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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 29, 2023
Income Tax Disclosure [Abstract] |
Schedule of U.S. And Foreign Income Before Taxes | The U.S. and foreign income before income taxes for the respective years consisted of the following:
| 2023 |  | 2022 |  | 2021
United States | $ | 16,070 |  |  | $ | 51,229 |  |  | $ | 99,774 |
Foreign | 9,754 |  |  | 7,659 |  |  | 13,148 |
| $ | 25,824 |  |  | $ | 58,888 |  |  | $ | 112,922 |
Schedule of Income Tax Expense | Income tax expense for the respective years consisted of the following:
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | 7,631 |  |  | $ | 8,798 |  |  | $ | 22,860 |
State | 2,267 |  |  | 834 |  |  | 6,392 |
Foreign | 3,286 |  |  | 2,922 |  |  | 3,236 |
Deferred | (6,894) |  |  | 1,843 |  |  | (2,947) |
| $ | 6,290 |  |  | $ | 14,397 |  |  | $ | 29,541 |
Schedule of Tax Effects of Temporary Differences Giving Rise to Deferred Tax Assets And Liabilities | The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities at the end of the respective years are presented below:
| 2023 |  | 2022
Deferred tax assets: |  |  |
Inventories | $ | 4,628 |  |  | $ | 2,366 |
Compensation | 6,954 |  |  | 8,099 |
Lease liabilities | 12,956 |  |  | 14,168 |
Tax credit carryforwards | 2,116 |  |  | 2,356 |
Net operating loss carryforwards | 5,488 |  |  | 4,805 |
Research and Experimental Expenditures | 4,536 |  |  | — |
Other | 7,310 |  |  | 6,430 |
Total gross deferred tax assets | 43,988 |  |  | 38,224 |
Less valuation allowance | 7,101 |  |  | 6,700 |
Deferred tax assets | 36,887 |  |  | 31,524 |
Deferred tax liabilities: |  |  |
Goodwill and other intangibles | 2,476 |  |  | 1,848 |
Right of Use assets | 12,571 |  |  | 13,864 |
Depreciation and amortization | 4,578 |  |  | 5,528 |
Foreign statutory reserves | 748 |  |  | 625 |
Net deferred tax assets | $ | 16,514 |  |  | $ | 9,659 |
Schedule of Net Deferred Tax Assets in Consolidated Balance Sheet | The net deferred tax assets recorded in the accompanying Consolidated Balance Sheets as of the years ended September 29, 2023 and September 30, 2022 were as follows:
| 2023 |  | 2022
Non-current assets | $ | 18,352 |  |  | $ | 11,411 |
Non-current liabilities | 1,838 |  |  | 1,752 |
Net deferred tax assets | $ | 16,514 |  |  | $ | 9,659 |
Schedule of Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate | The significant differences between the statutory federal tax rate and the effective income tax rates for the Company for the respective years shown below were as follows:
| 2023 |  | 2022 |  | 2021 |
Statutory U.S. federal income tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | % |
State income tax, net of federal benefit | 3.4 | % |  | 3.4 | % |  | 4.4 | % |
Uncertain tax positions, net of settlements | (0.3) | % |  | (0.5) | % |  | 0.1 | % |
Foreign-derived intangible income ("FDII") deduction | (2.3) | % |  | (0.9) | % |  | (1.1) | % |
Foreign tax rate differences | 2.2 | % |  | 1.5 | % |  | 0.6 | % |
Compensation | 2.4 | % |  | 0.1 | % |  | 0.8 | % |
Changes in estimates related to prior years tax return filing | (1.3) | % |  | (1.6) | % |  | (0.5) | % |
Deferred tax asset - valuation allowance | 1.7 | % |  | 1.6 | % |  | 0.6 | % |
Tax Credits | (2.5) | % |  | (0.7) | % |  | (0.4) | % |
Other | 0.1 | % |  | 0.5 | % |  | 0.7 | % |
| 24.4 | % |  | 24.4 | % |  | 26.2 | % |
Schedule of Operating Loss Carryforwards | The Company’s net operating loss carryforwards and their expirations as of September 29, 2023 were as follows:
| State |  | Foreign |  | Total
Year of expiration |  |  |  |  |
2024-2028 | $ | 2,118 |  |  | $ | 8,346 |  |  | $ | 10,464 |
2029-2033 | 2,326 |  |  | 6,365 |  |  | 8,691 |
2034-2038 | 4,447 |  |  | — |  |  | 4,447 |
2039-2043 | 774 |  |  | — |  |  | 774 |
Indefinite | 2 |  |  | 6,800 |  |  | 6,802 |
Total | $ | 9,667 |  |  | $ | 21,511 |  |  | $ | 31,178 |
Schedule of Tax Credit Carryforwards | The Company has tax credit carryforwards as follows:
| State |  | Federal |  | Total
Year of expiration |  |  |  |  |
2024-2028 | $ | 1,365 |  |  |  |  | $ | 1,365 |
2029-2033 | 598 |  |  |  |  | 598 |
2034-2038 | 119 |  |  |  |  | 119 |
Total | $ | 2,082 |  |  | $ | — |  |  | $ | 2,082 |
Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:
| 2023 |  | 2022
Beginning balance | $ | 6,201 |  |  | $ | 6,757 |
Gross increases - tax positions in prior period | — |  |  | — |
Gross decreases - tax positions in prior period | — |  |  | — |
Gross increases - tax positions in current period | 493 |  |  | 476 |
Settlements | — |  |  | — |
Lapse of statute of limitations | (598) |  |  | (1,032) |
Ending balance | $ | 6,096 |  |  | $ | 6,201 |
Schedule of Income Tax Examinations | The following tax years remain subject to examination by the Company's respective major tax jurisdictions:
Jurisdiction | Fiscal Years
United States | 2020-2023
Canada | 2019-2023
France | 2020-2023
Germany | 2018-2023
Italy | 2021-2023
Switzerland | 2013-2023

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