View Filing Data

Print Document View Excel Document

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Oct. 02, 2015	Nov. 27, 2015	Apr. 02, 2015
Document Type	10-K
Amendment Flag	false
Document Period End Date	Oct. 02, 2015
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--10-02
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 139,000,000
Class A [Member]
Entity Common Stock, Shares Outstanding		8,770,612
Class B [Member]
Entity Common Stock, Shares Outstanding		1,212,382

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Net sales	$ 430,489	$ 425,410	$ 426,461
Cost of sales	258,756	256,797	255,412
Gross profit	171,733	168,613	171,049
Operating expenses:
Marketing and selling	93,707	87,902	88,218
Administrative management, finance and information systems	43,690	39,078	41,894
Goodwill and other intangible assets impairment		8,475
Research and development	16,483	16,467	15,346
Total operating expenses	153,880	151,922	145,458
Operating profit	17,853	16,691	25,591
Interest income	(64)	(85)	(91)
Interest expense	865	788	1,285
Other expense (income), net	1,299	(1,434)	(263)
Profit before income taxes	15,753	17,422	24,660
Income tax expense	5,137	8,299	5,333
Net income (loss)	$ 10,616	$ 9,123	$ 19,327
Dilutive stock options and restricted stock units		3	6
Weighted average common shares - Dilutive	9,727	9,635	9,523
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,515	8,420	8,305
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic	$ 1.08	$ 0.93	$ 1.98
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted	1.06	0.90	$ 1.95
Dividends declared per common share:
Dividends Per Common Share	$ 0.31	$ 0.38
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,212	1,212
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic	$ 0.98	$ 0.84	$ 1.79
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted	1.06	0.90	$ 1.95
Dividends declared per common share:
Dividends Per Common Share	$ 0.28	$ 0.34

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Consolidated Statements Of Comprehensive Income [Abstract]
Net income	$ 10,616	$ 9,123	$ 19,327
Foreign currency translation (loss) gain	(8,348)	(5,500)	(28)
Write off of currency translation adjustment loss (gain)	177	135	(84)
Change in pension plans, net of tax of $541, $750 and $1,976, respectively	(970)	(1,223)	3,223
Amortization of unrealized loss on interest rate swap			138
Total other comprehensive income (loss)	(9,141)	(6,588)	3,249
Total comprehensive income	$ 1,475	$ 2,535	$ 22,576

- Definition

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

+ References + Details

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plan, tax	$ 541	$ 750	$ 1,976

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Current assets:
Cash and cash equivalents	$ 69,159	$ 70,793
Accounts receivable, net	44,798	44,452
Inventories	79,919	66,341
Deferred income taxes	10,649	8,360
Other current assets	4,845	7,604
Total current assets	209,370	197,550
Property, plant and equipment, net of accumulated depreciation of $116,902 and $108,668, respectively	45,287	46,100
Deferred income taxes	5,218	5,353
Goodwill	14,292	14,416
Other intangible assets, net	11,688	12,518
Other assets	13,349	12,689
Total assets	299,204	288,626
Current liabilities:
Short-term Bank Loans and Notes Payable
Current maturities of long term debt	368	360
Accounts payable	28,455	27,896
Accrued liabilities:
Salaries, wages and benefits	16,815	14,780
Accrued warranty	4,301	4,078
Income taxes payable	3,837	833
Other	15,778	12,285
Total current liabilities	69,554	60,232
Long-term debt, less current maturities	7,062	7,431
Deferred income taxes	1,182	1,133
Retirement benefits	10,118	7,804
Other liabilities	13,320	13,568
Total liabilities	101,236	90,168
Shareholders' equity:
Preferred stock: none issued
Common stock:
Capital in excess of par value	69,545	67,882
Retained earnings	125,173	117,573
Accumulated other comprehensive income	3,637	12,778
Treasury stock at cost, shares of Class A common stock: 33,241 and 11,203, respectively	(889)	(275)
Total shareholders' equity	197,968	198,458
Total liabilities and shareholders' equity	299,204	288,626
Class A [Member]
Common stock:
Shares issued and outstanding	441	439
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Property, plant and equipment, accumulated depreciation	$ 116,902	$ 108,668
Preferred Stock, Shares Issued	0	0
Treasury stock, shares	33,241	11,203
Class A [Member]
Common stock, shares issued	8,770,612	8,769,426
Common stock, shares outstanding	8,770,612	8,769,426
Class B [Member]
Common stock, shares issued	1,212,382	1,212,382
Common stock, shares outstanding	1,212,382	1,212,382

Consolidated Statements Of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Capital In Excess Of Par Value [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Sep. 28, 2012	$ 495	$ 64,184	$ 92,817	$ (9)	$ 16,117
Balance, Shares at Sep. 28, 2012	9,892,461
Net income			19,327			$ 19,327
Issuance of stock under employee stock purchase plan	$ 1	227
Issuance of stock under employee stock purchase plan, Shares	9,562
Award of non-vested shares	$ 3	(3)
Award of non-vested shares, Shares	70,545
Stock-based compensation		1,488
Tax effect on stock based awards		572
Currency translation adjustment					(28)	(28)
Write off of currency translation adjustment loss (gain)					(84)	(84)
Change in pension plans, net of tax					3,223
Purchase of treasury stock at cost				(886)
Purchase of treasury stock at cost, Shares	(43,464)
Reissue of treasury stock		(94)		180
Reissue of treasury stock, Shares	8,300
Amortization of unrealized loss on interest rate swaps					138	(138)
Balance at Sep. 27, 2013	$ 499	66,374	112,144	(715)	19,366
Balance, Shares at Sep. 27, 2013	9,937,404
Net income			9,123			9,123
Dividends declared			(3,694)
Issuance of stock under employee stock purchase plan	$ 1	328
Issuance of stock under employee stock purchase plan, Shares	15,969
Award of non-vested shares, Shares	4,910
Stock-based compensation		1,688
Tax effect on stock based awards		493
Currency translation adjustment					(5,500)	(5,500)
Write off of currency translation adjustment loss (gain)					135	135
Change in pension plans, net of tax					(1,223)
Purchase of treasury stock at cost				(605)
Purchase of treasury stock at cost, Shares	(23,399)
Reissue of treasury stock		(1,001)		1,045
Reissue of treasury stock, Shares	46,924
Balance at Oct. 03, 2014	$ 500	67,882	117,573	(275)	12,778
Balance, Shares at Oct. 03, 2014	9,981,808
Net income			10,616			10,616
Dividends declared			(3,016)
Exercise of stock options		77
Issuance of stock under employee stock purchase plan	$ 2	194
Issuance of stock under employee stock purchase plan, Shares	8,062
Award of non-vested shares, Shares	40,526
Stock-based compensation		1,573
Tax effect on stock based awards		(8)
Currency translation adjustment					(8,348)	(8,348)
Write off of currency translation adjustment loss (gain)					177	$ 177
Change in pension plans, net of tax					(970)
Non-vested stock forfeitures	(25,364)
Purchase of treasury stock at cost				(865)
Purchase of treasury stock at cost, Shares	(31,934)
Reissue of treasury stock		(173)		251
Reissue of treasury stock, Shares	9,896
Balance at Oct. 02, 2015	$ 502	$ 69,545	$ 125,173	$ (889)	$ 3,637
Balance, Shares at Oct. 02, 2015	9,982,994

Consolidated Statements Of Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Statement of Stockholders' Equity [Abstract]
Change in pension plans, tax	$ 541	$ 750	$ 1,976

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
CASH PROVIDED BY OPERATING ACTIVITIES
Net income	$ 10,616	$ 9,123	$ 19,327
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation	10,846	9,978	9,105
Amortization of intangible assets	856	765	650
Amortization of deferred financing costs	122	120	315
Impairment losses		8,475
Stock based compensation	1,606	1,744	1,488
Amortization of deferred loss on interest rate swap			138
Write off of currency translation adjustment loss (gain)	178	135	(84)
Provision for doubtful accounts receivable	292	288	769
Provision for inventory reserves	2,123	1,043	1,269
Deferred income taxes	(1,485)	2,667	1,613
Change in operating assets and liabilities:
Accounts receivable, net	(2,534)	(1,484)	(3,144)
Inventories, net	(17,999)	7,815	(8,115)
Accounts payable and accrued liabilities	10,582	(3,825)	3,336
Other current assets	2,599	(4,197)	3,377
Other non-current assets	(284)	(565)	(1,817)
Other long-term liabilities	(160)	1,145	1,595
Other, net	698	(9)	181
Cash provided by operating activities	18,056	33,218	30,003
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business			(15,420)
Capital expenditures	(10,409)	(13,263)	(16,333)
Proceeds from sales of property, plant and equipment	15	1,376
Cash used for investing activities	(10,394)	(11,887)	(31,753)
CASH USED FOR FINANCING ACTIVITIES
Principal payments on senior notes and other long-term debt	(360)	(542)	(528)
Deferred financing costs paid to lenders		(34)	(339)
Common stock transactions	202	638	712
Dividends paid	(2,966)	(2,955)
Purchases of treasury stock	(865)	(605)	(886)
Cash used for financing activities	(3,989)	(3,498)	(1,041)
Effect of foreign currency rate changes on cash	(5,307)	(2,734)	(419)
(Decrease) Increase in cash and cash equivalents	(1,634)	15,099	(3,210)
CASH AND CASH EQUIVALENTS
Beginning of period	70,793	55,694	58,904
End of period	$ 69,159	$ 70,793	$ 55,694

Indebtedness

12 Months Ended

Oct. 02, 2015

Indebtedness [Abstract]

Indebtedness

2INDEBTEDNESS

Debt was comprised of the following at October 2, 2015 and October 3, 2014:



	October 2 2015		October 3 2014
Term loans	$	7,430	$	7,781
Revolvers		-		-
Other		-		10
Total debt		7,430		7,791
Less current portion of long term debt		368		360
Less short term debt		-		-
Total long-term debt	$	7,062	$	7,431

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 October 2, 2015 and October 3, 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 priority 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 4% of the pre-payment amount, and the penalty will decrease by 1% annually on the anniversary date of the effective date of the loan agreement.

Revolvers

On September 16, 2013, the Company and certain of its subsidiaries entered into a new credit facility with PNC Bank National Association and certain other lenders which terminated the Amended Revolving Credit and Security agreement with PNC Bank National Association and the other lenders named therein, dated as of November 16, 2010. The new credit facility consists of a Revolving Credit Agreement dated September 16, 2013 among the Company, certain of the Company’s subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lenders named therein (the “Revolving Credit Agreement” or “Revolver”). The Revolver has an expiration date of September 16, 2018 and provides for borrowing of up to an aggregate principal amount not to exceed $90,000 with an accordion feature that gives the Company the option to increase the maximum seasonal financing availability subject to the conditions of the Revolving Credit Agreement and subject to the approval of the lenders. The Revolver imposes a seasonal borrowing limit such that borrowings under this facility may not exceed $60,000 from the period June 30th through October 31st of each year under the agreement. The Company had no borrowings against the Revolving Credit Facility as of October 2, 2015 or October 3, 2014.

The interest rate on the Revolver is based on LIBOR plus an applicable margin. The applicable margin resets each quarter and ranges from 1.25% to 2.00% and is dependent on the Company’s leverage ratio for the trailing twelve month period. The interest rate on the Revolver at October 2, 2015 and October 3, 2014 was approximately 1.4%.

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

Concurrent with the execution of the Revolving Credit Agreement described above, Johnson Outdoors Canada Inc. repaid and terminated its Amended Revolving Credit and Security Agreement with PNC Bank Canada Branch dated as of November 16, 2010.

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of October 2, 2015. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $684 and $691 at October 2, 2015 and October 3, 2014, respectively. The Company had no unsecured lines of credit as of October 2, 2015 or October 3, 2014.

Aggregate scheduled maturities of long-term debt as of October 2, 2015 were as follows:


Fiscal Year
2016	$	368
2017		389
2018		410
2019		432
2020		455
Thereafter		5,376
Total	$	7,430

Interest paid was $754, $672 and $915 for 2015, 2014 and 2013, respectively.

The weighted average borrowing rate for short-term debt was approximately 1.4%, 1.4% and 2.5% for 2015, 2014 and 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 approximated its carrying value as of October 2, 2015 and October 3, 2014. See Note 4 of these Notes to Consolidated Financial Statements for additional disclosures regarding the fair value.

Under the Company’s Revolving Credit Agreement, a change in control of the Company would constitute an event of default. A change in control would be deemed to have occurred if, among other events described in the terms of the Credit Agreement, a person or group other than the Company’s Chief Executive Officer, Helen P. Johnson-Leipold, members of her family and related entities (hereinafter the Johnson Family) became or obtain rights as a beneficial owner (as interpreted under the Securities Exchange Act of 1934) of a certain percentage of the outstanding capital stock of the Company, if the Johnson Family ceases to own (without lien or encumbrance) at least a certain percentage of the shares of capital stock of the Company with voting power or if the members of the Company’s Board of Directors as of the date of the Credit Agreement (together with any new directors elected to the Board who were also approved for appointment by the then serving directors) cease for any reason to constitute a majority of the Company’s Board of Directors. At November 27, 2015, the Johnson Family held 3,831,731 shares or approximately 44% of the Class A common stock, 1,211,196 shares or approximately 100% of the Class B common stock and approximately 77% of the voting power of both classes of common stock taken as a whole.

Derivative Instruments And Hedging Activities

12 Months Ended

Oct. 02, 2015

Derivative Instruments And Hedging Activities [Abstract]

Derivative Instruments And Hedging Activities

3DERIVATIVE 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. See Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding the fair value and effects of changes in the fair value of derivative instruments.

Foreign Exchange Risk

The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars, Japanese yen and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 18% of the Company’s revenues for the fiscal year ended October 2, 2015 were denominated in currencies other than the U.S. dollar. Approximately 8% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 4% 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 the impact on its operating results of 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 for a fixed amount of currency to be paid or received on 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 denominated in foreign currencies. As of October 2, 2015 and October 3, 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.

The Company held no interest rate swap contracts in 2015 or 2014. As of October 2, 2015, the Company was unhedged with respect to interest rate risk on its floating rate debt.

The following discloses the location of the Company’s loss reclassified from Accumulated Other Comprehensive Income (“AOCI”) into net income related to previously held derivative instruments during the years ended October 2, 2015, October 3, 2014, and September 27, 2013:



Loss reclassified from AOCI into:	2015		2014		2013

Interest expense	$	-	$	-	$	138

The following discloses the location and amount of income or loss recognized for changes in the fair value of derivative instruments not designated as hedging instruments for the years ended October 2, 2015, October 3, 2014 and September 27, 2013:



	Location of loss (gain)
Derivatives not designated as	recognized in Statement
hedging instruments	of Operations	2015		2014		2013

Foreign exchange forward contract	Other expense (income), net	$	-	$	-	$	13

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41620-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624163-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5579240-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624177-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5708775-113959

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5708773-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5580258-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624181-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41638-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Fair Value Measurements

12 Months Ended

Oct. 02, 2015

Fair Value Measurements [Abstract]

Fair Value Measurements

4FAIR 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.

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 following table summarizes the Company's financial assets measured at fair value as of October 2, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,441	$	-	$	-	$	11,441

The following table summarizes the Company's financial assets measured at fair value as of October 3, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	10,933	$	-	$	-	$	10,933

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 Consolidated Statements of Operations.


The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended October 2, 2015, October 3, 2014 and September 27, 2013, was:


	Location of loss (income) recognized in Statement of Operations	2015		2014		2013

Rabbi trust assets	Other expense (income), net	$	638	$	(703)	$	(1,013)
Foreign currency forward contracts	Other expense (income), net		-		-		13

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition. During 2014, the Company recorded a $2,000 impairment charge in “Goodwill and other intangible assets impairment” on a trademark held by the Outdoor Equipment business reducing its fair value to $3,400. The Company also recorded an impairment charge on goodwill held by the Outdoor Equipment business during 2014. A $6,475 charge was included in “Goodwill and other intangible assets impairment” related to this impairment during 2014. See further discussion of these impairment charges at Note 17 of these Notes to Consolidated Financial Statements.

The following table summarizes the Company’s assets measured at fair value on a non-recurring basis as of October 3, 2014 and the losses recognized as a result of this measurement in 2014. 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

No assets or liabilities were measured at fair value on a non-recurring basis in 2015.

- 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

Leases And Other Commitments

12 Months Ended

Oct. 02, 2015

Leases And Other Commitments [Abstract]

Leases And Other Commitments

5Leases and Other Commitments

The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at October 2, 2015 were as follows:



Year	Related parties included in total		Total
2016	$	853	$	5,868
2017		170		4,468
2018				3,736
2019				3,535
2020				3,569
Thereafter				6,682

Rental expense under all leases was approximately $6,933, $8,360 and $8,627 for 2015, 2014 and 2013, respectively. Rent expense to related parties was $873, $970 and $1,127 for 2015, 2014 and 2013, respectively.

Income Taxes

12 Months Ended

Oct. 02, 2015

Income Taxes [Abstract]

Income Taxes

6INCOME TAXES

The U.S. and foreign income before income taxes for the respective years consisted of the following:



	2015		2014		2013
United States	$	11,886	$	11,592	$	19,885
Foreign		3,867		5,830		4,775
	$	15,753	$	17,422	$	24,660

Income tax expense for the respective years consisted of the following:



	2015		2014		2013
Current:
Federal	$	4,916	$	3,888	$	2,832
State		882		403		470
Foreign		1,469		1,886		1,437
Deferred		(2,130)		2,122		594
	$	5,137	$	8,299	$	5,333

The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities at the end of the respective years are presented below:



	2015		2014
Deferred tax assets:
Inventories	$	2,495	$	1,809
Compensation		12,312		10,362
Tax credit carryforwards		4,888		3,462
Net operating loss carryforwards		6,360		7,333
Other		5,532		4,635
Total gross deferred tax assets		31,587		27,601
Less valuation allowance		9,786		8,734
Deferred tax assets		21,801		18,867
Deferred tax liabilities:
Goodwill and other intangibles		1,185		989
Depreciation and amortization		5,411		4,795
Foreign statutory reserves		520		503
Net deferred tax assets	$	14,685	$	12,580

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheet as of the years ended October 2, 2015 and October 3, 2014 were as follows:



	2015		2014
Current assets	$	10,649	$	8,360
Non-current assets		5,218		5,353
Non-current liabilities		1,182		1,133
Net deferred tax assets	$	14,685	$	12,580

The significant differences between the statutory federal tax rate and the effective income tax rates for the Company for the respective years shown below were as follows:



	2015		2014		2013
Statutory U.S. federal income tax rate	35.0	%	35.0	%	35.0	%
Foreign rate differential	(2.4)		(0.5)		(4.1)
State income tax, net of federal benefit	2.4		4.4		4.5
Tax credit	(18.8)		(6.3)		(3.1)
Deferred tax asset valuation allowance	10.0		(4.3)		(11.5)
Unrecognized tax benefit	1.7		5.4		-
Goodwill impairment	0.0		10.4		-
Other	4.7		3.6		0.8
	32.6	%	47.7	%	21.6	%

The Company’s net operating loss carryforwards and their expirations as of October 2, 2015 were as follows:



	State		Foreign		Total
Year of expiration
2016-2020	$	1,357	$	2,263	$	3,620
2021-2025		3,232		3,298		6,530
2026-2030		30,149		-		30,149
2031-2035		1,693		-		1,693
Indefinite		-		7,150		7,150
Total	$	36,431	$	12,711	$	49,142

The Company has tax credit carryforwards comprised of state credits as shown in the table below.



	State		Federal		Total
Year of expiration
2016-2020	$	1,408	$	-	$	1,408
2021-2025		1,851		-		1,851
2026-2030		1,058		-		1,058
2031-2035		478		-		478
Indefinite		-		93		93
Total	$	4,795	$	93	$	4,888

Under generally accepted accounting principles, the Company considers at each reporting period all available evidence, both positive and negative, to determine whether, based on the weight of that evidence, a valuation allowance is needed to reduce its deferred tax asset to an amount that is more likely than not to be realized. The determination of the need for a valuation allowance for the deferred tax assets is dependent upon management’s evaluation of both positive and negative evidence. Positive evidence includes the probability of achieving forecasted future taxable income, applicable tax strategies and assessments of the current and future economic and business conditions. Negative evidence includes a jurisdiction’s cumulative losses and expiring tax carryforwards.

The negative impact of the valuation allowance in 2015 was primarily the result of more likely than not realizing a significant portion of the U.S. state deferred tax assets. In the fourth quarter of 2015, the Company reached the conclusion that it was appropriate to (1) release the valuation allowance against the Italian deferred tax assets due to the sustained positive operating performance of its Italy operations and (2) setup a valuation allowance against the deferred tax assets in Australia and Switzerland due to continued negative operating performance in both of these jurisdictions.

The positive impact of the valuation allowance in fiscal 2014 of a tax benefit was primarily the result of earnings in Italy, Netherlands, Spain and United Kingdom offsetting operating losses in France, Japan and New Zealand. The Company believed at that time that the negative evidence continued to outweigh the positive evidence and, as such, the valuation allowance during fiscal 2014 remained in place.

For 2013, the positive impact of the valuation allowance on tax expense was primarily the result of the expected usage of foreign tax credits, offset in part by increases in foreign valuation allowances. Operating losses in France, Netherlands, New Zealand and the United Kingdom were partially offset by income in Italy, Spain and Japan.

Taxes paid were $2,269, $6,581 and $2,399 for 2015, 2014 and 2013, respectively.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. The total accrued interest and penalties with respect to income taxes was approximately $787 and $778 for the years ended October 2, 2015 and October 3, 2014, respectively. Interest and penalties of $148, $186 and ($21) were recorded as a component of income tax expense (benefit) in the accompanying Consolidated Statements of Operations during fiscal years 2015, 2014 and 2013, respectively.

A reconciliation of the beginning and ending amount of unrecognized tax benefits for the last three fiscal years was as follows:



Balance at September 28, 2012	$	1,900
Settlement		(186)
Lapse of statute of limitations		(214)
Gross increases - tax positions in period		655
Balance at September 27, 2013	$	2,155
Settlement		-
Lapse of statute of limitations		(161)
Gross increases - tax positions in period		1,097
Balance at October 3, 2014	$	3,091
Settlement		(103)
Lapse of statute of limitations		(329)
Gross increases - tax positions in period		698
Balance at October 2, 2015	$	3,357

The Company has not provided additional U.S. income taxes on $104,481 of undistributed earnings of consolidated foreign subsidiaries included in shareholders’ equity attributable to the Company. Such earnings could become taxable upon the sale or liquidation of these foreign subsidiaries or upon dividend repatriation. The Company’s intent is for such earnings to be reinvested by the subsidiaries or to be repatriated only when it would be tax effective through the utilization of foreign tax credits. It is not practicable to estimate the amount of unrecognized withholding taxes and deferred tax liability on such earnings. As of October 2, 2015, the Company held approximately $55,492 of cash and cash equivalents in foreign jurisdictions.

The Company is currently undergoing examinations in Italy and Germany. The amount of unrecognized tax benefits recognized within the next twelve months may decrease due to expiration of the statute of limitations for certain years in various jurisdictions. However, it is possible that a jurisdiction may open an audit prior to the statute expiring or one of the aforementioned audits may result in adjustments to the Company’s tax filings. At this time, an estimate of the range of the reasonably possible change cannot be made.

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

Jurisdiction	Fiscal Years
United States	2012-2015
Canada	2011-2015
France	2011-2015
Germany	2010-2015
Italy	2010-2015
Japan	2012-2015
Switzerland	2005-2015

Employee Benefits

12 Months Ended

Oct. 02, 2015

Employee Benefits [Abstract]

Employee Benefits

7EMPLOYEE BENEFITS

The Company has non-contributory defined benefit pension plans covering certain U.S. employees. Retirement benefits are generally provided based on employees’ years of service and average earnings. Normal retirement age is 65, with provisions for earlier retirement. The Company elected to freeze its U.S. defined benefit pension plans as of September 30, 2009 and, as a result, there are no benefit accruals related to service performed after that date.

The financial position of the Company’s non-contributory defined benefit plans as of fiscal year end 2015 and 2014 was as follows:



	2015		2014
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	25,301	$	22,051
Service cost		-		-
Interest cost		1,108		1,078
Actuarial loss		684		3,012
Benefits paid		(881)		(840)
Projected benefit obligation, end of year		26,212		25,301
Fair value of plan assets:
Fair value of plan assets, beginning of year		17,551		15,864
Actual (loss) gain on plan assets		(252)		1,795
Company contributions		602		732
Benefits paid		(881)		(840)
Fair value of plan assets, end of year		17,020		17,551
Funded status of the plans		(9,192)		(7,750)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		192		189
Non-current pension liabilities		9,000		7,561
Accumulated other comprehensive loss		(8,493)		(6,981)
Components of accumulated other comprehensive loss:
Net actuarial loss		(8,493)		(6,981)
Accumulated other comprehensive loss	$	(8,493)	$	(6,981)

Net periodic benefit cost for the non-contributory defined benefit pension plans for the respective years included the following pre-tax amounts:



	2015		2014		2013
Interest cost	$	1,108	$	1,078	$	997
Expected return on plan assets		(1,197)		(1,097)		(977)
Amortization of unrecognized net actuarial loss		622		341		666
Net periodic pension cost		533		322		686
Other changes in benefit obligations recognized in other comprehensive income (loss), ("OCI"):
Net actuarial loss (gain)		1,511		1,974		(5,199)
Total recognized in net periodic pension cost and OCI	$	2,044	$	2,296	$	(4,513)

The Company expects to recognize $506 of unrecognized loss amortization as a component of net periodic benefit cost in 2016. This amount is included in accumulated other comprehensive income as of October 2, 2015.

At October 2, 2015, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $26,212 and $17,020, respectively, and there were no plans with plan assets in excess of benefit obligations. At October 3, 2014, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $25,301 and $17,551, respectively, and there were no plans with plan assets in excess of benefit obligations.

The Company anticipates making contributions to the defined benefit pension plans of $476 through September 30, 2016.

Estimated benefit payments from the Company’s defined benefit plans to participants for each of the next five years and the five years thereafter are as follows:



2016	$	1,025
2017		1,034
2018		1,083
2019		1,123
2020		1,178
Five years thereafter		6,368

Actuarial assumptions used to determine the projected benefit obligation and net periodic pension cost as of the following fiscal years were as follows:



	Projected Benefit Obligation			Net Periodic Pension Cost
	2015	2014	2013	2015	2014	2013
Discount rate	4.35%	4.25%	5.00%	4.25%	5.00%	4.00%
Long-term rate of return	N/A	N/A	N/A	7.50%	7.50%	7.50%
Average salary increase rate	N/A	N/A	N/A	N/A	N/A	N/A

The change in discount rates in 2015 resulted in an actuarial gain during 2015 of approximately $390. The change in discount rates in 2014 resulted in actuarial losses during 2014 of approximately $2,640. The change in discount rates in 2013 resulted in an actuarial gain during 2013 of approximately $3,500. The remainder of the actuarial gains or losses for each of the three years was related to adjustments to mortality tables and other modifications to actuarial assumptions.

To determine the discount rate assumption used in the Company’s pension valuation, the Company identified a benefit payout stream based on the demographics of the pension plans and constructed a hypothetical bond portfolio using high-quality corporate bonds with cash flows that matched that benefit payout stream. A yield curve was calculated based on this hypothetical portfolio which was used for the discount rate determination.

The Company determines the long-term rate of return assumption for plan assets by using the historical asset returns for various investment asset classes and adjusting them to reflect future expectations. The expected asset class returns are weighted by the targeted asset allocations, resulting in a weighted average return which is rounded to the nearest quarter percent.

The Company uses measurement dates of October 1 to determine pension expenses for each year and the last day of the fiscal year to determine the fair value of the pension assets.

The Company’s pension plans’ weighted average asset allocations at October 2, 2015 and October 3, 2014, by asset category were as follows:



	2015	2014
Equity securities	74%	74%
Fixed income securities	25%	24%
Other securities	1%	2%
	100%	100%

The Company’s primary investment objective for the plans’ assets is to maximize the probability of meeting the plans’ actuarial target rate of return of 7.5%, with a secondary goal of returning 4% above the rate of inflation. These return objectives are targeted while simultaneously striving to minimize risk of loss to the plans’ assets. The investment horizon over which the investment objectives are expected to be met is a full market cycle or five years, whichever is greater.

The Company’s investment strategy for the plans is to invest in a diversified portfolio that will generate average long-term returns commensurate with the aforementioned objectives while minimizing risk.

The following table summarizes the Company’s pension plan assets measured at fair value as of October 2, 2015:



		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	16,821	$	-	$	-	$	16,821
Money market funds		44		-		-		44
Group annuity contract		-		-		155		155
Total	$	16,865	$	-	$	155	$	17,020

The following table summarizes the Company’s pension plan assets measured at fair value as of October 3, 2014:



		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	17,299	$	-	$	-	$	17,299
Money market funds		36		-		-		36
Group annuity contract		-		-		216		216
Total	$	17,335	$	-	$	216	$	17,551

The tables below set forth a summary of changes in fair value of the Company’s Level 3 pension plan assets for the years ended October 2, 2015 and October 3, 2014:



	2015		2014
Level 3 assets, beginning of year	$	216	$	270
Purchases		3		7
Unrealized loss		(10)		(15)
Sales		(54)		(46)
Level 3 assets, end of year	$	155	$	216

The fair values of the money market fund and mutual fund assets were derived from quoted market prices as substantially all of these instruments have active markets. The fair value of the group annuity contract was derived using a discounted cash flow model with inputs based on current yields of similar instruments with comparable durations. The asset allocation of the mutual fund is a U.S. large-cap blend based on a moderate allocation style, generally investing approximately 70% to 75% in equity securities and the remainder in fixed income securities. The annuity contract consists of high quality bonds.

The Company also has a non-qualified deferred compensation plan that provides certain officers and employees the ability to defer a portion of their compensation until a later date. The deferred amounts and earnings thereon are payable to participants, or designated beneficiaries, at specified future dates upon retirement, death or termination of employment from the Company. The deferred compensation liability, which is classified as Other liabilities on our accompanying Consolidated Balance Sheets, was approximately $11,445 and $10,938 as of October 2, 2015 and October 3, 2014, respectively.

A majority of the Company’s full-time employees are covered by defined contribution programs. Expenses attributable to the defined contribution programs were approximately $1,093, $1,061 and $931 for 2015, 2014 and 2013, respectively.

Preferred Stock	12 Months Ended
Preferred Stock	Oct. 02, 2015
Accumulated Other Comprehensive Income [Abstract]
Preferred Stock	8PREFERRED STOCK The Company is authorized to issue 1,000,000 shares of preferred stock in various classes and series, of which there are none currently issued and none outstanding.

Common Stock

12 Months Ended

Oct. 02, 2015

Accumulated Other Comprehensive Income [Abstract]

Common Stock

9COMMON STOCK

The number of authorized and outstanding shares of each class of the Company's common stock at the end of the respective years was as follows:


	2015	2014
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,770,612	8,769,426
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,212,382	1,212,382

Holders of Class A common stock are entitled to elect 25% of the members of the Company’s Board of Directors and holders of Class B common stock are entitled to elect the remaining directors. With respect to matters other than the election of directors or any matters for which class voting is required by law, holders of Class A common stock are entitled to one vote per share while holders of Class B common stock are entitled to ten votes per share. If any dividends (other than dividends paid in shares of the Company’s stock) are paid by the Company on its common stock, a dividend would be paid on each share of Class A common stock equal to 110% of the amount paid on each share of Class B common stock. Each share of Class B common stock is convertible at any time into one share of Class A common stock. During 2015 and 2014, there were 0 and 38 shares of Class B common stock converted into Class A common stock, respectively.

Stock-Based Compensation And Stock Ownership Plans

12 Months Ended

Oct. 02, 2015

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Stock-Based Compensation And Stock Ownership Plans

10STOCK-BASED COMPENSATION AND Stock Ownership Plans

The Company’s current stock ownership plans provide for issuance of 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 options.

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan there were 685,138 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at October 2, 2015. Shares issued pursuant to the exercise of stock options or grants of restricted stock are typically issued first out of treasury stock to the extent that treasury shares are available.

The Company recognized tax benefits from the exercise of stock options and the vesting of restricted stock of $482, $493 and $572 for 2015, 2014 and 2013, respectively. These amounts were recorded as increases in additional paid-in capital on the consolidated balance sheets and as cash from financing activities on the consolidated statements of cash flows.

Stock Options

All stock options have been granted at a price not less than fair market value at the date of grant and 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 in 2015, 2014 or 2013.

A summary of stock option activity related to the Company’s 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 October 3, 2014	9,216		17.07
Exercised	(9,216)		17.07
Outstanding and exercisable at October 2, 2015	-		-	$	-	-

The intrinsic values of the stock received upon exercise of such options at their date of exercise during 2015, 2014 and 2013 were $221, $96 and $171, respectively.

The Company received cash proceeds from stock option exercises totaling $118, $78 and $86 for the years ending October 2, 2015, October 3, 2014 and September 27, 2013, 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 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 two year period ended October 2, 2015 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 October 3, 2014	319,632		17.10
Non-vested stock grants	38,222		30.05
Non-vested stock forfeited	(25,364)		21.27
Restricted stock vested	(118,463)		12.57
Non-vested stock at October 2, 2015	214,027	$	21.43

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 30,353 and 24,719 during 2015 and 2014, respectively. The fair value of restricted stock vested during 2015, 2014 and 2013 was approximately $3,294, $3,123 and $3,607, respectively. The weighted average grant date fair value for non-vested stock issued in 2015 and 2014 was $30.05 and $27.70, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $1,287, $1,523 and $1,400 during 2015, 2014 and 2013, respectively. The tax benefit recognized during 2015, 2014 and 2013 related to stock based compensation was $598, $641 and $532, respectively. Unrecognized compensation cost related to non-vested stock as of October 2, 2015 was $1,431, which amount will be amortized to expense through November 2018 or adjusted for changes in future estimated or actual forfeitures.

Restricted Stock Units

All restricted stock units awarded by the Company during fiscal 2015 and in prior years have been granted at their fair market value on the date of grant and vest on the one year anniversary of 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.

The Company issued 7,336, 10,792 and 6,600 restricted stock units at a weighted average grant date fair value of $33.40, $22.71 and $22.73 for the years ended October 2, 2015, October 3, 2014 and September 27, 2013, respectively.

Stock compensation expense, net of forfeitures, related to restricted stock units was $286, $165 and $88 for the years ended October 2, 2015, October 3, 2014 and September 27, 2013, respectively. Unrecognized compensation cost related to non-vested restricted stock units as of October 2, 2015 was $102, which amount will be amortized to expense through February 2016 or adjusted for changes in future estimated or actual forfeitures.

Employee Stock Purchase Plan

The 2009 Employees’ Stock Purchase Plan (the “Purchase Plan”) provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or at the end of the offering period, whichever is lower.

The Company issued 8,062, 15,969 and 9,562 shares of Class A common stock under the Purchase Plan during the years 2015, 2014 and 2013, respectively, and recognized expense of $33, $57 and $41 in 2015, 2014 and 2013, respectively.

Related Party Transactions	12 Months Ended
Related Party Transactions	Oct. 02, 2015
Related Party Transactions [Abstract]
Related Party Transactions	11RELATED PARTY Transactions The Company conducts transactions with certain related parties including organizations controlled by the Johnson Family and other related parties. These transactions include consulting services, aviation services, office rental, and certain administrative activities. Total costs of these transactions were $1,112, $1,246 and $1,434 for 2015, 2014 and 2013, respectively. Amounts due to/from related parties were immaterial at October 2, 2015 and October 3, 2014.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Segments Of Business

12 Months Ended

Oct. 02, 2015

Segments Of Business [Abstract]

Segments Of Business

12SEGMENTS OF BUSINESS

The Company conducts its worldwide operations through separate business segments, each of which represent major product lines. Operations are conducted in the U.S. and various foreign countries, primarily in Europe, Canada and the Pacific Basin.

Net sales and operating profit include both sales to customers, as reported in the Company’s accompanying Consolidated Statements of Operations, and inter-unit transfers, which are priced to recover costs 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 years presented.

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



	2015		2014		2013
Net sales:
Marine Electronics:
Unaffiliated customers	$	262,184	$	249,344	$	247,474
Interunit transfers		334		217		270
Outdoor Equipment:
Unaffiliated customers		47,526		47,393		44,147
Interunit transfers		47		50		76
Watercraft:
Unaffiliated customers		48,805		49,349		50,745
Interunit transfers		156		143		113
Diving
Unaffiliated customers		71,414		78,779		83,532
Interunit transfers		711		780		1,004
Other / Corporate		560		545		563
Eliminations		(1,248)		(1,190)		(1,463)
Total	$	430,489	$	425,410	$	426,461
Operating profit (loss):
Marine Electronics	$	26,055	$	30,722	$	32,172
Outdoor Equipment		3,847		(3,726)		2,180
Watercraft		1,620		210		(2,116)
Diving		934		3,596		5,694
Other / Corporate		(14,603)		(14,111)		(12,339)
	$	17,853	$	16,691	$	25,591
Depreciation and amortization expense:
Marine Electronics	$	7,749	$	6,409	$	5,371
Outdoor Equipment		1,128		1,099		1,051
Watercraft		972		1,274		1,483
Diving		826		904		839
Other / Corporate		1,149		1,177		1,326
	$	11,824	$	10,863	$	10,070
Capital expenditures:
Marine Electronics	$	6,739	$	9,726	$	12,400
Outdoor Equipment		427		348		381
Watercraft		889		837		1,282
Diving		661		947		973
Other / Corporate		1,693		1,405		1,297
	$	10,409	$	13,263	$	16,333
Goodwill, net:
Marine Electronics	$	10,367	$	10,367
Outdoor Equipment		-		-
Watercraft		-		-
Diving		3,925		4,049
	$	14,292	$	14,416
Total assets (end of period):
Marine Electronics	$	125,113	$	111,411
Outdoor Equipment		33,663		32,033
Watercraft		20,898		20,367
Diving		62,589		64,933
Other / Corporate		56,941		59,882
	$	299,204	$	288,626

A summary of the Company’s operations by geographic area is presented below:


	2015		2014		2013
Net sales:
United States:
Unaffiliated customers	$	350,340	$	337,603	$	327,606
Interunit transfers		17,872		16,186		19,881
Europe:
Unaffiliated customers		35,547		40,659		46,740
Interunit transfers		9,371		12,349		12,018
Canada:
Unaffiliated customers		28,155		27,715		29,656
Interunit transfers		11		11		4
Other:
Unaffiliated customers		16,447		19,433		22,459
Interunit transfers		82		186		664
Eliminations		(27,336)		(28,732)		(32,567)
	$	430,489	$	425,410	$	426,461
Total assets:
United States	$	210,060	$	190,069
Europe		59,740		65,116
Canada and other		29,404		33,441
	$	299,204	$	288,626
Long-term assets (1):
United States	$	79,045	$	79,585
Europe		5,162		5,669
Canada and other		409		469
	$	84,616	$	85,723

(1)

Long term assets consist of net property, plant and equipment, net intangible assets, goodwill and other assets excluding deferred income taxes.

The Company had no single customer that accounted for more than 10% of its net sales in fiscal 2015, 2014 or 2013.

- Definition

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

+ References

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

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

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

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Contingencies	12 Months Ended
Contingencies	Oct. 02, 2015
Contingencies [Abstract]
Contingencies	13CONTINGENCIES 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.

Subsequent Event	12 Months Ended
Subsequent Event	Oct. 02, 2015
Subsequent Events [Abstract]
Subsequent Event	14SUBSEQUENT EVENT On October 27, 2015, the Company purchased certain assets for approximately $2,000. On that same day, the Company also acquired a diving technology venture for approximately $3,000. These transactions will be accounted for in the Diving segment.

Valuation And Qualifying Accounts

12 Months Ended

Oct. 02, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts

15VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2015, 2014 and 2013:


	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year ended October 2, 2015
Allowance for doubtful accounts	$	2,665	$	292	$	628	$	2,329
Reserves for inventory valuation		3,950		2,123		1,194		4,879
Valuation of deferred tax assets		8,734		2,602		1,550		9,786
Reserves for sales returns		1,428		3,139		2,622		1,945
Year ended October 3, 2014
Allowance for doubtful accounts	$	3,759	$	288	$	1,382	$	2,665
Reserves for inventory valuation		4,015		1,043		1,108		3,950
Valuation of deferred tax assets		9,479		668		1,413		8,734
Reserves for sales returns		1,129		2,553		2,254		1,428
Year ended September 27, 2013
Allowance for doubtful accounts	$	4,172	$	769	$	1,182	$	3,759
Reserves for inventory valuation		5,679		1,269		2,933		4,015
Valuation of deferred tax assets		13,299		1,262		5,082		9,479
Reserves for sales returns		1,367		1,857		2,095		1,129

Quarterly Financial Summary

12 Months Ended

Oct. 02, 2015

Quarterly Financial Summary [Abstract]

Quarterly Financial Summary (Unaudited)

16QUARTERLY FINANCIAL SUMMARY (unaudited)

The following summarizes quarterly operating results for the years presented below:


	First Quarter				Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2015		2014		2015		2014		2015		2014		2015		2014

Net sales	$	70,822	$	79,100	$	133,111	$	124,273	$	140,883	$	137,133	$	85,673	$	84,904
Gross profit		27,334		29,929		51,936		48,846		58,752		55,819		33,711		34,019
Operating profit (loss)		(7,331)		(2,908)		7,623		11,546		16,421		9,332		1,140		(1,279)
Income (loss) before income taxes		(6,924)		(2,920)		6,820		11,214		16,101		10,105		(244)		(977)
Income tax expense (benefit)		(2,730)		(727)		3,174		3,810		6,104		5,407		(1,411)		(191)
Net income (loss)	$	(4,194)	$	(2,193)	$	3,646	$	7,404	$	9,997	$	4,698	$	1,167	$	(786)
Net income (loss) per common share - Basic:
Class A	$	(0.42)	$	(0.22)	$	0.37	$	0.75	$	1.01	$	0.48	$	0.12	$	(0.08)
Class B	$	(0.42)	$	(0.22)	$	0.34	$	0.68	$	0.92	$	0.43	$	0.11	$	(0.07)
Net income (loss) per common share - Diluted:
Class A	$	(0.42)	$	(0.22)	$	0.36	$	0.74	$	1.00	$	0.47	$	0.12	$	(0.08)
Class B	$	(0.42)	$	(0.22)	$	0.36	$	0.74	$	1.00	$	0.47	$	0.12	$	(0.08)

Due to changes in stock prices during the year and the timing of issuance of shares, the cumulative total of quarterly net income (loss) per share amounts may not equal the net income (loss) per share for the entire year.

Acquisition	12 Months Ended
Acquisition	Oct. 02, 2015
Acquisition [Abstract]
Acquisition	17Acquisition On November 14, 2012, the Company acquired all of the outstanding common and preferred stock of Jetboil, Inc. (“Jetboil”) in a purchase transaction with Jetboil’s founders and other shareholders (the “Sellers”). Jetboil, founded and based in Manchester, New Hampshire, designs and manufactures the world’s top brand of portable outdoor cooking systems. The $15,420 of consideration paid 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 might 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, the Company filed an indemnity claim against the Sellers and, as a result, received a distribution of $1,600 from the escrow during the third fiscal quarter of 2014, which was recorded as a favorable adjustment in “Administrative management, finance and information systems” in the accompanying Consolidated Statement of Operations in the Outdoor Equipment segment. The remaining escrow balance was released to the Seller during the Company’s fiscal 2014. 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. The test consisted of comparing the carrying value of the assets 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 to manufacture branded product. As a result of this analysis, the Company recognized an impairment charge of $2,000 in “Goodwill and other intangible asset impairment” in the accompanying Consolidated Statements of Operations in the Outdoor Equipment segment in the third quarter of fiscal 2014. 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 based on estimated cash flows. 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 and determined an impairment charge of $6,475, the entire carrying amount, was required. The charge was included in “Goodwill and other intangible asset impairment” in the third quarter of fiscal 2014 in the accompanying Consolidated Statements of Operations in the Outdoor Equipment segment. The Company also evaluated long-lived assets and identified no impairment on those assets. There were no further impairment charges recorded in fiscal 2015.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Oct. 02, 2015

Summary Of Significant Accounting Policies [Abstract]

Business

Johnson Outdoors Inc. (the “Company”) is an integrated, global outdoor recreation products company engaged in the design, manufacture and marketing of brand name outdoor equipment, diving, watercraft and marine electronics products.

Principles Of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of Johnson Outdoors Inc. and all majority owned subsidiaries and are stated in conformity with U.S. generally accepted accounting principles. Intercompany accounts and transactions have been eliminated upon consolidation.

Use Of Estimates

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities and operating results and the disclosure of commitments and contingent liabilities. Actual results could differ significantly from those estimates.

Fiscal Year

The Company’s fiscal year ends on the Friday nearest September 30. The fiscal year ended October 2, 2015 (hereinafter 2015) comprised 52 weeks. The fiscal year ended October 3, 2014 (hereinafter 2014) comprised 53 weeks. The fiscal year ended September 27, 2013 (hereinafter 2013) comprised 52 weeks.

Cash And Cash Equivalents

Cash and Cash Equivalents

The Company considers all short-term investments in interest-bearing bank accounts, and all securities and other instruments with an original maturity of three months or less, to be equivalent to cash. Cash equivalents are stated at cost which approximates market value.

The Company maintains cash in bank accounts in excess of insured limits. The Company has not experienced any losses and does not believe that significant credit risk exists as a result of this practice.

Accounts Receivable

Accounts receivable are recorded at face value less an allowance for doubtful accounts. The allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns exist, a reserve is established to reduce the amount recorded to 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 outstanding accounts receivable 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.

Inventories

The Company values inventory at the lower of cost (determined using the first-in first-out method) or market. Management’s judgment is required to determine the reserve for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. The Company also considers current forecast plans, as well as market and industry conditions in establishing reserve levels. Though the Company considers these reserve balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required reserve balances.

Inventories at the end of the respective fiscal years consisted of the following:


	October 2		October 3
	2015		2014
Raw materials	$	34,711	$	27,295
Work in process		24		72
Finished goods		45,184		38,974
	$	79,919	$	66,341

Property, Plant And Equipment

Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation of property, plant and equipment is determined by straight-line methods over the following estimated useful lives:



Property improvements				5-20 years
Buildings and improvements				20-40 years
Furniture, fixtures and equipment				3-10 years

Upon retirement or disposition, cost and the related accumulated depreciation are removed from the applicable account and any resulting gain or loss is recognized in the results of operations.

Property, plant and equipment at the end of the respective years consisted of the following:



	2015		2014
Property improvements	$	588	$	633
Buildings and improvements		21,127		20,956
Furniture, fixtures and equipment		140,474		133,179
		162,189		154,768
Less accumulated depreciation		116,902		108,668
	$	45,287	$	46,100

Goodwill



	2015		2014
Property improvements	$	588	$	633
Buildings and improvements		21,127		20,956
Furniture, fixtures and equipment		140,474		133,179
		162,189		154,768
Less accumulated depreciation		116,902		108,668
	$	45,287	$	46,100

Goodwill

The Company applies a fair value-based impairment test to the carrying value of goodwill on an annual basis as of the last day of the eleventh month of the Company’s fiscal year and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis.

The analysis of potential impairment of goodwill requires a two-step process. The first step is the estimation of the fair value of the applicable reporting unit. Estimated fair value is based on management judgments and assumptions and the Company cannot predict what future events may occur that could adversely affect the reported value of its goodwill. The fair values as determined by management are compared with the aggregate carrying values of the reporting units. If the fair value of the reporting unit is greater than its carrying amount, there is no impairment. If the reporting unit carrying amount is greater than the fair value, then the second step must be completed to measure the amount of impairment, if any.

The second step calculates the implied fair value of the goodwill which is compared to its carrying value. If the implied fair value is less than the carrying value, an impairment loss is recognized equal to the difference.

See Note 17 for a discussion of the impairment charges recognized as a result of the impairment tests performed in 2014. The results of the impairment tests performed in 2015 and 2013 indicated no impairment to the Company’s goodwill. Due to the uncertainty of future events, the Company cannot assure that growth rates will not be lower than expected, discount rates will not increase or the projected cash flows of the individual reporting units will not decline, all of which factors could impact the carrying value of any remaining goodwill (or portion thereof) in future periods, and accordingly, whether any impairment losses need to be recorded in future periods.

The changes in the carrying amount of those segments with goodwill and the composition of consolidated net goodwill for fiscal 2015 and 2014 were as follows:


	Segment								Consolidated
	Marine Electronics		Diving		Outdoor Equipment		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at September 27, 2013	$	10,367	$	4,211	$	6,475	$	21,053	$	60,968	$	39,915	$	21,053
Impairment		-		-		(6,475)		(6,475)		-		6,475		(6,475)
Amount attributable to movements in foreign currency rates		-		(162)		-		(162)		(162)		-		(162)
Balance at October 3, 2014	$	10,367	$	4,049	$	-	$	14,416	$	60,806	$	46,390	$	14,416
Amount attributable to movements in foreign currency rates		-		(124)		-		(124)		(124)		-		(124)
Balance at October 2, 2015	$	10,367	$	3,925	$	-	$	14,292	$	60,682	$	46,390	$	14,292

Other Intangible Assets

Indefinite-lived intangible assets are also tested for impairment annually and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. There were no impairment losses recognized in fiscal 2015.

During fiscal 2013, the acquisition of Jetboil resulted in indefinite-lived intangible assets of $5,400 consisting of the Jetboil tradename. 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 Consolidated Statements of Operations in the Outdoor Equipment segment reducing the fair value of the tradename to $3,400. There was no additional impairment of indefinite-lived intangible assets recorded for fiscal 2014.

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years. Amortization of patents and other intangible assets with definite lives was $856, $765 and $650 for 2015, 2014 and 2013, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $836, $502, $458, $458 and $395 for fiscal years 2016, 2017, 2018, 2019 and 2020, respectively.

Intangible assets at the end of the last two years consisted of the following:


	2015						2014
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,149	$	(3,929)	$	220	$	4,306	$	(4,006)	$	300
Other amortizable intangibles		6,746		(2,303)		4,443		6,749		(1,556)		5,193
Non-amortized trademarks		7,025		-		7,025		7,025		-		7,025
	$	17,920	$	(6,232)	$	11,688	$	18,080	$	(5,562)	$	12,518

Impairment Of Long-Lived Assets

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances such as unplanned negative cash flow indicate that the carrying amount of these assets may not be fully recoverable. In such an event, the carrying amount of the asset group is compared to the future undiscounted cash flows expected to be generated by the asset group to determine if impairment exists on these assets. If impairment is determined to exist, any related impairment loss is calculated based on the difference between the fair value and the carrying value on these assets.

Warranties

The Company provides for warranties of certain products as they are sold. Warranty reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues. The following table summarizes the warranty activity for the three years in the period ended October 2, 2015.


Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214
Expense accruals for warranties issued during the period		3,717
Less current period warranty claims paid		4,853
Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period		5,631
Less current period warranty claims paid		5,408
Balance at October 2, 2015	$	4,301

Accumulated Other Comprehensive Income (Loss)

The components of “Accumulated other comprehensive income (loss)” on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2015, 2014 and 2013 were as follows:



	2015						2014						2013
	Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	10,253	$	-	$	10,253	$	18,424	$	-	$	18,424	$	23,789	$	-	$	23,789
Unamortized loss on pension plans		(8,492)		1,876		(6,616)		(6,981)		1,335		(5,646)		(5,008)		585		(4,423)
Accumulated other comprehensive income	$	1,761	$	1,876	$	3,637	$	11,443	$	1,335	$	12,778	$	18,781	$	585	$	19,366


The reclassifications out of AOCI for the year ended October 2, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622	Cost of sales / Operating expense
Tax effects		(237)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		177	Other income and expense

Total reclassifications for the period	$	562

The reclassifications out of AOCI for the year ended October 3, 2014 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	341	Cost of sales / Operating expense
Tax effects		(130)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		135	Other income and expense

Total reclassifications for the period	$	346



The changes in AOCI by component, net of tax, for the year ended October 2, 2015 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778
Other comprehensive income before reclassifications		(8,348)		(2,133)		(10,481)
Amounts reclassified from accumulated other comprehensive income		177		622		799
Tax effects		-		541		541
Balance at October 2, 2015	$	10,253	$	(6,616)	$	3,637


The changes in AOCI by component, net of tax, for the year ended October 3, 2014 were as follows:

	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		(5,500)		(2,314)		(7,814)
Amounts reclassified from accumulated other comprehensive income		135		341		476
Tax effects		-		750		750
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778

Earnings Per Share ("EPS")

Earnings 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 (whether vested or unvested) which receive non-forfeitable dividends are required to be included as part of the basic weighted average share calculation under the two-class method.

Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above. As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.

Basic EPS

Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively. In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities.

For the years ended October 2, 2015, October 3, 2014 and September 27, 2013, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units and non-vested restricted stock. Anti-dilutive stock options, restricted stock 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, restricted stock units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share.

For the years ended October 2, 2015, October 3, 2014 and September 27, 2013, diluted net income per share reflects the effect of dilutive stock options and restricted stock units and assumes the conversion of Class B common stock into Class A common stock.

There were no 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 for the years ended October 2, 2015, October 3, 2014 and September 27, 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 214,027, 319,632 and 386,409 shares for the years ended October 2, 2015, October 3, 2014 and September 27, 2013, respectively.

The following table sets forth a reconciliation of net income to dilutive earnings used in the diluted earnings per common share calculations and the computation of basic and diluted earnings per common share:




	2015		2014		2013
Net income	$	10,616	$	9,123	$	19,327
Less: Undistributed earnings reallocated to non-vested shareholders		(191)		(304)		(792)
Dilutive earnings	$	10,425	$	8,819	$	18,535
Weighted average common shares – Basic:
Class A		8,515		8,420		8,305
Class B		1,212		1,212		1,212
Dilutive stock options and restricted stock units		-		3		6
Weighted average common shares - Dilutive		9,727		9,635		9,523
Net income per common share – Basic:
Class A	$	1.08	$	0.93	$	1.98
Class B	$	0.98	$	0.84	$	1.79
Net income per common share – Diluted:
Class A	$	1.06	$	0.90	$	1.95
Class B	$	1.06	$	0.90	$	1.95

Stock-Based Compensation

Stock-based compensation cost is recorded for all option grants and awards of non-vested stock and restricted stock units based on their grant-date fair value. Stock-based compensation expense is recognized on a straight-line basis over the vesting period of each award. No stock options were granted in 2015, 2014 or 2013. See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including stock options, non-vested stock, and employee stock purchase plans.

Income Taxes

The Company provides for income taxes currently payable and deferred income taxes resulting from temporary differences between financial statement income/loss and taxable income/loss. Accrued interest and penalties related to unrecognized tax benefits are recognized as a component of income tax expense. Deferred income tax assets and liabilities are determined based on the difference between the amounts reported in the financial statements and the tax basis of assets and liabilities, using enacted tax rates in effect in the years in which the differences are expected to reverse. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is established if it is more likely than not that some portion or all of a deferred income tax asset will not be realized. See Note 6 of these Notes to Consolidated Financial Statements for further discussion.

Employee Benefits

The Company and certain of its subsidiaries have various retirement and profit sharing plans. The Company does not have any significant foreign retirement plans. Pension obligations, which are generally based on compensation and years of service, are funded by payments to pension fund trustees. The Company’s policy is to annually fund the minimum amount required under the Employee Retirement Income Security Act of 1974 for plans subject thereto. Other retirement costs are funded at least annually. See Note 7 of these Notes to Consolidated Financial Statements for additional discussion.

Foreign Operations And Related Derivative Financial Instruments

Foreign Operations and Related Derivative Financial Instruments

The functional currencies of the Company’s foreign operations are the local currencies. Accordingly, assets and liabilities of foreign operations are translated into U.S. dollars at the rate of exchange existing at the end of the year. Results of operations are translated at monthly average exchange rates. Adjustments resulting from the translation of foreign currency financial statements are classified as “Accumulated other comprehensive income (loss),” a separate component of Shareholders’ equity.

Currency gains and losses are recognized when assets and liabilities of foreign operations, denominated in other than their local currency, are converted into the local currency of the entity. Additionally, currency gains and losses are recognized through the settlement of transactions denominated in other than the local currency. The Company recognized currency losses from transactions of $1,196 and $916 in 2015 and 2013, respectively, and currency gains from transactions of $427 in 2014, all of which were included in the “Other expense (income), net” line of the Company’s Consolidated Statements of Operations.

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates. Approximately 18% of the Company’s revenues for the year ended October 2, 2015 were denominated in currencies other than the U.S. dollar. Approximately 8% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 4% denominated in various other foreign currencies. The Company may mitigate the impact on its operating results of a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or borrowings in foreign currencies. In 2015 the Company did not use foreign currency forward contracts. The Company does not enter into foreign exchange contracts for trading or speculative purposes.

Revenue Recognition

The Company recognizes revenue when all of the following criteria have been met:

Persuasive evidence of an arrangement exists. Contracts, internet commerce agreements, and customer purchase orders are generally used to determine the existence of an arrangement.

All substantial risk of ownership transfers to the customer. Shipping documents and customer acceptance, when applicable, are used to verify delivery.

The fee is fixed or determinable. This is assessed based on the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment.

Collectability is reasonably assured. Collectability is assessed based on the creditworthiness of the customer as determined by credit checks and analysis, as well as by the customer’s payment history.

Estimated costs of returns and allowances and discounts are accrued as a reduction to sales when revenue is recognized.

Advertising & Promotions

The Company expenses substantially all costs related to the production of advertising the first time the advertising takes place. Cooperative promotional arrangements are accrued as related revenue is earned.

Advertising and promotions expense in 2015, 2014 and 2013 totaled $24,460, $22,135 and $22,902, respectively. These charges are included in “Marketing and selling expenses.” Capitalized advertising costs, included in Other current assets, totaled $1,049 and $1,156 at October 2, 2015 and October 3, 2014, respectively, and primarily included catalogs and costs of advertising which have not yet run for the first time.

Shipping And Handling Costs

Shipping and Handling Costs

Shipping and handling fees billed to customers are included in “Net sales.” Shipping and handling costs are included in “Marketing and selling expenses” and totaled $10,838, $10,675 and $10,436 for 2015, 2014 and 2013, respectively.

Research And Development

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment. The gross amount capitalized related to software development was $26,487, less accumulated amortization of $11,858, at October 2, 2015 and $23,350, less accumulated amortization of $9,324, at October 3, 2014. These costs are amortized over the expected life of the software of three to seven years. Amortization expense related to capitalized software in 2015, 2014 and 2013 was $2,535, $2,045 and $1,268, respectively, and is included in depreciation expense on plant, property and equipment.

Fair Values

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated fair value at October 2, 2015 and October 3, 2014 due to the short maturities of these instruments. During 2015, 2014 and 2013, the Company held investments in equity and debt securities that were carried at fair value. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Rabbi Trust Assets

Rabbi trust assets, used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan, are included in “Other assets,” and are classified as trading securities. These assets are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets.

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company's goodwill and other intangible assets, the Company estimates the future discounted cash flows of the business segments to which the goodwill relates. 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.

See Note 2 of these Notes to Consolidated Financial Statements for disclosures regarding the fair value of long-term debt and Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding fair value measurements.

New Accounting Pronouncements

1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

Principles of Consolidation

Use of Estimates

Fiscal Year

Cash and Cash Equivalents

Accounts Receivable

Inventories

Inventories at the end of the respective fiscal years consisted of the following:


	October 2		October 3
	2015		2014
Raw materials	$	34,711	$	27,295
Work in process		24		72
Finished goods		45,184		38,974
	$	79,919	$	66,341

Property, Plant and Equipment



Property improvements				5-20 years
Buildings and improvements				20-40 years
Furniture, fixtures and equipment				3-10 years

Upon retirement or disposition, cost and the related accumulated depreciation are removed from the applicable account and any resulting gain or loss is recognized in the results of operations.

Property, plant and equipment at the end of the respective years consisted of the following:



	2015		2014
Property improvements	$	588	$	633
Buildings and improvements		21,127		20,956
Furniture, fixtures and equipment		140,474		133,179
		162,189		154,768
Less accumulated depreciation		116,902		108,668
	$	45,287	$	46,100

Goodwill

The changes in the carrying amount of those segments with goodwill and the composition of consolidated net goodwill for fiscal 2015 and 2014 were as follows:


	Segment								Consolidated
	Marine Electronics		Diving		Outdoor Equipment		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at September 27, 2013	$	10,367	$	4,211	$	6,475	$	21,053	$	60,968	$	39,915	$	21,053
Impairment		-		-		(6,475)		(6,475)		-		6,475		(6,475)
Amount attributable to movements in foreign currency rates		-		(162)		-		(162)		(162)		-		(162)
Balance at October 3, 2014	$	10,367	$	4,049	$	-	$	14,416	$	60,806	$	46,390	$	14,416
Amount attributable to movements in foreign currency rates		-		(124)		-		(124)		(124)		-		(124)
Balance at October 2, 2015	$	10,367	$	3,925	$	-	$	14,292	$	60,682	$	46,390	$	14,292

Other Intangible Assets

Intangible assets at the end of the last two years consisted of the following:


	2015						2014
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,149	$	(3,929)	$	220	$	4,306	$	(4,006)	$	300
Other amortizable intangibles		6,746		(2,303)		4,443		6,749		(1,556)		5,193
Non-amortized trademarks		7,025		-		7,025		7,025		-		7,025
	$	17,920	$	(6,232)	$	11,688	$	18,080	$	(5,562)	$	12,518

Impairment of Long-Lived Assets

Warranties


Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214
Expense accruals for warranties issued during the period		3,717
Less current period warranty claims paid		4,853
Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period		5,631
Less current period warranty claims paid		5,408
Balance at October 2, 2015	$	4,301

Accumulated Other Comprehensive Income (Loss)

The components of “Accumulated other comprehensive income (loss)” on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2015, 2014 and 2013 were as follows:



	2015						2014						2013
	Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	10,253	$	-	$	10,253	$	18,424	$	-	$	18,424	$	23,789	$	-	$	23,789
Unamortized loss on pension plans		(8,492)		1,876		(6,616)		(6,981)		1,335		(5,646)		(5,008)		585		(4,423)
Accumulated other comprehensive income	$	1,761	$	1,876	$	3,637	$	11,443	$	1,335	$	12,778	$	18,781	$	585	$	19,366


The reclassifications out of AOCI for the year ended October 2, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622	Cost of sales / Operating expense
Tax effects		(237)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		177	Other income and expense

Total reclassifications for the period	$	562

The reclassifications out of AOCI for the year ended October 3, 2014 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	341	Cost of sales / Operating expense
Tax effects		(130)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		135	Other income and expense

Total reclassifications for the period	$	346



The changes in AOCI by component, net of tax, for the year ended October 2, 2015 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778
Other comprehensive income before reclassifications		(8,348)		(2,133)		(10,481)
Amounts reclassified from accumulated other comprehensive income		177		622		799
Tax effects		-		541		541
Balance at October 2, 2015	$	10,253	$	(6,616)	$	3,637


The changes in AOCI by component, net of tax, for the year ended October 3, 2014 were as follows:

	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		(5,500)		(2,314)		(7,814)
Amounts reclassified from accumulated other comprehensive income		135		341		476
Tax effects		-		750		750
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778

Earnings per Share (“EPS”)

Basic EPS

For the years ended October 2, 2015, October 3, 2014 and September 27, 2013, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS




	2015		2014		2013
Net income	$	10,616	$	9,123	$	19,327
Less: Undistributed earnings reallocated to non-vested shareholders		(191)		(304)		(792)
Dilutive earnings	$	10,425	$	8,819	$	18,535
Weighted average common shares – Basic:
Class A		8,515		8,420		8,305
Class B		1,212		1,212		1,212
Dilutive stock options and restricted stock units		-		3		6
Weighted average common shares - Dilutive		9,727		9,635		9,523
Net income per common share – Basic:
Class A	$	1.08	$	0.93	$	1.98
Class B	$	0.98	$	0.84	$	1.79
Net income per common share – Diluted:
Class A	$	1.06	$	0.90	$	1.95
Class B	$	1.06	$	0.90	$	1.95

Stock-Based Compensation

Income Taxes

Employee Benefits

Foreign Operations and Related Derivative Financial Instruments

Revenue Recognition

The Company recognizes revenue when all of the following criteria have been met:

Persuasive evidence of an arrangement exists. Contracts, internet commerce agreements, and customer purchase orders are generally used to determine the existence of an arrangement.

All substantial risk of ownership transfers to the customer. Shipping documents and customer acceptance, when applicable, are used to verify delivery.

The fee is fixed or determinable. This is assessed based on the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment.

Estimated costs of returns and allowances and discounts are accrued as a reduction to sales when revenue is recognized.

Advertising & Promotions

Shipping and Handling Costs

Research and Development

Fair Values

Valuation Techniques

Rabbi Trust Assets

Goodwill and Other Intangible Assets

New Accounting Pronouncements

In May 2014, the FASB issued a new standard on revenue recognition from contracts with customers. This standard supersedes nearly all existing revenue recognition guidance and involves a five-step approach to recognizing revenue based on individual performance obligations in a contract. The new standard will also require additional qualitative and quantitative disclosures about the Company’s contracts with customers, any significant judgments made in applying the revenue guidance, and the Company’s assets recognized from the costs to obtain or fulfill a contract. This guidance becomes effective for the Company at the beginning of its 2019 fiscal year. The Company is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements and its related disclosures.

In April 2015, the FASB issued ASU No. 2015-03, Interest - "Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs." The guidance requires debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with the presentation for debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this ASU. In August 2015, the FASB issued ASU No. 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements - Amendments to SEC Paragraphs Pursuant to Staff Announcements at the June 2015 EITF Meeting. ASU 2015-15 amends Subtopic 835-30 to include that the SEC would not object to the deferral and presentation of debt issuance costs as an asset and subsequent amortization of debt issuance costs over the term of the line-of-credit arrangement, whether or not there are any outstanding borrowings on the line-of-credit arrangement. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015, and must be applied on a retrospective basis with early adoption permitted. The adoption is not expected to have a material impact on the Company’s Consolidated Financial Statements.

In July 2015, the FASB issued ASU No. 2015-12, "Plan Accounting—Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962) Health and Welfare Benefit Plans (Topic 965)". There are three parts to the ASU that aim to simplify the accounting and presentation of plan accounting. Part I of this ASU requires fully benefit-responsive investment contracts to be measured at contract value instead of the current fair value measurement. Part II of this ASU requires investments (both participant-directed and nonparticipant-directed investments) of employee benefit plans be grouped only by general type, eliminating the need to disaggregate the investments in multiple ways. Part III of this ASU provides a similar measurement date practical expedient for employee benefit plans as available in ASU No. 2015-04, which allows employers to measure defined benefit plan assets on a month-end date that is nearest to the year’s fiscal year-end when the fiscal period does not coincide with a month-end. Parts I and II of the new guidance should be applied on a retrospective basis. Part III of the new guidance should be applied on a prospective basis. This ASU is effective for fiscal years beginning after December 15, 2015, and for interim periods within those fiscal years. The adoption is not expected to have a material impact on the Company’s Consolidated Financial Statements.

In July 2015, the FASB issued ASU No. 2015-11, "Simplifying the Measurement of Inventory," which amends ASC 330, Inventory. This ASU simplifies the subsequent measurement of inventory by using only the lower of cost and net realizable value. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2016, and must be applied on a retrospective basis with early adoption permitted. The adoption is not expected to have a material impact on the Company’s Consolidated Financial Statements.

In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): "Simplifying the Accounting for Measurement-Period Adjustments," which eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. Under this ASU, acquirers must recognize measurement-period adjustments in the period in which they determine the amounts, including the effect on earnings of any amounts they would have recorded in previous periods if the accounting had been completed at the acquisition date. This guidance is effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The Company does not anticipate the adoption of this standard will have a material impact on its Consolidated Financial Statements.

Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Oct. 02, 2015

Summary Of Signficant Accounting Policies [Line Items]

Schedule of Inventories


	October 2		October 3
	2015		2014
Raw materials	$	34,711	$	27,295
Work in process		24		72
Finished goods		45,184		38,974
	$	79,919	$	66,341

Schedule Of Property, Plant And Equipment



	2015		2014
Property improvements	$	588	$	633
Buildings and improvements		21,127		20,956
Furniture, fixtures and equipment		140,474		133,179
		162,189		154,768
Less accumulated depreciation		116,902		108,668
	$	45,287	$	46,100

Schedule of Goodwill


	Segment								Consolidated
	Marine Electronics		Diving		Outdoor Equipment		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at September 27, 2013	$	10,367	$	4,211	$	6,475	$	21,053	$	60,968	$	39,915	$	21,053
Impairment		-		-		(6,475)		(6,475)		-		6,475		(6,475)
Amount attributable to movements in foreign currency rates		-		(162)		-		(162)		(162)		-		(162)
Balance at October 3, 2014	$	10,367	$	4,049	$	-	$	14,416	$	60,806	$	46,390	$	14,416
Amount attributable to movements in foreign currency rates		-		(124)		-		(124)		(124)		-		(124)
Balance at October 2, 2015	$	10,367	$	3,925	$	-	$	14,292	$	60,682	$	46,390	$	14,292

Schedule Of Intangible Assets


	2015						2014
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,149	$	(3,929)	$	220	$	4,306	$	(4,006)	$	300
Other amortizable intangibles		6,746		(2,303)		4,443		6,749		(1,556)		5,193
Non-amortized trademarks		7,025		-		7,025		7,025		-		7,025
	$	17,920	$	(6,232)	$	11,688	$	18,080	$	(5,562)	$	12,518

Schedule Of Warranty Activity


Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214
Expense accruals for warranties issued during the period		3,717
Less current period warranty claims paid		4,853
Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period		5,631
Less current period warranty claims paid		5,408
Balance at October 2, 2015	$	4,301

Changes in Accumulated OCI by Component, Net of Tax



	2015						2014						2013
	Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	10,253	$	-	$	10,253	$	18,424	$	-	$	18,424	$	23,789	$	-	$	23,789
Unamortized loss on pension plans		(8,492)		1,876		(6,616)		(6,981)		1,335		(5,646)		(5,008)		585		(4,423)
Accumulated other comprehensive income	$	1,761	$	1,876	$	3,637	$	11,443	$	1,335	$	12,778	$	18,781	$	585	$	19,366

Reclassifications Out Of Accumulated OCI


The reclassifications out of AOCI for the year ended October 2, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622	Cost of sales / Operating expense
Tax effects		(237)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		177	Other income and expense

Total reclassifications for the period	$	562

The reclassifications out of AOCI for the year ended October 3, 2014 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	341	Cost of sales / Operating expense
Tax effects		(130)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		135	Other income and expense

Total reclassifications for the period	$	346

Schedule Of The Changes In AOCI By Component, Net Of Tax



The changes in AOCI by component, net of tax, for the year ended October 2, 2015 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778
Other comprehensive income before reclassifications		(8,348)		(2,133)		(10,481)
Amounts reclassified from accumulated other comprehensive income		177		622		799
Tax effects		-		541		541
Balance at October 2, 2015	$	10,253	$	(6,616)	$	3,637


The changes in AOCI by component, net of tax, for the year ended October 3, 2014 were as follows:

	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		(5,500)		(2,314)		(7,814)
Amounts reclassified from accumulated other comprehensive income		135		341		476
Tax effects		-		750		750
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778

Schedule Of Basic And Diluted Earnings Per Share




	2015		2014		2013
Net income	$	10,616	$	9,123	$	19,327
Less: Undistributed earnings reallocated to non-vested shareholders		(191)		(304)		(792)
Dilutive earnings	$	10,425	$	8,819	$	18,535
Weighted average common shares – Basic:
Class A		8,515		8,420		8,305
Class B		1,212		1,212		1,212
Dilutive stock options and restricted stock units		-		3		6
Weighted average common shares - Dilutive		9,727		9,635		9,523
Net income per common share – Basic:
Class A	$	1.08	$	0.93	$	1.98
Class B	$	0.98	$	0.84	$	1.79
Net income per common share – Diluted:
Class A	$	1.06	$	0.90	$	1.95
Class B	$	1.06	$	0.90	$	1.95

Estimated Useful Life [Member]

Summary Of Signficant Accounting Policies [Line Items]

Schedule Of Property, Plant And Equipment



Property improvements				5-20 years
Buildings and improvements				20-40 years
Furniture, fixtures and equipment				3-10 years

Indebtedness (Tables)

12 Months Ended

Oct. 02, 2015

Indebtedness [Abstract]

Schedule of Debt



	October 2 2015		October 3 2014
Term loans	$	7,430	$	7,781
Revolvers		-		-
Other		-		10
Total debt		7,430		7,791
Less current portion of long term debt		368		360
Less short term debt		-		-
Total long-term debt	$	7,062	$	7,431

Schedule of Maturities of Long-term Debt


Fiscal Year
2016	$	368
2017		389
2018		410
2019		432
2020		455
Thereafter		5,376
Total	$	7,430

Derivative Instruments And Hedging Activities (Tables)

12 Months Ended

Oct. 02, 2015

Derivative Instruments And Hedging Activities [Abstract]

Schedule of Loss Reclassified from AOCI into Net Income



Loss reclassified from AOCI into:	2015		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)
Derivatives not designated as	recognized in Statement
hedging instruments	of Operations	2015		2014		2013

Foreign exchange forward contract	Other expense (income), net	$	-	$	-	$	13

Fair Value Measurements (Tables)

12 Months Ended

Oct. 02, 2015

Fair Value Measurements [Abstract]

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


The following table summarizes the Company's financial assets measured at fair value as of October 2, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,441	$	-	$	-	$	11,441

The following table summarizes the Company's financial assets measured at fair value as of October 3, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	10,933	$	-	$	-	$	10,933

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 Consolidated Statements of Operations for the years ended October 2, 2015, October 3, 2014 and September 27, 2013, was:


	Location of loss (income) recognized in Statement of Operations	2015		2014		2013

Rabbi trust assets	Other expense (income), net	$	638	$	(703)	$	(1,013)
Foreign currency forward contracts	Other expense (income), net		-		-		13

Schedule of Assets Measured on a Non-Recurring Basis

4FAIR VALUE MEASUREMENTS


The following table summarizes the Company's financial assets measured at fair value as of October 2, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,441	$	-	$	-	$	11,441

The following table summarizes the Company's financial assets measured at fair value as of October 3, 2014:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	10,933	$	-	$	-	$	10,933


The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended October 2, 2015, October 3, 2014 and September 27, 2013, was:


	Location of loss (income) recognized in Statement of Operations	2015		2014		2013

Rabbi trust assets	Other expense (income), net	$	638	$	(703)	$	(1,013)
Foreign currency forward contracts	Other expense (income), net		-		-		13



		Level 1		Level 2		Level 3		Losses incurred

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

No assets or liabilities were measured at fair value on a non-recurring basis in 2015.

Leases And Other Commitments (Tables)

12 Months Ended

Oct. 02, 2015

Leases And Other Commitments [Abstract]

Future Minimum Rental Commitments Under Non-Cancelable Operating Leases



Year	Related parties included in total		Total
2016	$	853	$	5,868
2017		170		4,468
2018				3,736
2019				3,535
2020				3,569
Thereafter				6,682

- Definition

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

+ References + Details

Income Taxes (Tables)

12 Months Ended

Oct. 02, 2015

Income Taxes [Abstract]

U.S. And Foreign Income Before Taxes



	2015		2014		2013
United States	$	11,886	$	11,592	$	19,885
Foreign		3,867		5,830		4,775
	$	15,753	$	17,422	$	24,660

Income Tax Expense



	2015		2014		2013
Current:
Federal	$	4,916	$	3,888	$	2,832
State		882		403		470
Foreign		1,469		1,886		1,437
Deferred		(2,130)		2,122		594
	$	5,137	$	8,299	$	5,333

Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities



	2015		2014
Deferred tax assets:
Inventories	$	2,495	$	1,809
Compensation		12,312		10,362
Tax credit carryforwards		4,888		3,462
Net operating loss carryforwards		6,360		7,333
Other		5,532		4,635
Total gross deferred tax assets		31,587		27,601
Less valuation allowance		9,786		8,734
Deferred tax assets		21,801		18,867
Deferred tax liabilities:
Goodwill and other intangibles		1,185		989
Depreciation and amortization		5,411		4,795
Foreign statutory reserves		520		503
Net deferred tax assets	$	14,685	$	12,580

Schedule of Net Deferred tax assets recorded in Consolidated Balance Sheet



	2015		2014
Current assets	$	10,649	$	8,360
Non-current assets		5,218		5,353
Non-current liabilities		1,182		1,133
Net deferred tax assets	$	14,685	$	12,580

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



	2015		2014		2013
Statutory U.S. federal income tax rate	35.0	%	35.0	%	35.0	%
Foreign rate differential	(2.4)		(0.5)		(4.1)
State income tax, net of federal benefit	2.4		4.4		4.5
Tax credit	(18.8)		(6.3)		(3.1)
Deferred tax asset valuation allowance	10.0		(4.3)		(11.5)
Unrecognized tax benefit	1.7		5.4		-
Goodwill impairment	0.0		10.4		-
Other	4.7		3.6		0.8
	32.6	%	47.7	%	21.6	%

Summary Of Operating Loss Carryforwards



	State		Foreign		Total
Year of expiration
2016-2020	$	1,357	$	2,263	$	3,620
2021-2025		3,232		3,298		6,530
2026-2030		30,149		-		30,149
2031-2035		1,693		-		1,693
Indefinite		-		7,150		7,150
Total	$	36,431	$	12,711	$	49,142

Summary Of Tax Credit Carryforwards



	State		Federal		Total
Year of expiration
2016-2020	$	1,408	$	-	$	1,408
2021-2025		1,851		-		1,851
2026-2030		1,058		-		1,058
2031-2035		478		-		478
Indefinite		-		93		93
Total	$	4,795	$	93	$	4,888

Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits



Balance at September 28, 2012	$	1,900
Settlement		(186)
Lapse of statute of limitations		(214)
Gross increases - tax positions in period		655
Balance at September 27, 2013	$	2,155
Settlement		-
Lapse of statute of limitations		(161)
Gross increases - tax positions in period		1,097
Balance at October 3, 2014	$	3,091
Settlement		(103)
Lapse of statute of limitations		(329)
Gross increases - tax positions in period		698
Balance at October 2, 2015	$	3,357

Summary of Income Tax Examinations

Jurisdiction	Fiscal Years
United States	2012-2015
Canada	2011-2015
France	2011-2015
Germany	2010-2015
Italy	2010-2015
Japan	2012-2015
Switzerland	2005-2015

Employee Benefits (Tables)

12 Months Ended

Oct. 02, 2015

Employee Benefits [Abstract]

Financial Position Of Non-Contributory Defined Benefit Plans



	2015		2014
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	25,301	$	22,051
Service cost		-		-
Interest cost		1,108		1,078
Actuarial loss		684		3,012
Benefits paid		(881)		(840)
Projected benefit obligation, end of year		26,212		25,301
Fair value of plan assets:
Fair value of plan assets, beginning of year		17,551		15,864
Actual (loss) gain on plan assets		(252)		1,795
Company contributions		602		732
Benefits paid		(881)		(840)
Fair value of plan assets, end of year		17,020		17,551
Funded status of the plans		(9,192)		(7,750)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		192		189
Non-current pension liabilities		9,000		7,561
Accumulated other comprehensive loss		(8,493)		(6,981)
Components of accumulated other comprehensive loss:
Net actuarial loss		(8,493)		(6,981)
Accumulated other comprehensive loss	$	(8,493)	$	(6,981)

Schedule of Net Periodic Benefit Cost



	2015		2014		2013
Interest cost	$	1,108	$	1,078	$	997
Expected return on plan assets		(1,197)		(1,097)		(977)
Amortization of unrecognized net actuarial loss		622		341		666
Net periodic pension cost		533		322		686
Other changes in benefit obligations recognized in other comprehensive income (loss), ("OCI"):
Net actuarial loss (gain)		1,511		1,974		(5,199)
Total recognized in net periodic pension cost and OCI	$	2,044	$	2,296	$	(4,513)

Estimated Benefit Payments



2016	$	1,025
2017		1,034
2018		1,083
2019		1,123
2020		1,178
Five years thereafter		6,368

Actuaral Assumptions Used To Determine The Projected Benefit Obligation



	Projected Benefit Obligation			Net Periodic Pension Cost
	2015	2014	2013	2015	2014	2013
Discount rate	4.35%	4.25%	5.00%	4.25%	5.00%	4.00%
Long-term rate of return	N/A	N/A	N/A	7.50%	7.50%	7.50%
Average salary increase rate	N/A	N/A	N/A	N/A	N/A	N/A

Pension Plans' Weighted Average Asset Allocations By Percent



	2015	2014
Equity securities	74%	74%
Fixed income securities	25%	24%
Other securities	1%	2%
	100%	100%

Pension Plan Assets Measured At Fair Value



		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	16,821	$	-	$	-	$	16,821
Money market funds		44		-		-		44
Group annuity contract		-		-		155		155
Total	$	16,865	$	-	$	155	$	17,020

The following table summarizes the Company’s pension plan assets measured at fair value as of October 3, 2014:



		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	17,299	$	-	$	-	$	17,299
Money market funds		36		-		-		36
Group annuity contract		-		-		216		216
Total	$	17,335	$	-	$	216	$	17,551

Summary Of Changes In Fair Value Of Level 3 Pension Plan Assets



	2015		2014
Level 3 assets, beginning of year	$	216	$	270
Purchases		3		7
Unrealized loss		(10)		(15)
Sales		(54)		(46)
Level 3 assets, end of year	$	155	$	216

Common Stock (Tables)

12 Months Ended

Oct. 02, 2015

Accumulated Other Comprehensive Income [Abstract]

Schedule Of Authorized And Outstanding Shares By Class


	2015	2014
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,770,612	8,769,426
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,212,382	1,212,382

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=27011957&loc=d3e177068-122764

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21553-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6403732&loc=d3e21300-112643

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.28,29)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 30
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29
-Article 5

+ Details

Stock-Based Compensation And Stock Ownership Plans (Tables)

12 Months Ended

Oct. 02, 2015

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 October 3, 2014	9,216		17.07
Exercised	(9,216)		17.07
Outstanding and exercisable at October 2, 2015	-		-	$	-	-

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 October 3, 2014	319,632		17.10
Non-vested stock grants	38,222		30.05
Non-vested stock forfeited	(25,364)		21.27
Restricted stock vested	(118,463)		12.57
Non-vested stock at October 2, 2015	214,027	$	21.43

Segments Of Business (Tables)

12 Months Ended

Oct. 02, 2015

Segments Of Business [Abstract]

Segments of Business



	2015		2014		2013
Net sales:
Marine Electronics:
Unaffiliated customers	$	262,184	$	249,344	$	247,474
Interunit transfers		334		217		270
Outdoor Equipment:
Unaffiliated customers		47,526		47,393		44,147
Interunit transfers		47		50		76
Watercraft:
Unaffiliated customers		48,805		49,349		50,745
Interunit transfers		156		143		113
Diving
Unaffiliated customers		71,414		78,779		83,532
Interunit transfers		711		780		1,004
Other / Corporate		560		545		563
Eliminations		(1,248)		(1,190)		(1,463)
Total	$	430,489	$	425,410	$	426,461
Operating profit (loss):
Marine Electronics	$	26,055	$	30,722	$	32,172
Outdoor Equipment		3,847		(3,726)		2,180
Watercraft		1,620		210		(2,116)
Diving		934		3,596		5,694
Other / Corporate		(14,603)		(14,111)		(12,339)
	$	17,853	$	16,691	$	25,591
Depreciation and amortization expense:
Marine Electronics	$	7,749	$	6,409	$	5,371
Outdoor Equipment		1,128		1,099		1,051
Watercraft		972		1,274		1,483
Diving		826		904		839
Other / Corporate		1,149		1,177		1,326
	$	11,824	$	10,863	$	10,070
Capital expenditures:
Marine Electronics	$	6,739	$	9,726	$	12,400
Outdoor Equipment		427		348		381
Watercraft		889		837		1,282
Diving		661		947		973
Other / Corporate		1,693		1,405		1,297
	$	10,409	$	13,263	$	16,333
Goodwill, net:
Marine Electronics	$	10,367	$	10,367
Outdoor Equipment		-		-
Watercraft		-		-
Diving		3,925		4,049
	$	14,292	$	14,416
Total assets (end of period):
Marine Electronics	$	125,113	$	111,411
Outdoor Equipment		33,663		32,033
Watercraft		20,898		20,367
Diving		62,589		64,933
Other / Corporate		56,941		59,882
	$	299,204	$	288,626

Schedule Of Operations By Geographic Area


	2015		2014		2013
Net sales:
United States:
Unaffiliated customers	$	350,340	$	337,603	$	327,606
Interunit transfers		17,872		16,186		19,881
Europe:
Unaffiliated customers		35,547		40,659		46,740
Interunit transfers		9,371		12,349		12,018
Canada:
Unaffiliated customers		28,155		27,715		29,656
Interunit transfers		11		11		4
Other:
Unaffiliated customers		16,447		19,433		22,459
Interunit transfers		82		186		664
Eliminations		(27,336)		(28,732)		(32,567)
	$	430,489	$	425,410	$	426,461
Total assets:
United States	$	210,060	$	190,069
Europe		59,740		65,116
Canada and other		29,404		33,441
	$	299,204	$	288,626
Long-term assets (1):
United States	$	79,045	$	79,585
Europe		5,162		5,669
Canada and other		409		469
	$	84,616	$	85,723

(1)

Long term assets consist of net property, plant and equipment, net intangible assets, goodwill and other assets excluding deferred income taxes.

Valuation And Qualifying Accounts (Tables)

12 Months Ended

Oct. 02, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule Of Valuation And Qualifying Accounts


	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year ended October 2, 2015
Allowance for doubtful accounts	$	2,665	$	292	$	628	$	2,329
Reserves for inventory valuation		3,950		2,123		1,194		4,879
Valuation of deferred tax assets		8,734		2,602		1,550		9,786
Reserves for sales returns		1,428		3,139		2,622		1,945
Year ended October 3, 2014
Allowance for doubtful accounts	$	3,759	$	288	$	1,382	$	2,665
Reserves for inventory valuation		4,015		1,043		1,108		3,950
Valuation of deferred tax assets		9,479		668		1,413		8,734
Reserves for sales returns		1,129		2,553		2,254		1,428
Year ended September 27, 2013
Allowance for doubtful accounts	$	4,172	$	769	$	1,182	$	3,759
Reserves for inventory valuation		5,679		1,269		2,933		4,015
Valuation of deferred tax assets		13,299		1,262		5,082		9,479
Reserves for sales returns		1,367		1,857		2,095		1,129

Quarterly Financial Summary (Tables)

12 Months Ended

Oct. 02, 2015

Quarterly Financial Summary [Abstract]

Schedule Of Quarterly Operating Results


	First Quarter				Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2015		2014		2015		2014		2015		2014		2015		2014

Net sales	$	70,822	$	79,100	$	133,111	$	124,273	$	140,883	$	137,133	$	85,673	$	84,904
Gross profit		27,334		29,929		51,936		48,846		58,752		55,819		33,711		34,019
Operating profit (loss)		(7,331)		(2,908)		7,623		11,546		16,421		9,332		1,140		(1,279)
Income (loss) before income taxes		(6,924)		(2,920)		6,820		11,214		16,101		10,105		(244)		(977)
Income tax expense (benefit)		(2,730)		(727)		3,174		3,810		6,104		5,407		(1,411)		(191)
Net income (loss)	$	(4,194)	$	(2,193)	$	3,646	$	7,404	$	9,997	$	4,698	$	1,167	$	(786)
Net income (loss) per common share - Basic:
Class A	$	(0.42)	$	(0.22)	$	0.37	$	0.75	$	1.01	$	0.48	$	0.12	$	(0.08)
Class B	$	(0.42)	$	(0.22)	$	0.34	$	0.68	$	0.92	$	0.43	$	0.11	$	(0.07)
Net income (loss) per common share - Diluted:
Class A	$	(0.42)	$	(0.22)	$	0.36	$	0.74	$	1.00	$	0.47	$	0.12	$	(0.08)
Class B	$	(0.42)	$	(0.22)	$	0.36	$	0.74	$	1.00	$	0.47	$	0.12	$	(0.08)

Summary Of Significant Accounting Policies (Other Intangible Assets) (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 27, 2014	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Amortization of Patents and Other Intangible Assets		$ 856,000	$ 765,000	$ 650,000
Amortization of Patents and Other Intangible Assets, 2016		836,000
Amortization of Patents and Other Intangible Assets, 2017		502,000
Amortization of Patents and Other Intangible Assets, 2018		458,000
Amortization of Patents and Other Intangible Assets, 2019		458,000
Amortization of Patents and Other Intangible Assets, 2020		395,000
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		0	0
Impairment of Intangible Assets		2,000,000
Indefinite-lived Intangible Assets, Fair Value		3,400,000	2,000,000
Goodwill and Intangible Asset Impairment			$ 8,475,000
Trade Names [Member]
Indefinite-Lived Intangible Assets		5,400,000
Jetboil Inc [Member]
Impairment of Intangible Assets	$ 2,000,000
Indefinite-lived Intangible Assets, Fair Value		3,400,000
Goodwill and Intangible Asset Impairment		$ 2,000,000
Jetboil Inc [Member] \| Trade Names [Member]
Indefinite-Lived Intangible Assets				$ 5,400,000
Minimum [Member]
Useful Life		4 years
Maximum [Member]
Useful Life		15 years

Summary Of Significant Accounting Policies (Earnings Per Share ("EPS")) (Narrative) (Details) - shares	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of Class 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
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	214,027	319,632	386,409

Summary Of Significant Accounting Policies (Foreign Operations And Related Derivative Financial Instruments) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Foreign Currencies [Line Items]
Currency gains from transactions		$ 427
Currency losses from transactions	$ 1,196		$ 916
Percent Of Revenues In Foreign Currency	18.00%
Euro [Member]
Foreign Currencies [Line Items]
Percent Of Revenues In Foreign Currency	8.00%
Other Foreign Currencies [Member]
Foreign Currencies [Line Items]
Percent Of Revenues In Foreign Currency	4.00%
Canadian Dollars [Member]
Foreign Currencies [Line Items]
Percent Of Revenues In Foreign Currency	6.00%

Summary Of Significant Accounting Policies (Advertising & Promotions) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Summary Of Significant Accounting Policies [Abstract]
Advertising and Promotions Expense	$ 24,460	$ 22,135	$ 22,902
Capitalized Advertising Costs	$ 1,049	$ 1,156

Summary Of Significant Accounting Policies (Shipping And Handling Costs) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Summary Of Significant Accounting Policies [Abstract]
Shipping and Handling Costs	$ 10,838	$ 10,675	$ 10,436

Summary Of Significant Accounting Policies (Research And Development) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Finite-Lived Intangible Assets [Line Items]
Gross Amount Capitalized Related to Software Development	$ 26,487	$ 23,350
Accumulated Amortization	11,858	9,324
Amortization Expense Related to Capitalized Software	$ 2,535	$ 2,045	$ 1,268
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected Life	4 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected Life	15 years
Computer Software, Intangible Asset [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected Life	3 years
Computer Software, Intangible Asset [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected Life	7 years

Summary Of Significant Accounting Policies (Schedule Of Inventories) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Summary Of Significant Accounting Policies [Abstract]
Raw materials	$ 34,711	$ 27,295
Work in process	24	72
Finished goods	45,184	38,974
Total Inventories	$ 79,919	$ 66,341

Summary Of Significant Accounting Policies (Schedule Of Property, Plant And Equipment Useful Life) (Details)	12 Months Ended
	Oct. 02, 2015
Property Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Property Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings And Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings And Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Furnitures, Fixtures And Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furnitures, Fixtures And Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Summary Of Significant Accounting Policies (Schedule Of Property, Plant And Equipment) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 162,189	$ 154,768
Less accumulated depreciation	116,902	108,668
Property, Plant and Equipment, Net, Total	45,287	46,100
Property Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	588	633
Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	21,127	20,956
Furnitures, Fixtures And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 140,474	$ 133,179

Summary Of Significant Accounting Policies (Schedule Of Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Goodwill [Line Items]
Goodwill, balance at beginning of period	$ 14,416	$ 21,053
Impairment	0	(6,475)	$ 0
Amount attributable to movements in foreign currency rates	(124)	(162)
Goodwill, Balance at end of period	14,292	14,416	21,053
Gross Goodwill	60,682	60,806	60,968
Accumulated Impairment	(46,390)	(46,390)	(39,915)
Marine Electronics [Member]
Goodwill [Line Items]
Goodwill, balance at beginning of period	10,367	10,367
Impairment
Amount attributable to movements in foreign currency rates
Goodwill, Balance at end of period	10,367	10,367	10,367
Diving [Member]
Goodwill [Line Items]
Goodwill, balance at beginning of period	4,049	4,211
Amount attributable to movements in foreign currency rates	(124)	(162)
Goodwill, Balance at end of period	$ 3,925	4,049	4,211
Outdoor Equipment [Member]
Goodwill [Line Items]
Goodwill, balance at beginning of period		6,475
Impairment		$ (6,475)
Goodwill, Balance at end of period			$ 6,475

Summary Of Significant Accounting Policies (Schedule Of Intangible Assets) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (6,232)	$ (5,562)
Non-amortized trademarks	7,025	7,025
Gross Intangible	17,920	18,080
Intangible Assets, Net (Excluding Goodwill), Total	11,688	12,518
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Intangible, Amortized other intangible assets	4,149	4,306
Accumulated Amortization	(3,929)	(4,006)
Net	220	300
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Intangible, Amortized other intangible assets	6,746	6,749
Accumulated Amortization	(2,303)	(1,556)
Net	$ 4,443	$ 5,193

Summary Of Significant Accounting Policies (Schedule Of Warranties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Summary Of Significant Accounting Policies [Abstract]
Product Warranty Accrual, Balance at beginning of period	$ 4,078	$ 5,214	$ 4,751
Expense accruals for warranties issued during the period	5,631	3,717	2,901
Less current period warranty claims paid	5,408	4,853	2,438
Product Warranty Accrual, Balance at end of period	$ 4,301	$ 4,078	$ 5,214

Summary Of Significant Accounting Policies (Schedule Of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Summary Of Significant Accounting Policies [Abstract]
Foreign currency translation adjustment, Pre-Tax Amount	$ 10,253	$ 18,424	$ 23,789
Foreign currency translation adjustment, Net of Tax Amount	10,253	18,424	23,789
Unamortized loss on pension plans, Pre-Tax Amount	(8,492)	(6,981)	(5,008)
Unamortized loss on pension plans, Tax Effect	1,876	1,335	585
Unamortized loss on pension plans, Net of Tax Amount	(6,616)	(5,646)	(4,423)
Accumulated Other Comprehensive income, Pre-Tax Amount	1,761	11,443	18,781
Accumulated Other Comprehensive income, Tax Effect	1,876	1,335	585
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total	$ 3,637	$ 12,778	$ 19,366

- 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

Summary Of Significant Accounting Policies (Reclassifications Out of Accumulated OCI) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Jan. 02, 2015	Oct. 03, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income and expense									$ (1,299)	$ 1,434	$ 263
Income tax expense (benefit)	$ (1,411)	$ 6,104	$ 3,174	$ (2,730)	$ (191)	$ 5,407	$ 3,810	$ (727)	5,137	8,299	5,333
Net income (loss)	$ 1,167	$ 9,997	$ 3,646	$ (4,194)	$ (786)	$ 4,698	$ 7,404	$ (2,193)	10,616	9,123	$ 19,327
Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income (loss)									562	346
Unamortized Loss On Defined Benefit Pension Plans [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales / Operating Expense									622	341
Income tax expense (benefit)									(237)	(130)
Foreign Currency Translation Adjustment [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income and expense									$ 177	$ 135

- Definition

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

+ References + Details

Summary Of Significant Accounting Policies (Changes in Accumulated OCI By Component) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 12,778	$ 19,366
Other comprehensive income before reclassifications	(10,481)	(7,814)
Amounts reclassified from accumulated other comprehensive income	799	476
Tax effects	541	750
Ending balance	3,637	12,778
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	18,424	23,789
Other comprehensive income before reclassifications	(8,348)	(5,500)
Amounts reclassified from accumulated other comprehensive income	177	135
Ending balance	10,253	18,424
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(5,646)	(4,423)
Other comprehensive income before reclassifications	(2,133)	(2,314)
Amounts reclassified from accumulated other comprehensive income	622	341
Tax effects	541	750
Ending balance	$ (6,616)	$ (5,646)

- Definition

+ References + Details

Summary Of Significant Accounting Policies (Schedule Of Basic And Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Jan. 02, 2015	Oct. 03, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Net income	$ 1,167	$ 9,997	$ 3,646	$ (4,194)	$ (786)	$ 4,698	$ 7,404	$ (2,193)	$ 10,616	$ 9,123	$ 19,327
Less: Undistributed earnings reallocated to non-vested shareholders									(191)	(304)	(792)
Dilutive earnings									$ 10,425	$ 8,819	$ 18,535
Dilutive stock options and restricted stock units										3	6
Weighted average common shares - Dilutive									9,727	9,635	9,523
Class A [Member]
Weighted average common shares - Basic									8,515	8,420	8,305
Net (loss) income per common share - Basic	$ 0.12	$ 1.01	$ 0.37	$ (0.42)	$ (0.08)	$ 0.48	$ 0.75	$ (0.22)	$ 1.08	$ 0.93	$ 1.98
Net income per common Class A and B share - Diluted	0.12	1.00	0.36	(0.42)	(0.08)	0.47	0.74	(0.22)	$ 1.06	$ 0.90	$ 1.95
Class B [Member]
Weighted average common shares - Basic									1,212	1,212	1,212
Net (loss) income per common share - Basic	0.11	0.92	0.34	(0.42)	(0.07)	0.43	0.68	(0.22)	$ 0.98	$ 0.84	$ 1.79
Net income per common Class A and B share - Diluted	$ 0.12	$ 1.00	$ 0.36	$ (0.42)	$ (0.08)	$ 0.47	$ 0.74	$ (0.22)	$ 1.06	$ 0.90	$ 1.95

Indebtedness (Narrative) (Details) - USD ($)		12 Months Ended
Indebtedness (Narrative) (Details) - USD ($)	Nov. 27, 2015	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Line of Credit Facility [Line Items]
Weighted Average Borrowing Rate for Short-Term Debt		1.40%	1.40%	2.50%
Interest Paid		$ 754,000	$ 672,000	$ 915,000
Subsequent Event [Member]
Line of Credit Facility [Line Items]
Voting power of shares closely held, percent	77.00%
Class A [Member] \| Subsequent Event [Member]
Line of Credit Facility [Line Items]
Number of closely held shares	3,831,731
Outstanding shares closely held, percent	44.00%
Class B [Member] \| Subsequent Event [Member]
Line of Credit Facility [Line Items]
Number of closely held shares	1,211,196
Outstanding shares closely held, percent	100.00%
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Annual Seasonal Pay Down Duration		June 30th through October 31st of each year under the agreement
Long-term Line of Credit		$ 0	$ 0
Initiation Date		Sep. 16, 2013
Expiration Date		Sep. 16, 2018
Interest Rate at Period End		1.40%	1.40%
Line of Credit Facility, Dividend Restrictions		The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year
Line of Credit Facility, Asset Restrictions		Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company's consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company's consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition
Line of Credit Facility, Covenant Terms		The Revolving Credit Agreement restricts the Company's ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants
Line of Credit Facility, Collateral		The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company's domestic subsidiaries
Line of Credit Facility, Interest Rate Description		The interest rate on the Revolver is based on LIBOR plus an applicable margin. The applicable margin resets each quarter and ranges from 1.25% to 2.00% and is dependent on the Company's leverage ratio for the trailing twelve month period
Revolving Credit Facility [Member] \| Revolvers Borrowing Capacity Standard [Member]
Line of Credit Facility [Line Items]
Maximum Borrowing Capacity		$ 90,000,000
Revolving Credit Facility [Member] \| Revolvers Borrowing Capacity Seasonal [Member]
Line of Credit Facility [Line Items]
Maximum Borrowing Capacity		$ 60,000,000
Term Loans [Member]
Line of Credit Facility [Line Items]
Debt maturity date		Sep. 29, 2029
Interest Rate in Effect		5.25%	5.25%
Pre Payment Penalty Percent		4.00%
Annual Decrease Of Pre Payment Penalty		1.00%
Financial Standby Letter of Credit [Member]
Line of Credit Facility [Line Items]
Letters of Credit Outstanding		$ 684,000	$ 691,000

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Indebtedness [Abstract]
Term Loans	$ 7,430	$ 7,781
Other		10
Total Debt	7,430	7,791
Less current portion of long term debt	368	360
Total long-term debt	$ 7,062	$ 7,431

Indebtedness (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Oct. 02, 2015 USD ($)
Indebtedness [Abstract]
2016	$ 368
2017	389
2018	410
2019	432
2020	455
Thereafter	5,376
Total Long Term Debt	$ 7,430

Derivative Instruments And Hedging Activities (Narrative) (Details)	12 Months Ended
	Oct. 02, 2015 item contract	Oct. 03, 2014 item contract
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	18.00%
Derivative, Number of Instruments Held \| contract	0	0
Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Number of Instruments Held \| item	0	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	4.00%
Canadian Dollars [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	6.00%

Derivative Instruments And Hedging Activities (Schedule of Loss Reclassified from AOCI into Net Income) (Details) $ in Thousands	12 Months Ended
	Sep. 27, 2013 USD ($)
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) $ in Thousands	12 Months Ended
	Sep. 27, 2013 USD ($)
Foreign Exchange Forward [Member] \| Other Expense (Income) [Member]
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, (gain) loss	$ 13

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 27, 2014	Oct. 02, 2015	Oct. 03, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and other intangible assets impairment			$ 8,475
Impairment of Intangible Assets		$ 2,000
Indefinite-lived Intangible Assets, Fair Value		$ 3,400	$ 2,000
Outdoor Equipment [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and other intangible assets impairment	$ 6,475

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 11,441	$ 10,933
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 11,441	$ 10,933

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	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and Intangible Asset Impairment		$ 8,475
Rabbi trust assets (Assets) [Member] \| Other Expense (Income) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss	$ 638	$ (703)	$ (1,013)
Foreign currency forward contracts [Member] \| Other Expense (Income) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss			$ 13

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Tradename	$ 3,400	$ 2,000
Goodwill and Intangible Asset Impairment		8,475
Trade name, losses incurred	$ 2,000
Goodwill [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and Intangible Asset Impairment		6,475
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Tradename		$ 3,400

Leases And Other Commitments (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Operating Leased Assets [Line Items]
Rental expense	$ 6,933	$ 8,360	$ 8,627
Related Parties [Member]
Operating Leased Assets [Line Items]
Rental expense	$ 873	$ 970	$ 1,127

Leases And Other Commitments (Future Minimum Rental Commitments Under Non-Cancelable Operating Leases) (Details) $ in Thousands	Oct. 02, 2015 USD ($)
Operating Leased Assets [Line Items]
2016	$ 5,868
2017	4,468
2018	3,736
2019	3,535
2020	3,569
Thereafter	6,682
Related Parties [Member]
Operating Leased Assets [Line Items]
2016	853
2017	$ 170

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013	Sep. 28, 2012
Income Tax [Line Items]
Deferred tax assets, valuation allowance	$ 9,786	$ 8,734
Taxes paid	2,269	6,581	$ 2,399
Accrued interest on income taxes	787	778
Interest included in income tax expense	148	186	(21)
Net undistributed earnings of foreign subsidiaries	104,481
Cash and cash equivalents	69,159	$ 70,793	$ 55,694	$ 58,904
Foreign [Member]
Income Tax [Line Items]
Cash and cash equivalents	$ 55,492

Income Taxes (U.S. And Foreign Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Jan. 02, 2015	Oct. 03, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Income Taxes [Abstract]
United States									$ 11,886	$ 11,592	$ 19,885
Foreign									3,867	5,830	4,775
Profit before income taxes	$ (244)	$ 16,101	$ 6,820	$ (6,924)	$ (977)	$ 10,105	$ 11,214	$ (2,920)	$ 15,753	$ 17,422	$ 24,660

Income Taxes (Income Tax Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Jan. 02, 2015	Oct. 03, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Income Taxes [Abstract]
Federal									$ 4,916	$ 3,888	$ 2,832
State									882	403	470
Foreign									1,469	1,886	1,437
Deferred									(2,130)	2,122	594
Income tax expense, Total	$ (1,411)	$ 6,104	$ 3,174	$ (2,730)	$ (191)	$ 5,407	$ 3,810	$ (727)	$ 5,137	$ 8,299	$ 5,333

Income Taxes (Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Income Taxes [Abstract]
Inventories	$ 2,495	$ 1,809
Compensation	12,312	10,362
Tax credit carryforwards	4,888	3,462
Net operating loss carryforwards	6,360	7,333
Other	5,532	4,635
Total gross deferred tax assets	31,587	27,601
Less valuation allowance	9,786	8,734
Deferred tax assets	21,801	18,867
Goodwill and other intangibles	1,185	989
Depreciation and amortization	5,411	4,795
Foreign statutory reserves	520	503
Net deferred tax assets	$ 14,685	$ 12,580

Income Taxes (Schedule Of Location Of Net Deferred Tax Assets In Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014
Income Taxes [Abstract]
Current assets	$ 10,649	$ 8,360
Non-current assets	5,218	5,353
Non-current liabilities	1,182	1,133
Net deferred tax assets	$ 14,685	$ 12,580

Income Taxes (Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate) (Details)	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Income Taxes [Abstract]
Statutory U.S. federal income tax rate	35.00%	35.00%	35.00%
Foreign rate differential	(2.40%)	(0.50%)	(4.10%)
State income tax, net of federal benefit	2.40%	4.40%	4.50%
Tax credit	18.80%	6.30%	3.10%
Deferred tax asset valuation allowance	10.00%	(4.30%)	(11.50%)
Unrecognized tax benefit	1.70%	5.40%
Goodwill impairment	0.00%	10.40%
Other	4.70%	3.60%	0.80%
Effective income tax rate, continuing operations, Total	32.60%	47.70%	21.60%

Income Taxes (Summary Of Operating Loss Carryforwards) (Details) $ in Thousands	12 Months Ended
	Oct. 02, 2015 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 49,142
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	36,431
Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	12,711
2016-2020 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	3,620
2016-2020 [Member] \| State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	1,357
2016-2020 [Member] \| Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 2,263
2016-2020 [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2016
2016-2020 [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2020
2021-2025 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 6,530
2021-2025 [Member] \| State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	3,232
2021-2025 [Member] \| Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 3,298
2021-2025 [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2021
2021-2025 [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2025
2026-2030 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 30,149
2026-2030 [Member] \| State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 30,149
2026-2030 [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2026
2026-2030 [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2030
2031-2035 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 1,693
2031-2035 [Member] \| State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 1,693
2031-2035 [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2031
2031-2035 [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration	Dec. 31, 2035
Indefinite [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 7,150
Indefinite [Member] \| Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 7,150

Income Taxes (Summary Of Tax Credit Carryforwards (Details) $ in Thousands	12 Months Ended
	Oct. 02, 2015 USD ($)
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 4,888
2016-2020 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,408
2021-2025 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,851
2026-2030 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,058
2031-2035 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	478
Indefinite [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	93
State [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	4,795
State [Member] \| 2016-2020 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,408
State [Member] \| 2021-2025 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,851
State [Member] \| 2026-2030 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,058
State [Member] \| 2031-2035 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	478
Federal [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	93
Federal [Member] \| Indefinite [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 93
Minimum [Member] \| 2016-2020 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2016
Minimum [Member] \| 2021-2025 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2021
Minimum [Member] \| 2026-2030 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2026
Minimum [Member] \| 2031-2035 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2031
Maximum [Member] \| 2016-2020 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2020
Maximum [Member] \| 2021-2025 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2025
Maximum [Member] \| 2026-2030 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2030
Maximum [Member] \| 2031-2035 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Expiration date	Dec. 31, 2035

Income Taxes (Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Income Taxes [Abstract]
Balance at beginning of year	$ 3,091	$ 2,155	$ 1,900
Settlement	(103)		(186)
Lapse of statute of limitations	(329)	(161)	(214)
Gross increases - tax positions in period	698	1,097	655
Balance at end of year	$ 3,357	$ 3,091	$ 2,155

Income Taxes (Summary of Income Tax Examinations) (Details)	12 Months Ended
	Oct. 02, 2015
United States [Member] \| Minimum [Member]
Tax years remaining subject to examination	2012
United States [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015
Canada [Member] \| Minimum [Member]
Tax years remaining subject to examination	2011
Canada [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015
France [Member] \| Minimum [Member]
Tax years remaining subject to examination	2011
France [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015
Germany [Member] \| Minimum [Member]
Tax years remaining subject to examination	2010
Germany [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015
Italy [Member] \| Minimum [Member]
Tax years remaining subject to examination	2010
Italy [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015
Japan [Member] \| Minimum [Member]
Tax years remaining subject to examination	2012
Japan [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015
Switzerland [Member] \| Minimum [Member]
Tax years remaining subject to examination	2005
Switzerland [Member] \| Maximum [Member]
Tax years remaining subject to examination	2015

Employee Benefits (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Defined Benefit Plan Disclosure [Line Items]
Amount of Unrecognized Loss Amortization Expected to be Recognized	$ 506
Aggregate Accumulated Benefit Obligation, Plans With Benefit Obligations in Excess of Plan Assets	26,212	$ 25,301
Aggregate Fair Falue of Plan Assets, Plans With Benefit Obligations in Excess of Plan Assets	17,020	17,551
Anticipated Contributions to Defined Benefit Plans Through Next Year	476
Actuarial Loss Due to Impact of the Change in Discount Rates	$ 390	2,640
Actuarial Gain Due To Impact Of Change In Discount Rate			$ 3,500
Actuarial Target Rate of Return	7.50%
Target Return Above the Rate of Inflation	4.00%
Deferred Compensation Liability	$ 11,445	10,938
Expense Attributable to the Defined Contribution Programs	$ 1,093	$ 1,061	$ 931
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Equity Securities as a Component of the Mutual Fund	70.00%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment Horizon Over Which the Investment Objectives Are Expected to be Met	5 years
Percentage of Equity Securities as a Component of the Mutual Fund	75.00%

Employee Benefits (Financial Position Of Non-Contributory Defined Benefit Plans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Employee Benefits [Abstract]
Projected benefit obligation, beginning of year	$ 25,301	$ 22,051
Interest cost	1,108	1,078	$ 997
Actuarial loss	684	3,012
Benefits paid	(881)	(840)
Projected benefit obligation, end of year	26,212	25,301	22,051
Fair value of plan assets, beginning of year	17,551	15,864
Actual (loss) gain on plan assets	(252)	1,795
Company contributions	602	732
Fair value of plan assets, end of year	17,020	17,551	$ 15,864
Funded status of the plans	(9,192)	(7,750)
Current pension liabilities	192	189
Non-current pension liabilities	9,000	7,561
Net actuarial loss	(8,493)	(6,981)
Accumulated other comprehensive loss	$ (8,493)	$ (6,981)

Employee Benefits (Net Periodic Benefit Cost For The Non-Contributory Defined Benefit Pension Plans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Employee Benefits [Abstract]
Interest cost	$ 1,108	$ 1,078	$ 997
Less expected return on plan assets	(1,197)	(1,097)	(977)
Amortization of unrecognized net actuarial loss	622	341	666
Net periodic pension cost	533	322	686
Net actuarial loss (gain)	1,511	1,974	(5,199)
Total recognized in net periodic pension cost and OCI	$ 2,044	$ 2,296	$ (4,513)

Employee Benefits (Estimated Benefit Payments) (Details) $ in Thousands	Oct. 02, 2015 USD ($)
Employee Benefits [Abstract]
2016	$ 1,025
2017	1,034
2018	1,083
2019	1,123
2020	1,178
Five years thereafter	$ 6,368

Employee Benefits (Actuarial Assumptions Used To Determine The Projected Benefit Obligation) (Details)	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Employee Benefits [Abstract]
Discount rate, Projected Benefit Obligation	4.35%	4.25%	5.00%
Long-term rate of return, Projected Benefit Obligation
Average salary increase rate, Projected Benefit Obligation
Discount rate, Net Periodic Pension Cost	4.25%	5.00%	4.00%
Long-term rate of return, Net Periodic Pension Cost	7.50%	7.50%	7.50%
Average salary increase rate, Net Periodic Pension Cost

Employee Benefits (Pension Plans' Weighted Average Asset Allocations By Percent) (Details)	Oct. 02, 2015	Oct. 03, 2014
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	100.00%	100.00%
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	74.00%	74.00%
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	25.00%	24.00%
Other Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	1.00%	2.00%

Employee Benefits (Pension Plan Assets Measured At Fair Value) (Details) - USD ($) $ in Thousands	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	$ 17,020	$ 17,551	$ 15,864
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	16,865	17,335
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	155	216	$ 270
Mutual Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	16,821	17,299
Mutual Fund [Member] \| Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	16,821	17,299
Money Market Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	44	36
Money Market Funds [Member] \| Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	44	36
Group Annuity Contract [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	155	216
Group Annuity Contract [Member] \| Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	$ 155	$ 216

Employee Benefits (Summary Of Changes In Fair Vale of Level 3 Pension Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets, beginning of year	$ 17,551	$ 15,864
Fair value of plan assets, end of year	17,020	17,551
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets, beginning of year	216	270
Defined Benefit Plan, Purchases	3	7
Defined Benefit Plan, Unrealized loss	(10)	(15)
Defined Benefit Plan, Sales	(54)	(46)
Fair value of plan assets, end of year	$ 155	$ 216

Preferred Stock (Details) - shares	Oct. 02, 2015	Oct. 03, 2014
Accumulated Other Comprehensive Income [Abstract]
Shares Authorized	1,000,000	1,000,000
Shares Issued	0	0
Shares Outstanding	0	0

Common Stock (Narrative) (Details)	12 Months Ended
Common Stock (Narrative) (Details)	Oct. 02, 2015 item / shares shares	Oct. 03, 2014 shares
Class of Stock [Line Items]
Percentage of Class Dividends on Class A Common Stock Relative to Class B Common Stock	110.00%
Ratio of Class B Common Stock Convertible to Class A Common Stock \| shares	1
Shares converted \| shares	0	38
Class A [Member]
Class of Stock [Line Items]
Percentage of Members of the Board Elected by Class of Stock	25.00%
Vote Per Share Owned by Class of Stock \| item / shares	1
Class B [Member]
Class of Stock [Line Items]
Percentage of Members of the Board Elected by Class of Stock	75.00%
Vote Per Share Owned by Class of Stock \| item / shares	10

Common Stock (Schedule Of Authorized And Outstanding Shares By Class) (Details) - $ / shares	Oct. 02, 2015	Oct. 03, 2014
Class A [Member]
Class of Stock [Line Items]
Par Value	$ 0.05	$ 0.05
Authorized	20,000,000	20,000,000
Outstanding	8,770,612	8,769,426
Class B [Member]
Class of Stock [Line Items]
Par Value	$ 0.05	$ 0.05
Authorized	3,000,000	3,000,000
Outstanding	1,212,382	1,212,382

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Tendered for Tax Withholding on Vesting of Restricted Shares	30,353	24,719
Employee Stock Purchase Plan Expense	$ 33	$ 57	$ 41
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Purchase Date	85.00%
Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	685,138
Employee Stock Purchase Plan Shares Issued	8,062	15,969	9,562
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options Granted During Period	0	0	0
Cash Received from Stock Option Exercises	$ 118	$ 78	$ 86
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award	P10Y
Tax Benefit on Stock Based Compensation Expense	$ 482	493	572
Aggregated Intrinsic Value Of Shares Received Option Excercise	$ 221	$ 96	171
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-Stock Option Equity Grants	38,222	47,934
Non-Vested Stock Grants, Weighted Average Grant Price	$ 30.05	$ 27.70
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 1,287	$ 1,523	1,400
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	1,431
Fair Value Of Vested Restricted Stock	3,294	3,123	3,607
Tax Benefit on Stock Based Compensation Expense	$ 598	$ 641	$ 532
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Stock Option Equity Grants	7,336	10,792	6,600
Non-Vested Stock Grants, Weighted Average Grant Price	$ 33.40	$ 22.71	$ 22.73
Stock-Based Compensation Expense Related to Non-Vested Stock, Net of Forfeitures	$ 286	$ 165	$ 88
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 102

Stock-Based Compensation And Stock Ownership Plans (Schedule of Stock Option Activity) (Details) - Stock Options [Member] - $ / shares	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options Outstanding and Exercisable, Beginning Balance	9,216	15,066
Number of Stock Options Exercised	(9,216)	(3,900)
Number of Stock Options Cancelled		(1,950)
Number of Stock Options Outstanding and Exercisable, Ending Balance		9,216
Weighted Average Exercise Price for Stock Options Outstanding and Exercisable, Beginning Balance	$ 17.07	$ 18.16
Weighted Average Exercise Price for Stock Options Exercised	$ 17.07	19.88
Weighted Average Exercise Price for Stock Options Cancelled		19.88
Weighted Average Exercise Price for Stock Options Outstanding and Exercisable, Ending Balance		$ 17.07

Stock-Based Compensation And Stock Ownership Plans (Schedule of Non-Vested Stock Activity) (Details) - Non-vested Stock [Member] - $ / shares	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Vested Stock, Beginning Balance	319,632	386,409
Non-Vested Stock Grants	38,222	47,934
Non-Vested Stock Forfeited	(25,364)
Restricted Stock Vested	(118,463)	(114,711)
Non-Vested Stock, Ending Balance	214,027	319,632
Non-Vested Stock, Weighted Average Grant Date Fair Value, Beginning Balance	$ 17.10	$ 13.78
Non-Vested Stock Grants, Weighted Average Grant Price	30.05	27.70
Non-Vested Stock Forfeited, Weighted Averge Grant Price	21.27
Restricted Stock Vested, Weighted Average Grant Date Fair Value, Vested	12.57	10.32
Non-Vested Stock, Weighted Average Grant Date Fair Value, Ending Balance	$ 21.43	$ 17.10

Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Related Party Transactions [Abstract]
Costs Associated with Related Party Transactions	$ 1,112	$ 1,246	$ 1,434

Segments of Business (Schedule Of Operations By Business Segment) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Jan. 02, 2015	Oct. 03, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Segment Reporting Information [Line Items]
Net sales	$ 85,673	$ 140,883	$ 133,111	$ 70,822	$ 84,904	$ 137,133	$ 124,273	$ 79,100	$ 430,489	$ 425,410	$ 426,461
Operating profit (loss)	1,140	$ 16,421	$ 7,623	$ (7,331)	(1,279)	$ 9,332	$ 11,546	$ (2,908)	17,853	16,691	25,591
Depreciation and amortization expense									11,824	10,863	10,070
Capital expenditures									10,409	13,263	16,333
Goodwil, net	14,292				14,416				14,292	14,416	21,053
Total assets	299,204				288,626				299,204	288,626
Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales									262,184	249,344	247,474
Operating profit (loss)									26,055	30,722	32,172
Depreciation and amortization expense									7,749	6,409	5,371
Capital expenditures									6,739	9,726	12,400
Goodwil, net	10,367				10,367				10,367	10,367	10,367
Total assets	125,113				111,411				125,113	111,411
Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales									47,526	47,393	44,147
Operating profit (loss)									3,847	(3,726)	2,180
Depreciation and amortization expense									1,128	1,099	1,051
Capital expenditures									427	348	381
Goodwil, net											6,475
Total assets	33,663				32,033				33,663	32,033
Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales									48,805	49,349	50,745
Operating profit (loss)									1,620	210	(2,116)
Depreciation and amortization expense									972	1,274	1,483
Capital expenditures									889	837	1,282
Total assets	20,898				20,367				20,898	20,367
Diving [Member]
Segment Reporting Information [Line Items]
Net sales									71,414	78,779	83,532
Operating profit (loss)									934	3,596	5,694
Depreciation and amortization expense									826	904	839
Capital expenditures									661	947	973
Goodwil, net	3,925				4,049				3,925	4,049	4,211
Total assets	62,589				64,933				62,589	64,933
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net sales									560	545	563
Operating profit (loss)									(14,603)	(14,111)	(12,339)
Depreciation and amortization expense									1,149	1,177	1,326
Capital expenditures									1,693	1,405	1,297
Total assets	$ 56,941				$ 59,882				56,941	59,882
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales									(1,248)	(1,190)	(1,463)
Intersegment Eliminations [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales									334	217	270
Intersegment Eliminations [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales									47	50	76
Intersegment Eliminations [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales									156	143	113
Intersegment Eliminations [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales									$ 711	$ 780	$ 1,004

Segments of Business (Schedule Of Operations By Geographic Area) (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Oct. 02, 2015

Jul. 03, 2015

Apr. 03, 2015

Jan. 02, 2015

Oct. 03, 2014

Jun. 27, 2014

Mar. 28, 2014

Dec. 27, 2013

Oct. 02, 2015

Oct. 03, 2014

Sep. 27, 2013

Segment Reporting Information [Line Items]

Net sales

$ 85,673

$ 140,883

$ 133,111

$ 70,822

$ 84,904

$ 137,133

$ 124,273

$ 79,100

$ 430,489

$ 425,410

$ 426,461

Total assets

299,204

288,626

299,204

288,626

Long-term assets

^[1]

84,616

85,723

84,616

85,723

United States: [Member]

Segment Reporting Information [Line Items]

Net sales

350,340

337,603

327,606

Total assets

210,060

190,069

210,060

190,069

Long-term assets

^[1]

79,045

79,585

79,045

79,585

Europe: [Member]

Segment Reporting Information [Line Items]

Net sales

35,547

40,659

46,740

Total assets

59,740

65,116

59,740

65,116

Long-term assets

^[1]

5,162

5,669

5,162

5,669

Canada: [Member]

Segment Reporting Information [Line Items]

Net sales

28,155

27,715

29,656

Other Geographic Areas: [Member]

Segment Reporting Information [Line Items]

Net sales

16,447

19,433

22,459

Canada And Other: [Member]

Segment Reporting Information [Line Items]

Total assets

29,404

33,441

29,404

33,441

Long-term assets

^[1]

$ 409

$ 469

409

469

GeographyEliminations [Member]

Segment Reporting Information [Line Items]

Net sales

(27,336)

(28,732)

(32,567)

GeographyEliminations [Member] | United States: [Member]

Segment Reporting Information [Line Items]

Net sales

17,872

16,186

19,881

GeographyEliminations [Member] | Europe: [Member]

Segment Reporting Information [Line Items]

Net sales

9,371

12,349

12,018

GeographyEliminations [Member] | Canada: [Member]

Segment Reporting Information [Line Items]

Net sales

GeographyEliminations [Member] | Other Geographic Areas: [Member]

Segment Reporting Information [Line Items]

Net sales

$ 82

$ 186

$ 664

[1]	Long term assets consist of net property, plant and equipment, net intangible assets, goodwill and other assets excluding deferred income taxes.

Subsequent Event (Narrative) (Details) - USD ($) $ in Thousands		12 Months Ended
	Oct. 27, 2015	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Payments To Acquire Productive Assets		$ 10,409	$ 13,263	$ 16,333
Subsequent Event [Member]
Payments To Acquire Productive Assets	$ 2,000
Diving [Member] \| Subsequent Event [Member]
Payments To Acquire Productive Assets	$ 3,000

Valuation And Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Allowance For Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 2,665	$ 3,759	$ 4,172
Additions Charged to Costs and Expenses	292	288	769
Less Deductions	628	1,382	1,182
Balance at End of Year	2,329	2,665	3,759
Reserves For Inventory Valuation [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	3,950	4,015	5,679
Additions Charged to Costs and Expenses	2,123	1,043	1,269
Less Deductions	1,194	1,108	2,933
Balance at End of Year	4,879	3,950	4,015
Valuation Of Deferred Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	8,734	9,479	13,299
Additions Charged to Costs and Expenses	2,602	668	1,262
Less Deductions	1,550	1,413	5,082
Balance at End of Year	9,786	8,734	9,479
Reserves For Sales Returns [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	1,428	1,129	1,367
Additions Charged to Costs and Expenses	3,139	2,553	1,857
Less Deductions	2,622	2,254	2,095
Balance at End of Year	$ 1,945	$ 1,428	$ 1,129

Quarterly Financial Summary (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Jan. 02, 2015	Oct. 03, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Net sales	$ 85,673	$ 140,883	$ 133,111	$ 70,822	$ 84,904	$ 137,133	$ 124,273	$ 79,100	$ 430,489	$ 425,410	$ 426,461
Gross profit	33,711	58,752	51,936	27,334	34,019	55,819	48,846	29,929	171,733	168,613	171,049
Operating profit (loss)	1,140	16,421	7,623	(7,331)	(1,279)	9,332	11,546	(2,908)	17,853	16,691	25,591
Income (loss) before income taxes	(244)	16,101	6,820	(6,924)	(977)	10,105	11,214	(2,920)	15,753	17,422	24,660
Income tax expense (benefit)	(1,411)	6,104	3,174	(2,730)	(191)	5,407	3,810	(727)	5,137	8,299	5,333
Net income (loss)	$ 1,167	$ 9,997	$ 3,646	$ (4,194)	$ (786)	$ 4,698	$ 7,404	$ (2,193)	$ 10,616	$ 9,123	$ 19,327
Class A [Member]
Net income (loss) per common share - Basic	$ 0.12	$ 1.01	$ 0.37	$ (0.42)	$ (0.08)	$ 0.48	$ 0.75	$ (0.22)	$ 1.08	$ 0.93	$ 1.98
Net (loss) income per common share - Diluted	0.12	1.00	0.36	(0.42)	(0.08)	0.47	0.74	(0.22)	1.06	0.90	1.95
Class B [Member]
Net income (loss) per common share - Basic	0.11	0.92	0.34	(0.42)	(0.07)	0.43	0.68	(0.22)	0.98	0.84	1.79
Net (loss) income per common share - Diluted	$ 0.12	$ 1.00	$ 0.36	$ (0.42)	$ (0.08)	$ 0.47	$ 0.74	$ (0.22)	$ 1.06	$ 0.90	$ 1.95

Acquisition (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Acquisition (Narrative) (Details) - USD ($) $ in Thousands	Jun. 27, 2014	Oct. 02, 2015	Oct. 03, 2014	Sep. 27, 2013
Business Acquisition [Line Items]
Business Acquisition, Description of Acquired Entity		founded and based in Manchester, New Hampshire, designs and manufactures the world's top brand of portable outdoor cooking systems
Business Acquisition, Name of Acquired Entity		Jetboil, Inc. ("Jetboil")
Business Combination, Control Obtained Description		the Company acquired all of the outstanding common and preferred stock
Distribution from escrow account	$ 1,600
Impairment of Intangible Assets		$ 2,000
Goodwill and other intangible assets impairment			$ 8,475
Jetboil Inc [Member]
Business Acquisition [Line Items]
Business Acquisition, Date of Acquisition Agreement		Nov. 14, 2012
Total Consideration of Acquisition		$ 15,420
Indemnity Escrow Amount		$ 3,200
Period of Time from Acquisition Date for Indemnity Claims		15 months
Impairment of Intangible Assets	2,000
Goodwill and other intangible assets impairment		$ 2,000
Outdoor Equipment [Member]
Business Acquisition [Line Items]
Goodwill and other intangible assets impairment	$ 6,475
Trade Names [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired		$ 5,400
Trade Names [Member] \| Jetboil Inc [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired				$ 5,400