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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Oct. 02, 2020

Accounting Policies [Abstract]

Schedule of Inventories

Inventories at the end of the respective fiscal years consisted of the following:

			October 2 2020						September 27 2019
Raw materials			$	48,874					$	45,168
Work in process			39						152
Finished goods			48,524						48,978
			$	97,437					$	94,298

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:

			2020						2019
Property improvements			$	589					$	588
Buildings and improvements			24,416						23,231
Furniture and fixtures, equipment and computer software			194,573						178,708
			219,578						202,527
Less accumulated depreciation			156,541						143,028
			$	63,037					$	59,499

Schedule of Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2020 and 2019 were as follows:

									Fishing						Camping						Watercraft						Diving						Total
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
			Currency translation						(2)						—						—						—						(2)
Balance at October 2, 2020
			Goodwill						17,413						7,038						6,242						33,078						63,771
			Accumulated impairment losses						(6,229)						(7,038)						(6,242)						(33,078)						(52,587)
									$	11,184					$	—					$	—					$	—					$	11,184

Schedule Of Intangible Assets

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

			2020																		2019
			Gross Intangible						Accumulated Amortization						Net						Gross Intangible						Accumulated Amortization						Net
Amortized other intangible assets:
Patents and trademarks			$	4,174					$	(4,169)					$	5					$	4,088					$	(4,081)					$	7
Other amortizable intangibles			11,236						(9,214)						2,022						11,098						(6,756)						4,342
Non-amortized trademarks			7,025						—						7,025						7,025						—						7,025
			$	22,435					$	(13,383)					$	9,052					$	22,211					$	(10,837)					$	11,374

Schedule Of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended October 2, 2020.

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
Expense accruals for warranties issued during the period			11,714
Less current period warranty claims paid			10,055
Balance at October 2, 2020			$	10,849

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 2020, 2019 and 2018 were as follows:

			2020																		2019																		2018
			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			$	7,323					$	—					$	7,323					$	4,790					$	—					$	4,790					$	7,796					$	—					$	7,796
Unamortized loss on pension plans			(3,129)						523						(2,606)						(3,964)						732						(3,232)						(5,329)						1,020						(4,309)
Accumulated other comprehensive income			$	4,194					$	523					$	4,717					$	826					$	732					$	1,558					$	2,467					$	1,020					$	3,487

The changes in AOCI by component, net of tax, for the year ended October 2, 2020 were as follows:

			Foreign Currency Translation Adjustment						Unamortized Loss on Defined Benefit Pension Plans						Accumulated Other Comprehensive Income (Loss)
Balance at September 27, 2019			$	4,790					$	(3,232)					$	1,558
Other comprehensive income before reclassifications			2,533						298						2,831
Amounts reclassified from accumulated other comprehensive income			—						537						537
Tax effects			—						(209)						(209)
Balance at October 2, 2020			$	7,323					$	(2,606)					$	4,717

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 income (loss) 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

Reclassifications out of AOCI

The reclassifications out of AOCI for the year ended October 2, 2020 were as follows:

												Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss						$	537					Cost of sales / Operating expense
Tax effects						(134)						Income tax expense
Total reclassifications for the period						$	403

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)

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:

			2020						2019						2018
Net income			$	55,233					$	51,413					$	40,669
Less: Undistributed earnings reallocated to non-vested shareholders			(220)						(226)						(224)
Dilutive earnings			$	55,013					$	51,187					$	40,445
Weighted average common shares – Basic:
Class A			8,822						8,782						8,730
Class B			1,212						1,212						1,212
Dilutive stock options and restricted stock units			30						27						54
Weighted average common shares - Dilutive			10,064						10,021						9,996
Net income per common share – Basic:
Class A			$	5.54					$	5.18					$	4.12
Class B			$	5.04					$	4.71					$	3.74
Net income per common share – Diluted:
Class A			$	5.47					$	5.11					$	4.05
Class B			$	5.47					$	5.11					$	4.05

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