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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 29, 2017
Accounting Policies [Abstract] |
Schedule of Inventories | Inventories at the end of the respective fiscal years consisted of the following:
| September 29 2017 |  | September 30 2016
Raw materials | $ | 32,826 |  |  | $ | 26,379 |
Work in process | 48 |  |  | 34 |
Finished goods | 46,274 |  |  | 41,984 |
| $ | 79,148 |  |  | $ | 68,397 |
Schedule Of Property And Equipment, Useful Life | Depreciation of property, plant and equipment is determined by straight-line methods over the following estimated useful lives:
Property improvements | 5-20 years
Buildings and improvements | 20-40 years
Furniture and fixtures, equipment and computer software | 3-10 years
Schedule Of Property, Plant And Equipment | Property, plant and equipment at the end of the respective years consisted of the following:
| 2017 |  | 2016
Property improvements | $ | 590 |  |  | $ | 590 |
Buildings and improvements | 21,770 |  |  | 21,631 |
Furniture and fixtures, equipment and computer software | 159,145 |  |  | 150,698 |
| 181,505 |  |  | 172,919 |
Less accumulated depreciation | 132,567 |  |  | 123,921 |
| $ | 48,938 |  |  | $ | 48,998 |
Schedule of Goodwill | The changes in the carrying amount and the composition of goodwill for fiscal 2017 and 2016 were as follows:
|  |  | Fishing |  | Camping |  | Watercraft |  | Diving |  | Total
Balance at October 2, 2015 |  |  |  |  |  |  |  |  |  |
| Goodwill |  | $ | 16,596 |  |  | $ | 7,038 |  |  | $ | 6,242 |  |  | $ | 30,806 |  |  | $ | 60,682 |
| Accumulated impairment losses |  | (6,229 | ) |  | (7,038 | ) |  | (6,242 | ) |  | (26,881 | ) |  | (46,390 | )
|  |  | 10,367 |  |  | — |  |  | — |  |  | 3,925 |  |  | 14,292 |
| Currency translation |  | 2 |  |  | — |  |  | — |  |  | 53 |  |  | 55 |
| Acquisitions |  | 827 |  |  | — |  |  | — |  |  | 2,219 |  |  | 3,046 |
| Impairment loss |  | — |  |  | — |  |  | — |  |  | (6,197 | ) |  | (6,197 | )
Balance at September 30, 2016 |  |  |  |  |  |  |  |  |  |
| Goodwill |  | 17,425 |  |  | 7,038 |  |  | 6,242 |  |  | 33,078 |  |  | 63,783 |
| Accumulated impairment losses |  | (6,229 | ) |  | (7,038 | ) |  | (6,242 | ) |  | (33,078 | ) |  | (52,587 | )
|  |  | 11,196 |  |  | — |  |  | — |  |  | — |  |  | 11,196 |
| Currency translation |  | 42 |  |  | — |  |  | — |  |  | — |  |  | 42 |
Balance at September 29, 2017 |  |  |  |  |  |  |  |  |  |
| Goodwill |  | 17,467 |  |  | 7,038 |  |  | 6,242 |  |  | 33,078 |  |  | 63,825 |
| Accumulated impairment losses |  | (6,229 | ) |  | (7,038 | ) |  | (6,242 | ) |  | (33,078 | ) |  | (52,587 | )
|  |  | $ | 11,238 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 11,238 |
Schedule Of Intangible Assets | Intangible assets at the end of the last two years consisted of the following:
| 2017 |  | 2016
| Gross Intangible |  | Accumulated Amortization |  | Net |  | Gross Intangible |  | Accumulated Amortization |  | Net
Amortized other intangible assets: |  |  |  |  |  |  |  |  |  |  |
Patents and trademarks | $ | 4,213 |  |  | $ | (4,144 | ) |  | $ | 69 |  |  | $ | 4,155 |  |  | $ | (4,026 | ) |  | $ | 129 |
Other amortizable intangibles | 11,131 |  |  | (4,749 | ) |  | 6,382 |  |  | 10,804 |  |  | (3,496 | ) |  | 7,308 |
Non-amortized trademarks | 7,025 |  |  | — |  |  | 7,025 |  |  | 7,025 |  |  | — |  |  | 7,025 |
| $ | 22,369 |  |  | $ | (8,893 | ) |  | $ | 13,476 |  |  | $ | 21,984 |  |  | $ | (7,522 | ) |  | $ | 14,462 |
Schedule Of Warranty Activity | The following table summarizes the warranty activity for the three years in the period ended September 29, 2017.
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 |
Expense accruals for warranties issued during the period | 7,452 |
Less current period warranty claims paid | 5,385 |
Balance at September 29, 2017 | $ | 6,393 |
Reclassifications out of AOCI | The reclassifications out of AOCI for the year ended September 29, 2017 were as follows:
|  |  |  | Statement of Operations Presentation
Unamortized loss on defined benefit pension plans |  |  |  |
Amortization of loss |  | $ | 731 |  |  | Cost of sales / Operating expense
Tax effects |  | (278 | ) |  | Income tax expense
Foreign currency translation adjustments |  |  |  |  |
Write off of currency translation amounts |  | 64 |  |  | Other income and expense
Total reclassifications for the period |  | $ | 517 |  |  |
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 |  |  |
Schedule Of Accumulated Other Comprehensive Income (Loss) | The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2017, 2016 and 2015 were as follows:
| 2017 |  | 2016 |  | 2015
| 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 | $ | 11,179 |  |  | $ | — |  |  | $ | 11,179 |  |  | $ | 10,525 |  |  | $ | — |  |  | $ | 10,525 |  |  | $ | 10,253 |  |  | $ | — |  |  | $ | 10,253 |
Unamortized loss on pension plans | (7,799 | ) |  | 1,613 |  |  | (6,186 | ) |  | (10,999 | ) |  | 2,828 |  |  | (8,171 | ) |  | (8,492 | ) |  | 1,876 |  |  | (6,616 | )
Accumulated other comprehensive income | $ | 3,380 |  |  | $ | 1,613 |  |  | $ | 4,993 |  |  | $ | (474 | ) |  | $ | 2,828 |  |  | $ | 2,354 |  |  | $ | 1,761 |  |  | $ | 1,876 |  |  | $ | 3,637 |
The changes in AOCI by component, net of tax, for the year ended September 29, 2017 were as follows:
| Foreign Currency Translation Adjustment |  | Unamortized Loss on Defined Benefit Pension Plans |  | Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016 | $ | 10,525 |  |  | $ | (8,171 | ) |  | $ | 2,354 |
Other comprehensive income before reclassifications | 590 |  |  | 2,470 |  |  | 3,060 |
Amounts reclassified from accumulated other comprehensive income | 64 |  |  | 731 |  |  | 795 |
Tax effects | — |  |  | (1,216 | ) |  | (1,216 | )
Balance at September 29, 2017 | $ | 11,179 |  |  | $ | (6,186 | ) |  | $ | 4,993 |
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 |
Schedule Of Basic And Diluted Earnings Per Share | The following table sets forth a reconciliation of net income to dilutive earnings used in the diluted earnings per common share calculations and the computation of basic and diluted earnings per common share:
| 2017 |  | 2016 |  | 2015
Net income | $ | 35,157 |  |  | $ | 13,501 |  |  | $ | 10,616 |
Less: Undistributed earnings reallocated to non-vested shareholders | (375 | ) |  | (258 | ) |  | (191 | )
Dilutive earnings | $ | 34,782 |  |  | $ | 13,243 |  |  | $ | 10,425 |
Weighted average common shares – Basic: |  |  |  |  |  |  |  |
Class A | 8,675 |  |  | 8,627 |  |  | 8,515 |
Class B | 1,212 |  |  | 1,212 |  |  | 1,212 |
Dilutive stock options and restricted stock units | 33 |  |  | 16 |  |  | — |
Weighted average common shares - Dilutive | 9,920 |  |  | 9,855 |  |  | 9,727 |
Net income per common share – Basic: |  |  |  |  |  |  |  |
Class A | $ | 3.56 |  |  | $ | 1.36 |  |  | $ | 1.08 |
Class B | $ | 3.23 |  |  | $ | 1.24 |  |  | $ | 0.98 |
Net income per common share – Diluted: |  |  |  |  |  |  |  |
Class A | $ | 3.51 |  |  | $ | 1.34 |  |  | $ | 1.06 |
Class B | $ | 3.51 |  |  | $ | 1.34 |  |  | $ | 1.06 |

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