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Note 11 - Employee Benefit Plans (Tables) | 12 Months Ended
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Oct. 01, 2016
Notes Tables |
Schedule of Amounts Recognized in Balance Sheet [Table Text Block] |
|  | Year Ended |
|  | October 1, |  |  | October 3, |  |  | September 27, |
(In thousands) |  | 2016 |  |  | 2015 |  |  | 2014 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 3,463 |  |  | $ | 3,078 |  |  | $ | 2,973 |
Interest cost |  |  | 147 |  |  |  | 130 |  |  |  | 137 |
Actuarial loss |  |  | 324 |  |  |  | 514 |  |  |  | 174 |
Plan settlement |  |  | 290 |  |  |  | - |  |  |  | - |
Distributions |  |  | (4,224 | ) |  |  | (259 | ) |  |  | (206 | )
Benefit obligation at end of year |  | $ | - |  |  | $ | 3,463 |  |  | $ | 3,078 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 2,201 |  |  | $ | 2,253 |  |  | $ | 2,045 |
Actual return on plan assets |  |  | 104 |  |  |  | (27 | ) |  |  | 178 |
Employer contributions |  |  | 1,919 |  |  |  | 234 |  |  |  | 240 |
Plan settlement |  |  | (4,003 | ) |  |  | - |  |  |  | - |
Distributions |  |  | (221 | ) |  |  | (259 | ) |  |  | (210 | )
Fair value of plan assets at end of year |  | $ | - |  |  | $ | 2,201 |  |  | $ | 2,253 |
Reconciliation of funded status to net amount recognized: |  |  |  |  |  |  |  |  |  |  |  |
Funded status |  | $ | - |  |  | $ | (1,263 | ) |  | $ | (825 | )
Net amount recognized |  | $ | - |  |  | $ | (1,263 | ) |  | $ | (825 | )
Amounts recognized on the consolidated balance sheet: |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit liability |  | $ | - |  |  | $ | (1,263 | ) |  | $ | (825 | )
Accumulated other comprehensive loss (net of tax) |  |  | - |  |  |  | 1,197 |  |  |  | 782 |
Net amount recognized |  | $ | - |  |  | $ | (66 | ) |  | $ | (43 | )
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized net loss |  | $ | - |  |  | $ | 1,930 |  |  | $ | 1,261 |
Net amount recognized |  | $ | - |  |  | $ | 1,930 |  |  | $ | 1,261 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 685 |  |  | $ | 723 |  |  | $ | 165 |
Amortization of net loss |  |  | (76 | ) |  |  | (53 | ) |  |  | (43 | )
Settlement loss |  |  | (2,539 | ) |  |  | - |  |  |  | - |
Total recognized in other comprehensive income (loss) |  | $ | (1,930 | ) |  | $ | 670 |  |  | $ | 122 |
|  | Year Ended |
(In thousands) |  | October 1, 2016 |  |  | October 3, 2015 |  |  | September 27, 2014 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 7,821 |  |  | $ | 7,480 |  |  | $ | 6,938 |
Service cost |  |  | 263 |  |  |  | 287 |  |  |  | 219 |
Interest cost |  |  | 326 |  |  |  | 323 |  |  |  | 315 |
Actuarial loss |  |  | 1,039 |  |  |  | 21 |  |  |  | 298 |
Distributions |  |  | (290 | ) |  |  | (290 | ) |  |  | (290 | )
Benefit obligation at end of year |  | $ | 9,159 |  |  | $ | 7,821 |  |  | $ | 7,480 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Actual employer contributions |  | $ | 290 |  |  | $ | 290 |  |  | $ | 290 |
Actual distributions |  |  | (290 | ) |  |  | (290 | ) |  |  | (290 | )
Plan assets at fair value at end of year |  | $ | - |  |  | $ | - |  |  | $ | - |
Reconciliation of funded status to net amount recognized: |  |  |  |  |  |  |  |  |  |  |  |
Funded status |  | $ | (9,159 | ) |  | $ | (7,821 | ) |  | $ | (7,480 | )
Net amount recognized |  | $ | (9,159 | ) |  | $ | (7,821 | ) |  | $ | (7,480 | )
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized net loss |  | $ | 2,485 |  |  | $ | 1,531 |  |  | $ | 1,627 |
Net amount recognized |  | $ | 2,485 |  |  | $ | 1,531 |  |  | $ | 1,627 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 1,039 |  |  | $ | 21 |  |  | $ | 298 |
Amortization of net loss |  |  | (85 | ) |  |  | (117 | ) |  |  | (52 | )
Total recognized in other comprehensive income (loss) |  | $ | 954 |  |  | $ | (96 | ) |  | $ | 246 |
Schedule of Net Benefit Costs [Table Text Block] |
|  | Year Ended |
|  | October 1, |  |  | October 3, |  |  | September 27, |
(In thousands) |  | 2016 |  |  | 2015 |  |  | 2014 |
Interest cost |  | $ | 147 |  |  | $ | 130 |  |  | $ | 137 |
Expected return on plan assets |  |  | (175 | ) |  |  | (181 | ) |  |  | (165 | )
Settlement loss recognized |  |  | 2,539 |  |  |  | - |  |  |  | - |
Amortization of net loss |  |  | 76 |  |  |  | 53 |  |  |  | 43 |
Net periodic pension cost |  | $ | 2,587 |  |  | $ | 2 |  |  | $ | 15 |
|  | Year Ended |
(In thousands) |  | October 1, 2016 |  |  | October 3, 2015 |  |  | September 27, 2014 |
Service cost |  | $ | 263 |  |  | $ | 287 |  |  | $ | 219 |
Interest cost |  |  | 326 |  |  |  | 323 |  |  |  | 315 |
Amortization of net loss |  |  | 85 |  |  |  | 117 |  |  |  | 52 |
Net periodic pension cost |  | $ | 674 |  |  | $ | 727 |  |  | $ | 586 |
Schedule of Assumptions Used [Table Text Block] |
|  | Measurement Date |
|  | October 1, 2016 |  |  | October 3, 2015 |  |  | September 27, 2014 |
Assumptions at year-end: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.75 | % |  |  | 4.25 | % |  |  | 4.25 | %
Expected long-term rate of return on assets |  |  | N/A |  |  |  | 8.00 | % |  |  | 8.00 | %
|  | Measurement Date |
|  | October 1, 2016 |  |  | October 3, 2015 |  |  | September 27, 2014 |
Assumptions at year-end: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.75 | % |  |  | 4.25 | % |  |  | 4.25 | %
Rate of increase in compensation levels |  |  | 3.00 | % |  |  | 3.00 | % |  |  | 3.00 | %
Schedule of Allocation of Plan Assets [Table Text Block] |
|  | Percentage of Plan Assets at Measurement Date |
|  | October 3, |  |  | September 27, |
|  | 2015 |  |  | 2014 |
Large-cap equities |  |  | 37.6 | % |  |  | 36.6 | %
Mid-cap equities |  |  | 7.7 | % |  |  | 7.4 | %
Small-cap equities |  |  | 8.2 | % |  |  | 8.3 | %
International equities |  |  | 8.8 | % |  |  | 8.8 | %
Fixed income securities |  |  | 37.3 | % |  |  | 38.0 | %
Cash and cash equivalents |  |  | 0.4 | % |  |  | 0.9 | %
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
(In thousands) |  | Total |  |  | 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 |  |  | $ | - |
Schedule of Expected Benefit Payments [Table Text Block] |
Fiscal year(s) |  | In thousands |
2017 |  | $ | 290 |
2018 |  |  | 359 |
2019 |  |  | 321 |
2020 |  |  | 241 |
2021 |  |  | 241 |
2022- 2026 |  |  | 3,403 |

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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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