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SEGMENTS OF BUSINESS (Tables)

6 Months Ended

Mar. 31, 2023

Segment Reporting [Abstract]

Schedule of Operations by Business Unit

A summary of the Company’s operations by business segment is presented below:

			Three Months Ended						Six Months Ended
			March 31, 2023			April 1, 2022			March 31, 2023			April 1, 2022			September 30, 2022
Net sales:
Fishing:
Unaffiliated customers			$	155,009		$	129,134		$	292,830		$	237,315
Interunit transfers			332			189			552			364
Camping:
Unaffiliated customers			13,712			19,155			25,319			33,273
Interunit transfers			13			12			19			28
Watercraft Recreation:
Unaffiliated customers			12,824			23,008			22,457			37,606
Interunit transfers			66			1			91			3
Diving
Unaffiliated customers			20,307			18,192			39,349			34,682
Interunit transfers			1			2			18			3
Other / Corporate			263			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
Camping			2,071			5,119			2,824			7,869
Watercraft Recreation			569			3,164			154			4,695
Diving			1,444			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
Camping									53,475			58,574			59,247
Watercraft Recreation									40,018			44,613			33,496
Diving									81,120			72,070			76,475
Other / Corporate									118,729			117,895			127,863
									$	700,882		$	668,789		$	679,931

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

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- References

No definition available.

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