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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 27, 2014	Jul. 25, 2014
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 27, 2014
Document Fiscal Period Focus	Q3
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		8,769,426
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		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Net sales	$ 137,133	$ 129,772	$ 340,506	$ 349,146
Cost of sales	81,314	75,435	205,912	206,911
Gross profit	55,819	54,337	134,594	142,235
Operating expenses:
Marketing and selling	25,535	25,215	68,445	70,309
Administrative management, finance and information systems	8,217	8,999	27,748	29,944
Goodwill and other intangible assets impairment	8,475		8,475
Research and development	4,260	3,990	11,956	11,685
Total operating expenses	46,487	38,204	116,624	111,938
Operating profit	9,332	16,133	17,970	30,297
Interest income	(17)	(14)	(53)	(67)
Interest expense	196	186	711	1,110
Other expense (income), net	(952)	451	(1,087)	71
Income before income taxes	10,105	15,510	18,399	29,183
Income tax expense	5,407	1,856	8,490	6,345
Net income	$ 4,698	$ 13,654	$ 9,909	$ 22,838
Dilutive stock options and restricted stock units	5	5	3	5
Weighted average common shares - Dilutive	9,655	9,549	9,625	9,511
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,438	8,331	8,410	8,293
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic	$ 0.48	$ 1.39	$ 1.01	$ 2.34
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted	0.40	$ 1.37	0.70	$ 2.30
Dividends Per Common Share
Dividends Per Common Share	$ 0.08		$ 0.30
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,213	1,212	1,213
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic	$ 0.43	$ 1.26	$ 0.91	$ 2.11
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted	0.40	$ 1.37	0.70	$ 2.30
Dividends Per Common Share
Dividends Per Common Share	$ 0.07		$ 0.27

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Net income	$ 4,698	$ 13,654	$ 9,909	$ 22,838
Foreign currency translation gain (loss)	1,614	13	1,860	(2,460)
Change in pension plans, net of tax of $63, $0, $126 and $0 respectively	103		310
Amortization of unrealized loss on interest rate swap				138
Total other comprehensive income (loss)	1,717	13	2,170	(2,322)
Total comprehensive income	$ 6,415	$ 13,667	$ 12,079	$ 20,516

- Definition

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

+ References + Details

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plan, tax	$ 63	$ 0	$ 189	$ 0

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013
ASSETS
Cash and cash equivalents	$ 52,139	$ 55,694	$ 41,678
Accounts receivable, net	80,036	44,104	75,894
Inventories	71,496	76,363	75,210
Deferred income taxes	7,074	7,869	5,005
Other current assets	5,245	4,542	5,732
Total current assets	215,990	188,572	203,519
Property, plant and equipment, net of accumulated depreciation of $108,075, $103,314, and $103,253, respectively	45,838	43,394	41,021
Deferred income taxes	6,599	8,039	15,586
Goodwill	14,697	21,053	20,938
Other intangible assets, net	12,579	15,068	14,216
Other assets	13,028	12,224	11,409
Total assets	308,731	288,350	306,689
LIABILITIES AND SHAREHOLDERS' EQUITY
Short-term debt			8,998
Current maturities of long term debt	365	539	549
Accounts payable	34,561	26,466	28,831
Accrued liabilities:
Salaries, wages and benefits	11,652	17,702	13,804
Accrued warranty	4,491	5,214	5,167
Income taxes payable	4,527	1,300	2,521
Other	16,761	12,151	16,863
Total current liabilities	72,357	63,372	76,733
Long-term debt, less current maturities	7,551	7,794	7,917
Deferred income taxes	1,192	1,114	4,891
Retirement benefits	5,601	6,346	11,339
Other liabilities	14,258	12,056	11,165
Total liabilities	100,959	90,682	112,045
Shareholders' equity:
Preferred stock: none issued
Capital in excess of par value	66,945	66,374	65,428
Retained earnings	119,099	112,144	115,655
Accumulated other comprehensive income	21,536	19,366	13,795
Treasury stock at cost, shares of Class A common stock: 11,203, 34,766, and 35,680 shares, respectively	(308)	(715)	(733)
Total shareholders' equity	207,772	197,668	194,644
Total liabilities and shareholders' equity	308,731	288,350	306,689
Class A [Member]
Common stock:
Shares issued and outstanding	439	438	438
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013
Property, plant and equipment, accumulated depreciation	$ 108,075	$ 103,314	$ 103,253
Treasury stock, shares	11,203	34,766	35,680
Class A [Member]
Common stock, shares issued	8,769,426	8,724,984	8,724,070
Common stock, shares outstanding	8,769,426	8,724,984	8,724,070
Class B [Member]
Common stock, shares issued	1,212,382	1,212,420	1,213,334
Common stock, shares outstanding	1,212,382	1,212,420	1,213,334

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013
CASH USED FOR OPERATING ACTIVITIES
Net income	$ 9,909	$ 22,838
Adjustments to reconcile net income to net cash used for operating activities:
Depreciation	7,272	6,808
Amortization of intangible assets	525	496
Amortization of deferred financing costs	90	178
Impairment losses	8,475
Stock based compensation	1,256	1,098
Amortization of deferred loss on interest rate swap		138
Deferred income taxes	2,348	2,435
Change in operating assets and liabilities, net of effects of acquired business:
Accounts receivable, net	(35,625)	(34,737)
Inventories, net	5,384	(6,429)
Accounts payable and accrued liabilities	8,052	8,056
Other current assets	(670)	2,162
Other non-current assets	(2,055)	(1,205)
Other long-term liabilities	1,880	563
Other, net	(28)	57
Cash used for operating activities	6,813	2,458
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business		(15,420)
Capital expenditures	(9,826)	(10,938)
Proceeds from sales of property, plant and equipment	1,376
Cash used for investing activities	(8,450)	(26,358)
CASH PROVIDED BY FINANCING ACTIVITIES
Net borrowings from short-term notes payable and revolving credit lines		8,997
Principal payments on senior notes and other long-term debt	(416)	(393)
Deferred financing costs paid to lenders	(34)
Common stock transactions	189	130
Dividends paid	(2,214)
Purchases of treasury stock	(638)	(886)
Cash provided by financing activities	(3,113)	7,848
Effect of foreign currency rate changes on cash	1,195	(1,174)
Decrease in cash and cash equivalents	(3,555)	(17,226)
CASH AND CASH EQUIVALENTS
Beginning of period	55,694	58,904
End of period	$ 52,139	$ 41,678

Basis Of Presentation	9 Months Ended
Basis Of Presentation	Jun. 27, 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 June 27, 2014 and June 28, 2013, and their results of operations for the three and nine month periods then ended and cash flows for the nine 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 nine months ended June 27, 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. All monetary amounts, other than share and per share amounts, are stated in thousands.

Accounts Receivable	9 Months Ended
Accounts Receivable	Jun. 27, 2014
Accounts Receivable [Abstract]
Accounts Receivable	2Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $3,149, $3,759 and $3,752 as of the periods ended June 27, 2014, September 27, 2013 and June 28, 2013, respectively. The increase in net accounts receivable to $80,036 as of June 27, 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	9 Months Ended
Earnings Per Share	Jun. 27, 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 nine month periods ended June 27, 2014 and June 28, 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 nine month periods ended June 27, 2014 and June 28, 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 nine month periods ended June 27, 2014 and June 28, 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 June 27, 2014 and June 28, 2013, respectively, and 336,519 and 413,633 for the nine months ended June 27, 2014 and June 28, 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 June 27, 2014 and June 28, 2013 and 8,040 and 0 for the nine months ended June 27, 2014 and June 28, 2013, respectively.

Stock-Based Compensation And Stock Ownership Plans

9 Months Ended

Jun. 27, 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 June 27, 2014.

Stock Options

All Company 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 nine month periods ended June 27, 2014 or June 28, 2013.

A summary of stock option activity for the nine months ended June 27, 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 June 27, 2014	9,216		17.07	$	80	1.1

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $25.80 as of June 27, 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 nine month periods ending June 27, 2014 and June 28, 2013, respectively. The fair value of the stock received upon exercise of such options at their date of exercise during the nine month periods ended June 27, 2014 and June 28, 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 nine months ended June 27, 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 June 27, 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 nine month periods ended June 27, 2014 and June 28, 2013, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $387 and $347 for the three month periods ended June 27, 2014 and June 28, 2013, respectively, and $1,135 and $1,048 for the nine month periods ended June 27, 2014 and June 28, 2013, respectively. Unrecognized compensation cost related to non-vested stock as of June 27, 2014 was $2,496, 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 nine month periods ended June 27, 2014 and June 28, 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 June 27, 2014.

The Company issued 8,040 restricted stock units at a weighted average grant price of $21.77 for the nine month period ended June 27, 2014 and 6,600 restricted stock units at a weighted average grant price of $22.73 for the nine month period ended June 28, 2013. No restricted stock units were granted during either of the three month periods ended June 27, 2014 or June 28, 2013.

Stock compensation expense, net of forfeitures, related to restricted stock units was $44 for the three months ended June 27, 2014 and $121 for the nine month period ended June 27, 2014. Stock compensation expense, net of forfeitures, related to restricted stock units was $37 and $50 for the three and nine month periods ended June 28, 2013, respectively. Unrecognized compensation cost related to non-vested restricted stock units as of June 27, 2014 was $117, 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 $200 and $146 for the three month periods ended June 27, 2014 and June 28, 2013, respectively, and $513 and $417 for the nine month periods ended June 27, 2014 and June 28, 2013, respectively. The Company recognized no income tax benefit on exercises of stock options or the vesting of non-vested stock for either of the three month periods ended June 27, 2014 and June 28, 2013. The Company recognized income tax benefit (expense) on exercises of stock options and the vesting of non-vested stock of $9 and $(2) for the nine month periods ended June 27, 2014 and June 28, 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.

During the three and nine month periods ended June 27, 2014, the Company issued 15,969 shares of Class A common stock and recognized $57 of expense in connection with the Employees’ Stock Purchase Plan and during the three and nine month periods ended June 28, 2013, the Company issued 9,562 shares of Class A common stock and recognized $41 of expense in connection with the Employees’ Stock Purchase Plan.

Pension Plans

9 Months Ended

Jun. 27, 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 nine month periods ended June 27, 2014 and June 28, 2013 were as follows:



	Three Months Ended				Nine Months Ended
	June 27		June 28		June 27		June 28
	2014		2013		2014		2013
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		309		249		808		748
Less estimated return on plan assets		335		244		823		733
Amortization of unrecognized losses		(77)		167		256		500
	$	(103)	$	172	$	241	$	515

Income Taxes

9 Months Ended

Jun. 27, 2014

Income Taxes [Abstract]

Income Taxes

6Income Taxes

For the three and nine months ended June 27, 2014 and June 28, 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				Nine Months Ended
	June 27		June 28		June 27		June 28
(thousands, except tax rate data)	2014		2013		2014		2013
Income before income taxes	$	10,105	$	15,510	$	18,399	$	29,183
Income tax expense	$	5,407	$	1,856	$	8,490	$	6,345
Effective income tax rate		53.5%		12.0%		46.1%		21.7%

The change in the Company’s effective tax rate for the three and nine months ended June 27, 2014 versus the prior year periods was primarily due to goodwill impairment with no tax benefit and the reversal of a valuation allowance on foreign tax credits in the prior year period. Further contributing to the difference for the nine month period was the retroactive research and development credit enactment in the prior year period, which expired in the current year period. Additional differences in the effective tax rates related to earnings disparity in tax jurisdictions with deferred tax valuation allowances in the current period versus the prior year period. The tax jurisdictions where such entities with a valuation allowance were located in were as follows for the periods ended June 27, 2014 and June 28, 2013, respectively:



June 27		June 28
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 the jurisdictions noted in the table above; 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 June 27, 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 income tax examinations in Italy and Germany. 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

9 Months Ended

Jun. 27, 2014

Inventories [Abstract]

Inventories

7Inventories

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


	June 27		September 27		June 28
	2014		2013		2013
Raw materials	$	25,744	$	27,935	$	26,230
Work in process		256		198		507
Finished goods		45,496		48,230		48,473
	$	71,496	$	76,363	$	75,210

Goodwill

9 Months Ended

Jun. 27, 2014

Goodwill [Abstract]

Goodwill

8Goodwill

The changes in goodwill during the nine months ended June 27, 2014 and June 28, 2013 were as follows:


	June 27 2014		June 28 2013
Balance at beginning of period	$	21,053	$	14,466
Jetboil® acquisition		-		6,475
Impairment		(6,475)		-
Amount attributable to movements in foreign currency rates		119		(3)
Balance at end of period	$	14,697	$	20,938

See “Note 10 – Acquisition” and “Note 15 – Fair Value Measurements” of these notes to the condensed consolidated financial statements for discussion of the impairment charge recognized in the current year.

- 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

9 Months Ended

Jun. 27, 2014

Warranties [Abstract]

Warranties

9Warranties

The Company provides warranties on certain of its products as they are sold. The following table summarizes the Company's warranty activity for the nine months ended June 27, 2014 and June 28, 2013.



	June 27 2014		June 28 2013
Balance at beginning of period	$	5,214	$	4,751
Expense accruals for warranties issued during the period		2,588		2,903
Less current period warranty claims paid		3,311		2,487
Balance at end of period	$	4,491	$	5,167

Acquisition

9 Months Ended

Jun. 27, 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 selling 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 has since been resolved by the parties. There are no further pending claims related to this acquisition. As a result of the resolution of the foregoing claim, the Company received a distribution of $1,600 from the escrow during the quarter ended June 27, 2014, which was recorded as a favorable adjustment in “Administrative management, finance and information systems” in the accompanying Condensed Consolidated Statement of Operations in the Outdoor Equipment segment. The remaining escrow balance was released to the Sellers during the Company’s fiscal third quarter.

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 cash flow expected from the acquisition due primarily to expanded distribution and growth in all of the Company’s Outdoor Equipment brands. This goodwill is not deductible for tax purposes. Transaction costs incurred for the acquisition during the nine months ended June 28, 2013 were $295 and were included in Administrative management, finance and information systems expense in the Company’s accompanying Condensed Consolidated Statements of Operations in the Other/Corporate segment.

The fair value assigned to finite lived intangible assets in the acquisition 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. During the third quarter of fiscal 2014, forecasted cash flows related to Jetboil declined from the assumptions used in the initial valuation. This change led the Company to perform an interim impairment test on the acquired indefinite lived intangible assets by comparing their carrying value to their fair value. The fair value was determined using a relief from royalty method under the income approach which uses projected revenue allocable to the tradename and a royalty rate at which it is assumed a market participant would be willing to incur as its cost in order to manufacture a branded product. As a result of this analysis, the Company recognized an impairment charge of $2,000 in “Goodwill and other intangible assets impairment” in the accompanying Condensed Consolidated Statements of Operations in the Outdoor Equipment segment.

Based on these same indicators of potential impairment, the Company also performed an impairment analysis on the goodwill related to the Outdoor Equipment-Consumer reporting unit using the income approach. As of the measurement date of June 27, 2014, the carrying value of the reporting unit exceeded its indicated fair value. As a result, the Company proceeded to Step 2 of the impairment test to estimate the impairment loss. The measurement of the impairment loss of $6,475 is currently an estimate and has not been finalized because the valuation of unrecognized intangible assets to help determine the implied fair value of goodwill is in process. The Company also evaluated long-lived assets and identified no impairment.

- 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
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Restructuring

9 Months Ended

Jun. 27, 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 $2,568. The remaining restructuring liabilities should be settled by the end of fiscal 2014.

Changes in the accrual related to this restructuring project for the nine month period ended June 27, 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 June 27, 2014:
Charges (credits) to earnings		(19)		(13)		(7)		(39)
Settlement payments		(44)		(185)		(95)		(324)
Accrued restructuring liabilities as of June 27, 2014	$	21	$	21	$	101	$	143

Litigation	9 Months Ended
Litigation	Jun. 27, 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

9 Months Ended

Jun. 27, 2014

Indebtedness [Abstract]

Indebtedness

13Indebtedness

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



	June 27 2014		September 27 2013		June 28 2013
Term loans	$	7,894	$	8,142	$	8,221
Revolvers		-		-		8,998
Other		22		191		245
Total debt		7,916		8,333		17,464
Less current portion of long term debt		365		539		549
Less short term debt		-		-		8,998
Total long-term debt	$	7,551	$	7,794	$	7,917

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 June 27, 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 credit facility with PNC Bank National Association and certain other lenders. This 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 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.

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.

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of June 27, 2014 or June 28, 2013. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance, which totaled $810 and $1,404 at June 27, 2014 and June 28, 2013, respectively. The Company had no unsecured lines of credit as of June 27, 2014 or June 28, 2013.

Aggregate scheduled maturities of long-term debt as of June 27, 2014, for the remainder of fiscal 2014 and subsequent fiscal years, were as follows:


Fiscal Year
2014	$	98
2015		359
2016		368
2017		389
2018		410
Thereafter		6,292
Total	$	7,916

Interest paid for the three month periods ended June 27, 2014 and June 28, 2013 was $187 and $179, respectively. Interest paid for the nine month periods ended June 27, 2014 and June 28, 2013 was $597 and $799, respectively.

The weighted average borrowing rate for short-term debt was approximately 1.4% and 2.5% for the nine months ended June 27, 2014 and June 28, 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 June 27, 2014 and June 28, 2013 approximated its carrying value.

Derivative Instruments And Hedging Activities

9 Months Ended

Jun. 27, 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 nine month period ended June 27, 2014 were denominated in currencies other than the U.S. dollar. Approximately 8% 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 June 27, 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 or cash and cash equivalents on hand.

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 nine month periods ended June 27, 2014 and June 28, 2013 and as of June 27, 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 nine month periods ended June 27, 2014 and June 28, 2013.



	Three Months Ended				Nine Months Ended
	June 27		June 28		June 27		June 28
Loss reclassified from AOCI into:	2014		2013		2014		2013
Interest expense	$	-	$	-	$	-	$	138

The effect of derivative instruments on the accompanying Condensed Consolidated Statements of Operations for the three months ended June 27, 2014 and June 28, 2013 was:



	Location of loss (gain)	Three Months Ended
Derivatives not designated as	recognized in statement	June 27		June 28
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	(10)

The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the nine months
ended June 27, 2014 and June 28, 2013 was:

	Location of loss (gain)	Nine Months Ended
Derivatives not designated as	recognized in statement	June 27		June 28
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	59

- Definition

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

+ References

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+ Details

Fair Value Measurements

9 Months Ended

Jun. 27, 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 their fair values at June 27, 2014, September 27, 2013 and June 28, 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 their 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 nine months ended June 27, 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 June 27, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,026	$	-	$	-	$	11,026

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 June 28, 2013:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,263	$	-	$	-	$	8,263
Liabilities:
Foreign currency forward contracts		-		79		-		79



The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three months ended June 27, 2014 and June 28, 2013 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	June 27		June 28
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(490)	$	(1)
Foreign currency forward contracts	Other expense (income), net		-		(10)

The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the nine months ended June 27, 2014 and June 28, 2013 was:

	Location of (income) loss	Nine Months Ended
	recognized in Statement of	June 27		June 28
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(998)	$	(439)
Foreign currency forward contracts	Other expense (income), net		-		59

During the 2014 third fiscal quarter, the Company recorded impairment on a tradename held by the Outdoor Equipment-Consumer reporting unit, reducing its fair value to $3,400. The fair value of the tradename was determined using a relief from royalty method under the income approach which uses projected revenue allocable to the tradename and a royalty rate at which it is assumed a market participant would be willing to incur as its cost in order to manufacture a branded product. During the same quarter, the Company proceeded to Step 2 of the goodwill impairment test to estimate the impairment loss on goodwill held by the Outdoor Equipment-Consumer reporting unit using a discounted cash flow analysis to estimate reporting unit fair value. As a result, the Company recorded estimated impairment on goodwill of $6,475, reducing its fair value to $0. The measurement of the impairment loss is currently an estimate and has not been finalized because the valuation of unrecognized intangible assets of the reporting unit to help determine the implied fair value of goodwill is in process. See further discussion of the impairment analyses at “Note 10 – Acquisition.”

As a result of the impairments described above, a $8,475 pre-tax charge was included in “Goodwill and other intangible assets impairment” in the accompanying Condensed Consolidated Statements of Operations in the Outdoor Equipment segment during the three and nine month periods ended June 27, 2014.



The following table summarizes the Company's assets measured at fair value on a non-recurring basis as of June 27, 2014 and the losses recognized as a result of this measurement in the three and nine month periods then ended. The assets and losses were all included in the Outdoor Equipment segment:

		Level 1		Level 2		Level 3		Losses incurred

Goodwill	$	-	$	-	$	-	$	6,475
Tradename		-		-		3,400		2,000

There were no assets and liabilities measured at fair value on a non-recurring basis in periods subsequent to their initial recognition for the nine month period ended June 28, 2013.

- 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	9 Months Ended
New Accounting Pronouncements	Jun. 27, 2014
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	16New Accounting Pronouncements The Financial Accounting Standards Board (“FASB”) issued authoritative guidance in February 2013 that amended 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. In May 2014, the FASB issued authoritative guidance under ASU 2014-09, Revenue from Contracts with Customers, which supersedes existing revenue recognition requirements and provides a new comprehensive revenue recognition model. The underlying principle of the new standard requires entities to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for those goods or services. This ASU will be adopted by the Company during the first quarter of fiscal 2018. The Company is currently evaluating the impact that this standard will have on the consolidated financial statements.

Segments Of Business

9 Months Ended

Jun. 27, 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 nine month periods ended June 27, 2014 or June 28, 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				Nine Months Ended
	June 27		June 28		June 27		June 28		September 27
	2014		2013		2014		2013		2013
Net sales:
Marine Electronics:
Unaffiliated customers	$	79,904	$	73,445	$	209,887	$	214,769
Interunit transfers		105		127		177		232
Outdoor Equipment:
Unaffiliated customers		15,729		14,802		35,071		33,312
Interunit transfers		21		20		36		46
Watercraft:
Unaffiliated customers		19,658		18,986		38,285		39,535
Interunit transfers		67		68		117		87
Diving
Unaffiliated customers		21,599		22,304		56,849		61,124
Interunit transfers		207		271		722		749
Other / Corporate		243		235		414		406
Eliminations		(400)		(486)		(1,052)		(1,114)
Total	$	137,133	$	129,772	$	340,506	$	349,146
Operating profit (loss):
Marine Electronics	$	14,196	$	13,188	$	30,276	$	33,528
Outdoor Equipment		(4,946)		2,061		(4,561)		2,017
Watercraft		2,002		1,314		(29)		(910)
Diving		1,561		1,901		2,315		3,982
Other / Corporate		(3,481)		(2,331)		(10,031)		(8,320)
	$	9,332	$	16,133	$	17,970	$	30,297
Total assets (end of period):
Marine Electronics					$	129,037	$	125,868	$	111,459
Outdoor Equipment						35,650		41,758		43,630
Watercraft						32,981		39,770		27,810
Diving						80,026		73,483		70,810
Other / Corporate						31,037		25,810		34,641
					$	308,731	$	306,689	$	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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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+ Details

Accumulated Other Comprehensive Income

9 Months Ended

Jun. 27, 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 June 27, 2014 were as follows:

(thousands)	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at March 28, 2014	$	24,035	$	(4,216)	$	19,819
Other comprehensive income before reclassifications		1,614		-		1,614
Amounts reclassified from accumulated other comprehensive income		-		166		166
Tax effects		-		(63)		(63)
Balance at June 27, 2014	$	25,649	$	(4,113)	$	21,536

The changes in AOCI by component, net of tax, for the nine months ended June 27, 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		1,860		-		1,860
Amounts reclassified from accumulated other comprehensive income		-		499		499
Tax effects		-		(189)		(189)
Balance at June 27, 2014	$	25,649	$	(4,113)	$	21,536


The reclassifications out of AOCI for the three month period ended June 27, 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 nine month period ended June 27, 2014 were as follows:

			Statement of Operations
(thousands)			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	499	Cost of sales / Operating expense
Tax effects		(189)	Income tax expense
Total reclassifications for the period	$	310

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 15
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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Basis Of Presentation (Policy)	9 Months Ended
Basis Of Presentation (Policy)	Jun. 27, 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 June 27, 2014 and June 28, 2013, and their results of operations for the three and nine month periods then ended and cash flows for the nine 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 nine months ended June 27, 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. All monetary amounts, other than share and per share amounts, are stated in thousands.

Stock-Based Compensation And Stock Ownership Plans (Tables)

9 Months Ended

Jun. 27, 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 June 27, 2014	9,216		17.07	$	80	1.1

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 June 27, 2014	319,632		17.10

Pension Plans (Tables)

9 Months Ended

Jun. 27, 2014

Pension Plans [Abstract]

Schedule of Net Periodic Benefit Cost



	Three Months Ended				Nine Months Ended
	June 27		June 28		June 27		June 28
	2014		2013		2014		2013
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		309		249		808		748
Less estimated return on plan assets		335		244		823		733
Amortization of unrecognized losses		(77)		167		256		500
	$	(103)	$	172	$	241	$	515

Income Taxes (Tables)

9 Months Ended

Jun. 27, 2014

Income Taxes [Abstract]

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



	Three Months Ended				Nine Months Ended
	June 27		June 28		June 27		June 28
(thousands, except tax rate data)	2014		2013		2014		2013
Income before income taxes	$	10,105	$	15,510	$	18,399	$	29,183
Income tax expense	$	5,407	$	1,856	$	8,490	$	6,345
Effective income tax rate		53.5%		12.0%		46.1%		21.7%

Summary Of Tax Jurisdictions Of Entities With Valuation Allowances



June 27		June 28
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)

9 Months Ended

Jun. 27, 2014

Inventories [Abstract]

Schedule of Inventories


	June 27		September 27		June 28
	2014		2013		2013
Raw materials	$	25,744	$	27,935	$	26,230
Work in process		256		198		507
Finished goods		45,496		48,230		48,473
	$	71,496	$	76,363	$	75,210

Goodwill (Tables)

9 Months Ended

Jun. 27, 2014

Goodwill [Abstract]

Schedule of Goodwill


	June 27 2014		June 28 2013
Balance at beginning of period	$	21,053	$	14,466
Jetboil® acquisition		-		6,475
Impairment		(6,475)		-
Amount attributable to movements in foreign currency rates		119		(3)
Balance at end of period	$	14,697	$	20,938

Warranties (Tables)

9 Months Ended

Jun. 27, 2014

Warranties [Abstract]

Schedule of Warranties



	June 27 2014		June 28 2013
Balance at beginning of period	$	5,214	$	4,751
Expense accruals for warranties issued during the period		2,588		2,903
Less current period warranty claims paid		3,311		2,487
Balance at end of period	$	4,491	$	5,167

Acquisition (Tables)

9 Months Ended

Jun. 27, 2014

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)

9 Months Ended

Jun. 27, 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 June 27, 2014:
Charges (credits) to earnings		(19)		(13)		(7)		(39)
Settlement payments		(44)		(185)		(95)		(324)
Accrued restructuring liabilities as of June 27, 2014	$	21	$	21	$	101	$	143

Indebtedness (Tables)

9 Months Ended

Jun. 27, 2014

Indebtedness [Abstract]

Schedule of Debt



	June 27 2014		September 27 2013		June 28 2013
Term loans	$	7,894	$	8,142	$	8,221
Revolvers		-		-		8,998
Other		22		191		245
Total debt		7,916		8,333		17,464
Less current portion of long term debt		365		539		549
Less short term debt		-		-		8,998
Total long-term debt	$	7,551	$	7,794	$	7,917

Schedule of Maturities of Long-term Debt


Fiscal Year
2014	$	98
2015		359
2016		368
2017		389
2018		410
Thereafter		6,292
Total	$	7,916

Derivative Instruments And Hedging Activities (Tables)

9 Months Ended

Jun. 27, 2014

Derivative Instruments And Hedging Activities [Abstract]

Schedule of Loss Reclassified from AOCI into Net Income



	Three Months Ended				Nine Months Ended
	June 27		June 28		June 27		June 28
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	June 27		June 28
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	(10)

The effect of derivative instruments on the Condensed Consolidated Statements of Operations for the nine months
ended June 27, 2014 and June 28, 2013 was:

	Location of loss (gain)	Nine Months Ended
Derivatives not designated as	recognized in statement	June 27		June 28
hedging instruments	of operations	2014		2013
Foreign exchange forward contracts	Other expense (income), net	$	-	$	59

Fair Value Measurements (Tables)

9 Months Ended

Jun. 27, 2014

Fair Value Measurements [Abstract]

Schedule of Assets Measured on a Non-Recurring Basis



The following table summarizes the Company's assets measured at fair value on a non-recurring basis as of June 27, 2014 and the losses recognized as a result of this measurement in the three and nine month periods then ended. The assets and losses were all included in the Outdoor Equipment segment:

		Level 1		Level 2		Level 3		Losses incurred

Goodwill	$	-	$	-	$	-	$	6,475
Tradename		-		-		3,400		2,000

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 June 27, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,026	$	-	$	-	$	11,026

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 June 28, 2013:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,263	$	-	$	-	$	8,263
Liabilities:
Foreign currency forward contracts		-		79		-		79

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 June 27, 2014 and June 28, 2013 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	June 27		June 28
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(490)	$	(1)
Foreign currency forward contracts	Other expense (income), net		-		(10)

The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the nine months ended June 27, 2014 and June 28, 2013 was:

	Location of (income) loss	Nine Months Ended
	recognized in Statement of	June 27		June 28
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(998)	$	(439)
Foreign currency forward contracts	Other expense (income), net		-		59

Segments Of Business (Tables)

9 Months Ended

Jun. 27, 2014

Segments Of Business [Abstract]

Segments of Business



	Three Months Ended				Nine Months Ended
	June 27		June 28		June 27		June 28		September 27
	2014		2013		2014		2013		2013
Net sales:
Marine Electronics:
Unaffiliated customers	$	79,904	$	73,445	$	209,887	$	214,769
Interunit transfers		105		127		177		232
Outdoor Equipment:
Unaffiliated customers		15,729		14,802		35,071		33,312
Interunit transfers		21		20		36		46
Watercraft:
Unaffiliated customers		19,658		18,986		38,285		39,535
Interunit transfers		67		68		117		87
Diving
Unaffiliated customers		21,599		22,304		56,849		61,124
Interunit transfers		207		271		722		749
Other / Corporate		243		235		414		406
Eliminations		(400)		(486)		(1,052)		(1,114)
Total	$	137,133	$	129,772	$	340,506	$	349,146
Operating profit (loss):
Marine Electronics	$	14,196	$	13,188	$	30,276	$	33,528
Outdoor Equipment		(4,946)		2,061		(4,561)		2,017
Watercraft		2,002		1,314		(29)		(910)
Diving		1,561		1,901		2,315		3,982
Other / Corporate		(3,481)		(2,331)		(10,031)		(8,320)
	$	9,332	$	16,133	$	17,970	$	30,297
Total assets (end of period):
Marine Electronics					$	129,037	$	125,868	$	111,459
Outdoor Equipment						35,650		41,758		43,630
Watercraft						32,981		39,770		27,810
Diving						80,026		73,483		70,810
Other / Corporate						31,037		25,810		34,641
					$	308,731	$	306,689	$	288,350

Accumulated Other Comprehensive Income (Tables)

9 Months Ended

Jun. 27, 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 June 27, 2014 were as follows:

(thousands)	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at March 28, 2014	$	24,035	$	(4,216)	$	19,819
Other comprehensive income before reclassifications		1,614		-		1,614
Amounts reclassified from accumulated other comprehensive income		-		166		166
Tax effects		-		(63)		(63)
Balance at June 27, 2014	$	25,649	$	(4,113)	$	21,536

The changes in AOCI by component, net of tax, for the nine months ended June 27, 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		1,860		-		1,860
Amounts reclassified from accumulated other comprehensive income		-		499		499
Tax effects		-		(189)		(189)
Balance at June 27, 2014	$	25,649	$	(4,113)	$	21,536

Reclassifications Out Of Accumulated OCI


The reclassifications out of AOCI for the three month period ended June 27, 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 nine month period ended June 27, 2014 were as follows:

			Statement of Operations
(thousands)			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	499	Cost of sales / Operating expense
Tax effects		(189)	Income tax expense
Total reclassifications for the period	$	310

Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013
Accounts Receivable [Abstract]
Allowance for Doubtful Accounts Receivable	$ 3,149	$ 3,759	$ 3,752
Accounts Receivable, Net	$ 80,036	$ 44,104	$ 75,894

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended		9 Months Ended		21 Months Ended
Earnings Per Share ("EPS") (Details) - shares	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014
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	336,519	413,633
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		9 Months Ended		15 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	708,084		708,084		708,084
Company's closing stock price	$ 25.80		$ 25.80		$ 25.80
Shares Tendered for Tax Withholding on Vesting of Restricted Shares			24,719	43,464
Tax Benefit on Stock Based Compensation Expense	$ 200	$ 146	$ 513	$ 417
Tax Benefit (Expense) on Option Exercises and Stock Vestings			$ 9	$ (2)	$ 0
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		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	$ 387	347	$ 1,135	1,048
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 2,496		2,496		$ 2,496
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		8,040
Non-Stock Option Equity Grants			8,040	6,600	0
Weighted Average Grant Date Fair Value, Grants			$ 21.77	$ 22.73
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 44	$ 37	$ 121	$ 50
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 117		117		$ 117
2009 Johnson Outdoors Inc Employees Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Stock Purchase Plan Expense			$ 57	$ 41
Employee Stock Purchase Plan, Minimum Percentage of Fair Market Value Stock Can Be Purchased			85.00%
Employee Stock Purchase Plan Shares Issued			15,969	9,562

Stock-Based Compensation And Stock Ownership Plans (Schedule of Stock Option Activity) (Details) - Stock Options [Member] $ / shares in Units, $ in Thousands	9 Months Ended
	Jun. 27, 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 \| $	$ 80
Weighted Average Remaining Contractual Term (Years)	1 year 1 month 6 days

Stock-Based Compensation And Stock Ownership Plans (Schedule of Non-Vested Stock Activity) (Details) - Non-vested Stock [Member]	9 Months Ended
	Jun. 27, 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		9 Months Ended
Pension Plans (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Pension Plans [Abstract]
Service cost
Interest on projected benefit obligation	309	249	808	748
Less estimated return on plan assets	335	244	823	733
Amortization of unrecognized net income	(77)	167	256	500
Total net periodic benefit cost	$ (103)	$ 172	$ 241	$ 515

Income Taxes (Narrative) (Details) - Projected [Member] $ in Thousands	12 Months Ended
	Oct. 03, 2014 USD ($)
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	$ 350
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		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Income Taxes [Abstract]
Income before income taxes	$ 10,105	$ 15,510	$ 18,399	$ 29,183
Income tax expense	$ 5,407	$ 1,856	$ 8,490	$ 6,345
Effective income tax rate	53.50%	12.00%	46.10%	21.70%

Income Taxes (Summary Of Tax Jurisdictions Of Entities With Valuation Allowancese) (Details)	9 Months Ended
	Jun. 27, 2014	Jun. 28, 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)	9 Months Ended
	Jun. 27, 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	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013
Inventories [Abstract]
Raw materials	$ 25,744	$ 27,935	$ 26,230
Work in process	256	198	507
Finished goods	45,496	48,230	48,473
Total Inventories	$ 71,496	$ 76,363	$ 75,210

Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Jun. 28, 2013
Goodwill [Abstract]
Goodwill, balance at beginning of period	$ 21,053	$ 14,466
Jetboil acquisition		6,475
Impairment	(6,475)
Amount attributable to movements in foreign currency rates	119	(3)
Goodwill, Balance at end of period	$ 14,697	$ 20,938

Warranties (Details) - USD ($) $ in Thousands	9 Months Ended
Warranties (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Jun. 28, 2013
Warranties [Abstract]
Product Warranty Accrual, Balance at beginning of period	$ 5,214	$ 4,751
Expense accruals for warranties issued during the period	2,588	2,903
Less current period warranty claims paid	3,311	2,487
Product Warranty Accrual, Balance at end of period	$ 4,491	$ 5,167

Acquisition (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
Acquisition (Narrative) (Details) - USD ($) $ in Thousands	Nov. 30, 2012	Jun. 27, 2014	Jun. 28, 2013
Business Acquisition [Line Items]
Litigation Settlement, Amount		$ 1,600
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 2,000
Jetboil Inc [Member]
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 selling 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			$ 295
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		12 years 3 months 18 days
Trade Names [Member] \| Jetboil Inc [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired		$ 5,400

Acquisition (Schedule of Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013	Nov. 30, 2012	Sep. 28, 2012
Business Acquisition [Line Items]
Goodwill	$ 14,697	$ 21,053	$ 20,938		$ 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	9 Months Ended
	Jun. 27, 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	9 Months Ended
Restructuring (Narrative) (Details) $ in Thousands	Jun. 27, 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 \| $	$ 2,568

Restructuring (Schedule of Restructuring Reserve) (Details) $ in Thousands	9 Months Ended
	Jun. 27, 2014 USD ($)
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	$ 506
Charges to earnings	(39)
Setttlement payments	(324)
Accured restructuring liabilities, Ending Balance	143
Employee Termination Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	84
Charges to earnings	(19)
Setttlement payments	(44)
Accured restructuring liabilities, Ending Balance	21
Contract Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	219
Charges to earnings	(13)
Setttlement payments	(185)
Accured restructuring liabilities, Ending Balance	21
Other Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring liabilities, Beginning Balance	203
Charges to earnings	(7)
Setttlement payments	(95)
Accured restructuring liabilities, Ending Balance	$ 101

Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 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	$ 187	$ 179	$ 597	$ 799
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
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
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	$ 810	$ 1,404	$ 810	$ 1,404

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013
Indebtedness [Abstract]
Term Loans	$ 7,894	$ 8,142	$ 8,221
Revolvers			8,998
Other	22	191	245
Total Debt	7,916	8,333	17,464
Less current portion of long term debt	365	539	549
Less short term debt			8,998
Total long-term debt	$ 7,551	$ 7,794	$ 7,917

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Indebtedness (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Jun. 27, 2014 USD ($)
Indebtedness [Abstract]
2014	$ 98
2015	359
2016	368
2017	389
2018	410
Thereafter	6,292
Total Long Term Debt	$ 7,916

Derivative Instruments And Hedging Activities (Narrative) (Details)	9 Months Ended
	Jun. 27, 2014 contract
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
Euro [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	8.00%
Other Foreign Currencies [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	10.00%

Derivative Instruments And Hedging Activities (Schedule of Loss Reclassified from AOCI into Net Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 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		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Foreign Exchange Forward [Member] \| Other (Income) Expense [Member]
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, (gain) loss		$ (10)		$ 59

Fair Value Measurements (Narrative) (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 27, 2014 USD ($)	Jun. 27, 2014 USD ($)
Goodwill Impairment		$ 6,475
Goodwill and other intangible assets impairment	$ 8,475	8,475
Goodwill Non Recurring Measurement [Member]
Assets at fair value, Nonrecurring	0	0
Goodwill and other intangible assets impairment		6,475
Tradename Non Recurring Measurement [Member]
Assets at fair value, Nonrecurring	$ 3,400	3,400
Goodwill and other intangible assets impairment		$ 2,000

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Sep. 27, 2013	Jun. 28, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 11,026	$ 8,948	$ 8,263
Foreign currency forward contracts, Liability			79
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	11,026	8,948	8,263
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			79
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) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and Intangible Asset Impairment	$ 8,475		$ 8,475
Goodwill Non Recurring Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value, Nonrecurring	0		0
Goodwill and Intangible Asset Impairment			6,475
Tradename Non Recurring Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value, Nonrecurring	3,400		3,400
Goodwill and Intangible Asset Impairment			2,000
Tradename Non Recurring Measurement [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value, Nonrecurring	3,400		3,400
Rabbi trust assets (Assets) [Member] \| Other (Income) Expense [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss	$ (490)	$ (1)	$ (998)	$ (439)
Foreign currency forward contracts [Member] \| Other (Income) Expense [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss		$ (10)		$ 59

Segments of Business (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		21 Months Ended
Segments of Business (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Sep. 27, 2013
Segment Reporting Information [Line Items]
Net sales	$ 137,133	$ 129,772	$ 340,506	$ 349,146
Operating profit (loss)	9,332	16,133	17,970	30,297
Total assets	308,731	306,689	308,731	306,689	$ 308,731	$ 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	(400)	(486)	(1,052)	(1,114)
Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	79,904	73,445	209,887	214,769
Operating profit (loss)	14,196	13,188	30,276	33,528
Total assets	129,037	125,868	129,037	125,868	$ 129,037	111,459
Marine Electronics [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	105	127	177	232
Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	15,729	14,802	35,071	33,312
Operating profit (loss)	(4,946)	2,061	(4,561)	2,017
Total assets	35,650	41,758	35,650	41,758	35,650	43,630
Outdoor Equipment [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	21	20	36	46
Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	19,658	18,986	38,285	39,535
Operating profit (loss)	2,002	1,314	(29)	(910)
Total assets	32,981	39,770	32,981	39,770	32,981	27,810
Watercraft [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	67	68	117	87
Diving [Member]
Segment Reporting Information [Line Items]
Net sales	21,599	22,304	56,849	61,124
Operating profit (loss)	1,561	1,901	2,315	3,982
Total assets	80,026	73,483	80,026	73,483	80,026	70,810
Diving [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	207	271	722	749
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net sales	243	235	414	406
Operating profit (loss)	(3,481)	(2,331)	(10,031)	(8,320)
Total assets	$ 31,037	$ 25,810	$ 31,037	$ 25,810	$ 31,037	$ 34,641

Accumulated Other Comprehensive Income (Changes in Accumulated OCI By Component) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 27, 2014	Jun. 27, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
BEGINNING BALANCE		$ 19,366
Other comprehensive income before reclassifications	$ 1,614	1,860
Amounts reclassified from accumulated other comprehensive income	166	499
Tax effects	(63)	(189)
ENDING BALANCE	21,536	21,536
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BEGINNING BALANCE		23,789
Other comprehensive income before reclassifications	1,614	1,860
Amounts reclassified from accumulated other comprehensive income
Tax effects
ENDING BALANCE	25,649	25,649
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BEGINNING BALANCE		(4,423)
Other comprehensive income before reclassifications
Amounts reclassified from accumulated other comprehensive income	166	499
Tax effects	(63)	(189)
ENDING BALANCE	$ (4,113)	$ (4,113)

- 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		9 Months Ended
	Jun. 27, 2014	Jun. 28, 2013	Jun. 27, 2014	Jun. 28, 2013
Accumulated Other Comprehensive Income [Abstract]
Income tax expense	$ 5,407	$ 1,856	$ 8,490	$ 6,345
Net income (loss)	$ 4,698	$ 13,654	$ 9,909	$ 22,838

- Definition

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

+ References + Details

Label	Element	Value
Accumulated Translation Adjustment [Member]
Accumulated other comprehensive income	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	$ 24,035,000
Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated other comprehensive income	us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax	$ (4,216,000)

- Definition

+ References + Details