0001140361-24-005249 | 10-Q | XBRL Viewer

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Reclassifications Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss	$ 4,693	$ 1,904
Tax effects	(1,944)	(2,287)
Total reclassifications for the period	3,955	5,879
Unamortized Loss on Defined Benefit Pension Plans \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss	10	11
Tax effects	(3)	(3)
Total reclassifications for the period	$ 7	$ 8

- 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

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 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

EARNINGS PER SHARE (“EPS”)

3 Months Ended

Dec. 29, 2023

Earnings Per Share [Abstract]

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 which receive non-forfeitable dividends are classified as participating securities and are required to be included as part of the basic weighted average share calculation under the two-class method.

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

Basic EPS

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

For the three month periods ended December 29, 2023 and December 30, 2022, basic income per share for the Class A and Class B shares has been presented using the two class method and reflects the allocation of undistributed income described above.

Diluted EPS

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

For the three month periods ended December 29, 2023 and December 30, 2022, diluted net income per share reflects the effect of dilutive stock units and assumes the conversion of Class B common stock into Class A common stock.

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 63,061 and 60,390 for the three months ended December 29, 2023 and December 30, 2022, 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 were 65,228 and 53,699 for the three months ended December 29, 2023 and December 30, 2022, respectively.

Dividends per share

Dividends per share for the three month periods ended December 29, 2023 and December 30, 2022 were as follows:


	Three Months Ended
	December 29, 2023		December 30, 2022
Dividends declared per common share:
Class A	$	0.33	$	0.31
Class B	$	0.30	$	0.28

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Narrative (Details) - USD ($)	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022	Sep. 29, 2023
Investments, Debt and Equity Securities [Abstract]
Available-for-sale	$ 7,500	$ 0
Proceeds from sale of debt securities	0	0
Payments to acquire debt securities	0	0
Unrealized gain on available-for-sale securities, net of tax	0	0
Short term investments	29,094,000	0	$ 26,764,000
Investments	$ 4,668,000	$ 0	$ 13,943,000

Cover - shares	3 Months Ended
Cover - shares	Dec. 29, 2023	Jan. 26, 2024
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--09-27
Class A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		9,075,928
Class B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		1,207,760

EARNINGS PER SHARE (“EPS”) (Details) - $ / shares	3 Months Ended
EARNINGS PER SHARE (“EPS”) (Details) - $ / shares	Dec. 29, 2023	Dec. 30, 2022
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 computation of earnings per share (in shares)	63,061	60,390
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	65,228	53,699
Class A
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dividends declared per common share (in USD per share)	$ 0.33	$ 0.31
Class B
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dividends declared per common share (in USD per share)	$ 0.30	$ 0.28

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Schedule of Marketable Securities (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 33,788	$ 40,870
Fair Value	33,762	40,707
Gross unrealized gains	6	0
Gross unrealized losses	32	163
Fixed rate US Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	22,365	29,749
Fair Value	22,371	29,686
Gross unrealized gains	6	0
Gross unrealized losses	0	63
Fixed rate Canadian Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	11,423	11,121
Fair Value	11,391	11,021
Gross unrealized gains	0	0
Gross unrealized losses	$ 32	$ 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.

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+ Details

ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Receivables [Abstract]
Allowances for doubtful accounts receivable	$ 1,108	$ 907	$ 1,151

LEASES

3 Months Ended

Dec. 29, 2023

Leases [Abstract]

LEASES

The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. The Company determines if an arrangement is a lease at inception.

As of December 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 applicable 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.

The components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations for the three months ended December 29, 2023 and December 30, 2022 were as follows:


	Three months ended
	December 29, 2023		December 30, 2022
Lease Cost
Operating lease costs	$	2,465	$	2,430
Short-term lease costs	627		529
Variable lease costs	43		41
Total lease cost	$	3,135	$	3,000

Included in the amounts in the table above was rent expense to related parties of $314 and $314 for the three months ended December 29, 2023 and December 30, 2022, respectively.

As of December 29, 2023, the Company did not have any finance leases or sublease agreements. Additionally, the Company does not have any leases in which it is the lessor. While the Company extended or renewed various existing leases during the quarter, there were no significant new leases entered into during the quarter ended December 29, 2023. As of December 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:


	Three months ended
	December 29, 2023			December 30, 2022
Operating leases:

Operating lease ROU assets	$	51,852		$	55,647

Current operating lease liabilities	7,284			7,510
Non-current operating lease liabilities	46,239			49,519
Total operating lease liabilities	$	53,523		$	57,029

Weighted average remaining lease term (in years)	11.50			12.21

Weighted average discount rate	3.19		%	3.15		%

Cash paid for amounts included in the measurement of lease liabilities	$	2,268		$	2,149

ROU assets obtained in exchange for lease liabilities	$	2,061		$	1,941

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


Year	Related parties included in total		Total
Remainder of 2024	$	957	$	6,778
2025	1,308		8,518
2026	1,348		7,286
2027	226		5,789
2028	—		3,823
Thereafter	—		32,580
Total undiscounted lease payments	3,839		64,774
Less: Imputed interest	(87)		(11,251)
Total net lease liability	$	3,752	$	53,523

GOODWILL

3 Months Ended

Dec. 29, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

The changes in goodwill during the three months ended December 29, 2023 and December 30, 2022 were as follows:


	December 29, 2023		December 30, 2022
Balance at beginning of period	$	11,172	$	11,160


Amount attributable to movements in foreign currency rates	17		7
Balance at end of period	$	11,189	$	11,167

The Company evaluates the carrying value of goodwill for a reporting unit on an annual basis or more frequently when events and circumstances warrant such an evaluation. In conducting this 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 13) below.

ACCOUNTS RECEIVABLE	3 Months Ended
ACCOUNTS RECEIVABLE	Dec. 29, 2023
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE Accounts receivable are stated net of allowances for doubtful accounts of $1,108, $907 and $1,151 as of December 29, 2023, September 29, 2023 and December 30, 2022, respectively. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns about a receivable exist, a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business segment. 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.

NEW ACCOUNTING PRONOUNCEMENTS	3 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Dec. 29, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Recently issued accounting pronouncements In December 2023, the Financial Account Standards Board (FASB), issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU are effective for the Company in fiscal 2026 on a prospective basis, with early adoption permitted. The Company is currently evaluating the potential impact of this guidance on its financial statements and disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 is intended to improve the disclosures about a public entity's reportable segments and address requests from investors for additional, more detailed information about a reportable segment's expenses. The amendments in this ASU are effective in fiscal 2025, on a retrospective basis, with early adoption permitted. The Company is currently evaluating the potential impact of this guidance on its financial statements and disclosures. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU covers a variety of codification topics, and the effective date for each amendment will be the date on which the SEC‘s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Company is currently evaluating the potential impact of this guidance on its financial statements and disclosures. Recently adopted accounting pronouncements 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. The adoption of this pronouncement did not have a material impact on its financial statements and disclosures.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Derivative [Line Items]
Number of derivative instruments held	0	0
Geographic Concentration Risk \| Revenue Benchmark \| Euro
Derivative [Line Items]
Percent of revenues in foreign currency	6.00%
Geographic Concentration Risk \| Revenue Benchmark \| Canadian Dollars
Derivative [Line Items]
Percent of revenues in foreign currency	5.00%
Geographic Concentration Risk \| Revenue Benchmark \| Hong Kong, Dollars
Derivative [Line Items]
Percent of revenues in foreign currency	2.00%
Geographic Concentration Risk \| Revenue Benchmark \| Product
Derivative [Line Items]
Percent of revenues in foreign currency	13.00%

SEGMENTS OF BUSINESS (Tables)

3 Months Ended

Dec. 29, 2023

Segment Reporting [Abstract]

Schedule of Operations by Business Unit

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


	Three Months Ended
		December 29, 2023		December 30, 2022		September 29, 2023
Net sales:
Fishing:
Unaffiliated customers		$	110,361	$	137,821
Interunit transfers		131		220
Camping:
Unaffiliated customers		5,903		11,607
Interunit transfers		10		6
Watercraft Recreation:
Unaffiliated customers		4,780		9,633
Interunit transfers		33		25
Diving
Unaffiliated customers		17,474		19,042
Interunit transfers		4		17
Other / Corporate		126		234
Eliminations		(178)		(268)
Total		$	138,644	$	178,337
Operating profit (loss):
Fishing		$	11,529	$	15,572
Camping		358		753
Watercraft Recreation		(2,078)		(415)
Diving		(578)		13
Other / Corporate		(9,185)		(10,451)
		$	46	$	5,472
Total assets (end of period):
Fishing		$	407,992	$	404,600	$	363,463
Camping		45,497		55,977		53,003
Watercraft Recreation		29,577		37,053		26,953
Diving		83,334		81,518		83,555
Other / Corporate		126,283		109,948		154,632
		$	692,683	$	689,096	$	681,606

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Changes in AOCI by Component (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	$ 499,737
Balance, end of period	503,870	$ 494,221
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	3,581	791
Other comprehensive loss before reclassifications	3,059	2,937
Amounts reclassified from accumulated other comprehensive income	0	0
Tax effects	0	0
Balance, end of period	6,640	3,728
Unrealized gain (loss) on available-for sale securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(121)
Other comprehensive loss before reclassifications	138
Amounts reclassified from accumulated other comprehensive income	0
Tax effects	(36)
Balance, end of period	(19)
Unamortized Loss on Defined Benefit Pension Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(137)	(171)
Other comprehensive loss before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive income	10	11
Tax effects	(3)	(3)
Balance, end of period	(130)	(163)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	3,323	620
Other comprehensive loss before reclassifications	3,197	2,937
Amounts reclassified from accumulated other comprehensive income	10	11
Tax effects	(39)	(3)
Balance, end of period	$ 6,491	$ 3,565

- Definition

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

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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Accumulated depreciation	$ 180,947	$ 177,426	$ 176,501
Treasury stock (in shares)	30,003	25,342	31,265
Class A
Common stock, issued (in shares)	9,076,240	9,043,189	9,033,439
Common stock, shares outstanding (in shares)	9,076,240	9,043,189	9,033,439
Class B
Common stock, issued (in shares)	1,207,760	1,207,760	1,207,798
Common stock, shares outstanding (in shares)	1,207,760	1,207,760	1,207,798

LEASES (Tables)

3 Months Ended

Dec. 29, 2023

Leases [Abstract]

Schedule of Components of Lease Expense

The components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations for the three months ended December 29, 2023 and December 30, 2022 were as follows:


	Three months ended
	December 29, 2023		December 30, 2022
Lease Cost
Operating lease costs	$	2,465	$	2,430
Short-term lease costs	627		529
Variable lease costs	43		41
Total lease cost	$	3,135	$	3,000

Schedule of Right of Use Assets and Lease Liabilities

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


	Three months ended
	December 29, 2023			December 30, 2022
Operating leases:

Operating lease ROU assets	$	51,852		$	55,647

Current operating lease liabilities	7,284			7,510
Non-current operating lease liabilities	46,239			49,519
Total operating lease liabilities	$	53,523		$	57,029

Weighted average remaining lease term (in years)	11.50			12.21

Weighted average discount rate	3.19		%	3.15		%

Cash paid for amounts included in the measurement of lease liabilities	$	2,268		$	2,149

ROU assets obtained in exchange for lease liabilities	$	2,061		$	1,941

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 December 29, 2023 were as follows:


Year	Related parties included in total		Total
Remainder of 2024	$	957	$	6,778
2025	1,308		8,518
2026	1,348		7,286
2027	226		5,789
2028	—		3,823
Thereafter	—		32,580
Total undiscounted lease payments	3,839		64,774
Less: Imputed interest	(87)		(11,251)
Total net lease liability	$	3,752	$	53,523

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Dec. 29, 2023

Equity [Abstract]

Schedule of Changes in AOCI by Component

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended December 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 29, 2023	$	3,581	$	(121)	$	(137)	$	3,323
Other comprehensive loss before reclassifications	3,059		138		—		3,197
Amounts reclassified from accumulated other comprehensive income	—		—		10		10
Tax effects	—		(36)		(3)		(39)
Balance at December 29, 2023	$	6,640	$	(19)	$	(130)	$	6,491

The changes in AOCI by component, net of tax, for the three months ended December 30, 2022 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
September 30, 2022	$	791	$	(171)	$	620
Other comprehensive income before reclassifications	2,937		—		2,937
Amounts reclassified from accumulated other comprehensive income	—		11		11
Tax effects	—		(3)		(3)
Balance at December 30, 2022	$	3,728	$	(163)	$	3,565

Schedule of Reclassifications Out of AOCI

The reclassifications out of AOCI for the three months ended December 29, 2023 and December 30, 2022 were as follows:


	Three Months Ended
	December 29, 2023		December 30, 2022		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	10	$	11	Other income and expense
Tax effects	(3)		(3)		Income tax expense


Total reclassifications for the period	$	7	$	8

LEASES - Schedule of Right of Use Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022	Sep. 29, 2023
Operating leases:
Operating lease ROU assets	$ 51,852	$ 55,647	$ 50,746
Current operating lease liabilities	7,284	7,510	7,009
Non-current operating lease liabilities	46,239	49,519	$ 45,335
Total operating lease liabilities	$ 53,523	$ 57,029
Weighted average remaining lease term (in years)	11 years 6 months	12 years 2 months 15 days
Weighted average discount rate	3.19%	3.15%
Cash paid for amounts included in the measurement of lease liabilities	$ 2,268	$ 2,149
ROU assets obtained in exchange for lease liabilities	$ 2,061	$ 1,941

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
Net income	$ 3,955	$ 5,879
Adjustments to reconcile net income to net cash used for operating activities:
Depreciation	4,945	3,697
Amortization of intangible assets	82	66
Amortization of deferred financing costs	9	9
Stock based compensation	598	953
(Gain) loss on disposal of productive assets	(1,917)	71
Deferred income taxes	(349)	9
Change in operating assets and liabilities:
Accounts receivable, net	(39,474)	(28,166)
Inventories, net	(4,093)	(1,214)
Accounts payable and accrued liabilities	(770)	2,308
Other current assets	(862)	(1,055)
Other long-term liabilities	4,474	(196)
Other, net	(285)	69
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	(33,687)	(17,570)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES
Proceeds from maturity of short-term investments	7,500	0
Proceeds from sale of productive assets	2,189	0
Capital expenditures	(5,004)	(6,649)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES	4,685	(6,649)
CASH USED FOR FINANCING ACTIVITIES
Dividends paid	(3,347)	(3,126)
Purchases of treasury stock	(241)	(444)
CASH USED FOR FINANCING ACTIVITIES	(3,588)	(3,570)
Effect of foreign currency rate changes on cash	1,197	1,408
Decrease in cash and cash equivalents	(31,393)	(26,381)
CASH AND CASH EQUIVALENTS
Beginning of period	111,854	129,803
End of period	80,461	103,422
Supplemental Disclosure:
Cash paid for taxes	1,093	737
Cash paid for interest	28	28
Non-cash treasury stock activity	$ 0	$ 1,379

INDEBTEDNESS (Details) - USD ($)	3 Months Ended
INDEBTEDNESS (Details) - USD ($)	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Debt Instrument [Line Items]
Debt outstanding	$ 0	$ 0	$ 0
Financial Standby Letter of Credit
Debt Instrument [Line Items]
Letters of credit outstanding	67,000		$ 173,000
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 125,000,000
Interest rate (in percent)	6.50%		5.40%
Revolving Credit Facility \| Minimum \| LIBOR
Debt Instrument [Line Items]
Margin percentage	1.00%
Revolving Credit Facility \| Maximum \| LIBOR
Debt Instrument [Line Items]
Margin percentage	1.75%
Unsecured Revolving Credit Facilities At Foreign Subsidiaries
Debt Instrument [Line Items]
Unsecured revolving credit facilities	$ 0		$ 0
Revolvers Borrowing Capacity Standard \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	75,000,000
Accordion feature	$ 50,000,000

CONTINGENCIES	3 Months Ended
CONTINGENCIES	Dec. 29, 2023
Commitments and Contingencies Disclosure [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 regulatory matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Current assets:
Cash and cash equivalents	$ 80,461	$ 111,854	$ 103,422
Short term investments	29,094	26,764	0
Accounts receivable, net	83,043	43,159	120,553
Inventories	267,321	261,474	251,525
Other current assets	16,305	15,405	11,024
Total current assets	476,224	458,656	486,524
Investments	4,668	13,943	0
Property, plant and equipment, net of accumulated depreciation of $180,947, $177,426 and $176,501, respectively	94,369	94,353	91,803
Right of use assets	51,852	50,746	55,647
Deferred income taxes	18,754	18,352	11,455
Goodwill	11,189	11,172	11,167
Other intangible assets, net	8,448	8,472	8,306
Other assets	27,179	25,912	24,194
Total assets	692,683	681,606	689,096
Current liabilities:
Accounts payable	43,403	42,744	57,058
Current lease liability	7,284	7,009	7,510
Accrued liabilities:
Salaries, wages and benefits	18,348	16,741	18,022
Accrued warranty	10,986	11,741	9,698
Accrued discounts and returns	9,232	8,176	6,253
Accrued customer programs	3,934	3,774	3,943
Other	10,880	13,821	14,954
Total current liabilities	104,067	104,006	117,438
Non-current lease liability	46,239	45,335	49,519
Deferred income taxes	2,008	1,838	1,849
Retirement benefits	1,653	1,588	1,610
Deferred compensation liability	27,337	24,607	22,684
Other liabilities	7,509	4,495	1,775
Total liabilities	188,813	181,869	194,875
Common stock:
Capital in excess of par value	88,830	88,234	86,923
Retained earnings	410,182	409,574	405,574
Accumulated other comprehensive income	6,491	3,323	3,565
Treasury stock at cost, shares of Class A common stock: 30,003, 25,342 and 31,265, respectively	(2,149)	(1,908)	(2,355)
Total shareholders’ equity	503,870	499,737	494,221
Total liabilities and shareholders’ equity	692,683	681,606	689,096
Class A
Common stock:
Shares issued and outstanding	455	453	453
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

GOODWILL (Tables)

3 Months Ended

Dec. 29, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in goodwill during the three months ended December 29, 2023 and December 30, 2022 were as follows:


	December 29, 2023		December 30, 2022
Balance at beginning of period	$	11,172	$	11,160


Amount attributable to movements in foreign currency rates	17		7
Balance at end of period	$	11,189	$	11,167

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

INCOME TAXES

3 Months Ended

Dec. 29, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

For the three months ended December 29, 2023 and December 30, 2022, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:


	Three Months Ended
(thousands, except tax rate data)	December 29, 2023			December 30, 2022
Profit before income taxes	$	5,899		$	8,166
Income tax expense	1,944			2,287
Effective income tax rate	33.0		%	28.0		%

The increase in the effective tax rate for the three months ended December 29, 2023 compared to the three months ended December 30, 2022 was primarily related to a change in the geographic mix of profits or losses from a tax

perspective for the current year period, as compared to the prior year period. The Company's effective tax rate is impacted by valuation allowances in certain tax jurisdictions and, as a result, changes in the geographic source of Company profits or losses between periods can have varying impacts on the Company's effective tax rate during a particular period.

The impact of the Company’s operations in jurisdictions where a valuation allowance is assessed is removed from the overall effective tax rate methodology and recorded directly based on year to date results for the year for which no tax expense or benefit can be recognized. The significant tax jurisdictions that have a valuation allowance for the periods ended December 29, 2023 and December 30, 2022 were:


December 29, 2023			December 30, 2022
Indonesia			Indonesia
Switzerland			Switzerland

The Company regularly assesses the adequacy of its provisions for income tax contingencies in accordance with the applicable authoritative guidance on accounting for income taxes. As a result, the Company may adjust the reserves for unrecognized tax benefits due to the impact of changes in its assumptions or as a result of new facts and developments, such as changes to interpretations of relevant tax law, assessments from taxing authorities, settlements with taxing authorities and lapses of statutes of limitation. The Company’s 2024 fiscal year tax expense is anticipated to be unchanged related to uncertain income tax positions.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized benefits as a component of income tax expense.

- 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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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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
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

WARRANTIES

3 Months Ended

Dec. 29, 2023

Product Warranties Disclosures [Abstract]

WARRANTIES

The Company provides warranties on certain of its products as they are sold. The following table summarizes the Company’s warranty activity for the three months ended December 29, 2023 and December 30, 2022.


	December 29, 2023		December 30, 2022
Balance at beginning of period	$	11,741	$	9,639
Expense accruals for warranties issued during the period	1,243		1,852
Less current period warranty claims paid	1,998		1,793
Balance at end of period	$	10,986	$	9,698

EARNINGS PER SHARE (“EPS”) (Tables)

3 Months Ended

Dec. 29, 2023

Earnings Per Share [Abstract]

Schedule of Dividends Declared

Dividends per share for the three month periods ended December 29, 2023 and December 30, 2022 were as follows:


	Three Months Ended
	December 29, 2023		December 30, 2022
Dividends declared per common share:
Class A	$	0.33	$	0.31
Class B	$	0.30	$	0.28

SEGMENTS OF BUSINESS

3 Months Ended

Dec. 29, 2023

Segment Reporting [Abstract]

SEGMENTS OF BUSINESS

The Company conducts its worldwide operations through separate business segments, each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe,

Canada and the Pacific Basin. During the three month period ended December 29, 2023, combined net sales to two customers of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $54,147 of the Company's consolidated revenues. During the three month period ended December 30, 2022, combined net sales to two customers of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $50,062 of the Company's consolidated revenues.

During the second quarter of fiscal 2023, the Company sold the Military and Commercial Tent product lines of its Camping segment to a third party in an asset sale. The sale did not include the Eureka! brand name or the Eureka! consumer/recreational Camping business line. Subsequently, during the fourth quarter of fiscal 2023, the Company developed and approved 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. The Company incurred expenses of approximately $4,800 in the fourth quarter of fiscal 2023 related to the wind down of the Eureka! branded business. Other costs incurred during fiscal 2024 will be expensed as incurred and are not expected to be material.

During the first quarter of fiscal 2024, the Fishing segment of the Company sold a building, which resulted in a gain of approximately $1,900, which was recorded in Other income, net in the accompanying Condensed Consolidated Statements of Operations.

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

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


	Three Months Ended
		December 29, 2023		December 30, 2022		September 29, 2023
Net sales:
Fishing:
Unaffiliated customers		$	110,361	$	137,821
Interunit transfers		131		220
Camping:
Unaffiliated customers		5,903		11,607
Interunit transfers		10		6
Watercraft Recreation:
Unaffiliated customers		4,780		9,633
Interunit transfers		33		25
Diving
Unaffiliated customers		17,474		19,042
Interunit transfers		4		17
Other / Corporate		126		234
Eliminations		(178)		(268)
Total		$	138,644	$	178,337
Operating profit (loss):
Fishing		$	11,529	$	15,572
Camping		358		753
Watercraft Recreation		(2,078)		(415)
Diving		(578)		13
Other / Corporate		(9,185)		(10,451)
		$	46	$	5,472
Total assets (end of period):
Fishing		$	407,992	$	404,600	$	363,463
Camping		45,497		55,977		53,003
Watercraft Recreation		29,577		37,053		26,953
Diving		83,334		81,518		83,555
Other / Corporate		126,283		109,948		154,632
		$	692,683	$	689,096	$	681,606

- 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
-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 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
-Paragraph 32
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

GOODWILL - (Details) - USD ($) $ in Thousands	3 Months Ended
GOODWILL - (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Dec. 30, 2022
Goodwill [Roll Forward]
Balance at beginning of period	$ 11,172	$ 11,160
Amount attributable to movements in foreign currency rates	17	7
Balance at end of period	$ 11,189	$ 11,167

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS - Narrative (Details) - USD ($) $ in Thousands		3 Months Ended
	Mar. 02, 2017	Dec. 29, 2023	Dec. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (in shares)		413,176
Award performance period (in years)		3 years
Employee stock purchase plan, purchase price (in percent)	85.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Bonus achievement target level (in percent)		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 (in percent)		120.00%
Bonus payout as a percentage of target award		150.00%
Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan shares issued (in shares)		0	0
Non-Vested Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares tendered for tax withholding (in shares)		2,330	2,289
Stock-based compensation expense, net of forfeitures		$ 428	$ 456
Unrecognized stock-based compensation expense		2,385
Fair value of vested restricted stock		$ 409	429
Non-Vested Stock \| Director \| Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		1 year
Non-Vested Stock \| Employees \| Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		4 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense, net of forfeitures		$ 139	476
Unrecognized stock-based compensation expense		2,054
Fair value of vested restricted stock		$ 1,015	$ 2,247
Shares tendered back to company (in shares)		2,331	5,055
Restricted Stock Units (RSUs) \| Vesting Period 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		1 year
Restricted Stock Units (RSUs) \| Vesting Period 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		3 years
Employee Stock \| Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense, net of forfeitures		$ 31	$ 21

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Dec. 29, 2023

Fair Value Disclosures [Abstract]

Schedule of Financial Assets Measured at Fair Value

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


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	25,818	$	—	$	—	$	25,818

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 December 30, 2022:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	22,684	$	—	$	—	$	22,684

Schedule of Effect of Changes in the Fair Value of Financial Instruments

The effect of changes in the fair value of financial instruments on the accompanying Condensed Consolidated Statements of Operations for the three month periods ended December 29, 2023 and December 30, 2022 was:


		Three Months Ended
	Location of income recognized in Statement of Operations	December 29, 2023		December 30, 2022

Rabbi trust assets	Other income, net	$	2,672	$	1,383

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 120,695	$ 114,467	$ 149,986
Work in process	0	0	229
Finished goods	146,626	147,007	101,310
Inventories	$ 267,321	$ 261,474	$ 251,525

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Dec. 29, 2023

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended December 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 29, 2023	$	3,581	$	(121)	$	(137)	$	3,323
Other comprehensive loss before reclassifications	3,059		138		—		3,197
Amounts reclassified from accumulated other comprehensive income	—		—		10		10
Tax effects	—		(36)		(3)		(39)
Balance at December 29, 2023	$	6,640	$	(19)	$	(130)	$	6,491

The changes in AOCI by component, net of tax, for the three months ended December 30, 2022 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
September 30, 2022	$	791	$	(171)	$	620
Other comprehensive income before reclassifications	2,937		—		2,937
Amounts reclassified from accumulated other comprehensive income	—		11		11
Tax effects	—		(3)		(3)
Balance at December 30, 2022	$	3,728	$	(163)	$	3,565

The reclassifications out of AOCI for the three months ended December 29, 2023 and December 30, 2022 were as follows:


	Three Months Ended
	December 29, 2023		December 30, 2022		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	10	$	11	Other income and expense
Tax effects	(3)		(3)		Income tax expense


Total reclassifications for the period	$	7	$	8

LEASES - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Dec. 30, 2022
Finance Leases, After Adoption of 842:
Remainder of 2024	$ 6,778
2025	8,518
2026	7,286
2027	5,789
2028	3,823
Thereafter	32,580
Total undiscounted lease payments	64,774
Less: Imputed interest	(11,251)
Total net lease liability	53,523	$ 57,029
Affiliated Entity
Finance Leases, After Adoption of 842:
Remainder of 2024	957
2025	1,308
2026	1,348
2027	226
2028	0
Thereafter	0
Total undiscounted lease payments	3,839
Less: Imputed interest	(87)
Total net lease liability	$ 3,752

BASIS OF PRESENTATION (Policies)	3 Months Ended
BASIS OF PRESENTATION (Policies)	Dec. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of December 29, 2023 and December 30, 2022, and their results of operations for the three month periods then ended and cash flows for the three month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 29, 2023 which was filed with the Securities and Exchange Commission on December 8, 2023. Certain reclassifications have been made to prior year financial statements to conform to the current year financial statement presentation. These reclassifications had no effect on net earnings. Due to seasonal variations and other factors, some of which are described herein, the results of operations for the three months ended December 29, 2023 are not necessarily indicative of the results to be expected for the Company’s full 2024 fiscal year. The current economic and business environment, including the level of demand in the consumer markets for outdoor recreation products, seasonality effects, and end consumer purchasing actions, all stemming therefrom, is beyond our control and remains highly uncertain and cannot be predicted at this time. All monetary amounts, other than share and per share amounts, are stated in thousands.
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTS Recently issued accounting pronouncements In December 2023, the Financial Account Standards Board (FASB), issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU are effective for the Company in fiscal 2026 on a prospective basis, with early adoption permitted. The Company is currently evaluating the potential impact of this guidance on its financial statements and disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 is intended to improve the disclosures about a public entity's reportable segments and address requests from investors for additional, more detailed information about a reportable segment's expenses. The amendments in this ASU are effective in fiscal 2025, on a retrospective basis, with early adoption permitted. The Company is currently evaluating the potential impact of this guidance on its financial statements and disclosures. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU covers a variety of codification topics, and the effective date for each amendment will be the date on which the SEC‘s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Company is currently evaluating the potential impact of this guidance on its financial statements and disclosures. Recently adopted accounting pronouncements 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. The adoption of this pronouncement did not have a material impact on its financial statements and disclosures.
Revenues	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 December 29, 2023, the right to returns asset was $1,108 and the accrued returns liability was $2,723. At December 30, 2022, the right to returns asset was $834 and the accrued returns liability was $2,317. 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. Nonetheless, the revenue recognition policies are similar among all the various products sold by the Company.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-17

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 19
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-19

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-18

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 18
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-18

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-20

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-20

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-20

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-20

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (e)
-SubTopic 10
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483426/235-10-50-4

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

SEGMENTS OF BUSINESS - Schedule of Operations by Business Unit (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022	Sep. 29, 2023
Segment Reporting Information [Line Items]
Net sales	$ 138,644	$ 178,337
Operating profit (loss)	46	5,472
Total assets (end of period)	692,683	689,096	$ 681,606
Unaffiliated customers \| Fishing
Segment Reporting Information [Line Items]
Net sales	110,361	137,821
Operating profit (loss)	11,529	15,572
Total assets (end of period)	407,992	404,600	363,463
Unaffiliated customers \| Camping
Segment Reporting Information [Line Items]
Net sales	5,903	11,607
Operating profit (loss)	358	753
Total assets (end of period)	45,497	55,977	53,003
Unaffiliated customers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales	4,780	9,633
Operating profit (loss)	(2,078)	(415)
Total assets (end of period)	29,577	37,053	26,953
Unaffiliated customers \| Diving
Segment Reporting Information [Line Items]
Net sales	17,474	19,042
Operating profit (loss)	(578)	13
Total assets (end of period)	83,334	81,518	83,555
Interunit transfers
Segment Reporting Information [Line Items]
Net sales	(178)	(268)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales	131	220
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales	10	6
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales	33	25
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales	4	17
Other / Corporate
Segment Reporting Information [Line Items]
Net sales	126	234
Operating profit (loss)	(9,185)	(10,451)
Total assets (end of period)	$ 126,283	$ 109,948	$ 154,632

INCOME TAXES (Tables)

3 Months Ended

Dec. 29, 2023

Income Tax Disclosure [Abstract]

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

For the three months ended December 29, 2023 and December 30, 2022, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:


	Three Months Ended
(thousands, except tax rate data)	December 29, 2023			December 30, 2022
Profit before income taxes	$	5,899		$	8,166
Income tax expense	1,944			2,287
Effective income tax rate	33.0		%	28.0		%

Schedule of Tax Jurisdictions of Entities with Valuation Allowances

The significant tax jurisdictions that have a valuation allowance for the periods ended December 29, 2023 and December 30, 2022 were:


December 29, 2023			December 30, 2022
Indonesia			Indonesia
Switzerland			Switzerland

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 29, 2023	Dec. 30, 2022
Pay vs Performance Disclosure
Total reclassifications for the period	$ 3,955	$ 5,879

- Definition

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

+ References

+ Details

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES

3 Months Ended

Dec. 29, 2023

Investments, Debt and Equity Securities [Abstract]

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.

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 stockholders' equity.

At December 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.

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


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	22,365	$	22,371	$	6	$	—
Fixed rate Canadian Government Bonds	$	11,423	$	11,391	$	—	$	32
Total	$	33,788	$	33,762	$	6	$	32

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

Proceeds from the maturities of available for sale securities were $7,500 and $0 for the three month periods ended December 29, 2023 and December 30, 2022, respectively. There were no sales or purchases of available-for-sale securities for the three month periods ended December 29, 2023 and December 30, 2022, respectively. 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 December 29, 2023 are as follows: $29,094 within one year, classified as Short-Term Investments on the Condensed Consolidated Balance Sheets, and $4,668 greater than one year, but less than five years, classified as Investments on the Condensed Consolidated Balance Sheets.

REVENUES	3 Months Ended
REVENUES	Dec. 29, 2023
Revenue from Contract with Customer [Abstract]
REVENUES	REVENUES 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 December 29, 2023, the right to returns asset was $1,108 and the accrued returns liability was $2,723. At December 30, 2022, the right to returns asset was $834 and the accrued returns liability was $2,317. 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. Nonetheless, the revenue recognition policies are similar among all the various products sold by the Company. See Note 17 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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

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

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance, beginning of period (in shares) at Sep. 30, 2022		10,192,051
Balance, beginning of period at Sep. 30, 2022		$ 512	$ 87,351	$ 402,821	$ 620	$ (3,290)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 5,879			5,879
Dividends declared				(3,126)
Award of non-vested shares (in shares)		56,799
Award of non-vested shares		$ 2	(1,381)			1,379
Stock-based compensation			953
Currency translation adjustment	2,937				2,937
Unrealized gain (loss) on available-for-sale securities, net of tax	0
Change in pension plans, net of tax					8
Purchase of treasury stock at cost (in shares)		(7,613)
Purchase of treasury stock at cost						(444)
Balance, end of period (in shares) at Dec. 30, 2022		10,241,237
Balance, end of period at Dec. 30, 2022	494,221	$ 514	86,923	405,574	3,565	(2,355)
Balance, beginning of period (in shares) at Sep. 29, 2023		10,250,949
Balance, beginning of period at Sep. 29, 2023	499,737	$ 514	88,234	409,574	3,323	(1,908)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,955			3,955
Dividends declared				(3,347)
Award of non-vested shares (in shares)		37,712
Award of non-vested shares		$ 2	(2)
Stock-based compensation			598
Currency translation adjustment	3,059				3,059
Unrealized gain (loss) on available-for-sale securities, net of tax	0				102
Change in pension plans, net of tax					7
Purchase of treasury stock at cost (in shares)		(4,661)
Purchase of treasury stock at cost						(241)
Balance, end of period (in shares) at Dec. 29, 2023		10,284,000
Balance, end of period at Dec. 29, 2023	$ 503,870	$ 516	$ 88,830	$ 410,182	$ 6,491	$ (2,149)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 3,955	$ 5,879
Other comprehensive income:
Foreign currency translation	3,059	2,937
Unrealized gain on available-for-sale securities, net of tax	102	0
Change in pension plans, net of tax	7	8
Total other comprehensive income	3,168	2,945
Total comprehensive income	$ 7,123	$ 8,824

- Definition

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

+ References

+ Details

INDEBTEDNESS	3 Months Ended
INDEBTEDNESS	Dec. 29, 2023
Debt Disclosure [Abstract]
INDEBTEDNESS	INDEBTEDNESS The Company had no debt outstanding at December 29, 2023, September 29, 2023, or December 30, 2022. Revolver The Company and certain of its subsidiaries have entered into an unsecured 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 (as amended, 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 herein 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). For the first three quarters of fiscal 2023, the interest rate on the Revolver was based on LIBOR plus an applicable margin. Beginning in the fourth quarter of fiscal 2023, upon adoption of topic 848, the interest rate is based on the Secured Overnight Financing Rate ("SOFR") plus an applicable margin. 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 at both December 29, 2023 and December 30, 2022 were approximately 6.5% and 5.4%, respectively. 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 had no unsecured revolving credit facilities at its foreign subsidiaries as of December 29, 2023 or December 30, 2022. The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance, which totaled approximately $67 and $173 as of December 29, 2023 and December 30, 2022, respectively.

- 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
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

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

+ Details

INVENTORIES

3 Months Ended

Dec. 29, 2023

Inventory Disclosure [Abstract]

INVENTORIES

The Company values inventory at the lower of cost (determined using the first-in first-out method) or net realizable value. Inventories at the end of the respective periods consisted of the following:


	December 29, 2023		September 29, 2023		December 30, 2022
Raw materials	$	120,695	$	114,467	$	149,986
Work in process	—		—		229
Finished goods	146,626		147,007		101,310
	$	267,321	$	261,474	$	251,525

The Company’s inventory levels have been significantly impacted over recent periods in connection with swings in demand for the Company’s products coming out of the recent COVID-19 pandemic. See below under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” for additional discussion on the impact of recent fluctuations in the Company’s net sales, including changes in demand for the Company’s products, on the Company’s inventory balances.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Net sales	$ 138,644	$ 178,337
Cost of sales	85,790	115,558
Gross profit	52,854	62,779
Operating expenses:
Marketing and selling	30,342	33,498
Administrative management, finance and information systems	14,401	16,284
Research and development	8,065	7,525
Total operating expenses	52,808	57,307
Operating profit	46	5,472
Interest income	(1,198)	(827)
Interest expense	38	37
Other income, net	(4,693)	(1,904)
Profit before income taxes	5,899	8,166
Income tax expense	1,944	2,287
Net income	$ 3,955	$ 5,879
Weighted average common shares - Basic:
Participating securities (in shares)	24	21
Weighted average common shares - Dilutive (in shares)	10,220	10,168
Class A
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	8,988	8,939
Net income per common share - Basic:
Net income per common share - Basic (in USD per share)	$ 0.39	$ 0.58
Net income per common share - Diluted:
Net income per common share - Diluted (in USD per share)	$ 0.38	$ 0.57
Class B
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	1,208	1,208
Net income per common share - Basic:
Net income per common share - Basic (in USD per share)	$ 0.35	$ 0.53
Net income per common share - Diluted:
Net income per common share - Diluted (in USD per share)	$ 0.38	$ 0.57

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Dec. 30, 2022
Income Tax Disclosure [Abstract]
Profit before income taxes	$ 5,899	$ 8,166
Income tax expense	$ 1,944	$ 2,287
Effective income tax rate	33.00%	28.00%

- 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
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-SubTopic 20
-Topic 940
-Publisher FASB
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Section S99
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-Subparagraph (SX 210.5-03(10))
-Publisher FASB
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

- Definition

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

+ References + Details

FAIR VALUE MEASUREMENTS - Schedule of Financial Assets Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 25,818	$ 24,562	$ 22,684
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	25,818	24,562	22,684
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	0	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 0	$ 0	$ 0

LEASES - Narrative (Details) $ in Thousands	3 Months Ended
LEASES - Narrative (Details) $ in Thousands	Dec. 29, 2023 USD ($) contract	Dec. 30, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Number of contracts \| contract	200
Affiliated Entity
Lessee, Lease, Description [Line Items]
Operating lease, cost \| $	$ 314	$ 314
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	16 years

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

3 Months Ended

Dec. 29, 2023

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

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

Under the Company’s 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 413,176 shares of the Company’s Class A common stock available for future grant to non-employee directors and key executives at December 29, 2023. Share awards previously made under the Company's 2012 Non-Employee Director Stock Ownership Plan and its 2010 Long-Term Stock Incentive Plan, which no longer allow for additional share grants, also remain outstanding.

Non-vested Stock

All shares of non-vested restricted stock awarded by the Company have been granted in the form of shares of Class A common stock at their fair market value on the date of grant and vest within one year from the date of grant for stock granted to directors and four years from the date of grant for stock granted to officers and employees. The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s Class A shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s Class A shares traded.

A summary of non-vested stock activity for the three months ended December 29, 2023 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
Non-vested stock at September 29, 2023	61,242	$	66.48
Non-vested stock grants	16,836	54.21
Restricted stock vested	(7,478)	63.88

Non-vested stock at December 29, 2023	70,600	63.83

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 2,330 and 2,289 during the three month periods ended December 29, 2023 and December 30, 2022, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $428 and $456 for the three month periods ended December 29, 2023 and December 30, 2022, respectively. Unrecognized compensation cost related to non-vested stock as of December 29, 2023 was $2,385, which amount will be amortized to expense through December 2027 or adjusted for changes in future estimated or actual forfeitures.

The fair value of restricted stock vested during the three month periods ended December 29, 2023 and December 30, 2022 was $409 and $429, respectively.

Restricted Stock Units

All restricted stock units (RSUs) awarded by the Company have been granted in the form of units payable in shares of Class A common stock upon vesting. The units are valued at the fair market value of a share of Class A common stock on the date of grant and vest within one year from the date of grant for RSUs granted to directors, subject to satisfaction of applicable performance criteria, and three years from the date of grant for RSUs granted to employees. The fair value at the date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock trading price on the date of grant or, if the Company’s Class A shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s Class A shares traded.

A summary of RSU activity for the three months ended December 29, 2023 follows:


	Number of RSUs	Weighted Average Grant Price
RSUs at September 29, 2023	68,244	$	76.38
RSUs granted	38,054	54.20
RSUs vested	(17,516)	88.49

RSUs at December 29, 2023	88,782	64.48

Stock compensation expense, net of forfeitures, related to RSUs was $139 and $476 for the three month periods ended December 29, 2023 and December 30, 2022, respectively. Unrecognized compensation cost related to non-vested RSUs as of December 29, 2023 was $2,054, which amount will be amortized to expense through September 2026 or adjusted for changes in future estimated or actual forfeitures.

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 for this purpose were 2,331 and 5,055 during the three month periods ended December 29, 2023 and December 30, 2022, respectively.

The fair value of restricted stock units recognized as a tax deduction during the three month periods ended December 29, 2023 and December 30, 2022 was $1,015 and $2,247, respectively.

Compensation expense related to units earned by employees (as opposed to grants to outside directors) is based upon the attainment of certain Company 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% or more of target levels are achieved. The payouts for achievement at the 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 Class A common stock after the end of the three-year performance period.

Employees’ Stock Purchase Plan

The Company’s shareholders have adopted the Johnson Outdoors Inc. 2009 Employees’ Stock Purchase Plan, which was most recently amended on March 2, 2017, and which provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or on the date of purchase, whichever is lower.

During the three month period ended December 29, 2023, the Company issued 0 shares of Class A common stock and recognized $31 of expense in connection with the Employees' Stock Purchase Plan. During the three month period ended December 30, 2022, the Company issued 0 shares of Class A common stock and recognized $21 of expense in connection with the Plan.

BASIS OF PRESENTATION	3 Months Ended
BASIS OF PRESENTATION	Dec. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of December 29, 2023 and December 30, 2022, and their results of operations for the three month periods then ended and cash flows for the three month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 29, 2023 which was filed with the Securities and Exchange Commission on December 8, 2023. Certain reclassifications have been made to prior year financial statements to conform to the current year financial statement presentation. These reclassifications had no effect on net earnings. Due to seasonal variations and other factors, some of which are described herein, the results of operations for the three months ended December 29, 2023 are not necessarily indicative of the results to be expected for the Company’s full 2024 fiscal year. The current economic and business environment, including the level of demand in the consumer markets for outdoor recreation products, seasonality effects, and end consumer purchasing actions, all stemming therefrom, is beyond our control and remains highly uncertain and cannot be predicted at this time. All monetary amounts, other than share and per share amounts, are stated in thousands.

FAIR VALUE MEASUREMENTS

3 Months Ended

Dec. 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 or liabilities.

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

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

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated their fair values at December 29, 2023, September 29, 2023 and December 30, 2022 due to the short term maturities of these instruments. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at their fair value.

Valuation Techniques

Rabbi Trust Assets

Rabbi trust assets are classified as trading securities and are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets. The rabbi trust assets are used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan. These assets are included in "Other assets" in the accompanying Company's Condensed Consolidated Balance Sheets, and the mark to market adjustments on the assets are recorded in “Other income, net” in the accompanying Condensed Consolidated Statements of Operations. The offsetting deferred compensation liability is also reported at fair value as "Deferred compensation liability" in the Company's accompanying Condensed Consolidated Balance Sheets. Changes in the liability are recorded in "Administrative management, finance and information systems" expense in the accompanying Condensed Consolidated Statements of Operations.

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


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	25,818	$	—	$	—	$	25,818

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 December 30, 2022:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	22,684	$	—	$	—	$	22,684


		Three Months Ended
	Location of income recognized in Statement of Operations	December 29, 2023		December 30, 2022

Rabbi trust assets	Other income, net	$	2,672	$	1,383

There were no assets or liabilities measured at fair value on a non-recurring basis in periods subsequent to their initial recognition for either of the three month periods ended December 29, 2023 or December 30, 2022.

- 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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS - Schedule of Non-Vested Stock Activity (Details) - Non-Vested Stock	3 Months Ended
	Dec. 29, 2023 $ / shares shares
Number of RSUs
Beginning balance (in shares) \| shares	61,242
Grants (in shares) \| shares	16,836
Vested (in shares) \| shares	(7,478)
Ending balance (in shares) \| shares	70,600
Weighted Average Grant Price
Beginning balance (in USD per share) \| $ / shares	$ 66.48
Grants (in USD per share) \| $ / shares	54.21
Vested (in USD per share) \| $ / shares	63.88
Ending balance (in USD per share) \| $ / shares	$ 63.83

LEASES - Schedule of Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Lease Cost
Operating lease costs	$ 2,465	$ 2,430
Short-term lease costs	627	529
Variable lease costs	43	41
Total lease cost	$ 3,135	$ 3,000

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Statement of Stockholders' Equity [Abstract]
Change in pension plans, tax	$ 3	$ 3

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)

3 Months Ended

Dec. 29, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Non-Vested Stock Activity

A summary of non-vested stock activity for the three months ended December 29, 2023 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
Non-vested stock at September 29, 2023	61,242	$	66.48
Non-vested stock grants	16,836	54.21
Restricted stock vested	(7,478)	63.88

Non-vested stock at December 29, 2023	70,600	63.83

Schedule of RSU Activity

A summary of RSU activity for the three months ended December 29, 2023 follows:


	Number of RSUs	Weighted Average Grant Price
RSUs at September 29, 2023	68,244	$	76.38
RSUs granted	38,054	54.20
RSUs vested	(17,516)	88.49

RSUs at December 29, 2023	88,782	64.48

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, financing component	one year or less
Accrued customer programs	$ 3,934	$ 3,774	$ 3,943
Accrued Discounts And Returns
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with customer, asset	1,108		834
Accrued customer programs	$ 2,723		$ 2,317

- 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

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+ Details

FAIR VALUE MEASUREMENTS - Narrative (Details) - Nonrecurring - USD ($)	Dec. 29, 2023	Dec. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 0	$ 0
Liabilities, fair value disclosure	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	3 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Dec. 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. Foreign Exchange Risk The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 13% of the Company’s revenues for the three month period ended December 29, 2023 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros, approximately 5% were denominated in Canadian dollars and approximately 2% were denominated in Hong Kong dollars, with the remaining revenues denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause the Company to experience unexpected financial losses or cash flow needs. The Company may mitigate a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate to be paid or received for a fixed amount of currency at a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments, including commitments for inventory purchases, denominated in foreign currencies. As of December 29, 2023 and December 30, 2022, the Company held no foreign currency forward contracts.

FAIR VALUE MEASUREMENTS - Schedule of Effect of Changes in the Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 29, 2023	Dec. 30, 2022
Rabbi trust assets
Fair Value, Option, Quantitative Disclosures [Line Items]
Other income, net	$ 2,672	$ 1,383

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES (Tables)

3 Months Ended

Dec. 29, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of Marketable Securities

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


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	22,365	$	22,371	$	6	$	—
Fixed rate Canadian Government Bonds	$	11,423	$	11,391	$	—	$	32
Total	$	33,788	$	33,762	$	6	$	32

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

SEGMENTS OF BUSINESS - Narrative (Details) - USD ($)	3 Months Ended
SEGMENTS OF BUSINESS - Narrative (Details) - USD ($)	Dec. 29, 2023	Sep. 29, 2023	Dec. 30, 2022
Segment Reporting Information [Line Items]
Net sales	$ 138,644,000		$ 178,337,000
Gain on sale of assets	1,917,000		(71,000)
Outdoor Equipment \| Operating Segments
Segment Reporting Information [Line Items]
Wind down expenses incurred		$ 4,800
Fishing \| Operating Segments
Segment Reporting Information [Line Items]
Net sales	110,361,000		137,821,000
Gain on sale of assets	1,900
Two Customers \| Revenue from Contract with Customer, Segment Benchmark \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Net sales	$ 54,147,000		$ 50,062,000

WARRANTIES (Tables)

3 Months Ended

Dec. 29, 2023

Product Warranties Disclosures [Abstract]

Schedule of Warranty Activity

The following table summarizes the Company’s warranty activity for the three months ended December 29, 2023 and December 30, 2022.


	December 29, 2023		December 30, 2022
Balance at beginning of period	$	11,741	$	9,639
Expense accruals for warranties issued during the period	1,243		1,852
Less current period warranty claims paid	1,998		1,793
Balance at end of period	$	10,986	$	9,698

WARRANTIES (Details) - USD ($) $ in Thousands	3 Months Ended
WARRANTIES (Details) - USD ($) $ in Thousands	Dec. 29, 2023	Dec. 30, 2022
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance at beginning of period	$ 11,741	$ 9,639
Expense accruals for warranties issued during the period	1,243	1,852
Less current period warranty claims paid	1,998	1,793
Balance at end of period	$ 10,986	$ 9,698

INVENTORIES (Tables)

3 Months Ended

Dec. 29, 2023

Inventory Disclosure [Abstract]

Schedule of Inventories

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


	December 29, 2023		September 29, 2023		December 30, 2022
Raw materials	$	120,695	$	114,467	$	149,986
Work in process	—		—		229
Finished goods	146,626		147,007		101,310
	$	267,321	$	261,474	$	251,525

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS - Schedule of RSU Activity (Details) - Restricted Stock Units (RSUs)	3 Months Ended
	Dec. 29, 2023 $ / shares shares
Number of RSUs
Beginning balance (in shares) \| shares	68,244
RSUs granted (in shares) \| shares	38,054
RSUs vested (in shares) \| shares	(17,516)
Ending balance (in shares) \| shares	88,782
Weighted Average Grant Price
Beginning balance (in USD per share) \| $ / shares	$ 76.38
RSUs granted (in USD per share) \| $ / shares	54.20
RSUs vested (in USD per share) \| $ / shares	88.49
Ending balance (in USD per share) \| $ / shares	$ 64.48