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Note 10 - Employee Benefit Plans (Tables) | 12 Months Ended
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Sep. 30, 2017
Notes Tables |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
|  | Year Ended |
|  | October 1, |  |  | October 3, |
(In thousands) |  | 2016 |  |  | 2015 |
Change in benefit obligation: |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 3,463 |  |  | $ | 3,078 |
Interest cost |  |  | 147 |  |  |  | 130 |
Actuarial loss |  |  | 324 |  |  |  | 514 |
Plan settlement |  |  | 290 |  |  |  | - |
Distributions |  |  | (4,224 | ) |  |  | (259 | )
Benefit obligation at end of year |  | $ | - |  |  | $ | 3,463 |
Change in plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 2,201 |  |  | $ | 2,253 |
Actual return on plan assets |  |  | 104 |  |  |  | (27 | )
Employer contributions |  |  | 1,919 |  |  |  | 234 |
Plan settlement |  |  | (4,003 | ) |  |  | - |
Distributions |  |  | (221 | ) |  |  | (259 | )
Fair value of plan assets at end of year |  | $ | - |  |  | $ | 2,201 |
Reconciliation of funded status to net amount recognized: |  |  |  |  |  |  |  |
Funded status |  | $ | - |  |  | $ | (1,263 | )
Net amount recognized |  | $ | - |  |  | $ | (1,263 | )
Amounts recognized on the consolidated balance sheet: |  |  |  |  |  |  |  |
Accrued benefit liability |  | $ | - |  |  | $ | (1,263 | )
Accumulated other comprehensive loss (net of tax) |  |  | - |  |  |  | 1,197 |
Net amount recognized |  | $ | - |  |  | $ | (66 | )
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |
Unrecognized net loss |  | $ | - |  |  | $ | 1,930 |
Net amount recognized |  | $ | - |  |  | $ | 1,930 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |
Net loss |  | $ | 685 |  |  | $ | 723 |
Amortization of net loss |  |  | (76 | ) |  |  | (53 | )
Settlement loss |  |  | (2,539 | ) |  |  | - |
Total recognized in other comprehensive income (loss) |  | $ | (1,930 | ) |  | $ | 670 |
|  | Year Ended |
|  | September 30, |  |  | October 1, |  |  | October 3, |
(In thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 9,159 |  |  | $ | 7,821 |  |  | $ | 7,480 |
Service cost |  |  | 344 |  |  |  | 263 |  |  |  | 287 |
Interest cost |  |  | 338 |  |  |  | 326 |  |  |  | 323 |
Actuarial (gain) loss |  |  | (162 | ) |  |  | 1,039 |  |  |  | 21 |
Distributions |  |  | (290 | ) |  |  | (290 | ) |  |  | (290 | )
Benefit obligation at end of year |  | $ | 9,389 |  |  | $ | 9,159 |  |  | $ | 7,821 |
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 |  | $ | (9,389 | ) |  | $ | (9,159 | ) |  | $ | (7,821 | )
Net amount recognized |  | $ | (9,389 | ) |  | $ | (9,159 | ) |  | $ | (7,821 | )
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized net loss |  | $ | 2,149 |  |  | $ | 2,485 |  |  | $ | 1,531 |
Net amount recognized |  | $ | 2,149 |  |  | $ | 2,485 |  |  | $ | 1,531 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |
Net loss (gain) |  | $ | (162 | ) |  | $ | 1,039 |  |  | $ | 21 |
Amortization of net loss |  |  | (174 | ) |  |  | (85 | ) |  |  | (117 | )
Total recognized in other comprehensive income (loss) |  | $ | (336 | ) |  | $ | 954 |  |  | $ | (96 | )
Schedule of Net Benefit Costs [Table Text Block] |
|  | Year Ended |
|  | October 1, |  |  | October 3, |
(In thousands) |  | 2016 |  |  | 2015 |
Interest cost |  | $ | 147 |  |  | $ | 130 |
Expected return on plan assets |  |  | (175 | ) |  |  | (181 | )
Settlement loss recognized |  |  | 2,539 |  |  |  | - |
Amortization of net loss |  |  | 76 |  |  |  | 53 |
Net periodic pension cost |  | $ | 2,587 |  |  | $ | 2 |
|  | Year Ended |
|  | September 30, |  |  | October 1, |  |  | October 3, |
(In thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Service cost |  | $ | 344 |  |  | $ | 263 |  |  | $ | 287 |
Interest cost |  |  | 338 |  |  |  | 326 |  |  |  | 323 |
Amortization of net loss |  |  | 174 |  |  |  | 85 |  |  |  | 117 |
Net periodic pension cost |  | $ | 856 |  |  | $ | 674 |  |  | $ | 727 |
Schedule of Assumptions Used [Table Text Block] |
|  | Measurement Date |
|  | October 1, |  |  | October 3, |
|  | 2016 |  |  | 2015 |
Assumptions at year-end: |  |  |  |  |  |  |  |
Discount rate |  |  | 3.75 | % |  |  | 4.25 | %
Expected long-term rate of return on assets |  |  | N/A |  |  |  | 8.00 | %
|  | Measurement Date |
|  | September 30, |  |  | October 1, |  |  | October 3, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Assumptions at year-end: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.75 | % |  |  | 3.75 | % |  |  | 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 |
Large-cap equities |  |  | 37.6 | %
Mid-cap equities |  |  | 7.7 | %
Small-cap equities |  |  | 8.2 | %
International equities |  |  | 8.8 | %
Fixed income securities |  |  | 37.3 | %
Cash and cash equivalents |  |  | 0.4 | %
Schedule of Expected Benefit Payments [Table Text Block] |
Fiscal year(s) |  |  | In thousands |
2018 |  |  | $ | 358 |
2019 |  |  |  | 320 |
2020 |  |  |  | 240 |
2021 |  |  |  | 240 |
2022 |  |  |  | 543 |
2023- 2027 |  |  |  | 3,652 |

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + 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 (d)(5) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + 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 (k) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e2439-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e2410-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=77993564&loc=d3e4179-114921 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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