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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 29, 2017
Income Tax Disclosure [Abstract] |
U.S. And Foreign Income Before Taxes | The U.S. and foreign income before income taxes for the respective years consisted of the following:
| 2017 |  | 2016 |  | 2015
United States | $ | 41,463 |  |  | $ | 28,881 |  |  | $ | 11,886 |
Foreign | 6,747 |  |  | (5,226 | ) |  | 3,867 |
| $ | 48,210 |  |  | $ | 23,655 |  |  | $ | 15,753 |
Income Tax Expense | Income tax expense for the respective years consisted of the following:
| 2017 |  | 2016 |  | 2015
Current: |  |  |  |  |
Federal | $ | 13,154 |  |  | $ | 9,471 |  |  | $ | 4,916 |
State | 2,361 |  |  | 1,492 |  |  | 882 |
Foreign | 1,455 |  |  | 986 |  |  | 1,469 |
Deferred | (3,917 | ) |  | (1,795 | ) |  | (2,130 | )
| $ | 13,053 |  |  | $ | 10,154 |  |  | $ | 5,137 |
Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities | The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities at the end of the respective years are presented below:
| 2017 |  | 2016
Deferred tax assets: |  |  |
Inventories | $ | 2,263 |  |  | $ | 2,041 |
Compensation | 14,260 |  |  | 13,956 |
Tax credit carryforwards | 8,203 |  |  | 4,691 |
Net operating loss carryforwards | 5,844 |  |  | 7,628 |
Other | 8,041 |  |  | 7,558 |
Total gross deferred tax assets | 38,611 |  |  | 35,874 |
Less valuation allowance | 8,613 |  |  | 10,215 |
Deferred tax assets | 29,998 |  |  | 25,659 |
Deferred tax liabilities: |  |  |  |  |
Goodwill and other intangibles | 1,805 |  |  | 1,571 |
Depreciation and amortization | 6,802 |  |  | 5,744 |
Foreign statutory reserves | 604 |  |  | 497 |
Net deferred tax assets | $ | 20,787 |  |  | $ | 17,847 |
Schedule Of Net Deferred Tax Assets In Consolidated Balance Sheet | The net deferred tax assets recorded in the accompanying Consolidated Balance Sheet as of the years ended September 29, 2017 and September 30, 2016 were as follows:
| 2017 |  | 2016
Non-current assets | $ | 22,632 |  |  | $ | 19,063 |
Non-current liabilities | 1,845 |  |  | 1,216 |
Net deferred tax assets | $ | 20,787 |  |  | $ | 17,847 |
Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate | The significant differences between the statutory federal tax rate and the effective income tax rates for the Company for the respective years shown below were as follows:
| 2017 |  | 2016 |  | 2015
Statutory U.S. federal income tax rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Foreign rate differential | (1.1 | )% |  | 0.3 | % |  | (1.5 | )%
State income tax, net of federal benefit | 4.0 | % |  | 6.1 | % |  | 2.4 | %
Tax credit | (0.9 | )% |  | (3.2 | )% |  | (16.6 | )%
Deferred tax asset valuation allowance | (0.3 | )% |  | 0.8 | % |  | 10.0 | %
Uncertain tax positions, net of settlements | 0.9 | % |  | 1.4 | % |  | 1.7 | %
Goodwill impairment | — | % |  | 6.6 | % |  | — | %
Section 199 manufacturer's deduction | (2.8 | )% |  | (4.2 | )% |  | (3.7 | )%
Taxes related to foreign income, net of credits | (8.7 | )% | * | 0.5 | % |  | (0.8 | )%
Amended tax returns | — | % |  | — | % |  | 3.5 | %
Other | 1.0 | % |  | (0.4 | )% |  | 2.6 | %
| 27.1 | % |  | 42.9 | % |  | 32.6 | %
* Rate benefit is primarily from excess foreign tax credits generated by a dividend repatriation in the first quarter of fiscal 2017.
Summary Of Operating Loss Carryforwards | The Company’s net operating loss carryforwards and their expirations as of September 29, 2017 were as follows:
| State |  | Foreign |  | Total
Year of expiration |  |  |  |  |
2018-2022 | $ | — |  |  | $ | 2,336 |  |  | $ | 2,336 |
2023-2027 | 3,071 |  |  | 2,605 |  |  | 5,676 |
2028-2032 | 16,968 |  |  | — |  |  | 16,968 |
2033-2037 | 312 |  |  | — |  |  | 312 |
Indefinite | — |  |  | 9,631 |  |  | 9,631 |
Total | $ | 20,351 |  |  | $ | 14,572 |  |  | $ | 34,923 |
Summary Of Tax Credit Carryforwards | The Company has tax credit carryforwards as follows:
| State |  | Federal |  | Total
Year of expiration |  |  |  |  |
2018-2022 | $ | 1,783 |  |  | $ | — |  |  | $ | 1,783 |
2023-2027 | 1,536 |  |  | 3,894 |  |  | 5,430 |
2028-2032 | 751 |  |  | — |  |  | 751 |
2033-2037 | 239 |  |  | — |  |  | 239 |
Indefinite | — |  |  | — |  |  | — |
Total | $ | 4,309 |  |  | $ | 3,894 |  |  | $ | 8,203 |
Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:
Balance at October 2, 2015 | $ | 3,881 |
Settlement | — |
Lapse of statute of limitations | (391 | )
Gross increases - tax positions in period | 1,606 |
Balance at September 30, 2016 | $ | 5,096 |
Settlement | (81 | )
Lapse of statute of limitations | (380 | )
Gross increases - tax positions in period | 854 |
Balance at September 29, 2017 | $ | 5,489 |
Summary of Income Tax Examinations | The following tax years remain subject to examination by the Company's respective major tax jurisdictions:
Jurisdiction | Fiscal Years
United States | 2014-2017
Canada | 2013-2017
France | 2014-2017
Germany | 2013-2017
Italy | 2012-2017
Switzerland | 2007-2017

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