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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 27, 2024

Accounting Policies [Abstract]

Schedule of Company's Marketable Securities

The following table summarizes the Company's marketable securities measured at fair value as of September 27, 2024:

			Amortized Cost						Fair Value						Gross unrealized gains						Gross unrealized losses
Fixed rate US Government Bonds			$	7,493					$	7,496					$	3					$	—
Fixed rate Canadian Government Bonds			$	9,025					$	9,045					$	20					$	—
Total			$	16,518					$	16,541					$	23					$	—

The following table summarizes the Company's marketable securities measured at fair value as of September 29, 2023:

			Amortized Cost						Fair Value						Gross unrealized gains						Gross unrealized losses
Fixed rate US Government Bonds			$	29,749					$	29,686					$	—					$	63
Fixed rate Canadian Government Bonds			$	11,121					$	11,021					$	—					$	100
Total			$	40,870					$	40,707					$	—					$	163

Schedule of Inventories

Inventories at the end of the respective fiscal years consisted of the following:

			September 27 2024						September 29 2023
Raw materials			$	103,780					$	114,467
Finished goods			106,008						147,007
			$	209,788					$	261,474

Schedule of Property and Equipment, Useful Life

Depreciation of property, plant and equipment is determined by straight-line methods over the following estimated useful lives:

Property improvements			5-20 years
Buildings and improvements			20-40 years
Furniture and fixtures, equipment and computer software			3-10 years

Schedule of Property, Plant and Equipment

Property, plant and equipment at the end of the respective years consisted of the following:

			2024						2023
Property improvements			$	330					$	380
Buildings and improvements			36,135						35,877
Furniture and fixtures, equipment and computer software			253,347						235,522
			289,812						271,779
Less accumulated depreciation			192,890						177,426
			$	96,922					$	94,353

Schedule of Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2024 and 2023 were as follows:

									Fishing						Camping						Watercraft						Diving						Total
Balance at September 30, 2022
			Goodwill						$	17,389					$	7,038					$	6,242					$	33,078					$	63,747
			Accumulated impairment losses						(6,229)						(7,038)						(6,242)						(33,078)						(52,587)
									11,160						—						—						—						11,160
			Currency translation						12						—						—						—						12
Balance at September 29, 2023
			Goodwill						17,401						7,038						6,242						33,078						63,759
			Accumulated impairment losses						(6,229)						(7,038)						(6,242)						(33,078)						(52,587)
									11,172						—						—						—						11,172
			Currency translation						1						—						—						—						1
			Impairment loss						(11,173)						—						—						—						(11,173)
Balance at September 27, 2024
			Goodwill						17,402						7,038						6,242						33,078						63,760
			Accumulated impairment losses						(17,402)						(7,038)						(6,242)						(33,078)						(63,760)
									$	—					$	—					$	—					$	—					$	—

Schedule of Intangible Assets

Intangible assets at the end of the last two years consisted of the following:

			2024																		2023
			Gross Intangible						Accumulated Amortization						Net						Gross Intangible						Accumulated Amortization						Net
Amortized other intangible assets:
Patents and trademarks			$	4,111					$	(4,107)					$	4					$	4,045					$	(4,041)					$	4
Other amortizable intangibles			12,597						(11,306)						1,291						12,769						(11,326)						1,443
Non-amortized trademarks			7,025						—						7,025						7,025						—						7,025
			$	23,733					$	(15,413)					$	8,320					$	23,839					$	(15,367)					$	8,472

Schedule of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended September 27, 2024.

Balance at October 1, 2021			$	14,073
Expense accruals for warranties issued during the period			4,563
Less current period warranty claims paid			8,997
Balance at September 30, 2022			$	9,639
Expense accruals for warranties issued during the period			11,330
Less current period warranty claims paid			9,228
Balance at September 29, 2023			$	11,741
Expense accruals for warranties issued during the period			8,758
Less current period warranty claims paid			10,288
Balance at September 27, 2024			$	10,211

Schedule of Accumulated Other Comprehensive Income (Loss)

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2024, 2023 and 2022 were as follows:

			2024																		2023																		2022
			Pre-Tax Amount						Tax Effect						Net of Tax Effect						Pre-Tax Amount						Tax Effect						Net of Tax Effect						Pre-Tax Amount						Tax Effect						Net of Tax Effect
Foreign currency translation adjustment			$	6,056					$	—					$	6,056					$	3,581					$	—					$	3,581					$	791					$	—					$	791
Unrealized loss on available-for-sale securities			23						(6)						17						(163)						42						(121)						—						—						—
Unamortized loss on pension plans			(237)						128						(109)						(276)						139						(137)						(321)						150						(171)
Accumulated other comprehensive income			$	5,842					$	122					$	5,964					$	3,142					$	181					$	3,323					$	470					$	150					$	620

The changes in AOCI by component, net of tax, for the year ended September 27, 2024 were as follows:

			Foreign Currency Translation Adjustment						Unrealized gain (loss) on available-for-sale securities						Unamortized Loss on Defined Benefit Pension Plans						Accumulated Other Comprehensive Income (Loss)
Balance at September 29, 2023			$	3,581					$	(121)					$	(137)					$	3,323
Other comprehensive income before reclassifications			2,475						186						—						2,661
Amounts reclassified from accumulated other comprehensive income			—						—						39						39
Tax effects			—						(48)						(11)						(59)
Balance at September 27, 2024			$	6,056					$	17					$	(109)					$	5,964

The changes in AOCI by component, net of tax, for the year ended September 29, 2023 were as follows:

			Foreign Currency Translation Adjustment						Unrealized gain (loss) on available-for-sale securities						Unamortized Loss on Defined Benefit Pension Plans						Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2022			$	791					$	—					$	(171)					$	620
Other comprehensive income before reclassifications			2,790						(163)						—						2,627
Amounts reclassified from accumulated other comprehensive income			—						—						45						45
Tax effects			—						42						(11)						31
Balance at September 29, 2023			$	3,581					$	(121)					$	(137)					$	3,323

Schedule of Reclassifications Out of AOCI

The reclassifications out of AOCI for the years ended September 27, 2024, September 29, 2023, and September 30, 2022 were as follows:

						2024						2023						2022						Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss						$	39					$	45					$	45					Cost of sales / Operating expense
Tax effects						(11)						(11)						(11)						Income tax expense
Total reclassifications for the period						$	28					$	34					$	34

Schedule of Basic and Diluted Earnings Per Share

The following table sets forth a reconciliation of net income to dilutive earnings used in the diluted earnings per common share calculations and the computation of basic and diluted earnings per common share:

			2024						2023						2022
Net (loss) income			$	(26,533)					$	19,534					$	44,491
Less: Undistributed loss (earnings) reallocated to non-vested shareholders			—						(122)						(174)
Net (loss) income per common share - basic and diluted			$	(26,533)					$	19,412					$	44,317
Weighted average common shares – Basic:
Class A			9,013						8,968						8,913
Class B			1,208						1,208						1,208
Dilutive stock options and restricted stock units			—						19						30
Weighted average common shares - Dilutive			10,221						10,195						10,151
Net (loss) income per common share – Basic:
Class A			$	(2.60)					$	1.93					$	4.42
Class B			$	(2.60)					$	1.75					$	4.02
Net (loss) income per common share – Diluted:
Class A			$	(2.60)					$	1.90					$	4.37
Class B			$	(2.60)					$	1.90					$	4.37

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