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INCOME TAXES (Tables)

12 Months Ended

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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