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INCOME TAXES (Tables)

9 Months Ended

Jul. 02, 2021

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 July 2, 2021 and June 26, 2020, 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)			July 2, 2021			June 26, 2020			July 2, 2021			June 26, 2020
Profit before income taxes			$	39,074		$	15,557		$	102,395		$	52,523
Income tax expense			10,300			2,688			25,940			12,837
Effective income tax rate			26.4		%	17.3		%	25.3		%	24.4		%

Summary of tax jurisdictions of entities with valuation allowances

The significant tax jurisdictions that have a valuation allowance for the periods ended July 2, 2021 and June 26, 2020 were:

July 2, 2021			June 26, 2020
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			2017-2020
Canada			2017-2020
France			2017-2020
Germany			2017-2020
Italy			2018-2020
Switzerland			2010-2020

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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

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-Publisher FASB
-Name Accounting Standards Codification
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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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