0001140361-23-056923 | 10-K | XBRL Viewer

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INCOME TAXES (Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Deferred tax assets:
Inventories	$ 4,628	$ 2,366
Compensation	6,954	8,099
Lease liabilities	12,956	14,168
Tax credit carryforwards	2,116	2,356
Net operating loss carryforwards	5,488	4,805
Research and Experimental Expenditures	4,536	0
Other	7,310	6,430
Total gross deferred tax assets	43,988	38,224
Less valuation allowance	7,101	6,700
Deferred tax assets	36,887	31,524
Deferred tax liabilities:
Goodwill and other intangibles	2,476	1,848
Right of Use assets	12,571	13,864
Depreciation and amortization	4,578	5,528
Foreign statutory reserves	748	625
Net deferred tax assets	$ 16,514	$ 9,659

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 29, 2023

Accounting Policies [Abstract]

Schedule of Company's Marketable Securities

The following table summarizes the Company's marketable securities measured at fair value as of September 29, 2023:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	29,749	$	29,686	$	—	$	63
Fixed rate Canadian Government Bonds	$	11,121	$	11,021	$	—	$	100
Total	$	40,870	$	40,707	$	—	$	163

Schedule of Inventories

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


	September 29 2023		September 30 2022
Raw materials	$	114,467	$	166,443
Work in process	—		230
Finished goods	147,007		81,976
	$	261,474	$	248,649

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:


	2023		2022
Property improvements	$	380	$	586
Buildings and improvements	35,877		33,930
Furniture and fixtures, equipment and computer software	235,522		226,452
	271,779		260,968
Less accumulated depreciation	177,426		171,843
	$	94,353	$	89,125

Schedule of Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2023 and 2022 were as follows:


		Fishing		Camping		Watercraft		Diving		Total
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
	Currency translation	12		—		—		—		12
Balance at September 29, 2023
	Goodwill	17,401		7,038		6,242		33,078		63,759
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		$	11,172	$	—	$	—	$	—	$	11,172

Schedule of Intangible Assets

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


	2023						2022
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,045	$	(4,041)	$	4	$	3,959	$	(3,956)	$	3
Other amortizable intangibles	12,769		(11,326)		1,443		12,137		(10,793)		1,344
Non-amortized trademarks	7,025		—		7,025		7,025		—		7,025
	$	23,839	$	(15,367)	$	8,472	$	23,121	$	(14,749)	$	8,372

Schedule of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended September 29, 2023.


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
Expense accruals for warranties issued during the period	11,330
Less current period warranty claims paid	9,228
Balance at September 29, 2023	$	11,741

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 2023, 2022 and 2021 were as follows:


	2023						2022						2021
	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	$	3,581	$	—	$	3,581	$	791	$	—	$	791	$	7,606	$	—	$	7,606
Unrealized loss on available-for-sale securities	(163)		42		(121)		—		—		—		—		—		—
Unamortized loss on pension plans	(276)		139		(137)		(321)		150		(171)		(386)		166		(220)
Accumulated other comprehensive income	$	3,142	$	181	$	3,323	$	470	$	150	$	620	$	7,220	$	166	$	7,386

The changes in AOCI by component, net of tax, for the year ended September 29, 2023 were as follows:


	Foreign Currency Translation Adjustment		Unrealized gain (loss) on available-for-sale securities		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2022	$	791	$	—	$	(171)	$	620
Other comprehensive income before reclassifications	2,790		(163)		—		2,627
Amounts reclassified from accumulated other comprehensive income	—		—		45		45
Tax effects	—		42		(11)		31
Balance at September 29, 2023	$	3,581	$	(121)	$	(137)	$	3,323

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

Schedule of Reclassifications Out of AOCI

The reclassifications out of AOCI for the years ended September 29, 2023, September 30, 2022, and October 1, 2021 were as follows:


	2023		2022		2021		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	45	$	45	$	576	Cost of sales / Operating expense
Tax effects	(11)		(11)		(144)		Income tax expense


Total reclassifications for the period	$	34	$	34	$	432

Schedule of Basic and Diluted Earnings Per Share

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:


	2023		2022		2021
Net income	$	19,534	$	44,491	$	83,381
Less: Undistributed earnings reallocated to non-vested shareholders	(122)		(174)		(320)
Dilutive earnings	$	19,412	$	44,317	$	83,061
Weighted average common shares – Basic:
Class A	8,968		8,913		8,864
Class B	1,208		1,208		1,212
Dilutive stock options and restricted stock units	19		30		44
Weighted average common shares - Dilutive	10,195		10,151		10,120
Net income per common share – Basic:
Class A	$	1.93	$	4.42	$	8.34
Class B	$	1.75	$	4.02	$	7.57
Net income per common share – Diluted:
Class A	$	1.90	$	4.37	$	8.21
Class B	$	1.90	$	4.37	$	8.21

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Sep. 29, 2023
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 14% of the Company’s revenues for the fiscal year ended September 29, 2023 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 2% denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs. The Company may mitigate the impact on its operating results of a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate for a fixed amount of currency to be paid or received on a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments denominated in foreign currencies. As of September 29, 2023 and September 30, 2022, the Company held no foreign currency forward contracts. Interest Rate Risk As of September 29, 2023 and September 30, 2022, the Company held no interest rate swap contracts.

LEASES (Components of Lease Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Lease Cost
Operating lease costs	$ 9,819	$ 9,129	$ 8,323
Short-term lease costs	2,493	1,739	1,549
Variable leases costs	171	172	184
Total lease cost	$ 12,483	$ 11,040	$ 10,056

Cover page - USD ($) $ in Millions	12 Months Ended
Cover page - USD ($) $ in Millions	Sep. 29, 2023	Nov. 24, 2023	Mar. 31, 2023
Statement [Line Items]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--09-29
Document Period End Date	Sep. 29, 2023
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
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 340
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the 2024 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	2023
Entity Central Index Key	0000788329
Class A
Statement [Line Items]
Entity Common Stock, Shares Outstanding		9,042,974
Class B
Statement [Line Items]
Entity Common Stock, Shares Outstanding		1,207,760

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Other Intangible Assets) (Narrative) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Finite-Lived Intangible Assets [Line Items]
Impairment losses	$ 0	$ 0	$ 0
Amortization of patents and other intangible assets	290,000	261,000	$ 421,000
Expected amortization in 2024	324,000
Expected amortization in 2025	324,000
Expected amortization in 2026	324,000
Expected amortization in 2027	307,000
Expected amortization in 2028	102,000
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

LEASES (Narrative) (Details) $ in Thousands		12 Months Ended
LEASES (Narrative) (Details) $ in Thousands	Sep. 29, 2023 contract	Sep. 29, 2023 USD ($)	Sep. 30, 2022 USD ($)	Oct. 01, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Number of contracts \| contract	200
Related Parties
Lessee, Lease, Description [Line Items]
Related party rent expenses \| $		$ 1,255	$ 1,209	$ 1,043
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	16 years	16 years

INCOME TAXES (Schedule Of Net Deferred Tax Assets In Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 16,514	$ 9,659
Non-current assets
Income Tax Contingency [Line Items]
Net deferred tax assets	18,352	11,411
Non-current liabilities
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 1,838	$ 1,752

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Goodwill by Segment) (Details) - USD ($)	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0
Goodwill [Abstract]
Goodwill, gross	63,759,000	63,747,000	63,808,000
Accumulated impairment losses	(52,587,000)	(52,587,000)	(52,587,000)
Goodwill, net	11,172,000	11,160,000	11,221,000
Currency translation	12,000	(61,000)
Fishing
Goodwill [Abstract]
Goodwill, gross	17,401,000	17,389,000	17,450,000
Accumulated impairment losses	(6,229,000)	(6,229,000)	(6,229,000)
Goodwill, net	11,172,000	11,160,000	11,221,000
Currency translation	12,000	(61,000)
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

INCOME TAXES (Schedule Of Operating Loss Carryforwards) (Details) $ in Thousands	Sep. 29, 2023 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 31,178
State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	9,667
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	21,511
2024-2028
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	10,464
2024-2028 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,118
2024-2028 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	8,346
2029-2033
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	8,691
2029-2033 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,326
2029-2033 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	6,365
2034-2038
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	4,447
2034-2038 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	4,447
2034-2038 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
2039-2043
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	774
2039-2043 \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	774
2039-2043 \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
Indefinite
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	6,802
Indefinite \| State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2
Indefinite \| Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 6,800

LEASES

12 Months Ended

Sep. 29, 2023

Leases [Abstract]

LEASES

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 an ongoing accounting policy election under Topic 842, the Company excludes short-term leases (terms of 12 months or less) from the balance sheet presentation and accounts 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.

As of September 29, 2023, the Company had approximately 200 leases, with remaining terms ranging from less than one year to 16 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 right-of-use ("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 29, 2023, the components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations were as follows:


	Year ended		Year ended		Year ended
	September 29, 2023		September 30, 2022		October 1, 2021
Lease Cost
Operating lease costs	$	9,819	$	9,129	$	8,323
Short-term lease costs	2,493		1,739		1,549
Variable leases costs	171		172		184
Total lease cost	$	12,483	$	11,040	$	10,056

Included in the amounts in the table above was rent expense to related parties of $1,255, $1,209 and $1,043, for the years ended September 29, 2023 September 30, 2022, and October 1, 2021, respectively.

As of September 29, 2023 and September 30, 2022, the Company did not have any finance leases. While the Company extended or renewed various existing leases during the year, there were no significant new leases entered into during the year ended September 29, 2023. As of September 29, 2023, 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 29, 2023			September 30, 2022
Operating leases:

Operating lease ROU assets	$	50,746		$	56,625

Current operating leases liabilities	7,009			7,223
Non-current operating lease liabilities	45,335			50,680
Total operating lease liabilities	$	52,344		$	57,903

Weighted average remaining lease term (in years)	11.96			12.59

Weighted average discount rate	3.21		%	3.15		%

Cash paid for amounts included in the measurement of lease liabilities	$	8,858		$	8,066

ROU assets obtained in exchange for lease liabilities	$	3,686		$	13,296

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 29, 2023 were as follows:


Year	Related parties included in total		Total
2024	$	1,270	$	8,506
2025	1,308		7,846
2026	1,348		6,142
2027	226		4,914
2028	—		3,728
Thereafter	—		32,551
Total undiscounted lease payments	4,152		63,687
Less: Imputed interest	(103)		(11,343)
Total net lease liability	$	4,049	$	52,344

COMMON STOCK (Schedule Of Authorized And Outstanding Shares By Class) (Details) - $ / shares	Sep. 29, 2023	Sep. 30, 2022
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)	9,043,189	8,984,253
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)	1,207,760	1,207,798

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
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-Section S99
-Paragraph 1
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
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-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.6-03(i)(2)(i))
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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-Subparagraph (SX 210.6-03(i)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

+ Details

PREFERRED STOCK	12 Months Ended
PREFERRED STOCK	Sep. 29, 2023
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.

INDEBTEDNESS	12 Months Ended
INDEBTEDNESS	Sep. 29, 2023
Long-Term Debt, Unclassified [Abstract]
INDEBTEDNESS	INDEBTEDNESS The Company had no outstanding debt at September 29, 2023 or September 30, 2022. 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 the Secured Overnight Financing Rate ("SOFR") 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 6.4% at September 29, 2023 and 4.1% at September 30, 2022. 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 $67 and $173 at September 29, 2023 and September 30, 2022, respectively. The Company had no other unsecured lines of credit as of September 29, 2023 or September 30, 2022. 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://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Section S99
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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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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 29, 2023

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

VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2023, 2022 and 2021:


	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 29, 2023
Allowance for doubtful accounts	$	1,037	$	177	$	307	$	907
Reserves for inventory valuation	9,089		10,225		843		18,471
Valuation of deferred tax assets	6,700		1,067		666		7,101
Reserves for sales returns	2,200		2,448		2,875		1,773
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

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Derivative [Line Items]
Number of derivative instruments held	0	0
Interest Rate Swap
Derivative [Line Items]
Number of derivative instruments held	0	0
Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Total percent of revenues in foreign currency (percent)	14.00%
Euro \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency (percent)	6.00%
Canadian Dollars \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency (percent)	6.00%
Various Other Foreign Currencies \| Foreign Exchange Risk \| Revenue Benchmark
Derivative [Line Items]
Percent of revenues in foreign currency (percent)	2.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Raw materials	$ 114,467	$ 166,443
Work in process	0	230
Finished goods	147,007	81,976
Total Inventories	$ 261,474	$ 248,649

INCOME TAXES (Income Tax Expense) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Current:
Federal									$ 7,631	$ 8,798	$ 22,860
State									2,267	834	6,392
Foreign									3,286	2,922	3,236
Deferred									(6,894)	1,843	(2,947)
Income tax expense	$ (6,105)	$ 5,021	$ 5,087	$ 2,287	$ 2,192	$ 5,162	$ 3,310	$ 3,733	$ 6,290	$ 14,397	$ 29,541

- Definition

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

+ References + Details

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Current assets:
Cash and cash equivalents	$ 111,854	$ 129,803
Short-term investments	26,764	0
Accounts receivable, net	43,159	91,919
Inventories	261,474	248,649
Other current assets	15,405	9,945
Total current assets	458,656	480,316
Investments	13,943	0
Property, plant and equipment, net of accumulated depreciation of $177,426 and $171,843, respectively	94,353	89,125
Right of use assets	50,746	56,625
Deferred income taxes	18,352	11,411
Goodwill	11,172	11,160
Other intangible assets, net	8,472	8,372
Other assets	25,912	22,922
Total assets	681,606	679,931
Current liabilities:
Accounts payable	42,744	53,796
Current lease liability	7,009	7,223
Accrued liabilities:
Salaries, wages and benefits	16,741	20,806
Accrued warranty	11,741	9,639
Income taxes payable	4,252	3,186
Accrued discounts and returns	8,176	5,214
Accrued customer programs	3,774	4,726
Other	9,569	10,123
Total current liabilities	104,006	114,713
Non-current lease liability	45,335	50,680
Deferred income taxes	1,838	1,752
Retirement benefits	1,588	1,563
Deferred compensation liability	24,607	21,466
Other liabilities	4,495	1,743
Total liabilities	181,869	191,917
Shareholders' equity:
Preferred stock: none issued	0	0
Common stock:
Capital in excess of par value	88,234	87,351
Retained earnings	409,574	402,821
Accumulated other comprehensive income	3,323	620
Treasury stock at cost, shares of Class A common stock: 25,342 and 45,961, respectively	(1,908)	(3,290)
Total shareholders' equity	499,737	488,014
Total liabilities and shareholders' equity	681,606	679,931
Class A
Common stock:
Shares issued and outstanding	453	451
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61

COMMON STOCK (Tables)

12 Months Ended

Sep. 29, 2023

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:


	2023	2022
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	9,043,189	8,984,253
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,207,760	1,207,798

- 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
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 271,779	$ 260,968
Less accumulated depreciation	177,426	171,843
Property, plant and equipment, net of accumulated depreciation	94,353	89,125
Property improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 380	586
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	$ 35,877	33,930
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	$ 235,522	$ 226,452
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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of RSU Activity) (Details) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Number of RSUs
Beginning balance (in shares)	65,994	69,768
RSUs granted (in shares)	36,484	19,758
RSUs forfeited (in shares)	(7,492)	(1,340)
RSUs vested (in shares)	(26,742)	(22,192)
Ending balance (in shares)	68,244	65,994
Weighted Average Grant Price
Beginning balance (USD per share)	$ 82.58	$ 73.60
RSUs granted (USD per share)	56.54	101.22
RSUs forfeited (USD per share)	76.75	71.42
RSUs vested (USD per share)	64.51	74.62
Ending balance (USD per share)	$ 76.38	$ 82.58

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Earnings Per Share ("EPS")) (Narrative) (Details) - shares	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Non-Vested Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from EPS (shares)	63,506	39,956	38,914
Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from EPS (shares)	49,531	35,816	25,768

PREFERRED STOCK (Details) - shares	Sep. 29, 2023	Sep. 30, 2022
Preferred Stock, Number of Shares, Par Value and Other Disclosure [Abstract]
Preferred shares authorized (shares)	1,000,000
Preferred shares issued (in shares)	0	0
Preferred shares outstanding (shares)	0

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
Net income	$ 19,534	$ 44,491	$ 83,381
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	16,005	13,973	12,980
Amortization of intangible assets	290	261	421
Amortization of deferred financing costs	35	35	29
(Gain) loss on sale of productive assets	(6,410)	90	161
Stock based compensation	2,446	4,129	4,160
Provision for doubtful accounts receivable	177	30	308
Provision for inventory reserves	10,225	4,409	518
Deferred income taxes	(6,925)	1,848	(2,277)
Change in operating assets and liabilities:
Accounts receivable, net	48,292	(22,028)	(3,948)
Inventories, net	(28,381)	(89,259)	(69,637)
Accounts payable and accrued liabilities	(10,800)	(21,722)	31,702
Other current assets	(5,444)	2,831	(1,499)
Other non-current assets	130	67	(226)
Other long-term liabilities	2,634	(2,393)	2,614
Other, net	(95)	1,094	(369)
Cash (used for) provided by operating activities	41,713	(62,144)	58,318
CASH USED FOR INVESTING ACTIVITIES
Purchase of short-term investments	(40,696)	0	0
Capital expenditures	(22,668)	(31,690)	(21,409)
Proceeds from sale of productive assets	14,990	12	28
Cash used for investing activities	(48,374)	(31,678)	(21,381)
CASH USED FOR FINANCING ACTIVITIES
Debt issuance costs paid	0	0	(138)
Common stock transactions	266	332	0
Dividends paid	(12,554)	(12,056)	(8,400)
Purchases of treasury stock	(444)	(509)	(495)
Cash used for financing activities	(12,732)	(12,233)	(9,033)
Effect of foreign currency rate changes on cash	1,444	(4,590)	107
(Decrease) increase in cash and cash equivalents	(17,949)	(110,645)	28,011
CASH AND CASH EQUIVALENTS
Beginning of period	129,803	240,448	212,437
End of period	111,854	129,803	240,448
Supplemental Disclosure:
Accrued dividends	227	115	911
Non-cash treasury activity	938	9	0
Cash paid for taxes	17,129	19,086	26,544
Cash paid for interest	$ 114	$ 113	$ 114

INDEBTEDNESS (Narrative) (Details) - USD ($)	12 Months Ended
INDEBTEDNESS (Narrative) (Details) - USD ($)	Sep. 29, 2023	Sep. 30, 2022
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	$ 67,000	$ 173,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Interest rate in effect	6.40%	4.10%
Revolving Credit Facility \| Minimum \| SOFR
Line of Credit Facility [Line Items]
Margin range	1.00%
Revolving Credit Facility \| Maximum \| SOFR
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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

12 Months Ended

Sep. 29, 2023

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 2023 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 468,066 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at September 29, 2023. Share awards previously made under the Company's 2010 Long-Term Stock Incentive Plan and 2012 Non-Employee Director Stock Ownership Plan, which no longer allow for additional share grants, also remain outstanding.

The Company recognized additional tax expense of $95 for 2023 from the vesting of restricted stock and restricted stock units, and additional tax benefits of $98 and $581 for 2022 and 2021, 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 29, 2023 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
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 at September 30, 2022	58,136	73.37
Non-vested stock grants	28,528	59.25
Non-vested stock forfeited	(10,632)	71.41
Restricted stock vested	(14,790)	76.07
Non-vested stock September 29, 2023	61,242	66.48

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 2,289 and 1,778 during 2023 and 2022, respectively. The fair value of restricted stock vested during 2023, 2022 and 2021 was approximately $909, $1,002 and $1,950, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $1,612, $1,252 and $1,179 during 2023, 2022 and 2021, respectively. The tax benefit recognized during 2023, 2022 and 2021 related to stock based compensation was $390, $295 and $287, respectively. Unrecognized compensation cost related to non-vested stock as of September 29, 2023 was $1,900, 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 2023 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 1, 2021	69,768	$	73.60
RSUs granted	19,758	101.22
RSUs forfeited	(1,340)	71.42
RSUs vested	(22,192)	74.62
RSUs at September 30, 2022	65,994	82.58
RSUs granted	36,484	56.54
RSUs forfeited	(7,492)	76.75
RSUs vested	(26,742)	64.51
RSUs at September 29, 2023	68,244	76.38

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 5,324 and 3,331 during 2023 and 2022, respectively. The fair value of restricted stock units vested during 2023, 2022 and 2021 was approximately $2,247, $3,240 and $3,353, respectively.

Stock compensation expense, net of forfeitures, related to restricted stock units was $732, $2,522 and $2,895 for the years ended September 29, 2023, September 30, 2022 and October 1, 2021, respectively. The tax benefit recognized during 2023, 2022 and 2021 related to restricted stock unit based compensation was $462, $242 and $290, respectively. Unrecognized

compensation cost related to non-vested restricted stock units as of September 29, 2023 was $131, 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 5,401, 5,112 and 0 shares of Class A common stock under the Purchase Plan during the years 2023, 2022 and 2021, respectively, and recognized expense of $102, $355 and $86 in 2023, 2022 and 2021, respectively.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 19,534	$ 44,491	$ 83,381
Other comprehensive income (loss):
Foreign currency translation	2,790	(6,815)	283
Unrealized loss on available-for-sale securities, net of tax	(121)	0	0
Change in pension plans, net of tax	34	49	2,386
Total other comprehensive income (loss)	2,703	(6,766)	2,669
Total comprehensive income	$ 22,237	$ 37,725	$ 86,050

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

VALUATION AND QUALIFYING ACCOUNTS (Tables)

12 Months Ended

Sep. 29, 2023

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 2023, 2022 and 2021:


	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 29, 2023
Allowance for doubtful accounts	$	1,037	$	177	$	307	$	907
Reserves for inventory valuation	9,089		10,225		843		18,471
Valuation of deferred tax assets	6,700		1,067		666		7,101
Reserves for sales returns	2,200		2,448		2,875		1,773
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

INCOME TAXES

12 Months Ended

Sep. 29, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

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


	2023		2022		2021
United States	$	16,070	$	51,229	$	99,774
Foreign	9,754		7,659		13,148
	$	25,824	$	58,888	$	112,922

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


	2023		2022		2021
Current:
Federal	$	7,631	$	8,798	$	22,860
State	2,267		834		6,392
Foreign	3,286		2,922		3,236
Deferred	(6,894)		1,843		(2,947)
	$	6,290	$	14,397	$	29,541

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:


	2023		2022
Deferred tax assets:
Inventories	$	4,628	$	2,366
Compensation	6,954		8,099
Lease liabilities	12,956		14,168
Tax credit carryforwards	2,116		2,356
Net operating loss carryforwards	5,488		4,805
Research and Experimental Expenditures	4,536		—
Other	7,310		6,430
Total gross deferred tax assets	43,988		38,224
Less valuation allowance	7,101		6,700
Deferred tax assets	36,887		31,524
Deferred tax liabilities:
Goodwill and other intangibles	2,476		1,848
Right of Use assets	12,571		13,864
Depreciation and amortization	4,578		5,528
Foreign statutory reserves	748		625
Net deferred tax assets	$	16,514	$	9,659

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheets as of the years ended September 29, 2023 and September 30, 2022 were as follows:


	2023		2022
Non-current assets	$	18,352	$	11,411
Non-current liabilities	1,838		1,752
Net deferred tax assets	$	16,514	$	9,659

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:


	2023		2022		2021
Statutory U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
State income tax, net of federal benefit	3.4	%	3.4	%	4.4	%
Uncertain tax positions, net of settlements	(0.3)	%	(0.5)	%	0.1	%
Foreign-derived intangible income ("FDII") deduction	(2.3)	%	(0.9)	%	(1.1)	%

Foreign tax rate differences	2.2	%	1.5	%	0.6	%
Compensation	2.4	%	0.1	%	0.8	%
Changes in estimates related to prior years tax return filing	(1.3)	%	(1.6)	%	(0.5)	%
Deferred tax asset - valuation allowance	1.7	%	1.6	%	0.6	%
Tax Credits	(2.5)	%	(0.7)	%	(0.4)	%
Other	0.1	%	0.5	%	0.7	%
	24.4	%	24.4	%	26.2	%

The Company’s net operating loss carryforwards and their expirations as of September 29, 2023 were as follows:


	State		Foreign		Total
Year of expiration
2024-2028	$	2,118	$	8,346	$	10,464
2029-2033	2,326		6,365		8,691
2034-2038	4,447		—		4,447
2039-2043	774		—		774
Indefinite	2		6,800		6,802
Total	$	9,667	$	21,511	$	31,178

The Company has tax credit carryforwards as follows:


	State		Federal		Total
Year of expiration
2024-2028	$	1,365			$	1,365
2029-2033	598				598
2034-2038	119				119


Total	$	2,082	$	—	$	2,082

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


	2023		2022
Beginning balance	$	6,201	$	6,757
Gross increases - tax positions in prior period	—		—
Gross decreases - tax positions in prior period	—		—
Gross increases - tax positions in current period	493		476
Settlements	—		—
Lapse of statute of limitations	(598)		(1,032)
Ending balance	$	6,096	$	6,201

The total accrued interest and penalties with respect to income taxes was approximately $1,913 and $1,866 for the years ended September 29, 2023 and September 30, 2022, respectively. The Company’s liability for unrecognized tax benefits as of September 29, 2023 was $6,096, and if recognized, $5,107 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 $47, $(15) and $(63) were recorded as a component of income tax expense in the accompanying Consolidated Statements of Operations during fiscal years 2023, 2022 and 2021, 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 $15.4 million would have been necessary as of September 29, 2023.

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			2020-2023
Canada			2019-2023
France			2020-2023
Germany			2018-2023
Italy			2021-2023
Switzerland			2013-2023

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

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-Topic 235
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-Section S99
-Paragraph 1
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+ Details

COMMON STOCK

12 Months Ended

Sep. 29, 2023

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:


	2023	2022
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	9,043,189	8,984,253
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,207,760	1,207,798

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 2023 and 2022 there were 38 and 3,766 shares of Class B common stock converted into Class A common stock, respectively.

LEASES (Tables)

12 Months Ended

Sep. 29, 2023

Leases [Abstract]

Schedule of Components of Lease Expense

As of September 29, 2023, the components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations were as follows:


	Year ended		Year ended		Year ended
	September 29, 2023		September 30, 2022		October 1, 2021
Lease Cost
Operating lease costs	$	9,819	$	9,129	$	8,323
Short-term lease costs	2,493		1,739		1,549
Variable leases costs	171		172		184
Total lease cost	$	12,483	$	11,040	$	10,056

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 29, 2023			September 30, 2022
Operating leases:

Operating lease ROU assets	$	50,746		$	56,625

Current operating leases liabilities	7,009			7,223
Non-current operating lease liabilities	45,335			50,680
Total operating lease liabilities	$	52,344		$	57,903

Weighted average remaining lease term (in years)	11.96			12.59

Weighted average discount rate	3.21		%	3.15		%

Cash paid for amounts included in the measurement of lease liabilities	$	8,858		$	8,066

ROU assets obtained in exchange for lease liabilities	$	3,686		$	13,296

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 29, 2023 were as follows:


Year	Related parties included in total		Total
2024	$	1,270	$	8,506
2025	1,308		7,846
2026	1,348		6,142
2027	226		4,914
2028	—		3,728
Thereafter	—		32,551
Total undiscounted lease payments	4,152		63,687
Less: Imputed interest	(103)		(11,343)
Total net lease liability	$	4,049	$	52,344

REVENUES (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued customer programs	$ 3,774	$ 4,726
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with customer, asset	702	768
Accrued customer programs	$ 1,758	$ 2,173

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Pay vs Performance Disclosure
Net income	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ 9,653	$ 14,082	$ 9,900	$ 10,856	$ 19,534	$ 44,491	$ 83,381

- 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 (Shipping and Handling Costs) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Disaggregation of Revenue [Line Items]
Cost of sales	$ 419,757	$ 472,023	$ 417,526
Shipping and Handling
Disaggregation of Revenue [Line Items]
Cost of sales	$ 15,519	$ 17,923	$ 16,093

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	$ 23,839	$ 23,121
Accumulated Amortization	(15,367)	(14,749)
Net	8,472	8,372
Patents and trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	4,045	3,959
Accumulated Amortization	(4,041)	(3,956)
Net	4	3
Other amortizable intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	12,769	12,137
Accumulated Amortization	(11,326)	(10,793)
Net	1,443	1,344
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 (Cash, Cash Equivalents and Marketable Securities) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 111,854	$ 129,803
Maturities of the marketable securities	0	0	$ 0
Unrealized gain (loss) on available-for-sale securities, net of tax	0	0	$ 0
Short-term investments	26,764	0
Long-term investments	13,943	$ 0
Non-US
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 49,838

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Advertising & Promotions) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Accounting Policies [Abstract]
Advertising and promotions expense	$ 35,503	$ 30,574	$ 30,882
Capitalized advertising costs	$ 780	$ 470

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 29, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SEGMENTS OF BUSINESS (Segments of Business) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended	12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Segment Reporting Information [Line Items]
Net sales:	$ 96,345	$ 187,047	$ 202,115	$ 178,337	$ 196,389	$ 203,819	$ 189,623	$ 153,524		$ 663,844	$ 743,355	$ 751,651
Proceeds from sale of productive assets										14,990	12	28
Gain on sale of assets										$ 6,410	(90)	(161)
Restructuring, incurred cost, statement of income or comprehensive income [extensible enumeration]										Cost of sales, Operating Expenses
Operating profit (loss):	(22,565)	$ 17,443	11,390	$ 5,472	13,322	$ 23,799	$ 15,429	$ 13,760		$ 11,740	66,310	111,283
Depreciation and amortization expense:										16,295	14,234	13,401
Capital expenditures:										22,668	31,690	21,409
Goodwill, net:	11,172				11,160				$ 11,172	11,172	11,160	11,221
Total assets (end of period):	681,606				679,931				681,606	681,606	679,931
Fishing
Segment Reporting Information [Line Items]
Operating profit (loss):										41,325	65,433	122,490
Depreciation and amortization expense:										11,653	9,690	8,770
Capital expenditures:										17,427	26,114	18,570
Goodwill, net:	11,172				11,160				11,172	11,172	11,160	11,221
Total assets (end of period):	363,463				382,850				363,463	363,463	382,850
Camping
Segment Reporting Information [Line Items]
Operating profit (loss):										457	13,415	14,025
Depreciation and amortization expense:										469	727	644
Capital expenditures:										372	87	399
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	53,003				59,247				53,003	53,003	59,247
Watercraft Recreation
Segment Reporting Information [Line Items]
Operating profit (loss):										(1,777)	6,173	9,173
Depreciation and amortization expense:										688	620	707
Capital expenditures:										2,181	1,079	681
Goodwill, net:	0				0				0	0	0	0
Total assets (end of period):	26,953				33,496				26,953	26,953	33,496
Diving
Segment Reporting Information [Line Items]
Operating profit (loss):										6,092	4,705	1,530
Depreciation and amortization expense:										711	635	765
Capital expenditures:										828	834	742
Goodwill, net:	0				0				0	0	0	0
Total assets (end of period):	83,555				76,475				83,555	83,555	76,475
Other / Corporate
Segment Reporting Information [Line Items]
Operating profit (loss):										(34,357)	(23,416)	(35,935)
Depreciation and amortization expense:										2,774	2,562	2,515
Capital expenditures:										1,860	3,576	1,017
Total assets (end of period):	$ 154,632				$ 127,863				154,632	154,632	127,863
Operating Segment \| Fishing
Segment Reporting Information [Line Items]
Net sales:										491,890	525,563	552,073
Operating Segment \| Camping
Segment Reporting Information [Line Items]
Net sales:										45,258	70,308	62,879
Business exit costs										4,800
Donation of inventory to a nonprofit organization										2,000
Operating Segment \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:										40,590	67,884	66,396
Operating Segment \| Diving
Segment Reporting Information [Line Items]
Net sales:										85,031	78,862	69,433
Operating Segment \| Other / Corporate
Segment Reporting Information [Line Items]
Net sales:										1,075	738	870
Interunit transfers
Segment Reporting Information [Line Items]
Net sales:										(1,317)	(1,134)	(1,190)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales:										1,037	1,019	927
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales:										64	47	42
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:										178	56	207
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales:										38	12	14
Military and Commercial Tent Product Line \| Camping
Segment Reporting Information [Line Items]
Proceeds from sale of productive assets			14,990						$ 6,560
Net assets (liabilities) of productive assets sold			8,350
Gain on sale of assets			$ 6,640
One Customer
Segment Reporting Information [Line Items]
Net sales:										$ 101,392	$ 97,174	$ 114,008

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ 9,653	$ 14,082	$ 9,900	$ 10,856	$ 19,534	$ 44,491	$ 83,381
Less: Undistributed earnings reallocated to non-vested shareholders									(122)	(174)	(320)
Dilutive earnings									$ 19,412	$ 44,317	$ 83,061
Dilutive stock options and restricted stock units (in shares)									19	30	44
Weighted average common shares - Dilutive (in shares)									10,195	10,151	10,120
Class A
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common shares - Basic (shares)									8,968	8,913	8,864
Net income per common share - Basic (USD per share)	$ (1.56)	$ 1.46	$ 1.47	$ 0.58	$ 0.96	$ 1.40	$ 0.99	$ 1.08	$ 1.93	$ 4.42	$ 8.34
Net income per common share - Diluted (USD per share)	(1.56)	1.44	1.45	0.57	0.95	1.38	0.97	1.07	$ 1.90	$ 4.37	$ 8.21
Class B
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common shares - Basic (shares)									1,208	1,208	1,212
Net income per common share - Basic (USD per share)	(1.56)	1.33	1.33	0.53	0.87	1.27	0.90	0.98	$ 1.75	$ 4.02	$ 7.57
Net income per common share - Diluted (USD per share)	$ (1.56)	$ 1.44	$ 1.45	$ 0.57	$ 0.95	$ 1.38	$ 0.97	$ 1.07	$ 1.90	$ 4.37	$ 8.21

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Related Party Transactions [Abstract]
Costs associated with related party transactions	$ 1,473	$ 1,425	$ 1,243

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 29, 2023

Fair Value Disclosures [Abstract]

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

The following table summarizes the Company’s financial assets measured at fair value as of September 29, 2023:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	24,562	$	—	$	—	$	24,562

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

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

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 29, 2023, September 30, 2022 and October 1, 2021 was:


	Location of income recognized in Statement of Operations	2023		2022		2021
Rabbi trust assets	Other (income) expense, net	$	(2,862)	$	6,424	$	(4,878)

INCOME TAXES (U.S. And Foreign Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Income Tax Disclosure [Abstract]
United States									$ 16,070	$ 51,229	$ 99,774
Foreign									9,754	7,659	13,148
Profit before income taxes	$ (22,112)	$ 19,822	$ 19,948	$ 8,166	$ 11,845	$ 19,244	$ 13,210	$ 14,589	$ 25,824	$ 58,888	$ 112,922

- 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
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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+ Details

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net sales	$ 96,345	$ 187,047	$ 202,115	$ 178,337	$ 196,389	$ 203,819	$ 189,623	$ 153,524	$ 663,844	$ 743,355	$ 751,651
Gross profit	28,386	77,587	75,335	62,779	68,607	73,509	68,585	60,631	244,087	271,332	334,125
Operating profit (loss)	(22,565)	17,443	11,390	5,472	13,322	23,799	15,429	13,760	11,740	66,310	111,283
Income (loss) before income taxes	(22,112)	19,822	19,948	8,166	11,845	19,244	13,210	14,589	25,824	58,888	112,922
Income tax expense (benefit)	(6,105)	5,021	5,087	2,287	2,192	5,162	3,310	3,733	6,290	14,397	29,541
Net income	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ 9,653	$ 14,082	$ 9,900	$ 10,856	$ 19,534	$ 44,491	$ 83,381
Class A
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income per common share - Basic (USD per share)	$ (1.56)	$ 1.46	$ 1.47	$ 0.58	$ 0.96	$ 1.40	$ 0.99	$ 1.08	$ 1.93	$ 4.42	$ 8.34
Net income per common share - Diluted (USD per share)	(1.56)	1.44	1.45	0.57	0.95	1.38	0.97	1.07	1.90	4.37	8.21
Class B
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income per common share - Basic (USD per share)	(1.56)	1.33	1.33	0.53	0.87	1.27	0.90	0.98	1.75	4.02	7.57
Net income per common share - Diluted (USD per share)	$ (1.56)	$ 1.44	$ 1.45	$ 0.57	$ 0.95	$ 1.38	$ 0.97	$ 1.07	$ 1.90	$ 4.37	$ 8.21

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)

12 Months Ended

Sep. 29, 2023

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 29, 2023 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
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 at September 30, 2022	58,136	73.37
Non-vested stock grants	28,528	59.25
Non-vested stock forfeited	(10,632)	71.41
Restricted stock vested	(14,790)	76.07
Non-vested stock September 29, 2023	61,242	66.48

Schedule of RSU Activity

A summary of RSU activity follows:


	Number of RSUs	Weighted Average Grant Price
RSUs at October 1, 2021	69,768	$	73.60
RSUs granted	19,758	101.22
RSUs forfeited	(1,340)	71.42
RSUs vested	(22,192)	74.62
RSUs at September 30, 2022	65,994	82.58
RSUs granted	36,484	56.54
RSUs forfeited	(7,492)	76.75
RSUs vested	(26,742)	64.51
RSUs at September 29, 2023	68,244	76.38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 29, 2023

Accounting Policies [Abstract]

Business

Johnson Outdoors Inc. (the “Company”) is an integrated, global outdoor recreation products company engaged in the innovative 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 29, 2023 (hereinafter 2023), September 30, 2022 (hereinafter 2022) and October 1, 2021 (hereinafter 2021) comprised 52 weeks.

Cash and Cash Equivalents

Cash, Cash Equivalents and Marketable Securities

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

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

As of September 29, 2023, the Company held approximately $49,838 of cash and cash equivalents in bank accounts in foreign jurisdictions.

Marketable Securities

During the third quarter of fiscal 2023, the Company invested in marketable securities. The Company has classified all marketable securities as available-for-sale which requires the securities to be reported at estimated fair value, with unrealized gains and losses, net of tax, reported as a separate component of accumulated other comprehensive income in the Consolidated Statements of Shareholders' Equity.

At September 29, 2023, cost for marketable securities was determined using the specific identification method. A summary of the amortized costs and fair values of the Company’s marketable securities at the end of the period presented is shown in the following table. All of the Company’s marketable securities are classified as Level 2, as defined by FASB ASC 820, with fair values determined using significant other observable inputs, which include quoted prices in markets that are not active, quoted prices of similar securities, recently executed transactions, broker quotations, and other inputs that are observable.

Marketable Securities

Marketable securities, which are included in "Short-term Investments" and "Investments", based on maturity date, are classified as available-for-sale securities. These assets are comprised of marketable debt securities, with fair values determined using significant other observable inputs, which include quoted prices in markets that are not active, quoted prices of similar securities, recently executed transactions, broker quotations, and other inputs that are observable.

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.

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.

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 2023, 2022, and 2021 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.

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 2023, 2022 or 2021.

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

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 2023 and 2022, 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.

Earnings per Share (“EPS”)

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

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

Basic EPS

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

For the years ended September 29, 2023, September 30, 2022 and October 1, 2021, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

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

For the years ended September 29, 2023, September 30, 2022 and October 1, 2021, 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.

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. 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 14% of the Company’s revenues for the year ended September 29, 2023 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros and approximately 6% were denominated in Canadian

dollars, with the remaining 2% 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 2023, 2022 or 2021. 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.

Shipping and Handling Costs and Revenue Recognition

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”

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 29, 2023, the right to returns asset was $702 and the accrued returns liability was $1,758. At September 30, 2022, the right to returns asset was $768 and the accrued returns liability was $2,173. 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.

Research and Development

Fair Values

The carrying amounts of cash, cash equivalents, short-term investments, accounts receivable, and accounts payable approximated fair value at September 29, 2023 and September 30, 2022 due to the short maturities of these instruments. During 2023, 2022 and 2021, 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 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.

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). ASU 2020-04 is intended to provide optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (LIBOR) or by another reference rate expected to be discontinued. Subsequently in December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848)—Deferral of the Sunset Date of Topic 848, which delayed the effective date to December 31, 2024. The Company adopted Topic 848 in the fourth fiscal quarter of 2023, and does not expect this guidance to have a significant impact on its financial statements and disclosures.

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Sep. 29, 2023
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.

SEGMENTS OF BUSINESS (Schedule Of Operations By Geographic Area) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:	$ 96,345	$ 187,047	$ 202,115	$ 178,337	$ 196,389	$ 203,819	$ 189,623	$ 153,524	$ 663,844	$ 743,355	$ 751,651
Total assets:	681,606				679,931				681,606	679,931
Long-term assets:	204,599				188,204				204,599	188,204
United States:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Total assets:	565,402				581,004				565,402	581,004
Long-term assets:	188,073				177,191				188,073	177,191
Europe:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Total assets:	44,360				40,040				44,360	40,040
Long-term assets:	6,578				6,363				6,578	6,363
Canada and other
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Total assets:	71,844				58,887				71,844	58,887
Long-term assets:	$ 9,948				$ 4,650				9,948	4,650
Operating Segment \| United States:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									569,383	649,867	659,330
Operating Segment \| Europe:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									39,155	34,427	30,509
Operating Segment \| Canada:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									39,465	44,635	48,867
Operating Segment \| Other:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									15,841	14,425	12,945
Interunit transfers
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									(43,757)	(46,337)	(40,685)
Interunit transfers \| United States:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									33,873	34,212	30,593
Interunit transfers \| Europe:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									9,866	12,109	9,974
Interunit transfers \| Canada:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									0	0	12
Interunit transfers \| Other:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									$ 18	$ 17	$ 106

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 1,037	$ 2,494	$ 2,697
Additions Charged to Costs and Expenses	177	30	308
Less Deductions	307	1,487	511
Balance at End of Year	907	1,037	2,494
Reserves for inventory valuation
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	9,089	5,548	5,385
Additions Charged to Costs and Expenses	10,225	4,409	518
Less Deductions	843	868	355
Balance at End of Year	18,471	9,089	5,548
Valuation of deferred tax assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	6,700	6,372	6,524
Additions Charged to Costs and Expenses	1,067	1,072	1,352
Less Deductions	666	744	1,504
Balance at End of Year	7,101	6,700	6,372
Reserves for sales returns
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	2,200	2,095	3,043
Additions Charged to Costs and Expenses	2,448	2,429	1,705
Less Deductions	2,875	2,324	2,653
Balance at End of Year	$ 1,773	$ 2,200	$ 2,095

QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

12 Months Ended

Sep. 29, 2023

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)	2023		2022		2023		2022		2023		2022		2023		2022
Net sales	$	178,337	$	153,524	$	202,115	$	189,623	$	187,047	$	203,819	$	96,345	$	196,389
Gross profit	62,779		60,631		75,335		68,585		77,587		73,509		28,386		68,607
Operating profit (loss)	5,472		13,760		11,390		15,429		17,443		23,799		(22,565)		13,322
Income (loss) before income taxes	8,166		14,589		19,948		13,210		19,822		19,244		(22,112)		11,845
Income tax expense (benefit)	2,287		3,733		5,087		3,310		5,021		5,162		(6,105)		2,192
Net income (loss)	$	5,879	$	10,856	$	14,861	$	9,900	$	14,801	$	14,082	$	(16,007)	$	9,653
Net income (loss) per common share - Basic:
Class A	$	0.58	$	1.08	$	1.47	$	0.99	$	1.46	$	1.40	$	(1.56)	$	0.96
Class B	$	0.53	$	0.98	$	1.33	$	0.90	$	1.33	$	1.27	$	(1.56)	$	0.87
Net income (loss) per common share - Diluted:
Class A	$	0.57	$	1.07	$	1.45	$	0.97	$	1.44	$	1.38	$	(1.56)	$	0.95
Class B	$	0.57	$	1.07	$	1.45	$	0.97	$	1.44	$	1.38	$	(1.56)	$	0.95

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.

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Accumulated depreciation	$ 177,426	$ 171,843
Preferred stock, shares issued (in shares)	0	0
Treasury stock, shares (in shares)	25,342	45,961
Class A
Common stock, shares, issued (in shares)	9,043,189	8,984,253
Common stock, shares, outstanding (in shares)	9,043,189	8,984,253
Class B
Common stock, shares, issued (in shares)	1,207,760	1,207,798
Common stock, shares, outstanding (in shares)	1,207,760	1,207,798

INCOME TAXES (Schedule Of Tax Credit Carryforwards (Details) $ in Thousands	Sep. 29, 2023 USD ($)
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 2,082
2024-2028
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,365
2029-2033
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	598
2034-2038
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	119
State
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	2,082
State \| 2024-2028
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,365
State \| 2029-2033
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	598
State \| 2034-2038
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	119
Foreign
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2024-2028
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount
Foreign \| 2029-2033
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount
Foreign \| 2034-2038
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Net sales	$ 663,844	$ 743,355	$ 751,651
Cost of sales	419,757	472,023	417,526
Gross profit	244,087	271,332	334,125
Operating expenses:
Marketing and selling	144,446	133,891	141,059
Administrative management, finance and information systems	56,497	43,419	56,083
Research and development	31,404	27,712	25,700
Total operating expenses	232,347	205,022	222,842
Operating profit	11,740	66,310	111,283
Interest income	(4,543)	(807)	(366)
Interest expense	152	153	145
Other (income) expense, net	(9,693)	8,076	(1,418)
Profit before income taxes	25,824	58,888	112,922
Income tax expense	6,290	14,397	29,541
Net income	$ 19,534	$ 44,491	$ 83,381
Weighted average common shares - Basic:
Dilutive stock options and restricted stock units (in shares)	19	30	44
Weighted average common shares - Dilutive (in shares)	10,195	10,151	10,120
Class A
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	8,968	8,913	8,864
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 1.93	$ 4.42	$ 8.34
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	1.90	4.37	8.21
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 1.26	$ 1.21	$ 0.93
Class B
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	1,208	1,208	1,212
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 1.75	$ 4.02	$ 7.57
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	1.90	4.37	8.21
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 1.15	$ 1.10	$ 0.85

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 29, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company conducts transactions with certain related parties including organizations controlled by the Johnson Family. These transactions include product purchases, aviation services, office rental, and facility fees. Total costs of these transactions were $1,473, $1,425 and $1,243 for 2023, 2022 and 2021, respectively. Amounts due to/from related parties were immaterial at September 29, 2023 and September 30, 2022.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (c)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (e)
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-Section 50
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-Subparagraph (d)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

EMPLOYEE BENEFITS	12 Months Ended
EMPLOYEE BENEFITS	Sep. 29, 2023
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 $2,190, $2,044 and $1,680 for 2023, 2022 and 2021, 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 $24,607 and $21,466 as of September 29, 2023 and September 30, 2022, 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Audit Information	12 Months Ended
Audit Information	Sep. 29, 2023
Audit Information [Abstract]
Auditor Firm ID	49
Auditor Name	RSM US LLP
Auditor Location	Milwaukee, Wisconsin

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Income Tax Disclosure [Abstract]
Accrued interest on income taxes	$ 1,913	$ 1,866
Unrecognized tax benefits	6,096	6,201	$ 6,757
Unrecognized tax benefits that would impact effective tax rate	5,107
Interest included in income tax expense	47	$ (15)	$ (63)
Additional income tax provision	$ 15,400

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Foreign Operations and Related Derivative Financial Instruments) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Foreign Currencies [Line Items]
Currency losses from transactions	$ 114	$ 1,741	$ 215
Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Total percent of revenues in foreign currency (percent)	14.00%
Euro \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency (percent)	6.00%
Canadian Dollars \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency (percent)	6.00%
Various Other Foreign Currencies \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency (percent)	2.00%

FAIR VALUE MEASUREMENTS (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 24,562	$ 21,436
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	24,562	21,436
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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of Non-Vested Stock Activity) (Details) - Non-Vested Stock - $ / shares	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Shares
Beginning balance (in shares)	58,136	37,591
Non-vested stock grants (in shares)	28,528	33,911
Non-vested stock forfeited (in shares)	(10,632)	(2,040)
Restricted stock vested (in shares)	(14,790)	(11,326)
Ending balance (in shares)	61,242	58,136
Weighted Average Grant Price
Beginning balance (USD per share)	$ 73.37	$ 80.86
Non-vested stock grants (USD per share)	59.25	72.40
Non-vested stock forfeited (USD per share)	71.41	73.53
Restricted stock vested (USD per share)	76.07	95.34
Ending balance (USD per share)	$ 66.48	$ 73.37

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Reclassifications Out of Accumulated OCI) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 30, 2022	Jul. 01, 2022	Apr. 01, 2022	Dec. 31, 2021	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss									$ 419,757	$ 472,023	$ 417,526
Income tax expense	$ (6,105)	$ 5,021	$ 5,087	$ 2,287	$ 2,192	$ 5,162	$ 3,310	$ 3,733	6,290	14,397	29,541
Net income	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ 9,653	$ 14,082	$ 9,900	$ 10,856	19,534	44,491	83,381
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	45	576
Income tax expense									(11)	(11)	(144)
Net income									$ 34	$ 34	$ 432

- 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

FAIR VALUE MEASUREMENTS

12 Months Ended

Sep. 29, 2023

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

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

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

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

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

The following table summarizes the Company’s financial assets measured at fair value as of September 29, 2023:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	24,562	$	—	$	—	$	24,562

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

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 29, 2023, September 30, 2022 and October 1, 2021 was:


	Location of income recognized in Statement of Operations	2023		2022		2021
Rabbi trust assets	Other (income) expense, net	$	(2,862)	$	6,424	$	(4,878)

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 2023, 2022, or 2021.

- 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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 29, 2023

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

Principles of Consolidation

Use of Estimates

Fiscal Year

Cash, Cash Equivalents and Marketable Securities

As of September 29, 2023, the Company held approximately $49,838 of cash and cash equivalents in bank accounts in foreign jurisdictions.

The following table summarizes the Company's marketable securities measured at fair value as of September 29, 2023:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	29,749	$	29,686	$	—	$	63
Fixed rate Canadian Government Bonds	$	11,121	$	11,021	$	—	$	100
Total	$	40,870	$	40,707	$	—	$	163

There were no maturities or sales of available-for-sale securities during the years ended September 29, 2023, September 30, 2022 and October 1, 2021. No unrealized gains or losses were reclassified out of accumulated other comprehensive income during the same periods.

The contractual maturities of the marketable securities held at September 29, 2023 are as follows: $26,764 within one year, classified as Short-Term Investments on the Consolidated Balance Sheets, and $13,943 greater than one year, but less than five years, classified as Investments under non-current assets on the Consolidated Balance Sheets.

Accounts Receivable

Inventories

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


	September 29 2023		September 30 2022
Raw materials	$	114,467	$	166,443
Work in process	—		230
Finished goods	147,007		81,976
	$	261,474	$	248,649

Property, Plant and Equipment


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

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


	2023		2022
Property improvements	$	380	$	586
Buildings and improvements	35,877		33,930
Furniture and fixtures, equipment and computer software	235,522		226,452
	271,779		260,968
Less accumulated depreciation	177,426		171,843
	$	94,353	$	89,125

Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2023 and 2022 were as follows:


		Fishing		Camping		Watercraft		Diving		Total
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
	Currency translation	12		—		—		—		12
Balance at September 29, 2023
	Goodwill	17,401		7,038		6,242		33,078		63,759
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		$	11,172	$	—	$	—	$	—	$	11,172

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. Amortization of patents and other intangible assets with definite lives was $290, $261 and $421 for 2023, 2022 and 2021, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $324 for each of the next 3 fiscal years, $307 for fiscal 2027 and $102 for fiscal 2028.

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


	2023						2022
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,045	$	(4,041)	$	4	$	3,959	$	(3,956)	$	3
Other amortizable intangibles	12,769		(11,326)		1,443		12,137		(10,793)		1,344
Non-amortized trademarks	7,025		—		7,025		7,025		—		7,025
	$	23,839	$	(15,367)	$	8,472	$	23,121	$	(14,749)	$	8,372

Impairment of Long-Lived Assets

Warranties


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
Expense accruals for warranties issued during the period	11,330
Less current period warranty claims paid	9,228
Balance at September 29, 2023	$	11,741

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 2023, 2022 and 2021 were as follows:


	2023						2022						2021
	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	$	3,581	$	—	$	3,581	$	791	$	—	$	791	$	7,606	$	—	$	7,606
Unrealized loss on available-for-sale securities	(163)		42		(121)		—		—		—		—		—		—
Unamortized loss on pension plans	(276)		139		(137)		(321)		150		(171)		(386)		166		(220)
Accumulated other comprehensive income	$	3,142	$	181	$	3,323	$	470	$	150	$	620	$	7,220	$	166	$	7,386

The reclassifications out of AOCI for the years ended September 29, 2023, September 30, 2022, and October 1, 2021 were as follows:


	2023		2022		2021		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	45	$	45	$	576	Cost of sales / Operating expense
Tax effects	(11)		(11)		(144)		Income tax expense


Total reclassifications for the period	$	34	$	34	$	432

The changes in AOCI by component, net of tax, for the year ended September 29, 2023 were as follows:


	Foreign Currency Translation Adjustment		Unrealized gain (loss) on available-for-sale securities		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2022	$	791	$	—	$	(171)	$	620
Other comprehensive income before reclassifications	2,790		(163)		—		2,627
Amounts reclassified from accumulated other comprehensive income	—		—		45		45
Tax effects	—		42		(11)		31
Balance at September 29, 2023	$	3,581	$	(121)	$	(137)	$	3,323

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

Earnings per Share (“EPS”)

Basic EPS

For the years ended September 29, 2023, September 30, 2022 and October 1, 2021, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Shares of 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 63,506, 39,956 and 38,914 shares for the years ended September 29, 2023, September 30, 2022 and October 1, 2021, respectively. Stock units that could potentially dilute earnings per share in the future and which were not included in the fully diluted computation because they would have been anti-dilutive totaled 49,531, 35,816 and 25,768 shares for the years ended September 29, 2023, September 30, 2022 and October 1, 2021, respectively.


	2023		2022		2021
Net income	$	19,534	$	44,491	$	83,381
Less: Undistributed earnings reallocated to non-vested shareholders	(122)		(174)		(320)
Dilutive earnings	$	19,412	$	44,317	$	83,061
Weighted average common shares – Basic:
Class A	8,968		8,913		8,864
Class B	1,208		1,208		1,212
Dilutive stock options and restricted stock units	19		30		44
Weighted average common shares - Dilutive	10,195		10,151		10,120
Net income per common share – Basic:
Class A	$	1.93	$	4.42	$	8.34
Class B	$	1.75	$	4.02	$	7.57
Net income per common share – Diluted:
Class A	$	1.90	$	4.37	$	8.21
Class B	$	1.90	$	4.37	$	8.21

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. The Company recognized currency losses from transactions of $114, $1,741 and $215 in 2023, 2022, and 2021, respectively, which were included in Other income, net in the accompanying Consolidated Statements of Operations.

Advertising & Promotions

Advertising and promotions expense in 2023, 2022 and 2021 totaled $35,503, $30,574 and $30,882, respectively. These charges are included in “Marketing and selling expenses.” Capitalized advertising costs, included in Other current assets, totaled $780 and $470 at September 29, 2023 and September 30, 2022, 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 $15,519, $17,923 and $16,093 for 2023, 2022 and 2021, 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 $64,390, less accumulated amortization of $37,934, at September 29, 2023 and $58,857, less accumulated amortization of $33,872, at September 30, 2022. These costs are amortized over the expected life of the software of three to seven years. Amortization expense related to capitalized software in 2023, 2022 and 2021 was $4,062, $3,444 and $3,637, respectively, and is included in depreciation expense on plant, property and equipment.

Fair Values

Valuation Techniques

Rabbi Trust Assets

Marketable Securities

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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding (shares)	2,289	1,778
Award performance period	3 years
Discount from fair market value (not less than)	85.00%
Employee stock purchase plan, expense	$ 102	$ 355	$ 86
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]
Additional tax (expense) benefit	$ (95)	98	581
Non-Vested Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional tax (expense) benefit	$ 390	295	287
Award vesting period (years)	5 years
Fair value of vested restricted stock	$ 909	1,002	1,950
Stock compensation expense	1,612	1,252	1,179
Unrecognized compensation cost	1,900
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional tax (expense) benefit	462	242	290
Fair value of vested restricted stock	2,247	3,240	3,353
Stock compensation expense	732	$ 2,522	$ 2,895
Unrecognized compensation cost	$ 131
Shares tendered back to company (shares)	5,324	3,331
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)	468,066
Employee stock purchase plan, shares issued (shares)	5,401	5,112	0

SEGMENTS OF BUSINESS

12 Months Ended

Sep. 29, 2023

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 29, 2023, September 30, 2022, and October 1, 2021, combined sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $101,392, $97,174, and $114,008 respectively, of the Company's consolidated revenues.

The Company sold the Military and Commercial Tent product lines of its Camping business segment to a third party in an asset sale for a purchase price of $14,990 during the second quarter of fiscal 2023. The net book value of the assets and liabilities sold was approximately $8,350, resulting in a gain on sale of approximately $6,640, which is recorded in Other (income) expense, net in the Company’s accompanying Condensed Consolidated Statements of Operations. The purchase price and the net proceeds received by the Company related to this sale were subject to customary purchase price adjustment provisions and Company indemnity obligations set forth in the definitive purchase agreement. Accordingly, during the third and fourth fiscal quarter of 2023, a working capital true-up was recorded, which reduced the purchase price and the final net gain to approximately $6,560. The sale did not include the Eureka! brand name or the Eureka! consumer/recreational Camping business line.

During fiscal 2023, the Company also developed plans to fully exit the Eureka! brand of the Camping segment, which includes liquidating all remaining consumer inventory of Eureka! branded products and winding down operations. This will allow the Company to focus solely on the Jetboil product line, which we believe has a strong position in the cooking market. The Company incurred expenses of approximately $4,800 in fiscal 2023 related to the wind down of the Eureka! branded business, which included accruing exit costs and increasing inventory reserves, as well as incurring a contribution expense for a $2,000 donation of Eureka! inventory to a nonprofit organization. These costs are recorded in Costs of Sales and Operating Expenses in the Consolidated Statements of Operations. Other costs will be expensed as incurred and are not expected to be material.

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:


	2023		2022		2021
Net sales:
Fishing:
Unaffiliated customers	$	491,890	$	525,563	$	552,073
Interunit transfers	1,037		1,019		927
Camping:
Unaffiliated customers	45,258		70,308		62,879
Interunit transfers	64		47		42
Watercraft Recreation:
Unaffiliated customers	40,590		67,884		66,396
Interunit transfers	178		56		207
Diving
Unaffiliated customers	85,031		78,862		69,433
Interunit transfers	38		12		14
Other / Corporate	1,075		738		870
Eliminations	(1,317)		(1,134)		(1,190)
Total	$	663,844	$	743,355	$	751,651
Operating profit (loss):
Fishing	$	41,325	$	65,433	$	122,490
Camping	457		13,415		14,025
Watercraft Recreation	(1,777)		6,173		9,173
Diving	6,092		4,705		1,530
Other / Corporate	(34,357)		(23,416)		(35,935)
	$	11,740	$	66,310	$	111,283
Depreciation and amortization expense:
Fishing	$	11,653	$	9,690	$	8,770
Camping	469		727		644
Watercraft Recreation	688		620		707
Diving	711		635		765
Other / Corporate	2,774		2,562		2,515
	$	16,295	$	14,234	$	13,401
Capital expenditures:
Fishing	$	17,427	$	26,114	$	18,570
Camping	372		87		399
Watercraft Recreation	2,181		1,079		681
Diving	828		834		742
Other / Corporate	1,860		3,576		1,017
	$	22,668	$	31,690	$	21,409
Goodwill, net:
Fishing	$	11,172	$	11,160
Camping	—		—
Watercraft Recreation	—		—
Diving	—		—
	$	11,172	$	11,160
Total assets (end of period):
Fishing	$	363,463	$	382,850
Camping	53,003		59,247
Watercraft Recreation	26,953		33,496
Diving	83,555		76,475
Other / Corporate	154,632		127,863
	$	681,606	$	679,931

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


	2023		2022		2021
Net sales:
United States:
Unaffiliated customers	$	569,383	$	649,867	$	659,330
Interunit transfers	33,873		34,212		30,593
Europe:
Unaffiliated customers	39,155		34,427		30,509
Interunit transfers	9,866		12,109		9,974
Canada:
Unaffiliated customers	39,465		44,635		48,867
Interunit transfers	—		—		12
Other:
Unaffiliated customers	15,841		14,425		12,945
Interunit transfers	18		17		106
Eliminations	(43,757)		(46,337)		(40,685)
	$	663,844	$	743,355	$	751,651
Total assets:
United States	$	565,402	$	581,004
Europe	44,360		40,040
Canada and other	71,844		58,887
	$	681,606	$	679,931
Long-term assets (1):
United States	$	188,073	$	177,191
Europe	6,578		6,363
Canada and other	9,948		4,650
	$	204,599	$	188,204

(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
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Warranty Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Warranty Activity
Product warranty accrual, balance at beginning of period	$ 9,639	$ 14,073	$ 10,849
Expense accruals for warranties issued during the period	11,330	4,563	13,112
Less current period warranty claims paid	9,228	8,997	9,888
Product warranty accrual, balance at end of period	$ 11,741	$ 9,639	$ 14,073

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of The Changes in AOCI by Component) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	$ 488,014
Other comprehensive income before reclassifications	2,627	$ (6,795)
Amounts reclassified from accumulated other comprehensive income	45	45
Tax effects	31	(16)
Balance, end of period	499,737	488,014
Foreign Currency Translation Adjustment
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	791	7,606
Other comprehensive income before reclassifications	2,790	(6,815)
Amounts reclassified from accumulated other comprehensive income	0	0
Tax effects	0	0
Balance, end of period	3,581	791
Unrealized loss on available-for-sale securities
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	0
Other comprehensive income before reclassifications	(163)
Amounts reclassified from accumulated other comprehensive income	0
Tax effects	42
Balance, end of period	(121)	0
Unamortized loss on defined benefit pension plans
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	(171)	(220)
Other comprehensive income before reclassifications	0	20
Amounts reclassified from accumulated other comprehensive income	45	45
Tax effects	(11)	(16)
Balance, end of period	(137)	(171)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	620	7,386
Balance, end of period	$ 3,323	$ 620

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

EMPLOYEE BENEFITS (Details) - USD ($) $ in Thousands	12 Months Ended
EMPLOYEE BENEFITS (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Retirement Benefits [Abstract]
Expense attributable to the defined contribution programs	$ 2,190	$ 2,044	$ 1,680
Deferred compensation liability	$ 24,607	$ 21,466
Non-cash pre-tax pension termination charge			$ 2,526

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 Oct. 02, 2020		10,084,799
Balance, beginning 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)
Stock-based compensation			4,160
Currency translation adjustment	283				283
Unrealized gain (loss) on available-for-sale securities, net of tax	0
Change in pension plans, net of tax					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		$ 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)
Stock-based compensation			4,129
B to A conversion			(156)			156
Currency translation adjustment	(6,815)				(6,815)
Unrealized gain (loss) on available-for-sale securities, net of tax	0
Change in pension plans, net of tax					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)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,534			19,534
Dividends declared				(12,781)
Issuance of stock under employee stock purchase plan (in shares)		5,401
Issuance of stock under employee stock purchase plan			266			460
Award of non-vested shares (in shares)		71,742
Award of non-vested shares		$ 2	(2,586)			2,123
Stock-based compensation			2,446
B to A conversion			(2)			2
Currency translation adjustment	2,790				2,790
Unrealized gain (loss) on available-for-sale securities, net of tax	0				(121)
Change in pension plans, net of tax					34
Non-vested stock forfeitures (in shares)		(10,632)
Non-vested stock forfeitures			759			(759)
Purchase of treasury stock at cost (in shares)		(7,613)
Purchase of treasury stock at cost						(444)
Balance, end of period (in shares) at Sep. 29, 2023		10,250,949
Balance, end of period at Sep. 29, 2023	$ 499,737	$ 514	$ 88,234	$ 409,574	$ 3,323	$ (1,908)

INCOME TAXES (Tables)

12 Months Ended

Sep. 29, 2023

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:


	2023		2022		2021
United States	$	16,070	$	51,229	$	99,774
Foreign	9,754		7,659		13,148
	$	25,824	$	58,888	$	112,922

Schedule of Income Tax Expense

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


	2023		2022		2021
Current:
Federal	$	7,631	$	8,798	$	22,860
State	2,267		834		6,392
Foreign	3,286		2,922		3,236
Deferred	(6,894)		1,843		(2,947)
	$	6,290	$	14,397	$	29,541

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:


	2023		2022
Deferred tax assets:
Inventories	$	4,628	$	2,366
Compensation	6,954		8,099
Lease liabilities	12,956		14,168
Tax credit carryforwards	2,116		2,356
Net operating loss carryforwards	5,488		4,805
Research and Experimental Expenditures	4,536		—
Other	7,310		6,430
Total gross deferred tax assets	43,988		38,224
Less valuation allowance	7,101		6,700
Deferred tax assets	36,887		31,524
Deferred tax liabilities:
Goodwill and other intangibles	2,476		1,848
Right of Use assets	12,571		13,864
Depreciation and amortization	4,578		5,528
Foreign statutory reserves	748		625
Net deferred tax assets	$	16,514	$	9,659

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 29, 2023 and September 30, 2022 were as follows:


	2023		2022
Non-current assets	$	18,352	$	11,411
Non-current liabilities	1,838		1,752
Net deferred tax assets	$	16,514	$	9,659

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:


	2023		2022		2021
Statutory U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
State income tax, net of federal benefit	3.4	%	3.4	%	4.4	%
Uncertain tax positions, net of settlements	(0.3)	%	(0.5)	%	0.1	%
Foreign-derived intangible income ("FDII") deduction	(2.3)	%	(0.9)	%	(1.1)	%

Foreign tax rate differences	2.2	%	1.5	%	0.6	%
Compensation	2.4	%	0.1	%	0.8	%
Changes in estimates related to prior years tax return filing	(1.3)	%	(1.6)	%	(0.5)	%
Deferred tax asset - valuation allowance	1.7	%	1.6	%	0.6	%
Tax Credits	(2.5)	%	(0.7)	%	(0.4)	%
Other	0.1	%	0.5	%	0.7	%
	24.4	%	24.4	%	26.2	%

Schedule of Operating Loss Carryforwards

The Company’s net operating loss carryforwards and their expirations as of September 29, 2023 were as follows:


	State		Foreign		Total
Year of expiration
2024-2028	$	2,118	$	8,346	$	10,464
2029-2033	2,326		6,365		8,691
2034-2038	4,447		—		4,447
2039-2043	774		—		774
Indefinite	2		6,800		6,802
Total	$	9,667	$	21,511	$	31,178

Schedule of Tax Credit Carryforwards

The Company has tax credit carryforwards as follows:


	State		Federal		Total
Year of expiration
2024-2028	$	1,365			$	1,365
2029-2033	598				598
2034-2038	119				119


Total	$	2,082	$	—	$	2,082

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:


	2023		2022
Beginning balance	$	6,201	$	6,757
Gross increases - tax positions in prior period	—		—
Gross decreases - tax positions in prior period	—		—
Gross increases - tax positions in current period	493		476
Settlements	—		—
Lapse of statute of limitations	(598)		(1,032)
Ending balance	$	6,096	$	6,201

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			2020-2023
Canada			2019-2023
France			2020-2023
Germany			2018-2023
Italy			2021-2023
Switzerland			2013-2023

LEASES (Other Information Related to Operating Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Operating leases:
Operating lease ROU assets	$ 50,746	$ 56,625
Current operating leases liabilities	7,009	7,223
Non-current operating lease liabilities	45,335	50,680
Total operating lease liabilities	$ 52,344	$ 57,903
Weighted average remaining lease term (in years)	11 years 11 months 15 days	12 years 7 months 2 days
Weighted average discount rate	3.21%	3.15%
Cash paid for amounts included in the measurement of lease liabilities	$ 8,858	$ 8,066
ROU assets obtained in exchange for lease liabilities	$ 3,686	$ 13,296

FAIR VALUE MEASUREMENTS (Narrative) (Details) - Non Recurring - USD ($)	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
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

REVENUES	12 Months Ended
REVENUES	Sep. 29, 2023
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 29, 2023, the right to returns asset was $702 and the accrued returns liability was $1,758. At September 30, 2022, the right to returns asset was $768 and the accrued returns liability was $2,173. 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

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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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

FAIR VALUE MEASUREMENTS (Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Rabbi trust assets \| Other (income) expense, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, other (income) expense, net	$ (2,862)	$ 6,424	$ (4,878)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Marketable Securities) (Details) $ in Thousands	Sep. 29, 2023 USD ($)
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 40,870
Fair Value	40,707
Gross unrealized gains	0
Gross unrealized losses	163
Fixed rate US Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	29,749
Fair Value	29,686
Gross unrealized gains	0
Gross unrealized losses	63
Fixed rate Canadian Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	11,121
Fair Value	11,021
Gross unrealized gains	0
Gross unrealized losses	$ 100

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

LEASES (Future Minimum Rental Commitments Under Non-Cancelable Operating Leases) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	$ 8,506
2025	7,846
2026	6,142
2027	4,914
2028	3,728
Thereafter	32,551
Total undiscounted lease payments	63,687
Less: Imputed interest	(11,343)
Total operating lease liabilities	52,344	$ 57,903
Related Party
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	1,270
2025	1,308
2026	1,348
2027	226
2028	0
Thereafter	0
Total undiscounted lease payments	4,152
Less: Imputed interest	(103)
Total operating lease liabilities	$ 4,049

INCOME TAXES (Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate) (Details)	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
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%	3.40%	4.40%
Uncertain tax positions, net of settlements	(0.30%)	(0.50%)	0.10%
Foreign-derived intangible income ("FDII") deduction	(2.30%)	(0.90%)	(1.10%)
Foreign tax rate differences	2.20%	1.50%	0.60%
Compensation	2.40%	0.10%	0.80%
Changes in estimates related to prior years tax return filing	(0.013)	(0.016)	(0.005)
Deferred tax asset - valuation allowance	1.70%	1.60%	0.60%
Tax Credits	(2.50%)	(0.70%)	(0.40%)
Other	0.10%	0.50%	0.70%
Effective income tax rate, continuing operations, Total	24.40%	24.40%	26.20%

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Tables)

12 Months Ended

Sep. 29, 2023

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)	2023		2022		2023		2022		2023		2022		2023		2022
Net sales	$	178,337	$	153,524	$	202,115	$	189,623	$	187,047	$	203,819	$	96,345	$	196,389
Gross profit	62,779		60,631		75,335		68,585		77,587		73,509		28,386		68,607
Operating profit (loss)	5,472		13,760		11,390		15,429		17,443		23,799		(22,565)		13,322
Income (loss) before income taxes	8,166		14,589		19,948		13,210		19,822		19,244		(22,112)		11,845
Income tax expense (benefit)	2,287		3,733		5,087		3,310		5,021		5,162		(6,105)		2,192
Net income (loss)	$	5,879	$	10,856	$	14,861	$	9,900	$	14,801	$	14,082	$	(16,007)	$	9,653
Net income (loss) per common share - Basic:
Class A	$	0.58	$	1.08	$	1.47	$	0.99	$	1.46	$	1.40	$	(1.56)	$	0.96
Class B	$	0.53	$	0.98	$	1.33	$	0.90	$	1.33	$	1.27	$	(1.56)	$	0.87
Net income (loss) per common share - Diluted:
Class A	$	0.57	$	1.07	$	1.45	$	0.97	$	1.44	$	1.38	$	(1.56)	$	0.95
Class B	$	0.57	$	1.07	$	1.45	$	0.97	$	1.44	$	1.38	$	(1.56)	$	0.95

INCOME TAXES (Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 6,201	$ 6,757
Gross increases - tax positions in prior period	0	0
Gross decreases - tax positions in prior period	0	0
Gross increases - tax positions in current period	493	476
Settlements	0	0
Lapse of statute of limitations	(598)	(1,032)
Balance at end of year	$ 6,096	$ 6,201

COMMON STOCK (Narrative) (Details)	12 Months Ended
COMMON STOCK (Narrative) (Details)	Sep. 29, 2023 vote shares	Sep. 30, 2022 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	38	3,766
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]
Vote per share owned	10

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Research and Development) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Finite-Lived Intangible Assets [Line Items]
Gross amount capitalized related to software development	$ 64,390	$ 58,857
Accumulated amortization	$ 37,934	33,872
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	$ 4,062	$ 3,444	$ 3,637
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

SEGMENTS OF BUSINESS (Tables)

12 Months Ended

Sep. 29, 2023

Segment Reporting [Abstract]

Schedule of Segments of Business

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


	2023		2022		2021
Net sales:
Fishing:
Unaffiliated customers	$	491,890	$	525,563	$	552,073
Interunit transfers	1,037		1,019		927
Camping:
Unaffiliated customers	45,258		70,308		62,879
Interunit transfers	64		47		42
Watercraft Recreation:
Unaffiliated customers	40,590		67,884		66,396
Interunit transfers	178		56		207
Diving
Unaffiliated customers	85,031		78,862		69,433
Interunit transfers	38		12		14
Other / Corporate	1,075		738		870
Eliminations	(1,317)		(1,134)		(1,190)
Total	$	663,844	$	743,355	$	751,651
Operating profit (loss):
Fishing	$	41,325	$	65,433	$	122,490
Camping	457		13,415		14,025
Watercraft Recreation	(1,777)		6,173		9,173
Diving	6,092		4,705		1,530
Other / Corporate	(34,357)		(23,416)		(35,935)
	$	11,740	$	66,310	$	111,283
Depreciation and amortization expense:
Fishing	$	11,653	$	9,690	$	8,770
Camping	469		727		644
Watercraft Recreation	688		620		707
Diving	711		635		765
Other / Corporate	2,774		2,562		2,515
	$	16,295	$	14,234	$	13,401
Capital expenditures:
Fishing	$	17,427	$	26,114	$	18,570
Camping	372		87		399
Watercraft Recreation	2,181		1,079		681
Diving	828		834		742
Other / Corporate	1,860		3,576		1,017
	$	22,668	$	31,690	$	21,409
Goodwill, net:
Fishing	$	11,172	$	11,160
Camping	—		—
Watercraft Recreation	—		—
Diving	—		—
	$	11,172	$	11,160
Total assets (end of period):
Fishing	$	363,463	$	382,850
Camping	53,003		59,247
Watercraft Recreation	26,953		33,496
Diving	83,555		76,475
Other / Corporate	154,632		127,863
	$	681,606	$	679,931

Schedule of Operations by Geographic Area

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


	2023		2022		2021
Net sales:
United States:
Unaffiliated customers	$	569,383	$	649,867	$	659,330
Interunit transfers	33,873		34,212		30,593
Europe:
Unaffiliated customers	39,155		34,427		30,509
Interunit transfers	9,866		12,109		9,974
Canada:
Unaffiliated customers	39,465		44,635		48,867
Interunit transfers	—		—		12
Other:
Unaffiliated customers	15,841		14,425		12,945
Interunit transfers	18		17		106
Eliminations	(43,757)		(46,337)		(40,685)
	$	663,844	$	743,355	$	751,651
Total assets:
United States	$	565,402	$	581,004
Europe	44,360		40,040
Canada and other	71,844		58,887
	$	681,606	$	679,931
Long-term assets (1):
United States	$	188,073	$	177,191
Europe	6,578		6,363
Canada and other	9,948		4,650
	$	204,599	$	188,204

(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.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 01, 2021
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	$ 3,581	$ 791	$ 7,606
Tax Effect	0	0	0
Net of Tax Effect	3,581	791	7,606
Unrealized loss on available-for-sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	(163)	0	0
Tax Effect	42	0	0
Net of Tax Effect	(121)	0	0
Unamortized loss on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	(276)	(321)	(386)
Tax Effect	139	150	166
Net of Tax Effect	(137)	(171)	(220)
Total Reclassifications for the Period
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	3,142	470	7,220
Tax Effect	181	150	166
Net of Tax Effect	$ 3,323	$ 620	$ 7,386

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

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

+ References + Details

- Definition

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

+ References

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

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