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DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
Derivative [Line Items]
Number of derivative instruments held	0	0
Interest Rate Swap
Derivative [Line Items]
Number of derivative instruments held	0	0
Revenue Benchmark \| Foreign Exchange Risk
Derivative [Line Items]
Total percent of revenues in foreign currency (as percent)	14.00%
Revenue Benchmark \| Foreign Exchange Risk \| Euro
Derivative [Line Items]
Percent of revenues in foreign currency (as percent)	6.00%
Revenue Benchmark \| Foreign Exchange Risk \| Canadian Dollars
Derivative [Line Items]
Percent of revenues in foreign currency (as percent)	6.00%
Revenue Benchmark \| Foreign Exchange Risk \| Various Other Foreign Currencies
Derivative [Line Items]
Percent of revenues in foreign currency (as percent)	2.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 27, 2024

Accounting Policies [Abstract]

Business

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

Principles of Consolidation

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

Use of Estimates

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

Fiscal Year

The Company’s fiscal year ends on the Friday nearest September 30. The fiscal years ended September 27, 2024 (hereinafter 2024), September 29, 2023 (hereinafter 2023) and September 30, 2022 (hereinafter 2022) each comprised 52 weeks.

Cash and Cash Equivalents

Cash, Cash Equivalents and Marketable Securities

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

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

As of September 27, 2024, the Company held approximately $62,134 of cash and cash equivalents in bank accounts in foreign jurisdictions.

Marketable Securities

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

At September 27, 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. See Note 4 "Fair Value Measurements" for further discussion.

Marketable Securities

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

Accounts Receivable

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

Contractual accounts receivable was $44,192 and $44,066, with an allowance for credit losses of $3,543 and $907, as of September 27, 2024 and September 29, 2023, respectively.

Inventories

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

Property, Plant and Equipment

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


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

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

Goodwill

The Company applies a fair value-based impairment test to the carrying value of goodwill on an annual basis as of the last day of the eleventh month of the Company’s fiscal year and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. The Company can elect to perform a quantitative or qualitative test of impairment.

The Company performed a quantitative impairment assessment for goodwill for fiscal years 2024, 2023 and 2022. In conducting its analysis, the Company uses the income approach, through the use of a discounted cash flow model, to compare the reporting unit’s carrying value to its indicated fair value. The discounted cash flow model used to estimate the fair value of a reporting unit requires considerable management judgment to determine the key assumptions and is considered a Level 3 (unobservable) fair value determination in the fair value hierarchy (see Note 4 below).

During the fourth quarter of fiscal 2024, the Company's annual goodwill impairment test indicated the carrying value of the Fishing reporting unit exceeded its estimated fair value as of the measurement date of August 30, 2024. As a result, the Company recognized a goodwill impairment charge in the fourth quarter of fiscal 2024 of $11,173, which was recorded in "Goodwill Impairment" in the accompanying Consolidated Statements of Operations in the Fishing segment, thereby reducing the carrying value of this goodwill to $0. This non-cash impairment was primarily driven by reduced cash flow projections in the Fishing reporting unit, prompted by ongoing market challenges and competitive pressure.

The results of the impairment tests performed in 2023 and 2022 indicated no impairment to the Company’s goodwill.

Other Intangible Assets

Indefinite-lived intangible assets are also tested for impairment annually and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. There were no impairment losses recognized in fiscal 2024, 2023 or 2022.

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years.

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances, such as unplanned negative cash flow, indicate that the carrying amount of these assets may not be fully recoverable. In such an event, the carrying amount of the asset group is compared to the future undiscounted cash flows expected to be generated by the asset group to determine if impairment exists on these assets. If impairment is determined to exist, any related impairment loss is calculated based on the difference between the fair value and the carrying value on these assets. During the fourth quarter of fiscal 2024, the Company determined that indicators of potential impairment of long-lived assets were present in the Watercraft and Fishing segments, and, as a result, the Company performed an analysis of future undiscounted cash flows, which exceeded the carrying value of the respective asset groups. Therefore, it was determined there was no impairment of any long-lived assets during fiscal 2024. During the fourth quarter of fiscal 2023, the Company determined it was not necessary to perform an impairment analysis, as there were no events or changes in business circumstances that indicated that the carrying amount of the assets may not be fully recoverable. Accordingly, there was no impairment of any long-lived assets during fiscal 2023.

Warranties

The Company provides for warranties of certain products as they are sold. Warranty reserves are estimated using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues.

Earnings per Share (“EPS”)

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

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

Basic EPS

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

For the year ended September 27, 2024, basic net loss per share for Class A and Class B shares was the same because there were no cumulative undistributed earnings and basic loss per share for Class A and Class B has been presented using the two class method described above. For the years ended September 29, 2023 and September 30, 2022, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units and non-vested restricted stock. Anti-dilutive

stock options, restricted stock units and non-vested stock are excluded from the calculation of diluted EPS. The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock. Therefore, diluted net income per share is the same for both Class A and Class B common shares. In periods where the Company reports a net loss or no undistributed income because distributions through dividends exceed net income, the effect of anti-dilutive stock options, restricted stock units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share.

For the year ended September 27, 2024, the effect of non-vested restricted stock units is excluded from the diluted loss per share calculation as their inclusion would have been anti-dilutive. For the years ended September 29, 2023 and September 30, 2022, diluted net income per share reflects the effect of dilutive stock options and restricted stock units and assumes the conversion of Class B common stock into Class A common stock.

Stock-Based Compensation

Stock-based compensation cost is recorded for all awards of non-vested stock and restricted stock units based on their grant-date fair value. Stock-based compensation expense is recognized on a straight-line basis over the vesting period of each award. See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including non-vested stock, restricted stock units and employee stock purchase plans.

Income Taxes

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

Employee Benefits

The Company and certain of its subsidiaries have various retirement and profit sharing plans. The Company does not have any significant foreign retirement plans. Retirement costs are funded at least annually. See Note 7 of these Notes to Consolidated Financial Statements for additional discussion.

Foreign Operations and Related Derivative Financial Instruments

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

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates. Approximately 14% of the Company’s revenues for the year ended September 27, 2024 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 2% denominated in various other foreign currencies. The Company may mitigate the impact on its operating results of a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or borrowings in foreign currencies. The Company did not use foreign currency forward contracts in 2024, 2023 or 2022. The Company does not enter into foreign exchange contracts for trading or speculative purposes.

Advertising & Promotions

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

Shipping and Handling Costs and Revenue Recognition

Shipping and Handling Costs

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

Revenue recognition

Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of control of our goods at a point in time based on shipping terms and transfer of title. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Sales are made on normal and customary short-term credit terms, generally ranging from 30 to 90 days, or upon delivery of point of sale transactions. Sales, value add, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue.

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

Estimated costs of returns, allowances and discounts, based on historic experience, are accrued as a reduction to sales when revenue is recognized. The Company provides customers the right to return eligible products under certain circumstances. The right to returns asset is included in Other Current Assets and the accrued returns liability is included in Other Current Liabilities on the accompanying Consolidated Balance Sheets. At September 27, 2024, the right to returns asset was $1,718 and the accrued returns liability was $4,052. At September 29, 2023, the right to returns asset was $702 and the accrued returns liability was $1,773. The Company also offers assurance-type warranties relating to its products sold to end customers that continue to be accounted for under ASC 460 Guarantees.

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

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

Research and Development

Fair Values

The carrying amounts of cash, cash equivalents, short-term investments, accounts receivable, and accounts payable approximated fair value at September 27, 2024 and September 29, 2023 due to the short maturities of these instruments. During 2024, 2023 and 2022, the Company held investments in equity and debt securities that were carried at fair value related to its deferred compensation liability which was also carried at the same fair value. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Rabbi Trust Assets

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

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company’s goodwill and other intangible assets, the Company estimates the future discounted cash flows of the business segments to which the goodwill relates. When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment charge is recognized based on the excess of the carrying amount over the fair value. In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings and other factors to determine the fair value of the respective assets.

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

New Accounting Pronouncements

Recently issued accounting pronouncements

In November 2024, the Financial Account Standards Board (FASB), issued Accounting Standards Update (ASU) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures. ASU 2024-03 is intended to improve disclosures about a public business entity's expenses and provide more detailed information to investors about the types of expenses in commonly presented expense captions. The amendments in this ASU are effective for the Company in fiscal 2028 on a retrospective basis, with early adoption permitted. The Company is currently evaluating the potential impact of this guidance on its disclosures.

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 FASB, issued 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.

INCOME TAXES (Schedule Of Net Deferred Tax Assets In Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 21,507	$ 16,514
Non-current assets
Income Tax Contingency [Line Items]
Net deferred tax assets	23,420	18,352
Non-current liabilities
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 1,913	$ 1,838

FAIR VALUE MEASUREMENTS (Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Rabbi trust assets \| Other (income) expense, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value, other (income) expense, net	$ (6,669)	$ (2,862)	$ 6,424

INCOME TAXES (Schedule of U.S. And Foreign Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
United States									$ (32,560)	$ 16,070	$ 51,229
Foreign									2,698	9,754	7,659
(Loss) Profit before income taxes	$ (39,680)	$ 907	$ 3,012	$ 5,899	$ (22,112)	$ 19,822	$ 19,948	$ 8,166	$ (29,862)	$ 25,824	$ 58,888

- 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

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 27, 2024

Accounting Policies [Abstract]

Schedule of Company's Marketable Securities

The following table summarizes the Company's marketable securities measured at fair value as of September 27, 2024:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	7,493	$	7,496	$	3	$	—
Fixed rate Canadian Government Bonds	$	9,025	$	9,045	$	20	$	—
Total	$	16,518	$	16,541	$	23	$	—

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


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

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

Schedule of Inventories

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


	September 27 2024		September 29 2023
Raw materials	$	103,780	$	114,467

Finished goods	106,008		147,007
	$	209,788	$	261,474

Schedule of Property and Equipment, Useful Life

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


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

Schedule of Property, Plant and Equipment

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


	2024		2023
Property improvements	$	330	$	380
Buildings and improvements	36,135		35,877
Furniture and fixtures, equipment and computer software	253,347		235,522
	289,812		271,779
Less accumulated depreciation	192,890		177,426
	$	96,922	$	94,353

Schedule of Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2024 and 2023 were as follows:


		Fishing		Camping		Watercraft		Diving		Total
Balance at September 30, 2022
	Goodwill	$	17,389	$	7,038	$	6,242	$	33,078	$	63,747
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,160		—		—		—		11,160
	Currency translation	12		—		—		—		12


Balance at September 29, 2023
	Goodwill	17,401		7,038		6,242		33,078		63,759
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,172		—		—		—		11,172
	Currency translation	1		—		—		—		1
	Impairment loss	(11,173)		—		—		—		(11,173)
Balance at September 27, 2024
	Goodwill	17,402		7,038		6,242		33,078		63,760
	Accumulated impairment losses	(17,402)		(7,038)		(6,242)		(33,078)		(63,760)
		$	—	$	—	$	—	$	—	$	—

Schedule of Intangible Assets

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


	2024						2023
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,111	$	(4,107)	$	4	$	4,045	$	(4,041)	$	4
Other amortizable intangibles	12,597		(11,306)		1,291		12,769		(11,326)		1,443
Non-amortized trademarks	7,025		—		7,025		7,025		—		7,025
	$	23,733	$	(15,413)	$	8,320	$	23,839	$	(15,367)	$	8,472

Schedule of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended September 27, 2024.


Balance at October 1, 2021	$	14,073
Expense accruals for warranties issued during the period	4,563
Less current period warranty claims paid	8,997
Balance at September 30, 2022	$	9,639
Expense accruals for warranties issued during the period	11,330
Less current period warranty claims paid	9,228
Balance at September 29, 2023	$	11,741
Expense accruals for warranties issued during the period	8,758
Less current period warranty claims paid	10,288
Balance at September 27, 2024	$	10,211

Schedule of Accumulated Other Comprehensive Income (Loss)

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2024, 2023 and 2022 were as follows:


	2024						2023						2022
	Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	6,056	$	—	$	6,056	$	3,581	$	—	$	3,581	$	791	$	—	$	791
Unrealized loss on available-for-sale securities	23		(6)		17		(163)		42		(121)		—		—		—
Unamortized loss on pension plans	(237)		128		(109)		(276)		139		(137)		(321)		150		(171)
Accumulated other comprehensive income	$	5,842	$	122	$	5,964	$	3,142	$	181	$	3,323	$	470	$	150	$	620

The changes in AOCI by component, net of tax, for the year ended September 27, 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	2,475		186		—		2,661
Amounts reclassified from accumulated other comprehensive income	—		—		39		39
Tax effects	—		(48)		(11)		(59)
Balance at September 27, 2024	$	6,056	$	17	$	(109)	$	5,964

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


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

Schedule of Reclassifications Out of AOCI

The reclassifications out of AOCI for the years ended September 27, 2024, September 29, 2023, and September 30, 2022 were as follows:


	2024		2023		2022		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	39	$	45	$	45	Cost of sales / Operating expense
Tax effects	(11)		(11)		(11)		Income tax expense


Total reclassifications for the period	$	28	$	34	$	34

Schedule of Basic and Diluted Earnings Per Share

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


	2024		2023		2022
Net (loss) income	$	(26,533)	$	19,534	$	44,491
Less: Undistributed loss (earnings) reallocated to non-vested shareholders	—		(122)		(174)
Net (loss) income per common share - basic and diluted	$	(26,533)	$	19,412	$	44,317
Weighted average common shares – Basic:
Class A	9,013		8,968		8,913
Class B	1,208		1,208		1,208
Dilutive stock options and restricted stock units	—		19		30
Weighted average common shares - Dilutive	10,221		10,195		10,151
Net (loss) income per common share – Basic:
Class A	$	(2.60)	$	1.93	$	4.42
Class B	$	(2.60)	$	1.75	$	4.02
Net (loss) income per common share – Diluted:
Class A	$	(2.60)	$	1.90	$	4.37
Class B	$	(2.60)	$	1.90	$	4.37

COMMON STOCK (Narrative) (Details)	12 Months Ended
COMMON STOCK (Narrative) (Details)	Sep. 27, 2024 vote shares	Sep. 29, 2023 shares
Class of Stock [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Ratio of Class B common stock convertible to Class A common stock	1
Shares converted (in shares) \| shares	0	38
Class A
Class of Stock [Line Items]
Percentage of board members elected by class of stock	25.00%
Vote per share owned	1
Class B
Class of Stock [Line Items]
Vote per share owned	10

- Definition

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

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of The Changes in AOCI by Component) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	$ 499,737
Other comprehensive income before reclassifications	2,661	$ 2,627
Amounts reclassified from accumulated other comprehensive income	39	45
Tax effects	(59)	31
Balance, end of period	463,424	499,737
Foreign Currency Translation Adjustment
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	3,581	791
Other comprehensive income before reclassifications	2,475	2,790
Amounts reclassified from accumulated other comprehensive income	0	0
Tax effects	0	0
Balance, end of period	6,056	3,581
Unrealized gain (loss) on available-for-sale securities
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	(121)	0
Other comprehensive income before reclassifications	186	(163)
Amounts reclassified from accumulated other comprehensive income	0	0
Tax effects	(48)	42
Balance, end of period	17	(121)
Unamortized Loss on Defined Benefit Pension Plans
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	(137)	(171)
Other comprehensive income before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive income	39	45
Tax effects	(11)	(11)
Balance, end of period	(109)	(137)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable To Parent Net Of Tax (Roll Forward)
Balance, beginning of period	3,323	620
Balance, end of period	$ 5,964	$ 3,323

- Definition

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

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+ Details

COMMON STOCK (Tables)

12 Months Ended

Sep. 27, 2024

Common Stock [Abstract]

Schedule of Authorized and Outstanding Shares by Class

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


	2024	2023
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	9,093,978	9,043,189
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,207,760	1,207,760

- Definition

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

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+ Details

REVENUES	12 Months Ended
REVENUES	Sep. 27, 2024
Revenue from Contract with Customer [Abstract]
REVENUES	REVENUES Revenue recognition Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of control of our goods at a point in time based on shipping terms and transfer of title. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Sales are made on normal and customary short-term credit terms, generally ranging from 30 to 90 days, or upon delivery of point of sale transactions. Sales, value add, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The Company enters into contractual arrangements with customers in the form of individual customer orders which specify the goods, quantity, pricing, and associated order terms. The Company does not have contracts which are satisfied over time. Due to the nature of these contracts, no significant judgment exists in relation to the identification of the customer contract, satisfaction of the performance obligation, or transaction price. The Company expenses incremental costs of obtaining a contract due to the short-term nature of the contracts. Estimated costs of returns, allowances and discounts, based on historic experience, are accrued as a reduction to sales when revenue is recognized. The Company provides customers the right to return eligible products under certain circumstances. The right to returns asset is included in Other Current Assets and the accrued returns liability is included in Other Current Liabilities on the accompanying Consolidated Balance Sheets. At September 27, 2024, the right to returns asset was $1,718 and the accrued returns liability was $4,052. At September 29, 2023, the right to returns asset was $702 and the accrued returns liability was $1,773. The Company also offers assurance-type warranties relating to its products sold to end customers that continue to be accounted for under ASC 460 Guarantees. The Company generally accounts for shipping and handling activities as a fulfillment activity, consistent with the timing of revenue recognition; that is, when a customer takes control of the transferred goods. In the event that a customer were to take control of a product upon or after shipment, the Company has made an accounting policy election to treat such shipping and handling activities as a fulfillment cost. Shipping and handling fees billed to customers are included in "Net Sales," and shipping and handling costs are recognized within "Marketing and selling expenses" in the same period the related revenue is recognized. The Company has a wide variety of seasonal, outdoor recreation products used primarily for fishing from a boat, diving, paddling, hiking and camping, that are sold to a variety of customers in multiple end markets. While there are multiple products sold, the nature of products are similar in terms of the nature of the revenue recognition policies. See Note 13 of these Notes to Consolidated Financial Statements for required disclosures of disaggregated revenue.

- Definition

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

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	$ 23,733	$ 23,839
Accumulated Amortization	(15,413)	(15,367)
Net	8,320	8,472
Patents and trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	4,111	4,045
Accumulated Amortization	(4,107)	(4,041)
Net	4	4
Other amortizable intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	12,597	12,769
Accumulated Amortization	(11,306)	(11,326)
Net	1,291	1,443
Non-amortized trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Intangible	7,025	7,025
Net	$ 7,025	$ 7,025

- Definition

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

+ References + Details

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of RSU Activity) (Details) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
Number of RSUs
Beginning balance (in shares)	68,244	65,994
RSUs granted (in shares)	38,054	36,484
RSUs forfeited (in shares)	(4,590)	(26,742)
RSUs vested (in shares)	(17,516)	(7,492)
Ending balance (in shares)	84,192	68,244
Weighted Average Grant Price
Beginning balance (USD per share)	$ 76.38	$ 82.58
RSUs granted (USD per share)	54.20	56.54
RSUs forfeited (USD per share)	62.65	64.51
RSUs vested (USD per share)	88.49	76.75
Ending balance (USD per share)	$ 64.58	$ 76.38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Marketable Securities) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 16,518	$ 40,870
Fair Value	16,541	40,707
Gross unrealized gains	23	0
Gross unrealized losses	0	163
Fixed rate US Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	7,493	29,749
Fair Value	7,496	29,686
Gross unrealized gains	3	0
Gross unrealized losses	0	63
Fixed rate Canadian Government Bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	9,025	11,121
Fair Value	9,045	11,021
Gross unrealized gains	20	0
Gross unrealized losses	$ 0	$ 100

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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- Definition

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

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+ Details

INDEBTEDNESS	12 Months Ended
INDEBTEDNESS	Sep. 27, 2024
Long-Term Debt, Unclassified [Abstract]
INDEBTEDNESS	INDEBTEDNESS The Company had no outstanding debt at September 27, 2024 or September 29, 2023. Revolvers The Company and certain of its subsidiaries have entered into an unsecured revolving credit facility with PNC Bank, National Association and Associated Bank, N.A. ("the Lending Group"). This credit facility consists of a $75 million Revolving Credit Facility among the Company, certain of the Company's subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lender named therein (the "Credit Agreement" or "Revolver"). The Revolver provides for borrowing of up to an aggregate principal amount not to exceed $75,000 with a $50,000 accordion feature that gives the Company the option to increase the maximum financing availability (i.e., an aggregate borrowing amount of $125,000) subject to the conditions of the Credit Agreement and subject to the approval of the lenders. On July 15, 2021, the Company entered into a First Amendment to this credit facility that extended its expiration date from November 15, 2022, to July 15, 2026. Other key provisions of the credit facility remained as outlined above and the description herein is qualified in its entirety by the terms and conditions of the original Debt Agreement (a copy of which was filed as Exhibit 99.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on November 20, 2017) and the Amendment (a copy of which was filed as Exhibit 10.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on July 16, 2021). The interest rate on the Revolver is based on the Secured Overnight Financing Rate ("SOFR") plus an applicable margin, which margin resets each quarter. The applicable margin ranges from 1.00% to 1.75% and is dependent on the Company's leverage ratio for the trailing twelve month period. The interest rates on the Revolver were approximately 6.0% at September 27, 2024 and 6.4% at September 29, 2023. The Credit Agreement restricts the Company's ability to incur additional debt, includes maximum leverage ratio and minimum interest coverage ratio covenants and is unsecured. Other Borrowings The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $67 and $67 at September 27, 2024 and September 29, 2023, respectively. The Company had no other unsecured lines of credit as of September 27, 2024 or September 29, 2023. Under the Company’s Credit Agreement, a change in control of the Company would constitute an event of default. A change in control would be deemed to have occurred if, among other events described in the terms of the Credit Agreement, a person or group other than the Company’s Chief Executive Officer, Helen P. Johnson-Leipold, members of her family and related entities (hereinafter the Johnson Family) became or obtained rights as a beneficial owner (as interpreted under the Securities Exchange Act of 1934) of a certain minimum percentage of the outstanding capital stock of the Company.

- Definition

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

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+ Details

PREFERRED STOCK (Details) - shares	Sep. 27, 2024	Sep. 29, 2023
Preferred Stock, Number of Shares, Par Value and Other Disclosure [Abstract]
Preferred shares authorized (in shares)	1,000,000
Preferred shares issued (in shares)	0	0
Preferred shares outstanding (in shares)	0

SEGMENTS OF BUSINESS (Tables)

12 Months Ended

Sep. 27, 2024

Segment Reporting [Abstract]

Schedule of Segments of Business

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


	2024		2023		2022
Net sales:
Fishing:
Unaffiliated customers	$	451,842	$	491,890	$	525,563
Interunit transfers	499		1,037		1,019
Camping:
Unaffiliated customers	37,798		45,258		70,308
Interunit transfers	37		64		47
Watercraft Recreation:
Unaffiliated customers	28,731		40,590		67,884
Interunit transfers	85		178		56
Diving
Unaffiliated customers	73,610		85,031		78,862
Interunit transfers	18		38		12
Other / Corporate	865		1,075		738
Eliminations	(639)		(1,317)		(1,134)
Total	$	592,846	$	663,844	$	743,355
Operating (loss) profit:
Fishing	$	(6,598)	$	41,325	$	65,433
Camping	3,848		457		13,415
Watercraft Recreation	(4,336)		(1,777)		6,173
Diving	(1,244)		6,092		4,705
Other / Corporate	(35,192)		(34,357)		(23,416)
	$	(43,522)	$	11,740	$	66,310
Depreciation and amortization expense:
Fishing	$	13,871	$	11,653	$	9,690
Camping	335		469		727
Watercraft Recreation	1,291		688		620
Diving	763		711		635
Other / Corporate	3,348		2,774		2,562
	$	19,608	$	16,295	$	14,234
Capital expenditures:
Fishing	$	17,248	$	17,427	$	26,114
Camping	509		372		87
Watercraft Recreation	720		2,181		1,079
Diving	990		828		834
Other / Corporate	2,551		1,860		3,576
	$	22,018	$	22,668	$	31,690
Goodwill, net:
Fishing	$	—	$	11,172
Camping	—		—
Watercraft Recreation	—		—
Diving	—		—
	$	—	$	11,172
Total assets (end of period):
Fishing	$	325,882	$	363,463
Camping	45,726		53,003
Watercraft Recreation	23,790		26,953
Diving	77,465		83,555
Other / Corporate	162,349		154,632
	$	635,212	$	681,606

Schedule of Operations by Geographic Area

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


	2024		2023		2022
Net sales:
United States:
Unaffiliated customers	$	513,978	$	569,383	$	649,867
Interunit transfers	20,958		33,873		34,212
Europe:
Unaffiliated customers	34,406		39,155		34,427
Interunit transfers	8,456		9,866		12,109
Canada:
Unaffiliated customers	31,502		39,465		44,635
Interunit transfers	93		—		—
Other:
Unaffiliated customers	12,959		15,841		14,425
Interunit transfers	57		18		17
Eliminations	(29,563)		(43,757)		(46,337)
	$	592,846	$	663,844	$	743,355
Total assets:
United States	$	520,834	$	565,402
Europe	52,486		44,360
Canada and other	61,892		71,844
	$	635,212	$	681,606
Long-term assets (1):
United States	$	174,106	$	188,073
Europe	6,468		6,578
Canada and other	2,489		9,948
	$	183,063	$	204,599

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

FAIR VALUE MEASUREMENTS

12 Months Ended

Sep. 27, 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.

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

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

The following table summarizes the Company’s financial assets measured at fair value as of September 27, 2024:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	29,059	$	—	$	—	$	29,059
Marketable securities	—		16,541		—		16,541
Total	$	29,059	$	16,541	$	—	$	45,600

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
Marketable securities	—		40,707		—		40,707
Total	$	24,562	$	40,707	$	—	$	65,269

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

Marketable securities are classified as available-for-sale, 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 effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 27, 2024, September 29, 2023 and September 30, 2022 was:


	Location of income recognized in Statement of Operations	2024		2023		2022
Rabbi trust assets	Other (income) expense, net	$	(6,669)	$	(2,862)	$	6,424

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition. No assets or liabilities were measured at fair value on a non-recurring basis in 2024, 2023, or 2022.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
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+ Details

VALUATION AND QUALIFYING ACCOUNTS (Tables)

12 Months Ended

Sep. 27, 2024

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

Schedule of Valuation and Qualifying Accounts

The following summarizes changes to valuation and qualifying accounts for 2024, 2023 and 2022:


	Balance at Beginning of Year		Additions (Deductions) Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 27, 2024
Allowance for credit losses	$	907	$	2,914	$	278	$	3,543
Reserves for inventory valuation	18,471		10,985		4,660		24,796
Valuation of deferred tax assets	7,101		320		1,054		6,367
Reserves for sales returns	1,773		5,710		3,431		4,052
Year ended September 29, 2023
Allowance for credit losses	$	1,037	$	177	$	307	$	907
Reserves for inventory valuation	9,089		10,225		843		18,471
Valuation of deferred tax assets	6,700		1,067		666		7,101
Reserves for sales returns	2,200		2,448		2,875		1,773
Year ended September 30, 2022
Allowance for credit losses	$	2,494	$	30	$	1,487	$	1,037
Reserves for inventory valuation	5,548		4,409		868		9,089
Valuation of deferred tax assets	6,372		1,072		744		6,700
Reserves for sales returns	2,095		2,429		2,324		2,200

INDEBTEDNESS (Narrative) (Details) - USD ($)	12 Months Ended
INDEBTEDNESS (Narrative) (Details) - USD ($)	Sep. 27, 2024	Sep. 29, 2023
Line of Credit Facility [Line Items]
Debt outstanding	$ 0	$ 0
Financial Standby Letter of Credit
Line of Credit Facility [Line Items]
Letters of credit outstanding	$ 67,000	$ 67,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Interest rate in effect (as percent)	6.00%	6.40%
Revolving Credit Facility \| Minimum
Line of Credit Facility [Line Items]
Margin range (as percent)	1.00%
Revolving Credit Facility \| Maximum
Line of Credit Facility [Line Items]
Margin range (as percent)	1.75%
Revolving Credit Facility \| Revolvers Borrowing Capacity Standard
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 75,000,000
Accordion feature	50,000,000
Aggregate borrowing amount	125,000
Unsecured Line Of Credit
Line of Credit Facility [Line Items]
Long-term line of credit borrowings	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cash, Cash Equivalents and Marketable Securities) (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 145,498		$ 145,498	$ 111,854
Proceeds from maturities of short-term investments			27,025	0	$ 0
Investments purchased		$ 2,218	2,218	40,696	0
Unrealized gain (loss) on available-for-sale securities, net of tax			0	0	0
Short-term investments	16,541		16,541	26,764
Long-term investments	0		0	13,943
Contractual accounts receivable	44,192		44,192	44,066
Allowance for credit losses	3,543		3,543	907
Goodwill impairment	11,173		11,173	0	0
Goodwill	0		0	$ 11,172	$ 11,160
Non-US
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 62,134		$ 62,134

REVENUES (Details) - USD ($) $ in Thousands	12 Months Ended
REVENUES (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, financing component	one year or less
Accrued returns liability	$ 4,200	$ 3,774
Accrued Discounts And Returns
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right to returns asset	1,718	702
Accrued returns liability	$ 4,052	$ 1,773

- 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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Research and Development) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Gross amount capitalized related to software development	$ 66,909	$ 64,390
Accumulated amortization	$ 41,284	37,934
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	4 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	15 years
Computer Software, Intangible Asset
Finite-Lived Intangible Assets [Line Items]
Amortization expense related to capitalized software	$ 3,350	$ 4,062	$ 3,444
Computer Software, Intangible Asset \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	3 years
Computer Software, Intangible Asset \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	7 years

- Definition

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

+ References + Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Sep. 27, 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. See Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding the fair value and effects of changes in the fair value of derivative instruments. Foreign Exchange Risk The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 14% of the Company’s revenues for the fiscal year ended September 27, 2024 were denominated in currencies other than the U.S. dollar. Approximately 6% were denominated in euros and approximately 6% were denominated in Canadian dollars, with the remaining 2% denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs. The Company may mitigate the impact on its operating results of a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate for a fixed amount of currency to be paid or received on a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments denominated in foreign currencies. As of September 27, 2024 and September 29, 2023, the Company held no foreign currency forward contracts. Interest Rate Risk As of September 27, 2024 and September 29, 2023, the Company held no interest rate swap contracts.

VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 27, 2024

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

VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2024, 2023 and 2022:


	Balance at Beginning of Year		Additions (Deductions) Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year Ended September 27, 2024
Allowance for credit losses	$	907	$	2,914	$	278	$	3,543
Reserves for inventory valuation	18,471		10,985		4,660		24,796
Valuation of deferred tax assets	7,101		320		1,054		6,367
Reserves for sales returns	1,773		5,710		3,431		4,052
Year ended September 29, 2023
Allowance for credit losses	$	1,037	$	177	$	307	$	907
Reserves for inventory valuation	9,089		10,225		843		18,471
Valuation of deferred tax assets	6,700		1,067		666		7,101
Reserves for sales returns	2,200		2,448		2,875		1,773
Year ended September 30, 2022
Allowance for credit losses	$	2,494	$	30	$	1,487	$	1,037
Reserves for inventory valuation	5,548		4,409		868		9,089
Valuation of deferred tax assets	6,372		1,072		744		6,700
Reserves for sales returns	2,095		2,429		2,324		2,200

SEGMENTS OF BUSINESS (Schedule of Segments of Business) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Net sales:	$ 105,874	$ 172,472	$ 175,856	$ 138,644	$ 96,345	$ 187,047	$ 202,115	$ 178,337	$ 592,846	$ 663,844	$ 743,355
Operating (loss) profit:	(42,809)	$ (506)	$ (253)	$ 46	(22,565)	$ 17,443	$ 11,390	$ 5,472	(43,522)	11,740	66,310
Depreciation and amortization expense:									19,608	16,295	14,234
Capital expenditures:									22,018	22,668	31,690
Goodwill, net:	0				11,172				0	11,172	11,160
Total assets (end of period):	635,212				681,606				635,212	681,606
Fishing
Segment Reporting Information [Line Items]
Operating (loss) profit:									(6,598)	41,325	65,433
Depreciation and amortization expense:									13,871	11,653	9,690
Capital expenditures:									17,248	17,427	26,114
Goodwill, net:	0				11,172				0	11,172	11,160
Total assets (end of period):	325,882				363,463				325,882	363,463
Camping
Segment Reporting Information [Line Items]
Operating (loss) profit:									3,848	457	13,415
Depreciation and amortization expense:									335	469	727
Capital expenditures:									509	372	87
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	45,726				53,003				45,726	53,003
Watercraft Recreation
Segment Reporting Information [Line Items]
Operating (loss) profit:									(4,336)	(1,777)	6,173
Depreciation and amortization expense:									1,291	688	620
Capital expenditures:									720	2,181	1,079
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	23,790				26,953				23,790	26,953
Diving
Segment Reporting Information [Line Items]
Operating (loss) profit:									(1,244)	6,092	4,705
Depreciation and amortization expense:									763	711	635
Capital expenditures:									990	828	834
Goodwill, net:	0				0				0	0	0
Total assets (end of period):	77,465				83,555				77,465	83,555
Other / Corporate
Segment Reporting Information [Line Items]
Operating (loss) profit:									(35,192)	(34,357)	(23,416)
Depreciation and amortization expense:									3,348	2,774	2,562
Capital expenditures:									2,551	1,860	3,576
Total assets (end of period):	$ 162,349				$ 154,632				162,349	154,632
Unaffiliated customers \| Fishing
Segment Reporting Information [Line Items]
Net sales:									451,842	491,890	525,563
Unaffiliated customers \| Camping
Segment Reporting Information [Line Items]
Net sales:									37,798	45,258	70,308
Unaffiliated customers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:									28,731	40,590	67,884
Unaffiliated customers \| Diving
Segment Reporting Information [Line Items]
Net sales:									73,610	85,031	78,862
Unaffiliated customers \| Other / Corporate
Segment Reporting Information [Line Items]
Net sales:									865	1,075	738
Interunit transfers
Segment Reporting Information [Line Items]
Net sales:									(639)	(1,317)	(1,134)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales:									499	1,037	1,019
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales:									37	64	47
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales:									85	178	56
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales:									$ 18	$ 38	$ 12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net (loss) income	$ (34,266)	$ 1,622	$ 2,156	$ 3,955	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ (26,533)	$ 19,534	$ 44,491
Less: Undistributed loss (earnings) reallocated to non-vested shareholders									0	(122)	(174)
Net (loss) income per common share - basic									(26,533)	19,412	44,317
Net (loss) income per common share - diluted									$ (26,533)	$ 19,412	$ 44,317
Dilutive stock options and restricted stock units (in shares)									0	19	30
Weighted average common shares - Dilutive (in shares)									10,221	10,195	10,151
Class A
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common shares - Basic (in shares)									9,013	8,968	8,913
Net income (loss) per common share - Basic (USD per share)	$ (3.35)	$ 0.16	$ 0.21	$ 0.39	$ (1.56)	$ 1.46	$ 1.47	$ 0.58	$ (2.60)	$ 1.93	$ 4.42
Net (loss) income per common share - Diluted (USD per share)	(3.35)	0.16	0.21	0.38	(1.56)	1.44	1.45	0.57	$ (2.60)	$ 1.90	$ 4.37
Class B
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average common shares - Basic (in shares)									1,208	1,208	1,208
Net income (loss) per common share - Basic (USD per share)	(3.35)	0.16	0.21	0.35	(1.56)	1.33	1.33	0.53	$ (2.60)	$ 1.75	$ 4.02
Net (loss) income per common share - Diluted (USD per share)	$ (3.35)	$ 0.16	$ 0.21	$ 0.38	$ (1.56)	$ 1.44	$ 1.45	$ 0.57	$ (2.60)	$ 1.90	$ 4.37

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (26,533)	$ 19,534	$ 44,491
Other comprehensive income (loss):
Foreign currency translation	2,475	2,790	(6,815)
Unrealized loss on available-for-sale securities, net of tax	138	(121)	0
Change in pension plans, net of tax	28	34	49
Total other comprehensive income (loss)	2,641	2,703	(6,766)
Total comprehensive (loss) income	$ (23,892)	$ 22,237	$ 37,725

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

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

+ References

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+ Details

- Definition

Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 27, 2024

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

Principles of Consolidation

Use of Estimates

Fiscal Year

Cash, Cash Equivalents and Marketable Securities

As of September 27, 2024, the Company held approximately $62,134 of cash and cash equivalents in bank accounts in foreign jurisdictions.

The following table summarizes the Company's marketable securities measured at fair value as of September 27, 2024:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses

Fixed rate US Government Bonds	$	7,493	$	7,496	$	3	$	—
Fixed rate Canadian Government Bonds	$	9,025	$	9,045	$	20	$	—
Total	$	16,518	$	16,541	$	23	$	—

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 $27,025, $0, and $0 during the years ended September 27, 2024, September 29, 2023 and September 30, 2022, respectively. During the third quarter of fiscal 2024, $2,218 of investments were purchased with proceeds from maturities. There were no other sales or purchases of available-for-sale securities for the years ended September 27, 2024, September 29, 2023 and September 30, 2022. There were no unrealized gains or losses reclassified out of accumulated other comprehensive income during the same periods.

The contractual maturities of the marketable securities held at September 27, 2024 are as follows: $16,541 within one year, classified as Short-Term Investments on the Consolidated Balance Sheets, and $0 greater than one year, but less than five years, classified as Investments under non-current assets on the Consolidated Balance Sheets.

Accounts Receivable

Contractual accounts receivable was $44,192 and $44,066, with an allowance for credit losses of $3,543 and $907, as of September 27, 2024 and September 29, 2023, respectively.

Inventories

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


	September 27 2024		September 29 2023
Raw materials	$	103,780	$	114,467

Finished goods	106,008		147,007
	$	209,788	$	261,474

Property, Plant and Equipment


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

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


	2024		2023
Property improvements	$	330	$	380
Buildings and improvements	36,135		35,877
Furniture and fixtures, equipment and computer software	253,347		235,522
	289,812		271,779
Less accumulated depreciation	192,890		177,426
	$	96,922	$	94,353

Goodwill

The results of the impairment tests performed in 2023 and 2022 indicated no impairment to the Company’s goodwill.

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2024 and 2023 were as follows:


		Fishing		Camping		Watercraft		Diving		Total
Balance at September 30, 2022
	Goodwill	$	17,389	$	7,038	$	6,242	$	33,078	$	63,747
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,160		—		—		—		11,160
	Currency translation	12		—		—		—		12


Balance at September 29, 2023
	Goodwill	17,401		7,038		6,242		33,078		63,759
	Accumulated impairment losses	(6,229)		(7,038)		(6,242)		(33,078)		(52,587)
		11,172		—		—		—		11,172
	Currency translation	1		—		—		—		1
	Impairment loss	(11,173)		—		—		—		(11,173)
Balance at September 27, 2024
	Goodwill	17,402		7,038		6,242		33,078		63,760
	Accumulated impairment losses	(17,402)		(7,038)		(6,242)		(33,078)		(63,760)
		$	—	$	—	$	—	$	—	$	—

Other Intangible Assets

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years. Amortization of patents and other intangible assets with definite lives was $339, $290 and $261 for 2024, 2023 and 2022, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $339 for fiscal 2025, $339 for fiscal 2026, $321 for fiscal 2027, $116 for fiscal 2028 and $75 for fiscal 2029.

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


	2024						2023
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,111	$	(4,107)	$	4	$	4,045	$	(4,041)	$	4
Other amortizable intangibles	12,597		(11,306)		1,291		12,769		(11,326)		1,443
Non-amortized trademarks	7,025		—		7,025		7,025		—		7,025
	$	23,733	$	(15,413)	$	8,320	$	23,839	$	(15,367)	$	8,472

Impairment of Long-Lived Assets

Warranties


Balance at October 1, 2021	$	14,073
Expense accruals for warranties issued during the period	4,563
Less current period warranty claims paid	8,997
Balance at September 30, 2022	$	9,639
Expense accruals for warranties issued during the period	11,330
Less current period warranty claims paid	9,228
Balance at September 29, 2023	$	11,741
Expense accruals for warranties issued during the period	8,758
Less current period warranty claims paid	10,288
Balance at September 27, 2024	$	10,211

Accumulated Other Comprehensive Income

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2024, 2023 and 2022 were as follows:


	2024						2023						2022
	Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	6,056	$	—	$	6,056	$	3,581	$	—	$	3,581	$	791	$	—	$	791
Unrealized loss on available-for-sale securities	23		(6)		17		(163)		42		(121)		—		—		—
Unamortized loss on pension plans	(237)		128		(109)		(276)		139		(137)		(321)		150		(171)
Accumulated other comprehensive income	$	5,842	$	122	$	5,964	$	3,142	$	181	$	3,323	$	470	$	150	$	620

The reclassifications out of AOCI for the years ended September 27, 2024, September 29, 2023, and September 30, 2022 were as follows:


	2024		2023		2022		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	39	$	45	$	45	Cost of sales / Operating expense
Tax effects	(11)		(11)		(11)		Income tax expense


Total reclassifications for the period	$	28	$	34	$	34

The changes in AOCI by component, net of tax, for the year ended September 27, 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	2,475		186		—		2,661
Amounts reclassified from accumulated other comprehensive income	—		—		39		39
Tax effects	—		(48)		(11)		(59)
Balance at September 27, 2024	$	6,056	$	17	$	(109)	$	5,964

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


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

Earnings per Share (“EPS”)

Basic EPS

Diluted EPS

Shares of non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 67,285, 63,506 and 39,956 shares for the years ended September 27, 2024, September 29, 2023 and September 30, 2022, respectively. Stock units that could potentially dilute earnings per share in the future and which were not included in the fully diluted computation because they would have been anti-dilutive totaled 70,715, 49,531 and 35,816 shares for the years ended September 27, 2024, September 29, 2023 and September 30, 2022, respectively.


	2024		2023		2022
Net (loss) income	$	(26,533)	$	19,534	$	44,491
Less: Undistributed loss (earnings) reallocated to non-vested shareholders	—		(122)		(174)
Net (loss) income per common share - basic and diluted	$	(26,533)	$	19,412	$	44,317
Weighted average common shares – Basic:
Class A	9,013		8,968		8,913
Class B	1,208		1,208		1,208
Dilutive stock options and restricted stock units	—		19		30
Weighted average common shares - Dilutive	10,221		10,195		10,151
Net (loss) income per common share – Basic:
Class A	$	(2.60)	$	1.93	$	4.42
Class B	$	(2.60)	$	1.75	$	4.02
Net (loss) income per common share – Diluted:
Class A	$	(2.60)	$	1.90	$	4.37
Class B	$	(2.60)	$	1.90	$	4.37

Stock-Based Compensation

Income Taxes

Employee Benefits

Foreign Operations and Related Derivative Financial Instruments

Currency gains and losses are recognized when assets and liabilities of foreign operations, denominated in other than their local currency, are converted into the local currency of the entity. Additionally, currency gains and losses are recognized through the settlement of transactions denominated in other than the local currency. The Company recognized currency losses from transactions of $385, $114 and $174 in 2024, 2023, and 2022, respectively, which were included in Other income, net in the accompanying Consolidated Statements of Operations.

Advertising & Promotions

Advertising and promotions expense in 2024, 2023 and 2022 totaled $44,732, $35,503 and $30,574, respectively. These charges are included in “Marketing and selling expenses.” Capitalized advertising costs, included in Other current assets, totaled $413 and $780 at September 27, 2024 and September 29, 2023, respectively, and primarily included catalogs and costs of advertising which have not yet run for the first time.

Shipping and Handling Costs

Shipping and handling fees billed to customers are included in “Net sales.” Shipping and handling costs are included in “Marketing and selling expenses” and totaled $13,196, $15,519 and $17,923 for 2024, 2023 and 2022, respectively.

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products and bathymetry data collection and processing, which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment. The gross amount capitalized related to software development was $66,909, less accumulated amortization of $41,284, at September 27, 2024 and $64,390, less accumulated amortization of $37,934, at September 29, 2023. These costs are amortized over the expected life of the software of three to seven years. Amortization expense related to capitalized software in 2024, 2023 and 2022 was $3,350, $4,062 and $3,444, respectively, and is included in depreciation expense on plant, property and equipment.

Fair Values

Valuation Techniques

Rabbi Trust Assets

Marketable Securities

Goodwill and Other Intangible Assets

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

New Accounting Pronouncements

Recently issued accounting pronouncements

Cover page - USD ($) $ in Millions	12 Months Ended
Cover page - USD ($) $ in Millions	Sep. 27, 2024	Nov. 29, 2024	Mar. 29, 2024
Statement [Line Items]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--09-27
Document Period End Date	Sep. 27, 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 250
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the 2025 Annual Meeting of the Shareholders of the Registrant are incorporated by reference into Part III of this report. As used in this report, the terms “we,” “us,” “our,” “Johnson Outdoors” and the “Company” mean Johnson Outdoors Inc. and its subsidiaries collectively, unless the context indicates another meaning.
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Entity Central Index Key	0000788329
Class A
Statement [Line Items]
Entity Common Stock, Shares Outstanding		9,090,288
Class B
Statement [Line Items]
Entity Common Stock, Shares Outstanding		1,207,760

INCOME TAXES (Schedule of Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 6,096	$ 6,201
Gross increases - tax positions in prior period	0	0
Gross decreases - tax positions in prior period	0	0
Gross increases - tax positions in current period	460	493
Settlements	0	0
Lapse of statute of limitations	(484)	(598)
Balance at end of year	$ 6,072	$ 6,096

COMMON STOCK

12 Months Ended

Sep. 27, 2024

Common Stock [Abstract]

COMMON STOCK

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


	2024	2023
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	9,093,978	9,043,189
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,207,760	1,207,760

Holders of Class A common stock are entitled to elect 25%, or the next highest whole number, of the members of the Company’s Board of Directors and holders of Class B common stock are entitled to elect the remaining directors. With respect to matters other than the election of directors or any matters for which class voting is required by law, holders of Class A common stock are entitled to one vote per share while holders of Class B common stock are entitled to ten votes per share. If any dividends (other than dividends paid in shares of the Company’s stock) are paid by the Company on its common stock, a dividend would be paid on each share of Class A common stock equal to 110% of the amount paid on each share of Class B common stock. Each share of Class B common stock is convertible at any time into one share of Class A common stock. During 2024 and 2023 there were 0 and 38 shares of Class B common stock converted into Class A common stock, respectively.

INCOME TAXES (Schedule Of Tax Credit Carryforwards (Details) $ in Thousands	Sep. 27, 2024 USD ($)
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 2,272
2025-2029
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,282
2030-2034
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	598
2035-2039
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
2040-2044
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	392
State
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,880
State \| 2025-2029
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,282
State \| 2030-2034
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	598
State \| 2035-2039
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
State \| 2040-2044
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	392
Foreign \| 2025-2029
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2030-2034
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2035-2039
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	0
Foreign \| 2040-2044
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 392

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Accumulated depreciation	$ 192,890	$ 177,426
Preferred stock, shares issued (in shares)	0	0
Treasury stock, shares (in shares)	42,654	25,342
Class A
Common stock, shares, issued (in shares)	9,093,978	9,043,189
Common stock, shares, outstanding (in shares)	9,093,978	9,043,189
Class B
Common stock, shares, issued (in shares)	1,207,760	1,207,760
Common stock, shares, outstanding (in shares)	1,207,760	1,207,760

EMPLOYEE BENEFITS (Details) - USD ($) $ in Thousands	12 Months Ended
EMPLOYEE BENEFITS (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Retirement Benefits [Abstract]
Expense attributable to the defined contribution programs	$ 2,187	$ 2,190	$ 2,044
Deferred compensation liability	$ 29,092	$ 24,607

INCOME TAXES (Schedule of Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate) (Details)	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Statutory U.S. federal income tax rate	21.00%	21.00%	21.00%
State income tax, net of federal benefit	2.20%	3.40%	3.40%
Uncertain tax positions, net of settlements	0.00%	(0.30%)	(0.50%)
Foreign-derived intangible income ("FDII") deduction	0.00%	(2.30%)	(0.90%)
Foreign tax rate differences	(4.50%)	2.20%	1.50%
Compensation	(3.80%)	2.40%	0.10%
Changes in estimates related to prior years tax return filing	(0.002)	(0.013)	(0.016)
Goodwill impairment	(7.30%)	0.00%	0.00%
Deferred tax asset - valuation allowance	3.50%	1.70%	1.60%
Tax Credits	1.60%	(2.50%)	(0.70%)
Other	(1.40%)	0.10%	0.50%
Effective income tax rate, continuing operations, Total	11.10%	24.40%	24.40%

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Sep. 27, 2024
Loss Contingency, Information about Litigation Matters [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and environmental matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 27, 2024

Fair Value Disclosures [Abstract]

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

The following table summarizes the Company’s financial assets measured at fair value as of September 27, 2024:


	Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	29,059	$	—	$	—	$	29,059
Marketable securities	—		16,541		—		16,541
Total	$	29,059	$	16,541	$	—	$	45,600

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
Marketable securities	—		40,707		—		40,707
Total	$	24,562	$	40,707	$	—	$	65,269

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

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 27, 2024, September 29, 2023 and September 30, 2022 was:


	Location of income recognized in Statement of Operations	2024		2023		2022
Rabbi trust assets	Other (income) expense, net	$	(6,669)	$	(2,862)	$	6,424

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Allowance for credit losses
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 907	$ 1,037	$ 2,494
Additions (Deductions) Charged to Costs and Expenses	2,914	177	30
Less Deductions	278	307	1,487
Balance at End of Year	3,543	907	1,037
Reserves for inventory valuation
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	18,471	9,089	5,548
Additions (Deductions) Charged to Costs and Expenses	10,985	10,225	4,409
Less Deductions	4,660	843	868
Balance at End of Year	24,796	18,471	9,089
Valuation of deferred tax assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	7,101	6,700	6,372
Additions (Deductions) Charged to Costs and Expenses	320	1,067	1,072
Less Deductions	1,054	666	744
Balance at End of Year	6,367	7,101	6,700
Reserves for sales returns
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	1,773	2,200	2,095
Additions (Deductions) Charged to Costs and Expenses	5,710	2,448	2,429
Less Deductions	3,431	2,875	2,324
Balance at End of Year	$ 4,052	$ 1,773	$ 2,200

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance, beginning of period (in shares) at Oct. 01, 2021		10,127,200
Balance, beginning of period at Oct. 01, 2021		$ 509	$ 82,899	$ 370,501	$ 7,386	$ (2,790)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	$ 44,491			44,491
Dividends declared				(12,171)
Issuance of stock under employee stock purchase plan (in shares)		5,112
Issuance of stock under employee stock purchase plan			332
Award of non-vested shares (in shares)		66,868
Award of non-vested shares		$ 3	(3)
Stock-based compensation			4,129
B to A conversion			(156)			156
Currency translation adjustment	(6,815)				(6,815)
Unrealized gain (loss) on available-for-sale securities, net of tax	0
Change in pension plans, net of tax					49
Non-vested stock forfeitures (in shares)		(2,040)
Non-vested stock forfeitures			150			(150)
Purchase of treasury stock at cost (in shares)		(5,089)
Purchase of treasury stock at cost						(506)
Balance, end of period (in shares) at Sep. 30, 2022		10,192,051
Balance, end of period at Sep. 30, 2022		$ 512	87,351	402,821	620	(3,290)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	19,534			19,534
Dividends declared				(12,781)
Issuance of stock under employee stock purchase plan (in shares)		5,401
Issuance of stock under employee stock purchase plan			266			460
Award of non-vested shares (in shares)		71,742
Award of non-vested shares		$ 2	(2,586)			2,123
Stock-based compensation			2,446
B to A conversion			(2)			2
Currency translation adjustment	2,790				2,790
Unrealized gain (loss) on available-for-sale securities, net of tax	0				(121)
Change in pension plans, net of tax					34
Non-vested stock forfeitures (in shares)		(10,632)
Non-vested stock forfeitures			759			(759)
Purchase of treasury stock at cost (in shares)		(7,613)
Purchase of treasury stock at cost						(444)
Balance, end of period (in shares) at Sep. 29, 2023		10,250,949
Balance, end of period at Sep. 29, 2023	499,737	$ 514	88,234	409,574	3,323	(1,908)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(26,533)			(26,533)
Dividends declared				(13,449)
Issuance of stock under employee stock purchase plan (in shares)		4,937
Issuance of stock under employee stock purchase plan			172
Award of non-vested shares (in shares)		63,164
Award of non-vested shares		$ 3	(3)
Stock-based compensation			1,292
Currency translation adjustment	2,475				2,475
Unrealized gain (loss) on available-for-sale securities, net of tax	0				138
Change in pension plans, net of tax					28
Non-vested stock forfeitures (in shares)		(7,237)
Non-vested stock forfeitures			451			(451)
Purchase of treasury stock at cost (in shares)		(10,075)
Purchase of treasury stock at cost						(436)
Balance, end of period (in shares) at Sep. 27, 2024		10,301,738
Balance, end of period at Sep. 27, 2024	$ 463,424	$ 517	$ 90,146	$ 369,592	$ 5,964	$ (2,795)

SEGMENTS OF BUSINESS (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended	12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 29, 2023	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Net sales	$ 105,874	$ 172,472	$ 175,856	$ 138,644	$ 96,345	$ 187,047	$ 202,115	$ 178,337		$ 592,846	$ 663,844	$ 743,355
Proceeds from sale of productive assets										2,245	14,990	12
Gain on sale of assets										$ 1,874	6,410	(90)
Restructuring, incurred cost, statement of income or comprehensive income [extensible enumeration]										Cost of sales, Operating Expenses
Camping \| Unaffiliated customers
Segment Reporting Information [Line Items]
Net sales										$ 37,798	45,258	70,308
Business exit costs										4,800
Donation of inventory to a nonprofit organization										2,000
Military and Commercial Tent Product Line \| Camping
Segment Reporting Information [Line Items]
Proceeds from sale of productive assets							14,990		$ 6,560
Net assets (liabilities) of productive assets sold							8,350
Gain on sale of assets							$ 6,640
One Customer
Segment Reporting Information [Line Items]
Net sales										$ 113,509	$ 101,392	$ 97,174

SEGMENTS OF BUSINESS

12 Months Ended

Sep. 27, 2024

Segment Reporting [Abstract]

SEGMENTS OF BUSINESS

The Company conducts its worldwide operations through separate business segments, each of which represent major product lines. Operations are conducted in the U.S. and various foreign countries, primarily in Europe, Canada and the Pacific Basin. During the years ended September 27, 2024, September 29, 2023, and September 30, 2022, combined sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $113,509, $101,392, and $97,174 respectively, of the Company's consolidated revenues.

The Company sold the Military and Commercial Tent product lines of its Camping business segment to a third party in an asset sale for a purchase price of $14,990 during the second quarter of fiscal 2023. The net book value of the assets and liabilities sold was approximately $8,350, resulting in a gain on sale of approximately $6,640, which was recorded in Other (income) expense, net in the Company’s accompanying Consolidated Statements of Operations. The purchase price and the net proceeds received by the Company related to this sale were subject to customary purchase price adjustment provisions and Company

indemnity obligations set forth in the definitive purchase agreement. Accordingly, during the third and fourth fiscal quarter of 2023, a working capital true-up was recorded, which reduced the purchase price and the final net gain to approximately $6,560. The sale did not include the Eureka! brand name or the Eureka! consumer/recreational Camping business line.

During fiscal 2023, the Company also developed plans to fully exit the Eureka! brand of the Camping segment, which included liquidating all remaining consumer inventory of Eureka! branded products and winding down operations. This will allow the Company to focus solely on the Jetboil product line, which we believe has a strong position in the outdoor cooking market. The Company incurred expenses of approximately $4,800 in fiscal 2023 related to the wind down of the Eureka! branded business, which included accruing exit costs and increasing inventory reserves, as well as incurring a contribution expense for a $2,000 donation of Eureka! inventory to a nonprofit organization. The related costs in fiscal 2024 were insignificant. These costs are recorded in Costs of Sales and Operating Expenses in the Consolidated Statements of Operations.

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

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


	2024		2023		2022
Net sales:
Fishing:
Unaffiliated customers	$	451,842	$	491,890	$	525,563
Interunit transfers	499		1,037		1,019
Camping:
Unaffiliated customers	37,798		45,258		70,308
Interunit transfers	37		64		47
Watercraft Recreation:
Unaffiliated customers	28,731		40,590		67,884
Interunit transfers	85		178		56
Diving
Unaffiliated customers	73,610		85,031		78,862
Interunit transfers	18		38		12
Other / Corporate	865		1,075		738
Eliminations	(639)		(1,317)		(1,134)
Total	$	592,846	$	663,844	$	743,355
Operating (loss) profit:
Fishing	$	(6,598)	$	41,325	$	65,433
Camping	3,848		457		13,415
Watercraft Recreation	(4,336)		(1,777)		6,173
Diving	(1,244)		6,092		4,705
Other / Corporate	(35,192)		(34,357)		(23,416)
	$	(43,522)	$	11,740	$	66,310
Depreciation and amortization expense:
Fishing	$	13,871	$	11,653	$	9,690
Camping	335		469		727
Watercraft Recreation	1,291		688		620
Diving	763		711		635
Other / Corporate	3,348		2,774		2,562
	$	19,608	$	16,295	$	14,234
Capital expenditures:
Fishing	$	17,248	$	17,427	$	26,114
Camping	509		372		87
Watercraft Recreation	720		2,181		1,079
Diving	990		828		834
Other / Corporate	2,551		1,860		3,576
	$	22,018	$	22,668	$	31,690
Goodwill, net:
Fishing	$	—	$	11,172
Camping	—		—
Watercraft Recreation	—		—
Diving	—		—
	$	—	$	11,172
Total assets (end of period):
Fishing	$	325,882	$	363,463
Camping	45,726		53,003
Watercraft Recreation	23,790		26,953
Diving	77,465		83,555
Other / Corporate	162,349		154,632
	$	635,212	$	681,606

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


	2024		2023		2022
Net sales:
United States:
Unaffiliated customers	$	513,978	$	569,383	$	649,867
Interunit transfers	20,958		33,873		34,212
Europe:
Unaffiliated customers	34,406		39,155		34,427
Interunit transfers	8,456		9,866		12,109
Canada:
Unaffiliated customers	31,502		39,465		44,635
Interunit transfers	93		—		—
Other:
Unaffiliated customers	12,959		15,841		14,425
Interunit transfers	57		18		17
Eliminations	(29,563)		(43,757)		(46,337)
	$	592,846	$	663,844	$	743,355
Total assets:
United States	$	520,834	$	565,402
Europe	52,486		44,360
Canada and other	61,892		71,844
	$	635,212	$	681,606
Long-term assets (1):
United States	$	174,106	$	188,073
Europe	6,468		6,578
Canada and other	2,489		9,948
	$	183,063	$	204,599

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

- Definition

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

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+ Details

EMPLOYEE BENEFITS	12 Months Ended
EMPLOYEE BENEFITS	Sep. 27, 2024
Retirement Benefits [Abstract]
EMPLOYEE BENEFITS	EMPLOYEE BENEFITS A majority of the Company’s full-time employees are covered by defined contribution programs. Expenses attributable to the defined contribution programs were approximately $2,187, $2,190 and $2,044 for 2024, 2023 and 2022, respectively. The Company also has a non-qualified deferred compensation plan that provides certain officers and employees the ability to defer a portion of their compensation until a later date. The deferred amounts and earnings thereon are payable to participants, or designated beneficiaries, at specified future dates upon retirement, death or termination of employment from the Company. The deferred compensation liability, which is reported at fair value equal to the related rabbi trust assets, and is classified as “Deferred compensation liability” on our accompanying Consolidated Balance Sheets, was approximately $29,092 and $24,607 as of September 27, 2024 and September 29, 2023, respectively. See “Note 4 Fair Value” for additional information.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

LEASES (Tables)

12 Months Ended

Sep. 27, 2024

Leases [Abstract]

Schedule of Components of Lease Expense

As of September 27, 2024, the components of lease expense recognized in the accompanying Consolidated Statements of Operations were as follows:


	Year ended		Year ended		Year ended
	September 27, 2024		September 29, 2023		September 30, 2022
Lease Cost
Operating lease costs	$	9,889	$	9,819	$	9,129
Short-term lease costs	2,393		2,493		1,739
Variable leases costs	172		171		172
Total lease cost	$	12,454	$	12,483	$	11,040

Schedule of Right of Use Assets and Lease Liabilities

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


	Year ended			Year ended
	September 27, 2024			September 29, 2023
Operating leases:

Operating lease ROU assets	$	47,547		$	50,746

Current operating leases liabilities	7,528			7,009
Non-current operating lease liabilities	41,806			45,335
Total operating lease liabilities	$	49,334		$	52,344

Weighted average remaining lease term (in years)	11.15			11.96

Weighted average discount rate	3.21		%	3.21		%

Cash paid for amounts included in the measurement of lease liabilities	$	9,194		$	8,858

ROU assets obtained in exchange for lease liabilities	$	3,906		$	3,686

Schedule of Maturities of Operating Lease Liabilities

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 27, 2024 were as follows:


Year	Related parties included in total		Total
2025	$	1,308	$	9,382
2026	1,348		7,874
2027	226		6,184
2028	—		4,230
2029	—		3,414
Thereafter	—		29,754
Total undiscounted lease payments	2,882		60,838
Less: Imputed interest	(49)		(11,504)
Total net lease liability	$	2,833	$	49,334

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Earnings Per Share ("EPS")) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Undistributed earnings, basic	$ 0
Non-Vested Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from EPS (shares)	67,285	63,506	39,956
Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from EPS (shares)	70,715	49,531	35,816

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Net sales	$ 592,846	$ 663,844	$ 743,355
Cost of sales	391,866	419,757	472,023
Gross profit	200,980	244,087	271,332
Operating expenses:
Marketing and selling	144,564	144,446	133,891
Administrative management, finance and information systems	57,643	56,497	43,419
Goodwill impairment	11,173	0	0
Research and development	31,122	31,404	27,712
Total operating expenses	244,502	232,347	205,022
Operating (loss) profit	(43,522)	11,740	66,310
Interest income	(4,844)	(4,543)	(807)
Interest expense	152	152	153
Other (income) expense, net	(8,968)	(9,693)	8,076
(Loss) Profit before income taxes	(29,862)	25,824	58,888
Income tax (benefit) expense	(3,329)	6,290	14,397
Net (loss) income	$ (26,533)	$ 19,534	$ 44,491
Weighted average common shares - Basic:
Dilutive stock options and restricted stock units (in shares)	0	19	30
Weighted average common shares - Dilutive (in shares)	10,221	10,195	10,151
Class A
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	9,013	8,968	8,913
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic (USD per share)	$ (2.60)	$ 1.93	$ 4.42
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted (USD per share)	(2.60)	1.90	4.37
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 1.32	$ 1.26	$ 1.21
Class B
Weighted average common shares - Basic:
Weighted average common shares - Basic (in shares)	1,208	1,208	1,208
Net (loss) income per common share - Basic:
Net (loss) income per common share - Basic (USD per share)	$ (2.60)	$ 1.75	$ 4.02
Net (loss) income per common share - Diluted:
Net (loss) income per common share - Diluted (USD per share)	(2.60)	1.90	4.37
Dividends declared per common share:
Dividends declared per common share (USD per share)	$ 1.20	$ 1.15	$ 1.10

COMMON STOCK (Schedule Of Authorized And Outstanding Shares By Class) (Details) - $ / shares	Sep. 27, 2024	Sep. 29, 2023
Class A
Class of Stock [Line Items]
Par value (USD per share)	$ 0.05	$ 0.05
Authorized (in shares)	20,000,000	20,000,000
Outstanding (in shares)	9,093,978	9,043,189
Class B
Class of Stock [Line Items]
Par value (USD per share)	$ 0.05	$ 0.05
Authorized (in shares)	3,000,000	3,000,000
Outstanding (in shares)	1,207,760	1,207,760

- Definition

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

+ References

+ Details

INCOME TAXES (Schedule Of Operating Loss Carryforwards) (Details) $ in Thousands	Sep. 27, 2024 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 34,790
2025-2029
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	12,654
2030-2034
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	4,511
2035-2039
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	5,111
2040-2044
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,678
Indefinite
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	9,836
State
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	13,631
State \| 2025-2029
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,157
State \| 2030-2034
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,115
State \| 2035-2039
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	5,111
State \| 2040-2044
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,678
State \| Indefinite
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	1,570
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	21,159
Foreign \| 2025-2029
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	10,497
Foreign \| 2030-2034
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	2,396
Foreign \| 2035-2039
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
Foreign \| 2040-2044
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	0
Foreign \| Indefinite
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$ 8,266

Audit Information	12 Months Ended
Audit Information	Sep. 27, 2024
Audit Information [Abstract]
Auditor Firm ID	49
Auditor Name	RSM US LLP
Auditor Location	Milwaukee, Wisconsin

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of Non-Vested Stock Activity) (Details) - Non-Vested Stock - $ / shares	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
Shares
Beginning balance (in shares)	61,242	58,136
Non-vested stock grants (in shares)	38,868	28,528
Non-vested stock forfeited (in shares)	(7,237)	(10,632)
Restricted stock vested (in shares)	(36,484)	(14,790)
Ending balance (in shares)	56,389	61,242
Weighted Average Grant Price
Beginning balance (USD per share)	$ 66.48	$ 73.37
Non-vested stock grants (USD per share)	48.70	59.25
Non-vested stock forfeited (USD per share)	62.36	71.41
Restricted stock vested (USD per share)	58.85	76.07
Ending balance (USD per share)	$ 59.69	$ 66.48

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

12 Months Ended

Sep. 27, 2024

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

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

Under the Company’s 2023 Non-Employee Director Stock Ownership Plan and the 2020 Long-Term Incentive Plan (the only plans where shares currently remain available for future equity incentive awards) there were a total of 401,833 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at September 27, 2024. Share awards previously made under the Company's 2010 Long-Term Stock Incentive Plan and 2012 Non-Employee Director Stock Ownership Plan, which no longer allow for additional share grants, also remain outstanding.

The Company recognized additional tax expense of $351 and $95 for 2024 and 2023, respectively, from the vesting of restricted stock and restricted stock units, and additional tax benefit of $98 for 2022. These amounts were recorded as a component of income tax (benefit) expense. The Company recognizes forfeitures of non-vested equity awards as incurred.

Non-Vested Stock

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

A summary of non-vested stock activity for the two year period ended September 27, 2024 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
Non-vested stock at September 30, 2022	58,136	$	73.37
Non-vested stock grants	28,528	59.25
Non-vested stock forfeited	(10,632)	71.41
Restricted stock vested	(14,790)	76.07
Non-vested stock at September 29, 2023	61,242	66.48
Non-vested stock grants	38,868	48.70
Non-vested stock forfeited	(7,237)	62.36
Restricted stock vested	(36,484)	58.85
Non-vested stock September 27, 2024	56,389	59.69

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 7,744 and 2,289 during 2024 and 2023, respectively. The fair value of restricted stock vested during 2024, 2023 and 2022 was approximately $1,562, $909 and $1,002, respectively.

Stock compensation expense, net of forfeitures, related to non-vested stock was $1,690, $1,612 and $1,252 during 2024, 2023 and 2022, respectively. The tax benefit recognized during 2024, 2023 and 2022 related to stock based compensation was $410, $390 and $295, respectively. Unrecognized compensation cost related to non-vested stock as of September 27, 2024 was

$1,552, which amount will be amortized to expense through November 2027 or adjusted for changes in future estimated or actual forfeitures.

Restricted Stock Units

All restricted stock units awarded by the Company during fiscal 2024 and in prior years have been granted at their fair market value on the date of grant. The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock trading price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s shares traded. The vesting period for RSUs is generally one year from the date of grant for RSUs granted to directors and three years from the date of the grant for RSUs granted to employees.

A summary of RSU activity follows:


	Number of RSUs	Weighted Average Grant Price
RSUs at September 30, 2022	65,994	$	82.58
RSUs granted	36,484	56.54
RSUs forfeited	(7,492)	76.75
RSUs vested	(26,742)	64.51
RSUs at September 29, 2023	68,244	76.38
RSUs granted	38,054	54.20
RSUs forfeited	(4,590)	62.65
RSUs vested	(17,516)	88.49
RSUs at September 27, 2024	84,192	64.58

RSU grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of units and issuance of unrestricted shares of Class A common stock by tendering a portion of such unrestricted shares back to the Company. Shares tendered back to the Company were 2,331 and 5,324 during 2024 and 2023, respectively. The fair value of restricted stock units vested during 2024, 2023 and 2022 was approximately $1,171, $2,247 and $3,240, respectively.

Stock compensation (benefit) expense, net of forfeitures, related to restricted stock units was $(503), $732 and $2,522 for the years ended September 27, 2024, September 29, 2023 and September 30, 2022, respectively. The tax expense recognized during 2024 related to restricted stock unit based compensation was $43, and the tax benefit was $462 and $242, in 2023 and 2022, respectively. Unrecognized compensation cost related to non-vested restricted stock units as of September 27, 2024 was $0.

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

Employees' Stock Purchase Plan

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

The Company issued 4,937, 5,401 and 5,112 shares of Class A common stock under the Purchase Plan during the years 2024, 2023 and 2022, respectively, and recognized expense of $105, $102 and $355 in 2024, 2023 and 2022, respectively.

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Accrued interest on income taxes	$ 2,014	$ 1,913
Unrecognized tax benefits	6,072	6,096	$ 6,201
Unrecognized tax benefits that would impact effective tax rate	5,121
Interest (refund) included in income tax expense	101	$ 47	$ (15)
Additional income tax provision	$ 15,800

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Advertising & Promotions) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Advertising and promotions expense	$ 44,732	$ 35,503	$ 30,574
Capitalized advertising costs	$ 413	$ 780

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net sales	$ 105,874	$ 172,472	$ 175,856	$ 138,644	$ 96,345	$ 187,047	$ 202,115	$ 178,337	$ 592,846	$ 663,844	$ 743,355
Gross profit	24,873	61,822	61,431	52,854	28,386	77,587	75,335	62,779	200,980	244,087	271,332
Operating profit (loss)	(42,809)	(506)	(253)	46	(22,565)	17,443	11,390	5,472	(43,522)	11,740	66,310
Income (loss) before income taxes	(39,680)	907	3,012	5,899	(22,112)	19,822	19,948	8,166	(29,862)	25,824	58,888
Income tax expense (benefit)	(5,414)	(715)	856	1,944	(6,105)	5,021	5,087	2,287	(3,329)	6,290	14,397
Net (loss) income	$ (34,266)	$ 1,622	$ 2,156	$ 3,955	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ (26,533)	$ 19,534	$ 44,491
Class A
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss) per common share - Basic (USD per share)	$ (3.35)	$ 0.16	$ 0.21	$ 0.39	$ (1.56)	$ 1.46	$ 1.47	$ 0.58	$ (2.60)	$ 1.93	$ 4.42
Net (loss) income per common share - Diluted (USD per share)	(3.35)	0.16	0.21	0.38	(1.56)	1.44	1.45	0.57	(2.60)	1.90	4.37
Class B
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss) per common share - Basic (USD per share)	(3.35)	0.16	0.21	0.35	(1.56)	1.33	1.33	0.53	(2.60)	1.75	4.02
Net (loss) income per common share - Diluted (USD per share)	$ (3.35)	$ 0.16	$ 0.21	$ 0.38	$ (1.56)	$ 1.44	$ 1.45	$ 0.57	$ (2.60)	$ 1.90	$ 4.37

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Sep. 27, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 289,812	$ 271,779
Less accumulated depreciation	192,890	177,426
Property, plant and equipment, net of accumulated depreciation	96,922	94,353
Property improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 330	380
Property improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Property improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	20 years
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 36,135	35,877
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	20 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	40 years
Furniture and fixtures, equipment and computer software
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 253,347	$ 235,522
Furniture and fixtures, equipment and computer software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Furniture and fixtures, equipment and computer software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	10 years

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net (loss) income	$ (34,266)	$ 1,622	$ 2,156	$ 3,955	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	$ (26,533)	$ 19,534	$ 44,491

- Definition

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

+ References

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Shipping and Handling Costs) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Cost of sales	$ 391,866	$ 419,757	$ 472,023
Shipping and Handling
Disaggregation of Revenue [Line Items]
Cost of sales	$ 13,196	$ 15,519	$ 17,923

- Definition

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

+ References + Details

FAIR VALUE MEASUREMENTS (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Assets:
Rabbi trust assets	$ 29,059	$ 24,562
Marketable securities	16,541	40,707
Total	45,600	65,269
Level 1
Assets:
Rabbi trust assets	29,059	24,562
Marketable securities	0	0
Total	29,059	24,562
Level 2
Assets:
Rabbi trust assets	0	0
Marketable securities	16,541	40,707
Total	16,541	40,707
Level 3
Assets:
Rabbi trust assets	0	0
Marketable securities	0	0
Total	$ 0	$ 0

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 27, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company conducts transactions with certain related parties including organizations controlled by the Johnson Family. These transactions include product purchases, aviation services, office rental, and facility fees. Total costs of these transactions were $1,537, $1,473 and $1,425 for 2024, 2023 and 2022, respectively. Amounts due to/from related parties were immaterial at September 27, 2024 and September 29, 2023.

- Definition

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

+ References

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+ Details

INCOME TAXES (Schedule of Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Deferred tax assets:
Inventories	$ 6,126	$ 4,628
Compensation	4,386	6,954
Lease liabilities	10,746	12,956
Tax credit carryforwards	2,272	2,116
Net operating loss carryforwards	5,374	5,488
Research and Experimental Expenditures	8,846	4,536
Other	7,510	7,310
Total gross deferred tax assets	45,260	43,988
Less valuation allowance	6,367	7,101
Deferred tax assets	38,893	36,887
Deferred tax liabilities:
Goodwill and other intangibles	1,395	2,476
Right of Use assets	10,316	12,571
Depreciation and amortization	4,941	4,578
Foreign statutory reserves	734	748
Net deferred tax assets	$ 21,507	$ 16,514

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	$ 6,056	$ 3,581	$ 791
Tax Effect	0	0	0
Net of Tax Effect	6,056	3,581	791
Unrealized loss on available-for-sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	23	(163)	0
Tax Effect	(6)	42	0
Net of Tax Effect	17	(121)	0
Unamortized loss on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	(237)	(276)	(321)
Tax Effect	128	139	150
Net of Tax Effect	(109)	(137)	(171)
Total Reclassifications for the Period
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax Amount	5,842	3,142	470
Tax Effect	122	181	150
Net of Tax Effect	$ 5,964	$ 3,323	$ 620

- Definition

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

+ References + Details

- Definition

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

+ References + Details

- Definition

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

+ References

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FAIR VALUE MEASUREMENTS (Narrative) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure, non-recurring	$ 45,600	$ 65,269
Non Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure, non-recurring	0	0	$ 0
Liabilities, fair value disclosure, non-recurring	$ 0	$ 0	$ 0

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 27, 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

LEASES (Schedule of Components of Lease Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Lease Cost
Operating lease costs	$ 9,889	$ 9,819	$ 9,129
Short-term lease costs	2,393	2,493	1,739
Variable leases costs	172	171	172
Total lease cost	$ 12,454	$ 12,483	$ 11,040

LEASES (Schedule of Right of Use Assets and Lease Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
Operating leases:
Operating lease ROU assets	$ 47,547	$ 50,746
Current operating leases liabilities	7,528	7,009
Non-current operating lease liabilities	41,806	45,335
Total operating lease liabilities	$ 49,334	$ 52,344
Weighted average remaining lease term (in years)	11 years 1 month 24 days	11 years 11 months 15 days
Weighted average discount rate	3.21%	3.21%
Cash paid for amounts included in the measurement of lease liabilities	$ 9,194	$ 8,858
ROU assets obtained in exchange for lease liabilities	$ 3,906	$ 3,686

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Reclassifications Out of Accumulated OCI) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss									$ 391,866	$ 419,757	$ 472,023
Income tax expense	$ (5,414)	$ (715)	$ 856	$ 1,944	$ (6,105)	$ 5,021	$ 5,087	$ 2,287	(3,329)	6,290	14,397
Net (loss) income	$ (34,266)	$ 1,622	$ 2,156	$ 3,955	$ (16,007)	$ 14,801	$ 14,861	$ 5,879	(26,533)	19,534	44,491
Reclassification out of Accumulated Other Comprehensive Income \| Unamortized loss on defined benefit pension plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss									39	45	45
Income tax expense									(11)	(11)	(11)
Net (loss) income									$ 28	$ 34	$ 34

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

- Definition

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

+ References

+ Details

SEGMENTS OF BUSINESS (Schedule Of Operations By Geographic Area) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:	$ 105,874	$ 172,472	$ 175,856	$ 138,644	$ 96,345	$ 187,047	$ 202,115	$ 178,337	$ 592,846	$ 663,844	$ 743,355
Total assets:	635,212				681,606				635,212	681,606
Long-term assets:	183,063				204,599				183,063	204,599
United States:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Total assets:	520,834				565,402				520,834	565,402
Long-term assets:	174,106				188,073				174,106	188,073
Europe:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Total assets:	52,486				44,360				52,486	44,360
Long-term assets:	6,468				6,578				6,468	6,578
Canada and other
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Total assets:	61,892				71,844				61,892	71,844
Long-term assets:	$ 2,489				$ 9,948				2,489	9,948
Unaffiliated customers \| United States:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									513,978	569,383	649,867
Unaffiliated customers \| Europe:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									34,406	39,155	34,427
Unaffiliated customers \| Canada:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									31,502	39,465	44,635
Unaffiliated customers \| Other:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									12,959	15,841	14,425
Interunit transfers
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									(29,563)	(43,757)	(46,337)
Interunit transfers \| United States:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									20,958	33,873	34,212
Interunit transfers \| Europe:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									8,456	9,866	12,109
Interunit transfers \| Canada:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									93	0	0
Interunit transfers \| Other:
Schedule of Revenues from External Customers and Long-Lived Assets [Table]
Net sales:									$ 57	$ 18	$ 17

INCOME TAXES (Tables)

12 Months Ended

Sep. 27, 2024

Income Tax Disclosure [Abstract]

Schedule of U.S. And Foreign Income Before Taxes

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


	2024		2023		2022
United States	$	(32,560)	$	16,070	$	51,229
Foreign	2,698		9,754		7,659
	$	(29,862)	$	25,824	$	58,888

Schedule of Income Tax Expense

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


	2024		2023		2022
Current:
Federal	$	159	$	7,631	$	8,798
State	40		2,267		834
Foreign	1,618		3,286		2,922
Deferred	(5,146)		(6,894)		1,843
	$	(3,329)	$	6,290	$	14,397

Schedule of Tax Effects of Temporary Differences Giving Rise to Deferred Tax Assets And Liabilities

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


	2024		2023
Deferred tax assets:
Inventories	$	6,126	$	4,628
Compensation	4,386		6,954
Lease liabilities	10,746		12,956
Tax credit carryforwards	2,272		2,116
Net operating loss carryforwards	5,374		5,488
Research and Experimental Expenditures	8,846		4,536
Other	7,510		7,310
Total gross deferred tax assets	45,260		43,988
Less valuation allowance	6,367		7,101
Deferred tax assets	38,893		36,887
Deferred tax liabilities:
Goodwill and other intangibles	1,395		2,476
Right of Use assets	10,316		12,571
Depreciation and amortization	4,941		4,578
Foreign statutory reserves	734		748
Net deferred tax assets	$	21,507	$	16,514

Schedule of Net Deferred Tax Assets in Consolidated Balance Sheet

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheets as of the years ended September 27, 2024 and September 29, 2023 were as follows:


	2024		2023
Non-current assets	$	23,420	$	18,352
Non-current liabilities	1,913		1,838
Net deferred tax assets	$	21,507	$	16,514

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

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


	2024		2023		2022
Statutory U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
State income tax, net of federal benefit	2.2	%	3.4	%	3.4	%
Uncertain tax positions, net of settlements	—	%	(0.3)	%	(0.5)	%
Foreign-derived intangible income ("FDII") deduction	—	%	(2.3)	%	(0.9)	%

Foreign tax rate differences	(4.5)	%	2.2	%	1.5	%
Compensation	(3.8)	%	2.4	%	0.1	%
Changes in estimates related to prior years tax return filing	(0.2)	%	(1.3)	%	(1.6)	%
Goodwill impairment	(7.3)	%	—	%	—	%
Deferred tax asset - valuation allowance	3.5	%	1.7	%	1.6	%
Tax Credits	1.6	%	(2.5)	%	(0.7)	%
Other	(1.4)	%	0.1	%	0.5	%
	11.1	%	24.4	%	24.4	%

Schedule of Operating Loss Carryforwards

The Company’s net operating loss carryforwards and their expirations as of September 27, 2024 were as follows:


	State		Foreign		Total
Year of expiration
2025-2029	$	2,157	$	10,497	$	12,654
2030-2034	2,115		2,396		4,511
2035-2039	5,111		—		5,111
2040-2044	2,678		—		2,678
Indefinite	1,570		8,266		9,836
Total	$	13,631	$	21,159	$	34,790

Schedule of Tax Credit Carryforwards

The Company has tax credit carryforwards as follows:


	State		Federal		Total
Year of expiration
2025-2029	$	1,282	$	—	$	1,282
2030-2034	598		—		598
2035-2039	—		—		—
2040-2044	—		392		392

Total	$	1,880	$	392	$	2,272

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

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


	2024		2023
Beginning balance	$	6,096	$	6,201
Gross increases - tax positions in prior period	—		—
Gross decreases - tax positions in prior period	—		—
Gross increases - tax positions in current period	460		493
Settlements	—		—
Lapse of statute of limitations	(484)		(598)
Ending balance	$	6,072	$	6,096

Schedule of Income Tax Examinations

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


Jurisdiction			Fiscal Years
United States			2021-2024
Canada			2020-2024
France			2020-2024
Germany			2018-2024
Italy			2022-2024
Switzerland			2014-2024

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Current assets:
Cash and cash equivalents	$ 145,498	$ 111,854
Short-term investments	16,541	26,764
Accounts receivable, net	40,649	43,159
Inventories	209,788	261,474
Other current assets	16,252	15,405
Total current assets	428,728	458,656
Investments	0	13,943
Property, plant and equipment, net of accumulated depreciation of $192,890 and $177,426, respectively	96,922	94,353
Right of use assets	47,547	50,746
Deferred income taxes	23,420	18,352
Goodwill	0	11,172
Other intangible assets, net	8,320	8,472
Other assets	30,275	25,912
Total assets	635,212	681,606
Current liabilities:
Accounts payable	36,077	42,744
Current lease liability	7,528	7,009
Accrued liabilities:
Salaries, wages and benefits	12,408	16,741
Accrued warranty	10,211	11,741
Income taxes payable	2,109	4,252
Accrued discounts and returns	7,430	8,176
Accrued customer programs	4,200	3,774
Other	10,481	9,569
Total current liabilities	90,444	104,006
Non-current lease liability	41,806	45,335
Deferred income taxes	1,913	1,838
Retirement benefits	1,645	1,588
Deferred compensation liability	29,092	24,607
Other liabilities	6,888	4,495
Total liabilities	171,788	181,869
Shareholders' equity:
Preferred stock: none issued	0	0
Common stock:
Capital in excess of par value	90,146	88,234
Retained earnings	369,592	409,574
Accumulated other comprehensive income	5,964	3,323
Treasury stock at cost, shares of Class A common stock: 42,654 and 25,342, respectively	(2,795)	(1,908)
Total shareholders' equity	463,424	499,737
Total liabilities and shareholders' equity	635,212	681,606
Class A
Common stock:
Shares issued and outstanding	456	453
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Related Party Transactions [Abstract]
Costs associated with related party transactions	$ 1,537	$ 1,473	$ 1,425

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Goodwill by Segment) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 27, 2024	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Goodwill [Abstract]
Goodwill, gross	$ 63,760	$ 63,760	$ 63,759	$ 63,747
Accumulated impairment losses	(63,760)	(63,760)	(52,587)	(52,587)
Goodwill, net	0	0	11,172	11,160
Currency translation		1	12
Impairment loss	(11,173)	(11,173)	0	0
Fishing
Goodwill [Abstract]
Goodwill, gross	17,402	17,402	17,401	17,389
Accumulated impairment losses	(17,402)	(17,402)	(6,229)	(6,229)
Goodwill, net	0	0	11,172	11,160
Currency translation		1	12
Impairment loss		(11,173)
Camping
Goodwill [Abstract]
Goodwill, gross	7,038	7,038	7,038	7,038
Accumulated impairment losses	(7,038)	(7,038)	(7,038)	(7,038)
Goodwill, net	0	0	0	0
Currency translation		0	0
Impairment loss		0
Watercraft
Goodwill [Abstract]
Goodwill, gross	6,242	6,242	6,242	6,242
Accumulated impairment losses	(6,242)	(6,242)	(6,242)	(6,242)
Goodwill, net	0	0	0	0
Currency translation		0	0
Impairment loss		0
Diving
Goodwill [Abstract]
Goodwill, gross	33,078	33,078	33,078	33,078
Accumulated impairment losses	(33,078)	(33,078)	(33,078)	(33,078)
Goodwill, net	$ 0	0	0	$ 0
Currency translation		0	$ 0
Impairment loss		$ 0

LEASES (Narrative) (Details) $ in Thousands	12 Months Ended
LEASES (Narrative) (Details) $ in Thousands	Sep. 27, 2024 USD ($) contract	Sep. 29, 2023 USD ($)	Sep. 30, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Number of contracts \| contract	200
Related Parties
Lessee, Lease, Description [Line Items]
Related party rent expenses \| $	$ 1,255	$ 1,255	$ 1,209
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	16 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Accounting Policies [Abstract]
Raw materials	$ 103,780	$ 114,467
Finished goods	106,008	147,007
Total Inventories	$ 209,788	$ 261,474

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)

12 Months Ended

Sep. 27, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Non-Vested Stock Activity

A summary of non-vested stock activity for the two year period ended September 27, 2024 related to the Company’s stock ownership plans is as follows:


	Shares	Weighted Average Grant Price
Non-vested stock at September 30, 2022	58,136	$	73.37
Non-vested stock grants	28,528	59.25
Non-vested stock forfeited	(10,632)	71.41
Restricted stock vested	(14,790)	76.07
Non-vested stock at September 29, 2023	61,242	66.48
Non-vested stock grants	38,868	48.70
Non-vested stock forfeited	(7,237)	62.36
Restricted stock vested	(36,484)	58.85
Non-vested stock September 27, 2024	56,389	59.69

Schedule of RSU Activity

A summary of RSU activity follows:


	Number of RSUs	Weighted Average Grant Price
RSUs at September 30, 2022	65,994	$	82.58
RSUs granted	36,484	56.54
RSUs forfeited	(7,492)	76.75
RSUs vested	(26,742)	64.51
RSUs at September 29, 2023	68,244	76.38
RSUs granted	38,054	54.20
RSUs forfeited	(4,590)	62.65
RSUs vested	(17,516)	88.49
RSUs at September 27, 2024	84,192	64.58

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Warranty Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Warranty Activity
Product warranty accrual, balance at beginning of period	$ 11,741	$ 9,639	$ 14,073
Expense accruals for warranties issued during the period	8,758	11,330	4,563
Less current period warranty claims paid	10,288	9,228	8,997
Product warranty accrual, balance at end of period	$ 10,211	$ 11,741	$ 9,639

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Foreign Operations and Related Derivative Financial Instruments) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Foreign Currencies [Line Items]
Currency losses from transactions	$ 385	$ 114	$ 174
Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Total percent of revenues in foreign currency (as percent)	14.00%
Euro \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency (as percent)	6.00%
Canadian Dollars \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency (as percent)	6.00%
Various Other Foreign Currencies \| Revenue Benchmark \| Foreign Exchange Risk
Foreign Currencies [Line Items]
Percent of revenues in foreign currency (as percent)	2.00%

LEASES

12 Months Ended

Sep. 27, 2024

Leases [Abstract]

LEASES

The Company determines if an arrangement is a lease at inception. The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. As an ongoing accounting policy election under Topic 842, the Company excludes short-term leases (terms of 12 months or less) from the balance sheet presentation and accounts for non-lease and lease components in a contract as a single lease component for most asset classes. All leases in which the Company is the lessee are classified as operating leases, and the Company does not have any finance leases or sublease agreements. Additionally, the Company does not have any leases in which it is the lessor.

As of September 27, 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 new definition, and the determination of the discount rate, which is assumed to be the incremental borrowing rate. The incremental borrowing rate is derived from information available to the Company at the lease commencement date based on lease length and location.

As of September 27, 2024, the components of lease expense recognized in the accompanying Consolidated Statements of Operations were as follows:


	Year ended		Year ended		Year ended
	September 27, 2024		September 29, 2023		September 30, 2022
Lease Cost
Operating lease costs	$	9,889	$	9,819	$	9,129
Short-term lease costs	2,393		2,493		1,739
Variable leases costs	172		171		172
Total lease cost	$	12,454	$	12,483	$	11,040

Included in the amounts in the table above was rent expense to related parties of $1,255, $1,255 and $1,209, for the years ended September 27, 2024 September 29, 2023, and September 30, 2022, respectively.

As of September 27, 2024 and September 29, 2023, the Company did not have any finance leases. While the Company extended or renewed various existing leases during the year, there were no significant new leases entered into during the year ended September 27, 2024. As of September 27, 2024, the Company did not have any significant operating lease commitments that have not yet commenced.

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


	Year ended			Year ended
	September 27, 2024			September 29, 2023
Operating leases:

Operating lease ROU assets	$	47,547		$	50,746

Current operating leases liabilities	7,528			7,009
Non-current operating lease liabilities	41,806			45,335
Total operating lease liabilities	$	49,334		$	52,344

Weighted average remaining lease term (in years)	11.15			11.96

Weighted average discount rate	3.21		%	3.21		%

Cash paid for amounts included in the measurement of lease liabilities	$	9,194		$	8,858

ROU assets obtained in exchange for lease liabilities	$	3,906		$	3,686

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 27, 2024 were as follows:


Year	Related parties included in total		Total
2025	$	1,308	$	9,382
2026	1,348		7,874
2027	226		6,184
2028	—		4,230
2029	—		3,414
Thereafter	—		29,754
Total undiscounted lease payments	2,882		60,838
Less: Imputed interest	(49)		(11,504)
Total net lease liability	$	2,833	$	49,334

INCOME TAXES (Schedule of Income Tax Expense) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 30, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Current:
Federal									$ 159	$ 7,631	$ 8,798
State									40	2,267	834
Foreign									1,618	3,286	2,922
Deferred									(5,146)	(6,894)	1,843
Income tax (benefit) expense	$ (5,414)	$ (715)	$ 856	$ 1,944	$ (6,105)	$ 5,021	$ 5,087	$ 2,287	$ (3,329)	$ 6,290	$ 14,397

- Definition

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

+ References

+ Details

PREFERRED STOCK	12 Months Ended
PREFERRED STOCK	Sep. 27, 2024
Preferred Stock, Number of Shares, Par Value and Other Disclosure [Abstract]
PREFERRED STOCK	PREFERRED STOCK The Company is authorized to issue 1,000,000 shares of preferred stock in various classes and series, of which there are none currently issued and none outstanding.

INCOME TAXES

12 Months Ended

Sep. 27, 2024

Income Tax Disclosure [Abstract]

INCOME TAXES

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


	2024		2023		2022
United States	$	(32,560)	$	16,070	$	51,229
Foreign	2,698		9,754		7,659
	$	(29,862)	$	25,824	$	58,888

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


	2024		2023		2022
Current:
Federal	$	159	$	7,631	$	8,798
State	40		2,267		834
Foreign	1,618		3,286		2,922
Deferred	(5,146)		(6,894)		1,843
	$	(3,329)	$	6,290	$	14,397

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


	2024		2023
Deferred tax assets:
Inventories	$	6,126	$	4,628
Compensation	4,386		6,954
Lease liabilities	10,746		12,956
Tax credit carryforwards	2,272		2,116
Net operating loss carryforwards	5,374		5,488
Research and Experimental Expenditures	8,846		4,536
Other	7,510		7,310
Total gross deferred tax assets	45,260		43,988
Less valuation allowance	6,367		7,101
Deferred tax assets	38,893		36,887
Deferred tax liabilities:
Goodwill and other intangibles	1,395		2,476
Right of Use assets	10,316		12,571
Depreciation and amortization	4,941		4,578
Foreign statutory reserves	734		748
Net deferred tax assets	$	21,507	$	16,514

The net deferred tax assets recorded in the accompanying Consolidated Balance Sheets as of the years ended September 27, 2024 and September 29, 2023 were as follows:


	2024		2023
Non-current assets	$	23,420	$	18,352
Non-current liabilities	1,913		1,838
Net deferred tax assets	$	21,507	$	16,514

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


	2024		2023		2022
Statutory U.S. federal income tax rate	21.0	%	21.0	%	21.0	%
State income tax, net of federal benefit	2.2	%	3.4	%	3.4	%
Uncertain tax positions, net of settlements	—	%	(0.3)	%	(0.5)	%
Foreign-derived intangible income ("FDII") deduction	—	%	(2.3)	%	(0.9)	%

Foreign tax rate differences	(4.5)	%	2.2	%	1.5	%
Compensation	(3.8)	%	2.4	%	0.1	%
Changes in estimates related to prior years tax return filing	(0.2)	%	(1.3)	%	(1.6)	%
Goodwill impairment	(7.3)	%	—	%	—	%
Deferred tax asset - valuation allowance	3.5	%	1.7	%	1.6	%
Tax Credits	1.6	%	(2.5)	%	(0.7)	%
Other	(1.4)	%	0.1	%	0.5	%
	11.1	%	24.4	%	24.4	%

The Company’s net operating loss carryforwards and their expirations as of September 27, 2024 were as follows:


	State		Foreign		Total
Year of expiration
2025-2029	$	2,157	$	10,497	$	12,654
2030-2034	2,115		2,396		4,511
2035-2039	5,111		—		5,111
2040-2044	2,678		—		2,678
Indefinite	1,570		8,266		9,836
Total	$	13,631	$	21,159	$	34,790

The Company has tax credit carryforwards as follows:


	State		Federal		Total
Year of expiration
2025-2029	$	1,282	$	—	$	1,282
2030-2034	598		—		598
2035-2039	—		—		—
2040-2044	—		392		392

Total	$	1,880	$	392	$	2,272

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


	2024		2023
Beginning balance	$	6,096	$	6,201
Gross increases - tax positions in prior period	—		—
Gross decreases - tax positions in prior period	—		—
Gross increases - tax positions in current period	460		493
Settlements	—		—
Lapse of statute of limitations	(484)		(598)
Ending balance	$	6,072	$	6,096

The total accrued interest and penalties with respect to income taxes was $2,014 and $1,913 for the years ended September 27, 2024 and September 29, 2023, respectively. The Company’s liability for unrecognized tax benefits as of September 27, 2024 was $6,072, and if recognized, $5,121 of such amount would have an effective tax rate impact.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. Interest and penalties of $101, $47 and $(15) were recorded as a component of

income tax expense in the accompanying Consolidated Statements of Operations during fiscal years 2024, 2023 and 2022, respectively.

The Company’s policy is to remit earnings from foreign subsidiaries only to the extent the remittance does not result in an incremental U.S. tax liability. The Company does not currently provide for the additional U.S. and foreign income taxes which would become payable upon remission of undistributed earnings of foreign subsidiaries. If all undistributed earnings were remitted, an additional income tax provision of approximately $15.8 million would have been necessary as of September 27, 2024.

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

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


Jurisdiction			Fiscal Years
United States			2021-2024
Canada			2020-2024
France			2020-2024
Germany			2018-2024
Italy			2022-2024
Switzerland			2014-2024

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

QUARTERLY FINANCIAL SUMMARY (UNAUDITED) (Tables)

12 Months Ended

Sep. 27, 2024

Quarterly Financial Data [Abstract]

Schedule of Quarterly Operating Results

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


	First Quarter				Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2024		2023		2024		2023		2024		2023		2024		2023
Net sales	$	138,644	$	178,337	$	175,856	$	202,115	$	172,472	$	187,047	$	105,874	$	96,345
Gross profit	52,854		62,779		61,431		75,335		61,822		77,587		24,873		28,386
Operating profit (loss)	46		5,472		(253)		11,390		(506)		17,443		(42,809)		(22,565)
Income (loss) before income taxes	5,899		8,166		3,012		19,948		907		19,822		(39,680)		(22,112)
Income tax expense (benefit)	1,944		2,287		856		5,087		(715)		5,021		(5,414)		(6,105)
Net income (loss)	$	3,955	$	5,879	$	2,156	$	14,861	$	1,622	$	14,801	$	(34,266)	$	(16,007)
Net income (loss) per common share - Basic:
Class A	$	0.39	$	0.58	$	0.21	$	1.47	$	0.16	$	1.46	$	(3.35)	$	(1.56)
Class B	$	0.35	$	0.53	$	0.21	$	1.33	$	0.16	$	1.33	$	(3.35)	$	(1.56)
Net income (loss) per common share - Diluted:
Class A	$	0.38	$	0.57	$	0.21	$	1.45	$	0.16	$	1.44	$	(3.35)	$	(1.56)
Class B	$	0.38	$	0.57	$	0.21	$	1.45	$	0.16	$	1.44	$	(3.35)	$	(1.56)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Other Intangible Assets) (Narrative) (Details) - USD ($)	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Impairment losses	$ 0	$ 0	$ 0
Amortization of patents and other intangible assets	339,000	290,000	$ 261,000
Expected amortization in 2025	339,000
Expected amortization in 2026	339,000
Expected amortization in 2027	321,000
Expected amortization in 2028	116,000
Expected amortization in 2029	75,000
Impairment of underlying assets	$ 0	$ 0
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	4 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life (years)	15 years

QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

12 Months Ended

Sep. 27, 2024

Quarterly Financial Data [Abstract]

QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

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


	First Quarter				Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2024		2023		2024		2023		2024		2023		2024		2023
Net sales	$	138,644	$	178,337	$	175,856	$	202,115	$	172,472	$	187,047	$	105,874	$	96,345
Gross profit	52,854		62,779		61,431		75,335		61,822		77,587		24,873		28,386
Operating profit (loss)	46		5,472		(253)		11,390		(506)		17,443		(42,809)		(22,565)
Income (loss) before income taxes	5,899		8,166		3,012		19,948		907		19,822		(39,680)		(22,112)
Income tax expense (benefit)	1,944		2,287		856		5,087		(715)		5,021		(5,414)		(6,105)
Net income (loss)	$	3,955	$	5,879	$	2,156	$	14,861	$	1,622	$	14,801	$	(34,266)	$	(16,007)
Net income (loss) per common share - Basic:
Class A	$	0.39	$	0.58	$	0.21	$	1.47	$	0.16	$	1.46	$	(3.35)	$	(1.56)
Class B	$	0.35	$	0.53	$	0.21	$	1.33	$	0.16	$	1.33	$	(3.35)	$	(1.56)
Net income (loss) per common share - Diluted:
Class A	$	0.38	$	0.57	$	0.21	$	1.45	$	0.16	$	1.44	$	(3.35)	$	(1.56)
Class B	$	0.38	$	0.57	$	0.21	$	1.45	$	0.16	$	1.44	$	(3.35)	$	(1.56)

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

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding (in shares)	7,744	2,289
Award performance period (in years)	3 years
Discount from fair market value (not less than)	85.00%
Employee stock purchase plan, expense	$ 105	$ 102	$ 355
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Bonus achievement target level (as 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 (as percent)	120.00%
Bonus payout as a percentage of target award	150.00%
Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	$ 351	95
Additional tax benefit			98
Non-Vested Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	1,690	1,612	1,252
Additional tax benefit	$ 410	390	295
Award vesting period (in years)	5 years
Fair value of vested restricted stock	$ 1,562	909	1,002
Unrecognized compensation cost	1,552
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	43	732	2,522
Additional tax benefit	503	462	242
Fair value of vested restricted stock	1,171	$ 2,247	$ 3,240
Unrecognized compensation cost	$ 0
Shares tendered back to company (in shares)	2,331	5,324
Restricted Stock Units (RSUs) \| Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)	1 year
Restricted Stock Units (RSUs) \| Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)	3 years
Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under plan (in shares)	401,833
Employee stock purchase plan, shares issued (in shares)	4,937	5,401	5,112

LEASES (Schedule of Maturities of Operating Lease Liabilities) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2025	$ 9,382
2026	7,874
2027	6,184
2028	4,230
2029	3,414
Thereafter	29,754
Total undiscounted lease payments	60,838
Less: Imputed interest	(11,504)
Total operating lease liabilities	49,334	$ 52,344
Related Party
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2025	1,308
2026	1,348
2027	226
2028	0
2029	0
Thereafter	0
Total undiscounted lease payments	2,882
Less: Imputed interest	(49)
Total operating lease liabilities	$ 2,833

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES
Net (loss) income	$ (26,533)	$ 19,534	$ 44,491
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	19,269	16,005	13,973
Amortization of intangible assets	339	290	261
Amortization of deferred financing costs	35	35	35
(Gain) loss on sale of productive assets	(1,874)	(6,410)	90
Impairment losses	11,173	0	0
Stock based compensation	1,292	2,446	4,129
Provision for credit losses	2,914	177	30
Provision for inventory reserves	10,985	10,225	4,409
Deferred income taxes	(5,094)	(6,925)	1,848
Change in operating assets and liabilities:
Accounts receivable, net	(272)	48,292	(22,028)
Inventories, net	42,110	(28,381)	(89,259)
Accounts payable and accrued liabilities	(14,657)	(10,800)	(21,722)
Other current assets	(806)	(5,444)	2,831
Other non-current assets	119	130	67
Other long-term liabilities	2,371	2,634	(2,393)
Other, net	(387)	(95)	1,094
Cash provided by (used for) operating activities	40,984	41,713	(62,144)
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES
Purchase of short-term investments	(2,218)	(40,696)	0
Proceeds from maturities of short-term investments	27,025	0	0
Capital expenditures	(22,018)	(22,668)	(31,690)
Proceeds from sale of productive assets	2,245	14,990	12
Cash provided by (used for) investing activities	5,034	(48,374)	(31,678)
CASH USED FOR FINANCING ACTIVITIES
Common stock transactions	172	266	332
Dividends paid	(13,431)	(12,554)	(12,056)
Purchases of treasury stock	(436)	(444)	(509)
Cash used for financing activities	(13,695)	(12,732)	(12,233)
Effect of foreign currency rate changes on cash	1,321	1,444	(4,590)
Increase (decrease) in cash and cash equivalents	33,644	(17,949)	(110,645)
CASH AND CASH EQUIVALENTS
Beginning of period	111,854	129,803	240,448
End of period	145,498	111,854	129,803
Supplemental Disclosure:
Accrued dividends	18	227	115
Non-cash treasury activity	451	938	9
Cash paid for taxes	2,065	17,129	19,086
Cash paid for interest	$ 115	$ 114	$ 113