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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 28, 2018
Accounting Policies [Abstract] |
Schedule of Inventories | Inventories at the end of the respective fiscal years consisted of the following:
| September 28 2018 |  | September 29 2017
Raw materials | $ | 40,375 |  |  | $ | 32,826 |
Work in process | 39 |  |  | 48 |
Finished goods | 48,450 |  |  | 46,274 |
| $ | 88,864 |  |  | $ | 79,148 |
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:
| 2018 |  | 2017
Property improvements | $ | 590 |  |  | $ | 590 |
Buildings and improvements | 21,669 |  |  | 21,770 |
Furniture and fixtures, equipment and computer software | 164,997 |  |  | 159,145 |
| 187,256 |  |  | 181,505 |
Less accumulated depreciation | 131,322 |  |  | 132,567 |
| $ | 55,934 |  |  | $ | 48,938 |
Schedule of Goodwill | The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2018 and 2017 were as follows:
|  |  | Fishing |  | Camping |  | Watercraft |  | Diving |  | Total
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 |
| Currency translation |  | (39 | ) |  | — |  |  | — |  |  | — |  |  | (39 | )
Balance at September 28, 2018 |  |  |  |  |  |  |  |  |  |
| Goodwill |  | 17,428 |  |  | 7,038 |  |  | 6,242 |  |  | 33,078 |  |  | 63,786 |
| Accumulated impairment losses |  | (6,229 | ) |  | (7,038 | ) |  | (6,242 | ) |  | (33,078 | ) |  | (52,587 | )
|  |  | $ | 11,199 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 11,199 |
Schedule Of Intangible Assets | Intangible assets at the end of the last two years consisted of the following:
| 2018 |  | 2017
| Gross Intangible |  | Accumulated Amortization |  | Net |  | Gross Intangible |  | Accumulated Amortization |  | Net
Amortized other intangible assets: |  |  |  |  |  |  |  |  |  |  |
Patents and trademarks | $ | 4,205 |  |  | $ | (4,170 | ) |  | $ | 35 |  |  | $ | 4,213 |  |  | $ | (4,144 | ) |  | $ | 69 |
Other amortizable intangibles | 11,095 |  |  | (5,814 | ) |  | 5,281 |  |  | 11,131 |  |  | (4,749 | ) |  | 6,382 |
Non-amortized trademarks | 7,025 |  |  | — |  |  | 7,025 |  |  | 7,025 |  |  | — |  |  | 7,025 |
| $ | 22,325 |  |  | $ | (9,984 | ) |  | $ | 12,341 |  |  | $ | 22,369 |  |  | $ | (8,893 | ) |  | $ | 13,476 |
Schedule Of Warranty Activity | The following table summarizes the warranty activity for the three years in the period ended September 28, 2018.
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 |
Expense accruals for warranties issued during the period | 9,389 |
Less current period warranty claims paid | 7,283 |
Balance at September 28, 2018 | $ | 8,499 |
Reclassifications out of AOCI | The reclassifications out of AOCI for the year ended September 28, 2018 were as follows:
|  |  |  | Statement of Operations Presentation
Unamortized loss on defined benefit pension plans |  |  |  |
Amortization of loss |  | $ | 553 |  |  | Cost of sales / Operating expense
Tax effects |  | (133 | ) |  | Income tax expense
Foreign currency translation adjustments |  |  |  |  |
Write off of currency translation amounts |  | (2,378 | ) |  | Other income and expense
Total reclassifications for the period |  | $ | (1,958 | ) |  |
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 |  |  |
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 2018, 2017 and 2016 were as follows:
| 2018 |  | 2017 |  | 2016
| 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 | $ | 7,796 |  |  | $ | — |  |  | $ | 7,796 |  |  | $ | 11,179 |  |  | $ | — |  |  | $ | 11,179 |  |  | $ | 10,525 |  |  | $ | — |  |  | $ | 10,525 |
Unamortized loss on pension plans | (5,329 | ) |  | 1,020 |  |  | (4,309 | ) |  | (7,799 | ) |  | 1,613 |  |  | (6,186 | ) |  | (10,999 | ) |  | 2,828 |  |  | (8,171 | )
Accumulated other comprehensive income | $ | 2,467 |  |  | $ | 1,020 |  |  | $ | 3,487 |  |  | $ | 3,380 |  |  | $ | 1,613 |  |  | $ | 4,993 |  |  | $ | (474 | ) |  | $ | 2,828 |  |  | $ | 2,354 |
The changes in AOCI by component, net of tax, for the year ended September 28, 2018 were as follows:
| Foreign Currency Translation Adjustment |  | Unamortized Loss on Defined Benefit Pension Plans |  | Accumulated Other Comprehensive Income (Loss)
Balance at September 29, 2017 | $ | 11,179 |  |  | $ | (6,186 | ) |  | $ | 4,993 |
Other comprehensive (loss) income before reclassifications | (1,005 | ) |  | 1,917 |  |  | 912 |
Amounts reclassified from accumulated other comprehensive income | (2,378 | ) |  | 553 |  |  | (1,825 | )
Tax effects | — |  |  | (593 | ) |  | (593 | )
Balance at September 28, 2018 | $ | 7,796 |  |  | $ | (4,309 | ) |  | $ | 3,487 |
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 |
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:
| 2018 |  | 2017 |  | 2016
Net income | $ | 40,669 |  |  | $ | 35,157 |  |  | $ | 13,501 |
Less: Undistributed earnings reallocated to non-vested shareholders | (224 | ) |  | (375 | ) |  | (258 | )
Dilutive earnings | $ | 40,445 |  |  | $ | 34,782 |  |  | $ | 13,243 |
Weighted average common shares – Basic: |  |  |  |  |  |  |  |
Class A | 8,730 |  |  | 8,675 |  |  | 8,627 |
Class B | 1,212 |  |  | 1,212 |  |  | 1,212 |
Dilutive stock options and restricted stock units | 54 |  |  | 33 |  |  | 16 |
Weighted average common shares - Dilutive | 9,996 |  |  | 9,920 |  |  | 9,855 |
Net income per common share – Basic: |  |  |  |  |  |  |  |
Class A | $ | 4.12 |  |  | $ | 3.56 |  |  | $ | 1.36 |
Class B | $ | 3.74 |  |  | $ | 3.23 |  |  | $ | 1.24 |
Net income per common share – Diluted: |  |  |  |  |  |  |  |
Class A | $ | 4.05 |  |  | $ | 3.51 |  |  | $ | 1.34 |
Class B | $ | 4.05 |  |  | $ | 3.51 |  |  | $ | 1.34 |

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