Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2016



	2016		2015
Property improvements	$	590	$	588
Buildings and improvements		21,631		21,127
Furniture, fixtures and equipment		150,698		140,474
		172,919		162,189
Less accumulated depreciation		123,921		116,902
	$	48,998	$	45,287



Property improvements				5-20 years
Buildings and improvements				20-40 years
Furniture, fixtures and equipment				3-10 years


	Segment						Consolidated
	Marine Electronics		Diving		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at October 3, 2014	$	10,367	$	4,049	$	14,416	$	60,806	$	(46,390)	$	14,416
Amount attributable to movements in foreign currency rates		-		(124)		(124)		(124)		-		(124)
Balance at October 2, 2015	$	10,367	$	3,925	$	14,292	$	60,682	$	(46,390)	$	14,292
Acquisitions		827		2,219		3,046		3,046		-		3,046
Impairment		-		(6,197)		(6,197)		-		(6,197)		(6,197)
Amount attributable to movements in foreign currency rates		2		53		55		55		-		55
Balance at September 30, 2016	$	11,196	$	-	$	11,196	$	63,783	$	(52,587)	$	11,196


	2016						2015
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents and trademarks	$	4,155	$	(4,026)	$	129	$	4,149	$	(3,929)	$	220
Other amortizable intangibles		10,804		(3,496)		7,308		6,746		(2,303)		4,443
Non-amortized trademarks		7,025		-		7,025		7,025		-		7,025
	$	21,984	$	(7,522)	$	14,462	$	17,920	$	(6,232)	$	11,688


Balance at September 27, 2013	$	5,214
Expense accruals for warranties issued during the period		3,717
Less current period warranty claims paid		4,853
Balance at October 3, 2014	$	4,078
Expense accruals for warranties issued during the period		5,631
Less current period warranty claims paid		5,408
Balance at October 2, 2015	$	4,301
Expense accruals for warranties issued during the period		4,699
Less current period warranty claims paid		4,674
Balance at September 30, 2016	$	4,326



	2016						2015						2014
	Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect		Pre-Tax Amount		Tax Effect		Net of Tax Effect
Foreign currency translation adjustment	$	10,525		-	$	10,525	$	10,253	$	-	$	10,253	$	18,424	$	-	$	18,424
Unamortized loss on pension plans		(10,999)		2,828		(8,171)		(8,492)		1,876		(6,616)		(6,981)		1,335		(5,646)
Accumulated other comprehensive income	$	(474)	$	2,828	$	2,354	$	1,761	$	1,876	$	3,637	$	11,443	$	1,335	$	12,778


The reclassifications out of AOCI for the year ended September 30, 2016 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	566	Cost of sales / Operating expense
Tax effects		(215)	Income tax expense

Foreign currency translation adjustments
Write off of currency translation amounts		(249)	Other income and expense
Total reclassifications for the period	$	102

The reclassifications out of AOCI for the year ended October 2, 2015 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	622	Cost of sales / Operating expense
Tax effects		(237)	Income tax expense

Foreign currency translation adjustments:
Write off of currency translation amounts		177	Other income and expense
Total reclassifications for the period	$	562

The reclassifications out of AOCI for the year ended October 3, 2014 were as follows:

			Statement of Operations
			Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	341	Cost of sales / Operating expense
Tax effects		(130)	Income tax expense

Foreign currency translation adjustments
Write off of currency translation amounts		135	Other income and expense
Total reclassifications for the period	$	346



The changes in AOCI by component, net of tax, for the year ended September 30, 2016 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2015	$	10,253	$	(6,616)	$	3,637
Other comprehensive income (loss) before reclassifications		521		(3,073)		(2,552)
Amounts reclassified from accumulated other comprehensive income		(249)		566		317
Tax effects		-		952		952
Balance at September 30, 2016	$	10,525	$	(8,171)	$	2,354


The changes in AOCI by component, net of tax, for the year ended October 2, 2015 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 3, 2014	$	18,424	$	(5,646)	$	12,778
Other comprehensive income before reclassifications		(8,348)		(2,133)		(10,481)
Amounts reclassified from accumulated other comprehensive income		177		622		799
Tax effects		-		541		541
Balance at October 2, 2015	$	10,253	$	(6,616)	$	3,637




	2016		2015		2014
Net income	$	13,501	$	10,616	$	9,123
Less: Undistributed earnings reallocated to non-vested shareholders		(258)		(191)		(304)
Dilutive earnings	$	13,243	$	10,425	$	8,819
Weighted average common shares – Basic:
Class A		8,627		8,515		8,420
Class B		1,212		1,212		1,212
Dilutive stock options and restricted stock units		16		-		3
Weighted average common shares - Dilutive		9,855		9,727		9,635
Net income per common share – Basic:
Class A	$	1.36	$	1.08	$	0.93
Class B	$	1.24	$	0.98	$	0.84
Net income per common share – Diluted:
Class A	$	1.34	$	1.06	$	0.90
Class B	$	1.34	$	1.06	$	0.90