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SEGMENTS OF BUSINESS
6 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
SEGMENTS OF BUSINESS SEGMENTS OF BUSINESSThe Company conducts its worldwide operations through separate business segments, each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe,
Canada and the Pacific Basin.  During the three and six month period ended March 31, 2023, combined net sales to three customers of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $76,679 and $140,089, respectively, of the Company's consolidated revenues. During the three and six month periods ended April 1, 2022, combined net sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $21,616 and $48,921, respectively, of the Company's consolidated revenues.

Net sales and operating profit include both sales to customers, as reported in the Company’s accompanying Condensed Consolidated Statements of Operations, and interunit transfers, which are priced to recover cost plus an appropriate profit margin. Total assets represent assets that are used in the Company’s operations in each business segment at the end of the periods presented.

A summary of the Company’s operations by business segment is presented below:
 
 Three Months EndedSix Months Ended   
March 31, 2023April 1, 2022March 31, 2023April 1, 2022September 30, 2022
Net sales:         
Fishing:         
Unaffiliated customers$155,009 $129,134 $292,830 $237,315   
Interunit transfers332 189 552 364   
Camping:        
Unaffiliated customers13,712 19,155 25,319 33,273   
Interunit transfers13 12 19 28   
Watercraft Recreation:        
Unaffiliated customers12,824 23,008 22,457 37,606   
Interunit transfers66 91   
Diving        
Unaffiliated customers20,307 18,192 39,349 34,682   
Interunit transfers18   
Other / Corporate263 134 497 271   
Eliminations(412)(204)(680)(398)  
Total$202,115 $189,623 $380,452 $343,147   
Operating profit (loss):          
Fishing$17,121 $11,321 $32,693 $27,613   
Camping2,071 5,119 2,824 7,869   
Watercraft Recreation569 3,164 154 4,695   
Diving1,444 1,209 1,457 1,662   
Other / Corporate(9,815)(5,384)(20,266)(12,650)  
 $11,390 $15,429 $16,862 $29,189   
Total assets (end of period):        
Fishing$407,540 $375,637 $382,850 
Camping53,475 58,574 59,247
Watercraft Recreation40,018 44,613 33,496
Diving81,120 72,070 76,475
Other / Corporate118,729 117,895 127,863
 $700,882 $668,789 $679,931 
During the second fiscal quarter of 2023, the Company sold the Military and Commercial Tent product lines of its Camping business segment to a third party in an asset sale for a purchase price of $14,990. The net book value of the assets and liabilities sold was approximately $8,350, resulting in a gain on sale of approximately $6,640, which is recorded in Other (income) expense, net in the Company’s accompanying Condensed Consolidated Statements of Operations. The purchase price and the net proceeds received by the Company related to this sale are subject to customary purchase price adjustment provisions and Company indemnity obligations set forth in the definitive purchase agreement. The sale did not include the Eureka! brand name or the Eureka! consumer/recreational Camping business line.