<SEC-DOCUMENT>0001140361-23-023421.txt : 20230508
<SEC-HEADER>0001140361-23-023421.hdr.sgml : 20230508
<ACCEPTANCE-DATETIME>20230508131432
ACCESSION NUMBER:		0001140361-23-023421
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20230508
DATE AS OF CHANGE:		20230508
EFFECTIVENESS DATE:		20230508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOHNSON OUTDOORS INC
		CENTRAL INDEX KEY:			0000788329
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3949]
		IRS NUMBER:				391536083
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			0929

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-271717
		FILM NUMBER:		23896876

	BUSINESS ADDRESS:	
		STREET 1:		555 MAIN STREET
		CITY:			RACINE
		STATE:			WI
		ZIP:			53403-1015
		BUSINESS PHONE:		2626316600

	MAIL ADDRESS:	
		STREET 1:		555 MAIN STREET
		STREET 2:		STE 023
		CITY:			RACINE
		STATE:			WI
		ZIP:			53403-1015

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JOHNSON WORLDWIDE ASSOCIATES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>brhc20052381_s8.htm
<DESCRIPTION>S-8
<TEXT>
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    <div style="text-align: center;">As filed with the Securities and Exchange Commission on May 8, 2023</div>
    <div><br>
    </div>
    <div style="text-align: right;">Registration No. 333-</div>
    <div>
      <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
    <div style="text-align: center; font-size: 14pt;">UNITED STATES</div>
    <div style="text-align: center; font-size: 14pt;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 12pt;">WASHINGTON, DC 20549</div>
    <div style="text-align: center;"> <br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div><br>
    </div>
    <div style="text-align: center;">REGISTRATION STATEMENT</div>
    <div style="text-align: center;">UNDER</div>
    <div style="text-align: center;">THE SECURITIES ACT OF 1933</div>
    <div><br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
      <div><br>
      </div>
    </div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;"><u>JOHNSON OUTDOORS INC.</u></div>
    <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z970dd83f77ef41719be6aadbe0c39966">

        <tr>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Wisconsin</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">39-1536083</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(State or other jurisdiction of Incorporation or organization)</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zdc9c1e5dc84240578f4aebb6a3ebe329">

        <tr>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">555 Main Street</div>
            <div style="text-align: center;">Racine, Wisconsin</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>&#160;</div>
            <div style="text-align: center;">53403</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(Address of principal executive offices)</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;"><u>JOHNSON OUTDOORS INC. 2023 NON-EMPLOYEE DIRECTOR STOCK OWNERSHIP PLAN</u></div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zfeee52f839364547bdb0f17d48d690f5">

        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">Helen P. Johnson-Leipold</div>
            <div style="text-align: center;">Chairman and Chief Executive Officer</div>
            <div style="text-align: center;">Johnson Outdoors Inc.</div>
            <div style="text-align: center;">555 Main Street</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">Copy to:</div>
            <div>&#160;</div>
            <div style="text-align: center;">Eric P. Hagemeier, Esq.</div>
            <div style="text-align: center;">Reinhart Boerner Van Deuren s.c.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Racine, Wisconsin 53403</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">1000 North Water Street</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(Name and address of agent for service)</div>
            <div>&#160;</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">Suite 1700</div>
            <div style="text-align: center;">Milwaukee, Wisconsin 53202</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">262-631-6600</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">414-298-1000</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(Telephone number, including area code of agent for service)</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Indicate by check mark whether the restraint is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.&#160; See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
      filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221;&#160; in Rule 12b-2 of the Exchange Act.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z8844381b28684adc81e92b0c426cfc3c">

        <tr>
          <td style="width: 70.15%; vertical-align: top;">
            <div>Large accelerated filer&#160; &#9744;</div>
          </td>
          <td style="width: 29.85%; vertical-align: top;">
            <div>Accelerated filer&#160;&#160; &#9746;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 70.15%; vertical-align: top;">
            <div>Non-accelerated filer&#160;&#160; (Do not check if a smaller reporting company) &#9744;</div>
          </td>
          <td style="width: 29.85%; vertical-align: top;">
            <div>Smaller reporting company &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 70.15%; vertical-align: top;"><br>
          </td>
          <td style="width: 29.85%; vertical-align: top;">
            <div>Emerging growth company &#9744;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
      Securities Act.&#160; &#9744;</div>
    <div><br>
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      <div> <br>
      </div>
      <div>
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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    <!--PROfilePageNumberReset%Num%2%%%-->
    <div style="text-align: center;">PART I</div>
    <div style="text-align: center;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zd3e8109292f8493d8c45637f4b3ddc53">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 1.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Plan Information</u>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="margin-left: 36pt;">Not required to be filed with this Registration Statement.</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z0467f5425af84576b359195df07cd9aa" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">

          <tr style="vertical-align: top;">
            <td style="vertical-align: top; width: 36pt;">
              <div style="text-align: left; text-indent: -36pt; margin-left: 36pt;">Item 2.</div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div style="text-align: left; text-indent: -36pt; margin-left: 36pt;"><u>Registrant Information and Employee Plan Annual Information</u>.</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div style="margin-left: 36pt;">Not required to be filed with this Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: center;">PART II</div>
    <div style="text-align: center;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z44b6d9ce5a01477f910b86b21345723a">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 3.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Incorporation of Documents by Reference</u>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The following documents filed by the Registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;) pursuant to section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;),
      are incorporated herein by reference:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">(a)&#160;&#160; <a href="https://www.sec.gov/Archives/edgar/data/0000788329/000114036122045097/jout-20220930.htm">the Registrant&#8217;s Annual Report on Form 10-K filed pursuant to sections 13(a) or 15(d) of the Exchange Act that
        contains audited financial statements for the Registrant&#8217;s latest fiscal year for which such statements have been filed</a>;</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">(b)&#160;&#160; <a href="https://www.sec.gov/Archives/edgar/data/0000788329/000114036123004374/jout-20221230.htm">all other reports filed by the Registrant pursuant to section 13(a) or 15(d) of the Exchange Act since the end of
        the fiscal year covered by the Annual Report on Form 10&#8209;K referred to in paragraph (a) above</a>; and<br>
    </div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">(c)&#160;&#160; <a href="https://www.sec.gov/Archives/edgar/data/788329/000114036119022062/ex4_1.htm">the description of the Registrant&#8217;s Class A Common Stock contained in the registration statement filed pursuant to section 12
        of the Exchange Act and all amendments thereto or reports filed for the purpose of updating such description</a>.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">All reports and other documents subsequently filed by the Registrant pursuant to sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all
      securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such reports and documents; provided, however, that
      documents, reports and definitive proxy or information statements, or portions thereof, which are furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes hereof to the extent that a statement contained in any other
      subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.&#160; Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
      part hereof.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zc3c5af27c39043f9b8464d0a8b9843db">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 4.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Description of Securities</u>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Not applicable.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5d36d22754f3444fb67de9e1eb6681fc">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 5.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Interests of Named Experts and Counsel</u>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Not applicable.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7700566bbbcc4e3b9a8b33a0201aa097">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 6.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Indemnification of Directors and Officers</u>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">2</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-indent: 36pt;">The Registrant&#8217;s directors and officers are entitled to certain statutory rights to be indemnified by the Registrant against certain liabilities and expenses, provided the director or officer is either successful in the
      defense of such litigation or is otherwise determined not to have engaged in willful misconduct, knowingly violated a criminal law, failed to deal fairly with the Registrant or its shareholders in connection with a matter in which the director or
      officer had a material conflict of interest or derived an improper personal benefit in the performance of his or her duties to the Registrant.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Article Ten of the Registrant&#8217;s Amended and Restated By&#8209;Laws also contains provisions entitling directors and officers of the Registrant to indemnification against certain liabilities and expenses.&#160; The Registrant&#8217;s
      Amended and Restated By&#8209;Laws are incorporated herein by reference in Exhibit 4.2.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Directors and officers of the Registrant are covered by directors&#8217; and officers&#8217; liability insurance under which they are insured (subject to certain exceptions and limitations specified in the policy) against expenses
      and liabilities arising out of proceedings to which they are parties by reason of being or having been directors or officers.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The indemnification provided as set forth above is not exclusive of any other rights to which one of the Registrant&#8217;s directors or officers may be entitled.</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">The general effect of the foregoing provisions is to reduce the circumstances in which an officer or director may be required to bear the economic burdens of the foregoing liabilities and expenses.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z995e7517bfc84197b7d8814614520cd2">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 7.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Exemption from Registration Claimed</u>.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Not applicable.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z757e59d9265b42c2ada98600d27fde8b">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 8.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Exhibits</u>.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">The Exhibit Index on page 4 is incorporated herein by reference as the list of exhibits required as part of this Registration Statement.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbbc142dbcdfa4e80b512739303db272b">

        <tr>
          <td style="width: 36pt; vertical-align: top;">Item 9.</td>
          <td style="width: auto; vertical-align: top;">
            <div><u>Undertakings</u>.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">1.&#160;&#160; The undersigned Registrant hereby undertakes as follows:</div>
    <div><br>
    </div>
    <div style="text-indent: 72pt;">(a)&#160;&#160; To file, during any period in which offers or sales are being made, a post&#8209;effective amendment to this Registration Statement:</div>
    <div><br>
    </div>
    <div style="text-indent: 108pt;">(i)&#160;&#160; To include any prospectus required by section 10(a)(3) of the Securities Act of 1933, as amended.</div>
    <div><br>
    </div>
    <div style="text-indent: 108pt;">(ii)&#160;&#160; To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post&#8209;effective amendment thereof) which, individually or in the aggregate,
      represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that
      which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) of the Securities Act of
      1933, as amended, if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Filing Fee Table&#8221; in the Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-indent: 108pt;">(iii)&#160;&#160; To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-indent: 108pt;"><font style="font-style: italic;">Provided, however, </font>that paragraphs (1)(a)(i) and (1)(a)(ii) do not apply if the information required to be included in a post&#8209;effective amendment by those paragraphs is
      contained in reports filed with or furnished to the Commission by the Registrant pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">3</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-indent: 72pt;">(b)&#160;&#160; That, for the purpose of determining any liability under the Securities Act of 1933, as amended, each such post&#8209;effective amendment shall be deemed to be a new registration statement relating to the securities
      offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
    <div><br>
    </div>
    <div style="text-indent: 72pt;">(c)&#160;&#160; To remove from registration by means of a post&#8209;effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">2.&#160;&#160; The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, as amended, each filing of the Registrant&#8217;s annual report pursuant to section 13(a) or
      section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a
      new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">3.&#160;&#160; Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended, may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing
      provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933, as amended, and is, therefore, unenforceable.&#160; In the event that
      a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
      asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of
      appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act of 1933, as amended, and will be governed by the final adjudication of such issue.</div>
    <div><br>
    </div>
    <div style="text-align: center;">EXHIBIT INDEX</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zb4bc34f801804e1c875b618a9d0b0fbc">

        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/788329/000089706900000311/0000897069-00-000311.txt">4.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><font style="color: rgb(0, 0, 0);">Articles of Incorporation of the Company as amended through February 17, 2000. (Filed as Exhibit 3.1(a) to the Company</font>&#8217;<font style="color: rgb(0, 0, 0);">s Form 10-Q for the quarter ended March 31,
                2000 and incorporated herein by reference.)</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/788329/000104216710000260/ex32jout201010k.htm">4.2</a></div>
          </td>
          <td style="width: 92%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Bylaws of the Company as amended and restated through December 6, 2010. (Filed as Exhibit 3.2 to the Company&#8217;s Form 10-K for the year ended October 1, 2010 and incorporated herein by reference.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20052381_ex5-1.htm">5.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Opinion of Reinhart Boerner Van Deuren s.c. as to the legality of the Class A Common Stock being registered. *</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div><a href="brhc20052381_ex23-1.htm">23.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top;">
            <div>Consent of RSM US LLP. *</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20052381_ex5-1.htm">23.2</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Consent of Reinhart Boerner Van Deuren s.c. (included in its opinion filed as Exhibit 5.1 hereto). *</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/788329/000114036123000933/ny20005468x1_def14a.htm#tAPPA">99.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top;">
            <div>Johnson Outdoors Inc. 2023 Non-Employee Directors Stock Ownership Plan <font style="color: rgb(0, 0, 0);">(Filed as Appendix A to the Company&#8217;s </font>Proxy Statement on Schedule 14A filed with the Securities and Exchange Commission on
              January 9, 2023 and incorporated herein by reference<font style="color: rgb(0, 0, 0);">.)</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20052381_ex107.htm">107</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><font style="color: rgb(0, 0, 0);">Filing Fee Table</font>. *</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>
      <hr noshade="noshade" align="left" style="height: 2px; width: 25%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
    <div> <br>
    </div>
    <div>* Filed herewith.</div>
    <div>&#160;</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">4</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SIGNATURES</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Racine, State of Wisconsin, on May 8, 2023.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z00e7fe1113774db5a225017acac17a55">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div>JOHNSON OUTDOORS INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
            <div>BY</div>
          </td>
          <td style="width: 35%; vertical-align: top; border-bottom: 2px solid black;">
            <div>/s/ Helen P. Johnson-Leipold</div>
          </td>
          <td style="width: 12%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div>Helen P. Johnson-Leipold, Chairman and</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div>Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center;">POWER OF ATTORNEY</div>
    <div><br>
    </div>
    <div style="text-indent: 31.5pt;">Each person whose signature appears below hereby constitutes and appoints Helen P. Johnson-Leipold and David W. Johnson, and each of them individually, his true and lawful attorney-in-fact and agent, with full power of
      substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all
      exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
      necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that either said attorney-in-fact and agent or his or her substitute may lawfully do or
      cause to be done by virtue hereof.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" id="z0f4da21d82254f1c8edf3ea7e2767ea2" style="font-family: 'Times New Roman'; letter-spacing: normal; orphans: 2; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; width: 839px; font-size: 10pt; border-collapse: collapse;">

          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: center; font-style: normal; font-variant: normal; font-weight: normal;"><u>Signature</u></div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">
              <div style="text-align: center; font-style: normal; font-variant: normal; font-weight: normal;"><u>Title</u></div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">
              <div style="font-style: normal; font-variant: normal; font-weight: normal;"><u>Date</u></div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;">
              <div>/s/ Helen P. Johnson-Leipold</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Chairman of the Board, Chief Executive&#160;</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">Helen P. Johnson-Leipold</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">
              <div>Officer and Director (Principal</div>
              <div>Executive Officer)</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;">
              <div>/s/ David W. Johnson</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Vice President and Chief Financial</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>
                  <div>
                    <div>May 8, 2023</div>
                  </div>
                </div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">David W. Johnson</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">
              <div>Officer (Principal Financial and</div>
              <div>Accounting Officer)</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ John M. Fahey, Jr.<br>
              </div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Vice Chairman of the Board and Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">John M. Fahey, Jr.</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;"><br>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ Paul G. Alexander<br>
              </div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">Paul G. Alexander<br>
              </div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ Katherine Button Bell</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">Katherine Button Bell</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ Edward F. Lang, III</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">Edward F. Lang, III</div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ Edward Stevens<br>
              </div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">Edward Stevens<br>
              </div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ Richard Sheahan</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">
                <div>Richard (&#8220;Casey&#8221;) Sheahan</div>
              </div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left;">/s/ Liliann Annie Zipfel <br>
              </div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; padding-bottom: 2px; vertical-align: top;">
              <div style="text-align: left;">Director</div>
            </td>
            <td style="width: 25.1562px; padding-bottom: 2px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; padding-bottom: 2px; vertical-align: top;">
              <div>
                <div>May 8, 2023</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 243.312px; vertical-align: top;">
              <div style="text-align: left;">Liliann Annie Zipfel <br>
              </div>
            </td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 293.656px; vertical-align: top;">&#160;</td>
            <td style="width: 25.1562px; vertical-align: top;">&#160;</td>
            <td style="width: 251.719px; text-align: center; vertical-align: top;">&#160;</td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">5</font></div>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc20052381_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
         Document created using Broadridge PROfile 23.3.2.5148
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 5.1</div>
      <div><br>
      </div>
      <div style="text-align: center;">REINHART BOERNER VAN DEUREN s.c.</div>
      <div style="text-align: center;">1000 North Water Street</div>
      <div style="text-align: center;">Milwaukee, WI 53202</div>
      <div><br>
      </div>
      <div style="text-align: center;">May 8, 2023</div>
      <div><br>
      </div>
      <div>Johnson Outdoors Inc.</div>
      <div>555 Main Street</div>
      <div>Racine, WI 53403</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z91b16bc55e5944e78ed22a8f3c63d05d">

          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div>Ladies and Gentlemen:</div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div>Re:</div>
            </td>
            <td style="width: 45%; vertical-align: top;">
              <div>Registration Statement on Form S&#8209;8</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">We are providing this opinion in connection with the Registration Statement of Johnson Outdoors Inc., a Wisconsin corporation (the &#8220;Company&#8221;), on Form S-8 (the &#8220;Registration Statement&#8221;), filed under the Securities Act
        of 1933, as amended (the &#8220;Act&#8221;), with respect to the proposed sale by the Company of up to 90,000<font style="font-weight: bold;">&#160;</font>shares of Company Class A common stock, $.05 par value per share (the &#8220;Shares&#8221;), pursuant to the provisions of
        the Johnson Outdoors Inc. 2023 Non-Employee Director Stock Ownership Plan (the &#8220;Plan&#8221;).</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">We have examined (1) the Registration Statement; (2) the Company&#8217;s Articles of Incorporation and Amended and Restated By-Laws, in each case as amended to date; (3) the Plan; (4) the corporate proceedings relating to
        the adoption of the Plan, the issuance of the Shares and the organization of the Company; and (5) such other documents and records as we have deemed necessary in order to render this opinion.&#160; In rendering this opinion, we have relied as to certain
        factual matters on certificates of officers of the Company and of state officials.</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">Based upon the foregoing, it is our opinion that the Shares, when issued as and for the consideration contemplated by the Registration Statement and the Plan, will be validly issued, fully paid and nonassessable.</div>
      <div style="text-indent: 36pt;"> <br>
      </div>
      <div style="text-indent: 36pt;">We consent to the filing of this opinion as an Exhibit to the Registration Statement.&#160; In giving this consent, we do not admit that we are &#8220;experts&#8221; within the meaning of section 11 of the Act, or that we come within
        the category of persons whose consent is required by section 7 of the Act.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z192f5c71d3434ab89ad2aa683cc02d62">

          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;">
              <div>Yours very truly,</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;">
              <div>REINHART BOERNER VAN DEUREN s.c.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;">
              <div>BY</div>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div>/s/&#160; Eric P. Hagemeier</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 4%; vertical-align: top;"><br>
            </td>
            <td style="width: 45%; vertical-align: top;">
              <div>Eric P. Hagemeier</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>brhc20052381_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 23.1</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
      <div><br>
      </div>
      <div>We consent to the incorporation by reference in this Registration Statement on Form S-8 of Johnson Outdoors Inc. of our report dated December 9, 2022, relating to the
        consolidated financial statements and the effectiveness of internal control over financial reporting of Johnson Outdoors Inc., appearing in the Annual Report on Form 10-K of Johnson Outdoors Inc. for the year ended September 30, 2022.</div>
      <div>&#160;</div>
      <div style="text-indent: 1.25pt;">/s/ RSM US LLP</div>
      <div><br>
      </div>
      <div>Milwaukee, Wisconsin</div>
      <div>May 8, 2023</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>brhc20052381_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
         Document created using Broadridge PROfile 23.3.2.5148
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 107</div>
      <div><br>
      </div>
      <div style="text-align: center;">CALCULATION OF FILING FEE TABLE</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Form S-8</div>
      <div style="text-align: center;">(Form Type)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">JOHNSON OUTDOORS INC.</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Table 1: Newly Registered Securities</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" class="cfttable" id="z4b6ae7c8b76145ec8d9e8f210be581b8" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: rgb(0, 0, 0); width: 100%;">

          <tr>
            <td style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: top; width: 12%;">
              <div>&#160;</div>
              <div>&#160;</div>
              <div style="text-align: center; font-weight: bold;">Security</div>
              <div style="text-align: center; font-weight: bold;">Type</div>
            </td>
            <td style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: middle; white-space: nowrap; width: 12%; text-align: center;">
              <div style="font-weight: bold;">Title of </div>
              <div style="font-weight: bold;">Securities</div>
              <div style="font-weight: bold;">to be </div>
              <div style="font-weight: bold;">Registered</div>
            </td>
            <td style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: top; white-space: nowrap; width: 12%;">
              <div>&#160;</div>
              <div style="text-align: center; font-weight: bold;">Fee</div>
              <div style="text-align: center; font-weight: bold;">Calculation</div>
              <div style="text-align: center; font-weight: bold;">Rule</div>
            </td>
            <td class="cftguttercell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; width: 1%;">&#160;</td>
            <td colspan="2" style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: middle; white-space: nowrap; text-align: center;">
              <div> </div>
              <div style="font-weight: bold;">Amount to </div>
              <div style="font-weight: bold;">be</div>
              <div style="font-weight: bold;">Registered</div>
            </td>
            <td class="cftfncell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap; width: 1%;">&#160;</td>
            <td class="cftguttercell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; width: 1%;">&#160;</td>
            <td colspan="2" style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: middle; white-space: nowrap; text-align: center;">
              <div style="font-weight: bold;">Proposed </div>
              <div style="font-weight: bold;">Maximum</div>
              <div style="font-weight: bold;">Aggregate</div>
              <div style="font-weight: bold;">Offering </div>
              <div style="font-weight: bold;">Price</div>
            </td>
            <td class="cftfncell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap; width: 1%;">&#160;</td>
            <td class="cftfncell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap; width: 1%;">&#160;</td>
            <td class="cftguttercell" colspan="1" style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; width: 1%;">&#160;</td>
            <td colspan="2" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: top; white-space: nowrap;">
              <div style="text-align: center; font-weight: bold;">Proposed </div>
              <div style="text-align: center; font-weight: bold;">Maximum</div>
              <div style="text-align: center; font-weight: bold;">Aggregate</div>
              <div style="text-align: center; font-weight: bold;">Offering </div>
              <div style="text-align: center; font-weight: bold;">Price</div>
            </td>
            <td class="cftfncell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap; width: 1%;">&#160;</td>
            <td class="cftfncell" colspan="1" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap; width: 1%;">&#160;</td>
            <td style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: top; white-space: nowrap; width: 1%;" colspan="1">&#160;</td>
            <td style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: top; white-space: nowrap; width: 9%;">
              <div>&#160;</div>
              <div>&#160;</div>
              <div style="text-align: center; font-weight: bold;">Fee</div>
              <div style="text-align: center; font-weight: bold;">Rate</div>
            </td>
            <td class="cftguttercell" colspan="1" style="border-bottom: 2px solid; border-left: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: bottom; width: 1%;">&#160;</td>
            <td colspan="2" style="border-bottom: 2px solid; border-top: medium double rgb(0, 0, 0); vertical-align: middle; white-space: nowrap; text-align: center;">
              <div> </div>
              <div style="font-weight: bold;">Amount of</div>
              <div style="font-weight: bold;">Registration </div>
              <div style="font-weight: bold;">Fee</div>
            </td>
            <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; width: 1%; padding: 0px 0px 2px;">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: top; width: 12%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Equity</div>
            </td>
            <td valign="bottom" style="vertical-align: top; width: 12%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Class A </div>
              <div style="text-align: center;">Common </div>
              <div style="text-align: center;">Stock, $0.05 </div>
              <div style="text-align: center;">par value per share</div>
            </td>
            <td valign="bottom" style="vertical-align: top; width: 12%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">457(c) and </div>
              <div style="text-align: center;">457(h)</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td class="cftnumcell" colspan="1" style="vertical-align: top; text-align: right; width: 11%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>90,000</div>
            </td>
            <td nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup> </div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td class="cftcurrcell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td class="cftnumcell" colspan="1" style="vertical-align: top; text-align: right; width: 11%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>58.195</div>
            </td>
            <td nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup> </div>
            </td>
            <td nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td class="cftcurrcell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td class="cftnumcell" colspan="1" style="vertical-align: top; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>5,237,550</div>
            </td>
            <td nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup> </div>
            </td>
            <td nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$110.20 per <br>
              </div>
              <div style="text-align: center;">million </div>
              <div style="text-align: center;">dollars</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td class="cftcurrcell" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td class="cftnumcell" colspan="1" style="vertical-align: top; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>577.18</div>
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            <td nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: top; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255);">
              <div><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup> </div>
            </td>
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          <tr>
            <td valign="bottom" colspan="3" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Total Offering Amounts</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 11%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 11%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>5,237,550</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>577.18</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" colspan="3" style="vertical-align: top; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Total Fee Offsets</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 11%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 11%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div>0.00</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px;">&#160;</td>
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          <tr>
            <td valign="bottom" colspan="3" style="vertical-align: top; border-bottom: 4px double rgb(0, 0, 0);">
              <div style="font-weight: bold;">Net Fee Due</div>
            </td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 11%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 11%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 1%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">&#160;</td>
            <td valign="bottom" style="vertical-align: top; width: 9%; border-bottom: 4px double rgb(0, 0, 0);">&#160;&#160;&#160;&#160;</td>
            <td valign="bottom" class="cftguttercell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" class="cftcurrcell" colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td valign="bottom" class="cftnumcell" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 4px double rgb(0, 0, 0);">
              <div>577.18</div>
            </td>
            <td valign="bottom" nowrap="nowrap" class="cftfncell" colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 4px;">&#160;</td>
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          <tr>
            <td style="width: 36pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also covers any additional shares of Common Stock which become issuable under the Johnson Outdoors Inc. 2023
                Non-Employee Director Stock Ownership Plan (the &#8220;Plan&#8221;) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration by Johnson Outdoors Inc. (the &#8220;Registrant&#8221;)
                which results in an increase in the number of the outstanding shares of the Registrant&#8217;s Class A Common Stock.</div>
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          <tr>
            <td style="width: 36pt; vertical-align: top;">(2)</td>
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              <div>For the purpose of computing the registration fee, the Registrant has used $58.195 as the average of the high and low prices of the Common Stock as reported on May 1, 2023 on the NASDAQ Global Select Market<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"> SM</sup> for the offering
                price per share, in accordance with Rules 457(c) and (h) under the Securities Act.&#160; The actual offering price will be determined in accordance with the terms of the Plan.</div>
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