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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Jan. 01, 2016	Jan. 29, 2016
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 01, 2016
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2016
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Class A [Member]
Entity Common Stock, Shares Outstanding		8,805,489
Class B [Member]
Entity Common Stock, Shares Outstanding		1,212,382

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Net sales	$ 85,298	$ 70,822
Cost of sales	51,999	43,488
Gross profit	33,299	27,334
Operating expenses:
Marketing and selling	19,999	18,499
Administrative management, finance and information systems	10,154	11,911
Research and development	4,046	4,255
Total operating expenses	34,199	34,665
Operating loss	(900)	(7,331)
Interest income	(8)	(22)
Interest expense	190	187
Other income	(563)	(572)
Loss before income taxes	(519)	(6,924)
Income tax expense (benefit)	15	(2,730)
Net loss	$ (534)	$ (4,194)
Participating securities	187	310
Dilutive stock options and restricted stock units
Weighted average common shares - Dilutive	9,981	9,991
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,582	8,469
Net loss per common share - Basic:
Net loss per common share - Basic	$ (0.05)	$ (0.42)
Net loss per common share - Basic:
Net loss per common share - Diluted	(0.05)	(0.42)
Dividends declared per common share:
Dividends declared per common share	$ 0.08	$ 0.08
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,212
Net loss per common share - Basic:
Net loss per common share - Basic	$ (0.05)	$ (0.42)
Net loss per common share - Basic:
Net loss per common share - Diluted	(0.05)	(0.42)
Dividends declared per common share:
Dividends declared per common share	$ 0.07	$ 0.07

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Comprehensive loss:
Net loss	$ (534)	$ (4,194)
Other comprehensive (loss) income:
Foreign currency translation loss	(1,777)	(3,554)
Change in pension plans, net of tax of $59 and $0, respectively	96	85
Total other comprehensive loss	(1,681)	(3,469)
Total comprehensive loss	$ (2,215)	$ (7,663)

- Definition

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

+ References + Details

Condensed Consolidated Statements Of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plans, tax	$ 59	$ 0

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Current assets:
Cash and cash equivalents	$ 49,356	$ 69,159	$ 57,553
Accounts receivable, net	66,057	44,798	57,254
Inventories	93,898	79,919	82,429
Other current assets	5,324	4,845	10,692
Total current assets	214,635	198,721	207,928
Property, plant and equipment, net of accumulated depreciation of $119,171, $116,902 and $109,915, respectively	45,296	45,287	45,130
Deferred income taxes	16,457	15,867	13,000
Goodwill	19,624	14,292	14,295
Other intangible assets, net	11,470	11,688	12,297
Other assets	13,992	13,349	13,271
Total assets	321,474	299,204	305,921
Current liabilities:
Short-term debt
Current maturities of long-term debt	366	368	354
Accounts payable	35,055	28,455	33,239
Accrued liabilities:
Salaries, wages and benefits	11,398	16,815	10,887
Accrued warranty	4,258	4,301	3,539
Income taxes payable	2,953	3,837	343
Other	16,038	15,778	12,862
Total current liabilities	70,068	69,554	61,224
Long-term debt, less current maturities	31,230	7,062	32,082
Deferred income taxes	1,161	1,182	1,327
Retirement benefits	9,979	10,118	8,626
Other liabilities	13,954	13,320	13,164
Total liabilities	126,392	101,236	116,423
Shareholders' equity:
Preferred stock: none issued
Common stock:
Capital in excess of par value	69,751	69,545	67,828
Retained earnings	123,846	125,173	112,637
Accumulated other comprehensive income	1,956	3,637	9,309
Treasury stock at cost, shares of Class A common stock: 37,015, 33,241 and 28,118, respectively	(973)	(889)	(776)
Total shareholders' equity	195,082	197,968	189,498
Total liabilities and shareholders' equity	321,474	299,204	305,921
Class A [Member]
Common stock:
Shares issued and outstanding	441	441	439
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Property, plant and equipment, accumulated depreciation	$ 119,171	$ 116,902	$ 109,915
Class A [Member]
Common stock, shares issued	8,805,489	8,770,612	8,790,733
Common stock, shares outstanding	8,805,489	8,770,612	8,790,733
Treasury stock, shares	37,015	33,241	28,118
Class B [Member]
Common stock, shares issued	1,212,382	1,212,382	1,212,382
Common stock, shares outstanding	1,212,382	1,212,382	1,212,382

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
CASH USED FOR OPERATING ACTIVITIES
Net loss	$ (534)	$ (4,194)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation	2,620	2,599
Amortization of intangible assets	215	214
Amortization of deferred financing costs	31	31
Stock based compensation	501	464
Deferred income taxes	(651)	679
Change in operating assets and liabilities:
Accounts receivable, net	(21,496)	(13,304)
Inventories, net	(14,200)	(16,931)
Accounts payable and accrued liabilities	598	1,516
Other current assets	(452)	(3,187)
Other non-current assets	22	7
Other long-term liabilities	(157)	52
Other, net	(54)	(96)
Cash used for operating activities	(33,557)	(32,150)
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business	(5,250)
Capital expenditures	(2,547)	(1,753)
Cash used for investing activities	(7,797)	(1,753)
CASH PROVIDED BY FINANCING ACTIVITIES
Net borrowings from short-term notes payable and revolving credit lines	23,911	24,740
Principal payments on senior notes and other long-term debt	(60)	(95)
Common stock transactions	97	(564)
Dividends paid	(790)	(741)
Purchases of treasury stock	(476)	(501)
Cash provided by financing activities	22,682	22,839
Effect of foreign currency rate changes on cash	(1,131)	(2,176)
(Decrease) Increase in cash and cash equivalents	(19,803)	(13,240)
CASH AND CASH EQUIVALENTS
Beginning of period	69,159	70,793
End of period	$ 49,356	$ 57,553

Basis Of Presentation	3 Months Ended
Basis Of Presentation	Jan. 01, 2016
Basis Of Presentation [Abstract]
Basis Of Presentation	1Basis of Presentation The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of January 1, 2016 and January 2, 2015, and their results of operations and cash flows for the three month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended October 2, 2015 which was filed with the Securities and Exchange Commission on December 8, 2015, and amended by Amendment No. 1 filed on December 11, 2015 with the Securities and Exchange Commission. Due to seasonal variations and other factors, the results of operations for the three months ended January 1, 2016 are not necessarily indicative of the results to be expected for the Company's full 2016 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. All monetary amounts, other than share and per share amounts, are stated in thousands.

Accounts Receivable	3 Months Ended
Accounts Receivable	Jan. 01, 2016
Accounts Receivable [Abstract]
Accounts Receivable	2Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $2,354, $2,329 and $2,608 as of the periods ended January 1, 2016, October 2, 2015 and January 2, 2015, respectively. The increase in net accounts receivable to $66,057 as of January 1, 2016 from $44,798 as of October 2, 2015 is attributable to the seasonal nature of the Company's business. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns about a receivable exist, a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business unit. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

- Definition

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

+ References + Details

Earnings Per Share ("EPS")	3 Months Ended
Earnings Per Share ("EPS")	Jan. 01, 2016
Earnings Per Share ("EPS") [Abstract]
Earnings Per Share ("EPS")	3Earnings Per Share (“EPS”) Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method. Grants of restricted stock which receive non-forfeitable dividends are classified as participating securities and are required to be included as part of the basic weighted average share calculation under the two-class method. Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above. As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. Basic EPS Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively. In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities. For the three month periods ended January 1, 2016 and January 2, 2015, basic income (loss) per share for the Class A and Class B shares has been presented using the two class method described above and reflects the allocation of undistributed losses described above. Diluted EPS Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units (“stock units” or “units”) and non-vested restricted stock. Anti-dilutive stock options, units and non-vested stock are excluded from the calculation of diluted EPS. The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock. Therefore, diluted net income per share is the same for both Class A and Class B common shares. In periods where the Company reports a net loss, the effect of anti-dilutive stock options and units is excluded and diluted loss per share is equal to basic loss per share for both classes. For the three month periods ended January 1, 2016 and January 2, 2015, the effects of stock options and non-vested restricted stock units are excluded from the diluted loss per share calculation as their inclusion would have been anti-dilutive. Stock options that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive were 0 and 9,216 for the three month periods ended January 1, 2016 and January 2, 2015, respectively. Non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 183,830 and 278,659 for the three months ended January 1, 2016 and January 2, 2015, respectively. Restricted stock units that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive were 41,722 and 10,792 for the three month periods ended January 1, 2016 and January 2, 2015, respectively.

Stock-Based Compensation And Stock Ownership Plans

3 Months Ended

Jan. 01, 2016

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Stock-Based Compensation And Stock Ownership Plans

4Stock-Based Compensation and Stock Ownership Plans

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

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan (the only two plans where shares remain available for equity incentive awards) there were 595,902 shares of the Company’s Class A common stock available for future grant to key executives and non-employee directors at January 1, 2016.

Stock Options

All of the Company’s stock options outstanding are fully vested, with no further compensation expense to be recorded. There were no grants of stock options during either of the three month periods ended January 1, 2016 or January 2, 2015. As of January 1, 2016, no further stock options were outstanding.

Non-vested Stock

All shares of non-vested stock awarded by the Company have been granted at their fair market value on the date of grant and vest either immediately or within five years after the grant date. The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s Class A 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 Class A shares traded.

A summary of non-vested stock activity for the three months ended January 1, 2016 related to the Company’s stock ownership plans is as follows:



		Weighted Average
	Shares	Grant Price
Non-vested stock at October 2, 2015	214,027	$	21.43
Non-vested stock grants	54,850		24.16
Restricted stock vested	(98,520)		21.48
Non-vested stock at January 1, 2016	170,357		23.62

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 19,973 and 16,915 during the three month periods ended January 1, 2016 and January 2, 2015, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $371 and $403 for the three month periods ended January 1, 2016 and January 2, 2015, respectively. Unrecognized compensation cost related to non-vested stock as of January 1, 2016 was $2,407, which amount will be amortized to expense through November 2019 or adjusted for changes in future estimated or actual forfeitures.

The fair value of restricted stock vested during the three month periods ended January 1, 2016 and January 2, 2015 was $2,349 and $2,346, respectively.

Restricted Stock Units

All restricted stock units awarded by the Company have been granted at their fair market value on the date of grant and vest within one or three years after the grant date. The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock trading price on the date of grant or, if the Company’s Class A 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 Class A shares traded. There were 41,722 restricted stock units unvested and outstanding as of January 1, 2016 with a weighted average grant date fair value of $25.78. There were 10,792 restricted stock units unvested and outstanding as of January 2, 2015 with a weighted average grant date fair value of $22.71.

The Company issued 34,386 restricted stock units at a weighted average grant price of $24.16 during the three month period ended January 1, 2016 and 0 restricted stock units during the three month period ended January 2, 2015.

Stock compensation expense, net of forfeitures, related to restricted stock units was $130 for the three months ended January 1, 2016 and $61 for the three months ended January 2, 2015. Unrecognized compensation cost related to non-vested restricted stock units as of January 1, 2016 was $802, which amount will be amortized to expense through November 2018 or adjusted for changes in future estimated or actual forfeitures.

Employees’ Stock Purchase Plan

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

The Company did not issue any shares under the Employees’ Stock Purchase Plan during either of the three month periods ended January 1, 2016 or January 2, 2015.

Pension Plans

3 Months Ended

Jan. 01, 2016

Pension Plans [Abstract]

Pension Plans

5Pension Plans

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

The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three month periods ended January 1, 2016 and January 2, 2015 were as follows:



	Three Months Ended
	January 1		January 2
	2016		2015

Components of net periodic benefit cost:
Service cost	$	-	$	-
Interest on projected benefit obligation		277		269
Less estimated return on plan assets		299		274
Amortization of unrecognized losses		155		85
Net periodic benefit cost	$	133	$	80

Income Taxes

3 Months Ended

Jan. 01, 2016

Income Taxes [Abstract]

Income Taxes

6Income Taxes

For the three months ended January 1, 2016 and January 2, 2015, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:



	Three Months Ended
	January 1		January 2
(thousands, except tax rate data)	2016		2015
Loss before income taxes	$	(519)	$	(6,924)
Income tax expense (benefit)		15		(2,730)
Effective income tax rate		-2.9%		39.4%

The change in the Company’s effective tax rate for the three months ended January 1, 2016 versus the prior year period was primarily due to the impact of the positive earnings in tax-paying jurisdictions being less than the negative earnings in the jurisdictions the Company maintains a valuation allowances for which no tax expense or benefit is recognized.

Variances in income or loss for entities that have a valuation allowance, primarily in non-US tax jurisdictions, will drive fluctuations in the effective tax rate. The impact of the Company’s operations in these foreign locations is removed from overall effective tax rate methodology and recorded directly based on year to date results for the year for which no tax expense or benefit can be recognized. The tax jurisdictions that have a valuation allowance for the periods ended January 1, 2016 and January 2 2015 were:



January 1		January 2
2016		2015
	Japan		Japan
	France		France
	Switzerland		Indonesia
	Italy		Italy
	Netherlands		Netherlands
	New Zealand		New Zealand
	Spain		Spain
	Australia		United Kingdom

The Company regularly assesses the adequacy of its provisions for income tax contingencies in accordance with the applicable authoritative guidance on accounting for income taxes. As a result, the Company may adjust the reserves for unrecognized tax benefits due to the impact of changes in its assumptions or as a result of new facts and developments, such as changes to interpretations of relevant tax law, assessments from taxing authorities, settlements with taxing authorities and lapses of statutes of limitation. The Company’s 2016 fiscal year tax expense is anticipated to include approximately $400 related to uncertain income tax positions.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized benefits as a component of income tax expense. The Company is projecting accrued interest of $200 related to uncertain income tax positions for the fiscal year ending September 30, 2016.

The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. The Company is currently undergoing income tax examinations in Italy, Germany and Indonesia. As of the date of this report, the following tax years remain subject to examination by the respective 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

The Company recorded net non-current deferred tax assets of $16,457 and $13,000, as of January 1, 2016 and January 2, 2015, respectively. See “Note 14 – New Accounting Pronouncements” for additional information.

Inventories

3 Months Ended

Jan. 01, 2016

Inventories [Abstract]

Inventories

7Inventories

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


	January 1		October 2		January 2
	2016		2015		2015
Raw materials	$	35,496	$	34,711	$	34,744
Work in process		203		24		251
Finished goods		58,199		45,184		47,434
	$	93,898	$	79,919	$	82,429

Goodwill

3 Months Ended

Jan. 01, 2016

Goodwill [Abstract]

Goodwill

8Goodwill

The changes in goodwill during the three months ended January 1, 2016 and January 2, 2015 were as follows:


	January 1		January 2
	2016		2015
Balance at beginning of period	$	14,292	$	14,416
Seabear acquisition		5,385		-
Amount attributable to movements in foreign currency rates		(53)		(121)
Balance at end of period	$	19,624	$	14,295

Warranties

3 Months Ended

Jan. 01, 2016

Warranties [Abstract]

Warranties

9Warranties

The Company provides warranties on certain of its products as they are sold. The following table summarizes the Company's warranty activity for the three months ended January 1, 2016 and January 2, 2015.



	January 1		January 2
	2016		2015
Balance at beginning of period	$	4,301	$	4,078
Expense accruals for warranties issued during the period		1,128		789
Less current period warranty claims paid		1,171		1,328
Balance at end of period	$	4,258	$	3,539

Contingencies	3 Months Ended
Contingencies	Jan. 01, 2016
Contingencies [Abstract]
Contingencies	10CONTINGENCIES 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 regulatory 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. See “Part II-Other Information, Item 1-Legal Proceedings” for additional information on certain litigation commenced by the Company against a third party.

Indebtedness

3 Months Ended

Jan. 01, 2016

Indebtedness [Abstract]

Indebtedness

11Indebtedness

Debt was comprised of the following at January 1, 2016, October 2, 2015, and January 2, 2015:



	January 1 2016		October 2 2015		January 2 2015
Term loans	$	7,371	$	7,430	$	7,696
Revolvers		23,942		-		24,740
Other		283		-		-
Total debt		31,596		7,430		32,436
Less current portion of long term debt		366		368		354
Less short term debt		-		-		-
Total long-term debt	$	31,230	$	7,062	$	32,082

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 5.5% and 5.25% at January 1, 2016 and January 2, 2015, respectively.

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

The aggregate term loan borrowings are subject to a pre-payment penalty. The penalty is currently 4% of the pre-payment amount, and the penalty will decrease by 1% annually on the anniversary date of the effective date of the applicable loan agreement.

Revolvers

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

The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company’s leverage ratio for the trailing twelve month period. The interest rate on the Revolver at January 1, 2016 and January 2, 2015 was approximately 1.7% and 1.4%, respectively.

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

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of January 1, 2016 or January 2, 2015. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance, which totaled $682 and $655 at January 1, 2016 and January 2, 2015, respectively. The Company had no unsecured lines of credit as of January 1, 2016 or January 2, 2015.

Aggregate scheduled maturities of long-term debt as of January 1, 2016, for the remainder of fiscal 2016 and subsequent fiscal years, were as follows:


Fiscal Year
2016	$	272
2017		381
2018		24,345
2019		426
2020		732
Thereafter		5,440
Total	$	31,596

Balances carried on the Revolver not in excess of the seasonal borrowing limit may be repaid at the Company’s discretion at any time through the maturity date.

Interest paid for the three month periods ended January 1, 2016 and January 2, 2015 was $135 and $156, respectively.

Based on the borrowing rates currently available to the Company for debt with similar terms and maturities, the fair value of the Company’s long-term debt as of January 1, 2016 and January 2, 2015 approximated its carrying value.

Derivative Instruments And Hedging Activities	3 Months Ended
Derivative Instruments And Hedging Activities	Jan. 01, 2016
Derivative Instruments And Hedging Activities [Abstract]
Derivative Instruments And Hedging Activities	12Derivative Instruments and Hedging Activities The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives. In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements. Foreign Exchange Risk The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Japanese yen, Hong Kong dollars and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 15% of the Company’s revenues for the three month period ended January 1, 2016 were denominated in currencies other than the U.S. dollar. Approximately 7% were denominated in euros, 4% were denominated in Canadian dollars and 3% were denominated in Hong Kong dollars, with the remaining revenues denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause the Company to experience unexpected financial losses or cash flow needs. The Company may mitigate a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate to be paid or received for a fixed amount of currency at a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments, including commitments for inventory purchases, denominated in foreign currencies. As of January 1, 2016 and January 2, 2015, the Company held no foreign currency forward contracts.

- Definition

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

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Fair Value Measurements

3 Months Ended

Jan. 01, 2016

Fair Value Measurements [Abstract]

Fair Value Measurements

13Fair Value Measurements

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

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

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

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

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated their fair values at January 1, 2016, October 2, 2015 and January 2, 2015 due to the short term maturities of these instruments. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at their fair value.

Valuation Techniques

Rabbi Trust Assets

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

Goodwill and Other Intangible Assets

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


The following table summarizes the Company's financial assets measured at fair value as of January 1, 2016:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,142	$	-	$	-	$	12,142

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 January 2, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,567	$	-	$	-	$	11,567


The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three month periods ended January 1, 2016 and January 2, 2015 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	January 1		January 2
	Operations	2016		2015
Rabbi trust assets	Other expense (income), net	$	63	$	118

There were no assets or liabilities measured at fair value on a non-recurring basis in periods subsequent to their initial recognition for either of the three month periods ended January 1, 2016 or January 2, 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

New Accounting Pronouncements	3 Months Ended
New Accounting Pronouncements	Jan. 01, 2016
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	14New Accounting Pronouncements In May 2014, the FASB issued authoritative guidance under ASU 2014-09, Revenue from Contracts with Customers, which supersedes existing revenue recognition requirements and provides a new comprehensive revenue recognition model. The underlying principle of the new standard requires entities to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for those goods or services. This ASU will be adopted by the Company during the first quarter of fiscal 2018. The Company is currently evaluating the impact that this standard will have on the consolidated financial statements. On November 20, 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes.” Pursuant to this update, all deferred tax assets and liabilities, and any related valuation allowances are required to be classified as non-current on the balance sheet. The classification change for all deferred taxes as non-current simplifies entities’ processes as it eliminates the need to separately identify the net current and net non-current deferred tax asset or liability in each jurisdiction and allocate valuation allowances. The Company elected to retrospectively adopt this accounting standard in the beginning of the first quarter of fiscal 2016 and as a result, prior periods in our Consolidated Financial Statements were adjusted. On September 25, 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments, requiring an acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined and to present or disclose the portion of the amount of adjustment recorded in current-period earnings by the line item where the adjustment would have been recorded in previous reporting periods if the adjustment had been recognized as of the acquisition date. The Company has elected to adopt the accounting standard at the beginning of the second quarter of fiscal 2016 and does not anticipate a significant impact to the Company’s financial position as a result of this change.

Segments Of Business

3 Months Ended

Jan. 01, 2016

Segments Of Business [Abstract]

Segments Of Business

15Segments of Business

The Company conducts its worldwide operations through separate business units, each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe, Canada and the Pacific Basin. During the three months ended January 1, 2016, net sales to one customer of the Company’s Marine Electronics, Outdoor Equipment and Watercraft segments represented approximately $12,000 of the Company’s consolidated revenues. The Company had no single customer that represented more than 10% of its total net sales during the three month period ended January 2, 2015.

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

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



	Three Months Ended
	January 1		January 2		October 2
	2016		2015		2015
Net sales:
Marine Electronics:
Unaffiliated customers	$	58,558	$	43,529
Interunit transfers		42		14
Outdoor Equipment:
Unaffiliated customers		6,306		6,373
Interunit transfers		8		9
Watercraft:
Unaffiliated customers		6,373		5,448
Interunit transfers		5		7
Diving
Unaffiliated customers		14,009		15,429
Interunit transfers		283		85
Other / Corporate		52		43
Eliminations		(338)		(115)
Total	$	85,298	$	70,822
Operating profit (loss):
Marine Electronics	$	5,695	$	(1,587)
Outdoor Equipment		(202)		(345)
Watercraft		(535)		(1,026)
Diving		(1,874)		(336)
Other / Corporate		(3,984)		(4,037)
	$	(900)	$	(7,331)
Total assets (end of period):
Marine Electronics	$	153,785	$	136,022	$	125,113
Outdoor Equipment		32,311		32,800		33,663
Watercraft		23,760		23,293		20,898
Diving		68,058		65,984		62,589
Other / Corporate		43,560		47,822		56,941
	$	321,474	$	305,921	$	299,204

- Definition

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

+ References

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-Publisher FASB
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+ Details

Accumulated Other Comprehensive Income

3 Months Ended

Jan. 01, 2016

Accumulated Other Comprehensive Income [Abstract]

Accumulated Other Comprehensive Income

16ACCUMULATED OTHER COMPREHENSIVE INCOME

The changes in Accumulated Other Comprehensive Income (AOCI) by component, net of tax, for the three months ended January 1, 2016 were as follows:



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2015	$	10,253		(6,616)		3,637
Other comprehensive income before reclassifications		(1,777)		-		(1,777)
Amounts reclassified from accumulated other comprehensive income		-		155		155
Tax effects		-		(59)		(59)
Balance at January 1, 2016	$	8,476	$	(6,520)	$	1,956


The changes in AOCI by component, net of tax, for the three months ended January 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 loss before reclassifications		(3,554)		-		(3,554)
Amounts reclassified from accumulated other comprehensive income		-		85		85
Tax effects		-		-		-
Balance at January 2, 2015	$	14,870	$	(5,561)	$	9,309

The reclassifications out of AOCI for the three month period ended January 1, 2016 were as follows:



			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	155	Cost of sales / Operating expense
Tax effects		(59)	Income tax expense (benefit)
Total reclassifications for the period	$	96


The reclassifications out of AOCI for the three month period ended January 2, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	85	Cost of sales / Operating expense
Tax effects		-	Income tax expense (benefit)
Total reclassifications for the period	$	85

- Definition

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

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+ Details

Acquisition

3 Months Ended

Jan. 01, 2016

Acquisition [Abstract]

Acquisition

17.ACQUISITION

On October 27, 2015, the Company acquired all of the outstanding common stock of SeaBear GmbH (“SeaBear”) and related patents and other assets in a purchase transaction with SeaBear’s sole shareholder (the “Seller”). SeaBear, founded and based in Leoben, Austria, specializing in the development of underwater instrumentation through unique application of existing, new and emerging technologies.

The approximately $5,250 acquisition cost was funded with existing cash and credit facilities. Approximately $1,115 of the purchase price was paid into a segregated escrow account which was set aside to fund potential indemnity claims that may be made by the Company against the Seller in connection with the inaccuracy of certain representations and warranties made by the Seller or related to the breach or nonperformance of certain other actions, agreements or conditions related to the acquisition, for a period of 18 months from the acquisition date. The Company cannot estimate the probability or likelihood of bringing such an indemnity claim against the Seller or any related costs at this time. Under certain circumstances, if government grants made to SeaBear are required to be repaid, the repayment will be funded by the escrow account. The remaining escrow balance, if any, net of any indemnity claim or grant repayment then pending, will be released to the Seller once the 18 month period has lapsed.

The Company believes that sales of SeaBear’s innovative diving technology can be expanded through the Company’s global marketing and distribution networks. The SeaBear acquisition is included in the Company’s Diving segment.

The Company is currently in the process of determining the fair value of the assets acquired and the liabilities assumed in this business combination and anticipates completing the valuation of intangibles and other assets within the next six months. The following table summarizes the provisional fair values of the assets acquired and liabilities assumed, and the resulting goodwill acquired at the date of the SeaBear acquisition.


Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	34
Inventories		179
Other current assets		42
Property, plant and equipment		28
Identifiable intangible assets		-
Less, accounts payable and accruals		200
Less, long term liabilities		289
Total identifiable net assets		(206)
Goodwill		5,456
Net assets acquired	$	5,250

Transaction costs incurred for the acquisition to date were $465, of which $301 was recognized during the three months ended January 1, 2016.

- 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
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-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
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-Section 50
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-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
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-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
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-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Basis Of Presentation (Policy)	3 Months Ended
Basis Of Presentation (Policy)	Jan. 01, 2016
Basis Of Presentation [Abstract]
Basis of Presentation	The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of January 1, 2016 and January 2, 2015, and their results of operations and cash flows for the three month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended October 2, 2015 which was filed with the Securities and Exchange Commission on December 8, 2015, and amended by Amendment No. 1 filed on December 11, 2015 with the Securities and Exchange Commission. Due to seasonal variations and other factors, the results of operations for the three months ended January 1, 2016 are not necessarily indicative of the results to be expected for the Company's full 2016 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. All monetary amounts, other than share and per share amounts, are stated in thousands.

Stock-Based Compensation And Stock Ownership Plans (Tables)

3 Months Ended

Jan. 01, 2016

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Schedule of Non-Vested Stock Activity



		Weighted Average
	Shares	Grant Price
Non-vested stock at October 2, 2015	214,027	$	21.43
Non-vested stock grants	54,850		24.16
Restricted stock vested	(98,520)		21.48
Non-vested stock at January 1, 2016	170,357		23.62

Pension Plans (Tables)

3 Months Ended

Jan. 01, 2016

Pension Plans [Abstract]

Components of Net Periodic Benefit Cost



	Three Months Ended
	January 1		January 2
	2016		2015

Components of net periodic benefit cost:
Service cost	$	-	$	-
Interest on projected benefit obligation		277		269
Less estimated return on plan assets		299		274
Amortization of unrecognized losses		155		85
Net periodic benefit cost	$	133	$	80

Income Taxes (Tables)

3 Months Ended

Jan. 01, 2016

Income Taxes [Abstract]

Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate



	Three Months Ended
	January 1		January 2
(thousands, except tax rate data)	2016		2015
Loss before income taxes	$	(519)	$	(6,924)
Income tax expense (benefit)		15		(2,730)
Effective income tax rate		-2.9%		39.4%

Summary of Tax Jurisdictions of Entities with Valuation Allowances



January 1		January 2
2016		2015
	Japan		Japan
	France		France
	Switzerland		Indonesia
	Italy		Italy
	Netherlands		Netherlands
	New Zealand		New Zealand
	Spain		Spain
	Australia		United Kingdom

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

Inventories (Tables)

3 Months Ended

Jan. 01, 2016

Inventories [Abstract]

Schedule of Inventories


	January 1		October 2		January 2
	2016		2015		2015
Raw materials	$	35,496	$	34,711	$	34,744
Work in process		203		24		251
Finished goods		58,199		45,184		47,434
	$	93,898	$	79,919	$	82,429

Goodwill (Tables)

3 Months Ended

Jan. 01, 2016

Goodwill [Abstract]

Schedule of Goodwill


	January 1		January 2
	2016		2015
Balance at beginning of period	$	14,292	$	14,416
Seabear acquisition		5,385		-
Amount attributable to movements in foreign currency rates		(53)		(121)
Balance at end of period	$	19,624	$	14,295

Warranties (Tables)

3 Months Ended

Jan. 01, 2016

Warranties [Abstract]

Summary of Warranty Activity



	January 1		January 2
	2016		2015
Balance at beginning of period	$	4,301	$	4,078
Expense accruals for warranties issued during the period		1,128		789
Less current period warranty claims paid		1,171		1,328
Balance at end of period	$	4,258	$	3,539

Indebtedness (Tables)

3 Months Ended

Jan. 01, 2016

Indebtedness [Abstract]

Schedule of Debt



	January 1 2016		October 2 2015		January 2 2015
Term loans	$	7,371	$	7,430	$	7,696
Revolvers		23,942		-		24,740
Other		283		-		-
Total debt		31,596		7,430		32,436
Less current portion of long term debt		366		368		354
Less short term debt		-		-		-
Total long-term debt	$	31,230	$	7,062	$	32,082

Schedule of Maturities of Long-term Debt


Fiscal Year
2016	$	272
2017		381
2018		24,345
2019		426
2020		732
Thereafter		5,440
Total	$	31,596

Fair Value Measurements (Tables)

3 Months Ended

Jan. 01, 2016

Fair Value Measurements [Abstract]

Summary of Financial Assets Measured at Fair Value


The following table summarizes the Company's financial assets measured at fair value as of January 1, 2016:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,142	$	-	$	-	$	12,142

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 January 2, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,567	$	-	$	-	$	11,567

Effect of Changes in the Fair Value of Financial Instruments


The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three month periods ended January 1, 2016 and January 2, 2015 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	January 1		January 2
	Operations	2016		2015
Rabbi trust assets	Other expense (income), net	$	63	$	118

Segments Of Business (Tables)

3 Months Ended

Jan. 01, 2016

Segments Of Business [Abstract]

Summary of Operations by Business Unit



	Three Months Ended
	January 1		January 2		October 2
	2016		2015		2015
Net sales:
Marine Electronics:
Unaffiliated customers	$	58,558	$	43,529
Interunit transfers		42		14
Outdoor Equipment:
Unaffiliated customers		6,306		6,373
Interunit transfers		8		9
Watercraft:
Unaffiliated customers		6,373		5,448
Interunit transfers		5		7
Diving
Unaffiliated customers		14,009		15,429
Interunit transfers		283		85
Other / Corporate		52		43
Eliminations		(338)		(115)
Total	$	85,298	$	70,822
Operating profit (loss):
Marine Electronics	$	5,695	$	(1,587)
Outdoor Equipment		(202)		(345)
Watercraft		(535)		(1,026)
Diving		(1,874)		(336)
Other / Corporate		(3,984)		(4,037)
	$	(900)	$	(7,331)
Total assets (end of period):
Marine Electronics	$	153,785	$	136,022	$	125,113
Outdoor Equipment		32,311		32,800		33,663
Watercraft		23,760		23,293		20,898
Diving		68,058		65,984		62,589
Other / Corporate		43,560		47,822		56,941
	$	321,474	$	305,921	$	299,204

Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Jan. 01, 2016

Accumulated Other Comprehensive Income [Abstract]

Changes in AOCI by Component, Net of Tax



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2015	$	10,253		(6,616)		3,637
Other comprehensive income before reclassifications		(1,777)		-		(1,777)
Amounts reclassified from accumulated other comprehensive income		-		155		155
Tax effects		-		(59)		(59)
Balance at January 1, 2016	$	8,476	$	(6,520)	$	1,956


The changes in AOCI by component, net of tax, for the three months ended January 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 loss before reclassifications		(3,554)		-		(3,554)
Amounts reclassified from accumulated other comprehensive income		-		85		85
Tax effects		-		-		-
Balance at January 2, 2015	$	14,870	$	(5,561)	$	9,309

Reclassifications Out of AOCI

The reclassifications out of AOCI for the three month period ended January 1, 2016 were as follows:



			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	155	Cost of sales / Operating expense
Tax effects		(59)	Income tax expense (benefit)
Total reclassifications for the period	$	96


The reclassifications out of AOCI for the three month period ended January 2, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	85	Cost of sales / Operating expense
Tax effects		-	Income tax expense (benefit)
Total reclassifications for the period	$	85

Acquisition (Tables)

3 Months Ended

Jan. 01, 2016

Acquisition [Abstract]

Provisional Fair Values Of The Assets Acquired, Liabilities Assumed And Goodwill Acquired


Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	34
Inventories		179
Other current assets		42
Property, plant and equipment		28
Identifiable intangible assets		-
Less, accounts payable and accruals		200
Less, long term liabilities		289
Total identifiable net assets		(206)
Goodwill		5,456
Net assets acquired	$	5,250

Accounts Receivable (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Accounts Receivable [Abstract]
Allowances for doubtful accounts receivable	$ 2,354	$ 2,329	$ 2,608
Accounts receivable, net	$ 66,057	$ 44,798	$ 57,254

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended
Earnings Per Share ("EPS") (Details) - shares	Jan. 01, 2016	Jan. 02, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	0	9,216
Non-Vested Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	183,830	278,659
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	41,722	10,792

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		15 Months Ended
	Jan. 01, 2016	Jan. 02, 2015	Jan. 01, 2016	Oct. 02, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	595,902		595,902
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options Granted During Period	0	0
Shares, Outstanding	0		0
Non-Vested Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Tendered for Tax Withholding on Vesting of Restricted Shares	19,973	16,915
Unvested and outstanding units	170,357		170,357	214,027
Weighted Average Grant Date Fair Value	$ 23.62		$ 23.62	$ 21.43
Non-Vested Stock Grants, shares	54,850
Weighted Average Grant Date Fair Value, Grants	$ 24.16
Stock-Based Compensation Expense, Net of Forfeitures	$ 371	$ 403
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	2,407		$ 2,407
Fair Value Of Vested Restricted Stock	$ 2,349	$ 2,346
Non-Vested Stock [Member] \| Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	0 years
Non-Vested Stock [Member] \| 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
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested and outstanding units	41,722	10,792	41,722
Weighted Average Grant Date Fair Value	$ 25.78	$ 22.71	$ 25.78
Non-Vested Stock Grants, shares	34,386	0
Weighted Average Grant Date Fair Value, Grants	$ 24.16
Stock-Based Compensation Expense, Net of Forfeitures	$ 130	$ 61
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 802		$ 802
Restricted Stock Units (RSUs) [Member] \| Vesting Period 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Restricted Stock Units (RSUs) [Member] \| Vesting Period 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
2009 Johnson Outdoors Inc Employees Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Stock Purchase Plan Shares Issued			0
2009 Johnson Outdoors Inc Employees Stock Purchase Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan, purchase price, percent	85.00%

Stock-Based Compensation And Stock Ownership Plans (Schedule of Non-Vested Stock Activity) (Details) - Non-Vested Stock [Member]	3 Months Ended
	Jan. 01, 2016 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-Vested Stock, Beginning Balance, shares \| shares	214,027
Non-Vested Stock Grants, shares \| shares	54,850
Restricted Stock Vested, shares \| shares	(98,520)
Non-Vested Stock, Ending Balance, shares \| shares	170,357
Non-Vested Stock, Beginning Balance, Weighted Average Grant Price \| $ / shares	$ 21.43
Non-Vested Stock Grants, Weighted Average Grant Price \| $ / shares	24.16
Restricted Stock Vested, Weighted Average Grant Price \| $ / shares	21.48
Non-Vested Stock, Ending Balance, Weighted Average Grant Price \| $ / shares	$ 23.62

Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended
Pension Plans (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Jan. 02, 2015
Pension Plans [Abstract]
Service cost
Interest on projected benefit obligation	277	269
Less estimated return on plan assets	299	274
Amortization of unrecognized losses	155	85
Net periodic benefit cost	$ 133	$ 80

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Deferred Tax Assets, Noncurrent		$ 16,457	$ 15,867	$ 13,000
Projected [Member]
Tax expense related to uncertain income tax positions	$ 400
Accrued interest related to uncertain income tax positoins	$ 200

Income Taxes (Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Income Taxes [Abstract]
Loss before income taxes	$ (519)	$ (6,924)
Income tax expense (benefit)	$ 15	$ (2,730)
Effective income tax rate	(2.90%)	39.40%

Income Taxes (Summary of Income Tax Examinations) (Details)	3 Months Ended
	Jan. 01, 2016
United States [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2012
United States [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015
Canada [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2011
Canada [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015
France [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2011
France [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015
Germany [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2010
Germany [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015
Italy [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2010
Italy [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015
Japan [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2012
Japan [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015
Switzerland [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2005
Switzerland [Member] \| Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2015

Inventories (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Inventories [Abstract]
Raw materials	$ 35,496	$ 34,711	$ 34,744
Work in process	203	24	251
Finished goods	58,199	45,184	47,434
Inventories	$ 93,898	$ 79,919	$ 82,429

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Jan. 02, 2015
Goodwill [Abstract]
Goodwill, Balance at beginning of period	$ 14,292	$ 14,416
Seabear acquisition	5,385
Amount attributable to movements in foreign currency rates	(53)	(121)
Goodwill, Balance at end of period	$ 19,624	$ 14,295

Warranties (Details) - USD ($) $ in Thousands	3 Months Ended
Warranties (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Jan. 02, 2015
Warranties [Abstract]
Warranties, Balance at beginning of period	$ 4,301	$ 4,078
Expense accruals for warranties issued during the period	1,128	789
Less current period warranty claims paid	1,171	1,328
Warranties, Balance at end of period	$ 4,258	$ 3,539

Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Jan. 02, 2015
Debt Instrument [Line Items]
Interest Paid	$ 135	$ 156
Foriegn Subsidiaries [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	$ 0	$ 0
Revolvers [Member]
Debt Instrument [Line Items]
Annual Seasonal Pay Down Duration	June 30th through October 31st of each year under the agreement
Initiation Date	Sep. 16, 2013
Expiration Date	Sep. 16, 2018
Maximum Amount of Asset or Stock Aquisition	$ 20,000
Ratio of Indebtedness to Net Capital	2.5
Maximum Amount of Dividends Paid or Repurchases of Common Stock	$ 10,000
Line of Credit Facility, Dividend Restrictions	The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year
Line of Credit Facility, Asset Restrictions	Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company's consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company's consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition
Line of Credit Facility, Covenant Terms	The Revolving Credit Agreement restricts the Company's ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants
Line of Credit Facility, Collateral	The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company's domestic subsidiaries.
Line of Credit Facility, Interest Rate Description	The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company's leverage ratio for the trailing twelve month period
Applicable margin, percentage	1.70%	1.40%
Revolvers [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Applicable margin, percentage	2.00%
Revolvers [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Applicable margin, percentage	1.25%
Revolvers Borrowing Capacity Seasonal [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	$ 60,000
Revolvers Borrowing Capacity Standard [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	90,000
Unsecured Line Of Credit [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	$ 0	$ 0
Term Loans [Member]
Debt Instrument [Line Items]
Debt maturity date	Sep. 29, 2029
Interest Rate at Period End	5.50%	5.25%
Pre Payment Penalty Percent	4.00%
Annual Decrease Of Pre Payment Penalty	1.00%
Financial Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding	$ 682	$ 655

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Indebtedness [Abstract]
Term Loans	$ 7,371	$ 7,430	$ 7,696
Revolvers	23,942		24,740
Other	283
Total Debt	31,596	7,430	32,436
Less current portion of long term debt	366	368	354
Less short term debt
Total long-term debt	$ 31,230	$ 7,062	$ 32,082

- Definition

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

+ References + Details

Indebtedness (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Jan. 01, 2016 USD ($)
Indebtedness [Abstract]
2016	$ 272
2017	381
2018	24,345
2019	426
2020	732
Thereafter	5,440
Total	$ 31,596

Derivative Instruments And Hedging Activities (Narrative) (Details) - contract	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Derivative [Line Items]
Derivative, Number of Instruments Held	0	0
Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	15.00%
Revenue Other Than U.S. Dollar [Member] \| Other Foreign Currencies [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	1.00%
Euro [Member] \| Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	7.00%
Canadian Dollars [Member] \| Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	4.00%
Hong Kong, Dollars \| Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	3.00%

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Jan. 02, 2015
Fair Value Measurements [Abstract]
Assets at fair value, Nonrecurring	$ 0	$ 0
Liabilities at fair value, Nonrecurring	$ 0	$ 0

Fair Value Measurements (Summary of Financial Assets Measured at Fair Value) (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 02, 2015	Jan. 02, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 12,142	$ 11,441	$ 11,567
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	12,142	11,441	11,567
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets

Fair Value Measurements (Effect of Changes in the Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Rabbi Trust Assets [Member]
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Changes in fair value, loss (income)	$ 63	$ 118

Segments of Business (Narrative) (Details) $ in Thousands	3 Months Ended
Segments of Business (Narrative) (Details) $ in Thousands	Jan. 01, 2016 USD ($) customer	Jan. 02, 2015 customer
Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Number Of Customers		0
Marine Electronics, Outdoor Equipment and Watercraft [Member]
Revenue, Major Customer [Line Items]
Revenues \| $	$ 12,000
Number Of Customers	1

Segments of Business (Summary of Operations by Business Unit) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015	Oct. 02, 2015
Segment Reporting Information [Line Items]
Net sales	$ 85,298	$ 70,822
Operating profit (loss)	(900)	(7,331)
Total assets (end of period)	321,474	305,921	$ 299,204
Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(338)	(115)
Eliminations [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	42	14
Eliminations [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	8	9
Eliminations [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	5	7
Eliminations [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales	283	85
Operating Segments [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	58,558	43,529
Operating profit (loss)	5,695	(1,587)
Total assets (end of period)	153,785	136,022	125,113
Operating Segments [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	6,306	6,373
Operating profit (loss)	(202)	(345)
Total assets (end of period)	32,311	32,800	33,663
Operating Segments [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	6,373	5,448
Operating profit (loss)	(535)	(1,026)
Total assets (end of period)	23,760	23,293	20,898
Operating Segments [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales	14,009	15,429
Operating profit (loss)	(1,874)	(336)
Total assets (end of period)	68,058	65,984	62,589
Operating Segments [Member] \| Other / Corporate [Member]
Segment Reporting Information [Line Items]
Net sales	52	43
Operating profit (loss)	(3,984)	(4,037)
Total assets (end of period)	$ 43,560	$ 47,822	$ 56,941

Accumulated Other Comprehensive Income (Changes in AOCI by Component, Net of Tax) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 3,637	$ 12,778
Other comprehensive loss before reclassifications	(1,777)	(3,554)
Amounts reclassified from accumulated other comprehensive income	155	85
Tax effects	(59)
Ending balance	1,956	9,309
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	10,253	18,424
Other comprehensive loss before reclassifications	(1,777)	(3,554)
Ending balance	8,476	14,870
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(6,616)	(5,646)
Amounts reclassified from accumulated other comprehensive income	155	85
Tax effects	(59)
Ending balance	$ (6,520)	$ (5,561)

- Definition

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

+ References + Details

Accumulated Other Comprehensive Income (Reclassifications Out of AOCI) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 01, 2016	Jan. 02, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense (benefit)	$ (15)	$ 2,730
Net loss	(534)	(4,194)
Unamortized Loss On Defined Benefit Pension Plans [Member] \| Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales / Operating Expense	155	85
Income tax expense (benefit)	(59)
Net loss	$ 96	$ 85

- Definition

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

+ References + Details

Acquisition (Narrative) (Details) - SeaBear [Member] - USD ($) $ in Thousands		3 Months Ended
	Oct. 27, 2015	Jan. 01, 2016
Business acquisition date		Oct. 27, 2015
Net assets acquired	$ 5,250
Segregated indemnification escrow amount	1,115
Business Acquisition, Transaction Costs	$ 465	$ 301

Acquisition (Provisional Fair Values Of The Assets Acquired, Liabilities Assumed And Goodwill Acquired) (Details) - USD ($) $ in Thousands	Jan. 01, 2016	Oct. 27, 2015	Oct. 02, 2015	Jan. 02, 2015	Oct. 03, 2014
Goodwill	$ 19,624		$ 14,292	$ 14,295	$ 14,416
SeaBear [Member]
Accounts receivable		$ 34
Inventories		179
Other current assets		42
Property, plant and equipment		28
Less, accounts payable and accruals		200
Less, long term liabilities		289
Total identifiable net assets		(206)
Goodwill		5,456
Net assets acquired		$ 5,250