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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Sep. 27, 2019
Accounting Policies [Abstract]  
Schedule of Inventories
Inventories at the end of the respective fiscal years consisted of the following:

  
September 27
2019
 
September 28
2018
Raw materials
$
45,168

 
$
40,375

Work in process
152

 
39

Finished goods
48,978

 
48,450

 
$
94,298

 
$
88,864

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:

 
2019
 
2018
Property improvements
$
588

 
$
590

Buildings and improvements
23,231

 
21,669

Furniture and fixtures, equipment and computer software
178,708

 
164,997

 
202,527

 
187,256

Less accumulated depreciation
143,028

 
131,322

 
$
59,499

 
$
55,934

Schedule of Goodwill
The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2019 and 2018 were as follows:

 
 
 
Fishing
 
Camping
 
Watercraft
 
Diving
 
Total
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

 
Currency translation
 
(13
)
 

 

 

 
(13
)
Balance at September 27, 2019
 
 
 
 
 
 
 
 
 
 
 
Goodwill
 
17,415

 
7,038

 
6,242

 
33,078

 
63,773

 
Accumulated impairment losses
 
(6,229
)
 
(7,038
)
 
(6,242
)
 
(33,078
)
 
(52,587
)
 
 
 
$
11,186

 
$

 
$

 
$

 
$
11,186


Schedule Of Intangible Assets
Intangible assets at the end of the last two years consisted of the following:

 
2019
 
2018
 
Gross
Intangible
 
Accumulated
Amortization
 
Net
 
Gross
Intangible
 
Accumulated
Amortization
 
Net
Amortized other intangible assets:
 
 
 
 
 
 
 
 
 
 
 
Patents and trademarks
$
4,088

 
$
(4,081
)
 
$
7

 
$
4,205

 
$
(4,170
)
 
$
35

Other amortizable intangibles
11,098

 
(6,756
)
 
4,342

 
11,095

 
(5,814
)
 
5,281

Non-amortized trademarks
7,025

 

 
7,025

 
7,025

 

 
7,025

 
$
22,211

 
$
(10,837
)
 
$
11,374

 
$
22,325

 
$
(9,984
)
 
$
12,341

Schedule Of Warranty Activity
The following table summarizes the warranty activity for the three years in the period ended September 27, 2019.
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

Expense accruals for warranties issued during the period
9,581

Less current period warranty claims paid
8,890

Balance at September 27, 2019
$
9,190

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 2019, 2018 and 2017 were as follows:
 
2019
 
2018
 
2017
 
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
$
4,790

 
$

 
$
4,790

 
$
7,796

 
$

 
$
7,796

 
$
11,179

 
$

 
$
11,179

Unamortized loss on pension plans
(3,964
)
 
732

 
(3,232
)
 
(5,329
)
 
1,020

 
(4,309
)
 
(7,799
)
 
1,613

 
(6,186
)
Accumulated other comprehensive income
$
826

 
$
732

 
$
1,558

 
$
2,467

 
$
1,020

 
$
3,487

 
$
3,380

 
$
1,613

 
$
4,993

The changes in AOCI by component, net of tax, for the year ended September 27, 2019 were as follows:
 
Foreign
Currency
Translation
Adjustment
 
Unamortized
Loss on Defined
Benefit Pension
Plans
 
Accumulated
Other
Comprehensive
Income (Loss)
Balance at September 28, 2018
$
7,796

 
$
(4,309
)
 
$
3,487

Other comprehensive (loss) income before reclassifications
(2,245
)
 
1,037

 
(1,208
)
Amounts reclassified from accumulated other comprehensive income
(761
)
 
328

 
(433
)
Tax effects

 
(288
)
 
(288
)
Balance at September 27, 2019
$
4,790

 
$
(3,232
)
 
$
1,558

 
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 income (loss) 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

Reclassifications out of AOCI
The reclassifications out of AOCI for the year ended September 27, 2019 were as follows:
 
 
 
 
Statement of Operations
Presentation
Unamortized loss on defined benefit pension plans
 
 
 
   
Amortization of loss
 
$
328

 
Cost of sales / Operating expense
Tax effects
 
(82
)
 
Income tax expense
Foreign currency translation adjustments
 
 

 
   
Write off of currency translation amounts
 
(761
)
 
Other income and expense
Total reclassifications for the period
 
$
(515
)
 
 
 
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

 
 
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:

 
2019
 
2018
 
2017
Net income
$
51,413

 
$
40,669

 
$
35,157

Less: Undistributed earnings reallocated to non-vested shareholders
(226
)
 
(224
)
 
(375
)
Dilutive earnings
$
51,187

 
$
40,445

 
$
34,782

Weighted average common shares – Basic:
 

 
 

 
 

Class A
8,782

 
8,730

 
8,675

Class B
1,212

 
1,212

 
1,212

Dilutive stock options and restricted stock units
27

 
54

 
33

Weighted average common shares - Dilutive
10,021

 
9,996

 
9,920

Net income per common share – Basic:
 

 
 

 
 

Class A
$
5.18

 
$
4.12

 
$
3.56

Class B
$
4.71

 
$
3.74

 
$
3.23

Net income per common share – Diluted:
 

 
 

 
 

Class A
$
5.11

 
$
4.05

 
$
3.51

Class B
$
5.11

 
$
4.05

 
$
3.51