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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Apr. 01, 2016	Apr. 29, 2016
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 01, 2016
Document Fiscal Period Focus	Q2
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		8,808,905
Class B [Member]
Entity Common Stock, Shares Outstanding		1,212,382

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Net sales	$ 134,192	$ 133,111	$ 219,490	$ 203,933
Cost of sales	79,197	81,175	131,196	124,663
Gross profit	54,995	51,936	88,294	79,270
Operating expenses:
Marketing and selling	25,776	27,645	45,775	46,144
Administrative management, finance and information systems	9,891	12,404	20,045	24,315
Research and development	4,190	4,264	8,236	8,519
Total operating expenses	39,857	44,313	74,056	78,978
Operating profit	15,138	7,623	14,238	292
Interest income	(10)	(8)	(18)	(30)
Interest expense	297	316	487	503
Other expense (income)	182	495	(381)	(77)
Profit (loss) before income taxes	14,669	6,820	14,150	(104)
Income tax expense	5,348	3,174	5,363	444
Net income (loss)	$ 9,321	$ 3,646	$ 8,787	$ (548)
Participating securities
Dilutive stock options and restricted stock units
Weighted average common shares - Dilutive	9,848	9,725	9,821	9,703
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,636	8,513	8,609	8,491
Net income (loss) per common share - Basic:
Net loss per common share - Basic	$ 0.94	$ 0.37	$ 0.89	$ (0.06)
Net income (loss) per common share - Diluted:
Net loss per common share - Diluted	0.93	0.36	0.88	(0.06)
Dividends declared per common share:
Dividends declared per common share	$ 0.08	$ 0.08	$ 0.16	$ 0.15
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,212	1,212	1,212
Net income (loss) per common share - Basic:
Net loss per common share - Basic	$ 0.86	$ 0.34	$ 0.81	$ (0.06)
Net income (loss) per common share - Diluted:
Net loss per common share - Diluted	0.93	0.36	0.88	(0.06)
Dividends declared per common share:
Dividends declared per common share	$ 0.07	$ 0.07	$ 0.15	$ 0.14

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Comprehensive income (loss):
Net income (loss)	$ 9,321	$ 3,646	$ 8,787	$ (548)
Other comprehensive income (loss):
Foreign currency translation gain (loss)	3,048	(5,192)	1,271	(8,746)
Change in pension plans, net of tax of $59, $98, $118 and $98, respectively	97	(13)	193	72
Total other comprehensive income (loss)	3,145	(5,205)	1,464	(8,674)
Total comprehensive income (loss)	$ 12,466	$ (1,559)	$ 10,251	$ (9,222)

- 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		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plans, tax	$ 59	$ 98	$ 118	$ 98

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Current assets:
Cash and cash equivalents	$ 50,938	$ 69,159	$ 48,906
Accounts receivable, net	102,786	44,798	110,817
Inventories	89,769	79,919	79,752
Other current assets	4,573	4,845	5,764
Total current assets	248,066	198,721	245,239
Property, plant and equipment, net of accumulated depreciation of $122,369, $116,902 and $109,915, respectively	45,862	45,287	44,741
Deferred income taxes	16,389	15,867	12,808
Goodwill	16,672	14,292	14,309
Other intangible assets, net	14,435	11,688	12,088
Other assets	13,365	13,349	13,666
Total assets	354,789	299,204	342,851
Current liabilities:
Short-term debt
Current maturities of long-term debt	373	368	359
Accounts payable	40,966	28,455	40,923
Accrued liabilities:
Salaries, wages and benefits	12,162	16,815	11,872
Accrued warranty	4,735	4,301	4,219
Income taxes payable	7,618	3,837	1,203
Other	20,274	15,778	17,764
Total current liabilities	86,128	69,554	76,340
Long-term debt, less current maturities	37,172	7,062	55,333
Deferred income taxes	1,266	1,182	1,221
Retirement benefits	9,901	10,118	8,388
Other liabilities	13,133	13,320	13,526
Total liabilities	147,600	101,236	154,808
Shareholders' equity:
Preferred stock: none issued
Common stock:
Capital in excess of par value	70,084	69,545	68,672
Retained earnings	132,374	125,173	115,541
Accumulated other comprehensive income	5,101	3,637	4,104
Treasury stock at cost, shares of Class A common stock: 33,599, 33,241 and 26,510, respectively	(872)	(889)	(776)
Total shareholders' equity	207,189	197,968	188,043
Total liabilities and shareholders' equity	354,789	299,204	342,851
Class A [Member]
Common stock:
Shares issued and outstanding	441	441	441
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Property, plant and equipment, accumulated depreciation	$ 122,369	$ 116,902	$ 111,439
Class A [Member]
Common stock, shares issued	8,808,905	8,770,612	8,792,341
Common stock, shares outstanding	8,808,905	8,770,612	8,792,341
Treasury stock, shares	33,599	33,241	26,510
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	6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015
CASH USED FOR OPERATING ACTIVITIES
Net income (loss)	$ 8,787	$ (548)
Adjustments to reconcile net income (loss) to net cash used for operating activities:
Depreciation	5,220	5,243
Amortization of intangible assets	430	428
Amortization of deferred financing costs	61	61
Stock based compensation	947	967
Deferred income taxes	(302)	432
Change in operating assets and liabilities:
Accounts receivable, net	(57,481)	(67,982)
Inventories, net	(9,080)	(15,692)
Accounts payable and accrued liabilities	16,146	17,550
Other current assets	377	1,499
Other non-current assets	23	(61)
Other long-term liabilities	(444)	6
Other, net	(179)	255
Cash used for operating activities	(35,495)	(57,842)
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business	(5,250)
Capital expenditures	(5,608)	(4,163)
Cash used for investing activities	(10,858)	(4,163)
CASH PROVIDED BY FINANCING ACTIVITIES
Net borrowings from revolving credit lines	30,000	48,084
Principal payments on term loans and other long-term debt	(180)	(183)
Common stock transactions	22	(175)
Dividends paid	(1,583)	(1,483)
Purchases of treasury stock	(476)	(501)
Cash provided by financing activities	27,783	45,742
Effect of foreign currency rate changes on cash	349	(5,624)
Decrease in cash and cash equivalents	(18,221)	(21,887)
CASH AND CASH EQUIVALENTS
Beginning of period	69,159	70,793
End of period	$ 50,938	$ 48,906

Basis Of Presentation	6 Months Ended
Basis Of Presentation	Apr. 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 April 1, 2016 and April 3, 2015, and their results of operations for the three and six month periods then ended and cash flows for the six month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended 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 and six months ended April 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	6 Months Ended
Accounts Receivable	Apr. 01, 2016
Accounts Receivable [Abstract]
Accounts Receivable	2Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $2,310, $2,329 and $2,338 as of the periods ended April 1, 2016, October 2, 2015 and April 3, 2015, respectively. The increase in net accounts receivable to $102,786 as of April 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")	6 Months Ended
Earnings Per Share ("EPS")	Apr. 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 and six month periods ended April 1, 2016 and the three month period ended April 3, 2015, basic income per share for the Class A and Class B shares has been presented using the two class method and reflects the allocation of undistributed income described above. For the six month period ended April 3, 2015, basic loss per share for Class A and Class B shares was the same because there were no cumulative undistributed earnings on a year to date basis and basic loss per share for Class A and Class B shares has been presented using the two class method 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 six month period ended April 3, 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 and six month periods ended April 1, 2016 and April 3, 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 170,357 and 278,659 for the three months ended April 1, 2016 and April 3, 2015, respectively, and 178,435 and 293,907 for the six months ended April 1, 2016 and April 3, 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 48,456 and 10,088 for the three month periods ended April 1, 2016 and April 3, 2015, respectively, and 48,456 and 10,088 for the six month periods ended April 1, 2016 and April 3, 2015, respectively.

Stock-Based Compensation And Stock Ownership Plans

6 Months Ended

Apr. 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 581,832 shares of the Company’s Class A common stock available for future grant to key executives and non-employee directors at April 1, 2016.

Stock Options

To the extent outstanding, all of the Company’s stock options outstanding during the periods covered by this Report are fully vested, with no further compensation expense to be recorded. There were no grants of stock options during either of the six month periods ended April 1, 2016 or April 3, 2015. As of April 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 within two to 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 six months ended April 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 April 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 six month periods ended April 1, 2016 and April 3, 2015, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $332 and $436 for the three month periods ended April 1, 2016 and April 3, 2015, respectively, and $680 and $839 for the six month periods ended April 1, 2016 and April 3, 2015, respectively. Unrecognized compensation cost related to non-vested stock as of April 1, 2016 was $2,075, 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 six month periods ended April 1, 2016 and April 3, 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 48,456 restricted stock units unvested and outstanding as of April 1, 2016 with a weighted average grant date fair value of $23.65. There were 10,088 restricted stock units unvested and outstanding as of April 3, 2015 with a weighted average grant date fair value of $31.23.

The Company issued 14,070 restricted stock units at a weighted average grant price of $22.39 during the three month period ended April 1, 2016 and 48,456 restricted stock units at a weighted average grant price of $23.65 during the six month period ended April 1, 2016. The Company issued 7,336 restricted stock units at a weighted average grant price of $33.40 during the three and six month periods ended April 3, 2015.

Stock compensation expense, net of forfeitures, related to restricted stock units was $137 for the three months ended April 1, 2016 and $267 for the six months ended April 1, 2016. Stock compensation expense, net of forfeitures, related to restricted stock units was $67 for the three months ended April 3, 2015 and $128 for the six month period ended April 3, 2015. Unrecognized compensation cost related to non-vested restricted stock units as of April 1, 2016 was $981, which amount will be amortized to expense through September 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 of Class A common stock under the Employees’ Stock Purchase Plan during any of the three or six month periods ended April 1, 2016 or April 3, 2015.

Pension Plans

6 Months Ended

Apr. 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 and six month periods ended April 1, 2016 and April 3, 2015 were as follows:



	Three Months Ended				Six Months Ended
	April 1		April 3		April 1		April 3
	2016		2015		2016		2015

Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		277		270		554		539
Less estimated return on plan assets		299		220		598		494
Amortization of unrecognized losses		155		86		310		171
Net periodic benefit cost	$	133	$	136	$	266	$	216

Income Taxes

6 Months Ended

Apr. 01, 2016

Income Taxes [Abstract]

Income Taxes

6Income Taxes

For the three and six months ended April 1, 2016 and April 3, 2015, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:



	Three Months Ended				Six Months Ended
	April 1		April 3		April 1		April 3
(thousands, except tax rate data)	2016		2015		2016		2015
Profit (loss) before income taxes	$	14,669	$	6,820	$	14,150	$	(104)
Income tax expense		5,348		3,174		5,363		444
Effective income tax rate		36.5%		46.5%		37.9%		-426.9%

The change in the Company’s effective tax rate for the three months ended April 1, 2016 versus the prior year three month period was due to variances in income for entities with a valuation allowance and the unfavorable discrete state tax expense items recorded in the prior year three month period.

The change in the Company’s effective tax rate for the six months ended April 1, 2016 versus the prior year to date period was primarily due to the impact of positive earnings in the current year periods compared to negative earnings in the prior year to date period.

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 April 1, 2016 and April 3, 2015 were:



April 1		April 3
2016		2015
	Australia		France
	France		Indonesia
	Japan		Italy
	Netherlands		Japan
	New Zealand		Netherlands
	Spain		New Zealand
	Switzerland		Spain

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 and Germany. 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

Pursuant to ASU No. 2015-17, the Company reclassified current deferred tax assets of $8,613 and $10,649 to non-current deferred tax assets, as of April 3, 2015 and October 2, 2015, respectively. See “Note 14 – New Accounting Pronouncements” for additional information.

Inventories

6 Months Ended

Apr. 01, 2016

Inventories [Abstract]

Inventories

7Inventories

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


	April 1		October 2		April 3
	2016		2015		2015
Raw materials	$	33,028	$	34,711	$	34,655
Work in process		155		24		121
Finished goods		56,586		45,184		44,976
	$	89,769	$	79,919	$	79,752

Goodwill

6 Months Ended

Apr. 01, 2016

Goodwill [Abstract]

Goodwill

8Goodwill

The changes in goodwill during the six months ended April 1, 2016 and April 3, 2015 were as follows:


	April 1		April 3
	2016		2015
Balance at beginning of period	$	14,292	$	14,416
Acquisitions		2,338		-
Amount attributable to movements in foreign currency rates		42		(107)
Balance at end of period	$	16,672	$	14,309

We evaluate the carrying value of long-lived assets, including intangible assets subject to amortization, when events and circumstances warrant such an evaluation. During the second quarter of fiscal 2016, the Company re-evaluated its projections for its Diving reporting unit, based on lower than anticipated results due to continuing market dislocation and economic factors. In conducting this analysis, the Company evaluated its cash flows for the Diving reporting unit over a five-year period. Based on the Company’s goodwill assessment, the fair value of the Diving reporting unit exceeded its carrying value by approximately 9%. The Company believes its assumptions are reasonable, however, the fair value of the reporting unit is close to its carrying amount, including goodwill, and is sensitive to changes in assumptions. There can be no assurance that its estimates and assumptions made for purposes of its goodwill impairment testing, at the annual date and the interim testing date, will prove to be accurate predictions of the future. A sustained decline in Diving sales, unfavorable operating margins, lack of new product acceptance by consumers, changes in customer trends, an increase in the discount rate, and/or a decrease in our projected long-term growth rates used in the discounted cash flow model could result in significant changes to the goodwill impairment analysis going forward, including a potential significant goodwill impairment charge during a future statement period.

Warranties

6 Months Ended

Apr. 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 six months ended April 1, 2016 and April 3, 2015.



	April 1		April 3
	2016		2015
Balance at beginning of period	$	4,301	$	4,078
Expense accruals for warranties issued during the period		2,337		2,304
Less current period warranty claims paid		1,903		2,163
Balance at end of period	$	4,735	$	4,219

Contingencies	6 Months Ended
Contingencies	Apr. 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

6 Months Ended

Apr. 01, 2016

Indebtedness [Abstract]

Indebtedness

11Indebtedness

Debt was comprised of the following at April 1, 2016, October 2, 2015, and April 3, 2015:



	April 1 2016		October 2 2015		April 3 2015
Term loans	$	7,251	$	7,430	$	7,608
Revolvers		30,000		-		48,084
Other		294		-		-
Total debt		37,545		7,430		55,692
Less current portion of long term debt		373		368		359
Less short term debt		-		-		-
Total long-term debt	$	37,172	$	7,062	$	55,333

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 April 1, 2016 and April 3, 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 April 1, 2016 and April 3, 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 April 1, 2016 or April 3, 2015. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance, which totaled approximately $680 and $646 at April 1, 2016 and April 3, 2015, respectively. The Company had no unsecured lines of credit as of April 1, 2016 or April 3, 2015.

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


Fiscal Year
2016	$	152
2017		381
2018		30,403
2019		426
2020		743
Thereafter		5,440
Total	$	37,545

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 April 1, 2016 and April 3, 2015 was $267 and $256, respectively. Interest paid for the six month periods ended April 1, 2016 and April 3, 2015 was $402 and $412, 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 April 1, 2016 and April 3, 2015 approximated its carrying value.

Derivative Instruments And Hedging Activities	6 Months Ended
Derivative Instruments And Hedging Activities	Apr. 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 six month period ended April 1, 2016 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros, 5% were denominated in Canadian dollars and 2% 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 April 1, 2016 and April 3, 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Fair Value Measurements

6 Months Ended

Apr. 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 April 1, 2016, October 2, 2015 and April 3, 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 April 1, 2016:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,536	$	-	$	-	$	11,536

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 April 3, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,893	$	-	$	-	$	11,893



The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the three months ended April 1, 2016 and April 3, 2015 was:

	Location of loss (income)	Three Months Ended
	recognized in Statement of	April 1		April 3
	Operations	2016		2015
Rabbi trust assets	Other expense (income), net	$	(9)	$	(331)

The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the six month periods ended April 1, 2016 and April 3, 2015 was:

	Location of (income) loss	Six Months Ended
	recognized in Statement of	April 1		April 3
	Operations	2016		2015
Rabbi trust assets	Other expense (income), net	$	54	$	(449)

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 April 1, 2016 or April 3, 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	6 Months Ended
New Accounting Pronouncements	Apr. 01, 2016
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	14New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 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 September 25, 2015, the 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 this accounting standard at the beginning of the second quarter of fiscal 2016. On November 20, 2015, the 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. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The amendments in this update will increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This amendment is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is evaluating the effect, if any, of this standard on its financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. The ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. Excess tax benefits for share-based payments will be recorded as a reduction of income taxes and reflected in operating cash flows upon the adoption of this ASU. Excess tax benefits are recorded in equity and as financing activity under the current rules. The guidance will be effective for annual reporting periods beginning after December 15, 2016 and interim periods within those fiscal years with early adoption permitted. We are evaluating the impact of the future adoption of this standard on our consolidated financial statements.

Segments Of Business

6 Months Ended

Apr. 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 six months ended April 1, 2016, net sales to one customer of the Company’s Marine Electronics, Outdoor Equipment and Watercraft segments represented approximately $22,500 of the Company’s consolidated revenues. The Company had no single customer that represented more than 10% of its total net sales during the six month period ended April 3, 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				Six Months Ended
	April 1		April 3		April 1		April 3		October 2
	2016		2015		2016		2015		2015
Net sales:
Marine Electronics:
Unaffiliated customers	$	90,865	$	89,226	$	149,423	$	132,755
Interunit transfers		128		112		170		126
Outdoor Equipment:
Unaffiliated customers		11,609		12,149		17,915		18,522
Interunit transfers		7		8		15		17
Watercraft:
Unaffiliated customers		14,730		13,893		21,103		19,341
Interunit transfers		21		13		26		20
Diving
Unaffiliated customers		16,836		17,708		30,845		33,137
Interunit transfers		224		205		507		290
Other / Corporate		152		135		204		178
Eliminations		(380)		(338)		(718)		(453)
Total	$	134,192	$	133,111	$	219,490	$	203,933
Operating profit (loss):
Marine Electronics	$	17,283	$	11,130	$	22,978	$	9,543
Outdoor Equipment		999		1,070		797		725
Watercraft		831		-		296		(1,026)
Diving		(704)		(369)		(2,578)		(705)
Other / Corporate		(3,271)		(4,208)		(7,255)		(8,245)
	$	15,138	$	7,623	$	14,238	$	292
Total assets (end of period):
Marine Electronics					$	168,007	$	170,510	$	125,113
Outdoor Equipment						34,261		35,053		33,663
Watercraft						33,329		32,255		20,898
Diving						67,267		63,830		62,589
Other / Corporate						51,925		41,203		56,941
					$	354,789	$	342,851	$	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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Accumulated Other Comprehensive Income

6 Months Ended

Apr. 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 April 1, 2016 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2016	$	8,476		(6,520)		1,956
Other comprehensive income before reclassifications		3,048		-		3,048
Amounts reclassified from accumulated other comprehensive income		-		156		156
Tax effects		-		(59)		(59)
Balance at April 1, 2016	$	11,524	$	(6,423)	$	5,101

The changes in AOCI by component, net of tax, for the six months ended April 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 loss before reclassifications		1,271		-		1,271
Amounts reclassified from accumulated other comprehensive income		-		311		311
Tax effects		-		(118)		(118)
Balance at April 1, 2016	$	11,524	$	(6,423)	$	5,101

The changes in AOCI by component, net of tax, for the three months ended April 3, 2015 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at January 2, 2015	$	14,870	$	(5,561)	$	9,309
Other comprehensive loss before reclassifications		(5,192)		-		(5,192)
Amounts reclassified from accumulated other comprehensive income		-		85		85
Tax effects		-		(98)		(98)
Balance at April 3, 2015	$	9,678	$	(5,574)	$	4,104

The changes in AOCI by component, net of tax, for the six months ended April 3, 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		(8,746)		-		(8,746)
Amounts reclassified from accumulated other comprehensive income		-		170		170
Tax effects		-		(98)		(98)
Balance at April 3, 2015	$	9,678	$	(5,574)	$	4,104


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	156	Cost of sales / Operating expense
Tax effects		(59)	Income tax expense (benefit)
Total reclassifications for the period	$	97


The reclassifications out of AOCI for the three month period ended April 3, 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		(98)	Income tax expense (benefit)
Total reclassifications for the period	$	(13)


The reclassifications out of AOCI for the six months ended April 1, 2016 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	311	Cost of sales / Operating expense
Tax effects		(118)	Income tax expense
Total reclassifications for the period	$	193


The reclassifications out of AOCI for the six months ended April 3, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	170	Cost of sales / Operating expense
Tax effects		(98)	Income tax expense
Total reclassifications for the period	$	72

- Definition

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

+ References

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-Name Accounting Standards Codification
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-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

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-Name Accounting Standards Codification
-Topic 505
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-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Acquisition

6 Months Ended

Apr. 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 prior to the closing 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		3,175
Less, accounts payable and accruals		200
Less, long term liabilities		289
Total identifiable net assets		2,969
Goodwill		2,281
Net assets acquired	$	5,250

An increase to the provisional fair value of identifiable intangible assets of $3,175 was made with a corresponding decrease to the provisional value of goodwill during the quarter ended April 1, 2016.

Transaction costs incurred for the acquisition to date were $465, of which $301 was recognized during the six months ended April 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
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+ Details

Basis Of Presentation (Policy)	6 Months Ended
Basis Of Presentation (Policy)	Apr. 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 April 1, 2016 and April 3, 2015, and their results of operations for the three and six month periods then ended and cash flows for the six month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended 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 and six months ended April 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)

6 Months Ended

Apr. 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 April 1, 2016	170,357		23.62

Pension Plans (Tables)

6 Months Ended

Apr. 01, 2016

Pension Plans [Abstract]

Components of Net Periodic Benefit Cost



	Three Months Ended				Six Months Ended
	April 1		April 3		April 1		April 3
	2016		2015		2016		2015

Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		277		270		554		539
Less estimated return on plan assets		299		220		598		494
Amortization of unrecognized losses		155		86		310		171
Net periodic benefit cost	$	133	$	136	$	266	$	216

Income Taxes (Tables)

6 Months Ended

Apr. 01, 2016

Income Taxes [Abstract]

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



	Three Months Ended				Six Months Ended
	April 1		April 3		April 1		April 3
(thousands, except tax rate data)	2016		2015		2016		2015
Profit (loss) before income taxes	$	14,669	$	6,820	$	14,150	$	(104)
Income tax expense		5,348		3,174		5,363		444
Effective income tax rate		36.5%		46.5%		37.9%		-426.9%

Summary of Tax Jurisdictions of Entities with Valuation Allowances



April 1		April 3
2016		2015
	Australia		France
	France		Indonesia
	Japan		Italy
	Netherlands		Japan
	New Zealand		Netherlands
	Spain		New Zealand
	Switzerland		Spain

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)

6 Months Ended

Apr. 01, 2016

Inventories [Abstract]

Schedule of Inventories


	April 1		October 2		April 3
	2016		2015		2015
Raw materials	$	33,028	$	34,711	$	34,655
Work in process		155		24		121
Finished goods		56,586		45,184		44,976
	$	89,769	$	79,919	$	79,752

Goodwill (Tables)

6 Months Ended

Apr. 01, 2016

Goodwill [Abstract]

Schedule of Goodwill


	April 1		April 3
	2016		2015
Balance at beginning of period	$	14,292	$	14,416
Acquisitions		2,338		-
Amount attributable to movements in foreign currency rates		42		(107)
Balance at end of period	$	16,672	$	14,309

Warranties (Tables)

6 Months Ended

Apr. 01, 2016

Warranties [Abstract]

Summary of Warranty Activity



	April 1		April 3
	2016		2015
Balance at beginning of period	$	4,301	$	4,078
Expense accruals for warranties issued during the period		2,337		2,304
Less current period warranty claims paid		1,903		2,163
Balance at end of period	$	4,735	$	4,219

Indebtedness (Tables)

6 Months Ended

Apr. 01, 2016

Indebtedness [Abstract]

Schedule of Debt



	April 1 2016		October 2 2015		April 3 2015
Term loans	$	7,251	$	7,430	$	7,608
Revolvers		30,000		-		48,084
Other		294		-		-
Total debt		37,545		7,430		55,692
Less current portion of long term debt		373		368		359
Less short term debt		-		-		-
Total long-term debt	$	37,172	$	7,062	$	55,333

Schedule of Maturities of Long-term Debt


Fiscal Year
2016	$	152
2017		381
2018		30,403
2019		426
2020		743
Thereafter		5,440
Total	$	37,545

Fair Value Measurements (Tables)

6 Months Ended

Apr. 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 April 1, 2016:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,536	$	-	$	-	$	11,536

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 April 3, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,893	$	-	$	-	$	11,893

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 months ended April 1, 2016 and April 3, 2015 was:

	Location of loss (income)	Three Months Ended
	recognized in Statement of	April 1		April 3
	Operations	2016		2015
Rabbi trust assets	Other expense (income), net	$	(9)	$	(331)

The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the six month periods ended April 1, 2016 and April 3, 2015 was:

	Location of (income) loss	Six Months Ended
	recognized in Statement of	April 1		April 3
	Operations	2016		2015
Rabbi trust assets	Other expense (income), net	$	54	$	(449)

Segments Of Business (Tables)

6 Months Ended

Apr. 01, 2016

Segments Of Business [Abstract]

Summary of Operations by Business Unit



	Three Months Ended				Six Months Ended
	April 1		April 3		April 1		April 3		October 2
	2016		2015		2016		2015		2015
Net sales:
Marine Electronics:
Unaffiliated customers	$	90,865	$	89,226	$	149,423	$	132,755
Interunit transfers		128		112		170		126
Outdoor Equipment:
Unaffiliated customers		11,609		12,149		17,915		18,522
Interunit transfers		7		8		15		17
Watercraft:
Unaffiliated customers		14,730		13,893		21,103		19,341
Interunit transfers		21		13		26		20
Diving
Unaffiliated customers		16,836		17,708		30,845		33,137
Interunit transfers		224		205		507		290
Other / Corporate		152		135		204		178
Eliminations		(380)		(338)		(718)		(453)
Total	$	134,192	$	133,111	$	219,490	$	203,933
Operating profit (loss):
Marine Electronics	$	17,283	$	11,130	$	22,978	$	9,543
Outdoor Equipment		999		1,070		797		725
Watercraft		831		-		296		(1,026)
Diving		(704)		(369)		(2,578)		(705)
Other / Corporate		(3,271)		(4,208)		(7,255)		(8,245)
	$	15,138	$	7,623	$	14,238	$	292
Total assets (end of period):
Marine Electronics					$	168,007	$	170,510	$	125,113
Outdoor Equipment						34,261		35,053		33,663
Watercraft						33,329		32,255		20,898
Diving						67,267		63,830		62,589
Other / Corporate						51,925		41,203		56,941
					$	354,789	$	342,851	$	299,204

Accumulated Other Comprehensive Income (Tables)

6 Months Ended

Apr. 01, 2016

Accumulated Other Comprehensive Income [Abstract]

Changes in AOCI by Component, Net of Tax


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

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2016	$	8,476		(6,520)		1,956
Other comprehensive income before reclassifications		3,048		-		3,048
Amounts reclassified from accumulated other comprehensive income		-		156		156
Tax effects		-		(59)		(59)
Balance at April 1, 2016	$	11,524	$	(6,423)	$	5,101

The changes in AOCI by component, net of tax, for the six months ended April 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 loss before reclassifications		1,271		-		1,271
Amounts reclassified from accumulated other comprehensive income		-		311		311
Tax effects		-		(118)		(118)
Balance at April 1, 2016	$	11,524	$	(6,423)	$	5,101

The changes in AOCI by component, net of tax, for the three months ended April 3, 2015 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at January 2, 2015	$	14,870	$	(5,561)	$	9,309
Other comprehensive loss before reclassifications		(5,192)		-		(5,192)
Amounts reclassified from accumulated other comprehensive income		-		85		85
Tax effects		-		(98)		(98)
Balance at April 3, 2015	$	9,678	$	(5,574)	$	4,104

The changes in AOCI by component, net of tax, for the six months ended April 3, 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		(8,746)		-		(8,746)
Amounts reclassified from accumulated other comprehensive income		-		170		170
Tax effects		-		(98)		(98)
Balance at April 3, 2015	$	9,678	$	(5,574)	$	4,104

Reclassifications Out of AOCI


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	156	Cost of sales / Operating expense
Tax effects		(59)	Income tax expense (benefit)
Total reclassifications for the period	$	97


The reclassifications out of AOCI for the three month period ended April 3, 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		(98)	Income tax expense (benefit)
Total reclassifications for the period	$	(13)


The reclassifications out of AOCI for the six months ended April 1, 2016 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	311	Cost of sales / Operating expense
Tax effects		(118)	Income tax expense
Total reclassifications for the period	$	193


The reclassifications out of AOCI for the six months ended April 3, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	170	Cost of sales / Operating expense
Tax effects		(98)	Income tax expense
Total reclassifications for the period	$	72

Acquisition (Tables)

6 Months Ended

Apr. 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		3,175
Less, accounts payable and accruals		200
Less, long term liabilities		289
Total identifiable net assets		2,969
Goodwill		2,281
Net assets acquired	$	5,250

Accounts Receivable (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Accounts Receivable [Abstract]
Allowances for doubtful accounts receivable	$ 2,310	$ 2,329	$ 2,338
Accounts receivable, net	$ 102,786	$ 44,798	$ 110,817

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended		6 Months Ended
Earnings Per Share ("EPS") (Details) - shares	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 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	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	170,357	278,659	178,435	293,907
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	48,456	10,088	48,456	10,088

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015	Oct. 02, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	581,832		581,832
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	$ 332	$ 436	$ 680	$ 839
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 2,075		2,075
Fair Value Of Vested Restricted Stock			$ 2,349	$ 2,346
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested and outstanding units	48,456	10,088	48,456	10,088
Weighted Average Grant Date Fair Value	$ 23.65	$ 31.23	$ 23.65	$ 31.23
Non-Vested Stock Grants, shares	14,070	7,336	48,456	7,336
Weighted Average Grant Date Fair Value, Grants	$ 22.39	$ 33.40	$ 23.65	$ 33.40
Stock-Based Compensation Expense, Net of Forfeitures	$ 137	$ 67	$ 267	$ 128
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 981		$ 981
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
Minimum [Member] \| 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			2 years
Maximum [Member] \| 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
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	0	0	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]	6 Months Ended
	Apr. 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 (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Pension Plans [Abstract]
Service cost
Interest on projected benefit obligation	277	270	554	539
Less estimated return on plan assets	299	220	598	494
Amortization of unrecognized losses	155	86	310	171
Net periodic benefit cost	$ 133	$ 136	$ 266	$ 216

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Deferred tax assets		$ 16,389	$ 15,867	$ 12,808
Accounting Standards Update 2015-17 [Member]
Deferred tax assets			$ 10,649	$ 8,613
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		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Income Taxes [Abstract]
Profit (loss) before income taxes	$ 14,669	$ 6,820	$ 14,150	$ (104)
Income tax expense	$ 5,348	$ 3,174	$ 5,363	$ 444
Effective income tax rate	36.50%	46.50%	37.90%	(426.90%)

Income Taxes (Summary of Income Tax Examinations) (Details)	6 Months Ended
	Apr. 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 (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Inventories [Abstract]
Raw materials	$ 33,028	$ 34,711	$ 34,655
Work in process	155	24	121
Finished goods	56,586	45,184	44,976
Inventories	$ 89,769	$ 79,919	$ 79,752

Goodwill (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
Goodwill (Narrative) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015	Oct. 03, 2014
Evaluation of long-lived assets, period	5 years
Goodwill	$ 16,672	$ 14,292	$ 14,309	$ 14,416
Diving [Member]
Fair value exceeding its carrying value	$ 9

Goodwill (Schedule of Goodwill) (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015
Goodwill [Abstract]
Goodwill, Balance at beginning of period	$ 14,292	$ 14,416
Acquisitions	2,338
Amount attributable to movements in foreign currency rates	42	(107)
Goodwill, Balance at end of period	$ 16,672	$ 14,309

Warranties (Summary of Warranty Activity) (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015
Warranties [Abstract]
Warranties, Balance at beginning of period	$ 4,301	$ 4,078
Expense accruals for warranties issued during the period	2,337	2,304
Less current period warranty claims paid	1,903	2,163
Warranties, Balance at end of period	$ 4,735	$ 4,219

Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Debt Instrument [Line Items]
Interest Paid	$ 267	$ 256	$ 402	$ 412
Foriegn Subsidiaries [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	$ 0	0	$ 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		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		$ 60,000
Revolvers Borrowing Capacity Standard [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	90,000		90,000
Unsecured Line Of Credit [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity	$ 0	$ 0	$ 0	$ 0
Term Loans [Member]
Debt Instrument [Line Items]
Debt maturity date			Sep. 29, 2029
Interest Rate at Period End	5.50%	5.25%	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	$ 680	$ 646	$ 680	$ 646

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Indebtedness [Abstract]
Term loans	$ 7,251	$ 7,430	$ 7,608
Revolvers	30,000		48,084
Other	294
Total Debt	37,545	7,430	55,692
Less current portion of long term debt	373	368	359
Less short term debt
Total long-term debt	$ 37,172	$ 7,062	$ 55,333

- 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	Apr. 01, 2016 USD ($)
Indebtedness [Abstract]
2016	$ 152
2017	381
2018	30,403
2019	426
2020	743
Thereafter	5,440
Total	$ 37,545

Derivative Instruments And Hedging Activities (Narrative) (Details) - contract	6 Months Ended
	Apr. 01, 2016	Apr. 03, 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	2.00%
Euro [Member] \| Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	6.00%
Canadian Dollars [Member] \| Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	5.00%
Hong Kong, Dollars \| Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	2.00%

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Apr. 03, 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	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 11,536	$ 11,441	$ 11,893
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	11,536	11,441	11,893
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		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Rabbi Trust Assets [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Changes in fair value, loss (income)	$ (9)	$ (331)	$ 54	$ (449)

Segments of Business (Narrative) (Details) $ in Thousands	6 Months Ended
Segments of Business (Narrative) (Details) $ in Thousands	Apr. 01, 2016 USD ($) customer	Apr. 03, 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 \| $	$ 22,500
Number Of Customers	1

Segments of Business (Summary of Operations by Business Unit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015	Oct. 02, 2015
Segment Reporting Information [Line Items]
Net sales	$ 134,192	$ 133,111	$ 219,490	$ 203,933
Operating profit (loss)	15,138	7,623	14,238	292
Total assets (end of period)	354,789	342,851	354,789	342,851	$ 299,204
Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(380)	(338)	(718)	(453)
Eliminations [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	128	112	170	126
Eliminations [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	7	8	15	17
Eliminations [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	21	13	26	20
Eliminations [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales	224	205	507	290
Operating Segments [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	90,865	89,226	149,423	132,755
Operating profit (loss)	17,283	11,130	22,978	9,543
Total assets (end of period)	168,007	170,510	168,007	170,510	125,113
Operating Segments [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	11,609	12,149	17,915	18,522
Operating profit (loss)	999	1,070	797	725
Total assets (end of period)	34,261	35,053	34,261	35,053	33,663
Operating Segments [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	14,730	13,893	21,103	19,341
Operating profit (loss)	831		296	(1,026)
Total assets (end of period)	33,329	32,255	33,329	32,255	20,898
Operating Segments [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales	16,836	17,708	30,845	33,137
Operating profit (loss)	(704)	(369)	(2,578)	(705)
Total assets (end of period)	67,267	63,830	67,267	63,830	62,589
Operating Segments [Member] \| Other / Corporate [Member]
Segment Reporting Information [Line Items]
Net sales	152	135	204	178
Operating profit (loss)	(3,271)	(4,208)	(7,255)	(8,245)
Total assets (end of period)	$ 51,925	$ 41,203	$ 51,925	$ 41,203	$ 56,941

Accumulated Other Comprehensive Income (Changes in AOCI by Component, Net of Tax) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 1,956	$ 9,309	$ 3,637	$ 12,778
Other comprehensive loss before reclassifications	3,048	(5,192)	1,271	(8,746)
Amounts reclassified from accumulated other comprehensive income	156	85	311	170
Tax effects	(59)	(98)	(118)	(98)
Ending balance	5,101	4,104	5,101	4,104
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	8,476	14,870	10,253	18,424
Other comprehensive loss before reclassifications	3,048	(5,192)	1,271	(8,746)
Ending balance	11,524	9,678	11,524	9,678
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(6,520)	(5,561)	(6,616)	(5,646)
Amounts reclassified from accumulated other comprehensive income	156	85	311	170
Tax effects	(59)	(98)	(118)	(98)
Ending balance	$ (6,423)	$ (5,574)	$ (6,423)	$ (5,574)

- 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		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense (benefit)	$ (5,348)	$ (3,174)	$ (5,363)	$ (444)
Net income (loss)	9,321	3,646	8,787	(548)
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	156	85	311	170
Income tax expense (benefit)	(59)	(98)	(118)	(98)
Net income (loss)	$ 97	$ (13)	$ 193	$ 72

- 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		6 Months Ended
	Oct. 27, 2015	Apr. 01, 2016
Business acquisition date		Oct. 27, 2015
Net assets acquired	$ 5,250
Segregated indemnification escrow amount	1,115
Identifiable intangible assets	3,175
Business Acquisition, Transaction Costs	$ 465	$ 301

Acquisition (Provisional Fair Values Of The Assets Acquired, Liabilities Assumed And Goodwill Acquired) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 27, 2015	Oct. 02, 2015	Apr. 03, 2015	Oct. 03, 2014
Goodwill	$ 16,672		$ 14,292	$ 14,309	$ 14,416
SeaBear [Member]
Accounts receivable		$ 34
Inventories		179
Other current assets		42
Property, plant and equipment		28
Identifiable intangible assets		3,175
Less, accounts payable and accruals		200
Less, long term liabilities		289
Total identifiable net assets		2,969
Goodwill		2,281
Net assets acquired		$ 5,250