XML 45 R31.htm IDEA: XBRL DOCUMENT
v3.10.0.1

EMPLOYEE BENEFITS (Tables) | 12 Months Ended
--- | ---
Sep. 28, 2018
Retirement Benefits [Abstract] |
Financial Position Of Non-Contributory Defined Benefit Plans | The financial position of the Company’s non-contributory defined benefit plans as of fiscal year end 2018 and 2017 was as follows:
| 2018 |  | 2017
Projected benefit obligation: |  |  |
Projected benefit obligation, beginning of year | $ | 28,472 |  |  | $ | 29,449 |
Service cost | — |  |  | — |
Interest cost | 1,058 |  |  | 1,043 |
Actuarial gain | (1,712 | ) |  | (1,025 | )
Benefits paid | (987 | ) |  | (995 | )
Projected benefit obligation, end of year | 26,831 |  |  | 28,472 |
Fair value of plan assets: |  |  |  |  |
Fair value of plan assets, beginning of year | 20,802 |  |  | 17,793 |
Actual gain on plan assets | 968 |  |  | 2,639 |
Company contributions | 5,188 |  |  | 1,365 |
Benefits paid | (987 | ) |  | (995 | )
Fair value of plan assets, end of year | 25,971 |  |  | 20,802 |
Funded status of the plans | (860 | ) |  | (7,670 | )
Amounts recognized in the Consolidated Balance Sheets consist of: |  |  |  |  |
Current pension liabilities | 184 |  |  | 186 |
Non-current pension liabilities | 676 |  |  | 7,484 |
Accumulated other comprehensive loss | (5,329 | ) |  | (7,799 | )
Components of accumulated other comprehensive loss: |  |  |  |  |
Net actuarial loss | (5,329 | ) |  | (7,799 | )
Accumulated other comprehensive loss | $ | (5,329 | ) |  | $ | (7,799 | )
Schedule of Net Periodic Benefit Cost | Net periodic benefit cost for the non-contributory defined benefit pension plans for the respective years included the following pre-tax amounts:
| 2018 |  | 2017 |  | 2016
Interest cost | $ | 1,058 |  |  | $ | 1,043 |  |  | $ | 1,137 |
Expected return on plan assets | (763 | ) |  | (1,193 | ) |  | (1,265 | )
Amortization of unrecognized net actuarial loss | 553 |  |  | 731 |  |  | 566 |
Net periodic pension cost | 848 |  |  | 581 |  |  | 438 |
Other changes in benefit obligations recognized in other comprehensive income ("OCI"): |  |  |  |  |  |  |  |
Net actuarial (gain) loss | (2,470 | ) |  | (3,201 | ) |  | 2,507 |
Total recognized in net periodic pension cost and OCI | $ | (1,622 | ) |  | $ | (2,620 | ) |  | $ | 2,945 |
Estimated Benefit Payments | Estimated benefit payments from the Company’s defined benefit plans to participants for each of the next five years and the five years thereafter are as follows:
2019 | $ | 1,160 |
2020 | 1,214 |
2021 | 1,228 |
2022 | 1,245 |
2023 | 1,284 |
Five years thereafter | 7,231 |
Actuaral Assumptions Used To Determine The Projected Benefit Obligation | Actuarial assumptions used to determine the projected benefit obligation and net periodic pension cost as of the following fiscal years were as follows:
| Projected Benefit Obligation |  | Net Periodic Pension Cost
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Discount rate | 4.22 | % |  | 3.79 | % |  | 3.60 | % |  | 3.79 | % |  | 3.60 | % |  | 4.35 | %
Long-term rate of return | N/A |  |  | N/A |  |  | N/A |  |  | 3.45 | % |  | 6.50 | % |  | 7.50 | %
Average salary increase rate | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Pension Plans' Weighted Average Asset Allocations By Percent | The Company’s pension plans’ weighted average asset allocations at September 28, 2018 and September 29, 2017, by asset category were as follows:
| 2018 |  |  | 2017 |
Equity securities | 5 | % |  | 73 | %
Fixed income securities | 93 | % |  | 24 | %
Other securities | 2 | % |  | 3 | %
| 100 | % |  | 100 | %
Pension Plan Assets Measured At Fair Value | The following table summarizes the Company’s pension plan assets measured at fair value as of September 28, 2018:
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Description: |  |  |  |  |  |  |
Mutual funds | $ | 25,588 |  |  | $ | — |  |  | $ | — |  |  | $ | 25,588 |
Money market funds | 331 |  |  | — |  |  | — |  |  | 331 |
Group annuity contract | — |  |  | — |  |  | 52 |  |  | 52 |
Total | $ | 25,919 |  |  | $ | — |  |  | $ | 52 |  |  | $ | 25,971 |
The following table summarizes the Company’s pension plan assets measured at fair value as of September 29, 2017:
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Description: |  |  |  |  |  |  |
Mutual funds | $ | 20,207 |  |  | $ | — |  |  | $ | — |  |  | $ | 20,207 |
Money market funds | 515 |  |  | — |  |  | — |  |  | 515 |
Group annuity contract | — |  |  | — |  |  | 80 |  |  | 80 |
Total | $ | 20,722 |  |  | $ | — |  |  | $ | 80 |  |  | $ | 20,802 |
Summary Of Changes In Fair Value Of Level 3 Pension Plan Assets | The tables below set forth a summary of changes in fair value of the Company’s Level 3 pension plan assets for the years ended September 28, 2018 and September 29, 2017:
| 2018 |  | 2017
Level 3 assets, beginning of year | $ | 80 |  |  | $ | 113 |
Purchases | — |  |  | 2 |
Unrealized (loss) gain | (2 | ) |  | 1 |
Sales | (26 | ) |  | (36 | )
Level 3 assets, end of year | $ | 52 |  |  | $ | 80 |

X
- Definition Schedule Of Allocation Of Plan Assets By Percentage Table [Text Block] + References No definition available. + Details
Name: | jout_ScheduleOfAllocationOfPlanAssetsByPercentageTableTextBlock
Namespace Prefix: | jout_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e2417-114920 + Details
Name: | us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration