive loss, net of taxes, for the twenty-six week period ended April 1, 2017 (in thousands):



	Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges ⁽¹⁾			Defined benefit pension plan activity			Currency translation adjustment			Total
Balance at September 30, 2016	$	(61,140	)	$	(24,297	)	$	(64,350	)	$	(149,787	)
Current-period other comprehensive gain (loss)	39,756			—			(20,002		)	19,754
Amounts reclassified from AOCI related to interest rate cap agreements	1,198			—			—			1,198
Balance at April 1, 2017	$	(20,186	)	$	(24,297	)	$	(84,352	)	$	(128,835	)


(1)	Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(1,310) and $(10,567) for the thirteen week periods ended April 1, 2017 and April 2, 2016 and $(24,427) and $(5,475) for the twenty-six week periods ended April 1, 2017 and April 2, 2016, respectively.

A summary of reclassifications out of accumulated other comprehensive loss for the twenty-six week period ended April 1, 2017 is provided below (in thousands):



Description of reclassifications out of accumulated other comprehensive loss	Amount reclassified
Amortization from redesignated interest rate cap agreements ⁽¹⁾	$	1,913
Deferred tax benefit from redesignated interest rate cap agreements	(715		)
Losses reclassified into earnings, net of tax	$	1,198


(1)	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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+ Details

SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS	6 Months Ended
SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS	Apr. 01, 2017
Dividends, Common Stock [Abstract]
SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS	SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS On October 14, 2016, the Company's Board of Directors authorized and declared a special cash dividend of $24.00 on each outstanding share of common stock and cash dividend equivalent payments on options granted under its stock option plans. The record date for the special dividend was October 24, 2016, and the payment date for the dividend was November 1, 2016. The total cash payment related to the special dividend and related dividend equivalent payments in the first quarter of fiscal 2017 was approximately $1,280.1 million and $76.4 million, respectively. For the twenty-six week period ended April 1, 2017, dividend equivalent payments related to dividends declared in fiscal 2013 and fiscal 2014 totaled $19.5 million.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

+ Details

SUPPLEMENTAL GUARANTOR INFORMATION

6 Months Ended

Apr. 01, 2017

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

SUPPLEMENTAL GUARANTOR INFORMATION

TransDigm’s 2020 Notes, 2022 Notes, 2024 Notes, 2025 Notes and 2026 Notes are jointly and severally guaranteed, on a senior subordinated basis, by TD Group and TransDigm Inc.’s 100% 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 April 1, 2017 and September 30, 2016 and its statements of income and comprehensive income and cash flows for the twenty-six week periods ended April 1, 2017 and April 2, 2016 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.

Separate financial statements of TransDigm Inc. are not presented because TransDigm Inc.’s 2020 Notes, 2022 Notes, 2024 Notes, 2025 Notes and 2026 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.

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF APRIL 1, 2017

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	1,182		$	811,930		$	1,068		$	171,209	$	—		$	985,389
Trade accounts receivable - Net	—			—			32,697			577,812		(36,557		)	573,952
Inventories - Net	—			43,873			568,355			114,356		(1,559		)	725,025
Prepaid expenses and other	—			4,290			23,238			8,535		—			36,063
Total current assets	1,182			860,093			625,358			871,912		(38,116		)	2,320,429
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(2,039,946		)	10,125,821			6,877,350			849,010		(15,812,235		)	—
PROPERTY, PLANT AND EQUIPMENT - NET	—			15,671			258,740			44,992		—			319,403
GOODWILL	—			65,117			4,983,714			690,868		—			5,739,699
OTHER INTANGIBLE ASSETS - NET	—			24,724			1,458,894			264,926		—			1,748,544
OTHER	—			27,918			23,526			7,808		—			59,252
TOTAL ASSETS	$	(2,038,764	)	$	11,119,344		$	14,227,582		$	2,729,516	$	(15,850,351	)	$	10,187,327
LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—		$	64,064		$	—		$	—	$	—		$	64,064
Short-term borrowings - trade receivable securitization facility	—			—			—			199,909		—			199,909
Accounts payable	—			13,868			127,308			33,932		(36,105		)	139,003
Accrued liabilities	—			148,619			119,018			62,038		(12		)	329,663
Total current liabilities	—			226,551			246,326			295,879		(36,117		)	732,639
LONG-TERM DEBT	—			10,839,282			—			—		—			10,839,282
DEFERRED INCOME TAXES	—			456,859			(544		)	62,598		—			518,913
OTHER NON-CURRENT LIABILITIES	—			36,326			63,758			35,173		—			135,257
Total liabilities	—			11,559,018			309,540			393,650		(36,117		)	12,226,091
STOCKHOLDERS’ (DEFICIT) EQUITY	(2,038,764		)	(439,674		)	13,918,042			2,335,866		(15,814,234		)	(2,038,764		)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$	(2,038,764	)	$	11,119,344		$	14,227,582		$	2,729,516	$	(15,850,351	)	$	10,187,327

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF SEPTEMBER 30, 2016

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.		Subsidiary Guarantors			Non- Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	13,560		$	1,421,251	$	8,808		$	143,375	$	—		$	1,586,994
Trade accounts receivable - Net	—			—		26,210			561,124		(10,995		)	576,339
Inventories - Net	—			42,309		586,648			96,229		(1,175		)	724,011
Prepaid expenses and other	—			8,209		27,381			7,763		—			43,353
Total current assets	13,560			1,471,769		649,047			808,491		(12,170		)	2,930,697
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(665,050		)	9,671,019		6,182,809			861,647		(16,050,425		)	—
PROPERTY, PLANT AND EQUIPMENT - NET	—			15,991		250,544			44,045		—			310,580
GOODWILL	—			68,593		4,952,950			657,909		—			5,679,452
OTHER INTANGIBLE ASSETS - NET	—			24,801		1,483,285			256,257		—			1,764,343
OTHER	—			10,319		24,063			6,823		—			41,205
TOTAL ASSETS	$	(651,490	)	$	11,262,492	$	13,542,698		$	2,635,172	$	(16,062,595	)	$	10,726,277
LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—		$	52,645	$	—		$	—	$	—		$	52,645
Short-term borrowings - trade receivable securitization facility	—			—		—			199,771		—			199,771
Accounts payable	—			15,347		120,455			31,560		(11,287		)	156,075
Accrued liabilities	—			159,909		123,646			60,557		—			344,112
Total current liabilities	—			227,901		244,101			291,888		(11,287		)	752,603
LONG-TERM DEBT	—			9,943,191		—			—		—			9,943,191
DEFERRED INCOME TAXES	—			434,013		(544		)	58,786		—			492,255
OTHER NON-CURRENT LIABILITIES	—			82,677		70,124			36,917		—			189,718
Total liabilities	—			10,687,782		313,681			387,591		(11,287		)	11,377,767
STOCKHOLDERS’ (DEFICIT) EQUITY	(651,490		)	574,710		13,229,017			2,247,581		(16,051,308		)	(651,490		)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$	(651,490	)	$	11,262,492	$	13,542,698		$	2,635,172	$	(16,062,595	)	$	10,726,277

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 1, 2017

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET SALES	$	—		$	65,037		$	1,411,061		$	251,749		$	(40,597	)	$	1,687,250
COST OF SALES	—			36,230			606,429			149,845			(40,597		)	751,907
GROSS PROFIT	—			28,807			804,632			101,904			—			935,343
SELLING AND ADMINISTRATIVE EXPENSES	61			47,475			128,278			28,109			384			204,307
AMORTIZATION OF INTANGIBLE ASSETS	—			387			43,129			4,149			—			47,665
(LOSS) INCOME FROM OPERATIONS	(61		)	(19,055		)	633,225			69,646			(384		)	683,371
INTEREST EXPENSE (INCOME) - NET	—			298,005			(31		)	(4,128		)	—			293,846
REFINANCING COSTS	—			35,591			—			—			—			35,591
EQUITY IN INCOME OF SUBSIDIARIES	(274,437		)	(629,722		)	—			—			904,159			—
INCOME BEFORE INCOME TAXES	274,376			277,071			633,256			73,774			(904,543		)	353,934
INCOME TAX (BENEFIT) PROVISION	—			2,634			73,549			3,375			—			79,558
NET INCOME	$	274,376		$	274,437		$	559,707		$	70,399		$	(904,543	)	$	274,376
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	20,952			40,955			15,012			(59,324		)	3,357			20,952
TOTAL COMPREHENSIVE INCOME	$	295,328		$	315,392		$	574,719		$	11,075		$	(901,186	)	$	295,328

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 2, 2016

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET SALES	$	—		$	60,703		$	1,229,024		$	220,024		$	(11,255	)	$	1,498,496
COST OF SALES	—			38,372			532,646			138,504			(11,255		)	698,267
GROSS PROFIT	—			22,331			696,378			81,520			—			800,229
SELLING AND ADMINISTRATIVE EXPENSES	—			36,736			113,198			27,333			—			177,267
AMORTIZATION OF INTANGIBLE ASSETS	—			543			27,560			6,742			—			34,845
(LOSS) INCOME FROM OPERATIONS	—			(14,948		)	555,620			47,445			—			588,117
INTEREST EXPENSE (INCOME) - NET	—			229,983			(537		)	(6,175		)	—			223,271
REFINANCING COSTS	—			—			—			—			—			—
EQUITY IN INCOME OF SUBSIDIARIES	(271,124		)	(438,948		)	—			—			710,072			—
INCOME BEFORE INCOME TAXES	271,124			194,017			556,157			53,620			(710,072		)	364,846
INCOME TAX (BENEFIT) PROVISION	—			(77,107		)	170,905			(76		)	—			93,722
NET INCOME	$	271,124		$	271,124		$	385,252		$	53,696		$	(710,072	)	$	271,124
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(13,839		)	20,261			(928		)	(11,850		)	(7,483		)	(13,839		)
TOTAL COMPREHENSIVE INCOME	$	257,285		$	291,385		$	384,324		$	41,846		$	(717,555	)	$	257,285

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 1, 2017

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(61	)	$	(332,771	)	$	720,565		$	2,035		$	732		$	390,500
INVESTING ACTIVITIES:
Capital expenditures	—			(829		)	(34,576		)	(3,031		)	—			(38,436		)
Payments made in connection with acquisitions - see Note 3	—			(108,881		)	—			—			—			(108,881		)
Net cash used in investing activities	—			(109,710		)	(34,576		)	(3,031		)	—			(147,317		)
FINANCING ACTIVITIES:
Intercompany activities	1,691,169			(1,028,726		)	(693,729		)	32,018			(732		)	—
Proceeds from exercise of stock options	12,345			—			—			—			—			12,345
Special dividend and dividend equivalent payments	(1,375,998		)	—			—			—			—			(1,375,998		)
Treasury stock purchased	(339,833		)	—			—			—			—			(339,833		)
Proceeds from 2017 term loans, net	—			1,132,774			—			—			—			1,132,774
Repayment on term loans	—			(32,302		)	—			—			—			(32,302		)
Cash tender and redemption of the 2021 Notes, including premium	—			(528,847		)	—			—			—			(528,847		)
Proceeds from additional 2025 Notes offering, net	—			301,006			—			—			—			301,006
Other	—			(10,745		)	—			—			—			(10,745		)
Net cash (used in) provided by financing activities	(12,317		)	(166,840		)	(693,729		)	32,018			(732		)	(841,600		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			—			(3,188		)	—			(3,188		)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(12,378		)	(609,321		)	(7,740		)	27,834			—			(601,605		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	13,560			1,421,251			8,808			143,375			—			1,586,994
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1,182		$	811,930		$	1,068		$	171,209		$	—		$	985,389

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 2, 2016

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	—		$	(109,171	)	$	382,596		$	18,337		$	(4,882	)	$	286,880
INVESTING ACTIVITIES:
Capital expenditures	—			(950		)	(16,396		)	(4,968		)	—			(22,314		)
Payments made in connection with acquisitions - see Note 3	—			(144,380		)	—			—			—			(144,380		)
Net cash used in investing activities	—			(145,330		)	(16,396		)	(4,968		)	—			(166,694		)
FINANCING ACTIVITIES:
Intercompany activities	201,915			146,738			(367,855		)	14,320			4,882			—
Proceeds from exercise of stock options	12,384			—			—			—			—			12,384
Dividend equivalent payments	(3,000		)	—			—			—			—			(3,000		)
Treasury stock repurchased	(207,755		)	—			—			—			—			(207,755		)
Repayment on term loans	—			(21,920		)	—			—			—			(21,920		)
Other	—			(53		)	—			—			—			(53		)
Net cash provided by (used in) financing activities	3,544			124,765			(367,855		)	14,320			4,882			(220,344		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			—			(1,860		)	—			(1,860		)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	3,544			(129,736		)	(1,655		)	25,829			—			(102,018		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,500			659,365			7,911			45,257			—			714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	5,044		$	529,629		$	6,256		$	71,086		$	—		$	612,015

* * * * *

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	6 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	Apr. 01, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, which creates a new topic in the Accounting Standards Codification (“ASC”) 606, “Revenue From Contracts With Customers.” In addition to superseding and replacing nearly all existing U.S. GAAP revenue recognition guidance, including industry-specific guidance, ASC 606 establishes a new control-based revenue recognition model; changes the basis for deciding when revenue is recognized over time or at a point in time; provides new and more detailed guidance on specific topics; and expands and improves disclosures about revenue. The new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2018, which is the planned date of adoption. We have performed a preliminary review of the new guidance as compared to our current accounting policies. For each reporting unit, we are reviewing a representative sample of contracts and other agreements with our customers and are evaluating the provisions contained within these contracts and agreements in consideration of the five step model specified within ASC 606. The Company is currently evaluating the impact that adopting the standard, along with the subsequent updates and clarifications, will have on its consolidated financial statements and disclosures. During fiscal 2017, we plan to finalize our review and determine our method of adoption. In September 2015, the FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement-Period Adjustments," a new standard intended to simplify the accounting for measurement period adjustments in a business combination. Measurement period adjustments are changes to provisional amounts recorded when the accounting for a business combination is incomplete as of the end of a reporting period. The measurement period can extend for up to a year following the transaction date. During the measurement period, companies may make adjustments to provisional amounts when information necessary to complete the measurement is received. The new guidance requires companies to recognize these adjustments, including any related impacts to net income, in the reporting period in which the adjustments are determined. Companies are no longer required to retroactively apply measurement period adjustments to all periods presented. The guidance was effective for the Company on October 1, 2016. However, as early adoption was permissible, the Company adopted the pronouncement beginning October 1, 2015. The adoption of this pronouncement did not have a significant impact on the Company's consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which will require that a lessee recognize assets and liabilities on the balance sheet for all leases with a lease term of more than twelve months, with the result being the recognition of a right of use asset and a lease liability. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2019, with early adoption permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting.” The guidance requires the recognition of the income tax effects of awards in the income statement when the awards vest or are settled, thus eliminating additional paid in capital pools. The guidance also allows for the employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting. In addition, the guidance allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2017, with early adoption permitted. As early adoption is permissible, the Company adopted this standard in the fourth quarter of fiscal 2016. As a result of adopting the standard in the fourth quarter of fiscal 2016, the condensed consolidated financial statements and earnings per share for the thirteen and twenty-six week periods ended April 2, 2016 were recasted where presented within this Form 10-Q to reflect the impact of this standard as if the Company had adopted as of the beginning of fiscal 2016. Therefore, approximately $3.1 million and $17.6 million in quarter-to-date and year-to-date excess tax benefits as of April 2, 2016 were reclassified from a component of additional paid-in-capital to a component of the income tax provision with a quarter-to-date and year-to-date favorable impact to basic and diluted earnings per common share of $0.05 and $0.31, respectively. The corresponding cash flows are reflected in cash provided by operating activities instead of financing activities, as required. The Company continued to account for forfeitures on an estimated basis. In June 2016, the FASB issued ASU 2016-13, "Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13)," which changes the impairment model for most financial assets. The new model uses a forward-looking expected loss method, which will generally result in earlier recognition of allowances for losses. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019 and early adoption is permitted for annual and interim periods beginning after December 15, 2018. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments," which clarifies existing guidance related to accounting for cash receipts and cash payments and classification on the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” to eliminate Step 2 from the goodwill impairment test in order to simplify the subsequent measurement of goodwill. The guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The adoption of this standard is not expected to have a material impact on its consolidated financial statements.

ACQUISITIONS (Tables)

6 Months Ended

Apr. 01, 2017

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and 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	$	100,647
Property, plant, and equipment	20,818
Intangible assets	229,300
Goodwill	765,113
Other	2,036
Total assets acquired	$	1,117,914
Liabilities assumed:
Current liabilities	$	19,472
Other noncurrent liabilities	100,787
Total liabilities assumed	$	120,259
Net assets acquired	$	997,655

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD) (Tables)

6 Months Ended

Apr. 01, 2017

Earnings Per Share [Abstract]

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
	April 1, 2017		April 2, 2016		April 1, 2017			April 2, 2016
Numerator for earnings per share:
Net income	$	155,505	$	141,683	$	274,376		$	271,124
Less dividends paid on participating securities	—		—		(95,971		)	(3,000		)
Net income applicable to common stock - basic and diluted	$	155,505	$	141,683	$	178,405		$	268,124
Denominator for basic and diluted earnings per share under the two-class method:
Weighted average common shares outstanding	52,849		53,222		53,108			53,468
Vested options deemed participating securities	3,045		2,912		3,103			3,007
Total shares for basic and diluted earnings per share	55,894		56,134		56,211			56,475
Basic and diluted earnings per share	$	2.78	$	2.52	$	3.17		$	4.75

INVENTORIES (Tables)

6 Months Ended

Apr. 01, 2017

Inventory Disclosure [Abstract]

Inventories

Inventories consist of the following (in thousands):



	April 1, 2017			September 30, 2016
Raw materials and purchased component parts	$	499,771		$	464,410
Work-in-progress	189,151			188,417
Finished goods	127,828			153,253
Total	816,750			806,080
Reserves for excess and obsolete inventory	(91,725		)	(82,069		)
Inventories - Net	$	725,025		$	724,011

INTANGIBLE ASSETS (Tables)

6 Months Ended

Apr. 01, 2017

Acquired Finite-Lived Intangible Assets [Line Items]

Intangible Assets Subject to Amortization

Other intangible assets - net in the condensed consolidated balance sheets consist of the following (in thousands):



	April 1, 2017						September 30, 2016
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
Trademarks and trade names	$	729,604	$	—	$	729,604	$	720,263	$	—	$	720,263
Technology	1,285,428		319,942		965,486		1,279,335		288,429		990,906
Order backlog	51,776		44,185		7,591		55,341		29,641		25,700
Other	63,332		17,469		45,863		43,331		15,857		27,474
Total	$	2,130,140	$	381,596	$	1,748,544	$	2,098,270	$	333,927	$	1,764,343

Schedule of Acquired Intangible Assets by Major Class [Table Text Block]

Intangible assets acquired during the twenty-six period ended April 1, 2017 were as follows (in thousands):



	Gross Amount		Amortization Period
Intangible assets not subject to amortization:
Goodwill	$	64,491
Trademarks and trade names	4,739
	69,230
Intangible assets subject to amortization:
Technology	13,426		20 years
Order backlog	527		1 year
	13,953		19 years
Total	$	83,183

Summary of Changes in Carrying Value of Goodwill

The following is a summary of changes in the carrying value of goodwill by segment from September 30, 2016 through April 1, 2017 (in thousands):



	Power & Control		Airframe			Non- aviation		Total
Balance, September 30, 2016	$	3,247,490	$	2,376,593		$	55,369	$	5,679,452
Goodwill acquired during the year	—		64,491			—		64,491
Purchase price allocation adjustments	1,050		—			—		1,050
Currency translation adjustment	—		(5,294		)	—		(5,294		)
Balance, April 1, 2017	$	3,248,540	$	2,435,790		$	55,369	$	5,739,699

DEBT (Tables)

6 Months Ended

Apr. 01, 2017

Debt Disclosure [Abstract]

Schedule of Debt

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



	April 1, 2017
	Gross Amount		Debt Issuance Costs			Original Issue Discount or Premium			Net Amount
Short-term borrowings—trade receivable securitization facility	$	200,000	$	(91	)	$	—		$	199,909
Term loans	$	6,406,406	$	(58,196	)	$	(15,849	)	$	6,332,361
5 1/2% senior subordinated notes due 2020 (2020 Notes)	550,000		(3,771		)	—			546,229
7 1/2% senior subordinated notes due 2021 (2021 Notes)	—		—			—			—
6% senior subordinated notes due 2022 (2022 Notes)	1,150,000		(7,661		)	—			1,142,339
6 1/2% senior subordinated notes due 2024 (2024 Notes)	1,200,000		(8,630		)	—			1,191,370
6 1/2% senior subordinated notes due 2025 (2025 Notes)	750,000		(4,097		)	4,454			750,357
6 3/8% senior subordinated notes due 2026 (2026 Notes)	950,000		(9,310		)	—			940,690
	11,006,406		(91,665		)	(11,395		)	10,903,346
Less current portion	64,603		(539		)	—			64,064
Long-term debt	$	10,941,803	$	(91,126	)	$	(11,395	)	$	10,839,282



	September 30, 2016
	Gross Amount		Debt Issuance Costs			Original Issue Discount or Premium			Net Amount
Short-term borrowings—trade receivable securitization facility	$	200,000	$	(229	)	$	—		$	199,771
Term loans	$	5,288,708	$	(42,662	)	$	(11,439	)	$	5,234,607
2020 Notes	550,000		(4,299		)	—			545,701
2021 Notes	500,000		(3,141		)	—			496,859
2022 Notes	1,150,000		(8,381		)	—			1,141,619
2024 Notes	1,200,000		(9,218		)	—			1,190,782
2025 Notes	450,000		(4,144		)	—			445,856
2026 Notes	950,000		(9,588		)	—			940,412
	10,088,708		(81,433		)	(11,439		)	9,995,836
Less current portion	53,074		(429		)	—			52,645
Long-term debt	$	10,035,634	$	(81,004	)	$	(11,439	)	$	9,943,191

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Apr. 01, 2017

Fair Value Disclosures [Abstract]

Carrying Amounts and Fair Values of Financial Instruments

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



		April 1, 2017				September 30, 2016
	Level	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Assets:
Cash and cash equivalents	1	$	985,389	$	985,389	$	1,586,994	$	1,586,994
Interest rate cap agreements ⁽¹⁾	2	15,008		15,008		4,232		4,232
Interest rate swap agreements ⁽¹⁾	2	6,760		6,760		—		—
Liabilities:
Interest rate swap agreements ⁽²⁾	2	24,081		24,081		29,191		29,191
Interest rate swap agreements ⁽³⁾	2	7,760		7,760		53,824		53,824
Short-term borrowings - trade receivable securitization facility ⁽⁴⁾	1	199,909		199,909		199,771		199,771
Long-term debt, including current portion:
Term loans ⁽⁴⁾	2	6,332,361		6,343,762		5,234,607		5,284,037
2020 Notes ⁽⁴⁾	1	546,229		550,000		545,701		566,500
2021 Notes ⁽⁴⁾	1	—		—		496,859		530,000
2022 Notes ⁽⁴⁾	1	1,142,339		1,161,500		1,141,619		1,214,688
2024 Notes ⁽⁴⁾	1	1,191,370		1,215,000		1,190,782		1,266,000
2025 Notes ⁽⁴⁾	1	750,357		757,500		445,856		469,125
2026 Notes ⁽⁴⁾	1	940,690		945,250		940,412		985,625


(1)	Included in other non-current assets on the condensed consolidated balance sheet.


(2)	Included in accrued liabilities on the condensed consolidated balance sheet.


(3)	Included in other non-current liabilities on the condensed consolidated balance sheet.


(4)	The carrying amount of the debt instrument is presented net of the debt issuance costs in connection with the Company's adoption of ASU 2015-03. Refer to Note 8, "Debt," for gross carrying amounts.

DERIVATIVES AND HEDGING ACTIVITIES (Tables)

6 Months Ended

Apr. 01, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]

The following table summarizes the Company's interest rate swap agreements:



Aggregate Notional Amount (in millions)	Start Date	End Date	Related Debt	Conversion of Related Variable Rate Debt to Fixed Rate of:
$500	12/30/2016	12/31/2021	Tranche F Term Loans	4.9% (1.9% plus the 3% margin percentage)
$1,000	6/28/2019	6/30/2021	Tranche F Term Loans	4.8% (1.8% plus the 3% margin percentage)
$750	3/31/2016	6/30/2020	Tranche D Term Loans	5.8% (2.8% plus the 3% margin percentage)
$1,000	9/30/2014	6/30/2019	Tranche C Term Loans	5.4% (2.4% plus the 3% margin percentage)

The following table summarizes the Company's interest rate cap agreements:



Aggregate Notional Amount (in millions)	Start Date	End Date	Related Debt	Offsets Variable Rate Debt Attributable to Fluctuations Above:
$400	12/30/2016	12/31/2021	Tranche F Term Loans	Three month LIBO rate of 2.5%
$400	6/30/2016	6/30/2021	Tranche F Term Loans	Three month LIBO rate of 2.0%
$750	9/30/2015	6/30/2020	Tranche E Term Loans	Three month LIBO rate of 2.5%

Schedule of Interest Rate Derivatives

As of April 1, 2017 and September 30, 2016, there were no amounts subject to an enforceable master netting arrangement or similar agreement that have not been offset in the condensed consolidated balance sheet.



	April 1, 2017						September 30, 2016
	Asset			Liability			Asset		Liability
Interest rate cap agreements	$	15,008		$	—		$	4,232	$	—
Interest rate swap agreements	15,007			(40,088		)	—		(83,015		)
Total	30,015			(40,088		)	4,232		(83,015		)
Effect of counterparty netting	(8,247		)	8,247			—		—
Net derivatives as classified in the balance sheet ⁽¹⁾	$	21,768		$	(31,841	)	$	4,232	$	(83,015	)


(1)	Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

SEGMENTS (Tables)

6 Months Ended

Apr. 01, 2017

Segment Reporting [Abstract]

Net Sales by Reportable Segments

The following table presents net sales by reportable segment (in thousands):



	Thirteen Week Periods Ended				Twenty-Six Week Periods Ended
	April 1, 2017		April 2, 2016		April 1, 2017		April 2, 2016
Net sales to external customers
Power & Control	$	479,760	$	405,491	$	920,834	$	752,700
Airframe	365,013		365,749		713,677		696,887
Non-aviation	28,459		25,561		52,739		48,909
	$	873,232	$	796,801	$	1,687,250	$	1,498,496

EBITDA Defined by Segment to Consolidated Income Before Taxes

The following table reconciles EBITDA As Defined by segment to consolidated income before income taxes (in thousands):



	Thirteen Week Periods Ended					Twenty-Six Week Periods Ended
	April 1, 2017		April 2, 2016			April 1, 2017		April 2, 2016
EBITDA As Defined
Power & Control	$	234,531	$	192,180		$	451,313	$	354,646
Airframe	182,916		179,822			353,427		335,544
Non-aviation	8,976		6,538			17,578		12,993
Total segment EBITDA As Defined	426,423		378,540			822,318		703,183
Unallocated corporate expenses	5,208		9,935			16,153		15,165
Total Company EBITDA As Defined	421,215		368,605			806,165		688,018
Depreciation and amortization expense	34,879		29,337			72,927		55,537
Interest expense - net	147,842		111,288			293,846		223,271
Acquisition-related costs	8,104		17,623			26,672		24,847
Stock compensation expense	11,106		11,767			21,126		22,448
Refinancing costs	3,507		—			35,591		—
Other, net	764		(2,197		)	2,069		(2,931		)
Income before income taxes	$	215,013	$	200,787		$	353,934	$	364,846

Total Assets by Segment

The following table presents total assets by segment (in thousands):



	April 1, 2017		September 30, 2016
Total assets
Power & Control	$	5,140,403	$	5,184,303
Airframe	3,986,150		3,922,532
Non-aviation	133,222		131,319
Corporate	927,552		1,488,123
	$	10,187,327	$	10,726,277

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

6 Months Ended

Apr. 01, 2017

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Loss

The following table presents the components of accumulated other comprehensive loss, net of taxes, for the twenty-six week period ended April 1, 2017 (in thousands):



	Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges ⁽¹⁾			Defined benefit pension plan activity			Currency translation adjustment			Total
Balance at September 30, 2016	$	(61,140	)	$	(24,297	)	$	(64,350	)	$	(149,787	)
Current-period other comprehensive gain (loss)	39,756			—			(20,002		)	19,754
Amounts reclassified from AOCI related to interest rate cap agreements	1,198			—			—			1,198
Balance at April 1, 2017	$	(20,186	)	$	(24,297	)	$	(84,352	)	$	(128,835	)


(1)	Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(1,310) and $(10,567) for the thirteen week periods ended April 1, 2017 and April 2, 2016 and $(24,427) and $(5,475) for the twenty-six week periods ended April 1, 2017 and April 2, 2016, respectively.

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

A summary of reclassifications out of accumulated other comprehensive loss for the twenty-six week period ended April 1, 2017 is provided below (in thousands):



Description of reclassifications out of accumulated other comprehensive loss	Amount reclassified
Amortization from redesignated interest rate cap agreements ⁽¹⁾	$	1,913
Deferred tax benefit from redesignated interest rate cap agreements	(715		)
Losses reclassified into earnings, net of tax	$	1,198


(1)	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)

6 Months Ended

Apr. 01, 2017

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Supplemental Condensed Consolidating Balance Sheet

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF APRIL 1, 2017

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	1,182		$	811,930		$	1,068		$	171,209	$	—		$	985,389
Trade accounts receivable - Net	—			—			32,697			577,812		(36,557		)	573,952
Inventories - Net	—			43,873			568,355			114,356		(1,559		)	725,025
Prepaid expenses and other	—			4,290			23,238			8,535		—			36,063
Total current assets	1,182			860,093			625,358			871,912		(38,116		)	2,320,429
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(2,039,946		)	10,125,821			6,877,350			849,010		(15,812,235		)	—
PROPERTY, PLANT AND EQUIPMENT - NET	—			15,671			258,740			44,992		—			319,403
GOODWILL	—			65,117			4,983,714			690,868		—			5,739,699
OTHER INTANGIBLE ASSETS - NET	—			24,724			1,458,894			264,926		—			1,748,544
OTHER	—			27,918			23,526			7,808		—			59,252
TOTAL ASSETS	$	(2,038,764	)	$	11,119,344		$	14,227,582		$	2,729,516	$	(15,850,351	)	$	10,187,327
LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—		$	64,064		$	—		$	—	$	—		$	64,064
Short-term borrowings - trade receivable securitization facility	—			—			—			199,909		—			199,909
Accounts payable	—			13,868			127,308			33,932		(36,105		)	139,003
Accrued liabilities	—			148,619			119,018			62,038		(12		)	329,663
Total current liabilities	—			226,551			246,326			295,879		(36,117		)	732,639
LONG-TERM DEBT	—			10,839,282			—			—		—			10,839,282
DEFERRED INCOME TAXES	—			456,859			(544		)	62,598		—			518,913
OTHER NON-CURRENT LIABILITIES	—			36,326			63,758			35,173		—			135,257
Total liabilities	—			11,559,018			309,540			393,650		(36,117		)	12,226,091
STOCKHOLDERS’ (DEFICIT) EQUITY	(2,038,764		)	(439,674		)	13,918,042			2,335,866		(15,814,234		)	(2,038,764		)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$	(2,038,764	)	$	11,119,344		$	14,227,582		$	2,729,516	$	(15,850,351	)	$	10,187,327

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING BALANCE SHEET

AS OF SEPTEMBER 30, 2016

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.		Subsidiary Guarantors			Non- Guarantor Subsidiaries		Eliminations			Total Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	13,560		$	1,421,251	$	8,808		$	143,375	$	—		$	1,586,994
Trade accounts receivable - Net	—			—		26,210			561,124		(10,995		)	576,339
Inventories - Net	—			42,309		586,648			96,229		(1,175		)	724,011
Prepaid expenses and other	—			8,209		27,381			7,763		—			43,353
Total current assets	13,560			1,471,769		649,047			808,491		(12,170		)	2,930,697
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(665,050		)	9,671,019		6,182,809			861,647		(16,050,425		)	—
PROPERTY, PLANT AND EQUIPMENT - NET	—			15,991		250,544			44,045		—			310,580
GOODWILL	—			68,593		4,952,950			657,909		—			5,679,452
OTHER INTANGIBLE ASSETS - NET	—			24,801		1,483,285			256,257		—			1,764,343
OTHER	—			10,319		24,063			6,823		—			41,205
TOTAL ASSETS	$	(651,490	)	$	11,262,492	$	13,542,698		$	2,635,172	$	(16,062,595	)	$	10,726,277
LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt	$	—		$	52,645	$	—		$	—	$	—		$	52,645
Short-term borrowings - trade receivable securitization facility	—			—		—			199,771		—			199,771
Accounts payable	—			15,347		120,455			31,560		(11,287		)	156,075
Accrued liabilities	—			159,909		123,646			60,557		—			344,112
Total current liabilities	—			227,901		244,101			291,888		(11,287		)	752,603
LONG-TERM DEBT	—			9,943,191		—			—		—			9,943,191
DEFERRED INCOME TAXES	—			434,013		(544		)	58,786		—			492,255
OTHER NON-CURRENT LIABILITIES	—			82,677		70,124			36,917		—			189,718
Total liabilities	—			10,687,782		313,681			387,591		(11,287		)	11,377,767
STOCKHOLDERS’ (DEFICIT) EQUITY	(651,490		)	574,710		13,229,017			2,247,581		(16,051,308		)	(651,490		)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$	(651,490	)	$	11,262,492	$	13,542,698		$	2,635,172	$	(16,062,595	)	$	10,726,277

Supplemental Condensed Consolidating Income Statement

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 1, 2017

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET SALES	$	—		$	65,037		$	1,411,061		$	251,749		$	(40,597	)	$	1,687,250
COST OF SALES	—			36,230			606,429			149,845			(40,597		)	751,907
GROSS PROFIT	—			28,807			804,632			101,904			—			935,343
SELLING AND ADMINISTRATIVE EXPENSES	61			47,475			128,278			28,109			384			204,307
AMORTIZATION OF INTANGIBLE ASSETS	—			387			43,129			4,149			—			47,665
(LOSS) INCOME FROM OPERATIONS	(61		)	(19,055		)	633,225			69,646			(384		)	683,371
INTEREST EXPENSE (INCOME) - NET	—			298,005			(31		)	(4,128		)	—			293,846
REFINANCING COSTS	—			35,591			—			—			—			35,591
EQUITY IN INCOME OF SUBSIDIARIES	(274,437		)	(629,722		)	—			—			904,159			—
INCOME BEFORE INCOME TAXES	274,376			277,071			633,256			73,774			(904,543		)	353,934
INCOME TAX (BENEFIT) PROVISION	—			2,634			73,549			3,375			—			79,558
NET INCOME	$	274,376		$	274,437		$	559,707		$	70,399		$	(904,543	)	$	274,376
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	20,952			40,955			15,012			(59,324		)	3,357			20,952
TOTAL COMPREHENSIVE INCOME	$	295,328		$	315,392		$	574,719		$	11,075		$	(901,186	)	$	295,328

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF INCOME AND COMPREHENSIVE INCOME

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 2, 2016

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET SALES	$	—		$	60,703		$	1,229,024		$	220,024		$	(11,255	)	$	1,498,496
COST OF SALES	—			38,372			532,646			138,504			(11,255		)	698,267
GROSS PROFIT	—			22,331			696,378			81,520			—			800,229
SELLING AND ADMINISTRATIVE EXPENSES	—			36,736			113,198			27,333			—			177,267
AMORTIZATION OF INTANGIBLE ASSETS	—			543			27,560			6,742			—			34,845
(LOSS) INCOME FROM OPERATIONS	—			(14,948		)	555,620			47,445			—			588,117
INTEREST EXPENSE (INCOME) - NET	—			229,983			(537		)	(6,175		)	—			223,271
REFINANCING COSTS	—			—			—			—			—			—
EQUITY IN INCOME OF SUBSIDIARIES	(271,124		)	(438,948		)	—			—			710,072			—
INCOME BEFORE INCOME TAXES	271,124			194,017			556,157			53,620			(710,072		)	364,846
INCOME TAX (BENEFIT) PROVISION	—			(77,107		)	170,905			(76		)	—			93,722
NET INCOME	$	271,124		$	271,124		$	385,252		$	53,696		$	(710,072	)	$	271,124
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	(13,839		)	20,261			(928		)	(11,850		)	(7,483		)	(13,839		)
TOTAL COMPREHENSIVE INCOME	$	257,285		$	291,385		$	384,324		$	41,846		$	(717,555	)	$	257,285

Supplemental Condensed Consolidating Cash Flow Statement

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 1, 2017

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(61	)	$	(332,771	)	$	720,565		$	2,035		$	732		$	390,500
INVESTING ACTIVITIES:
Capital expenditures	—			(829		)	(34,576		)	(3,031		)	—			(38,436		)
Payments made in connection with acquisitions - see Note 3	—			(108,881		)	—			—			—			(108,881		)
Net cash used in investing activities	—			(109,710		)	(34,576		)	(3,031		)	—			(147,317		)
FINANCING ACTIVITIES:
Intercompany activities	1,691,169			(1,028,726		)	(693,729		)	32,018			(732		)	—
Proceeds from exercise of stock options	12,345			—			—			—			—			12,345
Special dividend and dividend equivalent payments	(1,375,998		)	—			—			—			—			(1,375,998		)
Treasury stock purchased	(339,833		)	—			—			—			—			(339,833		)
Proceeds from 2017 term loans, net	—			1,132,774			—			—			—			1,132,774
Repayment on term loans	—			(32,302		)	—			—			—			(32,302		)
Cash tender and redemption of the 2021 Notes, including premium	—			(528,847		)	—			—			—			(528,847		)
Proceeds from additional 2025 Notes offering, net	—			301,006			—			—			—			301,006
Other	—			(10,745		)	—			—			—			(10,745		)
Net cash (used in) provided by financing activities	(12,317		)	(166,840		)	(693,729		)	32,018			(732		)	(841,600		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			—			(3,188		)	—			(3,188		)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(12,378		)	(609,321		)	(7,740		)	27,834			—			(601,605		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	13,560			1,421,251			8,808			143,375			—			1,586,994
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1,182		$	811,930		$	1,068		$	171,209		$	—		$	985,389

TRANSDIGM GROUP INCORPORATED

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

FOR THE TWENTY-SIX WEEK PERIOD ENDED APRIL 2, 2016

(Amounts in thousands)



	TransDigm Group			TransDigm Inc.			Subsidiary Guarantors			Non- Guarantor Subsidiaries			Eliminations			Total Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	—		$	(109,171	)	$	382,596		$	18,337		$	(4,882	)	$	286,880
INVESTING ACTIVITIES:
Capital expenditures	—			(950		)	(16,396		)	(4,968		)	—			(22,314		)
Payments made in connection with acquisitions - see Note 3	—			(144,380		)	—			—			—			(144,380		)
Net cash used in investing activities	—			(145,330		)	(16,396		)	(4,968		)	—			(166,694		)
FINANCING ACTIVITIES:
Intercompany activities	201,915			146,738			(367,855		)	14,320			4,882			—
Proceeds from exercise of stock options	12,384			—			—			—			—			12,384
Dividend equivalent payments	(3,000		)	—			—			—			—			(3,000		)
Treasury stock repurchased	(207,755		)	—			—			—			—			(207,755		)
Repayment on term loans	—			(21,920		)	—			—			—			(21,920		)
Other	—			(53		)	—			—			—			(53		)
Net cash provided by (used in) financing activities	3,544			124,765			(367,855		)	14,320			4,882			(220,344		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	—			—			—			(1,860		)	—			(1,860		)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	3,544			(129,736		)	(1,655		)	25,829			—			(102,018		)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,500			659,365			7,911			45,257			—			714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	5,044		$	529,629		$	6,256		$	71,086		$	—		$	612,015

DESCRIPTION OF THE BUSINESS - Narratives (Details)	Apr. 01, 2017
Accounting Policies [Abstract]
Percentage of ownership in subsidiary	100.00%

ACQUISITIONS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands					6 Months Ended
	Feb. 22, 2017	Sep. 23, 2016	Jun. 23, 2016	Jan. 04, 2016	Apr. 01, 2017	Apr. 02, 2016
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired					$ 108,881	$ 144,380
Minimum
Business Acquisition [Line Items]
Estimated useful life of aircraft (in years)					25 years
Maximum
Business Acquisition [Line Items]
Estimated useful life of aircraft (in years)					30 years
Schroth [Member]
Business Acquisition [Line Items]
Business acquisition cost	$ 88,900
Amount of goodwill expected to be tax deductible	26,000
Payments to Acquire Businesses, Net of Cash Acquired	78,900
Business Combination, Consideration Transferred, Liabilities Incurred	10,000
Amount of goodwill expected to not be tax deductible	$ 38,000
Tactair
Business Acquisition [Line Items]
Business acquisition cost		$ 258,800
Business Acquisition Purchase Price Adjustment					$ 2,700
Tax benefits		$ 74,500
Tax benefit recognition period (in years)		15 years
Amount of goodwill expected to be tax deductible		$ 122,000
Amount of goodwill expected to not be tax deductible		$ 8,000
Data Device Corporation
Business Acquisition [Line Items]
Business acquisition cost			$ 997,700
Business Acquisition Purchase Price Adjustment					1,400
Amount of goodwill expected to not be tax deductible			$ 765,113
Breeze-Eastern
Business Acquisition [Line Items]
Business acquisition cost				$ 205,900
Business Acquisition, Share Price				$ 19.61
Payments to Acquire Businesses, Net of Cash Acquired				$ 146,400
Cash Acquired from Acquisition				30,800
Business Combination, Consideration Transferred, Liabilities Incurred				34,900
Business Combination, Consideration Transferred to Dissenting Shareholders				28,700
Loss Contingency Accrual, Provision				6,200
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed				4,900
Interest expense				1,300
Amount of goodwill expected to not be tax deductible				$ 115,000
Accrual for Environmental Loss Contingencies					24,900
Accrued Liabilities \| Breeze-Eastern
Business Acquisition [Line Items]
Accrual for Environmental Loss Contingencies					6,200
Other Noncurrent Liabilities \| Breeze-Eastern
Business Acquisition [Line Items]
Accrual for Environmental Loss Contingencies					$ 18,700

ACQUISITIONS - Business Combinations Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - Data Device Corporation $ in Thousands	Jun. 23, 2016 USD ($)
Business Acquisition [Line Items]
Current assets, excluding cash acquired	$ 100,647
Property, plant, and equipment	20,818
Intangible assets	229,300
Goodwill	765,113
Other	2,036
Total assets acquired	1,117,914
Current liabilities	19,472
Other noncurrent liabilities	100,787
Total liabilities assumed	120,259
Net assets acquired	$ 997,655

RECENT ACCOUNTING PRONOUNCEMENTS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefit	$ (59,508)	$ (59,104)	$ (79,558)	$ (93,722)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share		$ 0.05		$ 0.31
Adjustments for New Accounting Principle, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefit		$ 3,100		$ 17,600

EARNINGS RELEASE PER SHARE (TWO-CLASS METHOD) - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Numerator for earnings per share:
Net income	$ 155,505	$ 141,683	$ 274,376	$ 271,124
Less dividends paid on participating securities	0	0	(95,971)	(3,000)
Net income applicable to common stock - basic and diluted	$ 155,505	$ 141,683	$ 178,405	$ 268,124
Denominator for basic and diluted earnings per share under the two-class method, in shares:
Weighted average common shares outstanding	52,849	53,222	53,108	53,468
Vested options deemed participating securities	3,045	2,912	3,103	3,007
Basic and diluted (in shares)	55,894	56,134	56,211	56,475
Basic and diluted earnings per share (in dollars per share)	$ 2.78	$ 2.52	$ 3.17	$ 4.75

- Definition

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

+ References + Details

INVENTORIES - Schedule of Inventory (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Sep. 30, 2016
Inventory Disclosure [Abstract]
Raw materials and purchased component parts	$ 499,771	$ 464,410
Work-in-progress	189,151	188,417
Finished goods	127,828	153,253
Total	816,750	806,080
Reserves for excess and obsolete inventory	(91,725)	(82,069)
Inventories - Net	$ 725,025	$ 724,011

INTANGIBLE ASSETS - Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 2,130,140	$ 2,098,270
Intangible Assets, Accumulated Amortization	381,596	333,927
Total	1,748,544	1,764,343
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,285,428	1,279,335
Accumulated Amortization	319,942	288,429
Net	965,486	990,906
Order backlog
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	51,776	55,341
Accumulated Amortization	44,185	29,641
Net	7,591	25,700
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	63,332	43,331
Accumulated Amortization	17,469	15,857
Net	45,863	27,474
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill), Gross	729,604	720,263
Indefinite-Lived Intangible Assets, Accumulated Amortization	0	0
Intangible Assets (Excluding Goodwill), Net	$ 729,604	$ 720,263

INTANGIBLE ASSETS - Summary of changes in carrying value of Goodwill (Details) $ in Thousands	6 Months Ended
	Apr. 01, 2017 USD ($)
Goodwill [Roll Forward]
Balance at beginning of period	$ 5,679,452
Goodwill, Acquired During Period	64,491
Purchase price allocation adjustments	1,050
Currency translation adjustment	(5,294)
Balance at end of period	5,739,699
Power & Control
Goodwill [Roll Forward]
Balance at beginning of period	3,247,490
Goodwill, Acquired During Period	0
Purchase price allocation adjustments	1,050
Currency translation adjustment	0
Balance at end of period	3,248,540
Airframe
Goodwill [Roll Forward]
Balance at beginning of period	2,376,593
Goodwill, Acquired During Period	64,491
Purchase price allocation adjustments	0
Currency translation adjustment	(5,294)
Balance at end of period	2,435,790
Non- aviation
Goodwill [Roll Forward]
Balance at beginning of period	55,369
Goodwill, Acquired During Period	0
Purchase price allocation adjustments	0
Currency translation adjustment	0
Balance at end of period	$ 55,369

INTANGIBLE ASSETS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 22,134	$ 18,522	$ 47,665	$ 34,845
Estimated Amortization Expense, 2017	88,400		88,400
Estimated Amortization Expense, 2018	67,000		67,000
Estimated Amortization Expense, 2019	66,800		66,800
Estimated Amortization Expense, 2020	66,800		66,800
Estimated Amortization Expense, 2021	66,800		66,800
Estimated Amortization Expense, 2022	$ 66,800		$ 66,800

INTANGIBLE ASSETS - Acquired Intangibles (Details) $ in Thousands	6 Months Ended
	Apr. 01, 2017 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	$ 64,491
Indefinite-lived Intangible Assets Acquired	69,230
Finite-lived Intangible Assets Acquired	$ 13,953
Finite-Lived Intangible Asset, Useful Life	19 years
Intangible Assets, Acquired During the Period	$ 83,183
Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 13,426
Finite-Lived Intangible Asset, Useful Life	20 years
Order backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 527
Finite-Lived Intangible Asset, Useful Life	1 year
Goodwill [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	$ 64,491
Trademarks and trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets Acquired	$ 4,739

DEBT - Schedule of Debt (Detail) - USD ($)
$ in Thousands

Apr. 01, 2017

Mar. 01, 2017

Sep. 30, 2016

May 14, 2015

Debt Instrument [Line Items]

Gross Amount

$ 11,006,406

$ 10,088,708

Debt Issuance Costs

(91,665)

(81,433)

Original Issue Discount or Premium

(11,395)

(11,439)

Short-term borrowings - trade receivable securitization facility

199,909

199,771

Total debt outstanding

10,903,346

9,995,836

Long-term Debt, Current Maturities, Net

64,064

52,645

Long-term Debt, Excluding Current Maturities, Gross

10,941,803

10,035,634

Deferred Finance Costs, Excluding Current Maturities

(91,126)

(81,004)

Debt Instrument, Unamortized Discount, Excluding Current Maturities

(11,395)

(11,439)

Long-term debt

10,839,282

9,943,191

Term loans

Debt Instrument [Line Items]

Gross Amount

6,406,406

5,288,708

Debt Issuance Costs

(58,196)

(42,662)

Original Issue Discount or Premium

(15,849)

(11,439)

Total debt outstanding

^[1]

$ 6,332,361

$ 5,234,607

Senior Subordinated Notes | 5 1/2% senior subordinated notes due 2020 (2020 Notes)

Debt Instrument [Line Items]

Interest rate

5.50%

Gross Amount

$ 550,000

Debt Issuance Costs

(3,771)

(4,299)

Original Issue Discount or Premium

Total debt outstanding

^[1]

546,229

$ 545,701

Senior Subordinated Notes | 7 1/2% senior subordinated notes due 2021 (2021 Notes)

Debt Instrument [Line Items]

Interest rate

7.50%

Gross Amount

$ 500,000

Debt Issuance Costs

(3,141)

Original Issue Discount or Premium

Total debt outstanding

^[1]

$ 0

$ 496,859

Senior Subordinated Notes | 6% senior subordinated notes due 2022 (2022 Notes)

Debt Instrument [Line Items]

Interest rate

6.00%

Gross Amount

$ 1,150,000

Debt Issuance Costs

(7,661)

(8,381)

Original Issue Discount or Premium

Total debt outstanding

^[1]

$ 1,142,339

$ 1,141,619

Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2024 (2024 Notes)

Debt Instrument [Line Items]

Interest rate

6.50%

Gross Amount

$ 1,200,000

Debt Issuance Costs

(8,630)

(9,218)

Original Issue Discount or Premium

Total debt outstanding

^[1]

$ 1,191,370

$ 1,190,782

Senior Subordinated Notes | 6 1/2% senior subordinated notes due 2025 (2025 Notes)

Debt Instrument [Line Items]

Interest rate

6.50%

Gross Amount

$ 750,000

$ 300,000

$ 450,000

Debt Issuance Costs

(4,097)

(4,144)

Debt Instrument, Unamortized Premium

4,454

$ 4,500

Total debt outstanding

^[1]

$ 750,357

$ 445,856

Senior Subordinated Notes | 6 3/8% senior subordinated notes due 2026 (2026 Notes)

Debt Instrument [Line Items]

Interest rate

6.375%

Gross Amount

$ 950,000

Debt Issuance Costs

(9,310)

(9,588)

Original Issue Discount or Premium

Total debt outstanding

^[1]

940,690

940,412

Asset-backed Securities

Debt Instrument [Line Items]

Short-term borrowings—trade receivable securitization facility, Gross

200,000

Debt Issuance Costs

(91)

(229)

Original Issue Discount or Premium

Short-term borrowings - trade receivable securitization facility

^[1]

199,909

199,771

Less current portion

Debt Instrument [Line Items]

Debt Issuance Costs

(539)

(429)

Original Issue Discount or Premium

Long-term Debt, Current Maturities, Gross

64,603

53,074

Long-term Debt, Current Maturities, Net

$ 64,064

$ 52,645

[1]	The carrying amount of the debt instrument is presented net of the debt issuance costs in connection with the Company's adoption of ASU 2015-03. Refer to Note 8, "Debt," for gross carrying amounts.

DEBT - Narratives (Details)			3 Months Ended		6 Months Ended
DEBT - Narratives (Details)	Mar. 01, 2017 USD ($)	Nov. 28, 2016 USD ($)	Apr. 01, 2017 USD ($)	Apr. 02, 2016 USD ($)	Apr. 01, 2017 USD ($)	Apr. 02, 2016 USD ($)	Mar. 06, 2017 USD ($)	Oct. 27, 2016 USD ($)	Oct. 14, 2016 USD ($)	Sep. 30, 2016 USD ($)	May 14, 2015 USD ($)
Debt Instrument [Line Items]
Refinancing Costs			$ 3,507,000	$ 0	$ 35,591,000	$ 0
Gross Amount			11,006,406,000		11,006,406,000					$ 10,088,708,000
Restricted payments, dividend or stock repurchase, maximum							$ 1,500,000,000
Restricted payments, stock repurchase, maximum							500,000,000
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Debt Instrument [Line Items]
Debt Instrument, Repurchased Face Amount		$ 342,000,000						$ 158,000,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		105.625%
Debt Instrument, Repurchase Amount								1,060.50
Debt Instrument, Redemption Price, Principal Amount Redeemed								1,000
Debt Instrument, Fee Amount								$ 30.00
Debt Instrument, Face Amount			500,000,000		500,000,000
Write off of Deferred Debt Issuance Cost					3,100,000
Interest rate										7.50%
Refinancing Costs					31,900,000
Redemption Premium					28,800,000
Gross Amount			$ 0		0					$ 500,000,000
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Debt Instrument [Line Items]
Debt Issuance Cost					$ 200,000
Interest rate	6.50%		6.50%		6.50%					6.50%
Debt Instrument, Unamortized Premium	$ 4,500,000		$ 4,454,000		$ 4,454,000					$ 0
Refinancing Costs					3,300,000
Gross Amount	$ 300,000,000		750,000,000		750,000,000					450,000,000	$ 450,000,000
Debt Instrument, Redemption Price, Percentage	101.50%
Term loans
Debt Instrument [Line Items]
Gross Amount			$ 6,406,406,000		6,406,406,000					$ 5,288,708,000
Term loans \| Initial Additional Tranche F Term Loans
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 650,000,000
Term loans \| Delayed Draw Tranche F Term Loans
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 500,000,000
Term loans \| Tranche F
Debt Instrument [Line Items]
Debt Issuance Cost					11,300,000
Refinancing Costs					200,000
Second Amended And Restated Credit Agreement [Member] \| Second Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Debt Issuance Cost					10,300,000
Refinancing Costs					$ 200,000
Increase to General Investment Basket							$ 400,000,000
Maximum Investment as Percent of Consolidated Assets							0.08

INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
INCOME TAXES - Narratives (Details) - USD ($) $ in Millions	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Effective income tax rate	27.70%	29.40%	22.50%	25.70%
Unrecognized tax benefits	$ 7.4		$ 7.4		$ 8.7
Tax rate effect	7.2		7.2		$ 8.5
Reduction in tax position in next 12 months	$ 1.3		$ 1.3

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

Apr. 01, 2017

Sep. 30, 2016

Apr. 02, 2016

Sep. 30, 2015

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Cash and cash equivalents

$ 985,389

$ 1,586,994

$ 612,015

$ 714,033

Short-term borrowings - trade receivable securitization facility

199,909

199,771

Long-term Debt

10,903,346

9,995,836

Other Noncurrent Assets

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Interest Rate Cash Flow Hedge Asset at Carrying Value

^[1]

15,008

4,232

Interest rate cap agreements

^[1]

6,760

Accrued Liabilities

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Interest rate swap agreements

^[2]

24,081

29,191

Other Noncurrent Liabilities

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Interest rate swap agreements

^[3]

7,760

53,824

Term loans

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

6,332,361

5,234,607

Level 1

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Cash and cash equivalents, Fair Value

985,389

1,586,994

Level 2 | Other Noncurrent Assets

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Interest rate cap agreements, Fair Value

^[1]

15,008

4,232

Interest Rate Swap Asset at Fair Value

^[1]

6,760

Level 2 | Accrued Liabilities

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Interest rate swap agreements, Fair Value

^[2]

24,081

29,191

Level 2 | Other Noncurrent Liabilities

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Interest rate swap agreements, Fair Value

^[3]

7,760

53,824

Level 2 | Term loans

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

6,343,762

5,284,037

5 1/2% senior subordinated notes due 2020 (2020 Notes) | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

546,229

545,701

5 1/2% senior subordinated notes due 2020 (2020 Notes) | Level 1 | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

550,000

566,500

7 1/2% senior subordinated notes due 2021 (2021 Notes) | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

496,859

7 1/2% senior subordinated notes due 2021 (2021 Notes) | Level 1 | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

530,000

6% senior subordinated notes due 2022 (2022 Notes) | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

1,142,339

1,141,619

6% senior subordinated notes due 2022 (2022 Notes) | Level 1 | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

1,161,500

1,214,688

6 1/2% senior subordinated notes due 2024 (2024 Notes) | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

1,191,370

1,190,782

6 1/2% senior subordinated notes due 2024 (2024 Notes) | Level 1 | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

1,215,000

1,266,000

6 1/2% senior subordinated notes due 2025 (2025 Notes) | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

750,357

445,856

6 1/2% senior subordinated notes due 2025 (2025 Notes) | Level 1 | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

757,500

469,125

6 3/8% senior subordinated notes due 2026 (2026 Notes) | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term Debt

^[4]

940,690

940,412

6 3/8% senior subordinated notes due 2026 (2026 Notes) | Level 1 | Senior Subordinated Notes

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term debt, including current portion, Fair Value

945,250

985,625

Asset-backed Securities

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Short-term borrowings - trade receivable securitization facility

^[4]

199,909

199,771

Asset-backed Securities | Level 1

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Short-term borrowings - trade receivable securitization facility, Fair Value

$ 199,909

$ 199,771

[1]	Included in other non-current assets on the condensed consolidated balance sheet.
[2]	Included in accrued liabilities on the condensed consolidated balance sheet.
[3]	Included in other non-current liabilities on the condensed consolidated balance sheet.
[4]	The carrying amount of the debt instrument is presented net of the debt issuance costs in connection with the Company's adoption of ASU 2015-03. Refer to Note 8, "Debt," for gross carrying amounts.

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Notional Amounts of Outstanding Derivatives (Details)	Apr. 01, 2017 USD ($)
Incremental Tranche F \| Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 500,000,000
Derivative, Fixed Interest Rate	4.90%
Derivative, Variable Interest Rate	1.90%
Derivative, Basis Spread on Variable Rate	3.00%
Incremental Tranche F \| Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 400,000,000
Derivative, Cap Interest Rate	2.50%
Tranche F \| Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 1,000,000,000
Derivative, Fixed Interest Rate	4.80%
Derivative, Variable Interest Rate	1.80%
Derivative, Basis Spread on Variable Rate	3.00%
Tranche F \| Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 400,000,000
Derivative, Cap Interest Rate	2.00%
Tranche E \| Interest Rate Cap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Cap Interest Rate	2.50%
Tranche D \| Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 750,000,000
Derivative, Fixed Interest Rate	5.80%
Derivative, Variable Interest Rate	2.80%
Derivative, Basis Spread on Variable Rate	3.00%
Tranche C \| Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount	$ 1,000,000,000
Derivative, Fixed Interest Rate	5.40%
Derivative, Variable Interest Rate	2.40%
Derivative, Basis Spread on Variable Rate	3.00%

DERIVATIVES AND HEDGING ACTIVITIES - Schedule of Interest Rate Derivatives (Details) - USD ($)
$ in Thousands

Apr. 01, 2017

Sep. 30, 2016

Derivative [Line Items]

Derivative Asset, Fair Value, Gross Asset

$ 30,015

$ 4,232

Derivative Asset, Fair Value, Gross Liability

(40,088)

(83,015)

Derivative Asset, Collateral, Obligation to Return Cash, Offset

(8,247)

Derivative Liability, Collateral, Right to Reclaim Cash, Offset

8,247

Derivative Asset

^[1]

21,768

4,232

Derivative Liability

^[1]

(31,841)

(83,015)

Interest Rate Cap

Derivative [Line Items]

Derivative Asset, Fair Value, Gross Asset

15,008

4,232

Derivative Asset, Fair Value, Gross Liability

Interest Rate Swap

Derivative [Line Items]

Derivative Asset, Fair Value, Gross Asset

15,007

Derivative Asset, Fair Value, Gross Liability

$ (40,088)

$ (83,015)

[1]	Refer to Note 10, "Fair Value Measurements," for the condensed consolidated balance sheet classification of our interest rate swap and cap agreements.

DERIVATIVES AND HEDGING ACTIVITIES - Narratives (Details)

6 Months Ended

Apr. 01, 2017

USD ($)

Interest Rate Swap and Cap

Derivative [Line Items]

Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimate of Time to Transfer

12 months

Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred

$ 28,000,000

Interest Rate Cap

Derivative [Line Items]

Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Gross Amount to be Transferred

12,700,000

Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Tax to be Transferred

4,700,000

Tranche F | Interest Rate Cap

Derivative [Line Items]

Derivative, Notional Amount

$ 400,000,000

Derivative, Cap Interest Rate

2.00%

Tranche E | Interest Rate Cap

Derivative [Line Items]

Derivative, Notional Amount

$ 750,000,000

Derivative, Cap Interest Rate

2.50%

Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income

Derivative [Line Items]

Interest expense

$ 1,913,000

^[1]

[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SEGMENTS - Narratives (Details)	6 Months Ended
SEGMENTS - Narratives (Details)	Apr. 01, 2017 Segment
Segment Reporting [Abstract]
Number of reporting segments	3

SEGMENTS - Net Sales by Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Segment Reporting Information [Line Items]
Net Sales	$ 873,232	$ 796,801	$ 1,687,250	$ 1,498,496
Operating Segments \| Power & Control
Segment Reporting Information [Line Items]
Net Sales	479,760	405,491	920,834	752,700
Operating Segments \| Airframe
Segment Reporting Information [Line Items]
Net Sales	365,013	365,749	713,677	696,887
Operating Segments \| Non- aviation
Segment Reporting Information [Line Items]
Net Sales	$ 28,459	$ 25,561	$ 52,739	$ 48,909

SEGMENTS - EBITDA Defined by Segment to Consolidated Income Before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	$ 421,215	$ 368,605	$ 806,165	$ 688,018
Interest expense - net	147,842	111,288	293,846	223,271
Stock compensation expense			21,126	22,448
Refinancing Costs	3,507	0	35,591	0
Income before income taxes	215,013	200,787	353,934	364,846
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	426,423	378,540	822,318	703,183
Operating Segments \| Power & Control
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	234,531	192,180	451,313	354,646
Operating Segments \| Airframe
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	182,916	179,822	353,427	335,544
Operating Segments \| Non- aviation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	8,976	6,538	17,578	12,993
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
EBITDA As Defined	5,208	9,935	16,153	15,165
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization expense	34,879	29,337	72,927	55,537
Interest expense - net	147,842	111,288	293,846	223,271
Acquisition-related costs	8,104	17,623	26,672	24,847
Stock compensation expense	11,106	11,767	21,126	22,448
Refinancing Costs	3,507	0	35,591	0
Other, net	$ 764	$ (2,197)	$ 2,069	$ (2,931)

SEGMENTS - Total Assets by Segment (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Sep. 30, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 10,187,327	$ 10,726,277
Operating Segments \| Power & Control
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,140,403	5,184,303
Operating Segments \| Airframe
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,986,150	3,922,532
Operating Segments \| Non- aviation
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	133,222	131,319
Corporate, Non-Segment
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 927,552	$ 1,488,123

ACCUMULATED OTHER COMPREHENSIVE LOSS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Equity [Abstract]
Other Comprehensive Loss, Derivatives Qualifying as Hedges, Tax	$ (1,310)	$ (10,567)	$ (24,427)	$ (5,475)

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Apr. 01, 2017

Apr. 02, 2016

Apr. 01, 2017

Apr. 02, 2016

Accumulated Other Comprehensive Income (Loss) [Line Items]

Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax

$ 1,310

$ 10,567

$ 24,427

$ 5,475

Balance at beginning of period

(149,787)

Current-period other comprehensive gain (loss)

19,754

Amounts reclassified from AOCI related to interest rate cap agreements

1,198

Balance at end of period

(128,835)

Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1)

Accumulated Other Comprehensive Income (Loss) [Line Items]

Balance at beginning of period

^[1]

(61,140)

Current-period other comprehensive gain (loss)

^[1]

39,756

Amounts reclassified from AOCI related to interest rate cap agreements

^[1]

1,198

Balance at end of period

^[1]

(20,186)

Defined benefit pension plan activity

Accumulated Other Comprehensive Income (Loss) [Line Items]

Balance at beginning of period

(24,297)

Current-period other comprehensive gain (loss)

Amounts reclassified from AOCI related to interest rate cap agreements

Balance at end of period

(24,297)

Currency translation adjustment

Accumulated Other Comprehensive Income (Loss) [Line Items]

Balance at beginning of period

(64,350)

Current-period other comprehensive gain (loss)

(20,002)

Amounts reclassified from AOCI related to interest rate cap agreements

Balance at end of period

$ (84,352)

[1]	Unrealized loss represents interest rate swap and cap agreements, net of taxes of $(1,310) and $(10,567) for the thirteen week periods ended April 1, 2017 and April 2, 2016 and $(24,427) and $(5,475) for the twenty-six week periods ended April 1, 2017 and April 2, 2016, respectively.

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Amounts Recognized in Other Comprehensive Loss (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Apr. 01, 2017

Apr. 02, 2016

Apr. 01, 2017

Apr. 02, 2016

Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]

Deferred tax benefit from redesignated interest rate cap agreements

$ 59,508

$ 59,104

$ 79,558

$ 93,722

Unrealized (loss) gains on derivatives designated and qualifying as cash flow hedges (1) | Reclassification out of Accumulated Other Comprehensive Income

Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]

Amortization from redesignated interest rate cap agreements (1)

^[1]

1,913

Deferred tax benefit from redesignated interest rate cap agreements

(715)

Losses reclassified into earnings, net of tax

$ 1,198

[1]	This component of accumulated other comprehensive loss is included in interest expense (see Note 11, “Derivatives and Hedging Activity,” for additional information).

SPECIAL DIVIDEND AND DIVIDEND EQUIVALENT PAYMENTS - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended
	Oct. 14, 2016	Apr. 01, 2017	Apr. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 24
Payments of Dividends		$ 1,375,998	$ 3,000
2017 declared dividend
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payments of Dividends		1,280,100
Dividends, Share-based Compensation, Cash		76,400
2013 and 2014 declared dividend
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividends, Share-based Compensation, Cash		$ 19,500

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Sep. 30, 2016	Apr. 02, 2016	Sep. 30, 2015
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 985,389	$ 1,586,994	$ 612,015	$ 714,033
Trade accounts receivable - Net	573,952	576,339
Inventories - Net	725,025	724,011
Prepaid expenses and other	36,063	43,353
Total current assets	2,320,429	2,930,697
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	0	0
PROPERTY, PLANT AND EQUIPMENT - NET	319,403	310,580
GOODWILL	5,739,699	5,679,452
OTHER INTANGIBLE ASSETS - NET	1,748,544	1,764,343
OTHER	59,252	41,205
TOTAL ASSETS	10,187,327	10,726,277
Current portion of long-term debt	64,064	52,645
Short-term borrowings - trade receivable securitization facility	199,909	199,771
Accounts payable	139,003	156,075
Accrued liabilities	329,663	344,112
Total current liabilities	732,639	752,603
LONG-TERM DEBT	10,839,282	9,943,191
DEFERRED INCOME TAXES	518,913	492,255
OTHER NON-CURRENT LIABILITIES	135,257	189,718
Total liabilities	12,226,091	11,377,767
STOCKHOLDERS’ (DEFICIT) EQUITY	(2,038,764)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	10,187,327	10,726,277
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Trade accounts receivable - Net	(36,557)	(10,995)
Inventories - Net	(1,559)	(1,175)
Prepaid expenses and other	0	0
Total current assets	(38,116)	(12,170)
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(15,812,235)	(16,050,425)
PROPERTY, PLANT AND EQUIPMENT - NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - NET	0	0
OTHER	0	0
TOTAL ASSETS	(15,850,351)	(16,062,595)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	(36,105)	(11,287)
Accrued liabilities	(12)	0
Total current liabilities	(36,117)	(11,287)
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	(36,117)	(11,287)
STOCKHOLDERS’ (DEFICIT) EQUITY	(15,814,234)	(16,051,308)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(15,850,351)	(16,062,595)
TransDigm Group
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	1,182	13,560	5,044	1,500
Trade accounts receivable - Net	0	0
Inventories - Net	0	0
Prepaid expenses and other	0	0
Total current assets	1,182	13,560
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	(2,039,946)	(665,050)
PROPERTY, PLANT AND EQUIPMENT - NET	0	0
GOODWILL	0	0
OTHER INTANGIBLE ASSETS - NET	0	0
OTHER	0	0
TOTAL ASSETS	(2,038,764)	(651,490)
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Total current liabilities	0	0
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	0	0
OTHER NON-CURRENT LIABILITIES	0	0
Total liabilities	0	0
STOCKHOLDERS’ (DEFICIT) EQUITY	(2,038,764)	(651,490)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	(2,038,764)	(651,490)
TransDigm Inc.
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	811,930	1,421,251	529,629	659,365
Trade accounts receivable - Net	0	0
Inventories - Net	43,873	42,309
Prepaid expenses and other	4,290	8,209
Total current assets	860,093	1,471,769
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	10,125,821	9,671,019
PROPERTY, PLANT AND EQUIPMENT - NET	15,671	15,991
GOODWILL	65,117	68,593
OTHER INTANGIBLE ASSETS - NET	24,724	24,801
OTHER	27,918	10,319
TOTAL ASSETS	11,119,344	11,262,492
Current portion of long-term debt	64,064	52,645
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	13,868	15,347
Accrued liabilities	148,619	159,909
Total current liabilities	226,551	227,901
LONG-TERM DEBT	10,839,282	9,943,191
DEFERRED INCOME TAXES	456,859	434,013
OTHER NON-CURRENT LIABILITIES	36,326	82,677
Total liabilities	11,559,018	10,687,782
STOCKHOLDERS’ (DEFICIT) EQUITY	(439,674)	574,710
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	11,119,344	11,262,492
Subsidiary Guarantors
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	1,068	8,808	6,256	7,911
Trade accounts receivable - Net	32,697	26,210
Inventories - Net	568,355	586,648
Prepaid expenses and other	23,238	27,381
Total current assets	625,358	649,047
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	6,877,350	6,182,809
PROPERTY, PLANT AND EQUIPMENT - NET	258,740	250,544
GOODWILL	4,983,714	4,952,950
OTHER INTANGIBLE ASSETS - NET	1,458,894	1,483,285
OTHER	23,526	24,063
TOTAL ASSETS	14,227,582	13,542,698
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	0	0
Accounts payable	127,308	120,455
Accrued liabilities	119,018	123,646
Total current liabilities	246,326	244,101
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	(544)	(544)
OTHER NON-CURRENT LIABILITIES	63,758	70,124
Total liabilities	309,540	313,681
STOCKHOLDERS’ (DEFICIT) EQUITY	13,918,042	13,229,017
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	14,227,582	13,542,698
Non- Guarantor Subsidiaries
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	171,209	143,375	$ 71,086	$ 45,257
Trade accounts receivable - Net	577,812	561,124
Inventories - Net	114,356	96,229
Prepaid expenses and other	8,535	7,763
Total current assets	871,912	808,491
INVESTMENT IN SUBSIDIARIES AND INTERCOMPANY BALANCES	849,010	861,647
PROPERTY, PLANT AND EQUIPMENT - NET	44,992	44,045
GOODWILL	690,868	657,909
OTHER INTANGIBLE ASSETS - NET	264,926	256,257
OTHER	7,808	6,823
TOTAL ASSETS	2,729,516	2,635,172
Current portion of long-term debt	0	0
Short-term borrowings - trade receivable securitization facility	199,909	199,771
Accounts payable	33,932	31,560
Accrued liabilities	62,038	60,557
Total current liabilities	295,879	291,888
LONG-TERM DEBT	0	0
DEFERRED INCOME TAXES	62,598	58,786
OTHER NON-CURRENT LIABILITIES	35,173	36,917
Total liabilities	393,650	387,591
STOCKHOLDERS’ (DEFICIT) EQUITY	2,335,866	2,247,581
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$ 2,729,516	$ 2,635,172

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Apr. 01, 2017	Apr. 02, 2016
Condensed Income Statements, Captions [Line Items]
NET SALES	$ 873,232	$ 796,801	$ 1,687,250	$ 1,498,496
COST OF SALES	382,144	371,140	751,907	698,267
GROSS PROFIT	491,088	425,661	935,343	800,229
SELLING AND ADMINISTRATIVE EXPENSES	102,592	95,064	204,307	177,267
AMORTIZATION OF INTANGIBLE ASSETS	22,134	18,522	47,665	34,845
(LOSS) INCOME FROM OPERATIONS	366,362	312,075	683,371	588,117
INTEREST EXPENSE - NET	147,842	111,288	293,846	223,271
REFINANCING COSTS	3,507	0	35,591	0
EQUITY IN INCOME OF SUBSIDIARIES			0	0
INCOME BEFORE INCOME TAXES	215,013	200,787	353,934	364,846
INCOME TAX PROVISION	59,508	59,104	79,558	93,722
NET INCOME	155,505	141,683	274,376	271,124
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX	10,229	(13,747)	20,952	(13,839)
TOTAL COMPREHENSIVE INCOME	$ 165,734	$ 127,936	295,328	257,285
Eliminations
Condensed Income Statements, Captions [Line Items]
NET SALES			(40,597)	(11,255)
COST OF SALES			(40,597)	(11,255)
GROSS PROFIT			0	0
SELLING AND ADMINISTRATIVE EXPENSES			384	0
AMORTIZATION OF INTANGIBLE ASSETS			0	0
(LOSS) INCOME FROM OPERATIONS			(384)	0
INTEREST EXPENSE - NET			0	0
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			904,159	710,072
INCOME BEFORE INCOME TAXES			(904,543)	(710,072)
INCOME TAX PROVISION			0	0
NET INCOME			(904,543)	(710,072)
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX			3,357	(7,483)
TOTAL COMPREHENSIVE INCOME			(901,186)	(717,555)
TransDigm Group
Condensed Income Statements, Captions [Line Items]
NET SALES			0	0
COST OF SALES			0	0
GROSS PROFIT			0	0
SELLING AND ADMINISTRATIVE EXPENSES			61	0
AMORTIZATION OF INTANGIBLE ASSETS			0	0
(LOSS) INCOME FROM OPERATIONS			(61)	0
INTEREST EXPENSE - NET			0	0
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			(274,437)	(271,124)
INCOME BEFORE INCOME TAXES			274,376	271,124
INCOME TAX PROVISION			0	0
NET INCOME			274,376	271,124
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX			20,952	(13,839)
TOTAL COMPREHENSIVE INCOME			295,328	257,285
TransDigm Inc.
Condensed Income Statements, Captions [Line Items]
NET SALES			65,037	60,703
COST OF SALES			36,230	38,372
GROSS PROFIT			28,807	22,331
SELLING AND ADMINISTRATIVE EXPENSES			47,475	36,736
AMORTIZATION OF INTANGIBLE ASSETS			387	543
(LOSS) INCOME FROM OPERATIONS			(19,055)	(14,948)
INTEREST EXPENSE - NET			298,005	229,983
REFINANCING COSTS			35,591	0
EQUITY IN INCOME OF SUBSIDIARIES			(629,722)	(438,948)
INCOME BEFORE INCOME TAXES			277,071	194,017
INCOME TAX PROVISION			2,634	(77,107)
NET INCOME			274,437	271,124
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX			40,955	20,261
TOTAL COMPREHENSIVE INCOME			315,392	291,385
Subsidiary Guarantors
Condensed Income Statements, Captions [Line Items]
NET SALES			1,411,061	1,229,024
COST OF SALES			606,429	532,646
GROSS PROFIT			804,632	696,378
SELLING AND ADMINISTRATIVE EXPENSES			128,278	113,198
AMORTIZATION OF INTANGIBLE ASSETS			43,129	27,560
(LOSS) INCOME FROM OPERATIONS			633,225	555,620
INTEREST EXPENSE - NET			(31)	(537)
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			0	0
INCOME BEFORE INCOME TAXES			633,256	556,157
INCOME TAX PROVISION			73,549	170,905
NET INCOME			559,707	385,252
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX			15,012	(928)
TOTAL COMPREHENSIVE INCOME			574,719	384,324
Non- Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
NET SALES			251,749	220,024
COST OF SALES			149,845	138,504
GROSS PROFIT			101,904	81,520
SELLING AND ADMINISTRATIVE EXPENSES			28,109	27,333
AMORTIZATION OF INTANGIBLE ASSETS			4,149	6,742
(LOSS) INCOME FROM OPERATIONS			69,646	47,445
INTEREST EXPENSE - NET			(4,128)	(6,175)
REFINANCING COSTS			0	0
EQUITY IN INCOME OF SUBSIDIARIES			0	0
INCOME BEFORE INCOME TAXES			73,774	53,620
INCOME TAX PROVISION			3,375	(76)
NET INCOME			70,399	53,696
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX			(59,324)	(11,850)
TOTAL COMPREHENSIVE INCOME			$ 11,075	$ 41,846

SUPPLEMENTAL GUARANTOR INFORMATION - Supplemental Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 390,500	$ 286,880
Capital expenditures	(38,436)	(22,314)
Payments made in connection with acquisitions - see Note 3	(108,881)	(144,380)
Net cash used in investing activities	(147,317)	(166,694)
Intercompany activities	0	0
Proceeds from exercise of stock options	12,345	12,384
Special dividend and dividend equivalent payments	(1,375,998)	(3,000)
Treasury stock purchased	(339,833)	(207,755)
Proceeds from 2017 term loans, net	1,132,774	0
Repayment on term loans	(32,302)	(21,920)
Cash tender and redemption of the 2021 Notes, including premium	(528,847)	0
Other	(10,745)	(53)
Net cash used in financing activities	(841,600)	(220,344)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,188)	(1,860)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(601,605)	(102,018)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,586,994	714,033
CASH AND CASH EQUIVALENTS, END OF PERIOD	985,389	612,015
Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	732	(4,882)
Capital expenditures	0	0
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	0	0
Intercompany activities	(732)	4,882
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	0	0
Net cash used in financing activities	(732)	4,882
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0
TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(61)	0
Capital expenditures	0	0
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	0	0
Intercompany activities	1,691,169	201,915
Proceeds from exercise of stock options	12,345	12,384
Special dividend and dividend equivalent payments	(1,375,998)	(3,000)
Treasury stock purchased	(339,833)	(207,755)
Other	0	0
Net cash used in financing activities	(12,317)	3,544
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(12,378)	3,544
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	13,560	1,500
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,182	5,044
TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(332,771)	(109,171)
Capital expenditures	(829)	(950)
Payments made in connection with acquisitions - see Note 3	(108,881)	(144,380)
Net cash used in investing activities	(109,710)	(145,330)
Intercompany activities	(1,028,726)	146,738
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	(10,745)	(53)
Net cash used in financing activities	(166,840)	124,765
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(609,321)	(129,736)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,421,251	659,365
CASH AND CASH EQUIVALENTS, END OF PERIOD	811,930	529,629
Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	720,565	382,596
Capital expenditures	(34,576)	(16,396)
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	(34,576)	(16,396)
Intercompany activities	(693,729)	(367,855)
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	0	0
Net cash used in financing activities	(693,729)	(367,855)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(7,740)	(1,655)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	8,808	7,911
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,068	6,256
Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	2,035	18,337
Capital expenditures	(3,031)	(4,968)
Payments made in connection with acquisitions - see Note 3	0	0
Net cash used in investing activities	(3,031)	(4,968)
Intercompany activities	32,018	14,320
Proceeds from exercise of stock options	0	0
Special dividend and dividend equivalent payments	0	0
Treasury stock purchased	0	0
Other	0	0
Net cash used in financing activities	32,018	14,320
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(3,188)	(1,860)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	27,834	25,829
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	143,375	45,257
CASH AND CASH EQUIVALENTS, END OF PERIOD	171,209	71,086
Term loans
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	(32,302)	(21,920)
Term loans \| Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans \| TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans \| TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	(32,302)	(21,920)
Term loans \| Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	0
Term loans \| Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Repayment on term loans	0	$ 0
Term loans \| 2017 term loan
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	1,132,774
Term loans \| 2017 term loan \| Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Term loans \| 2017 term loan \| TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Term loans \| 2017 term loan \| TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	1,132,774
Term loans \| 2017 term loan \| Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Term loans \| 2017 term loan \| Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes)
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	(528,847)
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes) \| Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes) \| TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes) \| TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	(528,847)
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes) \| Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes \| 7 1/2% senior subordinated notes due 2021 (2021 Notes) \| Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Cash tender and redemption of the 2021 Notes, including premium	0
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes)
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	301,006
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes) \| Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes) \| TransDigm Group
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes) \| TransDigm Inc.
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	301,006
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes) \| Subsidiary Guarantors
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	0
Senior Subordinated Notes \| 6 1/2% senior subordinated notes due 2025 (2025 Notes) \| Non- Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from 2017 term loans, net	$ 0