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Segment Information
 12 Months Ended
Oct. 02, 2021
Segment Reporting [Abstract]  
Segment Information
11. Segment Information

We manage our business in two operating segments: (i) the Bus segment, which includes the manufacture and assembly of buses to be sold to a variety of customers across the U.S., Canada, and in international markets; and (ii) the Parts segment, which consists primarily of the purchase of parts from third parties to be sold to dealers within the Company’s network. The tables below present segment net sales and gross profit for the periods presented:

Net sales
(in thousands)202120202019
Bus (1)$625,198 $822,616 $952,242 
Parts (1)58,797 56,605 66,632 
Segment net sales$683,995 $879,221 $1,018,874 
(1) Parts segment revenue includes $3.8 million, $4.1 million, and $3.5 million for fiscal 2021, fiscal 2020 and fiscal 2019, respectively, related to inter-segment sales of parts that was eliminated by the Bus segment upon consolidation.
 
Gross profit
(in thousands)202120202019
Bus$50,394 $76,059 $110,015 
Parts21,747 20,141 23,459 
Segment gross profit$72,141 $96,200 $133,474 
The following table is a reconciliation of segment gross profit to consolidated income before income taxes for the fiscal years presented:
(in thousands)202120202019
Segment gross profit$72,141 $96,200 $133,474 
Adjustments:
Selling, general and administrative expenses(65,619)(74,206)(89,642)
Interest expense(9,682)(12,252)(12,879)
Interest income4 11 9 
Other income (expense), net1,776 738 (1,331)
Loss on debt modification(598)— — 
(Loss) income before income taxes$(1,978)$10,491 $29,631 

Sales are attributable to geographic areas based on customer location and were as follows for the fiscal years presented:
(in thousands)202120202019
United States$601,751 $795,207 929,523 
Canada75,644 79,442 80,056 
Rest of world6,600 4,572 9,295 
Total net sales$683,995 $879,221 1,018,874