0001140361-22-045097 | 10-K | XBRL Viewer

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Cover page - USD ($) $ in Millions	12 Months Ended
Cover page - USD ($) $ in Millions	Sep. 30, 2022	Nov. 25, 2022	Apr. 01, 2022
Statement [Line Items]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--09-30
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	0-16255
Entity Registrant Name	JOHNSON OUTDOORS INC.
Entity Incorporation, State or Country Code	WI
Entity Tax Identification Number	39-1536083
Entity Address, Address Line One	555 Main Street
Entity Address, City or Town	Racine
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53403
City Area Code	262
Local Phone Number	631-6600
Title of 12(b) Security	Class A Common Stock, $.05 par value per share
Trading Symbol	JOUT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 420
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the 2023 Annual Meeting of the Shareholders of the Registrant are incorporated by reference into Part III of this report. As used in this report, the terms “we,” “us,” “our,” “Johnson Outdoors” and the “Company” mean Johnson Outdoors Inc. and its subsidiaries collectively, unless the context indicates another meaning.
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Central Index Key	0000788329
Class A
Statement [Line Items]
Entity Common Stock, Shares Outstanding		8,985,510
Class B
Statement [Line Items]
Entity Common Stock, Shares Outstanding		1,207,798

Audit Information	12 Months Ended
Audit Information	Sep. 30, 2022
Audit Information [Abstract]
Auditor Firm ID	49
Auditor Name	RSM US LLP
Auditor Location	Milwaukee, Wisconsin

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Net sales	$ 743,355	$ 751,651	$ 594,209
Cost of sales	472,023	417,526	329,216
Gross profit	271,332	334,125	264,993
Operating expenses:
Marketing and selling	133,891	141,059	121,517
Administrative management, finance and information systems	43,419	56,083	47,785
Research and development	27,712	25,700	24,621
Total operating expenses	205,022	222,842	193,923
Operating profit	66,310	111,283	71,070
Interest income	(807)	(366)	(1,413)
Interest expense	153	145	143
Other expense (income), net	8,076	(1,418)	(1,362)
Profit before income taxes	58,888	112,922	73,702
Income tax expense	14,397	29,541	18,469
Net income	$ 44,491	$ 83,381	$ 55,233
Weighted average common shares - Basic:
Dilutive stock options and restricted stock units (in shares)	30	44	30
Weighted average common shares - Dilutive (in shares)	10,151	10,120	10,064
Class A
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	8,913	8,864	8,822
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 4.42	$ 8.34	$ 5.54
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	4.37	8.21	5.47
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 1.21	$ 0.93	$ 0.72
Class B
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	1,208	1,212	1,212
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 4.02	$ 7.57	$ 5.04
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	4.37	8.21	5.47
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 1.10	$ 0.85	$ 0.65

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Comprehensive income:
Net income	$ 44,491	$ 83,381	$ 55,233
Foreign currency translation:
Foreign currency translation	(6,815)	283	2,533
Defined benefit pension plan:
Change in pension plans, net of tax of $(16), $(357), and $(209), respectively	49	2,386	626
Total other comprehensive (loss) income	(6,766)	2,669	3,159
Total comprehensive income	$ 37,725	$ 86,050	$ 58,392

- Definition

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

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+ Details

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Statement of Comprehensive Income [Abstract]
Change in pension plans, tax	$ (16)	$ (357)	$ (209)

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Current assets:
Cash and cash equivalents	$ 129,803	$ 240,448
Accounts receivable, net	91,919	71,321
Inventories	248,649	166,615
Other current assets	9,945	12,880
Total current assets	480,316	491,264
Property, plant and equipment, net of accumulated depreciation of $171,843 and $163,891, respectively	89,125	71,510
Right of use assets	56,625	49,032
Deferred income taxes	11,411	13,129
Goodwill	11,160	11,221
Other intangible assets, net	8,372	8,633
Other assets	22,922	29,498
Total assets	679,931	674,287
Current liabilities:
Accounts payable	53,796	56,744
Current lease liability	7,223	5,938
Accrued liabilities:
Salaries, wages and benefits	20,806	26,820
Accrued warranty	9,639	14,073
Income taxes payable	3,186	9,436
Accrued discounts and returns	5,214	6,633
Accrued customer programs	4,726	6,874
Other	10,123	11,052
Total current liabilities	114,713	137,570
Non-current lease liability	50,680	44,056
Deferred income taxes	1,752	1,599
Retirement benefits	1,563	1,389
Deferred compensation liability	21,466	27,885
Other liabilities	1,743	3,283
Total liabilities	191,917	215,782
Shareholders' equity:
Preferred stock: none issued	0	0
Common stock:
Capital in excess of par value	87,351	82,899
Retained earnings	402,821	370,501
Accumulated other comprehensive income	620	7,386
Treasury stock at cost, shares of Class A common stock: 45,961 and 42,598, respectively	(3,290)	(2,790)
Total shareholders' equity	488,014	458,505
Total liabilities and shareholders' equity	679,931	674,287
Class A
Common stock:
Shares issued and outstanding	451	448
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Accumulated depreciation	$ 171,843	$ 163,891
Preferred stock, shares issued(in shares)	0	0
Treasury stock, shares (in shares)	45,961	42,598
Class A
Common stock, shares, issued (in shares)	8,984,253	8,915,636
Common stock, shares, outstanding (in shares)	8,984,253	8,915,636
Class B
Common stock, shares, issued (in shares)	1,207,798	1,211,564
Common stock, shares, outstanding (in shares)	1,207,798	1,211,564

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance, beginning of period (in shares) at Sep. 27, 2019		10,045,771
Balance, beginning of period at Sep. 27, 2019		$ 504	$ 75,856	$ 248,377	$ 1,558	$ (1,761)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 55,233			55,233
Dividends declared				(7,179)
Issuance of stock under employee stock purchase plan (in shares)		2,190
Issuance of stock under employee stock purchase plan			126
Award of non-vested shares (in shares)		43,967
Award of non-vested shares						1
Stock-based compensation			2,686
Currency translation adjustment	2,533				2,533
Change in pension plans, net of tax (of $593, $288 and $209 respectively)					626
Purchase of treasury stock at cost (in shares)		(7,129)
Purchase of treasury stock at cost						(460)
Balance, end of period (in shares) at Oct. 02, 2020		10,084,799
Balance, end of period at Oct. 02, 2020		$ 504	78,668	296,431	4,717	(2,220)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	83,381			83,381
Dividends declared				(9,311)
Award of non-vested shares (in shares)		48,683
Award of non-vested shares		$ 5	(4)			0
Stock-based compensation			4,160
Currency translation adjustment	$ 283				283
Change in pension plans, net of tax (of $593, $288 and $209 respectively)					2,386
Non-vested stock forfeitures (in shares)	(621)
Non-vested stock forfeitures	$ (75)		75
Purchase of treasury stock at cost (in shares)		(5,661)
Purchase of treasury stock at cost						(495)
Balance, end of period (in shares) at Oct. 01, 2021		10,127,200
Balance, end of period at Oct. 01, 2021	458,505	$ 509	82,899	370,501	7,386	(2,790)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	44,491			44,491
Dividends declared				(12,171)
Issuance of stock under employee stock purchase plan (in shares)		5,112
Issuance of stock under employee stock purchase plan			332
Award of non-vested shares (in shares)		66,868
Award of non-vested shares		$ 3	(3)			0
Stock-based compensation			4,129
B to A conversion	156		(156)
Currency translation adjustment	(6,815)				(6,815)
Change in pension plans, net of tax (of $593, $288 and $209 respectively)					49
Non-vested stock forfeitures (in shares)		(2,040)
Non-vested stock forfeitures			150			(150)
Purchase of treasury stock at cost (in shares)		(5,089)
Purchase of treasury stock at cost						(506)
Balance, end of period (in shares) at Sep. 30, 2022		10,192,051
Balance, end of period at Sep. 30, 2022	$ 488,014	$ 512	$ 87,351	$ 402,821	$ 620	$ (3,290)

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Statement of Stockholders' Equity [Abstract]
Change in pension plans, tax	$ 16	$ 357	$ 209

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
CASH (USED FOR) PROVIDED BY OPERATING ACTIVITIES
Net income	$ 44,491	$ 83,381	$ 55,233
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	13,973	12,980	12,592
Amortization of intangible assets	261	421	2,334
Amortization of deferred financing costs	35	29	27
Loss (gain) on sale of productive assets	90	161	217
Stock based compensation	4,129	4,160	2,686
Provision for doubtful accounts receivable	30	308	2,095
Provision for inventory reserves	4,409	518	878
Pension contributions	(99)	(166)	(176)
Deferred income taxes	1,848	(2,277)	486
Change in operating assets and liabilities:
Accounts receivable, net	(22,028)	(3,948)	(24,625)
Inventories, net	(89,259)	(69,637)	(2,867)
Accounts payable and accrued liabilities	(21,722)	31,702	10,417
Other current assets	2,831	(1,499)	(12)
Other non-current assets	67	(226)	(22)
Other long-term liabilities	(2,294)	2,780	1,934
Other, net	1,094	(369)	296
Cash provided by operating activities	(62,144)	58,318	61,493
CASH USED FOR INVESTING ACTIVITIES
Capital expenditures	(31,690)	(21,409)	(15,600)
Proceeds from sale of productive assets	12	28	13
Cash (used for) provided by investing activities	(31,678)	(21,381)	(15,587)
CASH USED FOR FINANCING ACTIVITIES
Debt issuance costs paid	0	(138)	0
Common stock transactions	332	0	126
Dividends paid	(12,056)	(8,400)	(6,773)
Purchases of treasury stock	(509)	(495)	(460)
Cash used for financing activities	(12,233)	(9,033)	(7,107)
Effect of foreign currency rate changes on cash	(4,590)	107	1,256
(Decrease) increase in cash and cash equivalents	(110,645)	28,011	40,055
CASH AND CASH EQUIVALENTS
Beginning of period	240,448	212,437	172,382
End of period	129,803	240,448	212,437
Supplemental Disclosure:
Non-cash dividends	115	911	406
Cash paid for taxes	19,086	26,544	19,240
Cash paid for interest	$ 113	$ 114	$ 112

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 30, 2022

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 camping, 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 30, 2022 (hereinafter 2022) and October 1, 2021 (hereinafter 2021) comprised 52 weeks. The fiscal year ended October 2, 2020 (hereinafter 2020) comprised 53 weeks.

Coronavirus (COVID-19)

In March 2020, the World Health Organization recognized the current coronavirus (COVID-19) outbreak as a global pandemic. In response to the COVID-19 outbreak, the governments of many countries, states, cities and other geographic regions imposed varying degrees of restrictions on social and commercial activity, including travel restrictions, quarantine guidelines and related actions, to promote social distancing, encourage and promote taking the vaccine and implementing other similar programs all in an effort to slow the spread of the illness. These measures have had a significant adverse impact upon many sectors of the economy, including manufacturing and retail commerce.

While government mandates eased in the latter half of fiscal 2020, these mandates continued to emphasize social distancing measures to the general public. As a result, because we sell products that are used in a safe and socially distant manner in the great outdoors, the COVID-19 pandemic has had an overall favorable effect on our sales levels and the demand for our products, starting at the end of fiscal 2020 and continuing throughout fiscal 2022. Nonetheless, the continued evolution of the pandemic, and its impact on the global economy, including macroeconomic dynamics, inflation, and raw materials and component pricing levels, has resulted in disruptions to the global supply chain and the logistics infrastructure (including with respect to the sourcing, timing, availability and cost of raw materials and components that are necessary to manufacture our products). The lingering impact of these disruptions is not fully known as they, along with certain ongoing inflationary pressures in the economy and the rising interest rate environment, have resulted in increased costs associated with building certain items of our inventory, and may result in future economic slowdowns and ultimately lower demand for discretionary goods, like our outdoor recreational products. Furthermore, the continued impact of these economic conditions on the global supply chain (including with respect to impacting the sourcing, timing, availability and cost of raw materials and components that are necessary to manufacture our products), and demand for outdoor recreation products, is beyond our control and remains highly uncertain and, as such, cannot be predicted at this time.

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

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.

As of September 30, 2022, the Company held approximately $51,790 of cash and cash equivalents in bank accounts in foreign jurisdictions.

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 net realizable value. 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 30 2022		October 1 2021
Raw materials	$	166,443	$	110,974
Work in process	230		116
Finished goods	81,976		55,525
	$	248,649	$	166,615

The COVID-19 pandemic has caused widely-documented supply chain and logistics disruptions in the industries in which we operate, resulting in supply shortages across all of our segments for certain materials and components necessary to manufacture our products. Current global macroeconomic conditions, including rising interest rates and ongoing inflationary pressures, have added to these supply chain issues. As a result of these disruptions, the Company took action to build and procure numerous categories of inventory (in some cases at significantly higher price points than what was historically paid) in an attempt to mitigate against potential shortages of necessary raw materials and components. These actions have resulted in the Company carrying significantly higher levels of inventory for a number of its materials, components and products at the end of fiscal 2022.

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:


	2022		2021
Property improvements	$	586	$	589
Buildings and improvements	33,930		26,769
Furniture and fixtures, equipment and computer software	226,452		208,043
	260,968		235,401
Less accumulated depreciation	171,843		163,891
	$	89,125	$	71,510

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 results of the impairment tests performed in 2022, 2021, and 2020 indicated no impairment to the Company’s goodwill.

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 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 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 the Company's goodwill for fiscal 2022 and 2021 were as follows:


		Fishing		Camping		Watercraft		Diving		Total
Balance at October 2, 2020
	Goodwill	$	17,413	$	7,038	$	6,242	$	33,078	$	63,771
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,184		—		—		—		11,184
	Currency translation	37		—		—		—		37


Balance at October 1, 2021
	Goodwill	17,450		7,038		6,242		33,078		63,808
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,221		—		—		—		11,221
	Currency translation	(61)		—		—		—		(61)
Balance at September 30, 2022
	Goodwill	17,389		7,038		6,242		33,078		63,747
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		$	11,160	$	—	$	—	$	—	$	11,160

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 2022, 2021 or 2020.

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 $261, $421 and $2,334 for 2022, 2021 and 2020, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $264 for each of the next 4 fiscal years and $247 for fiscal 2027.

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


	2022						2021
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	3,959	$	(3,956)	$	3	$	4,207	$	(4,203)	$	4
Other amortizable intangibles	12,137		(10,793)		1,344		11,234		(9,630)		1,604
Non-amortized trademarks	7,025		—		7,025		7,025		—		7,025
	$	23,121	$	(14,749)	$	8,372	$	22,466	$	(13,833)	$	8,633

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. During the fourth quarters of fiscal 2022 and 2021, the Company determined it was not necessary to perform an impairment analysis, as there were no events or changes in business circumstances that indicated that the carrying amount of the assets may not be fully recoverable. Accordingly, there was no impairment.

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 30, 2022.


Balance at September 27, 2019	$	9,190
Expense accruals for warranties issued during the period	11,714
Less current period warranty claims paid	10,055
Balance at October 2, 2020	$	10,849
Expense accruals for warranties issued during the period	13,112
Less current period warranty claims paid	9,888
Balance at October 1, 2021	$	14,073
Expense accruals for warranties issued during the period	4,563
Less current period warranty claims paid	8,997
Balance at September 30, 2022	$	9,639

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 2022, 2021 and 2020 were as follows:


	2022						2021						2020
	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	$	791	$	—	$	791	$	7,606	$	—	$	7,606	$	7,323	$	—	$	7,323
Unamortized loss on pension plans	(321)		150		(171)		(386)		166		(220)		(3,129)		523		(2,606)
Accumulated other comprehensive income	$	470	$	150	$	620	$	7,220	$	166	$	7,386	$	4,194	$	523	$	4,717

The reclassifications out of AOCI for the year ended September 30, 2022 were as follows:


			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	45	Cost of sales / Operating expense
Tax effects	(11)		Income tax expense


Total reclassifications for the period	$	34

The reclassifications out of AOCI for the year ended October 1, 2021 were as follows:


			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	576	Cost of sales / Operating expense
Tax effects	(144)		Income tax expense


Total reclassifications for the period	$	432

The reclassifications out of AOCI for the year ended October 2, 2020 were as follows:


			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	537	Cost of sales / Operating expense
Tax effects	(134)		Income tax expense


Total reclassifications for the period	$	403

The changes in AOCI by component, net of tax, for the year ended September 30, 2022 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 1, 2021	$	7,606	$	(220)	$	7,386
Other comprehensive income before reclassifications	(6,815)		20		(6,795)
Amounts reclassified from accumulated other comprehensive income	—		45		45
Tax effects	—		(16)		(16)
Balance at September 30, 2022	$	791	$	(171)	$	620

The changes in AOCI by component, net of tax, for the year ended October 1, 2021 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2020	$	7,323	$	(2,606)	$	4,717
Other comprehensive income before reclassifications	283		2,167		2,450
Amounts reclassified from accumulated other comprehensive income	—		576		576
Tax effects	—		(357)		(357)
Balance at October 1, 2021	$	7,606	$	(220)	$	7,386

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 30, 2022, October 1, 2021 and October 2, 2020, 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 30, 2022, October 1, 2021 and October 2, 2020, 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 30, 2022, October 1, 2021 and October 2, 2020. 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 39,956, 38,914 and 40,094 shares for the years ended September 30, 2022, October 1, 2021 and October 2, 2020, 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:


	2022		2021		2020
Net income	$	44,491	$	83,381	$	55,233
Less: Undistributed earnings reallocated to non-vested shareholders	(174)		(320)		(220)
Dilutive earnings	$	44,317	$	83,061	$	55,013
Weighted average common shares – Basic:
Class A	8,913		8,864		8,822
Class B	1,208		1,212		1,212
Dilutive stock options and restricted stock units	30		44		30
Weighted average common shares - Dilutive	10,151		10,120		10,064
Net income per common share – Basic:
Class A	$	4.42	$	8.34	$	5.54
Class B	$	4.02	$	7.57	$	5.04
Net income per common share – Diluted:
Class A	$	4.37	$	8.21	$	5.47
Class B	$	4.37	$	8.21	$	5.47

Stock-Based Compensation

Stock-based compensation cost is recorded for all 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. See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including non-vested stock, restricted stock units 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.

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates. Approximately 13% of the Company’s revenues for the year ended September 30, 2022 were denominated in currencies other than the U.S. dollar. Approximately 4% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 3% 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 2022, 2021 or 2020. The Company does not enter into foreign exchange contracts for trading or speculative purposes.

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 2022, 2021 and 2020 totaled $30,574, $30,882 and $26,727, respectively. These charges are included in “Marketing and selling expenses.” Capitalized advertising costs, included in Other current assets, totaled $470 and $429 at September 30, 2022 and October 1, 2021, 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 $17,923, $16,093 and $12,651 for 2022, 2021 and 2020, respectively.

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products and bathymetry data collection and processing, 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 $58,857, less accumulated amortization of $33,872, at September 30, 2022 and $50,850, less accumulated amortization of $30,428, at October 1, 2021. These costs are amortized over the expected life of the software of three to seven years. Amortization expense related to capitalized software in 2022, 2021 and 2020 was $3,444, $3,637 and $3,829, 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 30, 2022 and October 1, 2021 due to the short maturities of these instruments. During 2022, 2021 and 2020, 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 charge is recognized based on the excess of the carrying amount over the fair value. 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 4 of these Notes to Consolidated Financial Statements for disclosures regarding fair value measurements.

New Accounting Pronouncements

Recently adopted accounting pronouncements

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") 2016-02, Leases (Topic 842). In July 2018, the FASB also issued ASU 2018-10 Codification Improvements to Topic 842, Leases and ASU 2018-11 Leases (Topic 842) Targeted Improvements. In February 2019, the FASB also issued ASU 2019-01 Leases (Topic 842): Codification Improvements. This ASU and the updates to this ASU require organizations to recognize lease assets and lease liabilities on the balance sheet and to disclose key information about leasing arrangements. This guidance was effective for the Company in the first quarter of fiscal year 2020, and may be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements with certain practical expedients available. The Company adopted the provisions of these ASU's using the modified retrospective approach at the beginning of the first quarter of fiscal 2020, coinciding with the standard's effective date. The additional disclosures required by the ASU and its updates are included in Note 5 "Leases" of these Notes to the Condensed Consolidated Financial Statements.

In June 2016, the FASB issued ASU 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. This guidance was effective for the Company in the first quarter of fiscal year 2021, and must be adopted by applying a cumulative effect adjustment to retained earnings. The Company adopted the provisions of this ASU at the beginning of the first quarter of fiscal 2021, however the ASU did not have a significant impact on its financial statements, and therefore no adjustment to retained earnings was necessary.

In August 2018, the FASB issued ASU 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans (Topic 715). This ASU will modify the disclosure requirements for employers that sponsor defined pension or postretirement plans. The amendments in this guidance are effective for fiscal years ending after December 15, 2020, with early adoption permitted. The Company adopted the provisions of this ASU in fiscal 2021, however, the ASU did not have a significant impact on its disclosures.

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740)—Simplifying the Accounting for Income Taxes. ASU 2019-12 is intended to simplify accounting for income taxes. It removes certain exceptions to the general principles in Topic 740 and amends existing guidance to improve consistent application. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years, with early adoption permitted. The Company adopted the provisions of this ASU in fiscal 2022, however, the ASU did not have a significant impact on its financial statements or disclosures.

INDEBTEDNESS	12 Months Ended
INDEBTEDNESS	Sep. 30, 2022
Long-Term Debt, Unclassified [Abstract]
INDEBTEDNESS	INDEBTEDNESS The Company had no outstanding debt at September 30, 2022 or October 1, 2021. Revolvers The Company and certain of its subsidiaries have entered into an unsecured revolving credit facility with PNC Bank, National Association and Associated Bank, N.A. ("the Lending Group"). This credit facility consists of a $75 million Revolving Credit Facility among the Company, certain of the Company's subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lender named therein (the "Credit Agreement" or "Revolver"). The Revolver 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 (i.e., an aggregate borrowing amount of $125,000) subject to the conditions of the Credit Agreement and subject to the approval of the lenders. On July 15, 2021, the Company entered into a First Amendment to this credit facility that extended its expiration date from November 15, 2022, to July 15, 2026. Other key provisions of the credit facility remained as outlined above and the description herein is qualified in its entirety by the terms and conditions of the original Debt Agreement (a copy of which was filed as Exhibit 99.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on November 20, 2017) and the Amendment (a copy of which was filed as Exhibit 10.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on July 16, 2021). The interest rate on the Revolver is based on LIBOR plus an applicable margin, which margin resets each quarter. The applicable margin ranges from 1.00% to 1.75% and is dependent on the Company's leverage ratio for the trailing twelve month period. The interest rates on the Revolver were approximately 4.1% at September 30, 2022 and 1.1% at October 1, 2021. The Credit Agreement restricts the Company's ability to incur additional debt, includes maximum leverage ratio and minimum interest coverage ratio covenants and is unsecured. Other Borrowings The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $173 and $181 at September 30, 2022 and October 1, 2021, respectively. The Company had no other unsecured lines of credit as of September 30, 2022 or October 1, 2021. Under the Company’s 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 obtained rights as a beneficial owner (as interpreted under the Securities Exchange Act of 1934) of a certain minimum percentage of the outstanding capital stock of the Company.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

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+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [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 13% of the Company’s revenues for the fiscal year ended September 30, 2022 were denominated in currencies other than the U.S. dollar. Approximately 4% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 3% 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 30, 2022 and October 1, 2021, the Company held no foreign currency forward contracts. Interest Rate Risk As of September 30, 2022 and October 1, 2021, the Company held no interest rate swap contracts.

FAIR VALUE MEASUREMENTS

12 Months Ended

Sep. 30, 2022

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTSFair 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 30, 2022:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	21,436	$	—	$	—	$	21,436

The following table summarizes the Company’s financial assets measured at fair value as of October 1, 2021:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	27,851	$	—	$	—	$	27,851

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. These assets are included in "Other assets" in the Company's Consolidated Balance Sheets, and the mark-to-market adjustments on the assets are recorded in “Other income, net” in the accompanying Consolidated Statements of Operations. The offsetting deferred compensation liability is also reported at fair value and is included in “Deferred compensation liability” 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 30, 2022, October 1, 2021 and October 2, 2020 was:


	Location of income recognized in Statement of Operations	2022		2021		2020
Rabbi trust assets	Other expense (income), net	$	6,424	$	(4,878)	$	(2,140)

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition. No assets or liabilities were measured at fair value on a non-recurring basis in 2022, 2021, or 2020.

- 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

12 Months Ended

Sep. 30, 2022

Leases [Abstract]

LEASES

Adoption of Topic 842

At the beginning of fiscal 2020, the Company adopted ASU 2016-02 and all subsequent ASUs that modified accounting standards Topic 842 using a modified retrospective adoption method, in which right-of-use ("ROU") assets and lease liabilities are recognized in the condensed consolidated balance sheets. Under the effective date transition method, financial results reported in periods prior to fiscal year 2020 are unchanged. The Company also elected the package of practical expedients permitted under the standard, which does not require reassessment of prior conclusions related to contracts containing a lease, lease classification and initial direct lease costs. As an ongoing accounting policy election, the Company will exclude short-term leases (terms of 12 months or less) from the balance sheet presentation and will account for non-lease and lease components in a contract as a single lease component for most asset classes. All leases in which the Company is the lessee are classified as operating leases, and the Company does not have any finance leases or sublease agreements. Additionally, the Company does not have any leases in which it is the lessor.

The adoption of this new standard had a significant impact on the Company's condensed consolidated balance sheet due to the recognition of approximately $41 million of lease liabilities with corresponding ROU assets for operating leases. The adoption of this new standard did not have a significant impact on the condensed consolidated statements of operations or cash flows, and did not impact our debt covenant compliance under our current credit agreements.

The Company determines if an arrangement is a lease at inception. The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. As of September 30, 2022, the Company had approximately 200 leases, with remaining terms ranging from less than one year to 17 years. Some of the leases contain variable payment terms, such as payments based on fluctuations in the Consumer Price Index (CPI). Some leases also contain options to extend or terminate the lease. To the extent the Company is reasonably certain to exercise these options, they have been considered in the calculation of the ROU assets and lease liabilities. Under current lease agreements, there are no residual value guarantees or restrictive lease covenants. In calculating the ROU assets and lease liabilities, several assumptions and judgments were made by the Company, including whether a contract is or contains a lease under the new definition, and the determination of the discount rate, which is assumed to be the incremental borrowing rate. The incremental borrowing rate is derived from information available to the Company at the lease commencement date based on lease length and location.

As of September 30, 2022, the components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations were as follows:


	Year ended		Year ended		Year ended
	September 30, 2022		October 1, 2021		October 2, 2020
Lease Cost
Operating lease costs	$	9,129	$	8,323	$	7,483
Short-term lease costs	1,739		1,549		1,828
Variable leases costs	172		184		173
Total lease cost	$	11,040	$	10,056	$	9,484

Included in the amounts in the table above was rent expense to related parties of $1,209, $1,043 and $1,028, for the years ended September 30, 2022 October 1, 2021, and October 2, 2020, respectively.

As of September 30, 2022 and October 1, 2021, the Company did not have any finance leases. During fiscal 2021, the Company amended its agreement with the landlord on an existing leased facility. Payments under the amended agreement began in fiscal year 2022 and will go through June 2039. Total rental payments are approximately $14 million over the course of the lease, as amended, and are included in the calculation of ROU assets and lease liabilities as disclosed below. While the Company extended or renewed various existing leases during the year, there were no other significant new leases entered into during the year ended September 30, 2022. As of September 30, 2022, the Company did not have any significant operating lease commitments that have not yet commenced.

Supplemental balance sheet, cash flow, and other information related to operating leases was as follows:


	Year ended			Year ended
	September 30, 2022			October 1, 2021
Operating leases:

Operating lease ROU assets	$	56,625		$	49,032

Current operating leases liabilities	7,223			5,938
Non-current operating lease liabilities	50,680			44,056
Total operating lease liabilities	$	57,903		$	49,994

Weighted average remaining lease term (in years)	12.59			12.20

Weighted average discount rate	3.15		%	3.08		%

Cash paid for amounts included in the measurement of lease liabilities	$	8,066		$	7,608

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 30, 2022 were as follows:


Year	Related parties included in total		Total
2023	$	1,233	$	8,931
2024	1,270		7,981
2025	1,308		7,363
2026	1,348		5,777
2027	226		4,634
Thereafter	—		36,023
Total undiscounted lease payments	5,385		70,709
Less: Imputed interest	(175)		(12,806)
Total net lease liability	$	5,210	$	57,903

INCOME TAXES

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

INCOME TAXES

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


	2022		2021		2020
United States	$	51,229	$	99,774	$	72,602
Foreign	7,659		13,148		1,100
	$	58,888	$	112,922	$	73,702

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


	2022		2021		2020
Current:
Federal	$	8,798	$	22,860	$	13,735
State	834		6,392		3,348
Foreign	2,922		3,236		1,109
Deferred	1,843		(2,947)		277
	$	14,397	$	29,541	$	18,469

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:


	2022		2021
Deferred tax assets:
Inventories	$	2,366	$	1,355
Compensation	8,099		8,771
Tax credit carryforwards	2,356		2,817
Net operating loss carryforwards	4,805		3,996
Other	6,430		8,756
Total gross deferred tax assets	24,056		25,695
Less valuation allowance	6,700		6,372
Deferred tax assets	17,356		19,323
Deferred tax liabilities:
Goodwill and other intangibles	1,848		1,717
Depreciation and amortization	5,224		5,714
Foreign statutory reserves	625		362
Net deferred tax assets	$	9,659	$	11,530

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheets as of the years ended September 30, 2022 and October 1, 2021 were as follows:


	2022		2021
Non-current assets	$	11,411	$	13,129
Non-current liabilities	1,752		1,599
Net deferred tax assets	$	9,659	$	11,530

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:


	2022		2021		2020
Statutory U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
State income tax, net of federal benefit	3.4	%	4.4	%	4.6	%
Uncertain tax positions, net of settlements	(0.5)	%	0.1	%	(0.1)	%
Foreign-derived intangible income ("FDII") deduction	(0.9)	%	(1.1)	%	(1.1)	%

Net tax cost of foreign income	2.0	%	0.7	%	—	%
Compensation	0.1	%	0.8	%	0.7	%
Changes in estimates related to prior years tax return filing	(1.6)	%	0.6	%	0.5	%
Deferred tax asset - valuation allowance	1.6	%	(0.5)	%	0.1	%

Other	(0.7)	%	0.2	%	(0.6)	%
	24.4	%	26.2	%	25.1	%

The Company’s net operating loss carryforwards and their expirations as of September 30, 2022 were as follows:


	State		Foreign		Total
Year of expiration
2023-2027	$	801	$	8,021	$	8,822
2028-2032	3,116		6,267		9,383
2033-2037	6,028		—		6,028
2038-2042	721		—		721
Indefinite	—		3,466		3,466
Total	$	10,666	$	17,754	$	28,420

The Company has tax credit carryforwards as follows:


	State		Federal		Total
Year of expiration
2023-2027	$	1,365			$	1,365
2028-2032	751				751
2033-2037	239				239


Total	$	2,355	$	—	$	2,355

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


	2021		2020
Beginning balance	$	6,757	$	7,372
Gross increases - tax positions in prior period	—		—

Gross increases - tax positions in current period	476		1,288
Settlements	—		—
Lapse of statute of limitations	(1,032)		(1,903)
Ending balance	$	6,201	$	6,757

The total accrued interest and penalties with respect to income taxes was approximately $1,866 and $1,884 for the years ended September 30, 2022 and October 1, 2021, respectively. The Company’s liability for unrecognized tax benefits as of September 30, 2022 was $6,201, and if recognized, $5,188 of such amount 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 $(15), $(63) and $5 were recorded as a component of income tax expense in the accompanying Consolidated Statements of Operations during fiscal years 2022, 2021 and 2020, respectively.

The Company’s policy is to remit earnings from foreign subsidiaries only to the extent the remittance does not result in an incremental U.S. tax liability. The Company does not currently provide for the additional U.S. and foreign income taxes which would become payable upon remission of undistributed earnings of foreign subsidiaries. If all undistributed earnings were remitted, an additional income tax provision of approximately $16.1 million would have been necessary as of September 30, 2022.

The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. 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 that 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			2019-2022
Canada			2018-2022
France			2019-2022
Germany			2020-2022
Italy			2020-2022
Switzerland			2012-2022

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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+ Details

EMPLOYEE BENEFITS	12 Months Ended
EMPLOYEE BENEFITS	Sep. 30, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFITS	EMPLOYEE BENEFITS A majority of the Company’s full-time employees are covered by defined contribution programs. Expenses attributable to the defined contribution programs were approximately $2,044, $1,680 and $1,592 for 2022, 2021 and 2020, respectively. 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 “Deferred compensation liability” on our accompanying Consolidated Balance Sheets, was approximately $21,466 and $27,885 as of September 30, 2022 and October 1, 2021, respectively. See “Note 4 Fair Value” for additional information. During fiscal 2021, the Company terminated its Johnson Outdoors Inc. Mankato Operations Pension Plan and Old Town Canoe Company Pension Plan (collectively, "the Terminated Plans"), both of which were frozen defined benefit pension plans at the time of termination. In connection with the plan terminations, the Company settled all future obligations under the Terminated Plans through a combination of lump-sum payments to eligible participants who elected to receive them, and the transfer of any remaining benefit obligations under the Terminated Plans to a third-party insurance company under a group annuity contract. As a result of these actions, the Company recognized a non-cash pre-tax pension termination charge of $2,526 in our fiscal 2021 Consolidated Statements of Operations as Other Expense (Income), Net. The remaining over-funded plan assets have been or will be utilized by the Company to fund remaining expenses related to the Terminated Plans, as well as obligations associated with other qualified retirement programs. The Company still maintains the Johnson Outdoors Inc. Supplemental Executive Retirement Plan ("SERP"), and all future benefit payments to participants under this plan are made from the Company's general assets.

- Definition

The entire disclosure for retirement benefits.

+ References

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-Topic 715
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-Section 50
-Paragraph 1
-Subparagraph (q)
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Topic 715
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-Section 50
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-Name Accounting Standards Codification
-Topic 715
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
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-Paragraph 1
-Subparagraph (r)(2)
-URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

+ Details

PREFERRED STOCK	12 Months Ended
PREFERRED STOCK	Sep. 30, 2022
Preferred Stock, Number of Shares, Par Value and Other Disclosure [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. 30, 2022

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:


	2022	2021
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,984,253	8,915,636
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,207,798	1,211,564

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 2022 and 2021 there were 3,766 and 0 shares of Class B common stock converted into Class A common stock, respectively.

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

12 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [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 2012 Non-Employee Director Stock Ownership Plan and the 2020 Long-Term Incentive Plan (the only plans where shares currently remain available for future equity incentive awards) there were a total of 447,645 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at September 30, 2022. Share awards previously made under the Company's 2010 Long-Term Stock Incentive Plan, which no longer allows for additional share grants, also remain outstanding.

The Company recognized additional tax benefits from the vesting of restricted stock and restricted stock units of $98, $581 and $238 for 2022, 2021 and 2020, respectively. These amounts were recorded as a component of income tax expense. The Company recognizes forfeitures of equity awards as incurred.

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 30, 2022 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
Non-vested stock at October 2, 2020	40,492	$	62.15
Non-vested stock grants	14,954	101.97
Non-vested stock forfeited	(621)	120.77
Restricted stock vested	(17,234)	53.79
Non-vested stock at October 1, 2021	37,591	80.86
Non-vested stock grants	33,911	72.40
Non-vested stock forfeited	(2,040)	73.53
Restricted stock vested	(11,326)	95.34
Non-vested stock September 30, 2022	58,136	73.37

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 1,778 and 2,341 during 2022 and 2021, respectively. The fair value of restricted stock vested during 2022, 2021 and 2020 was approximately $1,002, $1,950 and $1,288, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $1,252, $1,179 and $1,032 during 2022, 2021 and 2020, respectively. The tax benefit recognized during 2022, 2021 and 2020 related to stock based compensation was $295, $287 and $252, respectively. Unrecognized compensation cost related to non-vested stock as of September 30, 2022 was $2,481, which amount will be amortized to expense through November 2025 or adjusted for changes in future estimated or actual forfeitures.

Restricted Stock Units

All restricted stock units awarded by the Company during fiscal 2022 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, 2020	67,821	$	68.34
RSUs granted	20,059	88.49

RSUs vested	(18,112)	70.39
RSUs at October 1, 2021	69,768	73.60
RSUs granted	19,758	101.22
RSUs forfeited	(1,340)	74.62
RSUs vested	(22,192)	71.42
RSUs at September 30, 2022	65,994	82.58

RSU grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of units and issuance of unrestricted shares of Class A common stock by tendering a portion of such unrestricted shares back to the Company. Shares tendered back to the Company were 3,331 and 3,320 during 2022 and 2021, respectively. The fair value of restricted stock recognized as a tax deduction during 2022, 2021 and 2020 was approximately $3,240, $3,353 and $1,600, respectively.

Stock compensation expense, net of forfeitures, related to restricted stock units was $2,522, $2,895 and $1,611 for the years ended September 30, 2022, October 1, 2021 and October 2, 2020, respectively. The tax benefit recognized during 2022, 2021 and 2020 related to restricted stock unit based compensation was $242, $290 and $166, respectively. Unrecognized compensation cost related to non-vested restricted stock units as of September 30, 2022 was $1,583, which amount will be amortized to expense through September 2024 or adjusted for changes in future estimated or actual forfeitures.

Compensation expense related to units earned by certain 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 at the minimum threshold levels of performance are equal to 50% of the target award amount. The payouts for achievement at 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 5,112, 0 and 2,190 shares of Class A common stock under the Purchase Plan during the years 2022, 2021 and 2020, respectively, and recognized expense of $355, $86 and $43 in 2022, 2021 and 2020, respectively.

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONSThe Company conducts transactions with certain related parties including organizations controlled by the Johnson Family. These transactions include product purchases, aviation services, office rental, and facility fees. Total costs of these transactions were $1,425, $1,243 and $1,099 for 2022, 2021 and 2020, respectively. Amounts due to/from related parties were immaterial at September 30, 2022 and October 1, 2021.

REVENUES	12 Months Ended
REVENUES	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUES	REVENUES Revenue recognition Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of control of our goods at a point in time based on shipping terms and transfer of title. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Sales are made on normal and customary short-term credit terms, generally ranging from 30 to 90 days, or upon delivery of point of sale transactions. Sales, value add, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The Company enters into contractual arrangements with customers in the form of individual customer orders which specify the goods, quantity, pricing, and associated order terms. The Company does not have contracts which are satisfied over time. Due to the nature of these contracts, no significant judgment exists in relation to the identification of the customer contract, satisfaction of the performance obligation, or transaction price. The Company expenses incremental costs of obtaining a contract due to the short-term nature of the contracts. Estimated costs of returns, allowances and discounts, based on historic experience, are accrued as a reduction to sales when revenue is recognized. The Company provides customers the right to return eligible products under certain circumstances. At September 30, 2022, the right to returns asset was $768 and the accrued returns liability was $2,173. At October 1, 2021, the right to returns asset was $769 and the accrued returns liability was $2,061. The Company also offers assurance-type warranties relating to its products sold to end customers that continue to be accounted for under ASC 460 Guarantees. The Company generally accounts for shipping and handling activities as a fulfillment activity, consistent with the timing of revenue recognition; that is, when a customer takes control of the transferred goods. In the event that a customer were to take control of a product upon or after shipment, the Company has made an accounting policy election to treat such shipping and handling activities as a fulfillment cost. Shipping and handling fees billed to customers are included in "Net Sales," and shipping and handling costs are recognized within "Marketing and selling expenses" in the same period the related revenue is recognized. The Company has a wide variety of seasonal, outdoor recreation products used primarily for fishing from a boat, diving, paddling, hiking and camping, that are sold to a variety of customers in multiple end markets. While there are multiple products sold, the nature of products are similar in terms of the nature of the revenue recognition policies. See Note 13 of these Notes to Consolidated Financial Statements for required disclosures of disaggregated revenue.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 606
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 12
-Subparagraph (e)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (a)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

SEGMENTS OF BUSINESS

12 Months Ended

Sep. 30, 2022

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. During the years ended September 30, 2022, October 1, 2021, and October 2, 2020, combined sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $97,174, $114,008, and $93,478 respectively, of the Company's consolidated revenues.

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:


	2022		2021		2020
Net sales:
Fishing:
Unaffiliated customers	$	525,563	$	552,073	$	449,186
Interunit transfers	1,019		927		692
Camping:
Unaffiliated customers	70,308		62,879		41,554
Interunit transfers	47		42		38
Watercraft Recreation:
Unaffiliated customers	67,884		66,396		41,786
Interunit transfers	56		207		71
Diving
Unaffiliated customers	78,862		69,433		60,853
Interunit transfers	12		14		20
Other / Corporate	738		870		830
Eliminations	(1,134)		(1,190)		(821)
Total	$	743,355	$	751,651	$	594,209
Operating profit (loss):
Fishing	$	65,433	$	122,490	$	95,884
Camping	13,415		14,025		4,406
Watercraft Recreation	6,173		9,173		(329)
Diving	4,705		1,530		(2,576)
Other / Corporate	(23,416)		(35,935)		(26,315)
	$	66,310	$	111,283	$	71,070
Depreciation and amortization expense:
Fishing	$	9,690	$	8,770	$	8,654
Camping	727		644		639
Watercraft Recreation	620		707		899
Diving	635		765		1,761
Other / Corporate	2,562		2,515		2,973
	$	14,234	$	13,401	$	14,926
Capital expenditures:
Fishing	$	26,114	$	18,570	$	12,847
Camping	87		399		206
Watercraft Recreation	1,079		681		685
Diving	834		742		947
Other / Corporate	3,576		1,017		915
	$	31,690	$	21,409	$	15,600
Goodwill, net:
Fishing	$	11,160	$	11,221
Camping	—		—
Watercraft Recreation	—		—
Diving	—		—
	$	11,160	$	11,221
Total assets (end of period):
Fishing	$	382,850	$	285,321
Camping	59,247		54,276
Watercraft Recreation	33,496		27,530
Diving	76,475		67,069
Other / Corporate	127,863		240,091
	$	679,931	$	674,287

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


	2022		2021		2020
Net sales:
United States:
Unaffiliated customers	$	649,867	$	659,330	$	525,204
Interunit transfers	34,212		30,593		17,503
Europe:
Unaffiliated customers	34,427		30,509		28,880
Interunit transfers	12,109		9,974		8,561
Canada:
Unaffiliated customers	44,635		48,867		29,512
Interunit transfers	—		12		35
Other:
Unaffiliated customers	14,425		12,945		10,613
Interunit transfers	17		106		10
Eliminations	(46,337)		(40,685)		(26,109)
	$	743,355	$	751,651	$	594,209
Total assets:
United States	$	581,004	$	574,916
Europe	40,040		45,916
Canada and other	58,887		53,455
	$	679,931	$	674,287
Long-term assets (1):
United States	$	177,191	$	158,868
Europe	6,363		8,038
Canada and other	4,650		2,988
	$	188,204	$	169,894

(1)Long term assets consist of net property, plant and equipment, right of use assets, 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/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/topic&trid=2134510

+ Details

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Sep. 30, 2022
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.

VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 30, 2022

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2022, 2021 and 2020:


	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 30, 2022
Allowance for doubtful accounts	$	2,494	$	30	$	1,487	$	1,037
Reserves for inventory valuation	5,548		4,409		868		9,089
Valuation of deferred tax assets	6,372		1,072		744		6,700
Reserves for sales returns	2,095		2,429		2,324		2,200
Year ended October 1, 2021
Allowance for doubtful accounts	$	2,697	$	308	$	511	$	2,494
Reserves for inventory valuation	5,385		518		355		5,548
Valuation of deferred tax assets	6,524		1,352		1,504		6,372
Reserves for sales returns	3,043		1,705		2,653		2,095
Year ended October 2, 2020
Allowance for doubtful accounts	$	2,550	$	2,095	$	1,948	$	2,697
Reserves for inventory valuation	5,223		878		716		5,385
Valuation of deferred tax assets	5,964		875		315		6,524
Reserves for sales returns	4,880		1,532		3,369		3,043

QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

12 Months Ended

Sep. 30, 2022

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)	2022		2021		2022		2021		2022		2021		2022		2021
Net sales	$	153,524	$	165,667	$	189,623	$	206,156	$	203,819	$	213,568	$	196,389	$	166,260
Gross profit	60,631		75,030		68,585		93,254		73,509		97,511		68,607		68,330
Operating profit	13,760		23,557		15,429		36,036		23,799		38,099		13,322		13,591
Income before income taxes	14,589		26,011		13,210		37,310		19,244		39,074		11,845		10,527
Income tax expense	3,733		6,164		3,310		9,476		5,162		10,300		2,192		3,601
Net income	$	10,856	$	19,847	$	9,900	$	27,834	$	14,082	$	28,774	$	9,653	$	6,926
Net income per common share - Basic:
Class A	$	1.08	$	1.99	$	0.99	$	2.78	$	1.40	$	2.87	$	0.96	$	0.70
Class B	$	0.98	$	1.81	$	0.90	$	2.53	$	1.27	$	2.61	$	0.87	$	0.62
Net income per common share - Diluted:
Class A	$	1.07	$	1.96	$	0.97	$	2.74	$	1.38	$	2.83	$	0.95	$	0.68
Class B	$	1.07	$	1.96	$	0.97	$	2.74	$	1.38	$	2.83	$	0.95	$	0.68

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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Business

Principles of Consolidation

Use of Estimates

Fiscal Year

Coronavirus (COVID-19)

Cash, Cash Equivalents and Short-term Investments

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

Accounts Receivable

Inventories

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

Goodwill

Other Intangible Assets

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.

Impairment of Long-Lived Assets

Impairment of Long-Lived AssetsThe 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. During the fourth quarters of fiscal 2022 and 2021, the Company determined it was not necessary to perform an impairment analysis, as there were no events or changes in business circumstances that indicated that the carrying amount of the assets may not be fully recoverable. Accordingly, there was no impairment.

Warranties

WarrantiesThe 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.

Earnings per Share (EPS)

Earnings per Share (“EPS”)

Basic EPS

For the years ended September 30, 2022, October 1, 2021 and October 2, 2020, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Stock-Based Compensation

Income Taxes

Employee Benefits

Foreign Operations and Related Derivative Financial Instruments

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. Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates. Approximately 13% of the Company’s revenues for the year ended September 30, 2022 were denominated in currencies other than the U.S. dollar. Approximately 4% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 3% 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 2022, 2021 or 2020. The Company does not enter into foreign exchange contracts for trading or speculative purposes.

Shipping and Handling Costs and Revenue Recognition

Shipping and Handling CostsShipping and handling fees billed to customers are included in “Net sales.” Shipping and handling costs are included in “Marketing and selling expenses”

Revenue recognition

Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of control of our goods at a point in time based on shipping terms and transfer of title. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and

projected market expectations. Included in the estimate is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Sales are made on normal and customary short-term credit terms, generally ranging from 30 to 90 days, or upon delivery of point of sale transactions. Sales, value add, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue.

The Company enters into contractual arrangements with customers in the form of individual customer orders which specify the goods, quantity, pricing, and associated order terms. The Company does not have contracts which are satisfied over time. Due to the nature of these contracts, no significant judgment exists in relation to the identification of the customer contract, satisfaction of the performance obligation, or transaction price. The Company expenses incremental costs of obtaining a contract due to the short-term nature of the contracts.

Estimated costs of returns, allowances and discounts, based on historic experience, are accrued as a reduction to sales when revenue is recognized. The Company provides customers the right to return eligible products under certain circumstances. At September 30, 2022, the right to returns asset was $768 and the accrued returns liability was $2,173. At October 1, 2021, the right to returns asset was $769 and the accrued returns liability was $2,061. The Company also offers assurance-type warranties relating to its products sold to end customers that continue to be accounted for under ASC 460 Guarantees.

The Company generally accounts for shipping and handling activities as a fulfillment activity, consistent with the timing of revenue recognition; that is, when a customer takes control of the transferred goods. In the event that a customer were to take control of a product upon or after shipment, the Company has made an accounting policy election to treat such shipping and handling activities as a fulfillment cost. Shipping and handling fees billed to customers are included in "Net Sales," and shipping and handling costs are recognized within "Marketing and selling expenses" in the same period the related revenue is recognized.

The Company has a wide variety of seasonal, outdoor recreation products used primarily for fishing from a boat, diving, paddling, hiking and camping, that are sold to a variety of customers in multiple end markets. While there are multiple products sold, the nature of products are similar in terms of the nature of the revenue recognition policies.

Advertising & Promotions

Research and Development

Research and DevelopmentThe Company expenses research and development costs as incurred except for costs of software development for new electronic products and bathymetry data collection and processing, which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment.

Fair Values

Valuation Techniques

Rabbi Trust Assets

Goodwill and Other Intangible Assets

See Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding fair value measurements.

New Accounting Pronouncements

Recently adopted accounting pronouncements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Schedule of Inventories

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


	September 30 2022		October 1 2021
Raw materials	$	166,443	$	110,974
Work in process	230		116
Finished goods	81,976		55,525
	$	248,649	$	166,615

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:


	2022		2021
Property improvements	$	586	$	589
Buildings and improvements	33,930		26,769
Furniture and fixtures, equipment and computer software	226,452		208,043
	260,968		235,401
Less accumulated depreciation	171,843		163,891
	$	89,125	$	71,510

Schedule of Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2022 and 2021 were as follows:


		Fishing		Camping		Watercraft		Diving		Total
Balance at October 2, 2020
	Goodwill	$	17,413	$	7,038	$	6,242	$	33,078	$	63,771
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,184		—		—		—		11,184
	Currency translation	37		—		—		—		37


Balance at October 1, 2021
	Goodwill	17,450		7,038		6,242		33,078		63,808
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,221		—		—		—		11,221
	Currency translation	(61)		—		—		—		(61)
Balance at September 30, 2022
	Goodwill	17,389		7,038		6,242		33,078		63,747
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		$	11,160	$	—	$	—	$	—	$	11,160

Schedule of Intangible Assets

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


	2022						2021
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	3,959	$	(3,956)	$	3	$	4,207	$	(4,203)	$	4
Other amortizable intangibles	12,137		(10,793)		1,344		11,234		(9,630)		1,604
Non-amortized trademarks	7,025		—		7,025		7,025		—		7,025
	$	23,121	$	(14,749)	$	8,372	$	22,466	$	(13,833)	$	8,633

Schedule of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended September 30, 2022.


Balance at September 27, 2019	$	9,190
Expense accruals for warranties issued during the period	11,714
Less current period warranty claims paid	10,055
Balance at October 2, 2020	$	10,849
Expense accruals for warranties issued during the period	13,112
Less current period warranty claims paid	9,888
Balance at October 1, 2021	$	14,073
Expense accruals for warranties issued during the period	4,563
Less current period warranty claims paid	8,997
Balance at September 30, 2022	$	9,639

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 2022, 2021 and 2020 were as follows:


	2022						2021						2020
	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	$	791	$	—	$	791	$	7,606	$	—	$	7,606	$	7,323	$	—	$	7,323
Unamortized loss on pension plans	(321)		150		(171)		(386)		166		(220)		(3,129)		523		(2,606)
Accumulated other comprehensive income	$	470	$	150	$	620	$	7,220	$	166	$	7,386	$	4,194	$	523	$	4,717

The changes in AOCI by component, net of tax, for the year ended September 30, 2022 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 1, 2021	$	7,606	$	(220)	$	7,386
Other comprehensive income before reclassifications	(6,815)		20		(6,795)
Amounts reclassified from accumulated other comprehensive income	—		45		45
Tax effects	—		(16)		(16)
Balance at September 30, 2022	$	791	$	(171)	$	620

The changes in AOCI by component, net of tax, for the year ended October 1, 2021 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2020	$	7,323	$	(2,606)	$	4,717
Other comprehensive income before reclassifications	283		2,167		2,450
Amounts reclassified from accumulated other comprehensive income	—		576		576
Tax effects	—		(357)		(357)
Balance at October 1, 2021	$	7,606	$	(220)	$	7,386

Schedule of Reclassifications Out of AOCI

The reclassifications out of AOCI for the year ended September 30, 2022 were as follows:


			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	45	Cost of sales / Operating expense
Tax effects	(11)		Income tax expense


Total reclassifications for the period	$	34

The reclassifications out of AOCI for the year ended October 1, 2021 were as follows:


			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	576	Cost of sales / Operating expense
Tax effects	(144)		Income tax expense


Total reclassifications for the period	$	432

The reclassifications out of AOCI for the year ended October 2, 2020 were as follows:


			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	537	Cost of sales / Operating expense
Tax effects	(134)		Income tax expense


Total reclassifications for the period	$	403

Schedule of Basic and Diluted Earnings Per Share


	2022		2021		2020
Net income	$	44,491	$	83,381	$	55,233
Less: Undistributed earnings reallocated to non-vested shareholders	(174)		(320)		(220)
Dilutive earnings	$	44,317	$	83,061	$	55,013
Weighted average common shares – Basic:
Class A	8,913		8,864		8,822
Class B	1,208		1,212		1,212
Dilutive stock options and restricted stock units	30		44		30
Weighted average common shares - Dilutive	10,151		10,120		10,064
Net income per common share – Basic:
Class A	$	4.42	$	8.34	$	5.54
Class B	$	4.02	$	7.57	$	5.04
Net income per common share – Diluted:
Class A	$	4.37	$	8.21	$	5.47
Class B	$	4.37	$	8.21	$	5.47

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 30, 2022

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 30, 2022:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	21,436	$	—	$	—	$	21,436

The following table summarizes the Company’s financial assets measured at fair value as of October 1, 2021:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	27,851	$	—	$	—	$	27,851

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 30, 2022, October 1, 2021 and October 2, 2020 was:


	Location of income recognized in Statement of Operations	2022		2021		2020
Rabbi trust assets	Other expense (income), net	$	6,424	$	(4,878)	$	(2,140)

- 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 (Tables)

12 Months Ended

Sep. 30, 2022

Leases [Abstract]

Schedule of Components of Lease Expense

As of September 30, 2022, the components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations were as follows:


	Year ended		Year ended		Year ended
	September 30, 2022		October 1, 2021		October 2, 2020
Lease Cost
Operating lease costs	$	9,129	$	8,323	$	7,483
Short-term lease costs	1,739		1,549		1,828
Variable leases costs	172		184		173
Total lease cost	$	11,040	$	10,056	$	9,484

Schedule of Right of Use Assets and Lease Liabilities

Supplemental balance sheet, cash flow, and other information related to operating leases was as follows:


	Year ended			Year ended
	September 30, 2022			October 1, 2021
Operating leases:

Operating lease ROU assets	$	56,625		$	49,032

Current operating leases liabilities	7,223			5,938
Non-current operating lease liabilities	50,680			44,056
Total operating lease liabilities	$	57,903		$	49,994

Weighted average remaining lease term (in years)	12.59			12.20

Weighted average discount rate	3.15		%	3.08		%

Cash paid for amounts included in the measurement of lease liabilities	$	8,066		$	7,608

Schedule of Maturities of Operating Lease Liabilities

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 30, 2022 were as follows:


Year	Related parties included in total		Total
2023	$	1,233	$	8,931
2024	1,270		7,981
2025	1,308		7,363
2026	1,348		5,777
2027	226		4,634
Thereafter	—		36,023
Total undiscounted lease payments	5,385		70,709
Less: Imputed interest	(175)		(12,806)
Total net lease liability	$	5,210	$	57,903

INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of U.S. And Foreign Income Before Taxes

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


	2022		2021		2020
United States	$	51,229	$	99,774	$	72,602
Foreign	7,659		13,148		1,100
	$	58,888	$	112,922	$	73,702

Schedule of Income Tax Expense

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


	2022		2021		2020
Current:
Federal	$	8,798	$	22,860	$	13,735
State	834		6,392		3,348
Foreign	2,922		3,236		1,109
Deferred	1,843		(2,947)		277
	$	14,397	$	29,541	$	18,469

Schedule of 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:


	2022		2021
Deferred tax assets:
Inventories	$	2,366	$	1,355
Compensation	8,099		8,771
Tax credit carryforwards	2,356		2,817
Net operating loss carryforwards	4,805		3,996
Other	6,430		8,756
Total gross deferred tax assets	24,056		25,695
Less valuation allowance	6,700		6,372
Deferred tax assets	17,356		19,323
Deferred tax liabilities:
Goodwill and other intangibles	1,848		1,717
Depreciation and amortization	5,224		5,714
Foreign statutory reserves	625		362
Net deferred tax assets	$	9,659	$	11,530

Schedule of Net Deferred Tax Assets in Consolidated Balance Sheet

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheets as of the years ended September 30, 2022 and October 1, 2021 were as follows:


	2022		2021
Non-current assets	$	11,411	$	13,129
Non-current liabilities	1,752		1,599
Net deferred tax assets	$	9,659	$	11,530

Schedule of 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:


	2022		2021		2020
Statutory U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
State income tax, net of federal benefit	3.4	%	4.4	%	4.6	%
Uncertain tax positions, net of settlements	(0.5)	%	0.1	%	(0.1)	%
Foreign-derived intangible income ("FDII") deduction	(0.9)	%	(1.1)	%	(1.1)	%

Net tax cost of foreign income	2.0	%	0.7	%	—	%
Compensation	0.1	%	0.8	%	0.7	%
Changes in estimates related to prior years tax return filing	(1.6)	%	0.6	%	0.5	%
Deferred tax asset - valuation allowance	1.6	%	(0.5)	%	0.1	%

Other	(0.7)	%	0.2	%	(0.6)	%
	24.4	%	26.2	%	25.1	%

Schedule of Operating Loss Carryforwards

The Company’s net operating loss carryforwards and their expirations as of September 30, 2022 were as follows:


	State		Foreign		Total
Year of expiration
2023-2027	$	801	$	8,021	$	8,822
2028-2032	3,116		6,267		9,383
2033-2037	6,028		—		6,028
2038-2042	721		—		721
Indefinite	—		3,466		3,466
Total	$	10,666	$	17,754	$	28,420

Schedule of Tax Credit Carryforwards

The Company has tax credit carryforwards as follows:


	State		Federal		Total
Year of expiration
2023-2027	$	1,365			$	1,365
2028-2032	751				751
2033-2037	239				239


Total	$	2,355	$	—	$	2,355

Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

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


	2021		2020
Beginning balance	$	6,757	$	7,372
Gross increases - tax positions in prior period	—		—

Gross increases - tax positions in current period	476		1,288
Settlements	—		—
Lapse of statute of limitations	(1,032)		(1,903)
Ending balance	$	6,201	$	6,757

Schedule 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			2019-2022
Canada			2018-2022
France			2019-2022
Germany			2020-2022
Italy			2020-2022
Switzerland			2012-2022

COMMON STOCK (Tables)

12 Months Ended

Sep. 30, 2022

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:


	2022	2021
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,984,253	8,915,636
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,207,798	1,211,564

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21553-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21538-112644

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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+ Details

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)

12 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Non-Vested Stock Activity

A summary of non-vested stock activity for the two year period ended September 30, 2022 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
Non-vested stock at October 2, 2020	40,492	$	62.15
Non-vested stock grants	14,954	101.97
Non-vested stock forfeited	(621)	120.77
Restricted stock vested	(17,234)	53.79
Non-vested stock at October 1, 2021	37,591	80.86
Non-vested stock grants	33,911	72.40
Non-vested stock forfeited	(2,040)	73.53
Restricted stock vested	(11,326)	95.34
Non-vested stock September 30, 2022	58,136	73.37

Schedule of RSU Activity

A summary of RSU activity follows:


	Number of RSUs	Weighted Average Grant Price
RSUs at October 2, 2020	67,821	$	68.34
RSUs granted	20,059	88.49

RSUs vested	(18,112)	70.39
RSUs at October 1, 2021	69,768	73.60
RSUs granted	19,758	101.22
RSUs forfeited	(1,340)	74.62
RSUs vested	(22,192)	71.42
RSUs at September 30, 2022	65,994	82.58

SEGMENTS OF BUSINESS (Tables)

12 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Schedule of Segments of Business

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


	2022		2021		2020
Net sales:
Fishing:
Unaffiliated customers	$	525,563	$	552,073	$	449,186
Interunit transfers	1,019		927		692
Camping:
Unaffiliated customers	70,308		62,879		41,554
Interunit transfers	47		42		38
Watercraft Recreation:
Unaffiliated customers	67,884		66,396		41,786
Interunit transfers	56		207		71
Diving
Unaffiliated customers	78,862		69,433		60,853
Interunit transfers	12		14		20
Other / Corporate	738		870		830
Eliminations	(1,134)		(1,190)		(821)
Total	$	743,355	$	751,651	$	594,209
Operating profit (loss):
Fishing	$	65,433	$	122,490	$	95,884
Camping	13,415		14,025		4,406
Watercraft Recreation	6,173		9,173		(329)
Diving	4,705		1,530		(2,576)
Other / Corporate	(23,416)		(35,935)		(26,315)
	$	66,310	$	111,283	$	71,070
Depreciation and amortization expense:
Fishing	$	9,690	$	8,770	$	8,654
Camping	727		644		639
Watercraft Recreation	620		707		899
Diving	635		765		1,761
Other / Corporate	2,562		2,515		2,973
	$	14,234	$	13,401	$	14,926
Capital expenditures:
Fishing	$	26,114	$	18,570	$	12,847
Camping	87		399		206
Watercraft Recreation	1,079		681		685
Diving	834		742		947
Other / Corporate	3,576		1,017		915
	$	31,690	$	21,409	$	15,600
Goodwill, net:
Fishing	$	11,160	$	11,221
Camping	—		—
Watercraft Recreation	—		—
Diving	—		—
	$	11,160	$	11,221
Total assets (end of period):
Fishing	$	382,850	$	285,321
Camping	59,247		54,276
Watercraft Recreation	33,496		27,530
Diving	76,475		67,069
Other / Corporate	127,863		240,091
	$	679,931	$	674,287

Schedule of Operations by Geographic Area

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


	2022		2021		2020
Net sales:
United States:
Unaffiliated customers	$	649,867	$	659,330	$	525,204
Interunit transfers	34,212		30,593		17,503
Europe:
Unaffiliated customers	34,427		30,509		28,880
Interunit transfers	12,109		9,974		8,561
Canada:
Unaffiliated customers	44,635		48,867		29,512
Interunit transfers	—		12		35
Other:
Unaffiliated customers	14,425		12,945		10,613
Interunit transfers	17		106		10
Eliminations	(46,337)		(40,685)		(26,109)
	$	743,355	$	751,651	$	594,209
Total assets:
United States	$	581,004	$	574,916
Europe	40,040		45,916
Canada and other	58,887		53,455
	$	679,931	$	674,287
Long-term assets (1):
United States	$	177,191	$	158,868
Europe	6,363		8,038
Canada and other	4,650		2,988
	$	188,204	$	169,894

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

VALUATION AND QUALIFYING ACCOUNTS (Tables)

12 Months Ended

Sep. 30, 2022

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts

The following summarizes changes to valuation and qualifying accounts for 2022, 2021 and 2020:


	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 30, 2022
Allowance for doubtful accounts	$	2,494	$	30	$	1,487	$	1,037
Reserves for inventory valuation	5,548		4,409		868		9,089
Valuation of deferred tax assets	6,372		1,072		744		6,700
Reserves for sales returns	2,095		2,429		2,324		2,200
Year ended October 1, 2021
Allowance for doubtful accounts	$	2,697	$	308	$	511	$	2,494
Reserves for inventory valuation	5,385		518		355		5,548
Valuation of deferred tax assets	6,524		1,352		1,504		6,372
Reserves for sales returns	3,043		1,705		2,653		2,095
Year ended October 2, 2020
Allowance for doubtful accounts	$	2,550	$	2,095	$	1,948	$	2,697
Reserves for inventory valuation	5,223		878		716		5,385
Valuation of deferred tax assets	5,964		875		315		6,524
Reserves for sales returns	4,880		1,532		3,369		3,043

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Tables)

12 Months Ended

Sep. 30, 2022

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)	2022		2021		2022		2021		2022		2021		2022		2021
Net sales	$	153,524	$	165,667	$	189,623	$	206,156	$	203,819	$	213,568	$	196,389	$	166,260
Gross profit	60,631		75,030		68,585		93,254		73,509		97,511		68,607		68,330
Operating profit	13,760		23,557		15,429		36,036		23,799		38,099		13,322		13,591
Income before income taxes	14,589		26,011		13,210		37,310		19,244		39,074		11,845		10,527
Income tax expense	3,733		6,164		3,310		9,476		5,162		10,300		2,192		3,601
Net income	$	10,856	$	19,847	$	9,900	$	27,834	$	14,082	$	28,774	$	9,653	$	6,926
Net income per common share - Basic:
Class A	$	1.08	$	1.99	$	0.99	$	2.78	$	1.40	$	2.87	$	0.96	$	0.70
Class B	$	0.98	$	1.81	$	0.90	$	2.53	$	1.27	$	2.61	$	0.87	$	0.62
Net income per common share - Diluted:
Class A	$	1.07	$	1.96	$	0.97	$	2.74	$	1.38	$	2.83	$	0.95	$	0.68
Class B	$	1.07	$	1.96	$	0.97	$	2.74	$	1.38	$	2.83	$	0.95	$	0.68

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cash, Cash Equivalents and Short-term Investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 129,803	$ 240,448
Non-US
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 51,790

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Accounting Policies [Abstract]
Raw materials	$ 166,443	$ 110,974
Work in process	230	116
Finished goods	81,976	55,525
Total Inventories	$ 248,649	$ 166,615

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 260,968	$ 235,401
Less accumulated depreciation	171,843	163,891
Property, plant and equipment, net of accumulated depreciation	89,125	71,510
Property improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 586	589
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	$ 33,930	26,769
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	$ 226,452	$ 208,043
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 ($)	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0
Goodwill [Abstract]
Goodwill, gross	63,747,000	63,808,000	63,771,000
Accumulated impairment losses	(52,587,000)	(52,587,000)	(52,587,000)
Goodwill, net	11,160,000	11,221,000	11,184,000
Currency translation	(61,000)	37,000
Fishing
Goodwill [Abstract]
Goodwill, gross	17,389,000	17,450,000	17,413,000
Accumulated impairment losses	(6,229,000)	(6,229,000)	(6,229,000)
Goodwill, net	11,160,000	11,221,000	11,184,000
Currency translation	(61,000)	37,000
Camping
Goodwill [Abstract]
Goodwill, gross	7,038,000	7,038,000	7,038,000
Accumulated impairment losses	(7,038,000)	(7,038,000)	(7,038,000)
Goodwill, net	0	0	0
Currency translation	0	0
Watercraft
Goodwill [Abstract]
Goodwill, gross	6,242,000	6,242,000	6,242,000
Accumulated impairment losses	(6,242,000)	(6,242,000)	(6,242,000)
Goodwill, net	0	0	0
Currency translation	0	0
Diving
Goodwill [Abstract]
Goodwill, gross	33,078,000	33,078,000	33,078,000
Accumulated impairment losses	(33,078,000)	(33,078,000)	(33,078,000)
Goodwill, net	0	0	$ 0
Currency translation	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Other Intangible Assets) (Narrative) (Details) - USD ($)	3 Months Ended		12 Months Ended
	Oct. 02, 2020	Sep. 27, 2019	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Finite-Lived Intangible Assets [Line Items]
Impairment losses			$ 0	$ 0	$ 0
Amortization of patents and other intangible assets			261,000	$ 421,000	$ 2,334,000
Expected amortization in 2021			264,000
Expected amortization in 2022			264,000
Expected amortization in 2023			264,000
Expected amortization in 2024			264,000
Expected amortization in 2025			$ 247,000
Impairment of underlying assets	$ 0	$ 0
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)			4 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)			15 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	$ 23,121	$ 22,466
Accumulated Amortization	(14,749)	(13,833)
Net	8,372	8,633
Patents and trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	3,959	4,207
Accumulated Amortization	(3,956)	(4,203)
Net	3	4
Other amortizable intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	12,137	11,234
Accumulated Amortization	(10,793)	(9,630)
Net	1,344	1,604
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. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Warranty Activity
Product warranty accrual, balance at beginning of period	$ 14,073	$ 10,849	$ 9,190
Expense accruals for warranties issued during the period	4,563	13,112	11,714
Less current period warranty claims paid	8,997	9,888	10,055
Product warranty accrual, balance at end of period	$ 9,639	$ 14,073	$ 10,849

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	$ 791	$ 7,606	$ 7,323
Tax Effect	0	0	0
Net of Tax Effect	791	7,606	7,323
Unamortized loss on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	(321)	(386)	(3,129)
Tax Effect	150	166	523
Net of Tax Effect	(171)	(220)	(2,606)
Total Reclassifications for the Period
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	470	7,220	4,194
Tax Effect	150	166	523
Net of Tax Effect	$ 620	$ 7,386	$ 4,717

- Definition

Amount before tax, after reclassification adjustments of other comprehensive income (loss).

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Amount after tax and reclassification adjustments of other comprehensive income (loss).

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Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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-Paragraph 1
-Subparagraph (SX 210.7-04(19))
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Reclassifications Out of Accumulated OCI) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss									$ 472,023	$ 417,526	$ 329,216
Tax effects	$ 2,192	$ 5,162	$ 3,310	$ 3,733	$ 3,601	$ 10,300	$ 9,476	$ 6,164	14,397	29,541	18,469
Net income	$ 9,653	$ 14,082	$ 9,900	$ 10,856	$ 6,926	$ 28,774	$ 27,834	$ 19,847	44,491	83,381	55,233
Reclassification out of Accumulated Other Comprehensive Income \| Unamortized loss on defined benefit pension plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss									45	576	537
Tax effects									(11)	(144)	(134)
Net income									$ 34	$ 432	$ 403

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

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

+ References

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of The Changes in AOCI by Component) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	$ 458,505
Other comprehensive income before reclassifications	(6,795)	$ 2,450
Amounts reclassified from accumulated other comprehensive income	45	576
Tax effects	(16)	(357)
Balance, end of period	488,014	458,505
Foreign Currency Translation Adjustment
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	7,606	7,323
Other comprehensive income before reclassifications	(6,815)	283
Amounts reclassified from accumulated other comprehensive income	0	0
Tax effects	0	0
Balance, end of period	791	7,606
Unamortized Loss on Defined Benefit Pension Plans
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	(220)	(2,606)
Other comprehensive income before reclassifications	20	2,167
Amounts reclassified from accumulated other comprehensive income	45	576
Tax effects	(16)	(357)
Balance, end of period	(171)	(220)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	7,386	4,717
Balance, end of period	$ 620	$ 7,386

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Earnings Per Share ("EPS")) (Narrative) (Details) - shares	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
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)	39,956	38,914	40,094

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. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 9,653	$ 14,082	$ 9,900	$ 10,856	$ 6,926	$ 28,774	$ 27,834	$ 19,847	$ 44,491	$ 83,381	$ 55,233
Less: Undistributed earnings reallocated to non-vested shareholders									(174)	(320)	(220)
Dilutive earnings									$ 44,317	$ 83,061	$ 55,013
Dilutive stock options and restricted stock units (in shares)									30	44	30
Weighted average common shares - Dilutive (in shares)									10,151	10,120	10,064
Class A
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common shares - Basic (shares)									8,913	8,864	8,822
Net income per common share - Basic (USD per share)	$ 0.96	$ 1.40	$ 0.99	$ 1.08	$ 0.70	$ 2.87	$ 2.78	$ 1.99	$ 4.42	$ 8.34	$ 5.54
Net income per common share - Diluted (USD per share)	0.95	1.38	0.97	1.07	0.68	2.83	2.74	1.96	$ 4.37	$ 8.21	$ 5.47
Class B
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common shares - Basic (shares)									1,208	1,212	1,212
Net income per common share - Basic (USD per share)	0.87	1.27	0.90	0.98	0.62	2.61	2.53	1.81	$ 4.02	$ 7.57	$ 5.04
Net income per common share - Diluted (USD per share)	$ 0.95	$ 1.38	$ 0.97	$ 1.07	$ 0.68	$ 2.83	$ 2.74	$ 1.96	$ 4.37	$ 8.21	$ 5.47

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Foreign Operations and Related Derivative Financial Instruments) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Foreign Currencies [Line Items]
Currency losses from transactions	$ 1,741	$ 215
Currency gains from transactions			$ 269
Non US Dollar \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	13.00%
Euro \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	4.00%
Canadian Dollars \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	6.00%
Various Other Foreign Currencies \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency	3.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Advertising & Promotions) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Accounting Policies [Abstract]
Advertising and promotions expense	$ 30,574	$ 30,882	$ 26,727
Capitalized advertising costs	$ 470	$ 429

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Shipping and Handling Costs) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Disaggregation of Revenue [Line Items]
Cost of sales	$ 472,023	$ 417,526	$ 329,216
Shipping and Handling
Disaggregation of Revenue [Line Items]
Cost of sales	$ 17,923	$ 16,093	$ 12,651

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Research and Development) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Finite-Lived Intangible Assets [Line Items]
Gross amount capitalized related to software development	$ 58,857	$ 50,850
Accumulated amortization	$ 33,872	30,428
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	$ 3,637	$ 3,829
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

INDEBTEDNESS (Narrative) (Details) - USD ($)	12 Months Ended
INDEBTEDNESS (Narrative) (Details) - USD ($)	Sep. 30, 2022	Oct. 01, 2021
Line of Credit Facility [Line Items]
Debt outstanding	$ 0	$ 0
Financial Standby Letter of Credit
Line of Credit Facility [Line Items]
Letters of credit outstanding	$ 173,000	$ 181,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Interest rate in effect	4.10%	1.10%
Revolving Credit Facility \| Minimum \| LIBOR
Line of Credit Facility [Line Items]
Margin range	1.00%
Revolving Credit Facility \| Maximum \| LIBOR
Line of Credit Facility [Line Items]
Margin range	1.75%
Revolving Credit Facility \| Revolvers Borrowing Capacity Standard
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 75,000,000
Accordion feature	50,000,000
Aggregate borrowing amount	125,000
Unsecured Line Of Credit
Line of Credit Facility [Line Items]
Long-term line of credit borrowings	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021
Derivative [Line Items]
Number of derivative instruments held	0	0
Interest Rate Swap
Derivative [Line Items]
Number of derivative instruments held	0	0
Non US Dollar \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency	13.00%
Euro \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency	4.00%
Canadian Dollars \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency	6.00%
Various Other Foreign Currencies \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency	3.00%

FAIR VALUE MEASUREMENTS (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 21,436	$ 27,851
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	21,436	27,851
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. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Rabbi trust assets \| Other expense (income), net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, other income, net	$ 6,424	$ (4,878)	$ (2,140)

FAIR VALUE MEASUREMENTS (Narrative) (Details) - Non Recurring - USD ($)	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure, non recurring	$ 0	$ 0	$ 0
Liabilities, fair value disclosure, non recurring	$ 0	$ 0	$ 0

LEASES (Narrative) (Details) $ in Thousands		12 Months Ended
LEASES (Narrative) (Details) $ in Thousands	Sep. 30, 2022 USD ($) contract	Sep. 30, 2022 USD ($)	Oct. 01, 2021 USD ($)	Oct. 02, 2020 USD ($)	Sep. 28, 2019 USD ($)
Lessee, Lease, Description [Line Items]
Total operating lease liabilities	$ 57,903	$ 57,903	$ 49,994
Right of use assets	$ 56,625	56,625	49,032
Number of contracts \| contract	200
Lessee, operating lease, lease not yet commenced, liability			14,000
Related Parties
Lessee, Lease, Description [Line Items]
Total operating lease liabilities	$ 5,210	5,210
Related party rent expenses		$ 1,209	$ 1,043	$ 1,028
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	17 years	17 years
Accounting standards update 2016-02
Lessee, Lease, Description [Line Items]
Total operating lease liabilities					$ 41,000
Right of use assets					$ 41,000

LEASES (Components of Lease Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Lease Cost
Operating lease costs	$ 9,129	$ 8,323	$ 7,483
Short-term lease costs	1,739	1,549	1,828
Variable leases costs	172	184	173
Total lease cost	$ 11,040	$ 10,056	$ 9,484

LEASES (Other Information Related to Operating Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021
Operating leases:
Operating lease ROU assets	$ 56,625	$ 49,032
Current operating leases liabilities	7,223	5,938
Non-current operating lease liabilities	50,680	44,056
Total operating lease liabilities	$ 57,903	$ 49,994
Weighted average remaining lease term (in years)	12 years 7 months 2 days	12 years 2 months 12 days
Weighted average discount rate	3.15%	3.08%
Cash paid for amounts included in the measurement of lease liabilities	$ 8,066	$ 7,608

LEASES (Future Minimum Rental Commitments Under Non-Cancelable Operating Leases) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2023	$ 8,931
2024	7,981
2025	7,363
2026	5,777
2027	4,634
Thereafter	36,023
Total undiscounted lease payments	70,709
Less: Imputed interest	(12,806)
Total operating lease liabilities	57,903	$ 49,994
Related Parties
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2023	1,233
2024	1,270
2025	1,308
2026	1,348
2027	226
Thereafter	0
Total undiscounted lease payments	5,385
Less: Imputed interest	(175)
Total operating lease liabilities	$ 5,210

INCOME TAXES (U.S. And Foreign Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Income Tax Disclosure [Abstract]
United States									$ 51,229	$ 99,774	$ 72,602
Foreign									7,659	13,148	1,100
Profit before income taxes	$ 11,845	$ 19,244	$ 13,210	$ 14,589	$ 10,527	$ 39,074	$ 37,310	$ 26,011	$ 58,888	$ 112,922	$ 73,702

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

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

INCOME TAXES (Income Tax Expense) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Current:
Federal									$ 8,798	$ 22,860	$ 13,735
State									834	6,392	3,348
Foreign									2,922	3,236	1,109
Deferred									1,843	(2,947)	277
Income tax expense	$ 2,192	$ 5,162	$ 3,310	$ 3,733	$ 3,601	$ 10,300	$ 9,476	$ 6,164	$ 14,397	$ 29,541	$ 18,469

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

INCOME TAXES (Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Deferred tax assets:
Inventories	$ 2,366	$ 1,355
Compensation	8,099	8,771
Tax credit carryforwards	2,356	2,817
Net operating loss carryforwards	4,805	3,996
Other	6,430	8,756
Total gross deferred tax assets	24,056	25,695
Less valuation allowance	6,700	6,372
Deferred tax assets	17,356	19,323
Deferred tax liabilities:
Goodwill and other intangibles	1,848	1,717
Depreciation and amortization	5,224	5,714
Foreign statutory reserves	625	362
Net deferred tax assets	$ 9,659	$ 11,530

INCOME TAXES (Schedule Of Net Deferred Tax Assets In Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 9,659	$ 11,530
Non-current assets
Income Tax Contingency [Line Items]
Net deferred tax assets	11,411	13,129
Non-current liabilities
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 1,752	$ 1,599

INCOME TAXES (Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate) (Details)	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Income Tax Disclosure [Abstract]
Statutory U.S. federal income tax rate	21.00%	21.00%	21.00%
State income tax, net of federal benefit	3.40%	4.40%	4.60%
Uncertain tax positions, net of settlements	(0.50%)	0.10%	(0.10%)
Foreign-derived intangible income ("FDII") deduction	(0.90%)	(1.10%)	(1.10%)
Net tax cost of foreign income	2.00%	0.70%	0.00%
Compensation	0.10%	0.80%	0.70%
Changes in estimates related to prior years tax return filing	(0.016)	0.006	0.005
Deferred tax asset - valuation allowance	1.60%	(0.50%)	0.10%
Other	(0.70%)	0.20%	(0.60%)
Effective income tax rate, continuing operations, Total	24.40%	26.20%	25.10%

INCOME TAXES (Schedule Of Operating Loss Carryforwards) (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 28,420
State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	10,666
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	17,754
2023-2027
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	8,822
2023-2027 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	801
2023-2027 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	8,021
2028-2032
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	9,383
2028-2032 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	3,116
2028-2032 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	6,267
2033-2037
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	6,028
2033-2037 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	6,028
2033-2037 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
2038-2042
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	721
2038-2042 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	721
2038-2042 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
Indefinite
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	3,466
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	$ 3,466

INCOME TAXES (Schedule Of Tax Credit Carryforwards (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 2,355
2023-2027
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,365
2028-2032
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	751
2033-2037
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	239
State
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	2,355
State \| 2023-2027
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,365
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
Foreign
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2023-2027
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount
Foreign \| 2028-2032
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount
Foreign \| 2033-2037
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount

INCOME TAXES (Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2021	Oct. 02, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 6,757	$ 7,372
Gross increases - tax positions in prior period	0	0
Gross increases - tax positions in current period	476	1,288
Settlements	0	0
Lapse of statute of limitations	(1,032)	(1,903)
Balance at end of year	$ 6,201	$ 6,757

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020	Sep. 27, 2019
Income Tax Disclosure [Abstract]
Accrued interest on income taxes	$ 1,866	$ 1,884
Unrecognized tax benefits	6,201	6,201	$ 6,757	$ 7,372
Unrecognized tax benefits that would impact effective tax rate	5,188
Interest included in income tax expense	(15)	$ (63)	$ 5
Additional income tax provision	$ 16,100

EMPLOYEE BENEFITS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Retirement Benefits [Abstract]
Expense attributable to the defined contribution programs	$ 2,044	$ 1,680	$ 1,592
Deferred compensation liability	$ 21,466	27,885
Non-cash pre-tax pension termination charge		$ 2,526

PREFERRED STOCK (Details) - shares	Sep. 30, 2022	Oct. 01, 2021
Preferred Stock, Number of Shares, Par Value and Other Disclosure [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. 30, 2022	Oct. 01, 2021
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)	8,984,253	8,915,636
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)	1,207,798	1,211,564

COMMON STOCK (Narrative) (Details)	12 Months Ended
COMMON STOCK (Narrative) (Details)	Sep. 30, 2022 vote shares	Oct. 01, 2021 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	1
Shares converted (shares) \| shares	3,766	0
Class A
Class of Stock [Line Items]
Percentage of board members elected by class of stock	25.00%
Vote per share owned	1
Class B
Class of Stock [Line Items]
Percentage of board members elected by class of stock	75.00%
Vote per share owned	10

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding (shares)	1,778	2,341
Award performance period	3 years
Discount from fair market value (not less than)	85.00%
Employee stock purchase plan, expense	$ 355	$ 86	$ 43
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%
Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit	$ 98	581	238
Non-Vested Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit	$ 295	287	252
Award vesting period (years)	5 years
Fair value of vested restricted stock	$ 1,002	1,950	1,288
Stock compensation expense	1,252	1,179	1,032
Unrecognized compensation cost	2,481
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit	242	290	166
Fair value of vested restricted stock	3,240	3,353	1,600
Stock compensation expense	2,522	$ 2,895	$ 1,611
Unrecognized compensation cost	$ 1,583
Shares tendered back to company (shares)	3,331	3,320
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
Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under plan (shares)	447,645
Employee stock purchase plan, shares issued (shares)	5,112	0	2,190

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of Non-Vested Stock Activity) (Details) - Non-Vested Stock - $ / shares	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021
Shares
Beginning balance (in shares)	37,591	40,492
Non-vested stock grants (in shares)	33,911	14,954
Non-vested stock forfeited (in shares)	(2,040)	(621)
Restricted stock vested (in shares)	(11,326)	(17,234)
Ending balance (in shares)	58,136	37,591
Weighted Average Grant Price
Beginning balance (USD per share)	$ 80.86	$ 62.15
Non-vested stock grants (USD per share)	72.40	101.97
Non-vested stock forfeited (USD per share)	73.53	120.77
Restricted stock vested (USD per share)	95.34	53.79
Ending balance (USD per share)	$ 73.37	$ 80.86

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of RSU Activity) (Details) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021
Number of RSUs
Beginning balance (in shares)	69,768	67,821
RSUs granted (in shares)	19,758	20,059
RSUs forfeited (in shares)	(1,340)
RSUs vested (in shares)	(22,192)	(18,112)
Ending balance (in shares)	65,994	69,768
Weighted Average Grant Price
Beginning balance (USD per share)	$ 73.60	$ 68.34
RSUs granted (USD per share)	101.22	88.49
RSUs forfeited (USD per share)	74.62
RSUs vested (USD per share)	71.42	70.39
Ending balance (USD per share)	$ 82.58	$ 73.60

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Related Party Transactions [Abstract]
Costs associated with related party transactions	$ 1,425	$ 1,243	$ 1,099

REVENUES (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Oct. 01, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued customer programs	$ 4,726	$ 6,874
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with customer, asset	768	769
Accrued customer programs	$ 2,173	$ 2,061

SEGMENTS OF BUSINESS (Segments of Business) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Segment Reporting Information [Line Items]
Net sales:	$ 196,389	$ 203,819	$ 189,623	$ 153,524	$ 166,260	$ 213,568	$ 206,156	$ 165,667	$ 743,355	$ 751,651	$ 594,209
Operating profit (loss):	13,322	$ 23,799	$ 15,429	$ 13,760	13,591	$ 38,099	$ 36,036	$ 23,557	66,310	111,283	71,070
Depreciation and amortization expense:									14,234	13,401	14,926
Capital expenditures:									31,690	21,409	15,600
Goodwill, net:	11,160				11,221				11,160	11,221	11,184
Total assets (end of period):	679,931				674,287				679,931	674,287
Fishing
Segment Reporting Information [Line Items]
Operating profit (loss):									65,433	122,490	95,884
Depreciation and amortization expense:									9,690	8,770	8,654
Capital expenditures:									26,114	18,570	12,847
Goodwill, net:	11,160				11,221				11,160	11,221	11,184
Total assets (end of period):	382,850				285,321				382,850	285,321
Camping
Segment Reporting Information [Line Items]
Operating profit (loss):									13,415	14,025	4,406
Depreciation and amortization expense:									727	644	639
Capital expenditures:									87	399	206
Goodwill, net:	0				0				0	0
Total assets (end of period):	59,247				54,276				59,247	54,276
Watercraft Recreation
Segment Reporting Information [Line Items]
Operating profit (loss):									6,173	9,173	(329)
Depreciation and amortization expense:									620	707	899
Capital expenditures:									1,079	681	685
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	33,496				27,530				33,496	27,530
Diving
Segment Reporting Information [Line Items]
Operating profit (loss):									4,705	1,530	(2,576)
Depreciation and amortization expense:									635	765	1,761
Capital expenditures:									834	742	947
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	76,475				67,069				76,475	67,069
Other / Corporate
Segment Reporting Information [Line Items]
Operating profit (loss):									(23,416)	(35,935)	(26,315)
Depreciation and amortization expense:									2,562	2,515	2,973
Capital expenditures:									3,576	1,017	915
Total assets (end of period):	$ 127,863				$ 240,091				127,863	240,091
Operating Segment \| Fishing
Segment Reporting Information [Line Items]
Net sales:									525,563	552,073	449,186
Operating Segment \| Camping
Segment Reporting Information [Line Items]
Net sales:									70,308	62,879	41,554
Operating Segment \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:									67,884	66,396	41,786
Operating Segment \| Diving
Segment Reporting Information [Line Items]
Net sales:									78,862	69,433	60,853
Operating Segment \| Other / Corporate
Segment Reporting Information [Line Items]
Net sales:									738	870	830
Interunit transfers
Segment Reporting Information [Line Items]
Net sales:									(1,134)	(1,190)	(821)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales:									1,019	927	692
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales:									47	42	38
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:									56	207	71
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales:									12	14	20
One Customer
Segment Reporting Information [Line Items]
Net sales:									$ 97,174	$ 114,008	$ 93,478

SEGMENTS OF BUSINESS (Schedule Of Operations By Geographic Area) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Segment Reporting Information [Line Items]
Net sales:	$ 196,389	$ 203,819	$ 189,623	$ 153,524	$ 166,260	$ 213,568	$ 206,156	$ 165,667	$ 743,355	$ 751,651	$ 594,209
Total assets:	679,931				674,287				679,931	674,287
Long-term assets:	188,204				169,894				188,204	169,894
United States:
Segment Reporting Information [Line Items]
Total assets:	581,004				574,916				581,004	574,916
Long-term assets:	177,191				158,868				177,191	158,868
Europe:
Segment Reporting Information [Line Items]
Total assets:	40,040				45,916				40,040	45,916
Long-term assets:	6,363				8,038				6,363	8,038
Canada and other
Segment Reporting Information [Line Items]
Total assets:	58,887				53,455				58,887	53,455
Long-term assets:	$ 4,650				$ 2,988				4,650	2,988
Operating Segment \| United States:
Segment Reporting Information [Line Items]
Net sales:									649,867	659,330	525,204
Operating Segment \| Europe:
Segment Reporting Information [Line Items]
Net sales:									34,427	30,509	28,880
Operating Segment \| Canada:
Segment Reporting Information [Line Items]
Net sales:									44,635	48,867	29,512
Operating Segment \| Other:
Segment Reporting Information [Line Items]
Net sales:									14,425	12,945	10,613
Interunit transfers
Segment Reporting Information [Line Items]
Net sales:									(46,337)	(40,685)	(26,109)
Interunit transfers \| United States:
Segment Reporting Information [Line Items]
Net sales:									34,212	30,593	17,503
Interunit transfers \| Europe:
Segment Reporting Information [Line Items]
Net sales:									12,109	9,974	8,561
Interunit transfers \| Canada:
Segment Reporting Information [Line Items]
Net sales:									0	12	35
Interunit transfers \| Other:
Segment Reporting Information [Line Items]
Net sales:									$ 17	$ 106	$ 10

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 2,494	$ 2,697	$ 2,550
Additions Charged to Costs and Expenses	30	308	2,095
Less Deductions	1,487	511	1,948
Balance at End of Year	1,037	2,494	2,697
Reserves for inventory valuation
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	5,548	5,385	5,223
Additions Charged to Costs and Expenses	4,409	518	878
Less Deductions	868	355	716
Balance at End of Year	9,089	5,548	5,385
Valuation of deferred tax assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	6,372	6,524	5,964
Additions Charged to Costs and Expenses	1,072	1,352	875
Less Deductions	744	1,504	315
Balance at End of Year	6,700	6,372	6,524
Reserves for sales returns
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	2,095	3,043	4,880
Additions Charged to Costs and Expenses	2,429	1,705	1,532
Less Deductions	2,324	2,653	3,369
Balance at End of Year	$ 2,200	$ 2,095	$ 3,043

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Sep. 30, 2022	Oct. 01, 2021	Oct. 02, 2020
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net sales	$ 196,389	$ 203,819	$ 189,623	$ 153,524	$ 166,260	$ 213,568	$ 206,156	$ 165,667	$ 743,355	$ 751,651	$ 594,209
Gross profit	68,607	73,509	68,585	60,631	68,330	97,511	93,254	75,030	271,332	334,125	264,993
Operating profit	13,322	23,799	15,429	13,760	13,591	38,099	36,036	23,557	66,310	111,283	71,070
Income before income taxes	11,845	19,244	13,210	14,589	10,527	39,074	37,310	26,011	58,888	112,922	73,702
Income tax expense	2,192	5,162	3,310	3,733	3,601	10,300	9,476	6,164	14,397	29,541	18,469
Net income	$ 9,653	$ 14,082	$ 9,900	$ 10,856	$ 6,926	$ 28,774	$ 27,834	$ 19,847	$ 44,491	$ 83,381	$ 55,233
Class A
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income per common share - Basic (USD per share)	$ 0.96	$ 1.40	$ 0.99	$ 1.08	$ 0.70	$ 2.87	$ 2.78	$ 1.99	$ 4.42	$ 8.34	$ 5.54
Net income per common share - Diluted (USD per share)	0.95	1.38	0.97	1.07	0.68	2.83	2.74	1.96	4.37	8.21	5.47
Class B
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income per common share - Basic (USD per share)	0.87	1.27	0.90	0.98	0.62	2.61	2.53	1.81	4.02	7.57	5.04
Net income per common share - Diluted (USD per share)	$ 0.95	$ 1.38	$ 0.97	$ 1.07	$ 0.68	$ 2.83	$ 2.74	$ 1.96	$ 4.37	$ 8.21	$ 5.47