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Segment Information (Tables) | 3 Months Ended
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Jan. 01, 2022
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | 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 |  |  |  |  |
Reconciliation of Operating Profit (Loss) from Segments to Consolidated | 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) |  |  |  |  |
Revenue from External Customers by Geographic Areas | 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 Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599 + Details
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- Definition Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph a -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599 + Details
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