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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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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