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Segment Information | 3 Months Ended
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Jan. 01, 2022
Segment Reporting [Abstract] |
Segment Information | 7. Segment Information We manage our business in two operating segments: (i) the Bus segment, which includes the manufacturing 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 |  |  |  |  |  |  |
| Three Months Ended |  |
(in thousands of dollars) | January 1, 2022 |  | January 2, 2021 |  |  |  |
Bus (1) | $ | 112,437 |  |  | $ | 117,834 |  |  |  |  |
Parts (1) | 16,786 |  |  | 12,600 |  |  |  |  |
Segment net sales | $ | 129,223 |  |  | $ | 130,434 |  |  |  |  |
(1) Parts segment revenue includes $0.8 million for each of the three months ended January 1, 2022 and January 2, 2021 related to inter-segment sales of parts that were eliminated by the Bus segment upon consolidation.
Gross profit |  |  |  |  |  |  |
| Three Months Ended |  |
(in thousands of dollars) | January 1, 2022 |  | January 2, 2021 |  |  |  |
Bus | $ | 9,642 |  |  | $ | 9,710 |  |  |  |  |
Parts | 6,555 |  |  | 4,758 |  |  |  |  |
Segment gross profit | $ | 16,197 |  |  | $ | 14,468 |  |  |  |  |
The following table is a reconciliation of segment gross profit to consolidated loss before income taxes for the periods presented:
| Three Months Ended |  |
(in thousands of dollars) | January 1, 2022 |  | January 2, 2021 |  |  |  |
Segment gross profit | $ | 16,197 |  |  | $ | 14,468 |  |  |  |  |
Adjustments: |  |  |  |  |  |  |
Selling, general and administrative expenses | (18,233) |  |  | (14,690) |  |  |  |  |
Interest expense | (3,082) |  |  | (1,930) |  |  |  |  |
Interest income | — |  |  | 1 |  |  |  |  |
Other income, net | 736 |  |  | 643 |  |  |  |  |
Loss on debt modification | (561) |  |  | (598) |  |  |  |  |
Loss before income taxes | $ | (4,943) |  |  | $ | (2,106) |  |  |  |  |
Sales are attributable to geographic areas based on customer location and were as follows for the periods presented:
| Three Months Ended |  |
(in thousands of dollars) | January 1, 2022 |  | January 2, 2021 |  |  |  |
United States | $ | 100,547 |  |  | $ | 119,077 |  |  |  |  |
Canada | 26,304 |  |  | 10,466 |  |  |  |  |
Rest of world | 2,372 |  |  | 891 |  |  |  |  |
Total net sales | $ | 129,223 |  |  | $ | 130,434 |  |  |  |  |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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