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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jul. 01, 2016	Jul. 29, 2016
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 01, 2016
Document Fiscal Period Focus	Q3
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		8,817,013
Class B [Member]
Entity Common Stock, Shares Outstanding		1,212,344

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Net sales	$ 139,300	$ 140,883	$ 358,790	$ 344,816
Cost of sales	80,017	82,131	211,213	206,794
Gross profit	59,283	58,752	147,577	138,022
Operating expenses:
Marketing and selling	26,701	28,092	72,476	74,236
Administrative management, finance and information systems	7,679	10,325	27,724	34,640
Goodwill and other intangible assets impairment	6,197		6,197
Research and development	5,123	3,914	13,359	12,433
Total operating expenses	45,700	42,331	119,756	121,309
Operating profit	13,583	16,421	27,821	16,713
Interest income	(4)	(8)	(22)	(38)
Interest expense	93	213	580	716
Other (income) expense	(371)	115	(752)	38
Profit before income taxes	13,865	16,101	28,015	15,997
Income tax expense	7,024	6,104	12,387	6,548
Net income	$ 6,841	$ 9,997	$ 15,628	$ 9,449
Dilutive stock options and restricted stock units	8	4	10	3
Weighted average common shares - Dilutive	9,861	9,736	9,842	9,715
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,641	8,520	8,620	8,500
Net income per common share - Basic:
Net income per common share - Basic	$ 0.69	$ 1.01	$ 1.58	$ 0.96
Net income per common share - Diluted:
Net income per common share - Diluted	0.68	1.00	1.56	0.95
Dividends declared per common share:
Dividends declared per common share	$ 0.08	$ 0.08	$ 0.24	$ 0.23
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,212	1,212	1,212
Net income per common share - Basic:
Net income per common share - Basic	$ 0.63	$ 0.92	$ 1.43	$ 0.87
Net income per common share - Diluted:
Net income per common share - Diluted	0.68	1.00	1.56	0.95
Dividends declared per common share:
Dividends declared per common share	$ 0.07	$ 0.07	$ 0.22	$ 0.20

Condensed Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Comprehensive income:
Net income	$ 6,841	$ 9,997	$ 15,628	$ 9,449
Other comprehensive income (loss):
Foreign currency translation (loss) gain	(873)	1,128	398	(7,618)
Change in pension plans, net of tax of $44, $32, $162 and $130, respectively	70	53	263	125
Total other comprehensive (loss) income	(803)	1,181	661	(7,493)
Total comprehensive income	$ 6,038	$ 11,178	$ 16,289	$ 1,956

Condensed Consolidated Statements Of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plans, tax	$ 44	$ 32	$ 162	$ 130

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Current assets:
Cash and cash equivalents	$ 75,602	$ 69,159	$ 53,916
Accounts receivable, net	70,658	44,798	79,663
Inventories	71,127	79,919	78,318
Other current assets	3,683	4,845	3,967
Total current assets	221,070	198,721	215,864
Property, plant and equipment, net of accumulated depreciation of $124,227, $116,902 and $114,362, respectively	48,981	45,287	44,430
Deferred income taxes	16,392	15,867	17,553
Goodwill	11,508	14,292	14,362
Other intangible assets, net	14,220	11,688	11,876
Other assets	13,990	13,349	13,761
Total assets	326,161	299,204	317,846
Current liabilities:
Short-term debt
Current maturities of long-term debt	378	368	364
Accounts payable	33,715	28,455	38,844
Accrued liabilities:
Salaries, wages and benefits	14,377	16,815	14,700
Accrued warranty	4,584	4,301	4,567
Income taxes payable	7,057	3,837	7,086
Other	21,056	15,778	19,065
Total current liabilities	81,167	69,554	84,626
Long-term debt, less current maturities	7,069	7,062	7,156
Deferred income taxes	1,488	1,182	5,477
Retirement benefits	9,744	10,118	8,252
Other liabilities	13,594	13,320	13,612
Total liabilities	113,062	101,236	119,123
Shareholders' equity:
Preferred stock: none issued
Common stock:
Capital in excess of par value	70,750	69,545	69,194
Retained earnings	138,421	125,173	124,795
Accumulated other comprehensive income	4,298	3,637	5,285
Treasury stock at cost, shares of Class A common stock: 33,561, 33,241 and 39,948, respectively	(872)	(889)	(1,053)
Total shareholders' equity	213,099	197,968	198,723
Total liabilities and shareholders' equity	326,161	299,204	317,846
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	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Property, plant and equipment, accumulated depreciation	$ 124,227	$ 116,902	$ 114,362
Class A [Member]
Common stock, shares issued	8,816,675	8,770,612	8,789,269
Common stock, shares outstanding	8,816,675	8,770,612	8,789,269
Treasury stock, shares	33,561	33,241	39,948
Class B [Member]
Common stock, shares issued	1,212,344	1,212,382	1,212,382
Common stock, shares outstanding	1,212,344	1,212,382	1,212,382

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
Net income	$ 15,628	$ 9,449
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation	7,928	8,026
Amortization of intangible assets	832	642
Amortization of deferred financing costs	92	92
Impairment losses	6,197
Stock based compensation	1,460	1,170
Deferred income taxes	35	(64)
Change in operating assets and liabilities:
Accounts receivable, net	(25,451)	(36,730)
Inventories, net	9,310	(13,996)
Accounts payable and accrued liabilities	10,913	25,692
Other current assets	1,257	3,385
Other non-current assets	(246)	(54)
Other long-term liabilities	(751)	(143)
Other, net	(271)	482
Cash provided by (used for) operating activities	26,933	(2,049)
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business	(8,902)
Capital expenditures	(8,615)	(6,607)
Proceeds from sales of property, plant and equipment	13	15
Cash used for investing activities	(17,504)	(6,592)
CASH USED FOR FINANCING ACTIVITIES
Net borrowings from revolving credit lines
Principal payments on term loans and other long-term debt	(272)	(272)
Common stock transactions	246	27
Dividends paid	(2,376)	(2,224)
Purchases of treasury stock	(476)	(778)
Cash provided by financing activities	(2,878)	(3,247)
Effect of foreign currency rate changes on cash	(108)	(4,989)
Increase (decrease) in cash and cash equivalents	6,443	(16,877)
CASH AND CASH EQUIVALENTS
Beginning of period	69,159	70,793
End of period	75,602	53,916
Supplemental Disclosure:
Cash paid (refunded) for taxes	9,136	(753)
Cash paid for interest	$ 618	$ 694

Basis Of Presentation	9 Months Ended
Basis Of Presentation	Jul. 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 July 1, 2016 and July 3, 2015, and their results of operations for the three and nine month periods then ended and cash flows for the nine month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended 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 nine months ended July 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	9 Months Ended
Accounts Receivable	Jul. 01, 2016
Accounts Receivable [Abstract]
Accounts Receivable	2Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $2,204, $2,329 and $2,216 as of the periods ended July 1, 2016, October 2, 2015 and July 3, 2015, respectively. The increase in net accounts receivable to $70,658 as of July 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")	9 Months Ended
Earnings Per Share ("EPS")	Jul. 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 nine month periods ended July 1, 2016 and the three and nine month periods ended July 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 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. 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 273,912 for the three months ended July 1, 2016 and July 3, 2015, respectively, and 175,742 and 287,241 for the nine months ended July 1, 2016 and July 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 0 for the three and nine month periods ended July 1, 2016 and July 3, 2015.

Stock-Based Compensation And Stock Ownership Plans

9 Months Ended

Jul. 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 future 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 July 1, 2016.

Non-vested Stock

All shares of non-vested stock awarded by the Company have been granted in the form of shares of Class A common stock 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 nine months ended July 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 July 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 13,438 during the nine month periods ended July 1, 2016 and July 3, 2015, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $332 and $91 for the three month periods ended July 1, 2016 and July 3, 2015, respectively, and $1,013 and $930 for the nine month periods ended July 1, 2016 and July 3, 2015, respectively. Unrecognized compensation cost related to non-vested stock as of July 1, 2016 was $1,743, 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 nine month periods ended July 1, 2016 and July 3, 2015 was $2,349 and $3,294, respectively.

Restricted Stock Units

All restricted stock units awarded by the Company have been granted in the form of shares of Class A common stock 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 July 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 July 3, 2015 with a weighted average grant date fair value of $31.23.

The Company issued no restricted stock units during the three month period ended July 1, 2016 and 48,456 restricted stock units at a weighted average grant price of $23.65 during the nine month period ended July 1, 2016. The Company issued 7,336 restricted stock units at a weighted average grant price of $33.40 during the nine month period ended July 3, 2015.

Stock compensation expense, net of forfeitures, related to restricted stock units was $148 for the three months ended July 1, 2016 and $415 for the nine months ended July 1, 2016. Stock compensation expense, net of forfeitures, related to restricted stock units was $79 for the three months ended July 3, 2015 and $207 for the nine month period ended July 3, 2015. Unrecognized compensation cost related to non-vested restricted stock units as of July 1, 2016 was $833, 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.

During the three and nine month periods ended July 1, 2016, the Company issued 7,732 shares of Class A common stock and recognized $33 of expense in connection with the Employees’ Stock Purchase Plan. During the three and nine months ended July 3, 2015, the Company issued 8,062 shares of Class A common stock and recognized $33 of expense in connection with the Employees’ Stock Purchase Plan.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Pension Plans

9 Months Ended

Jul. 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 nine month periods ended July 1, 2016 and July 3, 2015 were as follows:



	Three Months Ended				Nine Months Ended
	July 1		July 3		July 1		July 3
	2016		2015		2016		2015

Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		299		269		853		808
Less estimated return on plan assets		351		247		949		741
Amortization of unrecognized losses		114		85		424		256
Net periodic benefit cost	$	62	$	107	$	328	$	323

Income Taxes

9 Months Ended

Jul. 01, 2016

Income Taxes [Abstract]

Income Taxes

6Income Taxes

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



	Three Months Ended				Nine Months Ended
	July 1		July 3		July 1		July 3
(thousands, except tax rate data)	2016		2015		2016		2015
Profit before income taxes	$	13,865	$	16,101	$	28,015	$	15,997
Income tax expense		7,024		6,104		12,387		6,548
Effective income tax rate		50.7%		37.9%		44.2%		40.9%

The change in the Company’s effective tax rate for the three and nine months ended July 1, 2016 versus the same prior year periods was primarily due to no tax benefit recorded for the non-deductible portion of the goodwill impairment charge recognized in the current year periods.

Variances in income or loss for entities that have a valuation allowance, primarily in non-US tax jurisdictions, will drive fluctuations in the Company’s 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 July 1, 2016 and July 3, 2015 were:



July 1		July 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, Japan 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	2013-2015
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 $8,443 and $10,649 to non-current deferred tax assets, as of July 3, 2015 and October 2, 2015, respectively. See “Note 14 – New Accounting Pronouncements” for additional information.

Inventories

9 Months Ended

Jul. 01, 2016

Inventories [Abstract]

Inventories

7Inventories

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


	July 1		October 2		July 3
	2016		2015		2015
Raw materials	$	24,529	$	34,711	$	30,604
Work in process		85		24		366
Finished goods		46,513		45,184		47,348
	$	71,127	$	79,919	$	78,318

Goodwill

9 Months Ended

Jul. 01, 2016

Goodwill [Abstract]

Goodwill

8Goodwill

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


	July 1		July 3
	2016		2015
Balance at beginning of period	$	14,292	$	14,416
Acquisitions		3,400		-
Impairment		(6,197)		-
Amount attributable to movements in foreign currency rates		13		(54)
Balance at end of period	$	11,508	$	14,362

The Company evaluates the carrying value of goodwill on an annual basis or more frequently when events and circumstances warrant such an evaluation. During the third quarter of fiscal 2016, the Company re-evaluated its projections for its Diving reporting unit, based on lower than anticipated results due to a sustained decline in sales and unfavorable operating margins resulting from various geopolitical and economic factors as well as lack of new product acceptance by consumers. The revised projections were considered an indicator of potential goodwill impairment, and accordingly, the Company performed an impairment analysis on the goodwill of the Diving reporting unit. In conducting this analysis, the Company used the income approach to compare the reporting unit’s carrying value to its indicated fair value. Fair value is determined primarily by using a discounted cash flow methodology that requires considerable management judgment and long-term assumptions and is considered a Level 3 (unobservable) fair value determination in the fair value hierarchy (see Note 13 below).

The Company’s analysis indicated the carrying value of the Diving reporting unit exceeded its indicated fair value as of the measurement date of June 3, 2016. Based on the results of the impairment test, the Company recognized an impairment charge in the third quarter of fiscal 2016 of $6,197 in “Goodwill and other intangible assets impairment” in the accompanying Condensed Consolidated Statements of Operations in the Diving segment, thereby reducing its carrying value to $0.

See Note 17 below for a discussion of Company acquisitions and their impact on increasing the Company’s goodwill balance during the nine months ended July 1, 2016.

Warranties

9 Months Ended

Jul. 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 nine months ended July 1, 2016 and July 3, 2015.



	July 1		July 3
	2016		2015
Balance at beginning of period	$	4,301	$	4,078
Expense accruals for warranties issued during the period		3,489		3,948
Less current period warranty claims paid		3,206		3,459
Balance at end of period	$	4,584	$	4,567

Contingencies	9 Months Ended
Contingencies	Jul. 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

9 Months Ended

Jul. 01, 2016

Indebtedness [Abstract]

Indebtedness

11Indebtedness

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



	July 1 2016		October 2 2015		July 3 2015
Term loans	$	7,159	$	7,430	$	7,520
Revolvers		-		-		-
Other		288		-		-
Total debt		7,447		7,430		7,520
Less current portion of long term debt		378		368		364
Less short term debt		-		-		-
Total long-term debt	$	7,069	$	7,062	$	7,156

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 July 1, 2016 and July 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 July 1, 2016 and July 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 July 1, 2016 or July 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 $451 and $649 at July 1, 2016 and July 3, 2015, respectively. The Company had no unsecured lines of credit as of July 1, 2016 or July 3, 2015.

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


Fiscal Year
2016	$	60
2017		381
2018		403
2019		426
2020		737
Thereafter		5,440
Total	$	7,447

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 July 1, 2016 and July 3, 2015 was $216 and $282, respectively. Interest paid for the nine month periods ended July 1, 2016 and July 3, 2015 was $618 and $694, 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 July 1, 2016 and July 3, 2015 approximated its carrying value.

Derivative Instruments And Hedging Activities	9 Months Ended
Derivative Instruments And Hedging Activities	Jul. 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 16% of the Company’s revenues for the nine month period ended July 1, 2016 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros, 6% 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 July 1, 2016 and July 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

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-Publisher FASB
-Name Accounting Standards Codification
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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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+ Details

Fair Value Measurements

9 Months Ended

Jul. 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 July 1, 2016, October 2, 2015 and July 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 July 1, 2016:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,004	$	-	$	-	$	12,004

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 July 3, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,060	$	-	$	-	$	12,060



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

	Location of (income) loss	Three Months Ended
	recognized in Statement of	July 1		July 3
	Operations	2016		2015
Rabbi trust assets	Other (income) expense, net	$	(259)	$	40

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

	Location of (income) loss	Nine Months Ended
	recognized in Statement of	July 1		July 3
	Operations	2016		2015
Rabbi trust assets	Other (income) expense, net	$	(204)	$	(409)

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition. During the third fiscal quarter of 2016, the Company recorded an impairment charge of $6,197 in “Goodwill and other intangible assets impairment” on goodwill held by the Diving reporting unit, reducing its fair value to $0. The following table summarizes the Company’s assets measured at fair value on a non-recurring basis as of July 1, 2016 and the losses recognized as a result of this measurement in the three and nine month periods then ended:



		Level 1		Level 2		Level 3		Losses incurred

Goodwill	$	-	$	-	$	6,197	$	6,197

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 or nine month periods ended July 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	9 Months Ended
New Accounting Pronouncements	Jul. 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 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

9 Months Ended

Jul. 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. The Company had no single customer that represented more than 10% of its total net sales during either of the nine month periods ended July 1, 2016 or July 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				Nine Months Ended
	July 1		July 3		July 1		July 3		October 2
	2016		2015		2016		2015		2015
Net sales:
Marine Electronics:
Unaffiliated customers	$	87,928	$	86,064	$	237,351	$	218,819
Interunit transfers		135		134		305		260
Outdoor Equipment:
Unaffiliated customers		13,202		15,593		31,117		34,115
Interunit transfers		15		19		30		36
Watercraft:
Unaffiliated customers		19,167		19,428		40,270		38,769
Interunit transfers		97		102		123		122
Diving
Unaffiliated customers		18,709		19,564		49,554		52,701
Interunit transfers		136		228		643		518
Other / Corporate		294		234		498		412
Eliminations		(383)		(483)		(1,101)		(936)
Total	$	139,300	$	140,883	$	358,790	$	344,816
Operating profit (loss):
Marine Electronics	$	19,970	$	14,603	$	42,948	$	24,146
Outdoor Equipment		1,168		1,811		1,965		2,536
Watercraft		2,894		2,334		3,190		1,308
Diving		(6,204)		947		(8,782)		242
Other / Corporate		(4,245)		(3,274)		(11,500)		(11,519)
	$	13,583	$	16,421	$	27,821	$	16,713
Total assets (end of period):
Marine Electronics					$	128,299	$	136,484	$	125,113
Outdoor Equipment						31,979		37,159		33,663
Watercraft						29,589		29,845		20,898
Diving						73,930		65,416		62,589
Other / Corporate						62,364		48,942		56,941
					$	326,161	$	317,846	$	299,204

- Definition

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

+ References

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+ Details

Accumulated Other Comprehensive Income

9 Months Ended

Jul. 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 July 1, 2016 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at April 1, 2016	$	11,524	$	(6,423)	$	5,101
Other comprehensive income before reclassifications		(873)		-		(873)
Amounts reclassified from accumulated other comprehensive income		-		114		114
Tax effects		-		(44)		(44)
Balance at July 1, 2016	$	10,651	$	(6,353)	$	4,298

The changes in AOCI by component, net of tax, for the nine months ended July 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		398		-		398
Amounts reclassified from accumulated other comprehensive income		-		425		425
Tax effects		-		(162)		(162)
Balance at July 1, 2016	$	10,651	$	(6,353)	$	4,298

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

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at April 3, 2015	$	9,678	$	(5,574)	$	4,104
Other comprehensive loss before reclassifications		1,128		-		1,128
Amounts reclassified from accumulated other comprehensive income		-		85		85
Tax effects		-		(32)		(32)
Balance at July 3, 2015	$	10,806	$	(5,521)	$	5,285

The changes in AOCI by component, net of tax, for the nine months ended July 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		(7,618)		-		(7,618)
Amounts reclassified from accumulated other comprehensive income		-		255		255
Tax effects		-		(130)		(130)
Balance at July 3, 2015	$	10,806	$	(5,521)	$	5,285


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	114	Cost of sales / Operating expense
Tax effects		(44)	Income tax expense
Total reclassifications for the period	$	70


The reclassifications out of AOCI for the three month period ended July 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		(32)	Income tax expense
Total reclassifications for the period	$	53


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	425	Cost of sales / Operating expense
Tax effects		(162)	Income tax expense
Total reclassifications for the period	$	263


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	255	Cost of sales / Operating expense
Tax effects		(130)	Income tax expense
Total reclassifications for the period	$	125

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Acquisitions

9 Months Ended

Jul. 01, 2016

Acquisitions [Abstract]

Acquisitions

17.ACQUISITIONS

During the nine months ended July 1, 2016, the Company completed two acquisitions.

Acquisition of SeaBear

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, specializes in the development of underwater instrumentation through unique application of existing, new and emerging technologies.

The approximately $5,150 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.

Acquisition of Northport

On April 4, 2016, the Company acquired substantially all of the assets of Northport Systems, Inc. (“Northport”) in a purchase transaction with Northport and its owners (collectively, the “Seller”). Northport, based in Toronto, Canada, specializes in the development and application of unique digital cartography technologies and web, e-commerce and data solutions for fishing and marine markets.

The acquisition cost for the Northport assets was funded with existing cash and credit facilities. Approximately $500 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 24 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. The remaining escrow balance, if any, net of any indemnity claim then pending, will be released to the Seller once the 24 month period has lapsed.

The Company believes that Northport will bring new cartography capabilities, which can broaden the Company’s innovation horizon and accelerate speed-to-market of new products in this segment. The Northport acquisition is included in the Company’s Marine Electronics segment.

Purchase Price Allocation

The purchase price allocation for these acquisitions as set forth in the table below reflects preliminary fair value estimates which are subject to change within the measurement period as valuations are finalized. The primary areas of the preliminary purchase price allocation that are not yet finalized relate to the fair values of certain assets and liabilities acquired, the valuation of intangible assets acquired and income and non-income based taxes, and residual goodwill.

Pro forma results of operations for these acquisitions have not been presented because they are not material to the Company's combined and consolidated results of operations, either individually or in the aggregate. Goodwill, which represents the excess of the purchase price over the net tangible and intangible assets acquired, is not deductible for tax purposes.

The following table presents the aggregate purchase price allocation, including those items that are still preliminary allocations, for the Company's acquisitions for the nine month period ended July 1, 2016:


Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	66
Inventories		197
Other current assets		46
Property, plant and equipment		41
Identifiable intangible assets		6,333
Less, accounts payable and accruals		601
Less, long term liabilities		580
Total identifiable net assets		5,502
Goodwill		3,400
Net assets acquired	$	8,902

The provisional values assigned in the acquisitions to finite lived intangible assets was as follows:



			Useful
Description	Amount		Life (yrs)
Developed technologies	$	3,433		8
Database and related technologies		2,900		7

Developed technologies were valued using the discounted cash flow method. Under this method, the after-tax direct cash flows expected to be generated by the technologies were discounted over their remaining useful lives, net of contributions of other assets to those cash flows. The discount rates used were commensurate with the inherent risks associated with each type of asset and the level and timing of cash flows appropriately reflect market participant assumptions. We valued base product technology that generates cash flows from sales of the existing products using the income approach, specifically the multi-period excess earnings method which calculates the value based on the risk-adjusted present value of the cash flows specific to the products, allowing for a reasonable return.

Database and related technologies were valued based on the estimated cost to develop such assets.

The weighted average useful life at the dates of acquisition of total amortizable intangible assets acquired was approximately 7.5 years.

The Company expects to continue to obtain information to assist it in determining the fair value of the net assets acquired at the acquisition date during the measurement period.

Transaction costs incurred for the acquisitions to date were $753, of which $588 was recognized during the nine months ended July 1, 2016.

During the quarter ended July 1, 2016, the Company re-evaluated its projections for its Diving reporting unit as a result of deteriorating business conditions. As a result, the Company performed an impairment test on the goodwill of the Diving reporting unit, including the goodwill acquired in the SeaBear acquisition, and determined an impairment charge was required. See “Note 8 – Goodwill” for additional information

- Definition

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

+ References

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

Basis Of Presentation (Policy)	9 Months Ended
Basis Of Presentation (Policy)	Jul. 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 July 1, 2016 and July 3, 2015, and their results of operations for the three and nine month periods then ended and cash flows for the nine month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended 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 nine months ended July 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)

9 Months Ended

Jul. 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 July 1, 2016	170,357		23.62

Pension Plans (Tables)

9 Months Ended

Jul. 01, 2016

Pension Plans [Abstract]

Components of Net Periodic Benefit Cost



	Three Months Ended				Nine Months Ended
	July 1		July 3		July 1		July 3
	2016		2015		2016		2015

Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		299		269		853		808
Less estimated return on plan assets		351		247		949		741
Amortization of unrecognized losses		114		85		424		256
Net periodic benefit cost	$	62	$	107	$	328	$	323

Income Taxes (Tables)

9 Months Ended

Jul. 01, 2016

Income Taxes [Abstract]

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



	Three Months Ended				Nine Months Ended
	July 1		July 3		July 1		July 3
(thousands, except tax rate data)	2016		2015		2016		2015
Profit before income taxes	$	13,865	$	16,101	$	28,015	$	15,997
Income tax expense		7,024		6,104		12,387		6,548
Effective income tax rate		50.7%		37.9%		44.2%		40.9%

Summary of Tax Jurisdictions of Entities with Valuation Allowances



July 1		July 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	2013-2015
Canada	2011-2015
France	2011-2015
Germany	2010-2015
Italy	2010-2015
Japan	2012-2015
Switzerland	2005-2015

Inventories (Tables)

9 Months Ended

Jul. 01, 2016

Inventories [Abstract]

Schedule of Inventories


	July 1		October 2		July 3
	2016		2015		2015
Raw materials	$	24,529	$	34,711	$	30,604
Work in process		85		24		366
Finished goods		46,513		45,184		47,348
	$	71,127	$	79,919	$	78,318

Goodwill (Tables)

9 Months Ended

Jul. 01, 2016

Goodwill [Abstract]

Schedule of Goodwill


	July 1		July 3
	2016		2015
Balance at beginning of period	$	14,292	$	14,416
Acquisitions		3,400		-
Impairment		(6,197)		-
Amount attributable to movements in foreign currency rates		13		(54)
Balance at end of period	$	11,508	$	14,362

Warranties (Tables)

9 Months Ended

Jul. 01, 2016

Warranties [Abstract]

Summary of Warranty Activity



	July 1		July 3
	2016		2015
Balance at beginning of period	$	4,301	$	4,078
Expense accruals for warranties issued during the period		3,489		3,948
Less current period warranty claims paid		3,206		3,459
Balance at end of period	$	4,584	$	4,567

Indebtedness (Tables)

9 Months Ended

Jul. 01, 2016

Indebtedness [Abstract]

Schedule of Debt



	July 1 2016		October 2 2015		July 3 2015
Term loans	$	7,159	$	7,430	$	7,520
Revolvers		-		-		-
Other		288		-		-
Total debt		7,447		7,430		7,520
Less current portion of long term debt		378		368		364
Less short term debt		-		-		-
Total long-term debt	$	7,069	$	7,062	$	7,156

Schedule of Maturities of Long-term Debt


Fiscal Year
2016	$	60
2017		381
2018		403
2019		426
2020		737
Thereafter		5,440
Total	$	7,447

Fair Value Measurements (Tables)

9 Months Ended

Jul. 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 July 1, 2016:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,004	$	-	$	-	$	12,004

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 July 3, 2015:

		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,060	$	-	$	-	$	12,060

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 July 1, 2016 and July 3, 2015 was:

	Location of (income) loss	Three Months Ended
	recognized in Statement of	July 1		July 3
	Operations	2016		2015
Rabbi trust assets	Other (income) expense, net	$	(259)	$	40

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

	Location of (income) loss	Nine Months Ended
	recognized in Statement of	July 1		July 3
	Operations	2016		2015
Rabbi trust assets	Other (income) expense, net	$	(204)	$	(409)

Summary of Assets Measured at Fair Value on a Non-Recurring Basis



		Level 1		Level 2		Level 3		Losses incurred

Goodwill	$	-	$	-	$	6,197	$	6,197

Segments Of Business (Tables)

9 Months Ended

Jul. 01, 2016

Segments Of Business [Abstract]

Summary of Operations by Business Unit



	Three Months Ended				Nine Months Ended
	July 1		July 3		July 1		July 3		October 2
	2016		2015		2016		2015		2015
Net sales:
Marine Electronics:
Unaffiliated customers	$	87,928	$	86,064	$	237,351	$	218,819
Interunit transfers		135		134		305		260
Outdoor Equipment:
Unaffiliated customers		13,202		15,593		31,117		34,115
Interunit transfers		15		19		30		36
Watercraft:
Unaffiliated customers		19,167		19,428		40,270		38,769
Interunit transfers		97		102		123		122
Diving
Unaffiliated customers		18,709		19,564		49,554		52,701
Interunit transfers		136		228		643		518
Other / Corporate		294		234		498		412
Eliminations		(383)		(483)		(1,101)		(936)
Total	$	139,300	$	140,883	$	358,790	$	344,816
Operating profit (loss):
Marine Electronics	$	19,970	$	14,603	$	42,948	$	24,146
Outdoor Equipment		1,168		1,811		1,965		2,536
Watercraft		2,894		2,334		3,190		1,308
Diving		(6,204)		947		(8,782)		242
Other / Corporate		(4,245)		(3,274)		(11,500)		(11,519)
	$	13,583	$	16,421	$	27,821	$	16,713
Total assets (end of period):
Marine Electronics					$	128,299	$	136,484	$	125,113
Outdoor Equipment						31,979		37,159		33,663
Watercraft						29,589		29,845		20,898
Diving						73,930		65,416		62,589
Other / Corporate						62,364		48,942		56,941
					$	326,161	$	317,846	$	299,204

Accumulated Other Comprehensive Income (Tables)

9 Months Ended

Jul. 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 July 1, 2016 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at April 1, 2016	$	11,524	$	(6,423)	$	5,101
Other comprehensive income before reclassifications		(873)		-		(873)
Amounts reclassified from accumulated other comprehensive income		-		114		114
Tax effects		-		(44)		(44)
Balance at July 1, 2016	$	10,651	$	(6,353)	$	4,298

The changes in AOCI by component, net of tax, for the nine months ended July 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		398		-		398
Amounts reclassified from accumulated other comprehensive income		-		425		425
Tax effects		-		(162)		(162)
Balance at July 1, 2016	$	10,651	$	(6,353)	$	4,298

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

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at April 3, 2015	$	9,678	$	(5,574)	$	4,104
Other comprehensive loss before reclassifications		1,128		-		1,128
Amounts reclassified from accumulated other comprehensive income		-		85		85
Tax effects		-		(32)		(32)
Balance at July 3, 2015	$	10,806	$	(5,521)	$	5,285

The changes in AOCI by component, net of tax, for the nine months ended July 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		(7,618)		-		(7,618)
Amounts reclassified from accumulated other comprehensive income		-		255		255
Tax effects		-		(130)		(130)
Balance at July 3, 2015	$	10,806	$	(5,521)	$	5,285

Reclassifications Out of AOCI


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	114	Cost of sales / Operating expense
Tax effects		(44)	Income tax expense
Total reclassifications for the period	$	70


The reclassifications out of AOCI for the three month period ended July 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		(32)	Income tax expense
Total reclassifications for the period	$	53


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	425	Cost of sales / Operating expense
Tax effects		(162)	Income tax expense
Total reclassifications for the period	$	263


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

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	255	Cost of sales / Operating expense
Tax effects		(130)	Income tax expense
Total reclassifications for the period	$	125

Acquisitions (Tables)

9 Months Ended

Jul. 01, 2016

Acquisitions [Abstract]

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


Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	66
Inventories		197
Other current assets		46
Property, plant and equipment		41
Identifiable intangible assets		6,333
Less, accounts payable and accruals		601
Less, long term liabilities		580
Total identifiable net assets		5,502
Goodwill		3,400
Net assets acquired	$	8,902

Provisional Values Assigned in the Acquisitions to Finite Lived Intangible Assets



			Useful
Description	Amount		Life (yrs)
Developed technologies	$	3,433		8
Database and related technologies		2,900		7

Accounts Receivable (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Accounts Receivable [Abstract]
Allowances for doubtful accounts receivable	$ 2,204	$ 2,329	$ 2,216
Accounts receivable, net	$ 70,658	$ 44,798	$ 79,663

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended		9 Months Ended
Earnings Per Share ("EPS") (Details) - shares	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 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%
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	273,912	175,742	287,241
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	0	0	0	0

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 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
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	13,438
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	$ 91	$ 1,013	$ 930
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 1,743		1,743
Fair Value Of Vested Restricted Stock			$ 2,349	$ 3,294
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		7,336	48,456	7,336
Weighted Average Grant Date Fair Value, Grants		$ 33.40	$ 23.65	$ 33.40
Stock-Based Compensation Expense, Net of Forfeitures	$ 148	$ 79	$ 415	$ 207
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 833		$ 833
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] \| Class A [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] \| Class A [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] \| Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Stock Purchase Plan Shares Issued			7,732	8,062
Employee Stock Purchase Plan Expense			$ 33	$ 33
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]	9 Months Ended
	Jul. 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		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Pension Plans [Abstract]
Service cost
Interest on projected benefit obligation	299	269	853	808
Less estimated return on plan assets	351	247	949	741
Amortization of unrecognized losses	114	85	424	256
Net periodic benefit cost	$ 62	$ 107	$ 328	$ 323

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Deferred tax assets		$ 16,392	$ 15,867	$ 17,553
Accounting Standards Update 2015-17 [Member]
Deferred tax assets			$ 10,649	$ 8,443
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		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Income Taxes [Abstract]
Profit before income taxes	$ 13,865	$ 16,101	$ 28,015	$ 15,997
Income tax expense	$ 7,024	$ 6,104	$ 12,387	$ 6,548
Effective income tax rate	50.70%	37.90%	44.20%	40.90%

Income Taxes (Summary of Income Tax Examinations) (Details)	9 Months Ended
	Jul. 01, 2016
United States [Member] \| Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2013
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	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Inventories [Abstract]
Raw materials	$ 24,529	$ 34,711	$ 30,604
Work in process	85	24	366
Finished goods	46,513	45,184	47,348
Inventories	$ 71,127	$ 79,919	$ 78,318

Goodwill (Narrative) (Details) $ in Thousands	3 Months Ended	9 Months Ended
Goodwill (Narrative) (Details) $ in Thousands	Jul. 01, 2016 USD ($)	Jul. 01, 2016 USD ($)
Goodwill and other intangible assets impairment	$ 6,197	$ 6,197
Diving [Member]
Goodwill and other intangible assets impairment		6,197
Goodwill and intangible assets, carrying value	$ 0	$ 0

Goodwill (Schedule of Goodwill) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015
Goodwill [Abstract]
Goodwill, Balance at beginning of period	$ 14,292	$ 14,416
Acquisitions	3,400
Impairment	(6,197)
Amount attributable to movements in foreign currency rates	13	(54)
Goodwill, Balance at end of period	$ 11,508	$ 14,362

Warranties (Details) - USD ($) $ in Thousands	9 Months Ended
Warranties (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Jul. 03, 2015
Warranties [Abstract]
Warranties, Balance at beginning of period	$ 4,301	$ 4,078
Expense accruals for warranties issued during the period	3,489	3,948
Less current period warranty claims paid	3,206	3,459
Warranties, Balance at end of period	$ 4,584	$ 4,567

Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Indebtedness (Narrative) (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Debt Instrument [Line Items]
Interest Paid	$ 216	$ 282	$ 618	$ 694
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	$ 451	$ 649	$ 451	$ 649

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Indebtedness [Abstract]
Term loans	$ 7,159	$ 7,430	$ 7,520
Other	288
Total Debt	7,447	7,430	7,520
Less current portion of long term debt	378	368	364
Less short term debt
Total long-term debt	$ 7,069	$ 7,062	$ 7,156

Indebtedness (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Jul. 01, 2016 USD ($)
Indebtedness [Abstract]
2016	$ 60
2017	381
2018	403
2019	426
2020	737
Thereafter	5,440
Total	$ 7,447

Derivative Instruments And Hedging Activities (Details) - contract	9 Months Ended
	Jul. 01, 2016	Jul. 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	16.00%
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	6.00%
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	3 Months Ended	9 Months Ended
	Jul. 01, 2016	Jul. 01, 2016	Jul. 03, 2015
Assets at fair value, Nonrecurring			$ 0
Liabilities at fair value, Nonrecurring			$ 0
Goodwill and other intangible assets impairment	$ 6,197	$ 6,197
Diving [Member]
Goodwill and other intangible assets impairment		6,197
Goodwill and intangible assets, carrying value	$ 0	$ 0

Fair Value Measurements (Summary of Financial Assets Measured at Fair Value) (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Oct. 02, 2015	Jul. 03, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 12,004	$ 11,441	$ 12,060
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	12,004	11,441	12,060
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		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Rabbi Trust Assets [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Changes in fair value, loss (income)	$ (259)	$ 40	$ (204)	$ (409)

Fair Value Measurements (Summary of Assets Measured at Fair Value on a Non-Recurring Basis) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jul. 01, 2016	Jul. 01, 2016
Goodwill, Losses incured	$ 6,197	$ 6,197
Diving [Member]
Goodwill, Losses incured		6,197
Level 3 [Member] \| Diving [Member]
Goodwill, Losses incured		$ 6,197

Segments of Business (Narrative) (Details)	9 Months Ended
Segments of Business (Narrative) (Details)	Jul. 03, 2015 customer
Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Number Of Customers	0

Segments of Business (Summary of Operations by Business Unit) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015	Oct. 02, 2015
Segment Reporting Information [Line Items]
Net sales	$ 139,300	$ 140,883	$ 358,790	$ 344,816
Operating profit (loss)	13,583	16,421	27,821	16,713
Total assets (end of period)	326,161	317,846	326,161	317,846	$ 299,204
Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(383)	(483)	(1,101)	(936)
Eliminations [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	135	134	305	260
Eliminations [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	15	19	30	36
Eliminations [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	97	102	123	122
Eliminations [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales	136	228	643	518
Operating Segments [Member] \| Marine Electronics [Member]
Segment Reporting Information [Line Items]
Net sales	87,928	86,064	237,351	218,819
Operating profit (loss)	19,970	14,603	42,948	24,146
Total assets (end of period)	128,299	136,484	128,299	136,484	125,113
Operating Segments [Member] \| Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Net sales	13,202	15,593	31,117	34,115
Operating profit (loss)	1,168	1,811	1,965	2,536
Total assets (end of period)	31,979	37,159	31,979	37,159	33,663
Operating Segments [Member] \| Watercraft [Member]
Segment Reporting Information [Line Items]
Net sales	19,167	19,428	40,270	38,769
Operating profit (loss)	2,894	2,334	3,190	1,308
Total assets (end of period)	29,589	29,845	29,589	29,845	20,898
Operating Segments [Member] \| Diving [Member]
Segment Reporting Information [Line Items]
Net sales	18,709	19,564	49,554	52,701
Operating profit (loss)	(6,204)	947	(8,782)	242
Total assets (end of period)	73,930	65,416	73,930	65,416	62,589
Operating Segments [Member] \| Other / Corporate [Member]
Segment Reporting Information [Line Items]
Net sales	294	234	498	412
Operating profit (loss)	(4,245)	(3,274)	(11,500)	(11,519)
Total assets (end of period)	$ 62,364	$ 48,942	$ 62,364	$ 48,942	$ 56,941

Accumulated Other Comprehensive Income (Changes in AOCI by Component, Net of Tax) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 5,101	$ 4,104	$ 3,637	$ 12,778
Other comprehensive loss before reclassifications	(873)	1,128	398	(7,618)
Amounts reclassified from accumulated other comprehensive income	114	85	425	255
Tax effects	(44)	(32)	(162)	(130)
Ending balance	4,298	5,285	4,298	5,285
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	11,524	9,678	10,253	18,424
Other comprehensive loss before reclassifications	(873)	1,128	398	(7,618)
Ending balance	10,651	10,806	10,651	10,806
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(6,423)	(5,574)	(6,616)	(5,646)
Amounts reclassified from accumulated other comprehensive income	114	85	425	255
Tax effects	(44)	(32)	(162)	(130)
Ending balance	$ (6,353)	$ (5,521)	$ (6,353)	$ (5,521)

Accumulated Other Comprehensive Income (Reclassifications Out of AOCI) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 01, 2016	Jul. 03, 2015	Jul. 01, 2016	Jul. 03, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense (benefit)	$ (7,024)	$ (6,104)	$ (12,387)	$ (6,548)
Net income	6,841	9,997	15,628	9,449
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	114	85	425	255
Income tax expense (benefit)	(44)	(32)	(162)	(130)
Net income	$ 70	$ 53	$ 263	$ 125

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands			9 Months Ended
Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Apr. 04, 2016	Oct. 27, 2015	Jul. 01, 2016
Business Acquisition [Line Items]
Net assets acquired		$ 8,902
Weighted average usefule life			7 years 6 months
Identifiable intangible assets		6,333
SeaBear [Member]
Business Acquisition [Line Items]
Business acquisition date			Oct. 27, 2015
Net assets acquired		5,150
Segregated indemnification escrow amount		1,115
Transaction cost		$ 753	$ 588
Northport [Member]
Business Acquisition [Line Items]
Business acquisition date			Apr. 04, 2016
Segregated indemnification escrow amount	$ 500

Acquisitions (Provisional Fair Values Of The Assets Acquired, Liabilities Assumed And Goodwill Acquired) (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Oct. 27, 2015	Oct. 02, 2015	Jul. 03, 2015	Oct. 03, 2014
Acquisitions [Abstract]
Accounts receivable		$ 66
Inventories		197
Other current assets		46
Property, plant and equipment		41
Identifiable intangible assets		6,333
Less, accounts payable and accruals		601
Less, long term liabilities		580
Total identifiable net assets		5,502
Goodwill	$ 11,508	3,400	$ 14,292	$ 14,362	$ 14,416
Net assets acquired		$ 8,902

Acquisitions (Provisional Values Assigned in the Acquisitions to Finite Lived Intangible Assets) (Details) $ in Thousands	9 Months Ended
	Jul. 01, 2016 USD ($)
Developed Technologies [Member]
Business Acquisition [Line Items]
Amount	$ 3,433
Useful Life (yrs)	8 years
Database And Related Technologies [Member]
Business Acquisition [Line Items]
Amount	$ 2,900
Useful Life (yrs)	7 years