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Restructuring Plan
 12 Months Ended
Oct. 02, 2021
Restructuring and Related Activities [Abstract]  
Restructuring Plan Restructuring PlanOn June 23, 2020, the Company initiated a restructuring plan as part of its efforts to reduce operating expenses and preserve liquidity due to the uncertainty and challenges stemming from the COVID-19 pandemic (the "2020 restructuring plan"). As part of the 2020 restructuring plan, the Company eliminated approximately 12% of its global headcount and closed its New York retail store and six satellite offices in order to better align resources to provide further operating flexibility and more efficiently position the business for its long-term strategy. Activities under the 2020 restructuring plan were substantially completed in the first quarter of fiscal 2021.
Total pre-tax restructuring and related costs under the 2020 restructuring plan were $26.4 million, which was incurred in fiscal 2020. For the assets deemed to be impaired as part of the 2020 restructuring, the Company estimated fair value using an income-approach based on management’s forecast of future cash flows expected to be derived from the property.

The following table summarizes the costs incurred in connection with the 2020 restructuring plan:

Fiscal Year Ended
October 3, 2020
(In thousands)
Employee related costs$8,985 
Right-of-use asset impairment and abandonment charges8,139 
Property and equipment abandonment charges5,824 
Other restructuring costs3,337 
Total$26,285 
In the first quarter of fiscal 2021, the Company negotiated the early termination of a facility lease that was part of the 2020 restructuring and recorded a gain of $2.8 million, representing the difference between the related operating lease liability and previously accrued restructuring expenses versus the early termination payment. The gain was recognized as a credit in sales and marketing expenses on the consolidated statements of operations and comprehensive income (loss). The cash paid related to the settlement of the lease liability as part of the early termination is included within "Cash paid for amounts included in the measurement of lease liabilities" within the supplemental disclosure on the consolidated statements of cash flows.