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Balance sheet components (Tables) | 6 Months Ended
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Mar. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of accounts receivable | Accounts receivable, net of allowances, consist of the following:
| March 30, 2019 |  | September 29, 2018
(In thousands) |
Accounts receivable | $ | 77,117 |  |  | $ | 85,840 |
Allowance for doubtful accounts | (970 | ) |  | (872 | )
Allowance for sales incentives | (12,017 | ) |  | (11,754 | )
Accounts receivable, net of allowances | $ | 64,130 |  |  | $ | 73,214 |
Schedule of inventories, net | Inventories, net, consist of the following:
| March 30, 2019 |  | September 29, 2018
(In thousands) |
Finished goods | $ | 86,480 |  |  | $ | 176,181 |
Component parts | 17,245 |  |  | 17,012 |
Inventories | $ | 103,725 |  |  | $ | 193,193 |
Schedule of accrued expenses | Accrued expenses consisted of the following:
| March 30, 2019 |  | September 29, 2018
(In thousands) |  |  |
Accrued advertising and marketing | $ | 10,208 |  |  | $ | 11,613 |
Accrued taxes | 3,808 |  |  | 4,175 |
Accrued inventory | 644 |  |  | 4,179 |
Accrued manufacturing, logistics and product development | 6,897 |  |  | 8,290 |
Accrued general and administrative expenses | 5,396 |  |  | 3,322 |
Other accrued payables | 4,992 |  |  | 7,108 |
Total accrued expenses | $ | 31,945 |  |  | $ | 38,687 |
Changes in deferred balances and expected revenue recognition | Changes in deferred revenue balances as of March 30, 2019 and March 31, 2018 were as follows:
| March 30, 2019 |  | March 31, 2018
(In thousands) |  |  |
Deferred revenue, beginning of period | $ | 50,967 |  |  | $ | 45,567 |
Recognition of revenue included in beginning of period deferred revenue | (6,040 | ) |  | (6,014 | )
Revenue deferred, net of revenue recognized on contracts in the respective period | 10,306 |  |  | 9,831 |
Deferred revenue, end of period | $ | 55,233 |  |  | $ | 49,384 |
Remaining performance obligation | The Company expects the following recognition of revenue as of March 30, 2019:
| For the fiscal years ending |  |
| 2019 |  | 2020 |  |  | 2021 |  | 2022 |  | 2023 and Beyond |  | Total
(In thousands) |  |  |  |  |  |  |  |  |  |  |
Revenue expected to be recognized | $ | 6,634 |  |  | $ | 12,351 |  |  | $ | 11,048 |  |  | $ | 9,202 |  |  | $ | 15,998 |  |  | $ | 55,233 |
Schedule of other current liabilities | Other current liabilities consist of the following:
| As of
| March 30, 2019 |  | September 29, 2018
(In thousands) |  |  |
Reserve for returns | $ | 10,950 |  |  | $ | 5,005 |
Product warranty liability | 3,726 |  |  | 2,450 |
Other | 3,238 |  |  | 3,403 |
Total other current liabilities | $ | 17,914 |  |  | $ | 10,858 |
Schedule of product warranty liability | The following table presents the changes in the Company’s warranty liability for the six months ended March 30, 2019 and March 31, 2018:
| March 30, 2019 |  | March 31, 2018
(In thousands) |  |  |
Warranty liability, beginning of period | $ | 2,450 |  |  | $ | 2,437 |
Provision for warranties issued during the period | 6,934 |  |  | 4,544 |
Settlements of warranty claims during the period | (5,658 | ) |  | (4,889 | )
Warranty liability, end of period | $ | 3,726 |  |  | $ | 2,092 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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