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GOODWILL
 3 Months Ended
Dec. 27, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL GOODWILL
The changes in goodwill during the three months ended December 27, 2024 and December 29, 2023 were as follows:

 December 27, 2024December 29, 2023
Balance at beginning of period$— $11,172 
Acquisitions10,451 — 
Amount attributable to movements in foreign currency rates— 17 
Balance at end of period$10,451 $11,189 

The goodwill at December 27, 2024 relates to the acquisition of Endless Summer Technologies Proprietary, Ltd. See Note 18 below for additional information on the acquisition.

The Company evaluates the carrying value of goodwill for a reporting unit on an annual basis or more frequently when events and circumstances warrant such an evaluation.  In conducting this analysis, the Company uses the income approach to compare the reporting unit's carrying value to its indicated fair value. Fair value is determined primarily by using a discounted cash flow methodology that requires considerable management judgment and long-term assumptions and is considered a Level 3 (unobservable) fair value determination in the fair value hierarchy (see Note 12) below.