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SEGMENTS OF BUSINESS | 9 Months Ended
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Jun. 28, 2024
Segment Reporting [Abstract] |
SEGMENTS OF BUSINESS | SEGMENTS OF BUSINESS The Company conducts its worldwide operations through separate business segments, each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe, Canada and the Pacific Basin. Net sales and operating profit include both sales to customers, as reported in the Company’s accompanying Condensed Consolidated Statements of Operations, and interunit transfers, which are priced to recover cost plus an appropriate profit margin. Total assets represent assets that are used in the Company’s operations in each business segment at the end of the periods presented. A summary of the Company’s operations by business segment is presented below:
| Three Months Ended | Nine Months Ended |
| June 28, 2024 | June 30, 2023 | June 28, 2024 | June 30, 2023 | September 29, 2023
Net sales: |  |  |  |  |
Fishing: |  |  |  |  |
Unaffiliated customers | $ | 130,415 |  | $ | 137,161 |  | $ | 379,242 |  | $ | 429,991 |  |
Interunit transfers | 122 |  | 299 |  | 395 |  | 851 |  |
Camping: |  |  |  |  |
Unaffiliated customers | 10,909 |  | 11,621 |  | 27,325 |  | 36,940 |  |
Interunit transfers | 18 |  | 37 |  | 35 |  | 56 |  |
Watercraft Recreation: |  |  |  |  |
Unaffiliated customers | 11,037 |  | 15,664 |  | 25,536 |  | 38,121 |  |
Interunit transfers | 33 |  | 62 |  | 75 |  | 153 |  |
Diving |  |  |  |  |
Unaffiliated customers | 19,856 |  | 22,216 |  | 54,248 |  | 61,565 |  |
Interunit transfers | 5 |  | 11 |  | 15 |  | 29 |  |
Other / Corporate | 255 |  | 385 |  | 621 |  | 882 |  |
Eliminations | (178) |  | (409) |  | (520) |  | (1,089) |  |
Total | $ | 172,472 |  | $ | 187,047 |  | $ | 486,972 |  | $ | 567,499 |  |
Operating profit (loss): |  |  |  |  |
Fishing | $ | 5,258 |  | $ | 18,665 |  | $ | 24,214 |  | $ | 51,358 |  |
Camping | 1,474 |  | 2,039 |  | 3,541 |  | 4,863 |  |
Watercraft Recreation | 557 |  | 1,483 |  | (2,007) |  | 1,637 |  |
Diving | 898 |  | 2,733 |  | 22 |  | 4,190 |  |
Other / Corporate | (8,693) |  | (7,477) |  | (26,483) |  | (27,743) |  |
| $ | (506) |  | $ | 17,443 |  | $ | (713) |  | $ | 34,305 |  |
Total assets (end of period): |  |  |  |  |
Fishing |  |  | $ | 365,842 |  | $ | 361,071 |  | $ | 363,463 |
Camping |  |  | 48,217 |  | 61,896 |  | 53,003
Watercraft Recreation |  |  | 29,604 |  | 35,294 |  | 26,953
Diving |  |  | 81,818 |  | 84,205 |  | 83,555
Other / Corporate |  |  | 154,344 |  | 163,018 |  | 154,632
|  |  | $ | 679,825 |  | $ | 705,484 |  | $ | 681,606 |
Other Segment Information During the three and nine month periods ended June 28, 2024, two customers of the Company's Fishing, Camping and Watercraft Recreation segments each accounted for more than 10% of the Company's consolidated revenues, which amounted to combined net sales of approximately $41,273 and $150,166, respectively. During the three and nine month periods ended June 30, 2023, combined net sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $26,040 and $83,948, respectively, of the Company's consolidated revenues. During the second quarter of fiscal 2023, the Company sold the Military and Commercial Tent product lines of its Camping segment to a third party in an asset sale. The sale did not include the Eureka! brand name or the Eureka! consumer/recreational Camping business line. Subsequently, during the fourth quarter of fiscal 2023, the Company developed and approved plans to fully exit the Eureka! brand of the Camping segment, which includes liquidating all remaining consumer inventory of Eureka! branded products and winding down operations. The Company incurred expenses of approximately $4,800 in the fourth quarter of fiscal 2023 related to the wind down of the Eureka! branded business. Other costs incurred during fiscal 2024 will be expensed as incurred. During the first quarter of fiscal 2024, the Fishing segment of the Company sold a building, which resulted in a gain of approximately $1,900, which was recorded in Other income, net in the accompanying Condensed Consolidated Statements of Operations.

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- Definition The entire disclosure for reporting segments including data and tables. 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