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Note 11 - Employee Benefit Plans (Tables) | 12 Months Ended
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Oct. 03, 2015
Notes Tables |
Schedule of Amounts Recognized in Balance Sheet [Table Text Block] |
|  | Year Ended |
|  | October 3, |  |  | September 27, |  |  | September 28, |
(In thousands) |  | 2015 |  |  | 2014 |  |  | 2013 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 3,078 |  |  | $ | 2,973 |  |  | $ | 3,181 |
Interest cost |  |  | 130 |  |  |  | 137 |  |  |  | 128 |
Actuarial loss (gain) |  |  | 514 |  |  |  | 174 |  |  |  | (134 | )
Distributions |  |  | (259 | ) |  |  | (206 | ) |  |  | (202 | )
Benefit obligation at end of year |  | $ | 3,463 |  |  | $ | 3,078 |  |  | $ | 2,973 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 2,253 |  |  | $ | 2,045 |  |  | $ | 1,739 |
Actual return on plan assets |  |  | (27 | ) |  |  | 178 |  |  |  | 201 |
Employer contributions |  |  | 234 |  |  |  | 240 |  |  |  | 307 |
Distributions |  |  | (259 | ) |  |  | (210 | ) |  |  | (202 | )
Fair value of plan assets at end of year |  | $ | 2,201 |  |  | $ | 2,253 |  |  | $ | 2,045 |
Reconciliation of funded status to net amount recognized: |  |  |  |  |  |  |  |  |  |  |  |
Funded status |  | $ | (1,263 | ) |  | $ | (825 | ) |  | $ | (928 | )
Net amount recognized |  | $ | (1,263 | ) |  | $ | (825 | ) |  | $ | (928 | )
Amounts recognized on the consolidated balance sheet: |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit liability |  | $ | (1,263 | ) |  | $ | (825 | ) |  | $ | (928 | )
Accumulated other comprehensive loss (net of tax) |  |  | 1,197 |  |  |  | 782 |  |  |  | 706 |
Net amount recognized |  | $ | (66 | ) |  | $ | (43 | ) |  | $ | (222 | )
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized net loss |  | $ | 1,930 |  |  | $ | 1,261 |  |  | $ | 1,138 |
Net amount recognized |  | $ | 1,930 |  |  | $ | 1,261 |  |  | $ | 1,138 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |
Net loss (gain) |  | $ | 723 |  |  | $ | 165 |  |  | $ | (192 | )
Amortization of net loss |  |  | (53 | ) |  |  | (43 | ) |  |  | (56 | )
Total recognized in other comprehensive income (loss) |  | $ | 670 |  |  | $ | 122 |  |  | $ | (248 | )
|  | Year Ended |
|  | October 3, |  |  | September 27, |  |  | September 28, |
(In thousands) |  | 2015 |  |  | 2014 |  |  | 2013 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 7,480 |  |  | $ | 6,938 |  |  | $ | 7,461 |
Service cost |  |  | 287 |  |  |  | 219 |  |  |  | 242 |
Interest cost |  |  | 323 |  |  |  | 315 |  |  |  | 287 |
Actuarial loss (gain) |  |  | 21 |  |  |  | 298 |  |  |  | (807 | )
Distributions |  |  | (290 | ) |  |  | (290 | ) |  |  | (245 | )
Benefit obligation at end of year |  | $ | 7,821 |  |  | $ | 7,480 |  |  | $ | 6,938 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Actual employer contributions |  | $ | 290 |  |  | $ | 290 |  |  | $ | 245 |
Actual distributions |  |  | (290 | ) |  |  | (290 | ) |  |  | (245 | )
Plan assets at fair value at end of year |  | $ | - |  |  | $ | - |  |  | $ | - |
Reconciliation of funded status to net amount recognized: |  |  |  |  |  |  |  |  |  |  |  |
Funded status |  | $ | (7,821 | ) |  | $ | (7,480 | ) |  | $ | (6,938 | )
Net amount recognized |  | $ | (7,821 | ) |  | $ | (7,480 | ) |  | $ | (6,938 | )
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized net loss |  | $ | 1,531 |  |  | $ | 1,627 |  |  | $ | 1,380 |
Net amount recognized |  | $ | 1,531 |  |  | $ | 1,627 |  |  | $ | 1,380 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |
Net loss (gain) |  | $ | 21 |  |  | $ | 298 |  |  | $ | (807 | )
Prior service costs |  |  | - |  |  |  | - |  |  |  | (227 | )
Amortization of net loss |  |  | (117 | ) |  |  | (52 | ) |  |  | (136 | )
Total recognized in other comprehensive income (loss) |  | $ | (96 | ) |  | $ | 246 |  |  | $ | (1,170 | )
Schedule of Net Benefit Costs [Table Text Block] |
|  | Year Ended |
|  | October 3, |  |  | September 27, |  |  | September 28, |
(In thousands) |  | 2015 |  |  | 2014 |  |  | 2013 |
Interest cost |  | $ | 130 |  |  | $ | 137 |  |  | $ | 128 |
Expected return on plan assets |  |  | (181 | ) |  |  | (165 | ) |  |  | (142 | )
Amortization of net loss |  |  | 53 |  |  |  | 43 |  |  |  | 56 |
Net periodic pension cost |  | $ | 2 |  |  | $ | 15 |  |  | $ | 42 |
|  | Year Ended |
|  | October 3, |  |  | September 27, |  |  | September 28, |
(In thousands) |  | 2015 |  |  | 2014 |  |  | 2013 |
Service cost |  | $ | 287 |  |  | $ | 219 |  |  | $ | 242 |
Interest cost |  |  | 323 |  |  |  | 315 |  |  |  | 287 |
Prior service cost |  |  | - |  |  |  | - |  |  |  | 227 |
Amortization of net loss |  |  | 117 |  |  |  | 52 |  |  |  | 136 |
Net periodic pension cost |  | $ | 727 |  |  | $ | 586 |  |  | $ | 892 |
Schedule of Expected Benefit Payments [Table Text Block] |
Fiscal year(s) |  | In thousands |
| 2016 |  |  | $ | 217 |
| 2017 |  |  |  | 212 |
| 2018 |  |  |  | 216 |
| 2019 |  |  |  | 215 |
| 2020 |  |  |  | 213 |
2021 | - | 2025 |  |  | 1,055 |
Fiscal year(s) |  | In thousands |
| 2016 |  |  | $ | 290 |
| 2017 |  |  |  | 290 |
| 2018 |  |  |  | 358 |
| 2019 |  |  |  | 320 |
| 2020 |  |  |  | 240 |
2021 | - | 2025 |  |  | 2,645 |
Schedule of Assumptions Used [Table Text Block] |
|  | Measurement Date |
|  | October 3, |  |  | September 27, |  |  | September 28, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Assumptions at year-end: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.25 | % |  |  | 4.25 | % |  |  | 4.75 | %
Expected long-term rate of return on assets |  |  | 8.00 | % |  |  | 8.00 | % |  |  | 8.00 | %
|  | Measurement Date |
|  | October 3, |  |  | September 27, |  |  | September 28, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Assumptions at year-end: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.25 | % |  |  | 4.25 | % |  |  | 4.75 | %
Rate of increase in compensation levels |  |  | 3.00 | % |  |  | 3.00 | % |  |  | 3.00 | %
Schedule of Allocation of Plan Assets [Table Text Block] |
|  | Target Allocation |  |  | Percentage of Plan Assets at Measurement Date |
|  | October 3, |  |  | October 3, |  |  | September 27, |  |  | September 28, |
|  | 2015 |  |  | 2015 |  |  | 2014 |  |  | 2013 |
Large-cap equities |  |  | 35.0 | % |  |  | 37.6 | % |  |  | 36.6 | % |  |  | 37.7 | %
Mid-cap equities |  |  | 8.0 | % |  |  | 7.7 | % |  |  | 7.4 | % |  |  | 8.1 | %
Small-cap equities |  |  | 9.0 | % |  |  | 8.2 | % |  |  | 8.3 | % |  |  | 8.5 | %
International equities |  |  | 8.0 | % |  |  | 8.8 | % |  |  | 8.8 | % |  |  | 7.5 | %
Fixed income securities |  |  | 40.0 | % |  |  | 37.3 | % |  |  | 38.0 | % |  |  | 36.1 | %
Cash and cash equivalents |  |  | 0.0 | % |  |  | 0.4 | % |  |  | 0.9 | % |  |  | 2.1 | %
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
(In thousands) |  | Total at October 3, 2015 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Observable Inputs (Level 2) |  |  | Unobservable Inputs (Level 3) |
Large-cap equities |  | $ | 828 |  |  | $ | 828 |  |  | $ | - |  |  | $ | - |
Mid-cap equities |  |  | 169 |  |  |  | 169 |  |  |  | - |  |  |  | - |
Small-cap equities |  |  | 181 |  |  |  | 181 |  |  |  | - |  |  |  | - |
International equities |  |  | 195 |  |  |  | 195 |  |  |  | - |  |  |  | - |
Fixed income securities |  |  | 820 |  |  |  | 820 |  |  |  | - |  |  |  | - |
Cash and cash equivalents |  |  | 8 |  |  |  | - |  |  |  | 8 |  |  |  | - |
Total |  | $ | 2,201 |  |  | $ | 2,193 |  |  | $ | 8 |  |  | $ | - |
(In thousands) |  | Total at September 27, 2014 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Observable Inputs (Level 2) |  |  | Unobservable Inputs (Level 3) |
Large-cap equities |  | $ | 825 |  |  | $ | 825 |  |  | $ | - |  |  | $ | - |
Mid-cap equities |  |  | 166 |  |  |  | 166 |  |  |  | - |  |  |  | - |
Small-cap equities |  |  | 187 |  |  |  | 187 |  |  |  | - |  |  |  | - |
International equities |  |  | 199 |  |  |  | 199 |  |  |  | - |  |  |  | - |
Fixed income securities |  |  | 855 |  |  |  | 855 |  |  |  | - |  |  |  | - |
Cash and cash equivalents |  |  | 21 |  |  |  | - |  |  |  | 21 |  |  |  | - |
Total |  | $ | 2,253 |  |  | $ | 2,232 |  |  | $ | 21 |  |  | $ | - |

X
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