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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 29, 2013	Apr. 26, 2013
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 29, 2013
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--09-27
Entity Filer Category	Accelerated Filer
Class A [Member]
Entity Common Stock, Shares Outstanding		8,714,508
Class B [Member]
Entity Common Stock, Shares Outstanding		1,213,334

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Net sales	$ 132,100	$ 128,726	$ 219,374	$ 208,902
Cost of sales	78,016	78,199	131,476	127,274
Gross profit	54,084	50,527	87,898	81,628
Operating expenses:
Marketing and selling	25,876	25,281	45,094	45,666
Administrative management, finance and information systems	11,500	11,200	20,945	22,038
Litigation settlement recovery		(3,500)		(3,500)
Research and development	4,070	3,565	7,695	7,162
Total operating expenses	41,446	36,546	73,734	71,366
Operating profit	12,638	13,981	14,164	10,262
Interest income	(32)	(10)	(53)	(31)
Interest expense	485	817	924	1,413
Other expense (income), net	(878)	(104)	(380)	(1,296)
Income before income taxes	13,063	13,278	13,673	10,176
Income tax expense	4,126	5,995	4,489	5,837
Net income	$ 8,937	$ 7,283	$ 9,184	$ 4,339
Dilutive stock options	4	4	3	11
Weighted average common shares - Dilutive	9,546	9,382	9,491	9,363
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,328	8,162	8,274	8,136
Net income per common share - Basic:
Net income per common share - Basic	$ 0.91	$ 0.75	$ 0.94	$ 0.45
Net income per common share - Diluted:
Net income per common share - Diluted	$ 0.90	$ 0.74	$ 0.93	$ 0.44
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,214	1,216	1,214	1,216
Net income per common share - Basic:
Net income per common share - Basic	$ 0.83	$ 0.68	$ 0.85	$ 0.40
Net income per common share - Diluted:
Net income per common share - Diluted	$ 0.90	$ 0.74	$ 0.93	$ 0.44

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Net income	$ 8,937	$ 7,283	$ 9,184	$ 4,339
Foreign currency translation gain (loss)	(3,345)	1,912	(2,473)	(1,197)
Income from cash flow hedge		271	138	484
Total comprehensive income (loss)	$ 5,592	$ 9,466	$ 6,849	$ 3,626

- Definition

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

+ References + Details

- Definition

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

+ References

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- Definition

Amount after tax, before reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency.

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- Definition

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

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+ Details

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 29, 2013	Sep. 28, 2012	Mar. 30, 2012
ASSETS
Cash and cash equivalents	$ 40,392	$ 58,904	$ 29,649
Accounts receivable, net	109,176	40,673	111,357
Inventories	85,192	67,058	79,304
Deferred income taxes	6,773	8,645	9,674
Other current assets	6,491	7,672	3,824
Total current assets	248,024	182,952	233,808
Property, plant and equipment, net of accumulated depreciation of $102,165, $98,235, and $94,775, respectively	38,400	36,667	34,982
Deferred income taxes	15,495	14,808	15,074
Goodwill	18,657	14,466	14,596
Other intangible assets, net	14,325	4,309	5,043
Other assets	11,274	10,430	9,377
Total assets	346,175	263,632	312,880
LIABILITIES AND SHAREHOLDERS' EQUITY
Short term notes payable and revolving credit lines	52,000		39,776
Current portion of long term debt	542	526	3,091
Accounts payable	41,856	24,559	39,467
Accrued liabilities:
Salaries, wages and benefits	11,475	15,365	10,800
Accrued warranty	5,280	4,751	5,618
Income taxes payable	4,168	582	2,078
Other	17,211	13,184	14,417
Total current liabilities	132,532	58,967	115,247
Long-term debt, less current maturities	8,057	8,334	8,604
Deferred income taxes	2,502	694	245
Retirement benefits	11,785	11,827	9,880
Other liabilities	10,934	10,206	10,476
Total liabilities	165,810	90,028	144,452
Shareholders' equity:
Preferred stock: none issued
Capital in excess of par value	64,817	64,184	62,793
Retained earnings	102,001	92,817	87,022
Accumulated other comprehensive income	13,782	16,117	18,119
Treasury stock at cost, shares of Class A common stock: 35,680, 516 and 0 shares, respectively	(733)	(9)
Total shareholders' equity	180,365	173,604	168,428
Total liabilities and shareholders' equity	346,175	263,632	312,880
Class A [Member]
Common stock:
Shares issued and outstanding	437	434	433
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 29, 2013	Sep. 28, 2012	Mar. 30, 2012
Property, plant and equipment, accumulated depreciation	$ 102,165	$ 98,235	$ 94,776
Treasury stock, shares	35,680	516	0
Class A [Member]
Common stock, shares issued	8,714,178	8,676,703	8,671,146
Common stock, shares outstanding	8,714,178	8,676,703	8,671,146
Class B [Member]
Common stock, shares issued	1,213,664	1,215,758	1,215,842
Common stock, shares outstanding	1,213,664	1,215,758	1,215,842

- Definition

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

+ References + Details

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012
CASH USED FOR OPERATING ACTIVITIES
Net income	$ 9,184	$ 4,339
Adjustments to reconcile net income to net cash used for operating activities:
Depreciation	4,642	5,292
Amortization of intangible assets	306	319
Amortization of deferred financing costs	119	122
Stock based compensation	714	920
Amortization of deferred loss on interest rate swap	138	484
Deferred income taxes	723	153
Change in operating assets and liabilities, net of effects of acquired business:
Accounts receivable, net	(67,858)	(64,215)
Inventories, net	(16,343)	(11,024)
Accounts payable and accrued liabilities	20,827	15,238
Other current assets	1,209	1,160
Other non-current assets	(1,001)	(1,342)
Other long-term liabilities	788	1,446
Other, net	49	317
Cash used for operating activities	(46,503)	(46,791)
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business	(15,420)
Additions to property, plant and equipment	(6,087)	(4,962)
Proceeds from sales of property, plant and equipment		1,208
Cash used for investing activities	(21,507)	(3,754)
CASH PROVIDED BY FINANCING ACTIVITIES
Net borrowings from short-term notes payable and revolving credit lines	52,000	39,763
Principal payments on senior notes and other long-term debt	(262)	(3,277)
Common stock transactions	86	338
Purchases of treasury stock	(886)	(98)
Cash provided by financing activities	50,938	36,726
Effect of foreign currency rate changes on cash	(1,440)	(1,046)
Decrease in cash and cash equivalents	(18,512)	(14,865)
CASH AND CASH EQUIVALENTS
Beginning of period	58,904	44,514
End of period	$ 40,392	$ 29,649

Basis Of Presentation	6 Months Ended
Basis Of Presentation	Mar. 29, 2013
Basis Of Presentation [Abstract]
Basis Of Presentation	1Basis of Presentation The Condensed Consolidated Financial Statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of March 29, 2013 and March 30, 2012, and the results of operations for the three and six month periods then ended and cash flows for the six month periods then ended. These Condensed Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 28, 2012 which was filed with the Securities and Exchange Commission on December 11, 2012. Due to seasonal variations and other factors, the results of operations for the three and six months ended March 29, 2013 are not necessarily indicative of the results to be expected for the Company's full 2013 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. All monetary amounts, other than share and per share amounts, are stated in thousands.

Accounts Receivable	6 Months Ended
Accounts Receivable	Mar. 29, 2013
Accounts Receivable [Abstract]
Accounts Receivable	2Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $3,551, $4,172 and $3,496 as of the periods ended March 29, 2013, September 28, 2012 and March 30, 2012, respectively. The increase in net accounts receivable to $109,176 as of March 29, 2013 from $40,673 as of September 28, 2012 is attributable to the seasonal nature of the Company's business. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns on a receivable exist, a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business unit. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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Earnings Per Share	6 Months Ended
Earnings Per Share	Mar. 29, 2013
Earnings Per Share [Abstract]
Earnings Per Share ("EPS")	3Earnings Per Share (“EPS”) Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method. Grants of restricted stock which receive non-forfeitable dividends are required to be included as part of the basic weighted average share calculation under the two-class method. Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above. As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. Basic EPS Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively. In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities. For the three and six month periods ended March 29, 2013 and March 30, 2012, basic net income per share for Class A and Class B shares has been presented using the two class method as described above. Diluted EPS Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units (“stock units” or “units”) and non-vested restricted stock. Anti-dilutive stock options, units and non-vested stock are excluded from the calculation of diluted EPS. The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock. Therefore, diluted net income per share is the same for both Class A and Class B common shares. In periods where the Company reports a net loss, the effect of anti-dilutive stock options, units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share. For the three and six month periods ended March 29, 2013 and March 30, 2012, diluted net income per share reflects the effect of dilutive stock options and units and assumes the conversion of Class B common stock into Class A common stock. Stock options that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 0 and 5,850 for the three months ended March 29, 2013 and March 30, 2012, respectively and 0 and 15,066 for the six months ended March 29, 2013 and March 30, 2012, respectively. Non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 386,409 and 499,254 shares for the three months ended March 29, 2013 and March 30, 2012, respectively, and 427,246 and 489,792 shares for the six months ended March 29, 2013 and March 30, 2012, respectively.

Stock-Based Compensation And Stock Ownership Plans

6 Months Ended

Mar. 29, 2013

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Stock-Based Compensation And Stock Ownership Plans

4Stock-Based Compensation and Stock Ownership Plans

The Company’s current stock ownership plans allow for issuance of stock options to acquire shares of Class A common stock by key executives and non-employee directors. Current plans also allow for issuance of shares of restricted stock, units or stock appreciation rights in lieu of stock options.

At the February 28, 2013 Annual Shareholder Meeting, the Company’s shareholders approved the 2012 Johnson Outdoors Inc. Non-Employee Director Stock Ownership Plan (the “2012 Plan”) which provides for the issuance of up to 50,000 shares of Class A common stock pursuant to the terms of the 2012 Plan. The 2012 Plan became effective on December 5, 2012.

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan there were 764,058 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at March 29, 2013.

Stock Options

All stock options have been granted at a price not less than fair market value at the date of grant and all outstanding options are currently exercisable. Stock options generally have a term of 10 years.

All of the Company’s stock options outstanding are fully vested, with no further compensation expense to be recorded. There were no grants of stock options during any of the three and six month periods ended March 29, 2013 or March 30, 2012.

A summary of stock option activity for the six months ended March 29, 2013 related to the Company’s stock ownership plans is shown below.



	Shares	Weighted Average Exercise Price		Aggregate Intrinsic Value		Weighted Average Remaining Contractual Term (Years)
Outstanding and exercisable at September 28, 2012	23,366	$	15.39
Exercised	(8,300)		10.35
Outstanding and exercisable at March 29, 2013	15,066	$	18.16	$	84	1.8

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $23.84 as of March 29, 2013, which would have been received by the option holders had those option holders exercised their stock options as of that date.

The Company received cash proceeds from stock option exercises totaling $86 and $338 for the six month periods ending March 29, 2013 and March 30, 2012, respectively. The fair value of the stock received upon exercise of such options at their date of exercise during the six month periods ended March 29, 2013 and March 30, 2012 was $171 and $689, respectively.

Non-vested Stock

All shares of non-vested stock awarded by the Company have been granted at their fair market value on the date of grant and vest either immediately or within five years after the grant date. The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s shares traded.

A summary of non-vested stock activity for the six months ended March 29, 2013 related to the Company’s stock ownership plans is as follows:



		Weighted Average
	Shares	Grant Price
Non-vested stock at September 28, 2012	493,548	$	11.95
Non-vested stock grants	70,545		20.66
Restricted stock vested	(177,684)		11.43
Non-vested stock at March 29, 2013	386,409	$	13.78

Non-vested stock grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of shares by tendering a portion of the vested shares back to the Company. Shares tendered back to the Company were 43,464 and 6,105 during the six month periods ended March 29, 2013 and March 30, 2012, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $346 and $544 for the three month periods ended March 29, 2013 and March 30, 2012, respectively, and $701 and $920 for the six month periods ended March 29, 2013 and March 30, 2012, respectively. Unrecognized compensation cost related to non-vested stock as of March 29, 2013 was $3,002, which amount will be amortized to expense through November 2016 or adjusted for changes in future estimated or actual forfeitures.

The fair value of restricted stock vested during the six month periods ended March 29, 2013 and March 30, 2012 was $3,628 and $486, respectively.

Restricted Stock Units

All stock units awarded by the Company have been granted at their fair market value on the date of grant and vest within one year after the grant date. The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s shares traded.

The Company issued 6,600 stock units at a weighted average grant price of $22.73 for the three and six month periods ended March 29, 2013. No restricted stock units were granted for the three and six month periods ended March 30, 2012.

Stock compensation expense, net of forfeitures, related to stock units was $13 for both the three and six month periods ended March 29, 2013. There was no stock compensation expense related to stock units during the three and six month periods ended March 30, 2012. Unrecognized compensation cost related to non-vested stock units as of March 29, 2013 was $138, which amount will be amortized to expense through February 2014 or adjusted for changes in future estimated or actual forfeitures.

The Company recognized income tax benefit on stock-based compensation expense of $136 and $207 for the three month periods ended March 29, 2013 and March 30, 2012, respectively, and $271 and $350 for the six month periods ended March 29, 2013 and March 30, 2012, respectively.

The Company recognized income tax benefit (expense) on exercises of stock options and vesting of non-vested stock of $(2) and $31 for the three month periods ended March 29, 2013 and March 30, 2012, respectively, and $(2) and $117 for the six month periods ended March 29, 2013 and March 30, 2012, respectively.

Employees’ Stock Purchase Plan

The Company’s shareholders have adopted the Johnson Outdoors Inc. 2009 Employees’ Stock Purchase Plan which provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or at the end of the offering period, whichever is lower.

No shares were issued under the Employees’ Stock Purchase Plan during the three and six month periods ended March 29, 2013 and March 30, 2012.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References + Details

Pension Plans

6 Months Ended

Mar. 29, 2013

Pension Plans [Abstract]

Pension Plans

5Pension Plans

The Company has non-contributory defined benefit pension plans covering certain U.S. employees. Retirement benefits are generally provided based on the employees’ years of service and average earnings. Normal retirement age is 65, with provisions for earlier retirement.

The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three and six month periods ended March 29, 2013 and March 30, 2012 were as follows:



	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30
	2013		2012		2013		2012
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		240		267		499		518
Less estimated return on plan assets		253		230		489		471
Amortization of unrecognized losses		249		123		333		168
	$	236	$	160	$	343	$	215

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name FASB Staff Position (FSP)
-Number FAS106-2
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Principles Board Opinion (APB)
-Number 30
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes

6 Months Ended

Mar. 29, 2013

Income Taxes [Abstract]

Income Taxes

6Income Taxes

For the three months ended March 29, 2013 and March 30, 2012, the Company’s effective income tax rate attributable to earnings before income taxes was 31.6% and 45.1%, respectively. During the second quarter of fiscal year 2013, the Company recognized a tax expense of $4,126 on income before income tax of $13,063. The decrease in the Company’s effective tax rate versus the prior year period was primarily due to income in tax jurisdictions with deferred tax valuation allowances in the current period versus losses in the prior year period. Further contributing to the difference in effective tax rates was the retroactive research and development credit enactment during the current year period and an audit settlement in the prior year period.

For the six months ended March 29, 2013 and March 30, 2012, the Company’s effective income tax rate attributable to earnings before income taxes was 32.8% and 57.4%, respectively. The decrease in the Company’s effective tax rate for the six months ended March 29, 2013 versus the prior year period was primarily due to income in tax jurisdictions with deferred tax valuation allowances in the current year period versus losses in the prior year period. Further contributing to the difference in effective tax rates, the Company recognized the retroactive research and development credit enacted during the six months ended March 29, 2013 and had an audit settlement during the six month period ended March 30, 2012.

During the six months ended March 29, 2013, the Company continued to maintain valuation allowances in Japan, Italy, Spain, Indonesia, New Zealand, the United Kingdom, the Netherlands and France. A valuation allowance remains for various state and federal U.S. deferred tax assets where it is more likely than not that the asset will not be realized due to a lack of apportioned income or limited carryforward periods. The Company would ordinarily recognize a tax expense or benefit on operating income or loss in these jurisdictions; however, due to the recent cumulative losses for book purposes and the uncertainty of the realization of certain deferred tax assets in these jurisdictions, the Company continues to adjust its valuation allowances resulting in effectively no recorded tax expense or benefit in these jurisdictions.

The Company regularly assesses the adequacy of its provisions for income tax contingencies in accordance with the applicable authoritative guidance on accounting for income taxes. As a result, the Company may adjust the reserves for unrecognized tax benefits for the impact of new facts and developments, such as changes to interpretations of relevant tax law, assessments from taxing authorities, settlements with taxing authorities, and lapses of statutes of limitation. The Company’s 2013 fiscal year tax expense is anticipated to include approximately $310 related to uncertain income tax positions.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. The Company is projecting accrued interest, for the Company’s fiscal year ending September 27, 2013, of $125.

The Company is currently undergoing an income tax examination in Italy for the 2011 tax year.

The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. The following tax years remain subject to examination by the respective tax jurisdictions:


Jurisdiction	Fiscal Years
United States	2009-2012
Canada	2008-2012
France	2009-2012
Germany	2009-2012
Italy	2009-2012
Japan	2012
Switzerland	2002-2012

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Section 50
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Inventories

6 Months Ended

Mar. 29, 2013

Inventories [Abstract]

Inventories

7Inventories

Inventories at the end of the respective periods consisted of the following:



	March 29		September 28		March 30
	2013		2012		2012
Raw materials	$	29,604	$	26,610	$	24,757
Work in process		654		1,324		1,882
Finished goods		54,934		39,124		52,665
	$	85,192	$	67,058	$	79,304

Goodwill

6 Months Ended

Mar. 29, 2013

Goodwill [Abstract]

Goodwill

8Goodwill

The changes in goodwill during the six months ended March 29, 2013 and March 30, 2012 were as follows:




	March 29 2013		March 30 2012
Balance at beginning of period	$	14,466	$	14,651
Jetboil® acquisition		4,225		-
Amount attributable to movements in foreign currency rates		(34)		(55)
Balance at end of period	$	18,657	$	14,596

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Warranties

6 Months Ended

Mar. 29, 2013

Warranties [Abstract]

Warranties

9Warranties

The Company provides for warranties of certain products as they are sold. The following table summarizes the Company's warranty activity for the six months ended March 29, 2013 and March 30, 2012.



	March 29 2013		March 30 2012
Balance at beginning of period	$	4,751	$	5,155
Expense accruals for warranties issued during the period		2,080		2,047
Less current period warranty claims paid		1,551		1,584
Balance at end of period	$	5,280	$	5,618

Acquisition

6 Months Ended

Mar. 29, 2013

Acquisition [Abstract]

Acquisition

10ACQUISITION

On November 14, 2012, the Company acquired all of the outstanding common and preferred stock of Jetboil, Inc. (“Jetboil”) in a purchase transaction with Jetboil’s founders and other shareholders (the “Sellers”). Jetboil, founded and based in Manchester, New Hampshire, designs and manufactures the world’s top brand of portable outdoor cooking systems.

The $15, 420 of consideration paid was funded with existing cash and credit facilities. Approximately $3,200 of the purchase price was paid into a segregated escrow account which was set aside to fund potential indemnity claims that may be made by the Company against the Sellers in connection with the inaccuracy of certain representations and warranties made by Sellers or related to the breach or nonperformance of certain other actions or conditions related to the acquisition, for a period of 15 months from the acquisition date. The Company cannot estimate the probability or likelihood of bringing such indemnity claims against the Sellers or their related costs at this time. The remaining escrow balance, if any, net of any indemnity claims then pending, will be released to the Sellers once the 15 month period has lapsed. The Company completed negotiations on an adjustment to the purchase price related to the amount of working capital existing on the Jetboil balance sheet at November 14, 2012. This adjustment resulted in a slight reduction in the purchase price during the quarter ended March 29, 2013.

The Company believes that sales of Jetboil’s innovative cooking products can be expanded through the Company’s U.S. and Canadian marketing and distribution networks and that the Company’s other camping and paddling brands will benefit from Jetboil’s strong presence in the Specialty trade channel and their international sales network. The Jetboil acquisition, including acquired goodwill, is included in the Company’s Outdoor Equipment segment.

The Company is currently in the process of determining the fair value of the assets acquired and the liabilities assumed in this business combination. The following table summarizes the provisional fair values of the assets acquired and liabilities assumed, and the resulting goodwill acquired at the date of the Jetboil acquisition.


Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	1,184
Inventories		2,232
Other current assets		167
Property, plant and equipment		234
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,110
Less, deferred tax liabilities		1,912
Total identifiable net assets		11,195
Goodwill		4,225
Net assets acquired	$	15,420

The goodwill resulting from this acquisition reflects the strong cash flow expected from the acquisition due primarily to expanded distribution and growth in all Outdoor Equipment brands. This goodwill is not deductible for tax purposes. Transaction costs incurred for the acquisition to date were $333, of which $267 was recognized during the six months ended March 29, 2013. The Company made provisional adjustments to working capital balances, identifiable intangible assets, goodwill and related income tax balances during the six months ended March 29, 2013.

Due to the difference in fiscal year end periods between the Company and Jetboil and the timing of certain significant year end accounting procedures performed at Jetboil, it is impractical to present pro-forma results of the combined entities.

The amounts of net sales and operating profit for Jetboil from the date of acquisition through March 29, 2013 and for the twelve month periods ending December 28, 2012 and December 31, 2011, were as follows:



	Since Acquisition Date through		Twelve months ended
	March 29, 2013 (unaudited)		December 31, 2012 (unaudited)		December 31, 2011 (unaudited)
Net sales	$	4,338	$	13,745	$	10,775
Operating profit		77		2,469		1,203

- Definition

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

+ References

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

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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
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-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Restructuring

6 Months Ended

Mar. 29, 2013

Restructuring Reserve [Abstract]

Restructuring

11RESTRUCTURING

On July 11, 2012, the Company announced plans to restructure certain operations related to its Watercraft segment. Specifically, the Company is restructuring product sales and distribution in Europe and consolidating all of its U.S. operations at a single location in Old Town, Maine. The Company believes this plan will enhance the competitiveness and profit potential of its Watercraft business. This action resulted in the closure of a sales office in Europe, and the closure of a marketing and R&D facility in Bellingham, Washington and the elimination of approximately 24 positions in the U.S. and Europe. These charges are included in the “Administrative management, finance and information systems” line in the Company’s accompanying Condensed Consolidated Statements of Operations in the Watercraft segment. The restructuring accrual is included in the “Other current liabilities” line in the Company’s accompanying Condensed Consolidated Balance Sheets. The Company expects the total cost of this restructuring to be approximately $2,350 and to be completed over the next 6 months.


Changes in the accrual related to this restructuring project for the six month period ended March 29, 2013 were as follows:

		Employee Termination Costs		Contract Exit Costs		Other Exit Costs		Total
Accrued restructuring liabilities as of September 28, 2012	$	428	$	-	$	100	$	528
Activity during the period ended March 29, 2013:
Charges to earnings		563		224		168		955
Settlement payments		(446)		(36)		(235)		(717)
Accrued restructuring liabilities as of March 29, 2013	$	545	$	188	$	33	$	766

- Definition

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

+ References + Details

Litigation	6 Months Ended
Litigation	Mar. 29, 2013
Litigation [Abstract]
Litigation	12Litigation The Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and environmental matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company. On March 1, 2012, the Company received a $3,500 settlement payment resolving a claim with its insurance carriers.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Indebtedness

6 Months Ended

Mar. 29, 2013

Indebtedness [Abstract]

Indebtedness

13Indebtedness

Debt was comprised of the following at March 29, 2013, September 28, 2012, and March 30, 2012:



	March 29 2013		September 28 2012		March 30 2012
Term loans	$	8,299	$	8,456	$	11,189
Revolvers		52,000		-		39,776
Other		300		404		506
Total debt		60,599		8,860		51,471
Less current portion of long term debt		542		526		3,091
Less short term notes payable and revolving credit lines		52,000		-		39,776
Total long-term debt	$	8,057	$	8,334	$	8,604

Term Loans

The Company’s term loans have a maturity date of September 29, 2029. Each term loan requires monthly payments of principal and interest. Interest on the aggregate outstanding amount of the term loans is based on the prime rate plus an applicable margin. The interest rate in effect on the term loans was 5.25% at March 29, 2013.

The term loans are guaranteed in part under the United States Department of Agriculture Rural Development program and are secured with a first priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries and a second lien on working capital and certain patents and trademarks of the Company and its subsidiaries. Any proceeds from the sale of secured property are first applied against the related term loans and then against the Revolvers (as defined below).

The aggregate term loan borrowings are subject to a pre-payment penalty. The penalty is currently 7% of the pre-payment amount, and the penalty will decrease by 1% annually on the anniversary date of the effective date of the loan agreement.

Revolvers

On November 16, 2010, the Company and certain of its subsidiaries entered into amendments to their Revolving Credit Agreements (or “Revolvers”). The amended terms of the Revolvers, maturing on November 16, 2014, provide for funding of up to $75,000, with an accordion feature that allows for the option to increase the maximum seasonal financing availability subject to the approval of the lenders. Borrowing availability under the Revolvers is based on certain eligible working capital assets, primarily accounts receivable and inventory of the Company and its subsidiaries. The Revolvers contain a seasonal line reduction that reduces the maximum amount of borrowings during the period from mid-July to mid-November, consistent with the Company's reduced working capital needs throughout that period, and requires an annual seasonal pay down provision that reduces the borrowing capacity to $30,000 for 60 consecutive days. The amendments to the Revolvers reset the interest rate calculation each quarter, by instituting an applicable margin based on the Company’s leverage ratio for the trailing twelve month period.

The interest rate on the Revolvers is based on LIBOR or the prime rate, at the Company’s discretion, plus an applicable margin. The interest rate in effect on the Revolvers at March 29, 2013, based primarily on LIBOR, was approximately 2.50%.

The Revolvers are secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries. As cash collections related to secured assets are applied against the balance outstanding under the Revolvers, the liability is classified as current. The Company’s remaining borrowing availability under the Revolvers was approximately $21,500 at March 29, 2013.

Under the terms of the Revolvers, the Company is required to comply with certain financial and non-financial covenants. Among other restrictions, the Company is restricted in its ability to pay dividends, incur additional debt and make acquisitions or divestitures above certain amounts. The key financial covenants include a minimum fixed charge coverage ratio, limits on minimum net worth and EBITDA, a limit on capital expenditures, and, as noted above, a seasonal pay-down requirement.

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of March 29, 2013 or March 30, 2012. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $1,401 and $2,103 at March 29, 2013 and March 30, 2012, respectively. The Company had no unsecured lines of credit as of March 29, 2013 or March 30, 2012.

Aggregate scheduled maturities of long-term debt as of March 29, 2013, for the remainder of fiscal 2013 and subsequent fiscal years, were as follows:



Fiscal Year
2013	$	265
2014		514
2015		359
2016		367
2017		387
Thereafter		6,707
Total	$	8,599

Interest paid for the three month periods ended March 29, 2013 and March 30, 2012 was $409 and $440, respectively. Interest paid for the six month periods ended March 29, 2013 and March 30, 2012 was $620 and $766, respectively.

The weighted average borrowing rate for short-term debt was approximately 2.5% and 2.7% for the six months ended March 29, 2013 and March 30, 2012, respectively.

Based on the borrowing rates currently available to the Company for debt with similar terms and maturities, the fair value of the Company’s long-term debt as of March 29, 2013 and March 30, 2012 was approximately $8,057 and $8,604, respectively.

- Definition

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

+ References + Details

Derivative Instruments And Hedging Activities

6 Months Ended

Mar. 29, 2013

Derivative Instruments And Hedging Activities [Abstract]

Derivative Instruments And Hedging Activities

14Derivative Instruments and Hedging Activities

The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives. In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements.

Foreign Exchange Risk

The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Japanese yen and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 19% of the Company’s revenues for the six month period ended March 29, 2013 were denominated in currencies other than the U.S. dollar. Approximately 10% were denominated in euros, with the remaining revenues denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs.

The Company mitigates a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate to be paid or received for a fixed amount of currency at a specified date in the future. The Company uses such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments, including for inventory, denominated in foreign currencies. None of the Company’s derivative financial instruments have been designated as hedging instruments.

As of March 29, 2013, the Company held a foreign currency forward contract with a notional value of 4,400 Swiss francs. See “Note 15 – Fair Value Measurements” for information regarding the fair value and financial statement presentation of these derivatives.

Interest Rate Risk

The Company operates in a seasonal business and experiences significant fluctuations in operating cash flow as working capital needs increase in advance of the Company’s primary selling and cash generation season, and decline as accounts receivable are collected and cash is accumulated or debt is repaid. The Company’s goal in managing its interest rate risk is to maintain a mix of floating rate and fixed rate debt such that permanent non-equity capital needs are largely funded with long term fixed rate debt and seasonal working capital needs are funded with short term floating rate debt.

When the appropriate mix of fixed rate or floating rate debt cannot be directly obtained in a cost effective manner, the Company may enter into interest rate swap contracts in order to change floating rate interest into fixed rate interest or vice versa for a specific amount of debt in order to achieve the desired proportions of floating rate and fixed rate debt.

The Company held no interest rate swap contracts during the three and six month periods ended March 29, 2013 and March 30, 2012 and as of March 29, 2013, the Company was unhedged with respect to interest rate risk on its floating rate debt. The Company has fully amortized the unrealized loss related to the formerly effective interest rate swap that had subsequently become ineffective on January 2, 2009.

The following table discloses the location of loss reclassified from accumulated other comprehensive income (“AOCI”) into net income related to derivative instruments during the three and six month periods ended March 29, 2013 and March 30, 2012.


	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30
Loss reclassified from AOCI into:	2013		2012		2013		2012

Interest expense	$	-	$	271	$	138	$	484


The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the three months
ended March 29, 2013 and March 30, 2012 was:

	Location of loss (gain)	Three Months Ended
Derivatives not designated as	recognized in statement	March 29		March 30
hedging instruments	of operations	2013		2012

Foreign exchange forward contracts	Other expense (income), net	$	191	$	(213)



The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the six months
ended March 29, 2013 and March 30, 2012 was:

	Location of loss (gain)	Six Months Ended
Derivatives not designated as	recognized in statement	March 29		March 30
hedging instruments	of operations	2013		2012

Foreign exchange forward contracts	Other expense (income), net	$	69	$	12

- Definition

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

+ References

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+ Details

Fair Value Measurements

6 Months Ended

Mar. 29, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

15Fair Value Measurements

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established based on three levels of inputs, of which the first two are considered observable and the last unobservable.

·	Level 1 - Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets or liabilities.

·	Level 2 - Inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. These are typically obtained from readily-available pricing sources for comparable instruments.

Level 3 - Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own assumptions of the data that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated fair value at March 29, 2013, September 28, 2012 and March 30, 2012 due to the short term maturities of these instruments. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Over the Counter Derivative Contracts

The value of over the counter derivative contracts, such as interest rate swaps and foreign currency forward contracts, are derived using pricing models, which take into account the contract terms, as well as other inputs, including, where applicable, the notional values of the contracts, payment terms, maturity dates, credit risk, interest rate yield curves, and contractual and market currency exchange rates. The fair value of the foreign currency forward contracts reported below was measured using the market value approach based on foreign currency exchange rates and the notional amount of the forward contract. All foreign currency forward contracts held by the Company as of March 29, 2013 mature within twelve months. The mark-to-market adjustments are recorded in “Other expense (income), net” in the Company’s accompanying Condensed Consolidated Statements of Operations.

Rabbi Trust Assets

Rabbi trust assets are classified as trading securities and are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets. The rabbi trust assets are used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan. The mark to market adjustments are recorded in “Other expense (income), net” in the accompanying Condensed Consolidated Statements of Operations.

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company’s goodwill and other indefinite lived intangible assets, the Company estimates the future discounted cash flows of the businesses to which such goodwill and intangibles relate. When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any. In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings, and other factors to determine the fair value of the respective assets. This calculation is highly sensitive to changes in key assumptions and could result in a future impairment charge. The Company will continue to evaluate whether circumstances and events have changed to the extent that they require the Company to conduct an interim test of goodwill. In particular, if the Company’s business units do not achieve short term revenue and gross margin goals, an interim impairment test may be triggered which could result in a goodwill impairment charge in future periods.


The following table summarizes the Company's financial assets and liabilities measured at fair value as of March 29, 2013:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,053	$		$		$	8,053
Liabilities:
Foreign currency forward contracts				143				143



The following table summarizes the Company's financial assets measured at fair value as of September 28, 2012:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	7,289	$	-	$	-	$	7,289
Foreign currency forward contracts		-		173		-		173



The following table summarizes the Company's financial assets measured at fair value as of March 30, 2012:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	6,948	$	-	$	-	$	6,948
Foreign currency forward contracts		-		45		-		45



The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three months ended March 29, 2013 and March 30, 2012 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	March 29		March 30
	Operations	2013		2012

Rabbi trust assets	Other expense (income), net	$	(567)	$	(688)
Foreign currency forward contracts	Other expense (income), net		191		(213)



The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the six months ended March 29, 2013 and March 30, 2012 was:

	Location of (income) loss	Six Months Ended
	recognized in Statement of	March 29		March 30
	Operations	2013		2012

Rabbi trust assets	Other expense (income), net	$	(438)	$	(1,082)
Foreign currency forward contracts	Other expense (income), net		69		12

There were no assets and liabilities measured at fair value on a non-recurring basis in periods subsequent to their initial recognition for the three and six month periods ended March 29, 2013 and March 30, 2012.

- Definition

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

+ References

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

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

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

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

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

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

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

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

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

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

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

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

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

+ Details

New Accounting Pronouncements	6 Months Ended
New Accounting Pronouncements	Mar. 29, 2013
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	16New Accounting Pronouncements The Financial Accounting Standards Board (“FASB”) issued authoritative guidance in February 2013 that amends the presentation of accumulated other comprehensive income and clarifies how to report the effect of significant reclassifications out of accumulated other comprehensive income. The guidance, which becomes effective for the Company on a prospective basis at the beginning of its 2014 fiscal year, requires footnote disclosures regarding the changes in accumulated other comprehensive income by component and the line items affected in the statements of operations. The adoption of this updated authoritative guidance is not expected to have a significant impact on the Company’s Condensed Consolidated Financial Statements. In December 2011, the FASB issued updated authoritative guidance to amend the presentation of comprehensive income in financial statements. This new guidance allows companies the option to present other comprehensive income in either a single continuous statement or in two separate but consecutive statements. It eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity. Under both alternatives, companies are required to present each component of net income and comprehensive income. The Company adopted this updated authoritative guidance effective as of September 29, 2012, the beginning of its first quarter of fiscal 2013. The adoption of this updated authoritative guidance resulted in the addition of separate Condensed Consolidated Statements of Comprehensive Income to the Company’s accompanying financial statements but had no effect on our financial condition, results of operations or cash flow.

Segments Of Business

6 Months Ended

Mar. 29, 2013

Segments Of Business [Abstract]

Segments Of Business

17Segments of Business

The Company conducts its worldwide operations through separate business units, each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe, Canada and the Pacific Basin. The Company had no single customer that represented more than 10% of its total net sales during the three and six month periods ended March 29, 2013 and March 30, 2012.

Net sales and operating profit include both sales to customers, as reported in the Company's accompanying Condensed Consolidated Statements of Operations, and interunit transfers, which are priced to recover cost plus an appropriate profit margin. Total assets represent assets that are used in the Company's operations in each business segment at the end of the periods presented.

A summary of the Company’s operations by business unit is presented below:



	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30		September 28
	2013		2012		2013		2012		2012
Net sales:
Marine Electronics:
Unafilliated customers	$	87,692	$	80,184	$	141,324	$	127,934
Interunit transfers		86		72		105		93
Outdoor Equipment:
Unafilliated customers		10,077		9,424		18,510		15,697
Interunit transfers		19		13		26		30
Watercraft:
Unafilliated customers		13,742		17,047		20,549		24,522
Interunit transfers		12		13		19		23
Diving
Unafilliated customers		20,473		21,931		38,820		40,551
Interunit transfers		342		167		478		305
Other / Corporate		116		140		171		198
Eliminations		(459)		(265)		(628)		(451)
Total	$	132,100	$	128,726	$	219,374	$	208,902
Operating profit (loss):
Marine Electronics	$	15,594	$	12,317	$	20,340	$	14,390
Outdoor Equipment		(268)		831		(44)		579
Watercraft		(542)		3,061		(2,224)		603
Diving		1,379		1,706		2,081		1,608
Other / Corporate		(3,525)		(3,934)		(5,989)		(6,918)
	$	12,638	$	13,981	$	14,164	$	10,262
Total assets (end of period):
Marine Electronics					$	163,461	$	147,124	$	97,261
Outdoor Equipment						39,265		21,545		26,978
Watercraft						41,892		48,745		32,766
Diving						71,402		72,056		70,957
Other / Corporate						30,155		23,410		35,670
					$	346,175	$	312,880	$	263,632

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

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-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

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

+ Details

Significant Event	6 Months Ended
Significant Event	Mar. 29, 2013
Significant Event [Abstract]
Significant Event	18SIGNIFICANT Event On September 12, 2011, the Company announced a temporary closure of its Binghamton, New York manufacturing facility and administrative offices due to flooding from torrential rains. The Binghamton manufacturing facility houses the Company’s consumer, commercial and military tent businesses. The Company’s finished goods warehouse located nearby was unaffected by the flooding and the Company was able to resume shipments of products within a few days. Production resumed on September 28, 2011. The Company maintains insurance for both property damage and business interruption relating to catastrophic events. Business interruption coverage covers lost profits and other costs incurred. Non-refundable insurance recoveries received in excess of the net book value of damaged assets, clean up and post-event costs are recognized as income in the period received. The Company has incurred approximately $3,505 of cumulative costs related to clean-up and repair of the facility and equipment, losses of inventory and fixed assets, rental of temporary office space for administrative and R&D personnel and payroll expenses for labor idled due to the flood. The Company has received $3,713 of cumulative insurance reimbursements associated with these costs and has recorded a receivable with its insurers of $293 as of March 29, 2013. During the six month periods ended March 29, 2013 and March 30, 2012, the Company has recognized a gain of $311 and an expense of $19, respectively, in the Administrative, management, finance and information systems expense line in the Outdoor Equipment segment of the Company’s accompanying Condensed Consolidated Statements of Operations. The Company is still negotiating further insurance recoveries under its business continuation and fixed asset replacement policies related to this event. The amount of these recoveries, if any, cannot be estimated as of March 29, 2013. Any such recoveries will be recorded as income upon the resolution of gain contingencies.

Basis Of Presentation (Policy)	6 Months Ended
Basis Of Presentation (Policy)	Mar. 29, 2013
Basis Of Presentation [Abstract]
Basis of Presentation	The Condensed Consolidated Financial Statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of March 29, 2013 and March 30, 2012, and the results of operations for the three and six month periods then ended and cash flows for the six month periods then ended. These Condensed Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 28, 2012 which was filed with the Securities and Exchange Commission on December 11, 2012. Due to seasonal variations and other factors, the results of operations for the three and six months ended March 29, 2013 are not necessarily indicative of the results to be expected for the Company's full 2013 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. All monetary amounts, other than share and per share amounts, are stated in thousands.

Stock-Based Compensation And Stock Ownership Plans (Tables)

6 Months Ended

Mar. 29, 2013

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Schedule of Stock Option Activity



	Shares	Weighted Average Exercise Price		Aggregate Intrinsic Value		Weighted Average Remaining Contractual Term (Years)
Outstanding and exercisable at September 28, 2012	23,366	$	15.39
Exercised	(8,300)		10.35
Outstanding and exercisable at March 29, 2013	15,066	$	18.16	$	84	1.8

Schedule of Non-Vested Stock Activity



		Weighted Average
	Shares	Grant Price
Non-vested stock at September 28, 2012	493,548	$	11.95
Non-vested stock grants	70,545		20.66
Restricted stock vested	(177,684)		11.43
Non-vested stock at March 29, 2013	386,409	$	13.78

Pension Plans (Tables)

6 Months Ended

Mar. 29, 2013

Pension Plans [Abstract]

Schedule of Net Periodic Benefit cost



	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30
	2013		2012		2013		2012
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		240		267		499		518
Less estimated return on plan assets		253		230		489		471
Amortization of unrecognized losses		249		123		333		168
	$	236	$	160	$	343	$	215

Income Taxes (Tables)

6 Months Ended

Mar. 29, 2013

Income Taxes [Abstract]

Summary of Income Tax Examinations


Jurisdiction	Fiscal Years
United States	2009-2012
Canada	2008-2012
France	2009-2012
Germany	2009-2012
Italy	2009-2012
Japan	2012
Switzerland	2002-2012

- Definition

Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

+ References + Details

Inventories (Tables)

6 Months Ended

Mar. 29, 2013

Inventories [Abstract]

Schedule of Inventories



	March 29		September 28		March 30
	2013		2012		2012
Raw materials	$	29,604	$	26,610	$	24,757
Work in process		654		1,324		1,882
Finished goods		54,934		39,124		52,665
	$	85,192	$	67,058	$	79,304

Goodwill (Tables)

6 Months Ended

Mar. 29, 2013

Goodwill [Abstract]

Schedule of Goodwill




	March 29 2013		March 30 2012
Balance at beginning of period	$	14,466	$	14,651
Jetboil® acquisition		4,225		-
Amount attributable to movements in foreign currency rates		(34)		(55)
Balance at end of period	$	18,657	$	14,596

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Warranties (Tables)

6 Months Ended

Mar. 29, 2013

Warranties [Abstract]

Schedule of Warranties



	March 29 2013		March 30 2012
Balance at beginning of period	$	4,751	$	5,155
Expense accruals for warranties issued during the period		2,080		2,047
Less current period warranty claims paid		1,551		1,584
Balance at end of period	$	5,280	$	5,618

Acquisition (Tables) - Jetboil Inc [Member]

6 Months Ended

Mar. 29, 2013

Schedule of Provisional Assets Acquired and Liabilities Assumed


Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	1,184
Inventories		2,232
Other current assets		167
Property, plant and equipment		234
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,110
Less, deferred tax liabilities		1,912
Total identifiable net assets		11,195
Goodwill		4,225
Net assets acquired	$	15,420

Schedule Of Acquiree Net Sales and Operating Profit



	Since Acquisition Date through		Twelve months ended
	March 29, 2013 (unaudited)		December 31, 2012 (unaudited)		December 31, 2011 (unaudited)
Net sales	$	4,338	$	13,745	$	10,775
Operating profit		77		2,469		1,203

Restructuring (Tables)

6 Months Ended

Mar. 29, 2013

Restructuring Reserve [Abstract]

Schedule of Restructuring Reserve


Changes in the accrual related to this restructuring project for the six month period ended March 29, 2013 were as follows:

		Employee Termination Costs		Contract Exit Costs		Other Exit Costs		Total
Accrued restructuring liabilities as of September 28, 2012	$	428	$	-	$	100	$	528
Activity during the period ended March 29, 2013:
Charges to earnings		563		224		168		955
Settlement payments		(446)		(36)		(235)		(717)
Accrued restructuring liabilities as of March 29, 2013	$	545	$	188	$	33	$	766

Indebtedness (Tables)

6 Months Ended

Mar. 29, 2013

Indebtedness [Abstract]

Schedule of Debt



	March 29 2013		September 28 2012		March 30 2012
Term loans	$	8,299	$	8,456	$	11,189
Revolvers		52,000		-		39,776
Other		300		404		506
Total debt		60,599		8,860		51,471
Less current portion of long term debt		542		526		3,091
Less short term notes payable and revolving credit lines		52,000		-		39,776
Total long-term debt	$	8,057	$	8,334	$	8,604

Schedule of Maturities of Long-term Debt



Fiscal Year
2013	$	265
2014		514
2015		359
2016		367
2017		387
Thereafter		6,707
Total	$	8,599

Derivative Instruments And Hedging Activities (Tables)

6 Months Ended

Mar. 29, 2013

Derivative Instruments And Hedging Activities [Abstract]

Schedule of Loss Reclassified from AOCI into Net Income


	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30
Loss reclassified from AOCI into:	2013		2012		2013		2012

Interest expense	$	-	$	271	$	138	$	484

Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Derivative Instruments Not Designated as Hedging Instruments


The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the three months
ended March 29, 2013 and March 30, 2012 was:

	Location of loss (gain)	Three Months Ended
Derivatives not designated as	recognized in statement	March 29		March 30
hedging instruments	of operations	2013		2012

Foreign exchange forward contracts	Other expense (income), net	$	191	$	(213)



The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the six months
ended March 29, 2013 and March 30, 2012 was:

	Location of loss (gain)	Six Months Ended
Derivatives not designated as	recognized in statement	March 29		March 30
hedging instruments	of operations	2013		2012

Foreign exchange forward contracts	Other expense (income), net	$	69	$	12

Fair Value Measurements (Tables)

6 Months Ended

Mar. 29, 2013

Fair Value Measurements [Abstract]

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis


The following table summarizes the Company's financial assets and liabilities measured at fair value as of March 29, 2013:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,053	$		$		$	8,053
Liabilities:
Foreign currency forward contracts				143				143



The following table summarizes the Company's financial assets measured at fair value as of September 28, 2012:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	7,289	$	-	$	-	$	7,289
Foreign currency forward contracts		-		173		-		173



The following table summarizes the Company's financial assets measured at fair value as of March 30, 2012:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	6,948	$	-	$	-	$	6,948
Foreign currency forward contracts		-		45		-		45

Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments



The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three months ended March 29, 2013 and March 30, 2012 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	March 29		March 30
	Operations	2013		2012

Rabbi trust assets	Other expense (income), net	$	(567)	$	(688)
Foreign currency forward contracts	Other expense (income), net		191		(213)



The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the six months ended March 29, 2013 and March 30, 2012 was:

	Location of (income) loss	Six Months Ended
	recognized in Statement of	March 29		March 30
	Operations	2013		2012

Rabbi trust assets	Other expense (income), net	$	(438)	$	(1,082)
Foreign currency forward contracts	Other expense (income), net		69		12

- Definition

Tabular disclosure related to assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition. Disclosures include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3) as well as transfers between levels 1 and 2.

+ References

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

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2C
-URI http://asc.fasb.org/extlink&oid=7578670&loc=SL7498348-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Segments Of Business (Tables)

6 Months Ended

Mar. 29, 2013

Segments Of Business [Abstract]

Segments of Business



	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30		September 28
	2013		2012		2013		2012		2012
Net sales:
Marine Electronics:
Unafilliated customers	$	87,692	$	80,184	$	141,324	$	127,934
Interunit transfers		86		72		105		93
Outdoor Equipment:
Unafilliated customers		10,077		9,424		18,510		15,697
Interunit transfers		19		13		26		30
Watercraft:
Unafilliated customers		13,742		17,047		20,549		24,522
Interunit transfers		12		13		19		23
Diving
Unafilliated customers		20,473		21,931		38,820		40,551
Interunit transfers		342		167		478		305
Other / Corporate		116		140		171		198
Eliminations		(459)		(265)		(628)		(451)
Total	$	132,100	$	128,726	$	219,374	$	208,902
Operating profit (loss):
Marine Electronics	$	15,594	$	12,317	$	20,340	$	14,390
Outdoor Equipment		(268)		831		(44)		579
Watercraft		(542)		3,061		(2,224)		603
Diving		1,379		1,706		2,081		1,608
Other / Corporate		(3,525)		(3,934)		(5,989)		(6,918)
	$	12,638	$	13,981	$	14,164	$	10,262
Total assets (end of period):
Marine Electronics					$	163,461	$	147,124	$	97,261
Outdoor Equipment						39,265		21,545		26,978
Watercraft						41,892		48,745		32,766
Diving						71,402		72,056		70,957
Other / Corporate						30,155		23,410		35,670
					$	346,175	$	312,880	$	263,632

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Sep. 28, 2012	Mar. 30, 2012
Accounts Receivable [Abstract]
Accounts Receivable, Net	$ 109,176	$ 40,673	$ 111,357
Allowance for Doubtful Accounts Receivable	$ 3,551	$ 4,172	$ 3,496

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended		6 Months Ended
Earnings Per Share ("EPS") (Details) - shares	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	5,850	0	15,066
Non-vested Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	386,409	499,254	427,246	489,792

- Definition

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

+ References

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

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

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

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

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

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

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

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

+ Details

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Stock Purchase Plan Shares Issued	0	0	0	0
Shares Available for Grant Under Stock-Based Compensation Plans	764,058		764,058
Shares Tendered for Tax Withholding on Vesting of Restricted Shares			43,464	6,105
Tax Benefit on Stock Based Compensation Expense	$ 136	$ 207	$ 271	$ 350
Tax Benefit (Expense) on Option Exercises and Stock Vestings	$ (2)	$ 31	$ (2)	$ 117
Parent Company [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Company's closing stock price	$ 23.84		$ 23.84
Non-vested Stock, Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			5 years
Non-vested Stock, Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			0 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Grant Date Fair Value, Grants			$ 22.73
Non-Stock Option Equity Grants	6,600	0	6,600	0
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 13	$ 0	$ 13	$ 0
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 138		138
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash Received from Stock Option Exercises			$ 86	$ 338
Number of Stock Options Granted During Period	0	0	0	0
Fair Value Of Shares Received Option Exercise			$ 171	$ 689
Non-vested Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Grant Date Fair Value, Grants			$ 20.66
Non-Stock Option Equity Grants			70,545
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 346	$ 544	$ 701	920
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 3,002		3,002
Fair Value Of Vested Restricted Stock			$ 3,628	$ 486
2012 Johnson Outdoors Inc. Non Employee Director Stock Ownership Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			1 year
Stock Ownership Plan Number of Shares Authorized	50,000		50,000

Stock-Based Compensation And Stock Ownership Plans (Stock Option Activity) (Details) - Stock Options [Member] - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 29, 2013	Sep. 28, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options Outstanding and Exercisable, Beginning Balance	23,366
Number of Stock Options Exercised	(8,300)
Number of Stock Options Outstanding and Exercisable, Ending Balance	15,066	23,366
Weighted Average Exercise Price for Stock Options Outstanding and Exercisable, Beginning Balance	$ 15.39
Weighted Average Exercise Price for Stock Options Exercised	10.35
Weighted Average Exercise Price for Stock Options Outstanding and Exercisable, Ending Balance	$ 18.16	$ 15.39
Weighted Average Remaining Contractual Term (Years)	1 year 9 months 18 days	1 year 7 months 6 days
Aggregate Intrinsic Value, Ending Balance	$ 84

Stock-Based Compensation And Stock Ownership Plans (Non-Vested Stock Activity) (Details) - Non-vested Stock [Member]	6 Months Ended
	Mar. 29, 2013 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Vested Stock, Beginning Balance \| shares	493,548
Non-Stock Option Equity Grants \| shares	70,545
Restricted Stock Vested \| shares	(177,684)
Non-Vested Stock, Ending Balance \| shares	386,409
Non-Vested Stock, Weighted Average Grant Date Fair Value, Beginning Balance \| $ / shares	$ 11.95
Weighted Average Grant Date Fair Value, Grants \| $ / shares	20.66
Restricted Stock, Weighted Average Grant Date Fair Value, Vested \| $ / shares	11.43
Non-Vested Stock, Weighted Average Grant Date Fair Value, Ending Balance \| $ / shares	$ 13.78

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Pension Plans (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Pension Plans [Abstract]
Interest on projected benefit obligation	$ 240	$ 267	$ 499	$ 518
Less estimated return on plan assets	253	230	489	471
Amortization of unrecognized net income	249	123	333	168
Total net periodic benefit cost	$ 236	$ 160	$ 343	$ 215

- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512136

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512171

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(3)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Income tax expense	$ 4,126	$ 5,995	$ 4,489	$ 5,837
Income Before Income Taxes	$ 13,063	$ 13,278	$ 13,673	$ 10,176
Effective Income Tax Rate	31.60%	45.10%	32.80%	57.40%
Unrecognized Tax Benefit, Interest on Income Tax Expense			$ 125
Unrecognized Tax Benefits, Increases Resulting from Current Period Tax Positions			$ 310
Most Recent Open Year [Member] \| United States Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Most Recent Open Year [Member] \| Canadian Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Most Recent Open Year [Member] \| French Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Most Recent Open Year [Member] \| German Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Most Recent Open Year [Member] \| Italian Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Most Recent Open Year [Member] \| Japanese Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Most Recent Open Year [Member] \| Swiss Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2012
Oldest Open Year [Member] \| United States Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2009
Oldest Open Year [Member] \| Canadian Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2008
Oldest Open Year [Member] \| French Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2009
Oldest Open Year [Member] \| German Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2009
Oldest Open Year [Member] \| Italian Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2009
Oldest Open Year [Member] \| Swiss Tax Jurisdictions [Member]
Tax Years Remaining Subject to Examination			2002

Inventories (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Sep. 28, 2012	Mar. 30, 2012
Inventories [Abstract]
Raw materials	$ 29,604	$ 26,610	$ 24,757
Work in process	654	1,324	1,882
Finished goods	54,934	39,124	52,665
Total Inventories	$ 85,192	$ 67,058	$ 79,304

Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Mar. 30, 2012
Goodwill [Abstract]
Goodwill, Beginning Balance	$ 14,466	$ 14,651
Jetboil acquisition	4,225
Amount attributable to movements in foreign currency rates	(34)	(55)
Goodwill, Ending Balance	$ 18,657	$ 14,596

- Definition

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

+ References

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

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Warranties (Details) - USD ($) $ in Thousands	6 Months Ended
Warranties (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Mar. 30, 2012
Warranties [Abstract]
Product Warranty Accrual, Beginning Balance	$ 4,751	$ 5,155
Expense accruals for warranties issued during the period	2,080	2,047
Less current period warranty claims paid	1,551	1,584
Product Warranty Accrual, Ending Balance	$ 5,280	$ 5,618

Acquisition (Narrative) (Details) - Jetboil Inc [Member] $ in Thousands	6 Months Ended
	Mar. 29, 2013 USD ($)
Business Acquisition [Line Items]
Indemnity Escrow Amount	$ 3,200
Period to Date Acquisition Transaction Costs	267
Total Acquisition Transaction Costs To Date	$ 333
Business Acquisition, Date of Acquisition Agreement	Nov. 14, 2012
Goodwill Amount Deductible for Tax Purposes	$ 0
Business Acquisition, Name of Acquired Entity	Jetboil, Inc. ("Jetboil")
Business Acquisition, Description of Acquired Entity	founded and based in Manchester, New Hampshire, designs and manufactures the world's top brand of portable outdoor cooking systems
Business Combination, Control Obtained Description	the Company acquired all of the outstanding common and preferred stock

Acquisition (Details) - Jetboil Inc [Member] $ in Thousands	Mar. 29, 2013 USD ($)
Business Acquisition [Line Items]
Accounts receivable	$ 1,184
Inventories	2,232
Other current assets	167
Property, plant and equipment	234
Identifiable intangible assets	10,400
Less, accounts payable and accruals	1,110
Less, deferred tax liabilities	1,912
Total identifiable net assets	11,195
Goodwill	4,225
Net assets acquired	$ 15,420

Acquisition (Acquiree Net Sales And Operating Profit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012	Dec. 31, 2012	Dec. 30, 2011
Business Acquisition [Line Items]
Operating profit	$ 12,638	$ 13,981	$ 14,164	$ 10,262
Jetboil Inc [Member]
Business Acquisition [Line Items]
Net sales			4,338		$ 13,745	$ 10,775
Operating profit			$ 77		$ 2,469	$ 1,203

Restructuring (Narrative) (Details) $ in Thousands	6 Months Ended
Restructuring (Narrative) (Details) $ in Thousands	Mar. 29, 2013 USD ($) employee
Restructuring Reserve [Abstract]
Restructuring and Related Activities, Initiation Date	Jul. 11, 2012
Restructuring and Related Cost, Expected Number of Positions Eliminated \| employee	24
Restructuring and Related Cost, Expected Cost \| $	$ 2,350

Restructuring (Details) $ in Thousands	6 Months Ended
Restructuring (Details) $ in Thousands	Mar. 29, 2013 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance	$ 528
Restructuring Charges	955
Restructuring Reserve, Settled with Cash	(717)
Restructuring Reserve, Ending Balance	766
Employee Termination Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance	428
Restructuring Charges	563
Restructuring Reserve, Settled with Cash	(446)
Restructuring Reserve, Ending Balance	545
Contract Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	224
Restructuring Reserve, Settled with Cash	(36)
Restructuring Reserve, Ending Balance	188
Other Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance	100
Restructuring Charges	168
Restructuring Reserve, Settled with Cash	(235)
Restructuring Reserve, Ending Balance	$ 33

Litigation (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
Litigation (Narrative) (Details) - USD ($) $ in Thousands	Mar. 30, 2012	Mar. 30, 2012
Litigation [Abstract]
Litigation settlement recovery	$ 3,500	$ 3,500

Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Weighted Average Borrowing Rate for Short-Term Debt	2.50%	2.70%	2.50%	2.70%
Interest Paid	$ 409	$ 440	$ 620	$ 766
Long-term Debt, Fair Value	8,057	8,604	$ 8,057	8,604
Revolvers [Member]
Initiation Date			Nov. 16, 2010
Expiration Date			Nov. 16, 2014
Remaining Borrowing Capacity	$ 21,500		$ 21,500
Interest Rate at Period End	2.50%		2.50%
Revolvers Borrowing Capacity Standard [Member]
Maximum Borrowing Capacity	$ 75,000		$ 75,000
Revolvers Borrowing Capacity Annual Pay Down [Member]
Maximum Borrowing Capacity	$ 30,000		$ 30,000
Annual Seasonal Pay Down Duration			60 days
Term Loans [Member]
Interest Rate at Period End	5.25%		5.25%
Pre Payment Penalty Percent			7.00%
Annual Decrease Of Pre Payment Penalty			1.00%
Financial Standby Letter of Credit [Member]
Letters of Credit Outstanding	$ 1,401	$ 2,103	$ 1,401	$ 2,103

Indebtedness (Debt Composition) (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Sep. 28, 2012	Mar. 30, 2012
Indebtedness [Abstract]
Revolvers	$ 52,000		$ 39,776
Term Loans	8,299	$ 8,456	11,189
Other	300	404	506
Total Debt	60,599	8,860	51,471
Less current portion of long term debt	542	526	3,091
Less short term notes payable and revolving credit lines	52,000		39,776
Total long-term debt	$ 8,057	$ 8,334	$ 8,604

Indebtedness (Debt Maturities) (Details) $ in Thousands	Mar. 29, 2013 USD ($)
Indebtedness [Abstract]
2013	$ 265
2014	514
2015	359
2016	367
2017	387
Thereafter	6,707
Total Long Term Debt	$ 8,599

Derivative Instruments And Hedging Activities (Narrative) (Details) SFr in Thousands	6 Months Ended
	Mar. 29, 2013 CHF (SFr) contract
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	19.00%
Derivative, Number of Instruments Held \| contract	1
Foreign Exchange Forward [Member]
Derivative [Line Items]
Derivative, Notional Amount \| SFr	SFr 4,400
Euro [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	10.00%
Other Foreign Currencies [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	9.00%

Derivative Instruments And Hedging Activities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Other (Income) Expense [Member]
Derivative [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, (Gain) Loss, Net, Total	$ 191	$ (213)
Interest Expense [Member]
Derivative [Line Items]
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion		$ 271	$ 138	$ 484
Foreign Exchange Forward [Member] \| Other (Income) Expense [Member]
Derivative [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, (Gain) Loss, Net, Total			$ 69	$ 12

Fair Value Measurements (Fair Values) (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Sep. 28, 2012	Mar. 30, 2012
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 8,053	$ 7,289	$ 6,948
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts, Liability	143
Foreign currency forward contracts, Asset		173	45
Total [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	8,053	7,289	6,948
Foreign currency forward contracts, Liability	$ 143
Foreign currency forward contracts, Asset		$ 173	$ 45

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Trading Securities which consist of all investments in certain debt and equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected.

+ References + Details

Fair Value Measurements (Changes in Fair Value) (Details) - Other (Income) Expense [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012
Rabbi trust assets (Assets) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss	$ (567)	$ (688)	$ (438)	$ (1,082)
Foreign currency forward contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss	$ 191	$ (213)	$ 69	$ 12

Segments of Business (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Segments of Business (Details) - USD ($) $ in Thousands	Mar. 29, 2013	Mar. 30, 2012	Mar. 29, 2013	Mar. 30, 2012	Sep. 28, 2012
Segment Reporting Information [Line Items]
Net sales	$ 132,100	$ 128,726	$ 219,374	$ 208,902
Operating profit	12,638	13,981	14,164	10,262
Total assets	346,175	312,880	346,175	312,880	$ 263,632
Marine Electronics [Member]
Segment Reporting Information [Line Items]
Interunit transfers	86	72	105	93
Operating profit	15,594	12,317	20,340	14,390
Unaffiliated customers	87,692	80,184	141,324	127,934
Total assets	163,461	147,124	163,461	147,124	97,261
Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Interunit transfers	19	13	26	30
Operating profit	(268)	831	(44)	579
Unaffiliated customers	10,077	9,424	18,510	15,697
Total assets	39,265	21,545	39,265	21,545	26,978
Watercraft [Member]
Segment Reporting Information [Line Items]
Interunit transfers	12	13	19	23
Operating profit	(542)	3,061	(2,224)	603
Unaffiliated customers	13,742	17,047	20,549	24,522
Total assets	41,892	48,745	41,892	48,745	32,766
Diving [Member]
Segment Reporting Information [Line Items]
Interunit transfers	342	167	478	305
Operating profit	1,379	1,706	2,081	1,608
Unaffiliated customers	20,473	21,931	38,820	40,551
Total assets	71,402	72,056	71,402	72,056	70,957
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating profit	(3,525)	(3,934)	(5,989)	(6,918)
Unaffiliated customers	116	140	171	198
Total assets	30,155	23,410	30,155	23,410	$ 35,670
Intersegment Elimination [Member]
Segment Reporting Information [Line Items]
Interunit transfers	$ (459)	$ (265)	$ (628)	$ (451)

Significant Event (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2013	Mar. 30, 2012
Extraordinary Item [Line Items]
Flood Loss Incurred To Date	$ 3,505
Flood Insurance Proceeds Received To Date	3,713
Insurance Settlements Receivable, Current	293
Outdoor Equipment [Member]
Extraordinary Item [Line Items]
Gain on Business Interruption Insurance Recovery	$ 311
Flood Expense		$ 19

- Definition

Difference of unusual or infrequent items gross less applicable insurance proceeds.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6365513&loc=d3e15138-107781

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 66
-URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e34211-109320

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 40
-Section 25
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6407921&loc=d3e59193-111647

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 40
-Section 25
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6407921&loc=d3e59170-111647

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 10
-Section 60
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6395305&loc=d3e11642-108343

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 30
-Paragraph 2, 3, 4, 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details