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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Sep. 29, 2017	Nov. 24, 2017	Mar. 31, 2017
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 29, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2017
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--09-29
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 176
Class A
Entity Common Stock, Shares Outstanding		8,787,513
Class B
Entity Common Stock, Shares Outstanding		1,211,686

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Net sales	$ 490,565,000	$ 433,727,000	$ 430,489,000
Cost of sales	279,625,000	257,265,000	258,756,000
Gross profit	210,940,000	176,462,000	171,733,000
Operating expenses:
Marketing and selling	100,359,000	90,690,000	93,707,000
Administrative management, finance and information systems	45,824,000	38,251,000	43,690,000
Goodwill and other intangible assets impairment	0	6,197,000	0
Research and development	19,166,000	18,430,000	16,483,000
Total operating expenses	165,349,000	153,568,000	153,880,000
Operating profit	45,591,000	22,894,000	17,853,000
Interest income	(316,000)	(81,000)	(64,000)
Interest expense	757,000	727,000	865,000
Other (income) expense	(3,060,000)	(1,407,000)	1,299,000
Profit before income taxes	48,210,000	23,655,000	15,753,000
Income tax expense	13,053,000	10,154,000	5,137,000
Net income	$ 35,157,000	$ 13,501,000	$ 10,616,000
Weighted average common shares - Basic:
Dilutive stock options and restricted stock units (shares)	33	16	0
Weighted average common shares - Dilutive (shares)	9,920	9,855	9,727
Class A
Weighted average common shares - Basic:
Weighted average common shares - Basic (shares)	8,675	8,627	8,515
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 3.56	$ 1.36	$ 1.08
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	3.51	1.34	1.06
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 0.37	$ 0.32	$ 0.31
Class B
Weighted average common shares - Basic:
Weighted average common shares - Basic (shares)	1,212	1,212	1,212
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 3.23	$ 1.24	$ 0.98
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	3.51	1.34	1.06
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 0.34	$ 0.29	$ 0.28

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Comprehensive income:
Net income	$ 35,157	$ 13,501	$ 10,616
Other comprehensive income (loss):
Foreign currency translation gain (loss)	590	521	(8,348)
Write off of currency translation adjustment loss (gain)	64	(249)	177
Change in pension plans, net of tax of ($1,216), $952 and $541, respectively	1,985	(1,555)	(970)
Total other comprehensive income (loss)	2,639	(1,283)	(9,141)
Total comprehensive income	$ 37,796	$ 12,218	$ 1,475

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Statement of Comprehensive Income [Abstract]
Change in pension plan, tax	$ (1,216)	$ 952	$ 541

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Current assets:
Cash and cash equivalents	$ 63,810	$ 87,294
Short-term investments	46,607	0
Accounts receivable, net	46,814	41,522
Inventories	79,148	68,397
Other current assets	4,470	4,755
Total current assets	240,849	201,968
Property, plant and equipment, net of accumulated depreciation of $132,567 and $123,921, respectively	48,938	48,998
Deferred income taxes	22,632	19,063
Goodwill	11,238	11,196
Other intangible assets, net	13,476	14,462
Other assets	16,526	14,592
Total assets	353,659	310,279
Current liabilities:
Current maturities of long-term debt	0	381
Accounts payable	31,686	24,521
Accrued liabilities:
Salaries, wages and benefits	21,825	17,396
Accrued warranty	6,393	4,326
Income taxes payable	5,434	1,691
Accrued discounts and returns	5,137	7,074
Other	13,602	12,265
Total current liabilities	84,077	67,654
Long-term debt, less current maturities	0	7,008
Deferred income taxes	1,845	1,216
Retirement benefits	8,844	12,699
Other liabilities	15,889	14,206
Total liabilities	110,655	102,783
Shareholders' equity:
Preferred stock: none issued	0	0
Common stock:
Capital in excess of par value	72,801	71,127
Retained earnings	166,905	135,405
Accumulated other comprehensive income	4,993	2,354
Treasury stock at cost, shares of Class A common stock: 67,137 and 64,323, respectively	(2,198)	(1,892)
Total shareholders' equity	243,004	207,496
Total liabilities and shareholders' equity	353,659	310,279
Class A
Common stock:
Shares issued and outstanding	442	441
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Property, plant and equipment, accumulated depreciation	$ 132,567	$ 123,921
Preferred stock, shares issued (shares)	0	0
Treasury stock, shares (shares)	67,137	64,323
Class A
Common stock, shares issued (shares)	8,784,513	8,778,028
Common stock, shares outstanding (shares)	8,784,513	8,778,028
Class B
Common stock, shares issued (shares)	1,211,686	1,212,006
Common stock, shares outstanding (shares)	1,211,686	1,212,006

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Balance, beginning of period at Oct. 03, 2014		$ 500	$ 67,882	$ 117,573	$ (275)	$ 12,778
Balance, beginning of period (shares) at Oct. 03, 2014		9,981,808
Net income	$ 10,616			10,616
Dividends declared				(3,016)
Exercise of stock options			77
Exercise of stock options (shares)		2,304
Issuance of stock under employee stock purchase plan		$ 2	194
Issuance of stock under employee stock purchase plan (shares)		8,062
Award of non-vested shares (shares)		38,222
Stock-based compensation			1,573
Tax effects on stock based awards			(8)
Currency translation adjustment	(8,348)					(8,348)
Write off of currency translation adjustment loss	177					177
Change in pension plans, net of tax (of $541, $952, and $1216, respectively)						(970)
Non-vested stock forfeitures (shares)		(25,364)
Purchase of treasury stock at cost					(865)
Purchase of treasury stock at cost (shares)		(31,934)
Reissue of treasury stock			(173)		251
Reissue of treasury stock (shares)		9,896
Balance, end of period at Oct. 02, 2015		$ 502	69,545	125,173	(889)	3,637
Balance, end of period (shares) at Oct. 02, 2015		9,982,994
Net income	13,501			13,501
Dividends declared				(3,269)
Issuance of stock under employee stock purchase plan			160
Issuance of stock under employee stock purchase plan (shares)		7,732
Award of non-vested shares			(493)		493
Award of non-vested shares (shares)		54,850
Stock-based compensation			1,813
Tax effects on stock based awards			112
Currency translation adjustment	521					521
Write off of currency translation adjustment loss	(249)					(249)
Change in pension plans, net of tax (of $541, $952, and $1216, respectively)						(1,555)
Non-vested stock forfeitures (shares)		(7,885)
Purchase of treasury stock at cost					(1,506)
Purchase of treasury stock at cost (shares)		(19,973)
Reissue of treasury stock			(10)		10
Reissue of treasury stock (shares)		3,416
Balance, end of period at Sep. 30, 2016	207,496	$ 502	71,127	135,405	(1,892)	2,354
Balance, end of period (shares) at Sep. 30, 2016		10,021,134
Net income	35,157			35,157
Dividends declared				(3,657)
Issuance of stock under employee stock purchase plan			47
Issuance of stock under employee stock purchase plan (shares)		1,414
Award of non-vested shares		$ 1	(553)		553
Award of non-vested shares (shares)		20,460
Stock-based compensation			1,985
Currency translation adjustment	590					590
Write off of currency translation adjustment loss	64					64
Change in pension plans, net of tax (of $541, $952, and $1216, respectively)						1,985
Non-vested stock forfeitures			195		(195)
Purchase of treasury stock at cost					(664)
Purchase of treasury stock at cost (shares)		(46,809)
Balance, end of period at Sep. 29, 2017	$ 243,004	$ 503	$ 72,801	$ 166,905	$ (2,198)	$ 4,993
Balance, end of period (shares) at Sep. 29, 2017		9,996,199

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Statement of Stockholders' Equity [Abstract]
Change in pension plans, tax benefit (expense)	$ (1,216)	$ 952	$ 541

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
CASH PROVIDED BY OPERATING ACTIVITIES
Net income	$ 35,157,000	$ 13,501,000	$ 10,616,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	11,804,000	10,654,000	10,846,000
Amortization of intangible assets	1,276,000	1,179,000	856,000
Amortization of deferred financing costs	297,000	122,000	122,000
Impairment losses	0	6,197,000	0
Stock based compensation	1,986,000	1,832,000	1,606,000
Write off of currency translation adjustment (gain) loss	64,000	(249,000)	177,000
Provision for doubtful accounts receivable	876,000	299,000	292,000
Provision for inventory reserves	1,356,000	3,650,000	2,123,000
Deferred income taxes	(2,784,000)	(2,219,000)	(1,485,000)
Change in operating assets and liabilities:
Accounts receivable, net	(5,364,000)	3,390,000	(2,534,000)
Inventories, net	(11,413,000)	8,524,000	(17,999,000)
Accounts payable and accrued liabilities	15,901,000	(2,513,000)	10,582,000
Other current assets	193,000	197,000	2,599,000
Other non-current assets	57,000	(246,000)	(284,000)
Other long-term liabilities	(2,399,000)	(622,000)	(160,000)
Other, net	(657,000)	(262,000)	699,000
Cash provided by operating activities	46,350,000	43,434,000	18,056,000
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business	0	(9,152,000)	0
Purchase of short-term investments	(46,607,000)	0	0
Capital expenditures	(11,613,000)	(11,702,000)	(10,409,000)
Proceeds from sales of property, plant and equipment	212,000	113,000	15,000
Cash used for investing activities	(58,008,000)	(20,741,000)	(10,394,000)
CASH USED FOR FINANCING ACTIVITIES
Principal payments on term loans and other long-term debt	(7,376,000)	(332,000)	(360,000)
Common stock transactions	47,000	271,000	202,000
Dividends paid	(3,559,000)	(3,169,000)	(2,966,000)
Purchases of treasury stock	(663,000)	(1,506,000)	(865,000)
Cash used for financing activities	(11,551,000)	(4,736,000)	(3,989,000)
Effect of foreign currency rate changes on cash	(275,000)	178,000	(5,307,000)
(Decrease) increase in cash and cash equivalents	(23,484,000)	18,135,000	(1,634,000)
CASH AND CASH EQUIVALENTS
Beginning of period	87,294,000	69,159,000	70,793,000
End of period	63,810,000	87,294,000	69,159,000
Supplemental Disclosure:
Cash paid for taxes	13,751,000	14,496,000	2,269,000
Cash paid for interest	$ 493,000	$ 732,000	$ 754,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 29, 2017

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

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

Principles of Consolidation

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

Use of Estimates

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

Fiscal Year

The Company’s fiscal year ends on the Friday nearest September 30. The fiscal years ended September 29, 2017 (hereinafter 2017), September 30, 2016 (hereinafter 2016) and October 2, 2015 (hereinafter 2015) all comprised 52 weeks.

Cash, Cash Equivalents and Short-term Investments

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

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

Short-term investments consist of certificates of deposit with original maturities greater than three months but less than one year.

Accounts Receivable

Accounts receivable are recorded at face value less an allowance for doubtful accounts. The allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns exist, a reserve is established to reduce the amount recorded to an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of outstanding accounts receivable for each business unit. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

Inventories

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

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



	September 29 2017		September 30 2016
Raw materials	$	32,826	$	26,379
Work in process	48		34
Finished goods	46,274		41,984
	$	79,148	$	68,397

Property, Plant and Equipment

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



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

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

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



	2017		2016
Property improvements	$	590	$	590
Buildings and improvements	21,770		21,631
Furniture and fixtures, equipment and computer software	159,145		150,698
	181,505		172,919
Less accumulated depreciation	132,567		123,921
	$	48,938	$	48,998

Goodwill

The Company applies a fair value-based impairment test to the carrying value of goodwill on an annual basis as of the last day of the eleventh month of the Company’s fiscal year and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. The Company implemented Accounting Standards Update ("ASU") No. 2017-04 in 2017 and accordingly, performed its analysis in a single step model. The results of the impairment tests performed in 2017 indicated no impairment to the Company’s goodwill.

During the third quarter of fiscal 2016, the Company recognized an impairment charge of $6,197 in the Diving reporting unit. Revised projections for the unit based on lower than anticipated results due to a sustained decline in sales and unfavorable operating margins were considered an indicator of potential goodwill impairment, and accordingly, the Company performed an impairment analysis on the goodwill of the Diving reporting unit following the previous guidance which required a two step approach

In conducting its analysis, the Company uses 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 4 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 resulting in performing a step 2 hypothetical business combination analysis, which determined that the carrying amount of goodwill exceeded its implied fair value. As a result, 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.

The Company’s impairment analysis is based on management’s estimates. Due to the uncertainty of future events, the Company cannot assure that growth rates will not be lower than expected, that discount rates will not increase or that projected cash flows of the individual reporting units will not decline, all of which factors could impact the carrying value of any remaining goodwill (or portion thereof) in future periods, and accordingly, whether any impairment losses need to be recorded in future periods.

The changes in the carrying amount and the composition of goodwill for fiscal 2017 and 2016 were as follows:



		Fishing			Camping			Watercraft			Diving			Total
Balance at October 2, 2015
	Goodwill	$	16,596		$	7,038		$	6,242		$	30,806		$	60,682
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(26,881		)	(46,390		)
		10,367			—			—			3,925			14,292
	Currency translation	2			—			—			53			55
	Acquisitions	827			—			—			2,219			3,046
	Impairment loss	—			—			—			(6,197		)	(6,197		)
Balance at September 30, 2016
	Goodwill	17,425			7,038			6,242			33,078			63,783
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		11,196			—			—			—			11,196
	Currency translation	42			—			—			—			42
Balance at September 29, 2017
	Goodwill	17,467			7,038			6,242			33,078			63,825
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		$	11,238		$	—		$	—		$	—		$	11,238

Other Intangible Assets

Indefinite-lived intangible assets are also tested for impairment annually and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. There were no impairment losses recognized in fiscal 2017 or 2016.

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years. Amortization of patents and other intangible assets with definite lives was $1,276, $1,179 and $856 for 2017, 2016 and 2015, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $1,098, $1,080, $1,014, $821 and $689 for fiscal years 2018, 2019, 2020, 2021 and 2022, respectively.

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



	2017							2016
	Gross Intangible		Accumulated Amortization			Net		Gross Intangible		Accumulated Amortization			Net
Amortized other intangible assets:
Patents and trademarks	$	4,213	$	(4,144	)	$	69	$	4,155	$	(4,026	)	$	129
Other amortizable intangibles	11,131		(4,749		)	6,382		10,804		(3,496		)	7,308
Non-amortized trademarks	7,025		—			7,025		7,025		—			7,025
	$	22,369	$	(8,893	)	$	13,476	$	21,984	$	(7,522	)	$	14,462

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances such as unplanned negative cash flow indicate that the carrying amount of these assets may not be fully recoverable. In such an event, the carrying amount of the asset group is compared to the future undiscounted cash flows expected to be generated by the asset group to determine if impairment exists on these assets. If impairment is determined to exist, any related impairment loss is calculated based on the difference between the fair value and the carrying value on these assets. The Company performed an impairment analysis on the long-lived assets in its Diving segment during the third quarter of fiscal 2016. No impairment was indicated.

Warranties

The Company provides for warranties of certain products as they are sold. Warranty reserves are estimated using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues. The following table summarizes the warranty activity for the three years in the period ended September 29, 2017.



Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period	5,631
Less current period warranty claims paid	5,408
Balance at October 2, 2015	$	4,301
Expense accruals for warranties issued during the period	4,699
Less current period warranty claims paid	4,674
Balance at September 30, 2016	$	4,326
Expense accruals for warranties issued during the period	7,452
Less current period warranty claims paid	5,385
Balance at September 29, 2017	$	6,393

Accumulated Other Comprehensive Income

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2017, 2016 and 2015 were as follows:



	2017								2016								2015
	Pre-Tax Amount			Tax Effect		Net of Tax Effect			Pre-Tax Amount			Tax Effect		Net of Tax Effect			Pre-Tax Amount			Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	11,179		$	—	$	11,179		$	10,525		$	—	$	10,525		$	10,253		$	—	$	10,253
Unamortized loss on pension plans	(7,799		)	1,613		(6,186		)	(10,999		)	2,828		(8,171		)	(8,492		)	1,876		(6,616		)
Accumulated other comprehensive income	$	3,380		$	1,613	$	4,993		$	(474	)	$	2,828	$	2,354		$	1,761		$	1,876	$	3,637

The reclassifications out of AOCI for the year ended September 29, 2017 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	731		Cost of sales / Operating expense
Tax effects	(278		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	64			Other income and expense
Total reclassifications for the period	$	517

The reclassifications out of AOCI for the year ended September 30, 2016 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	566		Cost of sales / Operating expense
Tax effects	(215		)	Income tax expense
Foreign currency translation adjustments:
Write off of currency translation amounts	(249		)	Other income and expense
Total reclassifications for the period	$	102

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



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622		Cost of sales / Operating expense
Tax effects	(237		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	177			Other income and expense
Total reclassifications for the period	$	562

The changes in AOCI by component, net of tax, for the year ended September 29, 2017 were as follows:



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016	$	10,525	$	(8,171	)	$	2,354
Other comprehensive income before reclassifications	590		2,470			3,060
Amounts reclassified from accumulated other comprehensive income	64		731			795
Tax effects	—		(1,216		)	(1,216		)
Balance at September 29, 2017	$	11,179	$	(6,186	)	$	4,993

The changes in AOCI by component, net of tax, for the year ended September 30, 2016 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2015	$	10,253		$	(6,616	)	$	3,637
Other comprehensive income (loss) before reclassifications	521			(3,073		)	(2,552		)
Amounts reclassified from accumulated other comprehensive income	(249		)	566			317
Tax effects	—			952			952
Balance at September 30, 2016	$	10,525		$	(8,171	)	$	2,354

Earnings per Share (“EPS”)

Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method. Grants of restricted stock (whether vested or unvested) which receive non-forfeitable dividends are required to be included as part of the basic weighted average share calculation under the two-class method.

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

Basic EPS

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

For the years ended September 29, 2017, September 30, 2016 and October 2, 2015, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units and non-vested restricted stock. Anti-dilutive stock options, restricted stock units and non-vested stock are excluded from the calculation of diluted EPS. The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock. Therefore, diluted net income per share is the same for both Class A and Class B common shares. In periods where the Company reports a net loss, the effect of anti-dilutive stock options, restricted stock units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share.

For the years ended September 29, 2017, September 30, 2016 and October 2, 2015, diluted net income per share reflects the effect of dilutive stock options and restricted stock units and assumes the conversion of Class B common stock into Class A common stock.

There were no stock options that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive for the years ended September 29, 2017, September 30, 2016 and October 2, 2015. 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 95,068, 162,472 and 214,027 shares for the years ended September 29, 2017, September 30, 2016 and October 2, 2015, respectively.

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



	2017			2016			2015
Net income	$	35,157		$	13,501		$	10,616
Less: Undistributed earnings reallocated to non-vested shareholders	(375		)	(258		)	(191		)
Dilutive earnings	$	34,782		$	13,243		$	10,425
Weighted average common shares – Basic:
Class A	8,675			8,627			8,515
Class B	1,212			1,212			1,212
Dilutive stock options and restricted stock units	33			16			—
Weighted average common shares - Dilutive	9,920			9,855			9,727
Net income per common share – Basic:
Class A	$	3.56		$	1.36		$	1.08
Class B	$	3.23		$	1.24		$	0.98
Net income per common share – Diluted:
Class A	$	3.51		$	1.34		$	1.06
Class B	$	3.51		$	1.34		$	1.06

Stock-Based Compensation

Stock-based compensation cost is recorded for all option grants and awards of non-vested stock and restricted stock units based on their grant-date fair value. Stock-based compensation expense is recognized on a straight-line basis over the vesting period of each award. No stock options were granted in 2017, 2016 or 2015. See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including stock options, non-vested stock, and employee stock purchase plans.

Income Taxes

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

Employee Benefits

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

Foreign Operations and Related Derivative Financial Instruments

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

Currency gains and losses are recognized when assets and liabilities of foreign operations, denominated in other than their local currency, are converted into the local currency of the entity. Additionally, currency gains and losses are recognized through the settlement of transactions denominated in other than the local currency. The Company recognized currency gains from transactions of $903 and $277 in 2017 and 2016, respectively, and currency losses from transactions of $1,196 in 2015, all of which were included in Other (income) expense in the accompanying Consolidated Statements of Operations.

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates. Approximately 17% of the Company’s revenues for the year ended September 29, 2017 were denominated in currencies other than the U.S. dollar. Approximately 7% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 4% denominated in various other foreign currencies. The Company may mitigate the impact on its operating results of a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or borrowings in foreign currencies. The Company did not use foreign currency forward contracts in 2017, 2016 or 2015. The Company does not enter into foreign exchange contracts for trading or speculative purposes.

Revenue Recognition

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


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


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


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


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

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

Advertising & Promotions

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

Advertising and promotions expense in 2017, 2016 and 2015 totaled $24,349, $23,611 and $24,460, respectively. These charges are included in “Marketing and selling expenses.” Capitalized advertising costs, included in Other current assets, totaled $621 and $866 at September 29, 2017 and September 30, 2016, respectively, and primarily included catalogs and costs of advertising which have not yet run for the first time.

Shipping and Handling Costs

Shipping and handling fees billed to customers are included in “Net sales.” Shipping and handling costs are included in “Marketing and selling expenses” and totaled $10,844, $10,240 and $10,838 for 2017, 2016 and 2015, respectively.

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment. The gross amount capitalized related to software development was $34,528, less accumulated amortization of $18,040, at September 29, 2017 and $31,572, less accumulated amortization of $14,597, at September 30, 2016. These costs are amortized over the expected life of the software of three to seven years. Amortization expense related to capitalized software in 2017, 2016 and 2015 was $3,444, $2,738 and $2,535, respectively, and is included in depreciation expense on plant, property and equipment.

Fair Values

The carrying amounts of cash, cash equivalents, short-term investments, accounts receivable, and accounts payable approximated fair value at September 29, 2017 and September 30, 2016 due to the short maturities of these instruments. During 2017, 2016 and 2015, the Company held investments in equity and debt securities that were carried at fair value related to its deferred compensation liability which was also carried at the same fair value. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Rabbi Trust Assets

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

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company’s goodwill and other intangible assets, the Company estimates the future discounted cash flows of the business segments to which the goodwill relates. When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any. In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings and other factors to determine the fair value of the respective assets.

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

New Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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. The Company has developed a project plan for the implementation of the new standard including a review of all revenue streams in each business segment to identify potential differences in the performance obligations, timing, measurement or presentation that would result from applying the new standard from the Company's current accounting policies and practices. The Company is still in the process of determining the impact on the timing of revenue recognition and the allocation of revenue to the Company's goods and services across each of the revenue streams and business segments. The provisions are effective for the Company in the first quarter of fiscal 2019 and permit adoption under either the full retrospective approach (recognizing effects of the amended guidance in each prior reporting period presented) or the modified retrospective approach (recognizing the cumulative effect of adoption as an adjustment to retrained earnings at the date of initial application). The Company is still evaluating its method of adoption and the impact of this standard on its consolidated results of operations and financial position.

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 currently evaluating the effect of this standard on its consolidated 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. The Company elected to adopt this accounting standard on a prospective basis at the beginning of the first quarter of fiscal 2017. See Note 10 of these Notes to Consolidated Financial Statements for information regarding the effect of this new accounting pronouncement.

In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory. The ASU includes provisions intended to simplify the measurement of inventory and to more clearly articulate the requirements for the measurement and disclosure of inventory. Under such provisions, an entity should measure inventory within the scope of this amendment at the lower of cost or net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The standard will be effective for the first quarter of fiscal 2018. The Company does not anticipate that the adoption of this standard will have a significant impact on its consolidated financial statements.

In March 2017, the FASB issued ASU 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The ASU includes, among other provisions, one that will require presentation of the service cost component of net benefit cost in the same line item(s) as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside of a subtotal of income from operations. This amendment is effective for annual periods beginning after December 15, 2017 and the interim periods within those annual periods. The Company has elected to adopt this accounting standard at the beginning of the first quarter of fiscal 2018. The adoption of this standard is expected to result in a reduction of an annual operating expense of approximately $500 and an increase in other expense of approximately $500. The Company does not expect the adoption of this standard to have an effect on its consolidated balance sheets or consolidated statements of cash flows.

In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment, which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value. The Company elected to adopt this ASU in the fourth quarter of fiscal 2017 in conjunction with its annual impairment test. There was no impact on its consolidated financial statements.

INDEBTEDNESS

12 Months Ended

Sep. 29, 2017

Long-term Debt, Unclassified [Abstract]

INDEBTEDNESS

Debt was comprised of the following at September 29, 2017 and September 30, 2016:



	September 29 2017		September 30 2016
Term loans	$	—	$	7,098
Revolvers	—		—
Other	—		291
Total debt	—		7,389
Less current portion of long term debt	—		381
Less short term debt	—		—
Total long-term debt	$	—	$	7,008

Term Loans

On October 24, 2016 the Company repaid its outstanding term loans with Ridgestone Bank totaling $7,068. The early

repayment of these loans resulted in of a 3% pre-payment penalty. The Company’s term loans had a maturity date of

September 29, 2029. The interest rate in effect on the term loans was 5.5% at the date of repayment.

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 named therein. 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 under this facility may not exceed $60,000 from the period June 30^th through October 31^st of each year under the agreement. The Company had no borrowings against the Revolving Credit Facility as of September 29, 2017 or September 30, 2016.

The interest rate on the Revolver is based on LIBOR plus an applicable margin. The applicable margin resets each quarter and ranges from 1.25% to 2.00% and is dependent on the Company’s leverage ratio for the trailing twelve month period. The interest rate on the Revolver was approximately 2.5% at September 29, 2017 and 1.7% at September 30, 2016.

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 first 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 September 29, 2017. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $279 and $392 at September 29, 2017 and September 30, 2016, respectively. The Company had no unsecured lines of credit as of September 29, 2017 or September 30, 2016.

The weighted average borrowing rate for short-term debt was approximately 2.5%, 1.7% and 1.4% for 2017, 2016 and 2015, respectively.

Based on the borrowing rates currently available to the Company for debt with similar terms and maturities, the fair value of the Company’s long-term debt approximated its carrying value as of September 30, 2016. See Note 4 of these Notes to Consolidated Financial Statements for additional disclosures regarding the fair value.

Under the Company’s Revolving Credit Agreement, a change in control of the Company would constitute an event of default. A change in control would be deemed to have occurred if, among other events described in the terms of the Credit Agreement, a person or group other than the Company’s Chief Executive Officer, Helen P. Johnson-Leipold, members of her family and related entities (hereinafter the Johnson Family) became or obtain rights as a beneficial owner (as interpreted under the Securities Exchange Act of 1934) of a certain percentage of the outstanding capital stock of the Company, if the Johnson Family ceases to own (without lien or encumbrance) at least a certain percentage of the shares of capital stock of the Company with voting power or if the members of the Company’s Board of Directors as of the date of the Credit Agreement (together with any new directors elected to the Board who were also approved for appointment by the then serving directors) cease for any reason to constitute a majority of the Company’s Board of Directors. At October 30, 2017, the Johnson Family held 3,832,267 shares or approximately 44% of the Class A common stock, 1,211,196 shares or approximately 99.9% of the Class B common stock and approximately 77% of the voting power of both classes of common stock taken as a whole.

On November 15, 2017, the Company entered into a new unsecured revolving credit facility, which replaced the Revolving Credit Agreement described above. See Note 14 of these Notes to Consolidated Financial Statements for information regarding the new agreement.

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Sep. 29, 2017
General Discussion of Derivative Instruments and Hedging Activities [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives. In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements. See Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding the fair value and effects of changes in the fair value of derivative instruments. Foreign Exchange Risk The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars 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 17% of the Company’s revenues for the fiscal year ended September 29, 2017 were denominated in currencies other than the U.S. dollar. Approximately 7% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 4% denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs. The Company may mitigate the impact on its operating results of a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate for a fixed amount of currency to be paid or received on a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments denominated in foreign currencies. As of September 29, 2017 and September 30, 2016, the Company held no foreign currency forward contracts. Interest Rate Risk The Company operates in a seasonal business and experiences significant fluctuations in operating cash flow as working capital needs increase in advance of the Company’s primary selling and cash generation season, and decline as accounts receivable are collected and cash is accumulated or debt is repaid. As of September 29, 2017 and September 30, 2016, the Company held no interest rate swap 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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+ Details

FAIR VALUE MEASUREMENTS

12 Months Ended

Sep. 29, 2017

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

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


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


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


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

The following table summarizes the Company’s financial assets measured at fair value as of September 29, 2017:



	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	14,932	$	—	$	—	$	14,932

The following table summarizes the Company’s financial assets measured at fair value as of September 30, 2016:



	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,637	$	—	$	—	$	12,637

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 owed by the Company to certain officers and other employees under the Company’s non-qualified deferred compensation plan. The mark-to-market adjustments on the assets are recorded in “Other (income) expense” in the accompanying Consolidated Statements of Operations. The offsetting deferred compensation liability is also reported at fair value and is included in “Other liabilities” in the Company’s Consolidated Balance Sheets. Changes in the liability are recorded in "Administrative management, finance and information systems" expense in the accompanying Consolidated Statements of Operations.

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 29, 2017, September 30, 2016 and October 2, 2015 was:



	Location of (income) loss recognized in Statement of Operations	2017			2016			2015
Rabbi trust assets	Other (income) expense	$	(1,687	)	$	(624	)	$	638

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition. During 2016, the Company recorded a $6,197 impairment charge on goodwill held by the Diving business reducing its carrying value to $0, its implied fair value. The charge is reflected in “Goodwill and other intangible assets impairment.” See further discussion of this impairment charge at Note 1 of these Notes to Consolidated Financial Statements.

No assets or liabilities were measured at fair value on a non-recurring basis in 2017. The following table summarizes the Company’s assets measured at fair value on a non-recurring basis as of September 30, 2016 and the losses recognized as a result of this measurement in the year then ended.



	Level 1		Level 2		Level 3		Losses incurred
Goodwill	$	—	$	—	$	—	$	6,197

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

LEASES AND OTHER COMMITMENTS

12 Months Ended

Sep. 29, 2017

Leases [Abstract]

LEASES AND OTHER COMMITMENTS

The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 29, 2017 were as follows:



Year	Related parties included in total		Total
2018	$	1,017	$	5,993
2019	1,009		5,216
2020	1,038		4,898
2021	1,067		3,481
2022	179		2,433
Thereafter	—		2,192

Rental expense under all leases was approximately $7,969, $7,011 and $6,933 for 2017, 2016 and 2015, respectively. Rent expense to related parties was $949, $907 and $873 for 2017, 2016 and 2015, respectively.

INCOME TAXES

12 Months Ended

Sep. 29, 2017

Income Tax Disclosure [Abstract]

INCOME TAXES

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



	2017		2016			2015
United States	$	41,463	$	28,881		$	11,886
Foreign	6,747		(5,226		)	3,867
	$	48,210	$	23,655		$	15,753

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



	2017			2016			2015
Current:
Federal	$	13,154		$	9,471		$	4,916
State	2,361			1,492			882
Foreign	1,455			986			1,469
Deferred	(3,917		)	(1,795		)	(2,130		)
	$	13,053		$	10,154		$	5,137

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



	2017		2016
Deferred tax assets:
Inventories	$	2,263	$	2,041
Compensation	14,260		13,956
Tax credit carryforwards	8,203		4,691
Net operating loss carryforwards	5,844		7,628
Other	8,041		7,558
Total gross deferred tax assets	38,611		35,874
Less valuation allowance	8,613		10,215
Deferred tax assets	29,998		25,659
Deferred tax liabilities:
Goodwill and other intangibles	1,805		1,571
Depreciation and amortization	6,802		5,744
Foreign statutory reserves	604		497
Net deferred tax assets	$	20,787	$	17,847

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheet as of the years ended September 29, 2017 and September 30, 2016 were as follows:



	2017		2016
Non-current assets	$	22,632	$	19,063
Non-current liabilities	1,845		1,216
Net deferred tax assets	$	20,787	$	17,847

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



	2017			2016		2015
Statutory U.S. federal income tax rate	35.0	%		35.0	%	35.0	%
Foreign rate differential	(1.1	)%		0.3	%	(1.5	)%
State income tax, net of federal benefit	4.0	%		6.1	%	2.4	%
Tax credit	(0.9	)%		(3.2	)%	(16.6	)%
Deferred tax asset valuation allowance	(0.3	)%		0.8	%	10.0	%
Uncertain tax positions, net of settlements	0.9	%		1.4	%	1.7	%
Goodwill impairment	—	%		6.6	%	—	%
Section 199 manufacturer's deduction	(2.8	)%		(4.2	)%	(3.7	)%
Taxes related to foreign income, net of credits	(8.7	)%	*	0.5	%	(0.8	)%
Amended tax returns	—	%		—	%	3.5	%
Other	1.0	%		(0.4	)%	2.6	%
	27.1	%		42.9	%	32.6	%

* Rate benefit is primarily from excess foreign tax credits generated by a dividend repatriation in the first quarter of fiscal 2017.

The Company’s net operating loss carryforwards and their expirations as of September 29, 2017 were as follows:



	State		Foreign		Total
Year of expiration
2018-2022	$	—	$	2,336	$	2,336
2023-2027	3,071		2,605		5,676
2028-2032	16,968		—		16,968
2033-2037	312		—		312
Indefinite	—		9,631		9,631
Total	$	20,351	$	14,572	$	34,923

The Company has tax credit carryforwards as follows:



	State		Federal		Total
Year of expiration
2018-2022	$	1,783	$	—	$	1,783
2023-2027	1,536		3,894		5,430
2028-2032	751		—		751
2033-2037	239		—		239
Indefinite	—		—		—
Total	$	4,309	$	3,894	$	8,203

A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:



Balance at October 2, 2015	$	3,881
Settlement	—
Lapse of statute of limitations	(391		)
Gross increases - tax positions in period	1,606
Balance at September 30, 2016	$	5,096
Settlement	(81		)
Lapse of statute of limitations	(380		)
Gross increases - tax positions in period	854
Balance at September 29, 2017	$	5,489

The total accrued interest and penalties with respect to income taxes was approximately $1,325 and $1,079 for the years ended September 29, 2017 and September 30, 2016, respectively. The Company’s liability for unrecognized tax benefits as of September 29, 2017 was $5,489, and if recognized, $5,094 would have an effective tax rate impact.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. Interest and penalties of $185, $194 and $148 were recorded as a component of income tax expense in the accompanying Consolidated Statements of Operations during fiscal years 2017, 2016 and 2015, respectively.

The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. At September 29, 2017, the Company was under income tax examination in Italy. The amount of unrecognized tax benefits recognized within the next twelve months may decrease due to expiration of the statute of limitations for certain years in various jurisdictions. However, it is possible that a jurisdiction may open an audit prior to the statute expiring or the aforementioned audit may result in adjustments to the Company’s tax filings. At this time, an estimate of the range of the reasonably possible change cannot be made.

The following tax years remain subject to examination by the Company's respective major tax jurisdictions:



Jurisdiction	Fiscal Years
United States	2014-2017
Canada	2013-2017
France	2014-2017
Germany	2013-2017
Italy	2012-2017
Switzerland	2007-2017

The Company has not provided additional U.S. income taxes on $112,638 of undistributed earnings of consolidated foreign subsidiaries included in shareholders’ equity attributable to the Company. Such earnings could become taxable upon the sale or liquidation of these foreign subsidiaries or upon dividend repatriation. If at some future date, these earnings cease to be indefinitely reinvested and are repatriated, the Company may be subject to additional U.S. income taxes and foreign withholding and other taxes on such amounts. It is not practicable to estimate the amount of unrecognized withholding taxes and deferred tax liability on such earnings.

As of September 29, 2017, the Company held approximately $39,205 of cash and cash equivalents in bank accounts in foreign jurisdictions.

EMPLOYEE BENEFITS

12 Months Ended

Sep. 29, 2017

Compensation and Retirement Disclosure [Abstract]

EMPLOYEE BENEFITS

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

The financial position of the Company’s non-contributory defined benefit plans as of fiscal year end 2017 and 2016 was as follows:



	2017			2016
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	29,449		$	26,212
Service cost	—			—
Interest cost	1,043			1,137
Actuarial (gain) loss	(1,025		)	3,069
Benefits paid	(995		)	(969		)
Projected benefit obligation, end of year	28,472			29,449
Fair value of plan assets:
Fair value of plan assets, beginning of year	17,793			17,020
Actual gain on plan assets	2,639			1,260
Company contributions	1,365			482
Benefits paid	(995		)	(969		)
Fair value of plan assets, end of year	20,802			17,793
Funded status of the plans	(7,670		)	(11,656		)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities	186			188
Non-current pension liabilities	7,484			11,468
Accumulated other comprehensive loss	(7,799		)	(10,999		)
Components of accumulated other comprehensive loss:
Net actuarial loss	(7,799		)	(10,999		)
Accumulated other comprehensive loss	$	(7,799	)	$	(10,999	)

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



	2017			2016			2015
Interest cost	$	1,043		$	1,137		$	1,108
Expected return on plan assets	(1,193		)	(1,265		)	(1,197		)
Amortization of unrecognized net actuarial loss	731			566			622
Net periodic pension cost	581			438			533
Other changes in benefit obligations recognized in other comprehensive income ("OCI"):
Net actuarial (gain) loss	(3,201		)	2,507			1,511
Total recognized in net periodic pension cost and OCI	$	(2,620	)	$	2,945		$	2,044

The Company expects to recognize $538 of unrecognized loss amortization as a component of net periodic benefit cost in 2018. This amount is included in accumulated other comprehensive income as of September 29, 2017.

At September 29, 2017, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $28,472 and $20,802, respectively, and there were no plans with plan assets in excess of benefit obligations. At September 30, 2016, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $29,449 and $17,793, respectively, and there were no plans with plan assets in excess of benefit obligations.

The Company anticipates making contributions to the defined benefit pension plans of $1,151 through September 28, 2018.

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



2018	$	1,121
2019	1,152
2020	1,205
2021	1,217
2022	1,233
Five years thereafter	6,926

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



	Projected Benefit Obligation						Net Periodic Pension Cost
	2017		2016		2015		2017		2016		2015
Discount rate	3.79	%	3.60	%	4.35	%	3.60	%	4.35	%	4.25	%
Long-term rate of return	N/A		N/A		N/A		6.50	%	7.50	%	7.50	%
Average salary increase rate	N/A		N/A		N/A		N/A		N/A		N/A

The change in discount rates in 2017 resulted in an actuarial gain during 2017 of approximately $795. The change in discount rates in 2016 resulted in an actuarial loss during 2016 of approximately $3,152. The change in discount rates in 2015 resulted in an actuarial gain during 2015 of approximately $390. The remainder of the actuarial gains or losses for each of the three years was related to adjustments to mortality tables and other modifications to actuarial assumptions.

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

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

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

The Company’s pension plans’ weighted average asset allocations at September 29, 2017 and September 30, 2016, by asset category were as follows:



	2017		2016
Equity securities	73	%	69	%
Fixed income securities	24	%	30	%
Other securities	3	%	1	%
	100	%	100	%

The Company’s primary investment objective for the plans’ assets is to maximize the probability of meeting the plans’ actuarial target rate of return of 6.5%, with a secondary goal of returning 4% above the rate of inflation. These return objectives are targeted while simultaneously striving to minimize risk of loss to the plans’ assets. The investment horizon over which the investment objectives are expected to be met is a full market cycle or five years, whichever is greater.

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

The following table summarizes the Company’s pension plan assets measured at fair value as of September 29, 2017:



	Level 1		Level 2		Level 3		Total
Description:
Mutual funds	$	20,207	$	—	$	—	$	20,207
Money market funds	515		—		—		515
Group annuity contract	—		—		80		80
Total	$	20,722	$	—	$	80	$	20,802

The following table summarizes the Company’s pension plan assets measured at fair value as of September 30, 2016:



	Level 1		Level 2		Level 3		Total
Description:
Mutual funds	$	17,467	$	—	$	—	$	17,467
Money market funds	213		—		—		213
Group annuity contract	—		—		113		113
Total	$	17,680	$	—	$	113	$	17,793

The tables below set forth a summary of changes in fair value of the Company’s Level 3 pension plan assets for the years ended September 29, 2017 and September 30, 2016:



	2017			2016
Level 3 assets, beginning of year	$	113		$	155
Purchases	2			2
Unrealized loss	1			(2		)
Sales	(36		)	(42		)
Level 3 assets, end of year	$	80		$	113

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

The Company also has a non-qualified deferred compensation plan that provides certain officers and employees the ability to defer a portion of their compensation until a later date. The deferred amounts and earnings thereon are payable to participants, or designated beneficiaries, at specified future dates upon retirement, death or termination of employment from the Company. The deferred compensation liability, which is reported at fair value equal to the related rabbi trust assets, and is classified as “Other liabilities” on our accompanying Consolidated Balance Sheets, was approximately $14,932 and $12,637 as of September 29, 2017 and September 30, 2016, respectively. See “Note 4 Fair Value” for additional information.

A majority of the Company’s full-time employees are covered by defined contribution programs. Expenses attributable to the defined contribution programs were approximately $1,189, $1,126 and $1,093 for 2017, 2016 and 2015, respectively.

PREFERRED STOCK	12 Months Ended
PREFERRED STOCK	Sep. 29, 2017
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
PREFERRED STOCK	PREFERRED STOCK The Company is authorized to issue 1,000,000 shares of preferred stock in various classes and series, of which there are none currently issued and none outstanding.

COMMON STOCK

12 Months Ended

Sep. 29, 2017

Common Stock [Abstract]

COMMON STOCK

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



	2017	2016
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,784,513	8,778,028
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,211,686	1,212,006

Holders of Class A common stock are entitled to elect 25%, or the next highest whole number, of the members of the Company’s Board of Directors and holders of Class B common stock are entitled to elect the remaining directors. With respect to matters other than the election of directors or any matters for which class voting is required by law, holders of Class A common stock are entitled to one vote per share while holders of Class B common stock are entitled to ten votes per share. If any dividends (other than dividends paid in shares of the Company’s stock) are paid by the Company on its common stock, a dividend would be paid on each share of Class A common stock equal to 110% of the amount paid on each share of Class B common stock. Each share of Class B common stock is convertible at any time into one share of Class A common stock. During 2017 and 2016 there were 320 and 376 shares of Class B common stock converted into Class A common stock, respectively.

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

12 Months Ended

Sep. 29, 2017

Share-based Compensation [Abstract]

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

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

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan there were 612,570 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at September 29, 2017. Shares issued pursuant to the exercise of stock options or grants of restricted stock are typically issued first out of treasury stock to the extent that treasury shares are available.

The Company recognized tax benefits from the exercise of stock options and the vesting of restricted stock of $404, $112 and $482 for 2017, 2016 and 2015, respectively. In 2017, this amount was recorded as a component of income tax expense. In 2016 and 2015, these amounts were recorded as increases in additional paid-in capital on the consolidated balance sheets and as cash from financing activities on the consolidated statements of cash flows. The Company recognizes forfeitures of equity awards as incurred.

Stock Options

All stock options have been granted at a price not less than fair market value at the date of grant and are currently exercisable. Stock options generally have a term of 10 years.

All of the Company’s stock options outstanding are fully vested, with no further compensation expense to be recorded. There were no grants of stock options in 2017, 2016 or 2015. There were no stock options outstanding during 2017 or 2016.

The intrinsic values of the stock received upon exercise of such options at their date of exercise during 2017, 2016 and 2015 were $0, $0 and $221, respectively.

The Company received cash proceeds from stock option exercises totaling $0, $0 and $118 for the years ending September 29, 2017, September 30, 2016 and October 2, 2015, respectively.

Non-Vested Stock

All shares of non-vested stock awarded by the Company have been granted at their fair market value on the date of grant and vest within five years after the grant date. The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s shares traded.

A summary of non-vested stock activity for the two year period ended September 29, 2017 related to the Company’s stock ownership plans is as follows:



	Shares		Weighted Average Grant Price
Non-vested stock at October 2, 2015	214,027		$	21.43
Non-vested stock grants	54,850		24.16
Non-vested stock forfeited	(7,885	)	18.52
Restricted stock vested	(98,520	)	19.18
Non-vested stock at September 30, 2016	162,472		24.49
Non-vested stock grants	8,846		43.12
Restricted stock vested	(76,250	)	20.54
Non-vested stock September 29, 2017	95,068		27.68

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 17,832 and 19,973 during 2017 and 2016, respectively. The fair value of restricted stock vested during 2017, 2016 and 2015 was approximately $3,219, $2,348 and $3,294, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $941, $1,252 and $1,287 during 2017, 2016 and 2015, respectively. The tax benefit recognized during 2017, 2016 and 2015 related to stock based compensation was $358, $476 and $598, respectively. Unrecognized compensation cost related to non-vested stock as of September 29, 2017 was $733, which amount will be amortized to expense through November 2021 or adjusted for changes in future estimated or actual forfeitures.

Restricted Stock Units

All restricted stock units awarded by the Company during fiscal 2017 and in prior years have been granted at their fair market value on the date of grant. The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock trading price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s shares traded. The vesting period for RSUs is generally one year from the date of grant for RSUs granted to directors and three years from the date of the grant for RSUs granted to employees.

A summary of RSU activity follows:



	Number of RSUs		Weighted Average Grant Price
RSUs at October 2, 2015	7,336		$	33.40
RSUs granted	48,456		23.64
RSUs forfeited	(2,045	)	24.16
RSUs vested	(7,336	)	33.40
RSUs at September 30, 2016	46,411		23.62
RSUs granted	28,301		40.64
RSUs vested	(14,070	)	22.39
RSUs at September 29, 2017	60,642		31.85

Stock compensation expense, net of forfeitures, related to restricted stock units was $1,011, $547 and $286 for the years ended September 29, 2017, September 30, 2016 and October 2, 2015, respectively. Unrecognized compensation cost related to non-vested restricted stock units as of September 29, 2017 was $791, which amount will be amortized to expense through September 2019 or adjusted for changes in future estimated or actual forfeitures.

Compensation expense related to units earned by employees is based upon the attainment of certain financial goals related to cumulative net sales and cumulative operating profit over a three-year performance period. Awards are only paid if at least 80% of the target levels are met and maximum payouts are made if 120% of more of target levels are achieved. The payouts for achievement of the threshold levels of performance are equal to 50% of the target award amount. The payouts for achievement of maximum levels of performance are equal to 150% of the target award amount. To the extent earned, awards are issued in shares of Company common stock after the end of the three year performance period.

Employee Stock Purchase Plan

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

The Company issued 1,414, 7,732 and 8,062 shares of Class A common stock under the Purchase Plan during the years 2017, 2016 and 2015, respectively, and recognized expense of $34, $33 and $33 in 2017, 2016 and 2015, respectively.

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 29, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company conducts transactions with certain related parties including organizations controlled by the Johnson Family and other related parties. These transactions include consulting services, aviation services, office rental, and certain administrative activities. Total costs of these transactions were $1,144, $1,196 and $1,187 for 2017, 2016 and 2015, respectively. Amounts due to/from related parties were immaterial at September 29, 2017 and September 30, 2016.

SEGMENTS OF BUSINESS

12 Months Ended

Sep. 29, 2017

Segment Reporting [Abstract]

SEGMENTS OF BUSINESS

The Company conducts its worldwide operations through separate business segments, each of which represent major product lines. Operations are conducted in the U.S. and various foreign countries, primarily in Europe, Canada and the Pacific Basin. As of September 25, 2017, two customers of the Company's Fishing, Camping and Watercraft Recreation segments combined into a single entity. The combined net sales to these two customers represented approximately $80,795 of the Company's consolidated revenues during fiscal 2017. The Company had no single customer that accounted for more than 10% of its total net sales in fiscal 2016 or 2015.

Net sales and operating profit include both sales to customers, as reported in the Company’s accompanying Consolidated Statements of Operations, and inter-unit transfers, which are priced to recover costs plus an appropriate profit margin. Total assets represent assets that are used in the Company’s operations in each business segment at the end of the years presented.

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



	2017			2016			2015
Net sales:
Fishing:
Unaffiliated customers	$	327,796		$	274,539		$	262,184
Interunit transfers	342			333			334
Camping:
Unaffiliated customers	37,887			39,975			47,526
Interunit transfers	33			43			47
Watercraft Recreation:
Unaffiliated customers	48,126			50,240			48,805
Interunit transfers	146			148			156
Diving
Unaffiliated customers	76,080			68,330			71,414
Interunit transfers	652			807			711
Other / Corporate	676			643			560
Eliminations	(1,173		)	(1,331		)	(1,248		)
Total	$	490,565		$	433,727		$	430,489
Operating profit (loss):
Fishing	$	58,697		$	43,092		$	26,055
Camping	1,946			2,077			3,847
Watercraft Recreation	2,860			3,349			1,620
Diving ⁽¹⁾	1,847			(9,384		)	934
Other / Corporate	(19,759		)	(16,240		)	(14,603		)
	$	45,591		$	22,894		$	17,853
Depreciation and amortization expense:
Fishing	$	8,437		$	7,597		$	7,749
Camping	888			1,121			1,128
Watercraft Recreation	950			819			972
Diving	1,573			1,210			826
Other / Corporate	1,232			1,086			1,027
	$	13,080		$	11,833		$	11,702
Capital expenditures:
Fishing	$	6,774		$	6,970		$	6,739
Camping	372			311			427
Watercraft Recreation	988			911			889
Diving	695			1,464			661
Other / Corporate	2,784			2,046			1,693
	$	11,613		$	11,702		$	10,409
Goodwill, net:
Fishing	$	11,238		$	11,196
Camping	—			—
Watercraft Recreation	—			—
Diving	—			—
	$	11,238		$	11,196
Total assets (end of period):
Fishing	$	128,706		$	118,357
Camping	32,652			28,249
Watercraft Recreation	20,222			19,693
Diving	58,190			77,195
Other / Corporate	113,889			66,785
	$	353,659		$	310,279

⁽¹⁾ Diving 2016 operating profit includes $6,197 of goodwill impairment charges.

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



	2017			2016			2015
Net sales:
United States:
Unaffiliated customers	$	404,073		$	357,592		$	350,340
Interunit transfers	19,725			14,672			17,872
Europe:
Unaffiliated customers	34,521			32,069			35,547
Interunit transfers	10,983			9,824			9,371
Canada:
Unaffiliated customers	32,553			28,308			28,155
Interunit transfers	2			16			11
Other:
Unaffiliated customers	19,418			15,758			16,447
Interunit transfers	22			62			82
Eliminations	(30,732		)	(24,574		)	(27,336		)
	$	490,565		$	433,727		$	430,489
Total assets:
United States	$	276,916		$	219,625
Europe	42,956			52,642
Canada and other	33,787			38,012
	$	353,659		$	310,279
Long-term assets ⁽¹⁾:
United States	$	83,726		$	81,292
Europe	3,396			3,713
Canada and other	3,056			4,243
	$	90,178		$	89,248


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

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

+ Details

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Sep. 29, 2017
Loss Contingency, Information about Litigation Matters [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and environmental matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

SUBSEQUENT EVENT	12 Months Ended
SUBSEQUENT EVENT	Sep. 29, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT On November 15, 2017, the Company entered into a new unsecured revolving credit facility with PNC Bank, National Association and Associated Bank, N.A. ("the Lending Group"). The new credit facility consists of a Revolving Credit Agreement dated November 15, 2017 among the Company, PNC Bank, National Association, as lender and as administrative agent, and the other lender named therein (the "New Revolving Credit Agreement" or "New Revolver"). The New Revolver has an expiration date of November 15, 2022, and provides for borrowing of up to an aggregate principal amount not to exceed $75,000 with a $50,000 accordion feature that gives the Company the option to increase the maximum financing availability subject to the conditions of the New Revolving Credit Agreement and subject to the approval of the lenders. The interest rate on the New Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.00 percent to 1.75 percent and is dependent on the Company's leverage ratio for the trailing twelve month period. The New Revolving Credit Agreement restricts the Company's ability to incur additional debt, includes maximum leverage ratio and minimum interest coverage ratio covenants and is unsecured.

VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 29, 2017

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2017, 2016 and 2015:



	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 29, 2017
Allowance for doubtful accounts	$	2,182	$	876	$	827	$	2,231
Reserves for inventory valuation	5,623		1,356		1,551		5,428
Valuation of deferred tax assets	10,215		603		2,094		8,724
Reserves for sales returns	2,772		2,346		3,188		1,930
Year ended September 30, 2016
Allowance for doubtful accounts	$	2,329	$	299	$	446	$	2,182
Reserves for inventory valuation	4,879		3,650		2,906		5,623
Valuation of deferred tax assets	9,786		1,670		1,241		10,215
Reserves for sales returns	1,945		4,596		3,769		2,772
Year ended October 2, 2015
Allowance for doubtful accounts	$	2,665	$	292	$	628	$	2,329
Reserves for inventory valuation	3,950		2,123		1,194		4,879
Valuation of deferred tax assets	8,734		2,602		1,550		9,786
Reserves for sales returns	1,428		3,139		2,622		1,945

QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

12 Months Ended

Sep. 29, 2017

Quarterly Financial Data [Abstract]

QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

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



	First Quarter						Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2017			2016			2017		2016		2017		2016		2017			2016
Net sales	$	93,729		$	85,298		$	149,807	$	134,192	$	155,274	$	139,300	$	91,755		$	74,937
Gross profit	36,565			33,299			64,913		54,995		70,630		59,283		38,832			28,885
Operating profit (loss)	472			(900		)	20,458		15,138		24,737		13,583		(76		)	(4,927		)
Income (loss) before income taxes	(45		)	(519		)	21,837		14,669		25,560		13,865		858			(4,360		)
Income tax expense (benefit)	(4,101		)	15			7,878		5,348		9,007		7,024		269			(2,233		)
Net income (loss)	$	4,056		$	(534	)	$	13,959	$	9,321	$	16,553	$	6,841	$	589		$	(2,127	)
Net income (loss) per common share - Basic:
Class A	$	0.41		$	(0.05	)	$	1.41	$	0.94	$	1.68	$	0.69	$	0.06		$	(0.21	)
Class B	$	0.37		$	(0.05	)	$	1.28	$	0.86	$	1.52	$	0.63	$	0.05		$	(0.21	)
Net income (loss) per common share - Diluted:
Class A	$	0.40		$	(0.05	)	$	1.39	$	0.93	$	1.65	$	0.68	$	0.06		$	(0.21	)
Class B	$	0.40		$	(0.05	)	$	1.39	$	0.93	$	1.65	$	0.68	$	0.06		$	(0.21	)

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

ACQUISITIONS

12 Months Ended

Sep. 29, 2017

Business Combinations [Abstract]

ACQUISITIONS

During the year ended September 30, 2016, the Company completed two acquisitions for a total of approximately $9,200. No acquisitions were completed during fiscal 2017.

Acquisition of SeaBear

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

The Company believed that sales of SeaBear’s innovative diving technology could be expanded through the Company’s global marketing and distribution networks. The SeaBear acquisition is included in the Company’s Diving segment. Goodwill, of $2,219, which represents the excess of the purchase price over the net tangible and intangible assets acquired, is not deductible for tax purposes.

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 any such indemnity claims 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. Approximately $250 of the purchase price was paid in the form of contingent consideration which required the Seller to meet certain conditions prior to the release of such funds.

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 Fishing segment. Goodwill of $827, which represents the excess of the purchase price over the net tangible and intangible assets acquired, is deductible for tax purposes. The goodwill resulting from this acquisition reflects the strong cash flow expected from the acquisition due primarily to expected expanded distribution and growth of Humminbird marine electronics and cartography products.

Purchase Price Allocation

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. The following table presents the aggregate purchase price allocation for the Company's acquisitions described above:



Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	66
Inventories	197
Other current assets	40
Property, plant and equipment	27
Identifiable intangible assets	6,706
Less, accounts payable and accruals	350
Less, long term liabilities	580
Total identifiable net assets	6,106
Goodwill	3,046
Net assets acquired	$	9,152

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



Description	Amount		Useful Life (yrs)
Developed technologies	$	6,131	7.6 years
Non-compete agreements	575		5.0 years

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.

Non-compete agreements were valued using the comparative income differential method based on the estimated negative impact that could occur in the absence of the restrictions enforced by the agreements.

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

Transaction costs incurred for the acquisitions was $753 for the twelve months ended September 30, 2016. Such transaction costs are included in "Administrative management, finance and information system" in the accompanying Consolidated Statement of Operations.

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 1 – 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)

12 Months Ended

Sep. 29, 2017

Accounting Policies [Abstract]

Business

Principles of Consolidation

Use of Estimates

Fiscal Year

Cash, Cash Equivalents and Short-term Investments

Short-term investments consist of certificates of deposit with original maturities greater than three months but less than one year.

Accounts Receivable

Inventories

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



	September 29 2017		September 30 2016
Raw materials	$	32,826	$	26,379
Work in process	48		34
Finished goods	46,274		41,984
	$	79,148	$	68,397

Property, Plant and Equipment



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

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



	2017		2016
Property improvements	$	590	$	590
Buildings and improvements	21,770		21,631
Furniture and fixtures, equipment and computer software	159,145		150,698
	181,505		172,919
Less accumulated depreciation	132,567		123,921
	$	48,938	$	48,998

Goodwill

The changes in the carrying amount and the composition of goodwill for fiscal 2017 and 2016 were as follows:



		Fishing			Camping			Watercraft			Diving			Total
Balance at October 2, 2015
	Goodwill	$	16,596		$	7,038		$	6,242		$	30,806		$	60,682
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(26,881		)	(46,390		)
		10,367			—			—			3,925			14,292
	Currency translation	2			—			—			53			55
	Acquisitions	827			—			—			2,219			3,046
	Impairment loss	—			—			—			(6,197		)	(6,197		)
Balance at September 30, 2016
	Goodwill	17,425			7,038			6,242			33,078			63,783
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		11,196			—			—			—			11,196
	Currency translation	42			—			—			—			42
Balance at September 29, 2017
	Goodwill	17,467			7,038			6,242			33,078			63,825
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		$	11,238		$	—		$	—		$	—		$	11,238

Other Intangible Assets

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



	2017							2016
	Gross Intangible		Accumulated Amortization			Net		Gross Intangible		Accumulated Amortization			Net
Amortized other intangible assets:
Patents and trademarks	$	4,213	$	(4,144	)	$	69	$	4,155	$	(4,026	)	$	129
Other amortizable intangibles	11,131		(4,749		)	6,382		10,804		(3,496		)	7,308
Non-amortized trademarks	7,025		—			7,025		7,025		—			7,025
	$	22,369	$	(8,893	)	$	13,476	$	21,984	$	(7,522	)	$	14,462

Impairment of Long-Lived Assets

Warranties



Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period	5,631
Less current period warranty claims paid	5,408
Balance at October 2, 2015	$	4,301
Expense accruals for warranties issued during the period	4,699
Less current period warranty claims paid	4,674
Balance at September 30, 2016	$	4,326
Expense accruals for warranties issued during the period	7,452
Less current period warranty claims paid	5,385
Balance at September 29, 2017	$	6,393

Accumulated Other Comprehensive Income

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2017, 2016 and 2015 were as follows:



	2017								2016								2015
	Pre-Tax Amount			Tax Effect		Net of Tax Effect			Pre-Tax Amount			Tax Effect		Net of Tax Effect			Pre-Tax Amount			Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	11,179		$	—	$	11,179		$	10,525		$	—	$	10,525		$	10,253		$	—	$	10,253
Unamortized loss on pension plans	(7,799		)	1,613		(6,186		)	(10,999		)	2,828		(8,171		)	(8,492		)	1,876		(6,616		)
Accumulated other comprehensive income	$	3,380		$	1,613	$	4,993		$	(474	)	$	2,828	$	2,354		$	1,761		$	1,876	$	3,637

The reclassifications out of AOCI for the year ended September 29, 2017 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	731		Cost of sales / Operating expense
Tax effects	(278		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	64			Other income and expense
Total reclassifications for the period	$	517

The reclassifications out of AOCI for the year ended September 30, 2016 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	566		Cost of sales / Operating expense
Tax effects	(215		)	Income tax expense
Foreign currency translation adjustments:
Write off of currency translation amounts	(249		)	Other income and expense
Total reclassifications for the period	$	102

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



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622		Cost of sales / Operating expense
Tax effects	(237		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	177			Other income and expense
Total reclassifications for the period	$	562

The changes in AOCI by component, net of tax, for the year ended September 29, 2017 were as follows:



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016	$	10,525	$	(8,171	)	$	2,354
Other comprehensive income before reclassifications	590		2,470			3,060
Amounts reclassified from accumulated other comprehensive income	64		731			795
Tax effects	—		(1,216		)	(1,216		)
Balance at September 29, 2017	$	11,179	$	(6,186	)	$	4,993

The changes in AOCI by component, net of tax, for the year ended September 30, 2016 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2015	$	10,253		$	(6,616	)	$	3,637
Other comprehensive income (loss) before reclassifications	521			(3,073		)	(2,552		)
Amounts reclassified from accumulated other comprehensive income	(249		)	566			317
Tax effects	—			952			952
Balance at September 30, 2016	$	10,525		$	(8,171	)	$	2,354

Earnings per Share (EPS)

Earnings per Share (“EPS”)

Basic EPS

For the years ended September 29, 2017, September 30, 2016 and October 2, 2015, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS



	2017			2016			2015
Net income	$	35,157		$	13,501		$	10,616
Less: Undistributed earnings reallocated to non-vested shareholders	(375		)	(258		)	(191		)
Dilutive earnings	$	34,782		$	13,243		$	10,425
Weighted average common shares – Basic:
Class A	8,675			8,627			8,515
Class B	1,212			1,212			1,212
Dilutive stock options and restricted stock units	33			16			—
Weighted average common shares - Dilutive	9,920			9,855			9,727
Net income per common share – Basic:
Class A	$	3.56		$	1.36		$	1.08
Class B	$	3.23		$	1.24		$	0.98
Net income per common share – Diluted:
Class A	$	3.51		$	1.34		$	1.06
Class B	$	3.51		$	1.34		$	1.06

Stock-Based Compensation

Income Taxes

Employee Benefits

Foreign Operations and Related Derivative Financial Instruments

Revenue Recognition

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


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


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


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


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

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

Advertising & Promotions

Shipping and Handling Costs

Research and Development

Fair Values

Valuation Techniques

Rabbi Trust Assets

Goodwill and Other Intangible Assets

New Accounting Pronouncements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 29, 2017

Accounting Policies [Abstract]

Schedule of Inventories

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



	September 29 2017		September 30 2016
Raw materials	$	32,826	$	26,379
Work in process	48		34
Finished goods	46,274		41,984
	$	79,148	$	68,397

Schedule Of Property And Equipment, Useful Life

Depreciation of property, plant and equipment is determined by straight-line methods over the following estimated useful lives:



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

Schedule Of Property, Plant And Equipment

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



	2017		2016
Property improvements	$	590	$	590
Buildings and improvements	21,770		21,631
Furniture and fixtures, equipment and computer software	159,145		150,698
	181,505		172,919
Less accumulated depreciation	132,567		123,921
	$	48,938	$	48,998

Schedule of Goodwill

The changes in the carrying amount and the composition of goodwill for fiscal 2017 and 2016 were as follows:



		Fishing			Camping			Watercraft			Diving			Total
Balance at October 2, 2015
	Goodwill	$	16,596		$	7,038		$	6,242		$	30,806		$	60,682
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(26,881		)	(46,390		)
		10,367			—			—			3,925			14,292
	Currency translation	2			—			—			53			55
	Acquisitions	827			—			—			2,219			3,046
	Impairment loss	—			—			—			(6,197		)	(6,197		)
Balance at September 30, 2016
	Goodwill	17,425			7,038			6,242			33,078			63,783
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		11,196			—			—			—			11,196
	Currency translation	42			—			—			—			42
Balance at September 29, 2017
	Goodwill	17,467			7,038			6,242			33,078			63,825
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		$	11,238		$	—		$	—		$	—		$	11,238

Schedule Of Intangible Assets

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



	2017							2016
	Gross Intangible		Accumulated Amortization			Net		Gross Intangible		Accumulated Amortization			Net
Amortized other intangible assets:
Patents and trademarks	$	4,213	$	(4,144	)	$	69	$	4,155	$	(4,026	)	$	129
Other amortizable intangibles	11,131		(4,749		)	6,382		10,804		(3,496		)	7,308
Non-amortized trademarks	7,025		—			7,025		7,025		—			7,025
	$	22,369	$	(8,893	)	$	13,476	$	21,984	$	(7,522	)	$	14,462

Schedule Of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended September 29, 2017.



Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period	5,631
Less current period warranty claims paid	5,408
Balance at October 2, 2015	$	4,301
Expense accruals for warranties issued during the period	4,699
Less current period warranty claims paid	4,674
Balance at September 30, 2016	$	4,326
Expense accruals for warranties issued during the period	7,452
Less current period warranty claims paid	5,385
Balance at September 29, 2017	$	6,393

Reclassifications out of AOCI

The reclassifications out of AOCI for the year ended September 29, 2017 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	731		Cost of sales / Operating expense
Tax effects	(278		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	64			Other income and expense
Total reclassifications for the period	$	517

The reclassifications out of AOCI for the year ended September 30, 2016 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	566		Cost of sales / Operating expense
Tax effects	(215		)	Income tax expense
Foreign currency translation adjustments:
Write off of currency translation amounts	(249		)	Other income and expense
Total reclassifications for the period	$	102

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



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622		Cost of sales / Operating expense
Tax effects	(237		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	177			Other income and expense
Total reclassifications for the period	$	562

Schedule Of Accumulated Other Comprehensive Income (Loss)

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2017, 2016 and 2015 were as follows:



	2017								2016								2015
	Pre-Tax Amount			Tax Effect		Net of Tax Effect			Pre-Tax Amount			Tax Effect		Net of Tax Effect			Pre-Tax Amount			Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	11,179		$	—	$	11,179		$	10,525		$	—	$	10,525		$	10,253		$	—	$	10,253
Unamortized loss on pension plans	(7,799		)	1,613		(6,186		)	(10,999		)	2,828		(8,171		)	(8,492		)	1,876		(6,616		)
Accumulated other comprehensive income	$	3,380		$	1,613	$	4,993		$	(474	)	$	2,828	$	2,354		$	1,761		$	1,876	$	3,637

The changes in AOCI by component, net of tax, for the year ended September 29, 2017 were as follows:



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016	$	10,525	$	(8,171	)	$	2,354
Other comprehensive income before reclassifications	590		2,470			3,060
Amounts reclassified from accumulated other comprehensive income	64		731			795
Tax effects	—		(1,216		)	(1,216		)
Balance at September 29, 2017	$	11,179	$	(6,186	)	$	4,993

The changes in AOCI by component, net of tax, for the year ended September 30, 2016 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2015	$	10,253		$	(6,616	)	$	3,637
Other comprehensive income (loss) before reclassifications	521			(3,073		)	(2,552		)
Amounts reclassified from accumulated other comprehensive income	(249		)	566			317
Tax effects	—			952			952
Balance at September 30, 2016	$	10,525		$	(8,171	)	$	2,354

Schedule Of Basic And Diluted Earnings Per Share



	2017			2016			2015
Net income	$	35,157		$	13,501		$	10,616
Less: Undistributed earnings reallocated to non-vested shareholders	(375		)	(258		)	(191		)
Dilutive earnings	$	34,782		$	13,243		$	10,425
Weighted average common shares – Basic:
Class A	8,675			8,627			8,515
Class B	1,212			1,212			1,212
Dilutive stock options and restricted stock units	33			16			—
Weighted average common shares - Dilutive	9,920			9,855			9,727
Net income per common share – Basic:
Class A	$	3.56		$	1.36		$	1.08
Class B	$	3.23		$	1.24		$	0.98
Net income per common share – Diluted:
Class A	$	3.51		$	1.34		$	1.06
Class B	$	3.51		$	1.34		$	1.06

INDEBTEDNESS (Tables)

12 Months Ended

Sep. 29, 2017

Long-term Debt, Unclassified [Abstract]

Schedule of Debt

Debt was comprised of the following at September 29, 2017 and September 30, 2016:



	September 29 2017		September 30 2016
Term loans	$	—	$	7,098
Revolvers	—		—
Other	—		291
Total debt	—		7,389
Less current portion of long term debt	—		381
Less short term debt	—		—
Total long-term debt	$	—	$	7,008

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 29, 2017

Fair Value Disclosures [Abstract]

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

The following table summarizes the Company’s financial assets measured at fair value as of September 29, 2017:



	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	14,932	$	—	$	—	$	14,932

The following table summarizes the Company’s financial assets measured at fair value as of September 30, 2016:



	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	12,637	$	—	$	—	$	12,637

Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 29, 2017, September 30, 2016 and October 2, 2015 was:



	Location of (income) loss recognized in Statement of Operations	2017			2016			2015
Rabbi trust assets	Other (income) expense	$	(1,687	)	$	(624	)	$	638

Schedule of Assets Measured on a Non-Recurring Basis

The following table summarizes the Company’s assets measured at fair value on a non-recurring basis as of September 30, 2016 and the losses recognized as a result of this measurement in the year then ended.



	Level 1		Level 2		Level 3		Losses incurred
Goodwill	$	—	$	—	$	—	$	6,197

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

LEASES AND OTHER COMMITMENTS (Tables)

12 Months Ended

Sep. 29, 2017

Leases [Abstract]

Future Minimum Rental Commitments Under Non-Cancelable Operating Leases

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 29, 2017 were as follows:



Year	Related parties included in total		Total
2018	$	1,017	$	5,993
2019	1,009		5,216
2020	1,038		4,898
2021	1,067		3,481
2022	179		2,433
Thereafter	—		2,192

- Definition

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

+ References + Details

INCOME TAXES (Tables)

12 Months Ended

Sep. 29, 2017

Income Tax Disclosure [Abstract]

U.S. And Foreign Income Before Taxes

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



	2017		2016			2015
United States	$	41,463	$	28,881		$	11,886
Foreign	6,747		(5,226		)	3,867
	$	48,210	$	23,655		$	15,753

Income Tax Expense

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



	2017			2016			2015
Current:
Federal	$	13,154		$	9,471		$	4,916
State	2,361			1,492			882
Foreign	1,455			986			1,469
Deferred	(3,917		)	(1,795		)	(2,130		)
	$	13,053		$	10,154		$	5,137

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

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



	2017		2016
Deferred tax assets:
Inventories	$	2,263	$	2,041
Compensation	14,260		13,956
Tax credit carryforwards	8,203		4,691
Net operating loss carryforwards	5,844		7,628
Other	8,041		7,558
Total gross deferred tax assets	38,611		35,874
Less valuation allowance	8,613		10,215
Deferred tax assets	29,998		25,659
Deferred tax liabilities:
Goodwill and other intangibles	1,805		1,571
Depreciation and amortization	6,802		5,744
Foreign statutory reserves	604		497
Net deferred tax assets	$	20,787	$	17,847

Schedule Of Net Deferred Tax Assets In Consolidated Balance Sheet

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheet as of the years ended September 29, 2017 and September 30, 2016 were as follows:



	2017		2016
Non-current assets	$	22,632	$	19,063
Non-current liabilities	1,845		1,216
Net deferred tax assets	$	20,787	$	17,847

Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate

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



	2017			2016		2015
Statutory U.S. federal income tax rate	35.0	%		35.0	%	35.0	%
Foreign rate differential	(1.1	)%		0.3	%	(1.5	)%
State income tax, net of federal benefit	4.0	%		6.1	%	2.4	%
Tax credit	(0.9	)%		(3.2	)%	(16.6	)%
Deferred tax asset valuation allowance	(0.3	)%		0.8	%	10.0	%
Uncertain tax positions, net of settlements	0.9	%		1.4	%	1.7	%
Goodwill impairment	—	%		6.6	%	—	%
Section 199 manufacturer's deduction	(2.8	)%		(4.2	)%	(3.7	)%
Taxes related to foreign income, net of credits	(8.7	)%	*	0.5	%	(0.8	)%
Amended tax returns	—	%		—	%	3.5	%
Other	1.0	%		(0.4	)%	2.6	%
	27.1	%		42.9	%	32.6	%

* Rate benefit is primarily from excess foreign tax credits generated by a dividend repatriation in the first quarter of fiscal 2017.

Summary Of Operating Loss Carryforwards

The Company’s net operating loss carryforwards and their expirations as of September 29, 2017 were as follows:



	State		Foreign		Total
Year of expiration
2018-2022	$	—	$	2,336	$	2,336
2023-2027	3,071		2,605		5,676
2028-2032	16,968		—		16,968
2033-2037	312		—		312
Indefinite	—		9,631		9,631
Total	$	20,351	$	14,572	$	34,923

Summary Of Tax Credit Carryforwards

The Company has tax credit carryforwards as follows:



	State		Federal		Total
Year of expiration
2018-2022	$	1,783	$	—	$	1,783
2023-2027	1,536		3,894		5,430
2028-2032	751		—		751
2033-2037	239		—		239
Indefinite	—		—		—
Total	$	4,309	$	3,894	$	8,203

Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:



Balance at October 2, 2015	$	3,881
Settlement	—
Lapse of statute of limitations	(391		)
Gross increases - tax positions in period	1,606
Balance at September 30, 2016	$	5,096
Settlement	(81		)
Lapse of statute of limitations	(380		)
Gross increases - tax positions in period	854
Balance at September 29, 2017	$	5,489

Summary of Income Tax Examinations

The following tax years remain subject to examination by the Company's respective major tax jurisdictions:



Jurisdiction	Fiscal Years
United States	2014-2017
Canada	2013-2017
France	2014-2017
Germany	2013-2017
Italy	2012-2017
Switzerland	2007-2017

EMPLOYEE BENEFITS (Tables)

12 Months Ended

Sep. 29, 2017

Compensation and Retirement Disclosure [Abstract]

Financial Position Of Non-Contributory Defined Benefit Plans

The financial position of the Company’s non-contributory defined benefit plans as of fiscal year end 2017 and 2016 was as follows:



	2017			2016
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	29,449		$	26,212
Service cost	—			—
Interest cost	1,043			1,137
Actuarial (gain) loss	(1,025		)	3,069
Benefits paid	(995		)	(969		)
Projected benefit obligation, end of year	28,472			29,449
Fair value of plan assets:
Fair value of plan assets, beginning of year	17,793			17,020
Actual gain on plan assets	2,639			1,260
Company contributions	1,365			482
Benefits paid	(995		)	(969		)
Fair value of plan assets, end of year	20,802			17,793
Funded status of the plans	(7,670		)	(11,656		)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities	186			188
Non-current pension liabilities	7,484			11,468
Accumulated other comprehensive loss	(7,799		)	(10,999		)
Components of accumulated other comprehensive loss:
Net actuarial loss	(7,799		)	(10,999		)
Accumulated other comprehensive loss	$	(7,799	)	$	(10,999	)

Schedule of Net Periodic Benefit Cost

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



	2017			2016			2015
Interest cost	$	1,043		$	1,137		$	1,108
Expected return on plan assets	(1,193		)	(1,265		)	(1,197		)
Amortization of unrecognized net actuarial loss	731			566			622
Net periodic pension cost	581			438			533
Other changes in benefit obligations recognized in other comprehensive income ("OCI"):
Net actuarial (gain) loss	(3,201		)	2,507			1,511
Total recognized in net periodic pension cost and OCI	$	(2,620	)	$	2,945		$	2,044

Estimated Benefit Payments

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



2018	$	1,121
2019	1,152
2020	1,205
2021	1,217
2022	1,233
Five years thereafter	6,926

Actuaral Assumptions Used To Determine The Projected Benefit Obligation

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



	Projected Benefit Obligation						Net Periodic Pension Cost
	2017		2016		2015		2017		2016		2015
Discount rate	3.79	%	3.60	%	4.35	%	3.60	%	4.35	%	4.25	%
Long-term rate of return	N/A		N/A		N/A		6.50	%	7.50	%	7.50	%
Average salary increase rate	N/A		N/A		N/A		N/A		N/A		N/A

Pension Plans' Weighted Average Asset Allocations By Percent

The Company’s pension plans’ weighted average asset allocations at September 29, 2017 and September 30, 2016, by asset category were as follows:



	2017		2016
Equity securities	73	%	69	%
Fixed income securities	24	%	30	%
Other securities	3	%	1	%
	100	%	100	%

Pension Plan Assets Measured At Fair Value

The following table summarizes the Company’s pension plan assets measured at fair value as of September 29, 2017:



	Level 1		Level 2		Level 3		Total
Description:
Mutual funds	$	20,207	$	—	$	—	$	20,207
Money market funds	515		—		—		515
Group annuity contract	—		—		80		80
Total	$	20,722	$	—	$	80	$	20,802

The following table summarizes the Company’s pension plan assets measured at fair value as of September 30, 2016:



	Level 1		Level 2		Level 3		Total
Description:
Mutual funds	$	17,467	$	—	$	—	$	17,467
Money market funds	213		—		—		213
Group annuity contract	—		—		113		113
Total	$	17,680	$	—	$	113	$	17,793

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

The tables below set forth a summary of changes in fair value of the Company’s Level 3 pension plan assets for the years ended September 29, 2017 and September 30, 2016:



	2017			2016
Level 3 assets, beginning of year	$	113		$	155
Purchases	2			2
Unrealized loss	1			(2		)
Sales	(36		)	(42		)
Level 3 assets, end of year	$	80		$	113

COMMON STOCK (Tables)

12 Months Ended

Sep. 29, 2017

Common Stock [Abstract]

Schedule Of Authorized And Outstanding Shares By Class

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



	2017	2016
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,784,513	8,778,028
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,211,686	1,212,006

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65877616&loc=d3e177068-122764

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(d))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21553-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

+ Details

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)

12 Months Ended

Sep. 29, 2017

Share-based Compensation [Abstract]

Schedule of Non-Vested Stock Activity

A summary of non-vested stock activity for the two year period ended September 29, 2017 related to the Company’s stock ownership plans is as follows:



	Shares		Weighted Average Grant Price
Non-vested stock at October 2, 2015	214,027		$	21.43
Non-vested stock grants	54,850		24.16
Non-vested stock forfeited	(7,885	)	18.52
Restricted stock vested	(98,520	)	19.18
Non-vested stock at September 30, 2016	162,472		24.49
Non-vested stock grants	8,846		43.12
Restricted stock vested	(76,250	)	20.54
Non-vested stock September 29, 2017	95,068		27.68

Schedule of RSU Activity

A summary of RSU activity follows:



	Number of RSUs		Weighted Average Grant Price
RSUs at October 2, 2015	7,336		$	33.40
RSUs granted	48,456		23.64
RSUs forfeited	(2,045	)	24.16
RSUs vested	(7,336	)	33.40
RSUs at September 30, 2016	46,411		23.62
RSUs granted	28,301		40.64
RSUs vested	(14,070	)	22.39
RSUs at September 29, 2017	60,642		31.85

SEGMENTS OF BUSINESS (Tables)

12 Months Ended

Sep. 29, 2017

Segment Reporting [Abstract]

Segments of Business

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



	2017			2016			2015
Net sales:
Fishing:
Unaffiliated customers	$	327,796		$	274,539		$	262,184
Interunit transfers	342			333			334
Camping:
Unaffiliated customers	37,887			39,975			47,526
Interunit transfers	33			43			47
Watercraft Recreation:
Unaffiliated customers	48,126			50,240			48,805
Interunit transfers	146			148			156
Diving
Unaffiliated customers	76,080			68,330			71,414
Interunit transfers	652			807			711
Other / Corporate	676			643			560
Eliminations	(1,173		)	(1,331		)	(1,248		)
Total	$	490,565		$	433,727		$	430,489
Operating profit (loss):
Fishing	$	58,697		$	43,092		$	26,055
Camping	1,946			2,077			3,847
Watercraft Recreation	2,860			3,349			1,620
Diving ⁽¹⁾	1,847			(9,384		)	934
Other / Corporate	(19,759		)	(16,240		)	(14,603		)
	$	45,591		$	22,894		$	17,853
Depreciation and amortization expense:
Fishing	$	8,437		$	7,597		$	7,749
Camping	888			1,121			1,128
Watercraft Recreation	950			819			972
Diving	1,573			1,210			826
Other / Corporate	1,232			1,086			1,027
	$	13,080		$	11,833		$	11,702
Capital expenditures:
Fishing	$	6,774		$	6,970		$	6,739
Camping	372			311			427
Watercraft Recreation	988			911			889
Diving	695			1,464			661
Other / Corporate	2,784			2,046			1,693
	$	11,613		$	11,702		$	10,409
Goodwill, net:
Fishing	$	11,238		$	11,196
Camping	—			—
Watercraft Recreation	—			—
Diving	—			—
	$	11,238		$	11,196
Total assets (end of period):
Fishing	$	128,706		$	118,357
Camping	32,652			28,249
Watercraft Recreation	20,222			19,693
Diving	58,190			77,195
Other / Corporate	113,889			66,785
	$	353,659		$	310,279

⁽¹⁾ Diving 2016 operating profit includes $6,197 of goodwill impairment charges.

Schedule Of Operations By Geographic Area

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



	2017			2016			2015
Net sales:
United States:
Unaffiliated customers	$	404,073		$	357,592		$	350,340
Interunit transfers	19,725			14,672			17,872
Europe:
Unaffiliated customers	34,521			32,069			35,547
Interunit transfers	10,983			9,824			9,371
Canada:
Unaffiliated customers	32,553			28,308			28,155
Interunit transfers	2			16			11
Other:
Unaffiliated customers	19,418			15,758			16,447
Interunit transfers	22			62			82
Eliminations	(30,732		)	(24,574		)	(27,336		)
	$	490,565		$	433,727		$	430,489
Total assets:
United States	$	276,916		$	219,625
Europe	42,956			52,642
Canada and other	33,787			38,012
	$	353,659		$	310,279
Long-term assets ⁽¹⁾:
United States	$	83,726		$	81,292
Europe	3,396			3,713
Canada and other	3,056			4,243
	$	90,178		$	89,248


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

VALUATION AND QUALIFYING ACCOUNTS (Tables)

12 Months Ended

Sep. 29, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule Of Valuation And Qualifying Accounts

The following summarizes changes to valuation and qualifying accounts for 2017, 2016 and 2015:



	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 29, 2017
Allowance for doubtful accounts	$	2,182	$	876	$	827	$	2,231
Reserves for inventory valuation	5,623		1,356		1,551		5,428
Valuation of deferred tax assets	10,215		603		2,094		8,724
Reserves for sales returns	2,772		2,346		3,188		1,930
Year ended September 30, 2016
Allowance for doubtful accounts	$	2,329	$	299	$	446	$	2,182
Reserves for inventory valuation	4,879		3,650		2,906		5,623
Valuation of deferred tax assets	9,786		1,670		1,241		10,215
Reserves for sales returns	1,945		4,596		3,769		2,772
Year ended October 2, 2015
Allowance for doubtful accounts	$	2,665	$	292	$	628	$	2,329
Reserves for inventory valuation	3,950		2,123		1,194		4,879
Valuation of deferred tax assets	8,734		2,602		1,550		9,786
Reserves for sales returns	1,428		3,139		2,622		1,945

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Tables)

12 Months Ended

Sep. 29, 2017

Quarterly Financial Data [Abstract]

Schedule Of Quarterly Operating Results

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



	First Quarter						Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2017			2016			2017		2016		2017		2016		2017			2016
Net sales	$	93,729		$	85,298		$	149,807	$	134,192	$	155,274	$	139,300	$	91,755		$	74,937
Gross profit	36,565			33,299			64,913		54,995		70,630		59,283		38,832			28,885
Operating profit (loss)	472			(900		)	20,458		15,138		24,737		13,583		(76		)	(4,927		)
Income (loss) before income taxes	(45		)	(519		)	21,837		14,669		25,560		13,865		858			(4,360		)
Income tax expense (benefit)	(4,101		)	15			7,878		5,348		9,007		7,024		269			(2,233		)
Net income (loss)	$	4,056		$	(534	)	$	13,959	$	9,321	$	16,553	$	6,841	$	589		$	(2,127	)
Net income (loss) per common share - Basic:
Class A	$	0.41		$	(0.05	)	$	1.41	$	0.94	$	1.68	$	0.69	$	0.06		$	(0.21	)
Class B	$	0.37		$	(0.05	)	$	1.28	$	0.86	$	1.52	$	0.63	$	0.05		$	(0.21	)
Net income (loss) per common share - Diluted:
Class A	$	0.40		$	(0.05	)	$	1.39	$	0.93	$	1.65	$	0.68	$	0.06		$	(0.21	)
Class B	$	0.40		$	(0.05	)	$	1.39	$	0.93	$	1.65	$	0.68	$	0.06		$	(0.21	)

ACQUISITIONS (Tables)

12 Months Ended

Sep. 29, 2017

Business Combinations [Abstract]

Schedule of Assets Acquired and Liabilities Assumed

The following table presents the aggregate purchase price allocation for the Company's acquisitions described above:



Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	66
Inventories	197
Other current assets	40
Property, plant and equipment	27
Identifiable intangible assets	6,706
Less, accounts payable and accruals	350
Less, long term liabilities	580
Total identifiable net assets	6,106
Goodwill	3,046
Net assets acquired	$	9,152

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

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



Description	Amount		Useful Life (yrs)
Developed technologies	$	6,131	7.6 years
Non-compete agreements	575		5.0 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Inventories) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Raw materials	$ 32,826	$ 26,379
Work in process	48	34
Finished goods	46,274	41,984
Total Inventories	$ 79,148	$ 68,397

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Property, Plant And Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 181,505	$ 172,919
Less accumulated depreciation	132,567	123,921
Property, plant and equipment, net of accumulated depreciation	48,938	48,998
Property improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 590	590
Property improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Property improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 21,770	21,631
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Furniture and fixtures, equipment and computer software
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 159,145	$ 150,698
Furniture and fixtures, equipment and computer software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furniture and fixtures, equipment and computer software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Goodwill by Segment) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jul. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Goodwill [Roll Forward]
Goodwill, gross, balance at beginning of period		$ 63,783,000	$ 60,682,000
Accumulated impairment losses, balance at beginning of period		(52,587,000)	(46,390,000)
Goodwill, balance at beginning of period		11,196,000	14,292,000
Currency translation		42,000	55,000
Acquisitions			3,046,000
Impairment loss		0	(6,197,000)	$ 0
Goodwill, gross, balance at end of period		63,825,000	63,783,000	60,682,000
Accumulated impairment losses, balance at end of period		52,587,000	52,587,000	46,390,000
Goodwill, balance at end of period		11,238,000	11,196,000	14,292,000
Fishing
Goodwill [Roll Forward]
Goodwill, gross, balance at beginning of period		17,425,000	16,596,000
Accumulated impairment losses, balance at beginning of period		(6,229,000)	(6,229,000)
Goodwill, balance at beginning of period		11,196,000	10,367,000
Currency translation		42,000	2,000
Acquisitions			827,000
Impairment loss			0
Goodwill, gross, balance at end of period		17,467,000	17,425,000	16,596,000
Accumulated impairment losses, balance at end of period		6,229,000	6,229,000	6,229,000
Goodwill, balance at end of period		11,238,000	11,196,000	10,367,000
Camping
Goodwill [Roll Forward]
Goodwill, gross, balance at beginning of period		7,038,000	7,038,000
Accumulated impairment losses, balance at beginning of period		(7,038,000)	(7,038,000)
Goodwill, balance at beginning of period		0	0
Currency translation		0	0
Acquisitions			0
Impairment loss			0
Goodwill, gross, balance at end of period		7,038,000	7,038,000	7,038,000
Accumulated impairment losses, balance at end of period		7,038,000	7,038,000	7,038,000
Goodwill, balance at end of period		0	0	0
Watercraft
Goodwill [Roll Forward]
Goodwill, gross, balance at beginning of period		6,242,000	6,242,000
Accumulated impairment losses, balance at beginning of period		(6,242,000)	(6,242,000)
Goodwill, balance at beginning of period		0	0
Currency translation		0	0
Acquisitions			0
Impairment loss			0
Goodwill, gross, balance at end of period		6,242,000	6,242,000	6,242,000
Accumulated impairment losses, balance at end of period		6,242,000	6,242,000	6,242,000
Goodwill, balance at end of period		0	0	0
Diving
Goodwill [Roll Forward]
Goodwill, gross, balance at beginning of period		33,078,000	30,806,000
Accumulated impairment losses, balance at beginning of period		(33,078,000)	(26,881,000)
Goodwill, balance at beginning of period		0	3,925,000
Currency translation		0	53,000
Acquisitions			2,219,000
Impairment loss	$ (6,197,000)		(6,197,000)
Goodwill, gross, balance at end of period		33,078,000	33,078,000	30,806,000
Accumulated impairment losses, balance at end of period		33,078,000	33,078,000	26,881,000
Goodwill, balance at end of period		$ 0	$ 0	$ 3,925,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Other Intangible Assets) (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jul. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Impairment losses		$ 0	$ 0
Amortization of patents and other intangible assets		1,276,000	$ 1,179,000	$ 856,000
Expected amortization in 2018		1,098,000
Expected amortization in 2019		1,080,000
Expected amortization in 2020		1,014,000
Expected amortization in 2021		821,000
Expected amortization in 2022		$ 689,000
Diving
Impairment of long-lived assets	$ 0
Minimum
Useful life (years)		4 years
Maximum
Useful life (years)		15 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	$ 22,369	$ 21,984
Accumulated Amortization	(8,893)	(7,522)
Net	13,476	14,462
Patents and trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	4,213	4,155
Accumulated Amortization	(4,144)	(4,026)
Net	69	129
Other amortizable intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	11,131	10,804
Accumulated Amortization	(4,749)	(3,496)
Net	6,382	7,308
Non-amortized trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	7,025	7,025
Net	$ 7,025	$ 7,025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Warranty Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Warranty Activity
Product Warranty Accrual, Balance at beginning of period	$ 4,326	$ 4,301	$ 4,078
Expense accruals for warranties issued during the period	7,452	4,699	5,631
Less current period warranty claims paid	5,385	4,674	5,408
Product Warranty Accrual, Balance at end of period	$ 6,393	$ 4,326	$ 4,301

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	$ 11,179	$ 10,525	$ 10,253
Tax Effect	0	0	0
Net of Tax Effect	11,179	10,525	10,253
Unamortized loss on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	(7,799)	(10,999)	(8,492)
Tax Effect	1,613	2,828	1,876
Net of Tax Effect	(6,186)	(8,171)	(6,616)
Total reclassifications for the period
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	3,380	(474)	1,761
Tax Effect	1,613	2,828	1,876
Net of Tax Effect	$ 4,993	$ 2,354	$ 3,637

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Reclassifications Out of Accumulated OCI) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from accumulated other comprehensive income	$ 517	$ 102	$ 562
Unamortized loss on defined benefit pension plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss	731	566	622
Tax effects	(278)	(215)	(237)
Foreign currency translation adjustments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from accumulated other comprehensive income	$ 64	$ (249)	$ 177

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of The Changes In AOCI By Component) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	$ 207,496
Other comprehensive income before reclassifications	3,060	$ (2,552)
Amounts reclassified from accumulated other comprehensive income	795	317
Tax effects	(1,216)	952
Balance, end of period	243,004	207,496
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	10,525	10,253
Other comprehensive income before reclassifications	590	521
Amounts reclassified from accumulated other comprehensive income	64	(249)
Tax effects	0	0
Balance, end of period	11,179	10,525
Unamortized loss on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	(8,171)	(6,616)
Other comprehensive income before reclassifications	2,470	(3,073)
Amounts reclassified from accumulated other comprehensive income	731	566
Tax effects	(1,216)	952
Balance, end of period	(6,186)	(8,171)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	2,354	3,637
Balance, end of period	$ 4,993	$ 2,354

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Earnings Per Share ("EPS")) (Narrative) (Details) - shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from EPS (shares)	0	0	0
Non-vested Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from EPS (shares)	95,068	162,472	214,027

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Basic And Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Net income	$ 589	$ 16,553	$ 13,959	$ 4,056	$ (2,127)	$ 6,841	$ 9,321	$ (534)	$ 35,157	$ 13,501	$ 10,616
Less: Undistributed earnings reallocated to non-vested shareholders									(375)	(258)	(191)
Dilutive earnings									$ 34,782	$ 13,243	$ 10,425
Dilutive stock options and restricted stock units (shares)									33	16	0
Weighted average common shares - Dilutive (shares)									9,920	9,855	9,727
Class A
Weighted average common shares - Basic (shares)									8,675	8,627	8,515
Net income per common share - Basic (USD per share)	$ 0.06	$ 1.68	$ 1.41	$ 0.41	$ (0.21)	$ 0.69	$ 0.94	$ (0.05)	$ 3.56	$ 1.36	$ 1.08
Net income per common share - Diluted (USD per share)	0.06	1.65	1.39	0.40	(0.21)	0.68	0.93	(0.05)	$ 3.51	$ 1.34	$ 1.06
Class B
Weighted average common shares - Basic (shares)									1,212	1,212	1,212
Net income per common share - Basic (USD per share)	0.05	1.52	1.28	0.37	(0.21)	0.63	0.86	(0.05)	$ 3.23	$ 1.24	$ 0.98
Net income per common share - Diluted (USD per share)	$ 0.06	$ 1.65	$ 1.39	$ 0.40	$ (0.21)	$ 0.68	$ 0.93	$ (0.05)	$ 3.51	$ 1.34	$ 1.06

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Stock-Based Compensation) (Narrative) (Details) - shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted (shares)	0	0	0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Foreign Operations And Related Derivative Financial Instruments) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Foreign Currencies [Line Items]
Currency gains from transactions	$ 903	$ 277
Currency losses from transactions			$ 1,196
Percent of revenues in foreign currency	17.00%
Euro
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	7.00%
Canadian Dollars
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	6.00%
Various other foreign currencies
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	4.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Advertising & Promotions) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Accounting Policies [Abstract]
Advertising and promotions expense	$ 24,349	$ 23,611	$ 24,460
Capitalized advertising costs	$ 621	$ 866

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Shipping And Handling Costs) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Accounting Policies [Abstract]
Shipping and handling costs	$ 10,844	$ 10,240	$ 10,838

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Research And Development) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Finite-Lived Intangible Assets [Line Items]
Gross amount capitalized related to software development	$ 34,528	$ 31,572
Accumulated amortization	$ 18,040	14,597
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	4 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	15 years
Computer Software, Intangible Asset
Finite-Lived Intangible Assets [Line Items]
Amortization expense related to capitalized software	$ 3,444	$ 2,738	$ 2,535
Computer Software, Intangible Asset \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	3 years
Computer Software, Intangible Asset \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	7 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (New Accounting Pronouncements) (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 29, 2017	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating expenses		$ (165,349)	$ (153,568)	$ (153,880)
Other expenses		$ (3,060)	$ (1,407)	$ 1,299
Accounting Standards Update 2017-07 \| Forecast
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating expenses	$ 500
Other expenses	$ 500

INDEBTEDNESS (Schedule of Debt) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Long-term Debt, Unclassified [Abstract]
Term loans	$ 0	$ 7,098
Revolvers	0	0
Other	0	291
Total debt	0	7,389
Less current portion of long term debt	0	381
Less short term debt	0	0
Total long-term debt	$ 0	$ 7,008

- Definition

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

+ References + Details

INDEBTEDNESS (Narrative) (Details)				12 Months Ended
INDEBTEDNESS (Narrative) (Details)	Nov. 27, 2017 shares	Nov. 15, 2017 USD ($)	Oct. 24, 2016 USD ($)	Sep. 29, 2017 USD ($)	Sep. 30, 2016 USD ($)	Oct. 02, 2015 USD ($)
Line of Credit Facility [Line Items]
Repayments of debt				$ 7,376,000	$ 332,000	$ 360,000
Long-term line of credit borrowings				0	0
Weighted average borrowing rate for short-term debt						1.40%
Subsequent Event
Line of Credit Facility [Line Items]
Voting power of shares closely held, percent	77.00%
Class A \| Subsequent Event
Line of Credit Facility [Line Items]
Number of closely held shares (shares) \| shares	3,832,267
Outstanding shares closely held, percent	44.00%
Class B \| Subsequent Event
Line of Credit Facility [Line Items]
Number of closely held shares (shares) \| shares	1,211,196
Outstanding shares closely held, percent	99.90%
Financial Standby Letter of Credit
Line of Credit Facility [Line Items]
Letters of credit outstanding				279,000	392,000
LIBOR \| Minimum \| Subsequent Event
Line of Credit Facility [Line Items]
Margin range		1.00%
LIBOR \| Maximum \| Subsequent Event
Line of Credit Facility [Line Items]
Margin range		1.75%
Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term line of credit borrowings				$ 0	$ 0
Weighted average borrowing rate for short-term debt				2.50%	1.70%
Line of credit facility, maximum borrowing capacity for acquisitions				$ 20,000,000
Line of credit facility, leverage ratio				2.5
Line of credit facility, minimum borrowing availability at time of acquisition				$ 10,000,000
Maximum aggregate amount of dividends or repurchases of common stock per year				$ 10,000,000
Revolving Credit Facility \| Subsequent Event
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 75,000,000
Revolving Credit Facility \| LIBOR \| Minimum
Line of Credit Facility [Line Items]
Margin range				1.25%
Revolving Credit Facility \| LIBOR \| Maximum
Line of Credit Facility [Line Items]
Margin range				2.00%
Revolving Credit Facility \| Revolvers Borrowing Capacity Standard
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 90,000,000
Revolving Credit Facility \| Revolvers Borrowing Capacity Seasonal
Line of Credit Facility [Line Items]
Maximum borrowing capacity				60,000,000
Unsecured Revolving Credit Facilities At Foreign Subsidiaries
Line of Credit Facility [Line Items]
Long-term line of credit borrowings				0
Unsecured Line Of Credit
Line of Credit Facility [Line Items]
Long-term line of credit borrowings				$ 0	$ 0
Term Loans
Line of Credit Facility [Line Items]
Repayments of debt			$ 7,068,000
Pre-payment penalty percent				3.00%
Interest rate in effect				5.50%

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Derivative [Line Items]
Percent of revenues in foreign currency	17.00%
Number of derivative instruments held	0	0
Interest Rate Swap
Derivative [Line Items]
Number of derivative instruments held	0	0
Euro
Derivative [Line Items]
Percent of revenues in foreign currency	7.00%
Canadian Dollars
Derivative [Line Items]
Percent of revenues in foreign currency	6.00%
Various other foreign currencies
Derivative [Line Items]
Percent of revenues in foreign currency	4.00%

FAIR VALUE MEASUREMENTS (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS (Narrative) (Details) - USD ($)	Jul. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment losses		$ 0	$ 6,197,000	$ 0
Goodwill		11,238,000	11,196,000	14,292,000
Assets, fair value disclosure, nonrecurring		0
Liabilities, fair value disclosure, nonrecurring		0
Diving
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment losses	$ 6,197,000		6,197,000
Goodwill		$ 0	$ 0	$ 3,925,000

FAIR VALUE MEASUREMENTS (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 14,932	$ 12,637
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	14,932	12,637
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 0	$ 0

FAIR VALUE MEASUREMENTS (Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Rabbi trust assets \| Other (income) expense
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, (income) loss	$ (1,687)	$ (624)	$ 638

FAIR VALUE MEASUREMENTS (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis) (Details) $ in Thousands	Sep. 30, 2016 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	$ 6,197
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	$ 0

LEASES AND OTHER COMMITMENTS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Operating Leased Assets [Line Items]
Rental expense	$ 7,969	$ 7,011	$ 6,933
Related Parties
Operating Leased Assets [Line Items]
Rental expense	$ 949	$ 907	$ 873

LEASES AND OTHER COMMITMENTS (Future Minimum Rental Commitments Under Non-Cancelable Operating Leases) (Details) $ in Thousands	Sep. 29, 2017 USD ($)
Operating Leased Assets [Line Items]
2018	$ 5,993
2019	5,216
2020	4,898
2021	3,481
2022	2,433
Thereafter	2,192
Related Parties
Operating Leased Assets [Line Items]
2018	1,017
2019	1,009
2020	1,038
2021	1,067
2022	179
Thereafter	$ 0

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	Oct. 03, 2014
Income Tax Disclosure [Abstract]
Accrued interest on income taxes	$ 1,325	$ 1,079
Unrecognized tax benefits	5,489	5,096	$ 3,881
Unrecognized tax benefits that would impact effective tax rate	5,094
Interest included in income tax expense	185	194	148
Net undistributed earnings of foreign subsidiaries	112,638
Income Tax [Line Items]
Cash and cash equivalents	63,810	$ 87,294	$ 69,159	$ 70,793
Foreign
Income Tax [Line Items]
Cash and cash equivalents	$ 39,205

INCOME TAXES (U.S. And Foreign Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Income Tax Disclosure [Abstract]
United States									$ 41,463	$ 28,881	$ 11,886
Foreign									6,747	(5,226)	3,867
Profit before income taxes	$ 858	$ 25,560	$ 21,837	$ (45)	$ (4,360)	$ 13,865	$ 14,669	$ (519)	$ 48,210	$ 23,655	$ 15,753

INCOME TAXES (Income Tax Expense) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Current:
Federal									$ 13,154	$ 9,471	$ 4,916
State									2,361	1,492	882
Foreign									1,455	986	1,469
Deferred									(3,917)	(1,795)	(2,130)
Income tax expense, Total	$ 269	$ 9,007	$ 7,878	$ (4,101)	$ (2,233)	$ 7,024	$ 5,348	$ 15	$ 13,053	$ 10,154	$ 5,137

INCOME TAXES (Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Deferred tax assets:
Inventories	$ 2,263	$ 2,041
Compensation	14,260	13,956
Tax credit carryforwards	8,203	4,691
Net operating loss carryforwards	5,844	7,628
Other	8,041	7,558
Total gross deferred tax assets	38,611	35,874
Less valuation allowance	8,613	10,215
Deferred tax assets	29,998	25,659
Deferred tax liabilities:
Goodwill and other intangibles	1,805	1,571
Depreciation and amortization	6,802	5,744
Foreign statutory reserves	604	497
Net deferred tax assets	$ 20,787	$ 17,847

INCOME TAXES (Schedule Of Net Deferred Tax Assets In Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Non-current assets	$ 22,632	$ 19,063
Non-current liabilities	1,845	1,216
Net deferred tax assets	$ 20,787	$ 17,847

INCOME TAXES (Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate) (Details)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Income Tax Disclosure [Abstract]
Statutory U.S. federal income tax rate	35.00%	35.00%	35.00%
Foreign rate differential	(1.10%)	0.30%	(1.50%)
State income tax, net of federal benefit	4.00%	6.10%	2.40%
Tax credit	(0.90%)	(3.20%)	(16.60%)
Deferred tax asset valuation allowance	(0.30%)	0.80%	10.00%
Uncertain tax positions, net of settlements	0.90%	1.40%	1.70%
Goodwill impairment	0.00%	6.60%	0.00%
Section 199 manufacturer's deduction	(2.80%)	(4.20%)	(3.70%)
Taxes related to foreign income, net of credits	(8.70%)	0.50%	(0.80%)
Amended tax returns	0.00%	0.00%	3.50%
Other	1.00%	(0.40%)	2.60%
Effective income tax rate, continuing operations, Total	27.10%	42.90%	32.60%

INCOME TAXES (Summary Of Operating Loss Carryforwards) (Details) $ in Thousands	Sep. 29, 2017 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 34,923
State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	20,351
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	14,572
2018-2022
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,336
2018-2022 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
2018-2022 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,336
2023-2027
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	5,676
2023-2027 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	3,071
2023-2027 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,605
2028-2032
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	16,968
2028-2032 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	16,968
2028-2032 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
2033-2037
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	312
2033-2037 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	312
2033-2037 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
Indefinite
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	9,631
Indefinite \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
Indefinite \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 9,631

INCOME TAXES (Summary Of Tax Credit Carryforwards (Details) $ in Thousands	Sep. 29, 2017 USD ($)
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 8,203
2018-2022
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,783
2023-2027
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	5,430
2028-2032
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	751
2033-2037
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	239
Indefinite
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
State
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	4,309
State \| 2018-2022
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,783
State \| 2023-2027
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,536
State \| 2028-2032
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	751
State \| 2033-2037
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	239
State \| Indefinite
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	3,894
Foreign \| 2018-2022
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2023-2027
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	3,894
Foreign \| 2028-2032
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2033-2037
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| Indefinite
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 0

INCOME TAXES (Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ 5,096	$ 3,881
Settlement	(81)	0
Lapse of statute of limitations	(380)	(391)
Gross increases - tax positions in period	854	1,606
Balance at end of year	$ 5,489	$ 5,096

EMPLOYEE BENEFITS (Financial Position Of Non-Contributory Defined Benefit Plans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Projected benefit obligation:
Projected benefit obligation, beginning of year	$ 29,449	$ 26,212
Service cost	0	0
Interest cost	1,043	1,137	$ 1,108
Actuarial (gain) loss	(1,025)	3,069
Benefits paid	(995)	(969)
Projected benefit obligation, end of year	28,472	29,449	26,212
Fair value of plan assets:
Fair value of plan assets, beginning of year	17,793	17,020
Actual gain on plan assets	2,639	1,260
Company contributions	1,365	482
Benefits paid	(995)	(969)
Fair value of plan assets, end of year	20,802	17,793	$ 17,020
Funded status of the plans	(7,670)	(11,656)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities	186	188
Non-current pension liabilities	7,484	11,468
Accumulated other comprehensive loss	(7,799)	(10,999)
Components of accumulated other comprehensive loss:
Net actuarial loss	(7,799)	(10,999)
Accumulated other comprehensive loss	$ (7,799)	$ (10,999)

EMPLOYEE BENEFITS (Net Periodic Benefit Cost For The Non-Contributory Defined Benefit Pension Plans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Compensation and Retirement Disclosure [Abstract]
Interest cost	$ 1,043	$ 1,137	$ 1,108
Expected return on plan assets	(1,193)	(1,265)	(1,197)
Amortization of unrecognized net actuarial loss	731	566	622
Net periodic pension cost	581	438	533
Other changes in benefit obligations recognized in other comprehensive income (OCI):
Net actuarial (gain) loss	(3,201)	2,507	1,511
Total recognized in net periodic pension cost and OCI	$ (2,620)	$ 2,945	$ 2,044

EMPLOYEE BENEFITS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Defined Benefit Plan Disclosure [Line Items]
Unrecognized loss amortization	$ 538
Aggregate accumulated benefit obligation	28,472	$ 29,449
Aggregate fair value of plan assets	20,802	17,793
Defined benefit pension plans	1,151
Actuarial gain (loss)	$ 795	(3,152)	$ 390
Actuarial target rate of return	6.50%
Target return above the rate of inflation	4.00%
Deferred compensation liability	$ 14,932	12,637
Expense attributable to the defined contribution programs	$ 1,189	$ 1,126	$ 1,093
Minimum
Defined Benefit Plan Disclosure [Line Items]
Percentage of equity securities as a component of the mutual fund	70.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Investment horizon (years)	5 years
Percentage of equity securities as a component of the mutual fund	75.00%

EMPLOYEE BENEFITS (Estimated Benefit Payments) (Details) $ in Thousands	Sep. 29, 2017 USD ($)
Compensation and Retirement Disclosure [Abstract]
2018	$ 1,121
2019	1,152
2020	1,205
2021	1,217
2022	1,233
Five years thereafter	$ 6,926

EMPLOYEE BENEFITS (Actuarial Assumptions Used To Determine The Projected Benefit Obligation) (Details)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Compensation and Retirement Disclosure [Abstract]
Discount rate, Projected Benefit Obligation	3.79%	3.60%	4.35%
Discount rate, Net Periodic Pension Cost	3.60%	4.35%	4.25%
Long-term rate of return, Net Periodic Pension Cost	6.50%	7.50%	7.50%

EMPLOYEE BENEFITS (Pension Plans' Weighted Average Asset Allocations By Percent) (Details)	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	73.00%	69.00%
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	24.00%	30.00%
Other securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	3.00%	1.00%

EMPLOYEE BENEFITS (Pension Plan Assets Measured At Fair Value) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	$ 20,802	$ 17,793	$ 17,020
Level 1
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	20,722	17,680
Level 2
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Level 3
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	80	113	$ 155
Mutual funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	20,207	17,467
Mutual funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	20,207	17,467
Mutual funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Mutual funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Money market funds
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	515	213
Money market funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	515	213
Money market funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Money market funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Group annuity contract
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	80	113
Group annuity contract \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Group annuity contract \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	0	0
Group annuity contract \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	$ 80	$ 113

EMPLOYEE BENEFITS (Summary Of Changes In Fair Vale of Level 3 Pension Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year	$ 17,793	$ 17,020
Fair value of plan assets, end of year	20,802	17,793
Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year	113	155
Purchases	2	2
Unrealized loss	1	(2)
Sales	(36)	(42)
Fair value of plan assets, end of year	$ 80	$ 113

PREFERRED STOCK (Details) - shares	Sep. 29, 2017	Sep. 30, 2016
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
Preferred shares authorized (shares)	1,000,000
Preferred shares issued, (shares)	0	0
Preferred shares outstanding (shares)	0

COMMON STOCK (Schedule Of Authorized And Outstanding Shares By Class) (Details) - $ / shares	Sep. 29, 2017	Sep. 30, 2016
Class A
Class of Stock [Line Items]
Par Value (USD per share)	$ 0.05	$ 0.05
Authorized (shares)	20,000,000	20,000,000
Outstanding (shares)	8,784,513	8,778,028
Class B
Class of Stock [Line Items]
Par Value (USD per share)	$ 0.05	$ 0.05
Authorized (shares)	3,000,000	3,000,000
Outstanding (shares)	1,211,686	1,212,006

COMMON STOCK (Narrative) (Details)	12 Months Ended
COMMON STOCK (Narrative) (Details)	Sep. 29, 2017 vote shares	Sep. 30, 2016 shares
Class of Stock [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Ratio of Class B common stock convertible to Class A common stock \| shares	1
Shares converted (shares) \| shares	320	376
Class A
Class of Stock [Line Items]
Percentage of board members elected by class of stock	25.00%
Vote per share owned \| vote	1
Class B
Class of Stock [Line Items]
Percentage of board members elected by class of stock	75.00%
Vote per share owned \| vote	10

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding (shares)		17,832	19,973
Discount from fair market value		85.00%
Employee stock purchase plan, expense		$ 34	$ 33	$ 33
Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under plan (shares)		612,570
Employee stock purchase plan, shares issued (shares)		1,414	7,732	8,062
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under plan (shares)		0	0
Tax benefit		$ 404	$ 112	$ 482
Term of award (years)		P10Y
Number of options granted (shares)		0	0	0
Intrinsic value		$ 0	$ 0	$ 221
Cash proceeds from option exercises		0	0	118
Non-vested Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit		$ 358	476	598
Award vesting period (years)		5 years
Fair value of vested restricted stock		$ 3,219	2,348	3,294
Stock compensation expense		941	1,252	1,287
Unrecognized compensation cost		733
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense		1,011	$ 547	$ 286
Unrecognized compensation cost		$ 791
Restricted Stock Units (RSUs) \| Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (years)	1 year
Restricted Stock Units (RSUs) \| Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (years)	3 years
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Bonus achievement target level		80.00%
Bonus payout as a percentage of target award		50.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Bonus achievement target level		120.00%
Bonus payout as a percentage of target award		150.00%

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of Non-Vested Stock Activity) (Details) - Non-vested Stock - $ / shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance (shares)	162,472	214,027
Non-vested stock grants, Shares (shares)	8,846	54,850
Non-vested stock forfeited, Shares (shares)		(7,885)
Restricted stock vested, Shares (shares)	(76,250)	(98,520)
Ending Balance (shares)	95,068	162,472
Weighted Average Grant Price, Beginning Balance (dollars per share)	$ 24.49	$ 21.43
Non-vested stock grants, Weighted Average Grant Price (dollars per share)	43.12	24.16
Non-vested stock forfeited, Weighted Average Grant Price (dollars per share)		18.52
Restricted stock vested, Weighted Average Grant Price (dollars per share)	20.54	19.18
Weighted Average Grant Price, Ending Balance (dollars per share)	$ 27.68	$ 24.49

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of RSU Activity) (Details) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance (shares)	46,411	7,336
RSUs granted, Number of RSUs (shares)	28,301	48,456
RSUs forfeited, Shares (shares)		(2,045)
RSUs vested, Number of RSUs (shares)	(14,070)	(7,336)
Ending Balance (shares)	60,642	46,411
Weighted Average Grant Price, Beginning Balance (dollars per share)	$ 23.62	$ 33.40
RSUs granted, Weighted Average Grant Price (dollars per share)	40.64	23.64
RSUs forfeited, Weighted Average Grant Price (dollars per share)		24.16
RSUs vested, Weighted Average Grant Price (dollars per share)	22.39	33.40
Weighted Average Grant Price, Ending Balance (dollars per share)	$ 31.85	$ 23.62

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Related Party Transactions [Abstract]
Costs associated with related party transactions	$ 1,144	$ 1,196	$ 1,187

SEGMENTS OF BUSINESS (Segments of Business) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Segment Reporting Information [Line Items]
Net sales:	$ 91,755,000	$ 155,274,000	$ 149,807,000	$ 93,729,000	$ 74,937,000	$ 139,300,000	$ 134,192,000	$ 85,298,000	$ 490,565,000	$ 433,727,000	$ 430,489,000
Operating profit (loss):	(76,000)	$ 24,737,000	$ 20,458,000	$ 472,000	(4,927,000)	13,583,000	$ 15,138,000	$ (900,000)	45,591,000	22,894,000	17,853,000
Depreciation and amortization expense:									13,080,000	11,833,000	11,702,000
Capital expenditures:									11,613,000	11,702,000	10,409,000
Goodwill, net:	11,238,000				11,196,000				11,238,000	11,196,000	14,292,000
Total assets (end of period):	353,659,000				310,279,000				353,659,000	310,279,000
Goodwill and other intangible assets impairment									0	6,197,000	0
Fishing
Segment Reporting Information [Line Items]
Net sales:									327,796,000	274,539,000	262,184,000
Operating profit (loss):									58,697,000	43,092,000	26,055,000
Depreciation and amortization expense:									8,437,000	7,597,000	7,749,000
Capital expenditures:									6,774,000	6,970,000	6,739,000
Goodwill, net:	11,238,000				11,196,000				11,238,000	11,196,000	10,367,000
Total assets (end of period):	128,706,000				118,357,000				128,706,000	118,357,000
Goodwill and other intangible assets impairment										0
Camping
Segment Reporting Information [Line Items]
Net sales:									37,887,000	39,975,000	47,526,000
Operating profit (loss):									1,946,000	2,077,000	3,847,000
Depreciation and amortization expense:									888,000	1,121,000	1,128,000
Capital expenditures:									372,000	311,000	427,000
Goodwill, net:	0				0				0	0
Total assets (end of period):	32,652,000				28,249,000				32,652,000	28,249,000
Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:									48,126,000	50,240,000	48,805,000
Operating profit (loss):									2,860,000	3,349,000	1,620,000
Depreciation and amortization expense:									950,000	819,000	972,000
Capital expenditures:									988,000	911,000	889,000
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	20,222,000				19,693,000				20,222,000	19,693,000
Goodwill and other intangible assets impairment										0
Diving
Segment Reporting Information [Line Items]
Net sales:									76,080,000	68,330,000	71,414,000
Operating profit (loss):									1,847,000	(9,384,000)	934,000
Depreciation and amortization expense:									1,573,000	1,210,000	826,000
Capital expenditures:									695,000	1,464,000	661,000
Goodwill, net:	0				0				0	0	3,925,000
Total assets (end of period):	58,190,000				77,195,000				58,190,000	77,195,000
Goodwill and other intangible assets impairment						$ 6,197,000				6,197,000
Other / Corporate
Segment Reporting Information [Line Items]
Net sales:									676,000	643,000	560,000
Operating profit (loss):									(19,759,000)	(16,240,000)	(14,603,000)
Depreciation and amortization expense:									1,232,000	1,086,000	1,027,000
Capital expenditures:									2,784,000	2,046,000	1,693,000
Total assets (end of period):	$ 113,889,000				$ 66,785,000				113,889,000	66,785,000
Interunit transfers
Segment Reporting Information [Line Items]
Net sales:									(1,173,000)	(1,331,000)	(1,248,000)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales:									342,000	333,000	334,000
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales:									33,000	43,000	47,000
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:									146,000	148,000	156,000
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales:									652,000	$ 807,000	$ 711,000
Two Customers
Segment Reporting Information [Line Items]
Net sales:									$ 80,795,000

SEGMENTS OF BUSINESS (Schedule Of Operations By Geographic Area) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Segment Reporting Information [Line Items]
Net sales:	$ 91,755	$ 155,274	$ 149,807	$ 93,729	$ 74,937	$ 139,300	$ 134,192	$ 85,298	$ 490,565	$ 433,727	$ 430,489
Total assets:	353,659				310,279				353,659	310,279
Long-term assets:	90,178				89,248				90,178	89,248
United States:
Segment Reporting Information [Line Items]
Net sales:									404,073	357,592	350,340
Total assets:	276,916				219,625				276,916	219,625
Long-term assets:	83,726				81,292				83,726	81,292
Europe:
Segment Reporting Information [Line Items]
Net sales:									34,521	32,069	35,547
Total assets:	42,956				52,642				42,956	52,642
Long-term assets:	3,396				3,713				3,396	3,713
Canada:
Segment Reporting Information [Line Items]
Net sales:									32,553	28,308	28,155
Other:
Segment Reporting Information [Line Items]
Net sales:									19,418	15,758	16,447
Canada and other
Segment Reporting Information [Line Items]
Total assets:	33,787				38,012				33,787	38,012
Long-term assets:	$ 3,056				$ 4,243				3,056	4,243
Interunit transfers
Segment Reporting Information [Line Items]
Net sales:									(30,732)	(24,574)	(27,336)
Interunit transfers \| United States:
Segment Reporting Information [Line Items]
Net sales:									19,725	14,672	17,872
Interunit transfers \| Europe:
Segment Reporting Information [Line Items]
Net sales:									10,983	9,824	9,371
Interunit transfers \| Canada:
Segment Reporting Information [Line Items]
Net sales:									2	16	11
Interunit transfers \| Other:
Segment Reporting Information [Line Items]
Net sales:									$ 22	$ 62	$ 82

SUBSEQUENT EVENT (Details) - USD ($)		12 Months Ended
SUBSEQUENT EVENT (Details) - USD ($)	Nov. 15, 2017	Sep. 29, 2017
Revolving Credit Facility \| Minimum \| LIBOR
Margin range		1.25%
Revolving Credit Facility \| Maximum \| LIBOR
Margin range		2.00%
Subsequent Event \| Minimum \| LIBOR
Margin range	1.00%
Subsequent Event \| Maximum \| LIBOR
Margin range	1.75%
Subsequent Event \| Revolving Credit Facility
Maximum borrowing capacity	$ 75,000,000
Accordion feature	$ 50,000,000

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Allowance for doubtful accounts
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 2,182	$ 2,329	$ 2,665
Additions Charged to Costs and Expenses	876	299	292
Less Deductions	827	446	628
Balance at End of Year	2,231	2,182	2,329
Reserves for inventory valuation
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	5,623	4,879	3,950
Additions Charged to Costs and Expenses	1,356	3,650	2,123
Less Deductions	1,551	2,906	1,194
Balance at End of Year	5,428	5,623	4,879
Valuation of deferred tax assets
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	10,215	9,786	8,734
Additions Charged to Costs and Expenses	603	1,670	2,602
Less Deductions	2,094	1,241	1,550
Balance at End of Year	8,724	10,215	9,786
Reserves for sales returns
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	2,772	1,945	1,428
Additions Charged to Costs and Expenses	2,346	4,596	3,139
Less Deductions	3,188	3,769	2,622
Balance at End of Year	$ 1,930	$ 2,772	$ 1,945

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Net sales	$ 91,755	$ 155,274	$ 149,807	$ 93,729	$ 74,937	$ 139,300	$ 134,192	$ 85,298	$ 490,565	$ 433,727	$ 430,489
Gross profit	38,832	70,630	64,913	36,565	28,885	59,283	54,995	33,299	210,940	176,462	171,733
Operating profit (loss)	(76)	24,737	20,458	472	(4,927)	13,583	15,138	(900)	45,591	22,894	17,853
Income (loss) before income taxes	858	25,560	21,837	(45)	(4,360)	13,865	14,669	(519)	48,210	23,655	15,753
Income tax expense (benefit)	269	9,007	7,878	(4,101)	(2,233)	7,024	5,348	15	13,053	10,154	5,137
Net income	$ 589	$ 16,553	$ 13,959	$ 4,056	$ (2,127)	$ 6,841	$ 9,321	$ (534)	$ 35,157	$ 13,501	$ 10,616
Class A
Net income (loss) per common share - Basic (USD per share)	$ 0.06	$ 1.68	$ 1.41	$ 0.41	$ (0.21)	$ 0.69	$ 0.94	$ (0.05)	$ 3.56	$ 1.36	$ 1.08
Net income per common share - Diluted (USD per share)	0.06	1.65	1.39	0.40	(0.21)	0.68	0.93	(0.05)	3.51	1.34	1.06
Class B
Net income (loss) per common share - Basic (USD per share)	0.05	1.52	1.28	0.37	(0.21)	0.63	0.86	(0.05)	3.23	1.24	0.98
Net income per common share - Diluted (USD per share)	$ 0.06	$ 1.65	$ 1.39	$ 0.40	$ (0.21)	$ 0.68	$ 0.93	$ (0.05)	$ 3.51	$ 1.34	$ 1.06

ACQUISITIONS (Narrative) (Details) $ in Thousands		12 Months Ended
ACQUISITIONS (Narrative) (Details) $ in Thousands	Apr. 04, 2016 USD ($)	Sep. 29, 2017 USD ($) item	Sep. 30, 2016 USD ($) item	Oct. 02, 2015 USD ($)
Business Acquisition [Line Items]
Number of businesses acquired \| item		0	2
Goodwill		$ 11,238	$ 11,196	$ 14,292
Acquisition transaction costs			753
SeaBear And Northport
Business Acquisition [Line Items]
Total consideration of acquisition			$ 9,200
Goodwill		3,046
SeaBear
Business Acquisition [Line Items]
Goodwill		$ 2,219
Northport
Business Acquisition [Line Items]
Goodwill	$ 827
Indemnity escrow amount	500
Period of time from acquisition date for indemnity claims		24 months
Contingent consideration	$ 250
Useful Life (yrs)		7 years 6 months

ACQUISITIONS (Schedule of Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Business Acquisition [Line Items]
Goodwill	$ 11,238	$ 11,196	$ 14,292
SeaBear And Northport
Business Acquisition [Line Items]
Accounts receivable	66
Inventories	197
Other current assets	40
Property, plant and equipment	27
Identifiable intangible assets	6,706
Less, accounts payable and accruals	350
Less, long term liabilities	580
Total identifiable net assets	6,106
Goodwill	3,046
Net assets acquired	$ 9,152

ACQUISITIONS (Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination) (Details) - SeaBear And Northport $ in Thousands	12 Months Ended
	Sep. 29, 2017 USD ($)
Developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Amount	$ 6,131
Useful Life (yrs)	7 years 7 months 6 days
Non-compete agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Amount	$ 575
Useful Life (yrs)	5 years