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SEGMENTS OF BUSINESS | 3 Months Ended
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Dec. 27, 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. The Company has historically reported "Camping" and "Watercraft Recreation" segments separately. As of December 27, 2024, the Company combined these two segments into one segment, "Camping & Watercraft Recreation", consistent with the manner in which its chief operating decision maker ("CODM") assesses performance and makes resource allocations. The operating segment change was for financial reporting purposes only and did not impact or result in changes to operations of the business segments, nor did it impact the Company's consolidated financial statements, but it did impact our previous segment footnote disclosure and the table below, including the corresponding items of segment information in prior year. 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 |  |
| December 27, 2024 | December 29, 2023 |  |  | September 27, 2024
Net sales: |  |  |  |  |
Fishing: |  |  |  |  |
Unaffiliated customers | $ | 82,433 |  | $ | 110,361 |  |  |  |
Interunit transfers | 39 |  | 131 |  |  |  |
Camping & Watercraft Recreation: |  |  |  |  |
Unaffiliated customers | 9,443 |  | 10,683 |  |  |  |
Interunit transfers | 8 |  | 43 |  |  |  |
Diving |  |  |  |  |
Unaffiliated customers | 15,680 |  | 17,474 |  |  |  |
Interunit transfers | 4 |  | 4 |  |  |  |
Other / Corporate | 93 |  | 126 |  |  |  |
Eliminations | (51) |  | (178) |  |  |  |
Total | $ | 107,649 |  | $ | 138,644 |  |  |  |
Operating profit (loss): |  |  |  |  |
Fishing | $ | (8,261) |  | $ | 11,529 |  |  |  |
Camping & Watercraft Recreation: | (646) |  | (1,720) |  |  |  |
Diving | (908) |  | (578) |  |  |  |
Other / Corporate | (10,424) |  | (9,185) |  |  |  |
| $ | (20,239) |  | $ | 46 |  |  |  |
Total assets (end of period): |  |  |  |  |
Fishing | $ | 341,990 |  | $ | 407,992 |  |  |  | $ | 325,882 |
Camping & Watercraft Recreation: | 69,383 |  | 75,074 |  |  |  | 69,516
Diving | 90,543 |  | 83,334 |  |  |  | 77,465
Other / Corporate | 110,952 |  | 126,283 |  |  |  | 162,349
| $ | 612,868 |  | $ | 692,683 |  |  |  | $ | 635,212 |
Other Segment Information During the three month periods ended December 27, 2024 and December 29, 2023, two customers of the Company's Fishing and Camping & Watercraft Recreation segments each accounted for more than 10% of the Company's consolidated revenues, which amounted to combined net sales of approximately $32,875 and $54,147, respectively, of the Company's consolidated revenues. 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. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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