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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 28, 2014	Apr. 25, 2014
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 28, 2014
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2014
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--10-03
Entity Filer Category	Accelerated Filer
Class A [Member]
Entity Common Stock, Shares Outstanding		8,752,137
Class B [Member]
Entity Common Stock, Shares Outstanding		1,212,382

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Net sales	$ 124,273	$ 132,100	$ 203,373	$ 219,374
Cost of sales	75,427	78,016	124,598	131,476
Gross profit	48,846	54,084	78,775	87,898
Operating expenses:
Marketing and selling	23,938	25,876	42,910	45,094
Administrative management, finance and information systems	9,513	11,500	19,531	20,945
Research and development	3,849	4,070	7,696	7,695
Total operating expenses	37,300	41,446	70,137	73,734
Operating profit	11,546	12,638	8,638	14,164
Interest income	(5)	(32)	(36)	(53)
Interest expense	313	485	515	924
Other expense (income), net	24	(878)	(135)	(380)
Income before income taxes	11,214	13,063	8,294	13,673
Income tax expense	3,810	4,126	3,083	4,489
Net income	$ 7,404	$ 8,937	$ 5,211	$ 9,184
Dilutive stock options and restricted stock units	6	4	2	3
Weighted average common shares - Dilutive	9,649	9,546	9,611	9,491
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,431	8,328	8,397	8,274
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic	$ 0.75	$ 0.91	$ 0.53	$ 0.94
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted	0.67	$ 0.90	0.30	$ 0.93
Dividends Per Common Share
Dividends Per Common Share	$ 0.08		$ 0.23
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,214	1,212	1,214
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic	$ 0.68	$ 0.83	$ 0.48	$ 0.85
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted	0.67	$ 0.90	0.30	$ 0.93
Dividends Per Common Share
Dividends Per Common Share	$ 0.07		$ 0.20

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Net income	$ 7,404	$ 8,937	$ 5,211	$ 9,184
Foreign currency translation gain (loss)	122	(3,345)	246	(2,473)
Change in pension plans, net of tax of $63, $0, $126 and $0 respectively	103		207
Amortization of unrealized loss on interest rate swap				138
Total other comprehensive income (loss)	225	(3,345)	453	(2,335)
Total comprehensive income	$ 7,629	$ 5,592	$ 5,664	$ 6,849

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

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

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

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

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

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plan, tax	$ 63	$ 0	$ 126	$ 0

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013
ASSETS
Cash and cash equivalents	$ 48,653	$ 55,694	$ 40,392
Accounts receivable, net	98,484	44,104	109,176
Inventories	85,089	76,363	85,192
Deferred income taxes	8,798	7,869	6,773
Other current assets	6,384	4,542	6,491
Total current assets	247,408	188,572	248,024
Property, plant and equipment, net of accumulated depreciation of $105,758, $103,314, and $102,165, respectively	45,198	43,394	38,480
Deferred income taxes	7,679	8,039	15,495
Goodwill	21,137	21,053	20,907
Other intangible assets, net	14,748	15,068	14,325
Other assets	12,359	12,224	11,274
Total assets	348,529	288,350	348,505
LIABILITIES AND SHAREHOLDERS' EQUITY
Short-term debt	150		52,000
Current maturities of long term debt	418	539	542
Accounts payable	40,689	26,466	41,857
Accrued liabilities:
Salaries, wages and benefits	10,413	17,702	11,475
Accrued warranty	4,614	5,214	5,280
Income taxes payable	4,215	1,300	4,168
Other	16,236	12,151	17,211
Total current liabilities	76,735	63,372	132,533
Long-term debt, less current maturities	49,627	7,794	8,057
Deferred income taxes	1,125	1,114	4,831
Retirement benefits	6,110	6,346	11,785
Other liabilities	13,558	12,056	10,934
Total liabilities	147,155	90,682	168,140
Shareholders' equity:
Preferred stock: none issued
Capital in excess of par value	66,223	66,374	64,817
Retained earnings	115,141	112,144	102,001
Accumulated other comprehensive income	19,819	19,366	13,782
Treasury stock at cost, shares of Class A common stock: 12,523, 34,766, and 35,680 shares, respectively	(308)	(715)	(733)
Total shareholders' equity	201,374	197,668	180,365
Total liabilities and shareholders' equity	348,529	288,350	348,505
Class A [Member]
Common stock:
Shares issued and outstanding	438	438	437
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013
Property, plant and equipment, accumulated depreciation	$ 105,758	$ 103,314	$ 102,165
Treasury stock, shares	12,523	34,766	35,680
Class A [Member]
Common stock, shares issued	8,752,137	8,724,984	8,714,178
Common stock, shares outstanding	8,752,137	8,724,984	8,714,178
Class B [Member]
Common stock, shares issued	1,212,382	1,212,420	1,213,664
Common stock, shares outstanding	1,212,382	1,212,420	1,213,664

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
CASH USED FOR OPERATING ACTIVITIES
Net income	$ 5,211	$ 9,184
Adjustments to reconcile net income to net cash used for operating activities:
Depreciation	4,755	4,642
Amortization of intangible assets	355	306
Amortization of deferred financing costs	34	119
Stock based compensation	826	714
Amortization of deferred loss on interest rate swap		138
Deferred income taxes	(591)	723
Change in operating assets and liabilities, net of effects of acquired business:
Accounts receivable, net	(54,751)	(67,858)
Inventories, net	(8,707)	(16,343)
Accounts payable and accrued liabilities	12,534	20,827
Other current assets	(1,817)	1,209
Other non-current assets	(1,333)	(1,001)
Other long-term liabilities	1,566	788
Other, net	(27)	49
Cash used for operating activities	(41,945)	(46,503)
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business		(15,420)
Capital expenditures	(6,704)	(6,087)
Proceeds from sales of property, plant and equipment	1,376
Cash used for investing activities	(5,328)	(21,507)
CASH PROVIDED BY FINANCING ACTIVITIES
Net borrowings from short-term notes payable and revolving credit lines	42,149	52,000
Principal payments on senior notes and other long-term debt	(288)	(262)
Deferred financing costs paid to lenders	(34)
Common stock transactions	68	86
Dividends paid	(1,475)
Purchases of treasury stock	(638)	(886)
Cash provided by financing activities	39,782	50,938
Effect of foreign currency rate changes on cash	450	(1,440)
Decrease in cash and cash equivalents	(7,041)	(18,512)
CASH AND CASH EQUIVALENTS
Beginning of period	55,694	58,904
End of period	$ 48,653	$ 40,392

Basis Of Presentation	6 Months Ended
Basis Of Presentation	Mar. 28, 2014
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 28, 2014 and March 29, 2013, 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 27, 2013 which was filed with the Securities and Exchange Commission on December 6, 2013. Due to seasonal variations and other factors, the results of operations for the three and six months ended March 28, 2014 are not necessarily indicative of the results to be expected for the Company's full 2014 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. Certain amounts in the Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Cash Flows and related footnotes for the periods ended March 29, 2013 have been adjusted to reflect the effect of measurement period adjustments related to the acquisition of Jetboil as of the date of acquisition. Additional information on this acquisition can be found in Note 10 below. All monetary amounts, other than share and per share amounts, are stated in thousands.

Accounts Receivable	6 Months Ended
Accounts Receivable	Mar. 28, 2014
Accounts Receivable [Abstract]
Accounts Receivable	2Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $3,072, $3,759 and $3,551 as of the periods ended March 28, 2014, September 27, 2013 and March 29, 2013, respectively. The increase in net accounts receivable to $98,484 as of March 28, 2014 from $44,104 as of September 27, 2013 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.

+ References + Details

Earnings Per Share	6 Months Ended
Earnings Per Share	Mar. 28, 2014
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 classified as participating securities and 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 28, 2014 and March 29, 2013, basic net income per share for Class A and Class B shares has been presented using the two class method and reflects the allocation of undistributed income 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 and units is excluded and diluted loss per share is equal to basic loss per share. For the three and six month periods ended March 28, 2014 and March 29, 2013, 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. As a result, diluted earnings per share for Class A and Class B common stock during these periods is the same. 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 were 0 for each of the three and six month periods ended March 28, 2014 and March 29, 2013. 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 319,632 and 386,409 for the three months ended March 28, 2014 and March 29, 2013, respectively, and 344,963 and 427,246 for the six months ended March 28, 2014 and March 29, 2013, respectively. Restricted stock units 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 were 0 for the each of three months ended March 28, 2014 and March 29, 2013. Restricted stock units 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 were 8,040 and 0 for the six months ended March 28, 2014 and March 29, 2013, respectively.

Stock-Based Compensation And Stock Ownership Plans

6 Months Ended

Mar. 28, 2014

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, restricted stock units or stock appreciation rights in lieu of stock options.

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan (the only two plans where shares remain available for equity incentive awards) there were 708,084 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at March 28, 2014.

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 either of the six month periods ended March 28, 2014 or March 29, 2013.

A summary of stock option activity for the six months ended March 28, 2014 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 27, 2013	15,066	$	18.16
Exercised	(3,900)		19.88
Cancelled	(1,950)		19.88
Outstanding and exercisable at March 28, 2014	9,216		17.07	$	73	1.3

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $25.03 as of March 28, 2014, 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 $78 and $86 for the six month periods ending March 28, 2014 and March 29, 2013, 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 28, 2014 and March 29, 2013 was $96 and $171, 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 28, 2014 related to the Company’s stock ownership plans is as follows:



		Weighted Average
	Shares	Grant Price
Non-vested stock at September 27, 2013	386,409	$	13.78
Non-vested stock grants	47,934		27.70
Restricted stock vested	(114,711)		10.32
Non-vested stock at March 28, 2014	319,632		17.10

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 24,719 and 43,464 during the six month periods ended March 28, 2014 and March 29, 2013, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $391 and $346 for the three month periods ended March 28, 2014 and March 29, 2013, respectively, and $748 and $701 for the six month periods ended March 28, 2014 and March 29, 2013, respectively. Unrecognized compensation cost related to non-vested stock as of March 28, 2014 was $2,883, which amount will be amortized to expense through November 2017 or adjusted for changes in future estimated or actual forfeitures.

The fair value of restricted stock vested during the six month periods ended March 28, 2014 and March 29, 2013 was $2,961 and $3,628, respectively.

Restricted Stock Units

All restricted 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 trading 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. There were 8,040 restricted stock units unvested and outstanding as of March 28, 2014.

The Company issued 8,040 restricted stock units at a weighted average grant price of $21.77 for the three and six month periods ended March 28, 2014 and 6,600 restricted stock units at a weighted average grant price of $22.73 for the three and six month periods ended March 29, 2013.

Stock compensation expense, net of forfeitures, related to restricted stock units was $40 for the three months ended March 28, 2014 and $78 for the six month period ended March 28, 2014. Stock compensation expense, net of forfeitures, related to restricted stock units was $13 for both the three and six month periods ended March 29, 2013. Unrecognized compensation cost related to non-vested restricted stock units as of March 28, 2014 was $160, which amount will be amortized to expense through February 2015 or adjusted for changes in future estimated or actual forfeitures.

The Company recognized an income tax benefit on stock-based compensation expense of $164 and $136 for the three month periods ended March 28, 2014 and March 29, 2013, respectively, and $314 and $271 for the six month periods ended March 28, 2014 and March 29, 2013, respectively. The Company recognized income tax benefit (expense) on exercises of stock options and vesting of non-vested stock of $9 and $(2) for the three and six month periods ended March 28, 2014 and March 29, 2013, 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.

The Company did not issue any shares under the Employees’ Stock Purchase Plan during the three or six month periods ended March 28, 2014 or March 29, 2013.

Pension Plans

6 Months Ended

Mar. 28, 2014

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 28, 2014 and March 29, 2013 were as follows:



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
	2014		2013		2014		2013
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		250		240		499		499
Less estimated return on plan assets		244		253		488		489
Amortization of unrecognized losses		166		249		333		333
	$	172	$	236	$	344	$	343

Income Taxes

6 Months Ended

Mar. 28, 2014

Income Taxes [Abstract]

Income Taxes

6Income Taxes

For the three and six months ended March 28, 2014 and March 29, 2013, the Company’s earnings before tax, tax expense and effective income tax rate attributable to earnings before income taxes was as follows:



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
(thousands, except tax rate data)	2014		2013		2014		2013
Income before income taxes	$	11,214	$	13,063	$	8,294	$	13,673
Income tax expense	$	3,810	$	4,126	$	3,083	$	4,489
Effective income tax rate		34.0%		31.6%		37.2%		32.8%

The change in the Company’s effective tax rate for the three and six months ended March 28, 2014 versus the prior year period was primarily due to variances in income or loss as of March 28, 2014 for entities that have a valuation allowance and the retroactive enactment of the research and development credit during the prior year period which expired in the current year period. The tax jurisdictions where such entities with a valuation allowance were located in were as follows for the periods ended March 28, 2014 and March 29, 2013, respectively:



March 28		March 29
2014		2013
	Japan		Japan
	France		France
	Indonesia		Indonesia
	Italy		Italy
	Netherlands		Netherlands
	New Zealand		New Zealand
	Spain		Spain
	United Kingdom		United Kingdom

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 of March 28, 2014, there was no material change in the amount of uncertain income tax positions and the Company’s 2014 fiscal year tax expense is anticipated to include approximately $350 related to uncertain income tax positions.

The Company recognizes accrued interest and penalties related to uncertain income tax positions as a component of income tax expense and is projecting accrued interest of $100 related to uncertain income tax positions for the fiscal year ending October 3, 2014.

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


Jurisdiction	Fiscal Years
United States	2011-2013
Canada	2009-2013
France	2009-2013
Germany	2009-2013
Italy	2009-2013
Japan	2012-2013
Switzerland	2003-2013

Inventories

6 Months Ended

Mar. 28, 2014

Inventories [Abstract]

Inventories

7Inventories

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


	March 28		September 27		March 29
	2014		2013		2013
Raw materials	$	32,635	$	27,935	$	29,604
Work in process		441		198		654
Finished goods		52,013		48,230		54,934
	$	85,089	$	76,363	$	85,192

Goodwill

6 Months Ended

Mar. 28, 2014

Goodwill [Abstract]

Goodwill

8Goodwill

The changes in goodwill during the six months ended March 28, 2014 and March 29, 2013 were as follows:


	March 28 2014		March 29 2013
Balance at beginning of period	$	21,053	$	14,466
Jetboil® acquisition		-		6,475
Amount attributable to movements in
foreign currency rates		84		(34)
Balance at end of period	$	21,137	$	20,907

- 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. 28, 2014

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 28, 2014 and March 29, 2013.



	March 28 2014		March 29 2013
Balance at beginning of period	$	5,214	$	4,751
Expense accruals for warranties issued during the period		1,668		2,080
Less current period warranty claims paid		2,268		1,551
Balance at end of period	$	4,614	$	5,280

Acquisition

6 Months Ended

Mar. 28, 2014

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 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 from its international sales network. The Jetboil acquisition, including acquired goodwill, is included in the Company’s Outdoor Equipment segment.

The $15,420 of consideration paid in this acquisition 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. On February 14, 2014, within the 15 month timeframe, the Company filed an indemnity claim against the Sellers which claim is currently pending. With respect to this currently pending claim, the Company cannot estimate the amount of potential recovery, if any, at this time. If the Company is not successful in its claim, the remaining escrow balance, net of any recovery amounts, will be released to the Sellers.

Following are the measurement period adjustments made since the acquisition date to the provisional amounts as a result of the completion of the Company’s valuations of the assets acquired and liabilities assumed. The effect of these measurement period adjustments has been reflected in the condensed consolidated financial statements for the period ended March 29, 2013.



Provisional amount adjustments increase (decrease)
Financial assets	$	(33)
Inventories		(159)
Property, plant and equipment		80
Identifiable intangible assets and goodwill		3,865
Deferred tax liabilities		4,257
Financial liabilities		(390)

The following table summarizes the final 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		314
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,111
Less, deferred tax liabilities		4,241
Total identifiable net assets		8,945
Goodwill		6,475
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 during the three and six months ended March 29, 2013 were $267 and were included in the “Administrative management, finance and information systems” line in the Company’s accompanying Condensed Consolidated Statements of Operations in the Other/Corporate segment.

The fair value assigned to finite lived intangible assets was as follows:



			Useful
Description	Amount		Life (yrs)
Patents	$	240		7
Noncontractual customer relationships		3,700		15
Non-compete agreements		1,060		4

The weighted average useful life at the date of acquisition of total amortizable intangible assets acquired in the acquisition was 12.3 years. The acquisition included an indefinite lived tradename valued at $5,400.

- 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=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Restructuring

6 Months Ended

Mar. 28, 2014

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 restructured its product sales and distribution in Europe and consolidated 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 two sales offices in the U.K. and France, 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. The related 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 planned actions related to this restructuring were completed in fiscal 2013 and the Company expects the total cost of this restructuring to be approximately $2,597. The remaining restructuring liabilities should be settled by the end of fiscal 2014.

Changes in the accrual related to this restructuring project for the six month period ended March 28, 2014 were as follows:



		Employee Termination Costs		Contract Exit Costs		Other Exit Costs		Total
Accrued restructuring liabilities as of September 27, 2013		84		219		203		506
Activity during the period ended March 28, 2014:
Charges to earnings		-		(10)		-		(10)
Settlement payments		(45)		(181)		(89)		(315)
Accrued restructuring liabilities as of March 28, 2014	$	39	$	28	$	114	$	181

Litigation	6 Months Ended
Litigation	Mar. 28, 2014
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.

Indebtedness

6 Months Ended

Mar. 28, 2014

Indebtedness [Abstract]

Indebtedness

13Indebtedness

Debt was comprised of the following at March 28, 2014, September 27, 2013, and March 29, 2013:



	March 28 2014		September 27 2013		March 29 2013
Term loans	$	7,965	$	8,142	$	8,299
Revolvers		42,000		-		52,000
Other		230		191		300
Total debt		50,195		8,333		60,599
Less current portion of long term debt		418		539		542
Less short term debt		150		-		52,000
Total long-term debt	$	49,627	$	7,794	$	8,057

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 28, 2014.

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 Company’s term loans include covenants related to its current ratio, debt to net worth ratio, fixed charge ratio, minimum net worth and capital expenditures.

The aggregate term loan borrowings are subject to a pre-payment penalty. The penalty is currently 6% 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 September 16, 2013, the Company and certain of its subsidiaries entered into a new credit facility with PNC Bank National Association and certain other lenders which terminated the Amended Revolving Credit and Security agreement with PNC Bank National Association and the other lenders named therein, dated as of November 16, 2010. The new credit facility consists of a Revolving Credit Agreement dated September 16, 2013 among the Company, certain of the Company’s subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lenders named therein (the “Revolving Credit Agreement” or “Revolver”). The Revolver has an expiration date of September 16, 2018 and provides for borrowing of up to an aggregate principal amount not to exceed $90,000 with an accordion feature that gives the Company the option to increase the maximum seasonal financing availability subject to the conditions of the Revolving Credit Agreement and subject to the approval of the lenders. The Revolver imposes a seasonal borrowing limit such that borrowings may not exceed $60,000 from the period June 30th through October 31st of each year under the agreement.

The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company’s leverage ratio for the trailing twelve month period. The interest rate on the Revolver at March 28, 2014 was approximately 1.4%.

The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries. Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company’s consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company’s consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition. The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year. The Revolving Credit Agreement restricts the Company’s ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants.

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of March 28, 2014 or March 29, 2013. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance, which totaled $811 and $1,401 at March 28, 2014 and March 29, 2013, respectively. The Company had no unsecured lines of credit as of March 28, 2014 or March 29, 2013.

Aggregate scheduled maturities of long-term debt as of March 28, 2014, for the remainder of fiscal 2014 and subsequent fiscal years, were as follows:


Fiscal Year
2014	$	255
2015		359
2016		368
2017		389
2018		42,410
Thereafter		6,264
Total	$	50,045

Balances carried on the Revolving Credit Agreement not in excess of the seasonal borrowing limit may be repaid at the Company’s discretion at any time through the maturity date. Accordingly, this balance has been classified as long term.

Interest paid for the three months ended March 28, 2014 and March 29, 2013 was $273 and $409, respectively. Interest paid for the six month periods ended March 28, 2014 and March 29, 2013 was $411 and $620, respectively.

The weighted average borrowing rate for short-term debt was approximately 1.4% and 2.5% for the six months ended March 28, 2014 and March 29, 2013, 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 28, 2014 and March 29, 2013 approximated its carrying value.

Derivative Instruments And Hedging Activities

6 Months Ended

Mar. 28, 2014

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, Hong Kong dollars 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 18% of the Company’s revenues for the six month period ended March 28, 2014 were denominated in currencies other than the U.S. dollar. Approximately 9% 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 may mitigate 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 may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments, including commitments for inventory purchases, denominated in foreign currencies. As of March 28, 2014, the Company held no foreign currency forward contracts.

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 six month periods ended March 28, 2014 and March 29, 2013 and as of March 28, 2014, 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 28, 2014 and March 29, 2013.



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
Loss reclassified from AOCI into:	2014		2013		2014		2013
Interest expense	$	-	$	-	$	-	$	138

The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the three months ended March 28, 2014 and March 29, 2013 was:



	Location of loss (gain)	Three Months Ended
Derivatives not designated as	recognized in statement	March 28		March 29
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	191

The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the six months
ended March 28, 2014 and March 29, 2013 was:

	Location of loss (gain)	Six Months Ended
Derivatives not designated as	recognized in statement	March 28		March 29
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	69

- Definition

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

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+ Details

Fair Value Measurements

6 Months Ended

Mar. 28, 2014

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 28, 2014, September 27, 2013 and March 29, 2013 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

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.

During the three months ended March 28, 2014, the Company evaluated its business components for the purposes of identifying reporting units to reflect the recent acquisition of the Jetboil business into other components of the Outdoor Equipment segment. Accordingly, the reporting units of the Outdoor Equipment segment were re-aligned to include a Consumer reporting unit and a Commercial and Government reporting unit.


The following table summarizes the Company's financial assets measured at fair value as of March 28, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	10,322	$	-	$	-	$	10,322

The following table summarizes the Company's financial assets measured at fair value as of September 27, 2013:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,948	$	-	$	-	$	8,948

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 effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three months ended March 28, 2014 and March 29, 2013 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	March 28		March 29
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(116)	$	(567)
Foreign currency forward contracts	Other expense (income), net		-		191

The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the six months ended March 28, 2014 and March 29, 2013 was:

	Location of (income) loss	Six Months Ended
	recognized in Statement of	March 28		March 29
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(508)	$	(438)
Foreign currency forward contracts	Other expense (income), net		-		69

There were no assets and liabilities measured at fair value on a non-recurring basis in periods subsequent to their initial recognition for the six month periods ended March 28, 2014.

- 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 + Details

New Accounting Pronouncements	6 Months Ended
New Accounting Pronouncements	Mar. 28, 2014
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 requires footnote disclosures regarding the changes in accumulated other comprehensive income by component and the line items affected in the statements of operations. The Company adopted this updated authoritative guidance effective as of September 28, 2013, the beginning of its first quarter of fiscal 2014. The adoption of this updated authoritative guidance resulted in an additional footnote disclosure but had no effect on our financial condition, results of operations or cash flows.

Segments Of Business

6 Months Ended

Mar. 28, 2014

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 either of the six month periods ended March 28, 2014 or March 29, 2013.

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 28		March 29		March 28		March 29		September 27
	2014		2013		2014		2013		2013
Net sales:
Marine Electronics:
Unaffiliated customers	$	81,810	$	87,692	$	129,983	$	141,324
Interunit transfers		60		86		72		105
Outdoor Equipment:
Unaffiliated customers		10,964		10,077		19,342		18,510
Interunit transfers		10		19		15		26
Watercraft:
Unaffiliated customers		13,202		13,742		18,627		20,549
Interunit transfers		26		12		50		19
Diving
Unaffiliated customers		18,192		20,473		35,250		38,820
Interunit transfers		249		342		515		478
Other / Corporate		105		116		171		171
Eliminations		(345)		(459)		(652)		(628)
Total	$	124,273	$	132,100	$	203,373	$	219,374
Operating profit (loss):
Marine Electronics	$	13,748	$	15,594	$	16,080	$	20,340
Outdoor Equipment		573		(268)		385		(44)
Watercraft		(395)		(542)		(2,031)		(2,224)
Diving		605		1,379		754		2,081
Other / Corporate		(2,985)		(3,525)		(6,550)		(5,989)
	$	11,546	$	12,638	$	8,638	$	14,164
Total assets (end of period):
Marine Electronics					$	158,189	$	163,461	$	111,459
Outdoor Equipment						43,363		41,595		43,630
Watercraft						33,381		41,892		27,810
Diving						78,548		71,402		70,810
Other / Corporate						35,048		30,155		34,641
					$	348,529	$	348,505	$	288,350

- Definition

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

+ References

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-Name Accounting Standards Codification
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+ Details

Accumulated Other Comprehensive Income

6 Months Ended

Mar. 28, 2014

Accumulated Other Comprehensive Income [Abstract]

Accumulated Other Comprehensive Income

18ACCUMULATED OTHER COMPREHENSIVE INCOME


The changes in AOCI by component, net of tax, for the three months ended March 28, 2014 were as follows:

(thousands)	Foreign Currency Translation Adjustment		Unamortized loss on defined benefit pension plans		Accumulated Other Comprehensive Income (Loss)
BALANCE AT DECEMBER 27, 2013	$	23,913	$	(4,319)	$	19,594
Other comprehensive income before reclassifications		122		-		122
Amounts reclassified from accumulated other comprehensive income		-		166		166
Tax effects		-		(63)		(63)
BALANCE AT MARCH 28, 2014	$	24,035	$	(4,216)	$	19,819

The changes in AOCI by component, net of tax, for the six months ended March 28, 2014 were as follows:

(thousands)	Foreign Currency Translation Adjustment		Unamortized loss on defined benefit pension plans		Accumulated Other Comprehensive Income (Loss)
BALANCE AT SEPTEMBER 27, 2013	$	23,789	$	(4,423)	$	19,366
Other comprehensive income before reclassifications		246		-		246
Amounts reclassified from accumulated other comprehensive income		-		333		333
Tax effects		-		(126)		(126)
BALANCE AT MARCH 28, 2014	$	24,035	$	(4,216)	$	19,819


The reclassifications out of AOCI for the three month period ended March 28, 2014 were as follows:

			Statement of Operations
(thousands)			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	166	Cost of sales / Operating expense
Tax effects		(63)	Income tax expense
Total reclassifications for the period	$	103

The reclassifications out of AOCI for the six month period ended March 28, 2014 were as follows:

			Statement of Operations
(thousands)			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	333	Cost of sales / Operating expense
Tax effects		(126)	Income tax expense
Total reclassifications for the period	$	207

- Definition

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

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+ Details

Basis Of Presentation (Policy)	6 Months Ended
Basis Of Presentation (Policy)	Mar. 28, 2014
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 28, 2014 and March 29, 2013, 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 27, 2013 which was filed with the Securities and Exchange Commission on December 6, 2013. Due to seasonal variations and other factors, the results of operations for the three and six months ended March 28, 2014 are not necessarily indicative of the results to be expected for the Company's full 2014 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. Certain amounts in the Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Cash Flows and related footnotes for the periods ended March 29, 2013 have been adjusted to reflect the effect of measurement period adjustments related to the acquisition of Jetboil as of the date of acquisition. Additional information on this acquisition can be found in Note 10 below. 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. 28, 2014

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 27, 2013	15,066	$	18.16
Exercised	(3,900)		19.88
Cancelled	(1,950)		19.88
Outstanding and exercisable at March 28, 2014	9,216		17.07	$	73	1.3

Schedule of Non-Vested Stock Activity



		Weighted Average
	Shares	Grant Price
Non-vested stock at September 27, 2013	386,409	$	13.78
Non-vested stock grants	47,934		27.70
Restricted stock vested	(114,711)		10.32
Non-vested stock at March 28, 2014	319,632		17.10

Pension Plans (Tables)

6 Months Ended

Mar. 28, 2014

Pension Plans [Abstract]

Schedule of Net Periodic Benefit Cost



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
	2014		2013		2014		2013
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		250		240		499		499
Less estimated return on plan assets		244		253		488		489
Amortization of unrecognized losses		166		249		333		333
	$	172	$	236	$	344	$	343

Income Taxes (Tables)

6 Months Ended

Mar. 28, 2014

Income Taxes [Abstract]

Summary Of Earnings Before Tax, Tax Expense and Effective Tax Rate



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
(thousands, except tax rate data)	2014		2013		2014		2013
Income before income taxes	$	11,214	$	13,063	$	8,294	$	13,673
Income tax expense	$	3,810	$	4,126	$	3,083	$	4,489
Effective income tax rate		34.0%		31.6%		37.2%		32.8%

Summary Of Tax Jurisdictions Of Entities With Valuation Allowances



March 28		March 29
2014		2013
	Japan		Japan
	France		France
	Indonesia		Indonesia
	Italy		Italy
	Netherlands		Netherlands
	New Zealand		New Zealand
	Spain		Spain
	United Kingdom		United Kingdom

Summary of Income Tax Examinations


Jurisdiction	Fiscal Years
United States	2011-2013
Canada	2009-2013
France	2009-2013
Germany	2009-2013
Italy	2009-2013
Japan	2012-2013
Switzerland	2003-2013

Inventories (Tables)

6 Months Ended

Mar. 28, 2014

Inventories [Abstract]

Schedule of Inventories


	March 28		September 27		March 29
	2014		2013		2013
Raw materials	$	32,635	$	27,935	$	29,604
Work in process		441		198		654
Finished goods		52,013		48,230		54,934
	$	85,089	$	76,363	$	85,192

Goodwill (Tables)

6 Months Ended

Mar. 28, 2014

Goodwill [Abstract]

Schedule of Goodwill


	March 28 2014		March 29 2013
Balance at beginning of period	$	21,053	$	14,466
Jetboil® acquisition		-		6,475
Amount attributable to movements in
foreign currency rates		84		(34)
Balance at end of period	$	21,137	$	20,907

Warranties (Tables)

6 Months Ended

Mar. 28, 2014

Warranties [Abstract]

Schedule of Warranties



	March 28 2014		March 29 2013
Balance at beginning of period	$	5,214	$	4,751
Expense accruals for warranties issued during the period		1,668		2,080
Less current period warranty claims paid		2,268		1,551
Balance at end of period	$	4,614	$	5,280

Acquisition (Tables)

6 Months Ended

Mar. 28, 2014

Schedule of Provisional Amount Adjustments



Provisional amount adjustments increase (decrease)
Financial assets	$	(33)
Inventories		(159)
Property, plant and equipment		80
Identifiable intangible assets and goodwill		3,865
Deferred tax liabilities		4,257
Financial liabilities		(390)

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination



			Useful
Description	Amount		Life (yrs)
Patents	$	240		7
Noncontractual customer relationships		3,700		15
Non-compete agreements		1,060		4

Jetboil Inc [Member]

Schedule of 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		314
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,111
Less, deferred tax liabilities		4,241
Total identifiable net assets		8,945
Goodwill		6,475
Net assets acquired	$	15,420

Restructuring (Tables)

6 Months Ended

Mar. 28, 2014

Restructuring Reserve [Abstract]

Schedule of Restructuring Reserve



		Employee Termination Costs		Contract Exit Costs		Other Exit Costs		Total
Accrued restructuring liabilities as of September 27, 2013		84		219		203		506
Activity during the period ended March 28, 2014:
Charges to earnings		-		(10)		-		(10)
Settlement payments		(45)		(181)		(89)		(315)
Accrued restructuring liabilities as of March 28, 2014	$	39	$	28	$	114	$	181

Indebtedness (Tables)

6 Months Ended

Mar. 28, 2014

Indebtedness [Abstract]

Schedule of Debt



	March 28 2014		September 27 2013		March 29 2013
Term loans	$	7,965	$	8,142	$	8,299
Revolvers		42,000		-		52,000
Other		230		191		300
Total debt		50,195		8,333		60,599
Less current portion of long term debt		418		539		542
Less short term debt		150		-		52,000
Total long-term debt	$	49,627	$	7,794	$	8,057

Schedule of Maturities of Long-term Debt


Fiscal Year
2014	$	255
2015		359
2016		368
2017		389
2018		42,410
Thereafter		6,264
Total	$	50,045

Derivative Instruments And Hedging Activities (Tables)

6 Months Ended

Mar. 28, 2014

Derivative Instruments And Hedging Activities [Abstract]

Schedule of Loss Reclassified from AOCI into Net Income



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
Loss reclassified from AOCI into:	2014		2013		2014		2013
Interest expense	$	-	$	-	$	-	$	138

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



	Location of loss (gain)	Three Months Ended
Derivatives not designated as	recognized in statement	March 28		March 29
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	191

The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the six months
ended March 28, 2014 and March 29, 2013 was:

	Location of loss (gain)	Six Months Ended
Derivatives not designated as	recognized in statement	March 28		March 29
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	69

Fair Value Measurements (Tables)

6 Months Ended

Mar. 28, 2014

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 measured at fair value as of March 28, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	10,322	$	-	$	-	$	10,322

The following table summarizes the Company's financial assets measured at fair value as of September 27, 2013:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,948	$	-	$	-	$	8,948

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

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 28, 2014 and March 29, 2013 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	March 28		March 29
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(116)	$	(567)
Foreign currency forward contracts	Other expense (income), net		-		191

The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the six months ended March 28, 2014 and March 29, 2013 was:

	Location of (income) loss	Six Months Ended
	recognized in Statement of	March 28		March 29
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(508)	$	(438)
Foreign currency forward contracts	Other expense (income), net		-		69

Segments Of Business (Tables)

6 Months Ended

Mar. 28, 2014

Segments Of Business [Abstract]

Segments of Business



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29		September 27
	2014		2013		2014		2013		2013
Net sales:
Marine Electronics:
Unaffiliated customers	$	81,810	$	87,692	$	129,983	$	141,324
Interunit transfers		60		86		72		105
Outdoor Equipment:
Unaffiliated customers		10,964		10,077		19,342		18,510
Interunit transfers		10		19		15		26
Watercraft:
Unaffiliated customers		13,202		13,742		18,627		20,549
Interunit transfers		26		12		50		19
Diving
Unaffiliated customers		18,192		20,473		35,250		38,820
Interunit transfers		249		342		515		478
Other / Corporate		105		116		171		171
Eliminations		(345)		(459)		(652)		(628)
Total	$	124,273	$	132,100	$	203,373	$	219,374
Operating profit (loss):
Marine Electronics	$	13,748	$	15,594	$	16,080	$	20,340
Outdoor Equipment		573		(268)		385		(44)
Watercraft		(395)		(542)		(2,031)		(2,224)
Diving		605		1,379		754		2,081
Other / Corporate		(2,985)		(3,525)		(6,550)		(5,989)
	$	11,546	$	12,638	$	8,638	$	14,164
Total assets (end of period):
Marine Electronics					$	158,189	$	163,461	$	111,459
Outdoor Equipment						43,363		41,595		43,630
Watercraft						33,381		41,892		27,810
Diving						78,548		71,402		70,810
Other / Corporate						35,048		30,155		34,641
					$	348,529	$	348,505	$	288,350

Accumulated Other Comprehensive Income (Tables)

6 Months Ended

Mar. 28, 2014

Accumulated Other Comprehensive Income [Abstract]

Changes in Accumulated OCI by Component, Net of Tax


The changes in AOCI by component, net of tax, for the three months ended March 28, 2014 were as follows:

(thousands)	Foreign Currency Translation Adjustment		Unamortized loss on defined benefit pension plans		Accumulated Other Comprehensive Income (Loss)
BALANCE AT DECEMBER 27, 2013	$	23,913	$	(4,319)	$	19,594
Other comprehensive income before reclassifications		122		-		122
Amounts reclassified from accumulated other comprehensive income		-		166		166
Tax effects		-		(63)		(63)
BALANCE AT MARCH 28, 2014	$	24,035	$	(4,216)	$	19,819

The changes in AOCI by component, net of tax, for the six months ended March 28, 2014 were as follows:

(thousands)	Foreign Currency Translation Adjustment		Unamortized loss on defined benefit pension plans		Accumulated Other Comprehensive Income (Loss)
BALANCE AT SEPTEMBER 27, 2013	$	23,789	$	(4,423)	$	19,366
Other comprehensive income before reclassifications		246		-		246
Amounts reclassified from accumulated other comprehensive income		-		333		333
Tax effects		-		(126)		(126)
BALANCE AT MARCH 28, 2014	$	24,035	$	(4,216)	$	19,819

Reclassifications Out Of Accumulated OCI


The reclassifications out of AOCI for the three month period ended March 28, 2014 were as follows:

			Statement of Operations
(thousands)			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	166	Cost of sales / Operating expense
Tax effects		(63)	Income tax expense
Total reclassifications for the period	$	103

The reclassifications out of AOCI for the six month period ended March 28, 2014 were as follows:

			Statement of Operations
(thousands)			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	333	Cost of sales / Operating expense
Tax effects		(126)	Income tax expense
Total reclassifications for the period	$	207

Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013
Accounts Receivable [Abstract]
Allowance for Doubtful Accounts Receivable	$ 3,072	$ 3,759	$ 3,551
Accounts Receivable, Net	$ 98,484	$ 44,104	$ 109,176

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended		6 Months Ended
Earnings Per Share ("EPS") (Details) - shares	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage Of Cash Dividends On Class A Common Stock Relative TO Class B Common Stock			110.00%
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	0	0	0
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	319,632	386,409	344,963	427,246
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0	8,040	0

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	708,084		708,084
Company's closing stock price	$ 25.03		$ 25.03
Shares Tendered for Tax Withholding on Vesting of Restricted Shares			24,719	43,464
Tax Benefit on Stock Based Compensation Expense	$ 164	$ 136	$ 314	$ 271
Tax Benefit (Expense) on Option Exercises and Stock Vestings			$ 9	$ (2)
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration Period of Stock Options			10 years
Number of Stock Options Granted During Period			0	0
Cash Received from Stock Option Exercises			$ 78	$ 86
Fair Value Of Shares Received Option Exercise			$ 96	171
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
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 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Vested Stock, Ending Balance	319,632		319,632
Non-Stock Option Equity Grants			47,934
Weighted Average Grant Date Fair Value, Grants			$ 27.70
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 391	$ 346	$ 748	701
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 2,883		2,883
Fair Value Of Vested Restricted Stock			$ 2,961	$ 3,628
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
Non-Vested Stock, Ending Balance	8,040		8,040
Non-Stock Option Equity Grants	8,040	6,600	8,040	6,600
Weighted Average Grant Date Fair Value, Grants	$ 21.77	$ 22.73	$ 21.77	$ 22.73
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 40	$ 13	$ 78	$ 13
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 160		$ 160
2009 Johnson Outdoors Inc Employees Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Stock Purchase Plan, Minimum Percentage of Fair Market Value Stock Can Be Purchased			85.00%
Employee Stock Purchase Plan Shares Issued	0	0	0	0

Stock-Based Compensation And Stock Ownership Plans (Schedule of Stock Option Activity) (Details) - Stock Options [Member] $ / shares in Units, $ in Thousands	6 Months Ended
	Mar. 28, 2014 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options Outstanding and Exercisable, Beginning Balance \| shares	15,066
Number of Stock Options Exercised \| shares	(3,900)
Number of Stock Options Cancelled \| shares	(1,950)
Number of Stock Options Outstanding and Exercisable, Ending Balance \| shares	9,216
Weighted Average Exercise Price for Stock Options Outstanding and Exercisable, Beginning Balance \| $ / shares	$ 18.16
Weighted Average Exercise Price for Stock Options Exercised \| $ / shares	19.88
Weighted Average Exercise Price for Stock Options Cancelled \| $ / shares	19.88
Weighted Average Exercise Price for Stock Options Outstanding and Exercisable, Ending Balance \| $ / shares	$ 17.07
Aggregate Intrinsic Value \| $	$ 73
Weighted Average Remaining Contractual Term (Years)	1 year 3 months 18 days

Stock-Based Compensation And Stock Ownership Plans (Schedule of Non-Vested Stock Activity) (Details) - Non-vested Stock [Member]	6 Months Ended
	Mar. 28, 2014 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Vested Stock, Beginning Balance \| shares	386,409
Non-Stock Option Equity Grants \| shares	47,934
Restricted Stock Vested \| shares	(114,711)
Non-Vested Stock, Ending Balance \| shares	319,632
Non-Vested Stock, Weighted Average Grant Date Fair Value, Beginning Balance \| $ / shares	$ 13.78
Weighted Average Grant Date Fair Value, Grants \| $ / shares	27.70
Restricted Stock, Weighted Average Grant Date Fair Value, Vested \| $ / shares	10.32
Non-Vested Stock, Weighted Average Grant Date Fair Value, Ending Balance \| $ / shares	$ 17.10

Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Pension Plans (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Pension Plans [Abstract]
Service cost
Interest on projected benefit obligation	250	240	499	499
Less estimated return on plan assets	244	253	488	489
Amortization of unrecognized net income	166	249	333	333
Total net periodic benefit cost	$ 172	$ 236	$ 344	$ 343

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Oct. 03, 2014
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	$ 350
Projected [Member]
Unrecognized Tax Benefit, Interest on Income Tax Expense		$ 100

Income Taxes (Summary Of Earnings Before Tax, Tax Expense and Effective Tax Rate) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Income Taxes [Abstract]
Income before income taxes	$ 11,214	$ 13,063	$ 8,294	$ 13,673
Income tax expense	$ 3,810	$ 4,126	$ 3,083	$ 4,489
Effective income tax rate	34.00%	31.60%	37.20%	32.80%

Income Taxes (Summary Of Tax Jurisdictions Of Entities With Valuation Allowancese) (Details)	6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
Japanese Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	Japan	Japan
French Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	France	France
Indonesian Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	Indonesia	Indonesia
Italian Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	Italy	Italy
Netherlands Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	Netherlands	Netherlands
New Zealand Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	New Zealand	New Zealand
Spain Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	Spain	Spain
United Kingdom Tax Jurisdictions [Member]
Tax Jurisdictions Of Entities With Valuation Allowance	United Kingdom	United Kingdom

Income Taxes (Summary of Income Tax Examinations) (Details)	6 Months Ended
	Mar. 28, 2014
United States Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2011
United States Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013
Canadian Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2009
Canadian Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013
French Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2009
French Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013
German Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2009
German Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013
Italian Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2009
Italian Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013
Japanese Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2012
Japanese Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013
Swiss Tax Jurisdictions [Member] \| Oldest Open Year [Member]
Tax Years Remaining Subject to Examination	2003
Swiss Tax Jurisdictions [Member] \| Most Recent Open Year [Member]
Tax Years Remaining Subject to Examination	2013

Inventories (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013
Inventories [Abstract]
Raw materials	$ 32,635	$ 27,935	$ 29,604
Work in process	441	198	654
Finished goods	52,013	48,230	54,934
Total Inventories	$ 85,089	$ 76,363	$ 85,192

Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Mar. 29, 2013
Goodwill [Abstract]
Goodwill, balance at beginning of period	$ 21,053	$ 14,466
Jetboil acquisition		6,475
Amount attributable to movements in foreign currency rates	84	(34)
Goodwill, Balance at end of period	$ 21,137	$ 20,907

Warranties (Details) - USD ($) $ in Thousands	6 Months Ended
Warranties (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Mar. 29, 2013
Warranties [Abstract]
Product Warranty Accrual, Balance at beginning of period	$ 5,214	$ 4,751
Expense accruals for warranties issued during the period	1,668	2,080
Less current period warranty claims paid	2,268	1,551
Product Warranty Accrual, Balance at end of period	$ 4,614	$ 5,280

Acquisition (Narrative) (Details) - Jetboil Inc [Member] - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Nov. 30, 2012	Mar. 28, 2014	Mar. 29, 2013
Business Acquisition [Line Items]
Business Acquisition, Date of Acquisition Agreement		Nov. 14, 2012
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
Total Consideration of Acquisition	$ 15,420
Indemnity Escrow Amount	$ 3,200
Period of Time from Acquisition Date for Indemnity Claims		15 months
Goodwill Amount Deductible for Tax Purposes		$ 0
Period to Date Acquisition Transaction Costs			$ 267
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		12 years 3 months 18 days
Trade Names [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired		$ 5,400

Acquisition (Schedule of Provisional Amount Adjustments) (Details) - Jetboil Inc [Member] $ in Thousands	6 Months Ended
	Mar. 29, 2013 USD ($)
Business Acquisition [Line Items]
Financial assets	$ (33)
Inventories	(159)
Property, plant and equipment	80
Identifiable intangible assets and goodwill	3,865
Deferred tax liabilities	4,257
Financial liabilities	$ (390)

Acquisition (Schedule of Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013	Nov. 30, 2012	Sep. 28, 2012
Business Acquisition [Line Items]
Goodwill	$ 21,137	$ 21,053	$ 20,907		$ 14,466
Jetboil Inc [Member]
Business Acquisition [Line Items]
Accounts receivable				$ 1,184
Inventories				2,232
Other current assets				167
Property, plant and equipment				314
Identifiable intangible assets				10,400
Less, accounts payable and accruals				1,111
Less, deferred tax liabilities				4,241
Total identifiable net assets				8,945
Goodwill				6,475
Net assets acquired				$ 15,420

Acquisition (Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination) (Details) - Jetboil Inc [Member] $ in Thousands	6 Months Ended
	Mar. 28, 2014 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	12 years 3 months 18 days
Patents [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 240
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years
Noncontractual customer relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 3,700
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Noncompete agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 1,060
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	4 years

Restructuring (Narrative) (Details) $ in Thousands	6 Months Ended
Restructuring (Narrative) (Details) $ in Thousands	Mar. 28, 2014 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 \| $	$ 2,597

Restructuring (Schedule of Restructuring Reserve) (Details) $ in Thousands	6 Months Ended
	Mar. 28, 2014 USD ($)
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	$ 506
Charges to earnings	(10)
Setttlement payments	(315)
Accured restructuring liabilities, Ending Balance	181
Employee Termination Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	84
Charges to earnings
Setttlement payments	(45)
Accured restructuring liabilities, Ending Balance	39
Contract Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	219
Charges to earnings	(10)
Setttlement payments	(181)
Accured restructuring liabilities, Ending Balance	28
Other Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	203
Charges to earnings
Setttlement payments	(89)
Accured restructuring liabilities, Ending Balance	$ 114

Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Weighted Average Borrowing Rate for Short-Term Debt	1.40%	2.50%	1.40%	2.50%
Interest Paid	$ 273	$ 409	$ 411	$ 620
Revolvers [Member]
Annual Seasonal Pay Down Duration			June 30th through October 31st of each year under the agreement
Initiation Date			Sep. 16, 2013
Expiration Date			Sep. 16, 2018
Maximum Amount of Asset or Stock Aquisition			$ 20,000
Ratio of Indebtedness to Net Capital	2.5		2.5
Maximum Amount of Dividends Paid or Repurchases of Common Stock			$ 10,000
Interest Rate at Period End	1.40%		1.40%
Line of Credit Facility, Dividend Restrictions			The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year
Line of Credit Facility, Asset Restrictions			Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company's consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company's consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition
Line of Credit Facility, Covenant Terms			The Revolving Credit Agreement restricts the Company's ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants
Line of Credit Facility, Collateral			The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company's domestic subsidiaries.
Line of Credit Facility, Interest Rate Description			The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company's leverage ratio for the trailing twelve month period
Revolvers Borrowing Capacity Seasonal [Member]
Maximum Borrowing Capacity	$ 60,000		$ 60,000
Revolvers Borrowing Capacity Standard [Member]
Maximum Borrowing Capacity	90,000		90,000
Unsecured Line Of Credit [Member]
Maximum Borrowing Capacity	$ 0	0	$ 0	0
Term Loans [Member]
Debt maturity date			Sep. 29, 2029
Interest Rate at Period End	5.25%		5.25%
Pre Payment Penalty Percent			6.00%
Annual Decrease Of Pre Payment Penalty			1.00%
Financial Standby Letter of Credit [Member]
Letters of Credit Outstanding	$ 811	$ 1,401	$ 811	$ 1,401

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013
Indebtedness [Abstract]
Term Loans	$ 7,965	$ 8,142	$ 8,299
Revolvers	42,000		52,000
Other	230	191	300
Total Debt	50,195	8,333	60,599
Less current portion of long term debt	418	539	542
Less short term debt	150		52,000
Total long-term debt	$ 49,627	$ 7,794	$ 8,057

Indebtedness (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Mar. 28, 2014 USD ($)
Indebtedness [Abstract]
2014	$ 255
2015	359
2016	368
2017	389
2018	42,410
Thereafter	6,264
Total Long Term Debt	$ 50,045

Derivative Instruments And Hedging Activities (Narrative) (Details) - contract	6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	18.00%
Derivative, Number of Instruments Held	0
Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Number of Instruments Held	0	0
Euro [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	9.00%
Other Foreign Currencies [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	9.00%

Derivative Instruments And Hedging Activities (Schedule of Loss Reclassified from AOCI into Net Income) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Interest Expense [Member]
Derivative [Line Items]
Loss reclassified from AOCI into interest expense				$ 138

Derivative Instruments And Hedging Activities (Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Derivative Instruments Not Designated as Hedging Instruments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Foreign Exchange Forward [Member] \| Other (Income) Expense [Member]
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, (gain) loss		$ 191		$ 69

Fair Value Measurements (Narrative) (Details) $ in Thousands	Mar. 28, 2014 USD ($)
Fair Value Measurements [Abstract]
Assets at fair value, Nonrecurring	$ 0
Liabilities at fair value, Nonrecurring	$ 0

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Sep. 27, 2013	Mar. 29, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 10,322	$ 8,948	$ 8,053
Foreign currency forward contracts, Liability			143
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	10,322	8,948	8,053
Foreign currency forward contracts, Liability
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets
Foreign currency forward contracts, Liability			143
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets
Foreign currency forward contracts, Liability

Fair Value Measurements (Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments) (Details) - Other (Income) Expense [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Rabbi trust assets (Assets) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss	$ (116)	$ (567)	$ (508)	$ (438)
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		$ 69

Segments of Business (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		18 Months Ended
Segments of Business (Details) - USD ($) $ in Thousands	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Sep. 27, 2013
Segment Reporting Information [Line Items]
Net sales	$ 124,273	$ 132,100	$ 203,373	$ 219,374
Operating profit (loss)	11,546	12,638	8,638	14,164
Total assets	348,529	348,505	348,529	348,505	$ 348,529	$ 288,350
Customer Concentration Risk [Member]
Segment Reporting Information [Line Items]
Number of customers that represent more than 10% of total nete sales					0
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(345)	(459)	(652)	(628)
Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	81,810	87,692	129,983	141,324
Operating profit (loss)	13,748	15,594	16,080	20,340
Total assets	158,189	163,461	158,189	163,461	$ 158,189	111,459
Marine Electronics [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	60	86	72	105
Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	10,964	10,077	19,342	18,510
Operating profit (loss)	573	(268)	385	(44)
Total assets	43,363	41,595	43,363	41,595	43,363	43,630
Outdoor Equipment [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	10	19	15	26
Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	13,202	13,742	18,627	20,549
Operating profit (loss)	(395)	(542)	(2,031)	(2,224)
Total assets	33,381	41,892	33,381	41,892	33,381	27,810
Watercraft [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	26	12	50	19
Diving [Member]
Segment Reporting Information [Line Items]
Net sales	18,192	20,473	35,250	38,820
Operating profit (loss)	605	1,379	754	2,081
Total assets	78,548	71,402	78,548	71,402	78,548	70,810
Diving [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	249	342	515	478
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net sales	105	116	171	171
Operating profit (loss)	(2,985)	(3,525)	(6,550)	(5,989)
Total assets	$ 35,048	$ 30,155	$ 35,048	$ 30,155	$ 35,048	$ 34,641

Accumulated Other Comprehensive Income (Changes in Accumulated OCI By Component) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 28, 2014	Mar. 28, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
BEGINNING BALANCE	$ 19,594	$ 19,366
Other comprehensive income before reclassifications	122	246
Amounts reclassified from accumulated other comprehensive income	166	333
Tax effects	(63)	(126)
ENDING BALANCE	19,819	19,819
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BEGINNING BALANCE	23,913	23,789
Other comprehensive income before reclassifications	122	246
Amounts reclassified from accumulated other comprehensive income
Tax effects
ENDING BALANCE	24,035	24,035
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BEGINNING BALANCE	(4,319)	(4,423)
Other comprehensive income before reclassifications
Amounts reclassified from accumulated other comprehensive income	166	333
Tax effects	(63)	(126)
ENDING BALANCE	$ (4,216)	$ (4,216)

- Definition

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

+ References + Details

Accumulated Other Comprehensive Income (Reclassifications Out of Accumulated OCI) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	$ 3,810	$ 4,126	$ 3,083	$ 4,489
Net income (loss)	$ 7,404	$ 8,937	5,211	9,184
Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense				(126)
Net income (loss)			103	207
Unamortized Loss On Defined Benefit Pension Plans [Member] \| Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales / Operating Expense			166	$ 333
Income tax expense			$ (63)

- Definition

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

+ References

+ Details