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INCOME TAXES (Tables)

6 Months Ended

Mar. 29, 2019

Income Tax Disclosure [Abstract]

Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate

For the three and six months ended March 29, 2019 and March 30, 2018, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:

	Three Months Ended						Six Months Ended
(thousands, except tax rate data)	March 29, 2019			March 30, 2018			March 29, 2019			March 30, 2018
Profit before income taxes	$	30,020		$	29,445		$	34,351		$	37,769
Income tax expense	8,097			7,825			8,907			15,914
Effective income tax rate	27.0		%	26.6		%	25.9		%	42.1		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The tax jurisdictions that have a valuation allowance for the periods ended March 29, 2019 and March 30, 2018 were:

March 29, 2019	March 30, 2018
Australia	Australia
	Austria
France	France
Indonesia	Indonesia
	Japan
Netherlands	Netherlands
New Zealand	New Zealand
Spain	Spain
Switzerland

Summary of Income Tax Examinations

As of the date of this report, the following tax years remain open to examination by the respective tax jurisdictions:

Jurisdiction	Fiscal Years
United States	2015-2018
Canada	2014-2018
France	2015-2018
Germany	2014-2018
Italy	2013-2018
Switzerland	2008-2018

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Summary Table Of Tax Jurisdictions Of Entities With Valuation Allowances

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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-Name Accounting Standards Codification
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