0001140361-24-024242 | 10-Q | XBRL Viewer

EARNINGS PER SHARE (“EPS”) (Tables)

6 Months Ended

Mar. 29, 2024

Dividends per share for the three and six month periods ended March 29, 2024 and March 31, 2023 were as follows:


	Three Months Ended				Six months ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023
Dividends declared per common share:
Class A	$	0.33	$	0.31	$	0.66	$	0.62
Class B	$	0.30	$	0.28	$	0.60	$	0.56

INCOME TAXES

6 Months Ended

Mar. 29, 2024

Income Tax Disclosure [Abstract]

INCOME TAXES

For the three and six months ended March 29, 2024 and March 31, 2023, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:


	Three Months Ended						Six Months Ended
(thousands, except tax rate data)	March 29, 2024			March 31, 2023			March 29, 2024			March 31, 2023
Profit before income taxes	$	3,012		$	19,948		$	8,911		$	28,114
Income tax expense	856			5,087			2,800			7,374
Effective income tax rate	28.4		%	25.5		%	31.4		%	26.2		%

The increase in the effective tax rate for the three and six months ended March 29, 2024 compared to the three and six months ended March 31, 2023 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 March 29, 2024 and March 31, 2023 were:


March 29, 2024			March 31, 2023
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.

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+ Details

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Mar. 29, 2024

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 March 29, 2024:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	27,139	$	—	$	—	$	27,139

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 March 31, 2023:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	24,101	$	—	$	—	$	24,101

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 and six month periods ended March 29, 2024 and March 31, 2023 was:


		Three Months Ended				Six months ended
	Location of income recognized in Statement of Operations	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023

Rabbi trust assets	Other income, net	$	2,100	$	1,224	$	4,772	$	2,608

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	6 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Mar. 29, 2024
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 12% of the Company’s revenues for the six month period ended March 29, 2024 were denominated in currencies other than the U.S. dollar. Approximately 5% were denominated in euros, approximately 5% were denominated in Canadian dollars and approximately 1% 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 March 29, 2024 and March 31, 2023, the Company held no foreign currency forward contracts.

BASIS OF PRESENTATION (Policies)	6 Months Ended
BASIS OF PRESENTATION (Policies)	Mar. 29, 2024
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 March 29, 2024 and March 31, 2023, and their results of operations for the three and six month periods then ended and cash flows for the six 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 and six months ended March 29, 2024 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, enhancements or changes in competitor product offerings, 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 March 2024, the United States Securities and Exchange Commission (SEC) issued Final Rulemaking Release No. 33-11275: The Enhancement and Standardization of Climate-Related Disclosures for Investors. This release is intended to improve consistency, completeness and transparency related to climate risks and events. The disclosure requirements related to this new rule will be phased in, and effective for the Company beginning in fiscal 2027 on a prospective basis. The Company is currently evaluating the potential impact of this release on its financial statements and disclosures. 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 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 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 of Topic 848 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 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 March 29, 2024, the right to returns asset was $1,266 and the accrued returns liability was $3,362. At March 31, 2023, the right to returns asset was $897 and the accrued returns liability was $2,401. 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.

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+ Details

ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
Receivables [Abstract]
Allowances for doubtful accounts receivable	$ 749	$ 907	$ 1,121

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 2,156	$ 14,861	$ 6,111	$ 20,740
Other comprehensive income (loss):
Foreign currency translation	2,379	507	680	3,444
Unrealized (loss) gain on available-for-sale securities, net of tax	(18)	0	84	0
Change in pension plans, net of tax	8	8	15	16
Total other comprehensive income	2,369	515	779	3,460
Total comprehensive income	$ 4,525	$ 15,376	$ 6,890	$ 24,200

- Definition

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

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+ Details

SEGMENTS OF BUSINESS

6 Months Ended

Mar. 29, 2024

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.

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				Six Months Ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023		September 29, 2023
Net sales:
Fishing:
Unaffiliated customers	$	138,466	$	155,009	$	248,827	$	292,830
Interunit transfers	142		332		273		552
Camping:
Unaffiliated customers	10,513		13,712		16,416		25,319
Interunit transfers	7		13		17		19
Watercraft Recreation:
Unaffiliated customers	9,719		12,824		14,499		22,457
Interunit transfers	9		66		42		91
Diving
Unaffiliated customers	16,918		20,307		34,392		39,349
Interunit transfers	6		1		10		18
Other / Corporate	240		263		366		497
Eliminations	(164)		(412)		(342)		(680)
Total	$	175,856	$	202,115	$	314,500	$	380,452
Operating profit (loss):
Fishing	$	7,427	$	17,121	$	18,956	$	32,693
Camping	1,709		2,071		2,067		2,824
Watercraft Recreation	(486)		569		(2,564)		154
Diving	(298)		1,444		(876)		1,457
Other / Corporate	(8,605)		(9,815)		(17,790)		(20,266)
	$	(253)	$	11,390	$	(207)	$	16,862
Total assets (end of period):
Fishing					$	432,108	$	407,540	$	363,463
Camping					42,970		53,475		53,003
Watercraft Recreation					32,614		40,018		26,953
Diving					82,088		81,120		83,555
Other / Corporate					101,898		118,729		154,632
					$	691,678	$	700,882	$	681,606

Other Segment Information

During the three and six month period ended March 29, 2024, two customers of the Company's Fishing, Camping and Watercraft Recreation segments each accounted for more than 10% of the Company's consolidated revenues, which amounted to combined net sales of approximately $54,746 and $108,893, respectively. During the three and six month periods ended March 31, 2023, combined net sales to three customers of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $76,679 and $140,089, respectively, 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.

- 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.

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-Topic 280
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+ Details

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

6 Months Ended

Mar. 29, 2024

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 402,706 shares of the Company’s Class A common stock available for future grant to non-employee directors and key executives at March 29, 2024. 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 six months ended March 29, 2024 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	36,108	49.65
Restricted stock vested	(18,594)	63.35
Forfeitures	(5,350)	63.89
Non-vested stock at March 29, 2024	73,406	59.18

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 six month periods ended March 29, 2024 and March 31, 2023, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $322 and $489 for the three month periods ended March 29, 2024 and March 31, 2023, respectively, and $750 and $945 for the six month periods ended March 29, 2024 and March 31, 2023, respectively. Unrecognized compensation cost related to non-vested stock as of March 29, 2024 was $2,605, 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 six month periods ended March 29, 2024 and March 31, 2023 was $919 and $1,029, 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 six months ended March 29, 2024 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
RSU's forfeited	(3,452)	65.19
RSUs at March 29, 2024	85,330	64.46

For the three and six months ended March 29, 2024, the Company recognized income of $579 and $440, respectively, related to RSUs as a result of reversing compensation expense previously recognized during the quarter, due to an

expectation that performance conditions won't be met for certain awards. Stock compensation expense, net of forfeitures, related to RSUs was $449 and $925 for the three and six month periods ended March 31, 2023, respectively. Unrecognized compensation cost related to non-vested RSUs as of March 29, 2024 was $1,830, 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 5,324 during the six month periods ended March 29, 2024 and March 31, 2023, respectively.

The fair value of restricted stock units recognized as a tax deduction during the six month periods ended March 29, 2024 and March 31, 2023 was $1,015 and $2,555, 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 March 29, 2024, the Company issued 0 shares of Class A common stock and recognized $77 of expense in connection with the Employees' Stock Purchase Plan. During the six month period ended March 29, 2024, the Company issued 0 shares of Class A common stock and recognized $108 of expense in connection with the Employees' Stock Purchase Plan. During the three month period ended March 31, 2023, the Company issued 0 shares of Class A common stock and recognized $33 of expense in connection with the Plan. During the six month period ended March 31, 2023, the Company issued 0 shares of Class A common stock and recognized $54 of expense in connection with the Plan.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Changes in AOCI by Component (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period		$ 499,737
Other comprehensive income (loss) before reclassifications	$ (2,403)	3,197	$ 507	$ 2,937
Amounts reclassified from accumulated other comprehensive income	10	10	11	11
Tax effects	4	(39)	(3)	(3)
Balance, end of period	500,089		507,407
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	6,491	3,323	3,565	620
Balance, end of period	4,102	6,491	4,080	3,565
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	6,640	3,581	3,728	791
Other comprehensive income (loss) before reclassifications	(2,379)	3,059	507	2,937
Amounts reclassified from accumulated other comprehensive income	0	0	0	0
Tax effects	0	0	0	0
Balance, end of period	4,261	6,640	4,235	3,728
Unrealized gain (loss) on available-for sale securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(19)	(121)
Other comprehensive income (loss) before reclassifications	(24)	138
Amounts reclassified from accumulated other comprehensive income	0	0
Tax effects	6	(36)
Balance, end of period	(37)	(19)
Unamortized Loss on Defined Benefit Pension Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(130)	(137)	(163)	(171)
Other comprehensive income (loss) before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive income	10	10	11	11
Tax effects	(2)	(3)	(3)	(3)
Balance, end of period	$ (122)	$ (130)	$ (155)	$ (163)

- Definition

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

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+ Details

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES

6 Months Ended

Mar. 29, 2024

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 accumulated other comprehensive income in the Condensed Consolidated Statements of Shareholders' Equity.

At March 29, 2024, 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 March 29, 2024:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	14,938	$	14,921	$	—	$	17
Fixed rate Canadian Government Bonds	$	11,184	$	11,150	$	—	$	34
Total	$	26,122	$	26,071	$	—	$	51

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 $15,000 and $0 for the six month periods ended March 29, 2024 and March 31, 2023, respectively. There were no sales or purchases of available-for-sale securities for the six month periods ended March 29, 2024 and March 31, 2023, respectively. No unrealized gains or losses were reclassified out of accumulated other comprehensive income during the same periods.

The future contractual maturities of the marketable securities held at March 29, 2024 are as follows: $23,914 within one year, classified as Short-Term Investments on the Condensed Consolidated Balance Sheets, and $2,157 greater than one year, but less than five years, classified as Investments on the Condensed Consolidated Balance Sheets.

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)

6 Months Ended

Mar. 29, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Non-Vested Stock Activity

A summary of non-vested stock activity for the six months ended March 29, 2024 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	36,108	49.65
Restricted stock vested	(18,594)	63.35
Forfeitures	(5,350)	63.89
Non-vested stock at March 29, 2024	73,406	59.18

Schedule of RSU Activity

A summary of RSU activity for the six months ended March 29, 2024 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
RSU's forfeited	(3,452)	65.19
RSUs at March 29, 2024	85,330	64.46

FAIR VALUE MEASUREMENTS - Schedule of Financial Assets Measured at Fair Value (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 27,139	$ 24,562	$ 24,101
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	27,139	24,562	24,101
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

ACCOUNTS RECEIVABLE	6 Months Ended
ACCOUNTS RECEIVABLE	Mar. 29, 2024
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE Accounts receivable are stated net of allowances for doubtful accounts of $749, $907 and $1,121 as of March 29, 2024, September 29, 2023 and March 31, 2023, 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.

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022
Statement of Stockholders' Equity [Abstract]
Change in pension plans, tax	$ 2	$ 3	$ 3	$ 3

INCOME TAXES (Tables)

6 Months Ended

Mar. 29, 2024

Income Tax Disclosure [Abstract]

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

For the three and six months ended March 29, 2024 and March 31, 2023, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:


	Three Months Ended						Six Months Ended
(thousands, except tax rate data)	March 29, 2024			March 31, 2023			March 29, 2024			March 31, 2023
Profit before income taxes	$	3,012		$	19,948		$	8,911		$	28,114
Income tax expense	856			5,087			2,800			7,374
Effective income tax rate	28.4		%	25.5		%	31.4		%	26.2		%

Schedule of Tax Jurisdictions of Entities with Valuation Allowances

The significant tax jurisdictions that have a valuation allowance for the periods ended March 29, 2024 and March 31, 2023 were:


March 29, 2024			March 31, 2023
Indonesia			Indonesia
Switzerland			Switzerland

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023	Sep. 29, 2023
Investments, Debt and Equity Securities [Abstract]
Available-for-sale				$ 0
Proceeds from sale of debt securities			$ 0	0
Payments to acquire debt securities			0	0
Unrealized (loss) gain on available-for-sale securities, net of tax	$ 0	$ 0
Short term investments	23,914,000	0	23,914,000	0	$ 26,764,000
Investments	$ 2,157,000	$ 0	$ 2,157,000	$ 0	$ 13,943,000

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Net sales	$ 175,856	$ 202,115	$ 314,500	$ 380,452
Cost of sales	114,425	126,780	200,215	242,338
Gross profit	61,431	75,335	114,285	138,114
Operating expenses:
Marketing and selling	39,589	40,583	69,931	74,081
Administrative management, finance and information systems	13,966	15,022	28,367	31,306
Research and development	8,129	8,340	16,194	15,865
Total operating expenses	61,684	63,945	114,492	121,252
Operating (loss) profit	(253)	11,390	(207)	16,862
Interest income	(857)	(735)	(2,055)	(1,562)
Interest expense	40	38	78	75
Other income, net	(2,448)	(7,861)	(7,141)	(9,765)
Profit before income taxes	3,012	19,948	8,911	28,114
Income tax expense	856	5,087	2,800	7,374
Net income	$ 2,156	$ 14,861	$ 6,111	$ 20,740
Weighted average common shares - Basic:
Participating securities (in shares)	16	20	18	17
Weighted average common shares - Dilutive (in shares)	10,234	10,198	10,225	10,179
Class A
Weighted average common shares - Basic:
Weighted average common shares - basic (in shares)	9,010	8,970	8,999	8,954
Net income per common share - Basic:
Net income per common share - basic (in USD per share)	$ 0.21	$ 1.47	$ 0.59	$ 2.05
Net income per common share - Diluted:
Net income per common share - diluted (in USD per share)	$ 0.21	$ 1.45	$ 0.59	$ 2.02
Class B
Weighted average common shares - Basic:
Weighted average common shares - basic (in shares)	1,208	1,208	1,208	1,208
Net income per common share - Basic:
Net income per common share - basic (in USD per share)	$ 0.21	$ 1.33	$ 0.59	$ 1.86
Net income per common share - Diluted:
Net income per common share - diluted (in USD per share)	$ 0.21	$ 1.45	$ 0.59	$ 2.02

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
Current assets:
Cash and cash equivalents	$ 60,356	$ 111,854	$ 107,648
Short term investments	23,914	26,764	0
Accounts receivable, net	129,345	43,159	144,600
Inventories	249,201	261,474	236,671
Other current assets	14,513	15,405	7,371
Total current assets	477,329	458,656	496,290
Investments	2,157	13,943	0
Property, plant and equipment, net of accumulated depreciation of $184,519, $177,426 and $171,961, respectively	94,604	94,353	93,740
Right of use assets	50,880	50,746	54,080
Deferred income taxes	18,682	18,352	11,478
Goodwill	11,167	11,172	11,169
Other intangible assets, net	8,377	8,472	8,505
Other assets	28,482	25,912	25,620
Total assets	691,678	681,606	700,882
Current liabilities:
Accounts payable	50,374	42,744	51,855
Current lease liability	7,682	7,009	7,148
Accrued liabilities:
Salaries, wages and benefits	14,904	16,741	18,506
Accrued warranty	10,985	11,741	11,129
Accrued discounts and returns	8,727	8,176	8,647
Accrued customer programs	3,848	3,774	4,736
Other	12,012	13,821	13,585
Total current liabilities	108,532	104,006	115,606
Non-current lease liability	44,915	45,335	48,413
Deferred income taxes	1,867	1,838	1,867
Retirement benefits	1,601	1,588	1,635
Deferred compensation liability	27,183	24,607	24,148
Other liabilities	7,491	4,495	1,806
Total liabilities	191,589	181,869	193,475
Common stock:
Capital in excess of par value	88,990	88,234	87,150
Retained earnings	408,970	409,574	417,274
Accumulated other comprehensive income	4,102	3,323	4,080
Treasury stock at cost, shares of Class A common stock: 35,353, 25,342 and 20,149, respectively	(2,490)	(1,908)	(1,611)
Total shareholders’ equity	500,089	499,737	507,407
Total liabilities and shareholders’ equity	691,678	681,606	700,882
Class A
Common stock:
Shares issued and outstanding	456	453	453
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

GOODWILL - (Details) - USD ($) $ in Thousands	6 Months Ended
GOODWILL - (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Mar. 31, 2023
Goodwill [Roll Forward]
Balance at beginning of period	$ 11,172	$ 11,160
Amount attributable to movements in foreign currency rates	(5)	9
Balance at end of period	$ 11,167	$ 11,169

- 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

INDEBTEDNESS	6 Months Ended
INDEBTEDNESS	Mar. 29, 2024
Debt Disclosure [Abstract]
INDEBTEDNESS	INDEBTEDNESS The Company had no debt outstanding at March 29, 2024, September 29, 2023, or March 31, 2023. 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 March 29, 2024 and March 31, 2023 were approximately 6.5% and 5.9%, 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 March 29, 2024 or March 31, 2023. 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 March 29, 2024 and March 31, 2023, 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
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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
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-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
-SubTopic 20
-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
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-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
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-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

WARRANTIES (Details) - USD ($) $ in Thousands	6 Months Ended
WARRANTIES (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Mar. 31, 2023
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	3,431	5,199
Less current period warranty claims paid	4,187	3,709
Balance at end of period	$ 10,985	$ 11,129

BASIS OF PRESENTATION	6 Months Ended
BASIS OF PRESENTATION	Mar. 29, 2024
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 March 29, 2024 and March 31, 2023, and their results of operations for the three and six month periods then ended and cash flows for the six 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 and six months ended March 29, 2024 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, enhancements or changes in competitor product offerings, 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.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 29, 2024
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

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Mar. 29, 2024
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.

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES (Tables)

6 Months Ended

Mar. 29, 2024

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 March 29, 2024:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	14,938	$	14,921	$	—	$	17
Fixed rate Canadian Government Bonds	$	11,184	$	11,150	$	—	$	34
Total	$	26,122	$	26,071	$	—	$	51

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 - Schedule of Operations by Business Unit (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023	Sep. 29, 2023
Segment Reporting Information [Line Items]
Net sales	$ 175,856	$ 202,115	$ 314,500	$ 380,452
Operating profit (loss)	(253)	11,390	(207)	16,862
Total assets (end of period)	691,678	700,882	691,678	700,882	$ 681,606
Unaffiliated customers \| Fishing
Segment Reporting Information [Line Items]
Net sales	138,466	155,009	248,827	292,830
Operating profit (loss)	7,427	17,121	18,956	32,693
Total assets (end of period)	432,108	407,540	432,108	407,540	363,463
Unaffiliated customers \| Camping
Segment Reporting Information [Line Items]
Net sales	10,513	13,712	16,416	25,319
Operating profit (loss)	1,709	2,071	2,067	2,824
Total assets (end of period)	42,970	53,475	42,970	53,475	53,003
Unaffiliated customers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales	9,719	12,824	14,499	22,457
Operating profit (loss)	(486)	569	(2,564)	154
Total assets (end of period)	32,614	40,018	32,614	40,018	26,953
Unaffiliated customers \| Diving
Segment Reporting Information [Line Items]
Net sales	16,918	20,307	34,392	39,349
Operating profit (loss)	(298)	1,444	(876)	1,457
Total assets (end of period)	82,088	81,120	82,088	81,120	83,555
Interunit transfers
Segment Reporting Information [Line Items]
Net sales	(164)	(412)	(342)	(680)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales	142	332	273	552
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales	7	13	17	19
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales	9	66	42	91
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales	6	1	10	18
Other / Corporate
Segment Reporting Information [Line Items]
Net sales	240	263	366	497
Operating profit (loss)	(8,605)	(9,815)	(17,790)	(20,266)
Total assets (end of period)	$ 101,898	$ 118,729	$ 101,898	$ 118,729	$ 154,632

LEASES - Schedule of Right of Use Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Sep. 29, 2023
Operating leases:
Operating lease ROU assets	$ 50,880	$ 54,080	$ 50,746
Current operating lease liabilities	7,682	7,148	7,009
Non-current operating lease liabilities	44,915	48,413	$ 45,335
Total operating lease liabilities	$ 52,597	$ 55,561
Weighted average remaining lease term (in years)	11 years 3 months 10 days	12 years 25 days
Weighted average discount rate	3.20%	3.18%
Cash paid for amounts included in the measurement of lease liabilities	$ 4,569	$ 4,360
ROU assets obtained in exchange for lease liabilities	$ 3,276	$ 2,540

SEGMENTS OF BUSINESS (Tables)

6 Months Ended

Mar. 29, 2024

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				Six Months Ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023		September 29, 2023
Net sales:
Fishing:
Unaffiliated customers	$	138,466	$	155,009	$	248,827	$	292,830
Interunit transfers	142		332		273		552
Camping:
Unaffiliated customers	10,513		13,712		16,416		25,319
Interunit transfers	7		13		17		19
Watercraft Recreation:
Unaffiliated customers	9,719		12,824		14,499		22,457
Interunit transfers	9		66		42		91
Diving
Unaffiliated customers	16,918		20,307		34,392		39,349
Interunit transfers	6		1		10		18
Other / Corporate	240		263		366		497
Eliminations	(164)		(412)		(342)		(680)
Total	$	175,856	$	202,115	$	314,500	$	380,452
Operating profit (loss):
Fishing	$	7,427	$	17,121	$	18,956	$	32,693
Camping	1,709		2,071		2,067		2,824
Watercraft Recreation	(486)		569		(2,564)		154
Diving	(298)		1,444		(876)		1,457
Other / Corporate	(8,605)		(9,815)		(17,790)		(20,266)
	$	(253)	$	11,390	$	(207)	$	16,862
Total assets (end of period):
Fishing					$	432,108	$	407,540	$	363,463
Camping					42,970		53,475		53,003
Watercraft Recreation					32,614		40,018		26,953
Diving					82,088		81,120		83,555
Other / Corporate					101,898		118,729		154,632
					$	691,678	$	700,882	$	681,606

LEASES (Tables)

6 Months Ended

Mar. 29, 2024

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 and six months ended March 29, 2024 and March 31, 2023 were as follows:


	Three months ended				Six months ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023
Lease Cost
Operating lease costs	$	2,476	$	2,509	$	4,941	$	4,939
Short-term lease costs	599		598		1,226		1,127
Variable lease costs	43		44		86		85
Total lease cost	$	3,118	$	3,151	$	6,253	$	6,151

Schedule of Right of Use Assets and Lease Liabilities

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


	Six months ended
	March 29, 2024			March 31, 2023
Operating leases:

Operating lease ROU assets	$	50,880		$	54,080

Current operating lease liabilities	7,682			7,148
Non-current operating lease liabilities	44,915			48,413
Total operating lease liabilities	$	52,597		$	55,561

Weighted average remaining lease term (in years)	11.28			12.07

Weighted average discount rate	3.2		%	3.18		%

Cash paid for amounts included in the measurement of lease liabilities	$	4,569		$	4,360

ROU assets obtained in exchange for lease liabilities	$	3,276		$	2,540

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 March 29, 2024 were as follows:


Year	Related parties included in total		Total
Remainder of 2024	$	638	$	4,942
2025	1,308		9,168
2026	1,348		7,463
2027	226		5,778
2028	—		3,823
Thereafter	—		32,577
Total undiscounted lease payments	3,520		63,751
Less: Imputed interest	(73)		(11,154)
Total net lease liability	$	3,447	$	52,597

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Mar. 29, 2024

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the six months ended March 29, 2024 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 income 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
Other comprehensive loss before reclassifications	(2,379)		(24)		—		(2,403)
Amounts reclassified from accumulated other comprehensive income	—		—		10		10
Tax effects	—		6		(2)		4
Balance at March 29, 2024	$	4,261	$	(37)	$	(122)	$	4,102

The changes in AOCI by component, net of tax, for the six months ended March 31, 2023 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2022	$	791	$	(171)	$	620
Other comprehensive income before reclassifications	2,937		—		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
Other comprehensive income before reclassifications	507		—		507
Amounts reclassified from accumulated other comprehensive income	—		11		11
Tax effects	—		(3)		(3)
Balance at March 31, 2023	$	4,235	$	(155)	$	4,080

The reclassifications out of AOCI for the three and six months ended March 29, 2024 and March 31, 2023 were as follows:


	Three Months Ended				Six Months Ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	10	$	11	$	20	$	22	Other income and expense
Tax effects	(2)		(3)		(5)		(6)		Income tax expense


Total reclassifications for the period	$	8	$	8	$	15	$	16

LEASES - Schedule of Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Lease Cost
Operating lease costs	$ 2,476	$ 2,509	$ 4,941	$ 4,939
Short-term lease costs	599	598	1,226	1,127
Variable lease costs	43	44	86	85
Total lease cost	$ 3,118	$ 3,151	$ 6,253	$ 6,151

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Mar. 29, 2024

Equity [Abstract]

Schedule of Changes in AOCI by Component

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the six months ended March 29, 2024 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 income 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
Other comprehensive loss before reclassifications	(2,379)		(24)		—		(2,403)
Amounts reclassified from accumulated other comprehensive income	—		—		10		10
Tax effects	—		6		(2)		4
Balance at March 29, 2024	$	4,261	$	(37)	$	(122)	$	4,102

The changes in AOCI by component, net of tax, for the six months ended March 31, 2023 were as follows:


	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2022	$	791	$	(171)	$	620
Other comprehensive income before reclassifications	2,937		—		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
Other comprehensive income before reclassifications	507		—		507
Amounts reclassified from accumulated other comprehensive income	—		11		11
Tax effects	—		(3)		(3)
Balance at March 31, 2023	$	4,235	$	(155)	$	4,080

Schedule of Reclassifications Out of AOCI

The reclassifications out of AOCI for the three and six months ended March 29, 2024 and March 31, 2023 were as follows:


	Three Months Ended				Six Months Ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	10	$	11	$	20	$	22	Other income and expense
Tax effects	(2)		(3)		(5)		(6)		Income tax expense


Total reclassifications for the period	$	8	$	8	$	15	$	16

INVENTORIES

6 Months Ended

Mar. 29, 2024

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:


	March 29, 2024		September 29, 2023		March 31, 2023
Raw materials	$	119,981	$	114,467	$	121,836

Finished goods	129,220		147,007		114,835
	$	249,201	$	261,474	$	236,671

The Company’s inventory levels have been significantly impacted over recent periods in connection with swings in demand for the Company’s products and supply chain availability of certain materials and components 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.

GOODWILL (Tables)

6 Months Ended

Mar. 29, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in goodwill during the six months ended March 29, 2024 and March 31, 2023 were as follows:


	March 29, 2024		March 31, 2023
Balance at beginning of period	$	11,172	$	11,160


Amount attributable to movements in foreign currency rates	(5)		9
Balance at end of period	$	11,167	$	11,169

- 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
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-Paragraph 24
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+ Details

CASH, CASH EQUIVALENTS, AND MARKETABLE SECURITIES - Schedule of Marketable Securities (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 26,122	$ 40,870
Fair Value	26,071	40,707
Gross unrealized gains	0	0
Gross unrealized losses	51	163
Fixed rate US Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	14,938	29,749
Fair Value	14,921	29,686
Gross unrealized gains	0	0
Gross unrealized losses	17	63
Fixed rate Canadian Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	11,184	11,121
Fair Value	11,150	11,021
Gross unrealized gains	0	0
Gross unrealized losses	$ 34	$ 100

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

NEW ACCOUNTING PRONOUNCEMENTS	6 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Mar. 29, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Recently issued accounting pronouncements In March 2024, the United States Securities and Exchange Commission (SEC) issued Final Rulemaking Release No. 33-11275: The Enhancement and Standardization of Climate-Related Disclosures for Investors. This release is intended to improve consistency, completeness and transparency related to climate risks and events. The disclosure requirements related to this new rule will be phased in, and effective for the Company beginning in fiscal 2027 on a prospective basis. The Company is currently evaluating the potential impact of this release on its financial statements and disclosures. 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 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 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 of Topic 848 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 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.

+ References

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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483550/848-10-65-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479343/105-10-65-6

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (e)(2)
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-Publisher FASB
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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Reference 31: http://www.xbrl.org/2003/role/disclosureRef
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Reference 32: http://www.xbrl.org/2003/role/disclosureRef
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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481925/310-20-65-2

+ Details

EARNINGS PER SHARE (“EPS”) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
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%
Undistributed earnings, basic	$ 0		$ 0
Undistributed earnings, diluted	$ 0		$ 0
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)	70,182	67,732	66,622	64,061
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)	88,782	55,238	88,782	58,605
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	$ 0.66	$ 0.62
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	$ 0.60	$ 0.56

WARRANTIES (Tables)

6 Months Ended

Mar. 29, 2024

Product Warranties Disclosures [Abstract]

Schedule of Warranty Activity

The following table summarizes the Company’s warranty activity for the six months ended March 29, 2024 and March 31, 2023.


	March 29, 2024		March 31, 2023
Balance at beginning of period	$	11,741	$	9,639
Expense accruals for warranties issued during the period	3,431		5,199
Less current period warranty claims paid	4,187		3,709
Balance at end of period	$	10,985	$	11,129

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023
CASH (USED FOR) PROVIDED BY OPERATING ACTIVITIES
Net income	$ 6,111	$ 20,740
Adjustments to reconcile net income to net cash used for operating activities:
Depreciation	9,782	7,697
Amortization of intangible assets	167	132
Amortization of deferred financing costs	17	17
Stock based compensation	418	1,924
Gain on disposal of productive assets	(1,963)	(6,568)
Deferred income taxes	(317)	(4)
Change in operating assets and liabilities:
Accounts receivable, net	(86,126)	(52,917)
Inventories, net	12,816	7,270
Accounts payable and accrued liabilities	3,655	1,118
Other current assets	892	2,616
Other non-current assets	0	(10)
Other long-term liabilities	2,985	(117)
Other, net	(201)	7
CASH (USED FOR) PROVIDED BY OPERATING ACTIVITIES	(51,764)	(18,095)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES
Proceeds from maturity of short-term investments	15,000	0
Proceeds from sale of productive assets	2,234	14,990
Capital expenditures	(10,203)	(13,998)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES	7,031	992
CASH USED FOR FINANCING ACTIVITIES
Dividends paid	(6,704)	(6,266)
Purchases of treasury stock	(241)	(444)
CASH USED FOR FINANCING ACTIVITIES	(6,945)	(6,710)
Effect of foreign currency rate changes on cash	180	1,658
Decrease in cash and cash equivalents	(51,498)	(22,155)
CASH AND CASH EQUIVALENTS
Beginning of period	111,854	129,803
End of period	60,356	107,648
Supplemental Disclosure:
Cash paid for taxes	1,721	8,493
Non-cash dividends	11	21
Cash paid for interest	59	57
Non-cash treasury stock activity	$ 341	$ 2,123

SEGMENTS OF BUSINESS - Narrative (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
SEGMENTS OF BUSINESS - Narrative (Details) - USD ($)	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023	Sep. 29, 2023
Segment Reporting Information [Line Items]
Net sales	$ 175,856,000		$ 202,115,000	$ 314,500,000	$ 380,452,000
Gain on sale of assets				1,963,000	6,568,000
Fishing \| Operating Segments
Segment Reporting Information [Line Items]
Net sales	138,466,000		155,009,000	248,827,000	292,830,000
Gain on sale of assets		$ 1,900
Outdoor Equipment \| Operating Segments
Segment Reporting Information [Line Items]
Wind down expenses incurred						$ 4,800
Two Customers \| Revenue from Contract with Customer, Segment Benchmark \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Net sales	$ 54,746,000			$ 108,893,000
Three Customers \| Revenue from Contract with Customer, Segment Benchmark \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Net sales			$ 76,679,000		$ 140,089,000

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Reclassifications Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss	$ 2,448	$ 7,861	$ 7,141	$ 9,765
Tax effects	(856)	(5,087)	(2,800)	(7,374)
Total reclassifications for the period	2,156	14,861	6,111	20,740
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	20	22
Tax effects	(2)	(3)	(5)	(6)
Total reclassifications for the period	$ 8	$ 8	$ 15	$ 16

- Definition

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

+ References + Details

- Definition

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

+ References

+ Details

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Profit before income taxes	$ 3,012	$ 19,948	$ 8,911	$ 28,114
Income tax expense	$ 856	$ 5,087	$ 2,800	$ 7,374
Effective income tax rate	28.40%	25.50%	31.40%	26.20%

- 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
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-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
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-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 Effect of Changes in the Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Rabbi trust assets
Fair Value, Option, Quantitative Disclosures [Line Items]
Other income, net	$ 2,100	$ 1,224	$ 4,772	$ 2,608

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
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
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		$ 514	86,923	405,574	3,565	(2,355)
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	$ 20,740
Currency translation adjustment	3,444
Balance, end of period (in shares) at Mar. 31, 2023		10,254,911
Balance, end of period at Mar. 31, 2023	507,407	$ 514	87,150	417,274	4,080	(1,611)
Balance, beginning of period (in shares) at Dec. 30, 2022		10,241,237
Balance, beginning of period at Dec. 30, 2022		$ 514	86,923	405,574	3,565	(2,355)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	14,861			14,861
Dividends declared				(3,161)
Award of non-vested shares (in shares)		13,674
Award of non-vested shares		$ 0	(744)			744
Stock-based compensation			971
Currency translation adjustment	507				507
Unrealized gain (loss) on available-for-sale securities, net of tax	0
Change in pension plans, net of tax					8
Balance, end of period (in shares) at Mar. 31, 2023		10,254,911
Balance, end of period at Mar. 31, 2023	507,407	$ 514	87,150	417,274	4,080	(1,611)
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
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
Unrealized gain (loss) on available-for-sale securities, net of tax					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		$ 516	88,830	410,182	6,491	(2,149)
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	6,111
Currency translation adjustment	680
Balance, end of period (in shares) at Mar. 29, 2024		10,301,342
Balance, end of period at Mar. 29, 2024	500,089	$ 517	88,990	408,970	4,102	(2,490)
Balance, beginning of period (in shares) at Dec. 29, 2023		10,284,000
Balance, beginning of period at Dec. 29, 2023		$ 516	88,830	410,182	6,491	(2,149)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,156			2,156
Dividends declared				(3,368)
Award of non-vested shares (in shares)		22,692
Award of non-vested shares		$ 1	(1)
Stock-based compensation			(180)
Currency translation adjustment	2,379				(2,379)
Unrealized gain (loss) on available-for-sale securities, net of tax	0				(18)
Change in pension plans, net of tax					8
Non-vested stock forfeitures (shares)		(5,350)
Non-vested stock forfeitures			341			(341)
Balance, end of period (in shares) at Mar. 29, 2024		10,301,342
Balance, end of period at Mar. 29, 2024	$ 500,089	$ 517	$ 88,990	$ 408,970	$ 4,102	$ (2,490)

LEASES - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Mar. 31, 2023
Finance Leases, After Adoption of 842:
Remainder of 2024	$ 4,942
2025	9,168
2026	7,463
2027	5,778
2028	3,823
Thereafter	32,577
Total undiscounted lease payments	63,751
Less: Imputed interest	(11,154)
Total net lease liability	52,597	$ 55,561
Affiliated Entity
Finance Leases, After Adoption of 842:
Remainder of 2024	638
2025	1,308
2026	1,348
2027	226
2028	0
Thereafter	0
Total undiscounted lease payments	3,520
Less: Imputed interest	(73)
Total net lease liability	$ 3,447

REVENUES	6 Months Ended
REVENUES	Mar. 29, 2024
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 March 29, 2024, the right to returns asset was $1,266 and the accrued returns liability was $3,362. At March 31, 2023, the right to returns asset was $897 and the accrued returns liability was $2,401. 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

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	3 Months Ended
FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	Mar. 29, 2024	Mar. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment	$ 0
Nonrecurring
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

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
Accumulated depreciation	$ 184,519	$ 177,426	$ 171,961
Treasury stock (in shares)	35,353	25,342	20,149
Class A
Common stock, issued (in shares)	9,093,582	9,043,189	9,047,113
Common stock, shares outstanding (in shares)	9,093,582	9,043,189	9,047,113
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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS - Narrative (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Mar. 02, 2017	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (in shares)		402,706		402,706
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	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 (income) expense, net of forfeitures		$ 322	$ 489	$ 750	$ 945
Unrecognized stock-based compensation expense		2,605		2,605
Fair value of vested restricted stock				$ 919	1,029
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 (income) expense, net of forfeitures		(579)	449	$ (440)	925
Unrecognized stock-based compensation expense		1,830		1,830
Fair value of vested restricted stock				$ 1,015	$ 2,555
Shares tendered back to company (in shares)				2,331	5,324
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 (income) expense, net of forfeitures		$ 77	$ 33	$ 108	$ 54

EARNINGS PER SHARE (“EPS”)

6 Months Ended

Mar. 29, 2024

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 and six month periods ended March 29, 2024, basic net income per share for Class A and Class B shares was the same because there were no cumulative undistributed earnings and basic income per share for Class A and Class B shares has been presented using the two class method described above. For the three and six month periods ended March 31, 2023, 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 as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units (“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 or no undistributed income because distributions through dividends exceed net income, 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 and six month periods ended March 29, 2024, the effect of non-vested restricted stock units is excluded from the diluted income per share calculation as their inclusion would have been anti-dilutive. For the three and six month periods ended March 31, 2023, 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 70,182 and 67,732 for the three months ended March 29, 2024 and March 31, 2023, respectively, and 66,622 and 64,061 for the six months ended March 29, 2024 and March 31, 2023, 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 88,782 and 55,238 for the three months ended March 29, 2024 and March 31, 2023, respectively, and 88,782 and 58,605 for the six months ended March 29, 2024 and March 31, 2023, respectively.

Dividends per share

Dividends per share for the three and six month periods ended March 29, 2024 and March 31, 2023 were as follows:


	Three Months Ended				Six months ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023
Dividends declared per common share:
Class A	$	0.33	$	0.31	$	0.66	$	0.62
Class B	$	0.30	$	0.28	$	0.60	$	0.56

GOODWILL

6 Months Ended

Mar. 29, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

The changes in goodwill during the six months ended March 29, 2024 and March 31, 2023 were as follows:


	March 29, 2024		March 31, 2023
Balance at beginning of period	$	11,172	$	11,160


Amount attributable to movements in foreign currency rates	(5)		9
Balance at end of period	$	11,167	$	11,169

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.

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS - Schedule of RSU Activity (Details) - Restricted Stock Units (RSUs)	6 Months Ended
	Mar. 29, 2024 $ / 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)
RSU's forfeited (in shares) \| shares	(3,452)
Ending balance (in shares) \| shares	85,330
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
RSUs forfeited (in USD per share) \| $ / shares	65.19
Ending balance (in USD per share) \| $ / shares	$ 64.46

LEASES - Narrative (Details) $ in Thousands	3 Months Ended		6 Months Ended
LEASES - Narrative (Details) $ in Thousands	Mar. 29, 2024 USD ($)	Mar. 31, 2023 USD ($)	Mar. 29, 2024 USD ($) contract	Mar. 31, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Number of contracts \| contract			200
Estimated lease payments	$ 2
Affiliated Entity
Lessee, Lease, Description [Line Items]
Operating lease, cost	$ 313	$ 314	$ 627	$ 628
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year		1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	16 years		16 years

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023
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	5.00%
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	1.00%
Geographic Concentration Risk \| Revenue Benchmark \| Product
Derivative [Line Items]
Percent of revenues in foreign currency	12.00%

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Total reclassifications for the period	$ 2,156	$ 14,861	$ 6,111	$ 20,740

- Definition

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

+ References

+ Details

INVENTORIES (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 119,981	$ 114,467	$ 121,836
Finished goods	129,220	147,007	114,835
Inventories	$ 249,201	$ 261,474	$ 236,671

FAIR VALUE MEASUREMENTS

6 Months Ended

Mar. 29, 2024

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 accounts receivable and accounts payable approximated their fair values at March 29, 2024, September 29, 2023 and March 31, 2023 due to the short term maturities of these instruments. See Note 14 for discussion of fair value of cash and cash equivalents. 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. During the second quarter of fiscal 2024, the Company determined that indicators of potential impairment of long-lived assets were present in the Watercraft segment, and performed an analysis of future undiscounted cash flows, which exceeded carrying value of the asset group. Therefore, it was determined there was no impairment.

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 March 29, 2024:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	27,139	$	—	$	—	$	27,139

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 March 31, 2023:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	24,101	$	—	$	—	$	24,101


		Three Months Ended				Six months ended
	Location of income recognized in Statement of Operations	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023

Rabbi trust assets	Other income, net	$	2,100	$	1,224	$	4,772	$	2,608

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 six month periods ended March 29, 2024 or March 31, 2023.

- 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	6 Months Ended
	Mar. 29, 2024 $ / shares shares
Number of RSUs
Beginning balance (in shares) \| shares	61,242
Grants (in shares) \| shares	36,108
Vested (in shares) \| shares	(18,594)
Forfeited (share) \| shares	(5,350)
Ending balance (in shares) \| shares	73,406
Weighted Average Grant Price
Beginning balance (in USD per share) \| $ / shares	$ 66.48
Grants (in USD per share) \| $ / shares	49.65
Vested (in USD per share) \| $ / shares	63.35
Forfeitures (in USD per share) \| $ / shares	63.89
Ending balance (in USD per share) \| $ / shares	$ 59.18

WARRANTIES

6 Months Ended

Mar. 29, 2024

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 six months ended March 29, 2024 and March 31, 2023.


	March 29, 2024		March 31, 2023
Balance at beginning of period	$	11,741	$	9,639
Expense accruals for warranties issued during the period	3,431		5,199
Less current period warranty claims paid	4,187		3,709
Balance at end of period	$	10,985	$	11,129

INVENTORIES (Tables)

6 Months Ended

Mar. 29, 2024

Inventory Disclosure [Abstract]

Schedule of Inventories

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


	March 29, 2024		September 29, 2023		March 31, 2023
Raw materials	$	119,981	$	114,467	$	121,836

Finished goods	129,220		147,007		114,835
	$	249,201	$	261,474	$	236,671

LEASES

6 Months Ended

Mar. 29, 2024

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 March 29, 2024, 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 and six months ended March 29, 2024 and March 31, 2023 were as follows:


	Three months ended				Six months ended
	March 29, 2024		March 31, 2023		March 29, 2024		March 31, 2023
Lease Cost
Operating lease costs	$	2,476	$	2,509	$	4,941	$	4,939
Short-term lease costs	599		598		1,226		1,127
Variable lease costs	43		44		86		85
Total lease cost	$	3,118	$	3,151	$	6,253	$	6,151

Included in the amounts in the table above was rent expense to related parties of $313 and $627 for the three and six months ended March 29, 2024, respectively, and $314 and $628 for the three and six months ended March 31, 2023, respectively.

As of March 29, 2024, 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 March 29, 2024. During the second quarter of fiscal 2024, the Company entered into an agreement to obtain additional space at an existing lease site that will begin in fiscal 2025 and will result in additional estimated lease payments of approximately $2,000 over the remaining lease term, which are not included in the future minimum rental commitments below. As of March 29, 2024, the Company did not have any other significant operating lease commitments that have not yet commenced. Supplemental balance sheet, cash flow, and other information related to operating leases was as follows:


	Six months ended
	March 29, 2024			March 31, 2023
Operating leases:

Operating lease ROU assets	$	50,880		$	54,080

Current operating lease liabilities	7,682			7,148
Non-current operating lease liabilities	44,915			48,413
Total operating lease liabilities	$	52,597		$	55,561

Weighted average remaining lease term (in years)	11.28			12.07

Weighted average discount rate	3.2		%	3.18		%

Cash paid for amounts included in the measurement of lease liabilities	$	4,569		$	4,360

ROU assets obtained in exchange for lease liabilities	$	3,276		$	2,540

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at March 29, 2024 were as follows:


Year	Related parties included in total		Total
Remainder of 2024	$	638	$	4,942
2025	1,308		9,168
2026	1,348		7,463
2027	226		5,778
2028	—		3,823
Thereafter	—		32,577
Total undiscounted lease payments	3,520		63,751
Less: Imputed interest	(73)		(11,154)
Total net lease liability	$	3,447	$	52,597

Cover - shares	6 Months Ended
Cover - shares	Mar. 29, 2024	Apr. 26, 2024
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 29, 2024
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	Q2
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		9,093,582
Class B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		1,207,760

INDEBTEDNESS (Details) - USD ($)	6 Months Ended
INDEBTEDNESS (Details) - USD ($)	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
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%		5.90%
Revolving Credit Facility \| Minimum \| SOFR
Debt Instrument [Line Items]
Margin percentage	1.00%
Revolving Credit Facility \| Maximum \| SOFR
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

REVENUE (Details) - USD ($) $ in Thousands	6 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, financing component	one year or less
Accrued customer programs	$ 3,848	$ 3,774	$ 4,736
Accrued Discounts And Returns
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with customer, asset	1,266		897
Accrued customer programs	$ 3,362		$ 2,401

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 50
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147477123/405-50-65-1

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+ Details