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INCOME TAXES (Tables)

9 Months Ended

Jun. 28, 2020

Income Tax Disclosure [Abstract]

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

For the three and nine months ended June 26, 2020 and June 28, 2019, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:

	Three Months Ended						Nine Months Ended
(thousands, except tax rate data)	June 26, 2020			June 28, 2019			June 26, 2020			June 28, 2019
Profit before income taxes	$	15,557		$	28,892		$	52,523		$	63,243
Income tax expense	2,688			6,826			12,837			15,733
Effective income tax rate	17.3		%	23.6		%	24.4		%	24.9		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The significant tax jurisdictions that have a valuation allowance for the periods ended June 26, 2020 and June 28, 2019 were:

June 26, 2020	June 28, 2019
France	France
Indonesia	Indonesia
Switzerland	Switzerland

Summary of Income Tax Examinations

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

Jurisdiction	Fiscal Years
United States	2017-2019
Canada	2016-2019
France	2016-2019
Germany	2017-2019
Italy	2018-2019
Switzerland	2009-2019

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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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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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