10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

[ X ] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended September 27, 2013

OR

[____] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to ______

Commission file number 0-16255

JOHNSON OUTDOORS INC.

(Exact name of registrant as specified in its charter)

Wisconsin	39-1536083
(State or other jurisdiction of  incorporation or organization)	(I.R.S. Employer Identification No.)

555 Main Street, Racine, Wisconsin 53403

(Address of principal executive offices, including zip code)

(262) 631-6600

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class                                                                                     Name of Exchange on Which Registered

Class A Common Stock, $.05 par value per share                                            NASDAQ Global MarketSM

Securities registered pursuant to section 12(g) of the Act:  None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.Yes  [    ] No  [ X ]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.Yes  [    ] No  [ X ]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   Yes  [ X ] No  [     ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes  [ X   ] No  [     ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K, or any amendment to this Form 10-K. [    ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of "large accelerated filer,” “accelerated filer" and “smaller reporting company” in Rule 12b-2 of the Exchange Act (Check one):

Large Accelerated Filer	[   ]
Accelerated Filer	[X]
Non-Accelerated Filer	[   ] (do not check if a smaller reporting company)
Smaller Reporting Company	[   ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes  [    ] No  [ X ]

As of November 29, 2013, 8,724,984 shares of Class A and 1,212,420 shares of Class B common stock of the registrant were outstanding. The aggregate market value of voting and non-voting common stock of the registrant held by nonaffiliates of the registrant was approximately $112,802,441 on March 29, 2013 (the last business day preceding the registrant’s most recently completed fiscal second quarter) based on approximately 4,730,422 shares of Class A common stock held by nonaffiliates. For purposes of this calculation only, shares of all voting stock are deemed to have a market value of $23.84 per share, the closing price of the Class A common stock as reported on the NASDAQ Global MarketSM on March 29, 2013. Shares of common stock held by any executive officer or director of the registrant (including all shares beneficially owned by the Johnson Family) have been excluded from this computation because such persons may be deemed to be affiliates. This determination of affiliate status is not a conclusive determination for other purposes.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Proxy Statement for the 2014 Annual Meeting of the Shareholders of the Registrant are incorporated by reference into Part III of this report.

As used in this report, the terms “we,” “us,” “our,” “Johnson Outdoors” and the “Company” mean Johnson Outdoors Inc. and its subsidiaries collectively, unless the context indicates another meaning.

TABLE OF CONTENTS	Page
Business	1
Risk Factors	7
Unresolved Staff Comments	12
Properties	12
Legal Proceedings	12
Mine Safety Disclosures	12
Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	13
Selected Financial Data	15
Management’s Discussion and Analysis of Financial Condition and Results of Operations	16
Quantitative and Qualitative Disclosures about Market Risk	27
Financial Statements and Supplementary Data	27
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	27
Controls and Procedures	27
Other Information	27
Directors, Executive Officers and Corporate Governance	28
Executive Compensation	28
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	28
Certain Relationships and Related Transactions, and Director Independence	29
Principal Accountant Fees and Services	29
Exhibits and Financial Statement Schedules	29
Signatures	30
Exhibit Index	32
Consolidated Financial Statements	F-1

Forward Looking Statements

Certain matters discussed in this Form 10-K are “forward-looking statements,” and the Company intends these forward-looking statements to be covered by the safe harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995 and is including this statement for purposes of those safe harbor provisions. These forward-looking statements can generally be identified as such because they include phrases such as the Company “expects,” “believes,” “anticipates,” “intends” or other words of similar meaning. Similarly, statements that describe the Company’s future plans, objectives or goals are also forward-looking statements. Such forward-looking statements are subject to certain risks and uncertainties which could cause actual results or outcomes to differ materially from those currently anticipated.

Factors that could affect actual results or outcomes include the matters described under the caption “Risk Factors” in Item 1A of this report and the following:  changes in economic conditions, consumer confidence levels and discretionary spending patterns in key markets; the Company’s success in implementing its strategic plan, including its targeted sales growth platforms and focus on innovation; litigation costs related to actions of and disputes with third parties, including competitors; the Company’s continued success in working capital management and cost-structure reductions; the Company’s ongoing success in meeting financial covenants in its credit agreements with its lenders; the Company’s success in integrating strategic acquisitions; the risk of future writedowns of goodwill or other long-lived assets; the ability of the Company's customers to meet payment obligations; movements in foreign currencies, interest rates or commodity costs; fluctuations in the prices of raw materials or the availability of raw materials used by the Company; the success of the Company’s suppliers and customers; the ability of the Company to deploy its capital successfully; unanticipated outcomes related to outsourcing certain manufacturing processes; unanticipated outcomes related to litigation matters; and adverse weather conditions. Shareholders, potential investors and other readers are urged to consider these factors in evaluating the forward-looking statements and are cautioned not to place undue reliance on such forward-looking statements. The forward-looking statements included herein are only made as of the date of this filing. The Company assumes no obligation, and disclaims any obligation, to update such forward-looking statements to reflect subsequent events or circumstances.

Trademarks

We have registered the following trademarks, which may be used in this report: Minn Kota®, Cannon®, Humminbird®, LakeMaster®, Silva®, Eureka!®, Jetboil®, Old Town®, Ocean Kayak™, Necky®, Extrasport®, Carlisle®, SCUBAPRO®, UWATEC® and SUBGEAR®.

PART I

ITEM 1.   BUSINESS

Johnson Outdoors is a leading global manufacturer and marketer of branded seasonal, outdoor recreation products used primarily for fishing from a boat, diving, paddling, hiking and camping. The Company’s portfolio of well-known consumer brands has attained leading market positions due to continuous innovation, marketing excellence, product performance and quality.  Company values and culture support innovation in all areas, promoting and leveraging best practices and synergies within and across its subsidiaries to advance the Company’s strategic vision set by executive management and approved by the Board of Directors.  The Company is controlled by Helen P. Johnson-Leipold (Chairman and Chief Executive Officer), members of her family and related entities.

The Company was incorporated in Wisconsin in 1987 as successor to various businesses.

Marine Electronics

The Company’s Marine Electronic segment key brands are: Minn Kota battery-powered fishing motors for quiet trolling or primary propulsion, marine battery chargers and shallow water anchors; Humminbird sonar and GPS equipment for fishfinding, navigation and marine cartography; and Cannon downriggers for controlled-depth fishing.

Marine Electronics brands and related accessories are sold across the globe, with approximately 85% of sales coming from North America through large outdoor specialty retailers, such as Bass Pro Shops and Cabela’s; large retail store chains; marine products distributors; original equipment manufacturers (OEM) of boat brands such as Tracker, Skeeter and Ranger; and internet retailers and distributors.  Markets outside of North America are accessed through a network of international distributors.

Marine Electronics has achieved market share gains by focusing on product innovation, quality products and effective marketing.  Such consumer marketing and promotion activities include: product placements on fishing-related television shows; print advertising and editorial coverage in outdoor, general interest and sport magazines; professional angler and tournament sponsorships; packaging and point-of-purchase materials and offers to increase consumer appeal and sales; branded websites; social media networks; and online promotions.

Outdoor Equipment

The Company’s Outdoor Equipment segment key brands are:  Eureka! consumer, commercial and military tents and accessories, sleeping bags, camping furniture and other recreational camping products; Jetboil portable outdoor cooking systems; Silva field compasses and digital instruments; and Tech40 performance measurement instruments.

Eureka! consumer tents, sleeping bags, camping furniture and other recreational camping products are mid- to high-price range products sold in the U.S. and Canada through independent sales representatives, primarily to camping and backpacking specialty stores, sporting goods stores, catalog and mail order houses and through internet retailers. Marketing of the Company’s tents, sleeping bags and other recreational camping products is focused on building the Eureka! brand name and establishing the Company as a leader in tent design and innovation. The Company’s camping tents and sleeping bags are produced by third party manufacturing sources in Asia.  Eureka! camping products are sold under license in Japan, Australia and Europe.

Eureka! commercial tents include party tents and accessories, sold primarily to general rental stores, and other commercial tents and accessories sold directly to tent erectors. The Company’s commercial tent products range from 10’x10’ canopies to 120’ wide pole tents and other large scale frame structures and are primarily manufactured by the Company at the Company’s Binghamton, New York location.

Commercial tent accessories include lighting systems, interior lining options, and mounting brackets that allow the interior of the tents to be customized to suit the occasion.  The Company believes there is a niche market for commercial tents outfitted with common, easy to use accessories.

Eureka! also designs and manufactures large, heavy-duty tents and lightweight backpacking tents for the military at its Binghamton, New York location. Tents produced for military use in the last twelve months include modular general purpose tents, rapid deployment shelters and various lightweight one and two person tents. The Company manufactures military tent accessories like fabric floors and insulated thermal liners and is also a subcontract manufacturer for other providers of military tents.

Jetboil portable outdoor cooking systems are sold in the U.S. and Canada through independent sales representatives, primarily to camping and backpacking specialty stores, sporting goods stores, catalog and mail order houses and through internet retailers.  Marketing of Jetboil systems is focused on building brand awareness and leadership in product features and innovation. Jetboil products are produced at both the Company’s operating location in Manchester, New Hampshire and by third party manufacturing sources in Asia.  Jetboil camping products are sold in 30 countries around the world.

Silva field compasses are manufactured by the Company and marketed exclusively in North America where the Company owns Silva trademark rights.

Watercraft

The Company’s Watercraft segment designs and markets Necky high performance sea touring kayaks; sit on top Ocean Kayaks; and Old Town canoes and kayaks for family recreation, touring and tripping.  With the exception of Necky fiberglass boats and Old Town wooden canoes, these brands are manufactured at the Company’s facility in Old Town, Maine.

The Company uses a rotational molding process for manufacturing mid- to high-end polyethylene kayaks and canoes. The Company uses a thermoform molding process in the manufacturing of lower priced models.  The Company also markets canoes built from Royalex®, a composite material comprising an outer layer of vinyl and hard acrylonitrile butadiene styrene plastic (ABS) and an inner layer of ABS foam bonded together by heat treatment, and wood.  The Company’s United States warehouse and distribution center for all of its Watercraft brands is also located in Old Town, Maine.

Watercraft accessory brands, including Extrasport personal flotation devices and Carlisle branded paddles, are produced primarily by third party sources.  The Company manufactures its Pacific brand kayaks in New Zealand and contracts for manufacturing of Watercraft products with third parties in New Hampshire.

The Company’s kayaks, canoes and accessories are sold through multiple channels in the U.S., Europe and the Pacific Basin with an emphasis on independent specialty retailers and large outdoor retailers such as REI, L.L. Bean, Academy and Cabela’s.  The Company has a network of distributors who sell its products outside of North America and New Zealand.

The Company’s Watercraft business competes in the mid- to high-end of the product category by introducing product innovations, creating quality products and by focusing on the product-specific needs of each marketing channel.  Consumer marketing and promotion activities include: print advertising and editorial coverage in outdoor, general interest and sport magazines; direct marketing; branded websites and social media networks.

Diving

The Company manufactures and markets underwater diving products for recreational divers, which it sells and distributes under the SCUBAPRO and SUBGEAR brand names.

2

The Company markets a complete line of underwater diving and snorkeling equipment, including regulators, buoyancy compensators, dive computers and gauges, wetsuits, masks, fins, snorkels and accessories. SCUBAPRO diving equipment is marketed to the premium segment and high performance technical diving market whereas SUBGEAR products are marketed to the mid-tier price point. Products are sold via select distribution to independent specialty dive stores worldwide. These specialty dive stores sell the Company’s products over the counter as well as through their own websites.  In addition, they generally provide a wide range of services to divers, including regular maintenance, product repair, diving education and travel programs.  The Company also sells diving gear to dive training centers, resorts, search and rescue units and armed forces around the world.

The Company focuses on maintaining and extending the SCUBAPRO brand as the market leader in innovation and quality. The SCUBAPRO brand is positioned to incorporate the Company’s latest innovations and advanced features.  The SUBGEAR brand benefits from sharing SCUBAPRO’s experienced research and development teams.  This two brand strategy and product positioning is driven by product feature as well, as by product differentiation, price point and design.  SUBGEAR is a full line brand with an emphasis on life support and an even broader range of soft goods for the global market.  SCUBAPRO and SUBGEAR brands have been extended to include dive computers which had previously been marketed under the UWATEC brand.

The Company’s consumer communication focuses on building brand awareness and highlighting exclusive product features and consumer benefits of the SCUBAPRO and SUBGEAR product lines. The Company’s communication and distribution strategies reinforce the SCUBAPRO brand’s position as the industry’s quality and innovation leader. The Company markets its equipment in diving magazines, via websites and through information and displays in dive specialty stores. SUBGEAR’S full line ofdive equipment and accessories compete in the mid-market on the basis of quality and performance.

The Company manufactures regulators, dive computers, gauges, and instruments at its Italian and Indonesian facilities.  The Company sources buoyancy compensators, neoprene goods, plastic products, proprietary materials, and other components from third parties.

Financial Information for Business Segments

As noted above, the Company has four reportable business segments. See Note 12 to the consolidated financial statements included elsewhere in this report for financial information concerning each business segment.

International Operations

See Note 12 to the consolidated financial statements included elsewhere in this report for financial information regarding the Company’s domestic and international operations. See Note 1, subheading “Foreign Operations and Related Derivative Financial Instruments,” to the consolidated financial statements included elsewhere in this report for information regarding risks related to the Company’s foreign operations.

Research and Development

The Company commits significant resources to new product research and development in each of its business segments.  Marine Electronics conducts its product research, design, engineering and software development activities at its locations in Mankato and Little Falls, Minnesota; Alpharetta, Georgia; and Eufaula, Alabama.  Diving maintains research and development facilities in Zurich, Switzerland and Casarza Ligure, Italy.  Research and development activities for Watercraft are performed in Old Town, Maine.  Product research, design and innovation for Outdoor Equipment products are conducted at the Company's Binghamton, New York and Manchester, New Hampshire locations.

The Company expenses research and development costs as incurred, except for software development for new electronics products and bathymetry data collection and processing.  These costs are capitalized once technological feasibility is established and then amortized over the expected useful life of the software or database. The amounts expensed by the Company in connection with research and development activities for each of the last three fiscal years are set forth in the Company’s Consolidated Statements of Operations included elsewhere in this report.

3

Industry and Competitive Environment

The Company believes its products compete favorably on the basis of product innovation, product performance and marketing support and, to a lesser extent, price.

Marine Electronics:  Minn Kota’s main competitors in the electric trolling motors business are Motor Guide®, owned by Brunswick Corporation, and private label branded motors sourced primarily from manufacturers in Asia.  Competition in this business is focused on technological innovation, product quality and durability as well as product benefits and features for fishing.

The primary competitors in the marine battery charging business are Dual Pro™, owned by Pro Charging Systems, and various Pro Mariner™ products.  Competition in this business is based on charging time, reliability and battery protection.  The primary competitor in shallow water anchors is Power Pole®, owned by JL Marine Systems.  Competition in this business is based on secure positioning, speed of deployment and quiet operation.

Humminbird’s main competitors in the market for on-boat electronics used in deep water (i.e. the Great Lakes of the United States and the world’s oceans) are Raymarine®, Simrad, Furuno and Garmin™.  Lowrance™ and Garmin are Humminbird’s primary competitors for products used on freshwater inland lakes.  Competition in this business is primarily focused on the quality of sonar imaging and display, easy to use graphical interfaces as well as the integration of mapping and GPS technology.  The primary competitors in the marine cartography market are Navionics® and Jeppesen®.  Competition in this business focuses primarily on quality of data and quantity of available charts for inland lakes and ocean shoreline.

Cannon’s main competitors in the downrigger market are Big Jon Sports®, Walker and Scotty®. Competition in this business primarily focuses on ease of operation, speed and durability.

Outdoor Equipment:  The Company’s outdoor equipment brands and products compete in the sporting goods and specialty segments of the outdoor equipment market. Competitive brands with a strong position in the sporting goods channel include Coleman and private label brands. The Company also competes with specialty companies such as Kelty®, The North Face® and Marmot® on the basis of materials and innovative designs for consumers who want performance products priced at a value.

The Company’s portable outdoor cooking systems compete in the specialty and higher end performance backpacking and camping markets.  The primary competitor in portable outdoor cooking systems is MSR® which is owned by Cascade Designs®.  Competition in this market is based on product size and weight, ease of use, reliability and performance.

The Company’s competitors in the commercial tent market include Anchor Industries and Aztec for tension, frame and canopy tents.  Competition in the commercial tent business is based on price, quality, structure, styling, ease of installation and technical support.

The Company sells military tents to prime vendors and third party distributors who hold supply contracts primarily with the U.S. Government.  Such supply contracts can be for commercial off-the-shelf products in addition to products required to be built to unique specifications.  Competitors in the military tent business include HDT®, DHS Systems, Alaska Structures®,Camel, Outdoor Venture, and Diamond Brand.

Watercraft:  The Company primarily competes in the kayak and canoe product categories of the paddlesports market. The Company’s main competitors in this market are Confluence Watersports, Pelican, Wenonah Canoe, Jackson Kayak and Legacy Paddlesports™, each of which competes on the basis of their product’s design, performance, quality and price.

Diving:  The main competitors in Diving include Aqua Lung International, Suunto®, Atomic, Oceanic and Mares®.  Competitive advantage in the life support product category of this segment, which consists of regulators, dive computers, and buoyancy compensators, is a function of product innovation, performance, quality and safety.

4

Competition in the general diving product category of fins, masks, snorkels and wetsuits is characterized by low barriers to entry and numerous competitors who compete on the basis of product innovation, performance, quality and price.

Backlog

Unfilled orders for future delivery of products totaled approximately $34 million at September 27, 2013.  For the majority of its products, the Company’s businesses do not receive significant orders in advance of expected shipment dates, with the exception of the military tent business which has orders outstanding based on contractual agreements.

Employees

At September 27, 2013, the Company had approximately 1,200 regular, full-time employees. The Company considers its employee relations to be excellent. Temporary employees are utilized primarily to manage peaks in the seasonal manufacturing of products.

Patents, Trademarks and Proprietary Rights

The Company holds various patents covering features such as Lake Level Offset, Highlight Depth and Shallow Water Highlight which are used in its Humminbird products to deliver advanced boat positioning capabilities.  The Company also holds various patents for sonar, diving products and electric motors, amongst other products, and regularly files applications for patents.

The Company has numerous trademarks and trade names which it considers important to its business, many of which are noted in this report. Historically, the Company has vigorously defended its intellectual property rights and expects to continue to do so.

Supply Chain and Sourcing of Materials

The Company manufactures some products that use materials that, due to geographical distance, limited supplier capacity or competing demands for such materials, are only available in a cost effective manner from a single vendor or require the Company to place orders several months in advance of required delivery.

The Company has mitigated product availability and these supply chain risks through the purchase of safety stock, use of forecast-based supply contracts, and, to a lesser extent, with just in time inventory deliveries or supplier-owned inventory located close to the Company’s manufacturing locations.  The Company strives to balance the businesses’ need to maintain adequate inventory levels with the cost of holding such inventory by manufacturing to forecast for high volume products, utilizing build-to-order strategies wherever possible, and by having contract-manufactured products delivered to customers directly from the supplier.  The Company also seeks to manage its inventory through on-going product design and logistical initiatives with its suppliers to reduce lead times.

As military contracts require utilization of domestic suppliers, the Company is limited to key vendors for materials used in its military tent business.

A significant driver of the delivered cost of the Company’s watercraft products is fuel prices.  The Company seeks to mitigate this cost through negotiated fuel surcharge rates with its shipping firms and by optimizing the loads and routing of its deliveries to customers.

Most of the Company’s products are made using materials that are generally in adequate supply and are available from a variety of third party suppliers.

5

Seasonality

The Company’s products are outdoor recreation-related, which results in seasonal variations in sales and profitability. This seasonal variability is due to customers’ increasing their inventories in the quarters ending March and June, the primary selling season for the Company’s outdoor recreation products, with lower inventory volumes during the quarters ending September and December. The Company mitigates the seasonality of its businesses somewhat by encouraging customers to purchase and take delivery of products more evenly through the year.  The following table shows, for the past three fiscal years, the total net sales and operating profit or loss of the Company for each quarter, as a percentage of the total year.

	Year Ended
	2013						2012						2011
Quarter Ended	Net Sales			Operating Profit			Net Sales			Operating Profit			Net Sales			Operating Profit
December		21	%		6	%		19	%		-17	%		19	%		-8	%
March		31	%		49	%		31	%		65	%		32	%		65	%
June		30	%		63	%		31	%		66	%		30	%		67	%
September		18	%		-18	%		19	%		-14	%		19	%		-24	%
		100	%		100	%		100	%		100	%		100	%		100	%

Environment and Climate Change

The Company is subject to various supra national, federal, state and local environmental laws, ordinances, regulations, and other requirements of governmental authorities.  We believe we comply with such laws and regulations.  Expenditures on environmental compliance have not had, and we believe in the future, will not have, a material effect on the Company’s capital expenditures, earnings or competitive position.  We do not believe that any direct or indirect consequences of legislation related to climate change will have a material effect on our operating costs, facilities or products.

Available Information

The Company maintains a website at www.johnsonoutdoors.com. On its website, the Company makes available, free of charge, its Annual Report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K and amendments to those reports, as soon as reasonably practical after the reports have been electronically filed or furnished to the Securities and Exchange Commission. In addition, the Company makes available on its website, free of charge, its (a) proxy statement for its annual meeting of shareholders; (b) Code of Business Conduct; (c) Code of Ethics for its Chief Executive Officer and Senior Financial and Accounting Officers; and (d) the charters for the following committees of the Board of Directors: Audit; Compensation; Executive; and Nominating and Corporate Governance. Except as specifically provided herein, the Company is not including the information contained on or available through its website as a part of, or incorporating such information by reference into, this Annual Report on Form 10-K. This report includes all material information about the Company that is included on the Company’s website and is otherwise required to be included in this report.  Copies of any materials the Company files with the Securities and Exchange Commission (SEC) can also be obtained free of charge through the SEC’s website at www.sec.gov.  The SEC’s Public Reference Room can be contacted at 100 F Street, N.E., Washington, D.C. 20549, or by calling 1 (800) 732-0330.

6

ITEM 1A.   RISK FACTORS

The risks described below are not the only risks we face. Additional risks that we do not yet know of or that we currently think are immaterial may also impair our future business operations. If any of the events or circumstances described in the following risks actually occur, our business, financial condition or results of operations could be materially adversely affected. In such cases, the trading price of our common stock could decline.

Our net sales and profitability depend on our ability to continue to conceive, design and market products that appeal to our consumers.

Our business depends on our ability to continue to conceive, design, manufacture and market new products and upon continued market acceptance of our product offering. Rapidly changing consumer preferences and trends make it difficult to predict how long consumer demand for our existing products will continue or what new products will be successful. A decline in consumer demand for our products, our failure to develop new products on a timely basis in anticipation of changing consumer preferences or the failure of our new products to achieve and sustain consumer acceptance could reduce our net sales and profitability.

Competition in our markets could reduce our net sales and profitability.

We operate in highly competitive markets. We compete with several large domestic and foreign companies such as Brunswick, Lowrance, Garmin, Confluence and Aqua Lung International, with private label products sold by many of our retail customers and with other producers of outdoor recreation products. Some of our competitors have longer operating histories, stronger brand recognition and greater financial, technical, marketing and other resources than us. In addition, we may face competition from new participants in our markets because some of the outdoor recreation product industries have limited barriers to entry. We experience price competition for our products, and competition for shelf space at retailers, all of which may increase in the future. If we cannot compete in our product markets successfully in the future, our net sales and profitability will likely decline.

General economic conditions affect the Company’s results.

Our revenues are affected by economic conditions and consumer confidence worldwide, but especially in the United States and Europe.  In times of economic uncertainty, consumers tend to defer expenditures for discretionary items, which affects demand for our products.  Moreover, our businesses are cyclical in nature, and their success is impacted by general economic conditions and specific economic conditions affecting the regions and markets we serve, the overall level of consumer confidence in the economy and discretionary income levels.  Any substantial deterioration in general economic conditions that diminish consumer confidence or discretionary income can reduce our sales and adversely affect our financial results.  Moreover, declining economic conditions create the potential for future impairments of goodwill and other intangible and long-lived assets that may negatively impact our financial condition and results of operations.  The impact of weak consumer credit markets, corporate restructurings, layoffs, continued high unemployment rates, declines in the value of investments and residential real estate, higher fuel prices and increases in federal and state taxation all can negatively affect our operating results.

Intellectual property disputes relating to our products could increase our costs.

Our industry is susceptible to litigation regarding patent infringement and infringement of other intellectual property rights. We could be either a plaintiff or a defendant in trademark, patent and/or other intellectual property infringement or misappropriation claims and claims of breach of license from time to time. The prosecution or defense of any intellectual property litigation is both costly and disruptive of the time and resources of our management and product development teams, even if the claim or defense against us is without merit. We could also be required to pay substantial damages or settlement costs to resolve intellectual property litigation.

Furthermore, we may rely on trade secret law to protect technologies and proprietary information that we cannot or have chosen not to patent. Trade secrets, however, are difficult to protect. Although we attempt to maintain protection through confidentiality agreements with necessary personnel, contractors and consultants, we cannot guarantee that such contracts will not be breached. In the event of a breach of a confidentiality agreement or the divulgence of proprietary information, we may not have adequate legal remedies to maintain our trade secret protection. Litigation to determine the scope of intellectual property rights, even if ultimately successful, could be costly and could divert management’s attention away from the Company’s business.  Any of these negative events could adversely affect our profitability or operating results.

7

Product recalls and other claims could affect our financial position and results of operations.

As a manufacturer and distributor of consumer products, we could be required to repurchase or recall one or more of our products if they are found to be unsafe or defective.  A repurchase or recall of our products could be costly to us and could damage the reputation of our brands.  If we were required to remove, or we voluntarily removed, our products from the market, our reputation could be tarnished and we might have large quantities of finished products that we could not sell.  As a result, product recalls could have a material adverse effect on our business, results of operations and financial condition.

Impairment charges could impact our future financial position and results of operations.

We test our goodwill and other long-lived assets for impairment on an annual basis or when an event occurs that might reduce the fair value of the reporting unit or applicable asset or group of assets below its carrying value. Various uncertainties, including significant adverse changes in business climate, adverse actions by regulators, unanticipated competition, loss of key customers or changes in consumer preferences could impact the expected cash flows to be generated by an asset or group of assets, and may result in an impairment of those assets.  Although any such impairment charge would be a non-cash expense, any impairment of our assets could materially increase our expenses and reduce our profitability. 

Sales of our products are seasonal, which causes our operating results to vary from quarter to quarter.

Sales of our products are seasonal. Historically, our net sales and profitability have peaked in our second and third fiscal quarters due to the buying patterns of our customers for our products. Seasonal variations in operating results may also cause us to increase our debt levels and interest expense primarily in the second and third fiscal quarters as we fund our working capital requirements.

The trading price of shares of our common stock fluctuates and investors in our common stock may experience substantial losses.

The trading price of our common stock has been volatile and may continue to be volatile in the future. The trading price of our common stock could decline or fluctuate in response to a variety of factors, including:

 ● the timing of our announcements or those of our competitors concerning significant product developments, acquisitions or financial performance;

 ● fluctuation in our quarterly operating results;

● substantial sales of our common stock;

● general stock market conditions; or

● other economic or external factors.

You may be unable to sell your stock at or above your purchase price.

A limited number of our shareholders can exert significant influence over the Company.

As of November 29, 2013, Helen P. Johnson-Leipold, members of her family and related entities (hereinafter the Johnson Family), held approximately 77% of the voting power of both classes of our common stock taken as a whole. This voting power would permit these shareholders, if they chose to act together, to exert significant influence over the outcome of shareholder votes, including votes concerning the election of directors, by-law amendments, possible mergers, corporate control contests and other significant corporate transactions.  Moreover, certain members of the Johnson Family have entered into a voting trust agreement covering approximately 96% of our outstanding class B common shares.  This voting trust agreement permits these shareholders, if they continue to choose to act together, to exert significant influence over the outcome of shareholder votes, including votes concerning the election of directors, by-law amendments, possible mergers, corporate control contests and other significant corporate transactions.

8

We may experience difficulties in integrating strategic acquisitions.

We have, as part of our strategy, historically pursued strategic acquisitions.  The pursuit of future growth through acquisitions, involves significant risks that could have a material adverse effect on our business.  Risks associated with integrating strategic acquisitions include:

 ● the acquired business may experience losses which could adversely affect our profitability;

● unanticipated costs relating to the integration of acquired businesses may increase our expenses and reduce our profitability;

● possible failure to obtain any necessary consents to the transfer of licenses or other agreements of the acquired company;

● possible failure to maintain customer, licensor and other relationships of the acquired company after the closing of the transaction with the acquired company;

● difficulties in achieving planned cost savings and synergies may increase our expenses;

● diversion of our management’s attention could impair their ability to effectively manage our other business operations; and

● unanticipated management or operational problems or liabilities may adversely affect our profitability and financial condition.

● breaches of representations, warranties or other violations of the contractual obligations required by the acquisition agreement of other parties to the acquisition transaction.

We are dependent upon certain key members of management.

Our success will depend to a significant degree on the abilities and efforts of our senior management. Moreover, our success depends on our ability to attract, retain and motivate qualified management, marketing, technical and sales personnel. These people are in high demand and often have competing employment opportunities. The labor market for skilled employees is highly competitive and we may lose key employees or be forced to increase their compensation to retain these people. Employee turnover could significantly increase our training and other related employee costs. The loss of key personnel, or the failure to attract qualified personnel, could have a material adverse effect on our business, financial condition or results of operations.

Sources of and fluctuations in market prices of raw materials can affect our operating results.

The primary raw materials we use in manufacturing our products are metals, resins and packaging materials. These materials are generally available from a number of suppliers, but we have chosen to concentrate our sourcing with a limited number of vendors for each commodity or purchased component. We believe our sources of raw materials are reliable and adequate for our needs. However, the development of future sourcing issues related to the availability of these materials as well as significant fluctuations in the market prices of these materials may have an adverse effect on our financial results.

Our profitability is also affected by significant fluctuations in the prices of the raw materials we use in our products, including the effect of fluctuations in foreign currency exchange rates on raw materials and purchased components.  We may not be able to pass along any price increases in our raw materials or other component costs to our customers.  As a result, an increase in the cost of raw materials, labor or other costs associated with the manufacturing of our products could increase our costs of sales and reduce our gross margins.

Currency exchange rate fluctuations could adversely affect the Company’s results.

We have significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars, Japanese yen and Canadian dollars. As the values of the currencies of the foreign countries in which we have operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of our foreign operations, as reported in our consolidated financial statements, increase or decrease, accordingly. Approximately 21% of our revenues for the year ended September 27, 2013 were denominated in currencies other than the U.S. dollar. Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies. We may mitigate a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or to reduce the risk of changes in foreign currency exchange rates on foreign currency borrowings.

9

Because we rely on foreign suppliers and we sell products in foreign markets, we are susceptible to numerous international business risks that could increase our costs or disrupt the supply of our products.

Our international operations subject us to risks, including:

● economic and political instability;

● restrictive actions by foreign governments;

● opportunity costs and reputational damage related to the presence of counterfeit versions of the Company’s products in such foreign markets;

● greater difficulty enforcing intellectual property rights and weaker laws protecting intellectual property rights;

● changes in import duties or import or export restrictions;

● timely shipping of product and unloading of product, including the timely rail/truck delivery to our warehouses and/or a customer’s warehouse of our products;

● complications in complying with the laws and policies of the United States affecting the importation of goods, including duties, quotas and taxes;

● required compliance with U.S. laws that impact the Company’s operations in foreign jurisdictions that don’t impact local operating companies; and

● complications in complying with trade and foreign tax laws.

Any of these risks, including the cost of compliance with trade and foreign tax laws, could disrupt the supply of our products or increase our expenses.  In particular, the uncertainty regarding the ability of certain European countries to continue to service their sovereign debt obligations and the related financial restructuring efforts by European governments may cause the value of several European currencies, including the euro, to fluctuate, which may adversely affect our non-U.S. dollar sales and earnings.  As we have manufacturing operations in Italy, a significant disruption of the political or financial systems there could put these manufacturing operations at risk, which could ultimately adversely affect our profitability or operating results.

We are subject to environmental, safety and human rights regulations.

We are subject to supra national, federal, state, local and foreign laws and other legal requirements related to the generation, storage, transport, treatment and disposal of materials as a result of our manufacturing and assembly operations. These laws include the Resource Conservation and Recovery Act (as amended), the Clean Air Act (as amended) and the Comprehensive Environmental Response, Compensation and Liability Act (as amended). We believe that our existing environmental management system is adequate and we have no current plans for substantial capital expenditures in the environmental area. We do not currently anticipate any material adverse impact on our results of operations, financial condition or competitive position as a result of our compliance with federal, state, local and foreign environmental laws or other legal requirements. However, risk of environmental liability and changes associated with maintaining compliance with environmental laws is inherent in the nature of our business and there is no assurance that material liabilities or changes would not arise.

The Company is also subject to a new SEC rule mandated by Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, and this rule will require management to conduct due diligence and disclose and report on whether certain minerals and metals, known as “conflict minerals,” are contained in the Company’s products and whether they originate from the Democratic Republic of Congo (“DRC”) and adjoining countries. Among other things, the implementation of this rule could adversely affect the sourcing, availability and pricing of such materials if they are found to be used in the manufacture of the Company’s products, and this in turn could affect the costs associated with the Company’s products. As there may be only a limited number of suppliers offering “conflict free” conflict minerals, we cannot be sure that we will be able to obtain necessary conflict minerals from such suppliers in sufficient quantities or at competitive prices.  In addition, there will be ongoing costs associated with the compliance and disclosures for this new rule, including costs related to diligence to determine the sources of conflict minerals used in our products and other potential changes to products, processes or sources of supply as a consequence of such verification activities.  Since the Company’s supply chain structure is complex, management may have difficulty verifying the origin of these materials and if they exist within the Company’s products and, as a result, the Company may be unable to certify that its products are DRC conflict mineral free.  Also, we may face reputational challenges if we determine that certain of our products contain minerals not determined to be conflict free or if we are unable to sufficiently verify the origins of all conflict minerals used in our products through the procedures we may implement.

10

We rely on our credit facilities to provide us with sufficient working capital to operate our business.

Historically, we have relied upon our existing credit facilities to provide us with adequate working capital to operate our business.  If our lenders reduce or terminate our access to amounts under our credit facilities, we may not have sufficient capital to fund our working capital needs and/or we may need to secure additional capital or financing to fund our working capital requirements or to repay outstanding debt under our credit facilities.  We can make no assurance that we will be successful in ensuring our availability of amounts under our credit facilities or in connection with raising additional capital and that any amount, if raised, will be sufficient to meet our cash flow requirements.  If we are not able to maintain our borrowing availability under our credit facilities and/or raise additional capital when needed, we may be forced to sharply curtail our efforts to manufacture and promote the sale of our products or to curtail our operations.  Ultimately, we may be forced to cease operations.

Our debt covenants may limit our ability to complete acquisitions, incur debt, make investments, sell assets, merge or complete other significant transactions.

Our credit facilities and certain other of our debt instruments include limitations on a number of our activities, including our ability to:

● incur additional debt;

 ● create liens on our assets or make guarantees;

 ● make certain investments or loans;

 ● pay dividends; or

 ● dispose of or sell assets, make acquisitions above certain amounts or enter into a merger or similar transaction.

Our credit facilities also contain a number of financial covenants.  The restrictive covenants in our credit facilities may limit our ability to engage in acts that may be in our best long term interests.  A breach of any of the restrictive covenants in our credit facilities could result in a default under these facilities.  If a default occurs, the lenders under our credit facilities may elect to declare all outstanding borrowings, together with accrued interest, to be immediately due and payable, to terminate any commitments they have to provide further borrowings and to exercise any other rights they have under the facilities or applicable law.

Our shares of common stock are thinly traded and our stock price may be volatile.

Because our common stock is thinly traded, its market price may fluctuate significantly more than the stock market in general or the stock prices of similar companies, which are exchanged, listed or quoted on NASDAQ. We believe there are 4,730,422 shares of our Class A common stock held by non-affiliates as of November 29, 2013. Thus, our common stock will be less liquid than the stock of companies with broader public ownership, and as a result, the trading price for our shares of common stock may be more volatile. Among other things, trading of a relatively small volume of our common stock may have a greater impact on the trading price for our stock than would be the case if our public float were larger.

11

Our business is susceptible to adverse weather conditions or events.

Our success is in part affected by adverse weather conditions, including fires, floods, tornados and other natural disasters. Such events have the tendency to create fluctuations in demand for our products which may impact our borrowing costs, increase our expenses and reduce our profitability.  Moreover, our profitability is affected by our ability to successfully manage our inventory levels and demand for our products, which, in part depends upon the efficient operation of our production and delivery systems. These systems are vulnerable to damage or interruption from the aforementioned natural disasters.  Such natural disasters could adversely impact our ability to meet delivery requirements of our customers, which may result in our need to incur extra costs to expedite production and delivery of product to meet customer demand. Any of these events could negatively impact our profitability.

ITEM 1A.   UNRESOLVED STAFF COMMENTS

Not Applicable

ITEM 2.   PROPERTIES

The Company maintains leased and owned manufacturing, warehousing, distribution and office facilities throughout the world. The Company believes that its facilities are well maintained and have capacity adequate to meet its current needs.

See Note 5 to the consolidated financial statements included elsewhere in this report for a discussion of the Company’s lease obligations.

As of September 27, 2013, the Company’s principal manufacturing (identified with an asterisk) and other locations are:
 

Alpharetta, Georgia (Marine Electronics)

Antibes, France (Diving)

Barcelona, Spain (Diving)

Batam, Indonesia* (Diving and Outdoor Equipment)

Binghamton, New York* (Outdoor Equipment)

Brussels, Belgium (Diving)

Burlington, Ontario, Canada (Marine Electronics, Outdoor Equipment, Watercraft)

Casarza Ligure, Italy* (Diving)

Chai Wan, Hong Kong (Diving)

Chatswood, Australia (Diving)

El Cajon, California (Diving)

Eufaula, Alabama* (Marine Electronics)

Little Falls, Minnesota* (Marine Electronics)

Manchester, New Hampshire* (Outdoor Equipment)

Mankato, Minnesota* (Marine Electronics)

Old Town, Maine* (Watercraft)

Silverdale, New Zealand* (Watercraft)

Wendelstein, Germany (Diving)

Yokahama, Japan (Diving)

Zurich, Switzerland (Diving)

The Company’s corporate headquarters is located in a leased facility in Racine, Wisconsin.

ITEM 3.   LEGAL PROCEEDINGS

See Note 13 to the consolidated financial statements included elsewhere in this report for a discussion of legal proceedings.

ITEM 4.   MINE SAFETY DISCLOSURES

None.

12

PART II

ITEM 5.   MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER

                 PURCHASES OF EQUITY SECURITIES

Market Information

Certain information with respect to this item is included in Notes 9 and 10 to the Company's consolidated financial statements included elsewhere in this report. The Company’s Class A common stock is traded on the NASDAQ Global MarketSM under the symbol: JOUT. There is no public market for the Company’s Class B common stock. However, the Class B common stock is convertible at all times at the option of the holder into shares of Class A common stock on a share for share basis. As of November 29, 2013, the Company had 643 holders of record of its Class A common stock and 28 holders of record of its Class B common stock. We believe the number of beneficial owners of our Class A common stock on that date was substantially greater.

A summary of the high and low closing prices for the Company’s Class A common stock during each quarter of the years ended September 27, 2013, September 28, 2012 and September 30, 2011 is as follows:

	First Quarter									Second Quarter									Third Quarter									Fourth Quarter
	2013			2012			2011			2013			2012			2011			2013			2012			2011			2013			2012			2011
Stock prices:
High		$	21.75		$	18.75		$	15.22		$	23.84		$	19.19		$	15.81		$	25.03		$	20.60		$	17.98		$	27.03		$	21.72		$	20.99
Low			18.63			13.73			12.16			19.92			15.35			13.00			22.43			15.60			14.57			24.75			20.16			14.60

Dividends

The Company’s Articles of Incorporation provide that no dividend, other than a dividend payable in shares of the Company’s common stock, may be declared or paid upon the Class B common stock unless such dividend is declared or paid upon both classes of common stock. Whenever a dividend (other than a dividend payable in shares of Company common stock) is declared or paid upon any shares of Class B common stock, at the same time there must be declared and paid a dividend on shares of Class A common stock equal in value to 110% of the amount per share of the dividend declared and paid on shares of Class B common stock. Whenever a dividend is payable in shares of Company common stock, such dividend must be declared or paid at the same rate on the Class A common stock and the Class B common stock.

Pursuant to the Company’s revolving credit agreement, dated September 16, 2013 the Company is limited in the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year.  The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10 million in any fiscal year.

On October 8, 2013, the Company’s Board of Directors declared a cash dividend of $0.075 per share of Class A common stock payable on November 7, 2013 to shareholders of record on October 24, 2013. The dividend approved by the Board, which if continued, would result in a total annual payout of $0.30 per share on the Company’s outstanding shares of Class A common stock, payable through quarterly cash dividends of $0.075 per Class A share. An estimated total annual payout of $0.27 per share of the Company’s outstanding shares of Class B common stock is also anticipated, payable through quarterly cash dividends of $0.068 per Class B share.

The Board of Directors of the Company presently intends to continue the payment of regular quarterly cash dividends on the Company’s common stock. The Company’s ability to pay dividends could be affected by future business performance, liquidity, capital needs, alternative investment opportunities and debt covenants in its loan agreements.

13

Total Shareholder Return

The graph below compares on a cumulative basis the yearly percentage change since October 3, 2008 in the total return (assuming reinvestment of dividends) to shareholders on the Class A common stock with (a) the total return (assuming reinvestment of dividends) on The NASDAQ Stock Market-U.S. Index; (b) the total return (assuming reinvestment of dividends) on the Russell 2000 Index; and (c) the total return (assuming reinvestment of dividends) on self-constructed peer group indexes. The Company expanded its peer group index, adding Black Diamond Inc., Garmin Ltd., Jarden Corp. and Quiksilver Inc. to the peer group presented in prior years consisting of Arctic Cat Inc., Brunswick Corporation, Callaway Golf Company, Escalade Inc., Marine Products Corporation, and Nautilus, Inc. The graph below shows the return over the five year period for both the old peer group and the new peer group.  The graph assumes $100 was invested on October 3, 2008 in the Company’s Class A common stock, The NASDAQ Stock Market-U.S. Index, the Russell 2000 Index and the peer group index.

* $100 invested on October 3, 2008 in stock or index, including reinvestment of dividends.

Indexes calculated on a mid-month basis

	10/3/2008		10/2/2009		10/1/2010		9/30/2011		9/28/2012		9/27/2013
Johnson Outdoors Inc.	$	100.0	$	73.8	$	103.4	$	124.7	$	173.5	$	215.7
NASDAQ Composite		100.0		106.1		124.0		127.7		166.8		205.7
Russell 2000 Index		100.0		95.0		112.6		108.3		142.9		185.9
New Peer Group		100.0		109.6		117.2		116.2		177.8		236.7
Old Peer Group		100.0		75.7		100.5		89.6		152.6		250.7

The information in this section titled “Total Shareholder Return” shall not be deemed to be “soliciting material” or “filed” with the Securities and Exchange Commission or subject to Regulation 14A or 14C promulgated by the Securities and Exchange Commission or subject to the liabilities of section 18 of the Securities Exchange Act of 1934, as amended, and this information shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.

14

ITEM 6.   SELECTED FINANCIAL DATA

The following table presents selected consolidated financial data, which should be read along with the Company’s consolidated financial statements and the notes to those statements and with “Item 7 – Management’s Discussion and Analysis of Financial Condition and Results of Operations” included in or referred to elsewhere in this report.  The Operating Results for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, and the balance sheet data as of September 27, 2013 and September 28, 2012, are derived from the Company’s audited consolidated financial statements included elsewhere herein.  The Operating Results for the years ended October 1, 2010 and October 2, 2009, and the balance sheet data as of September 30, 2011, October 1, 2010 and October 2, 2009 are derived from the Company’s audited consolidated financial statements which are not included in this report.  The historical results are not necessarily indicative of results to be expected for future periods.

	September 27			September 28			September 30			October 1		October 2
(thousands, except per share data)	2013			2012			2011			2010		2009
OPERATING RESULTS
Net sales	$	426,461		$	412,292		$	407,422		$	382,432	$	356,523
Gross profit		171,049			164,322			163,135			153,523		132,782
Impairment losses		-			-			-			-		697
Litigation settlement		-			(3,500	)		-			-		-
Total operating expenses		145,458			142,909			145,465			138,969		132,510
Operating profit		25,591			21,413			17,670			14,554		272
Interest expense		1,285			2,258			3,220			5,057		9,949
Other (income) expense, net		(354	)		(771	)		2,200			305		442
Income (loss) before income taxes		24,660			19,926			12,250			9,192		(10,119	)
Income tax expense (benefit)		5,333			9,792			(20,394	)		2,653		(407	)
Income from discontinued operations		-			-			-			-		41
Net income (loss)	$	19,327		$	10,134		$	32,644		$	6,539	$	(9,671	)
Weighted average common shares - Dilutive		9,523			9,379			9,287			9,267		9,165
Net income (loss) per common share - Diluted:
Class A	$	1.95		$	1.03		$	3.36		$	0.68	$	(1.06	)
Class B	$	1.95		$	1.03		$	3.36		$	0.68	$	(1.06	)

	September 27		September 28		September 30		October 1		October 2
(thousands, except per share data)	2013		2012		2011		2010		2009
BALANCE SHEET DATA
Current assets	$	188,572	$	182,952	$	176,445	$	160,128	$	142,355
Total assets		288,350		263,632		259,356		226,756		210,282
Current liabilities		63,372		58,967		65,000		67,015		60,841
Long-term debt, less current maturities		7,794		8,334		11,478		14,939		16,089
Total debt		8,333		8,860		14,972		23,810		31,563
Shareholders' equity		197,668		173,604		163,525		126,369		115,825

15

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Unless otherwise stated, all monetary amounts in this Management’s Discussion and Analysis of Financial Condition and Results of Operations, other than per share amounts, are stated in thousands.

Executive Overview

The Company designs, manufactures and markets high quality recreational products for the outdoor enthusiast. Through a combination of innovative products, strong marketing, a talented and passionate workforce and efficient distribution, the Company seeks to set itself apart from the competition. Its subsidiaries operate as a network that promotes innovation and leverages best practices and synergies, following the strategic vision set by executive management and approved by the Company’s Board of Directors.

Highlights

On November 14, 2012, the Company acquired Jetboil Inc. (“Jetboil”) founded and based in Manchester, New Hampshire.  Jetboil designs and manufactures the world’s top brand of portable outdoor cooking systems. See further discussion of the acquisition at Note 18 to the Consolidated Financial Statements included elsewhere in this report.

The Company’s fiscal 2013 revenues improved by 3.4% while operating profit grew 19.5% from the prior year.  Both the acquisition of Jetboil and successful new products introduced in the Marine Electronics business contributed to the growth year over year and more than offset sales declines in other segments.  Net income grew by over 90% from the prior year and was impacted significantly by the change in the Company’s effective tax rate.  Reversals of valuation reserves on foreign tax credits helped reduce the rate by approximately 12 points in fiscal 2013.

Results of Operations

Summary consolidated financial results from continuing operations for the fiscal years presented were as follows:

(thousands, except per share data)	2013			2012			2011
Net sales	$	426,461		$	412,292		$	407,422
Gross profit		171,049			164,322			163,135
Operating expenses		145,458			142,909			145,465
Operating profit		25,591			21,413			17,670
Interest expense		1,285			2,258			3,220
Other (income) expense, net		(354	)		(771	)		2,200
Income tax expense (benefit)		5,333			9,792			(20,394	)
Net income		19,327			10,134			32,644

The Company’s internal and external sales and operating profit (loss) by business segment for each of the three most recent completed fiscal years were as follows:

	2013			2012			2011
Net sales:
Marine Electronics	$	247,744		$	231,234		$	222,115
Outdoor Equipment		44,223			35,328			38,882
Watercraft		50,858			58,201			57,732
Diving		84,536			87,995			89,544
Other / Eliminations		(900	)		(466	)		(851	)
	$	426,461		$	412,292		$	407,422

16

	2013			2012			2011
Operating profit (loss):
Marine Electronics	$	32,172		$	25,230		$	21,074
Outdoor Equipment		2,180			2,831			2,996
Watercraft		(2,116	)		(408	)		(1,351	)
Diving		5,694			6,408			3,610
Other / Eliminations		(12,339	)		(12,648	)		(8,659	)
	$	25,591		$	21,413		$	17,670

See Note 12 to the Consolidated Financial Statements included elsewhere in this report for the definition of segment net sales and operating profit.

Fiscal 2013 vs. Fiscal 2012

Net Sales

Net sales in 2013 increased 3.4% to $426,461 compared to $412,292 in 2012.  The increase was driven primarily by the success of the Marine Electronics business and incremental sales from the acquisition of Jetboil, which more than offset declining sales in Diving and Watercraft.

Net sales for the Marine Electronics business increased by $16,510, or 7.1% during 2013.  Innovative products such as Minn Kota’s i-Pilot wireless GPS trolling system and i-Pilot Link automatic boat control helped fuel the growth year-over-year.

Outdoor Equipment net sales increased $8,895, or 25.2%, in 2013 as a result of the acquisition of Jetboil, which was  offset in part by declines in the consumer camping market and in U.S. military spending.

The Watercraft business experienced a decrease in net sales of 12.6%, or $7,343, due primarily to a de-emphasis on low-margin products and exiting international markets.

Net sales for the Diving business declined $3,459, or 3.9%, year-over-year, due primarily to continued economic turmoil in the southern European and Middle Eastern markets.

Cost of Sales

Cost of sales was $255,412, or 59.9% of net sales on a consolidated basis for the year ended September 27, 2013 compared to $247,970 or 60.1% of net sales in the prior year.  Costs of raw materials and components increased only slightly over the prior year while modest increases in labor rates were more than offset by process improvements in each of the business segments.

Gross Profit

Gross profit of $171,049 was 40.1% of net sales on a consolidated basis for the year ended September 27, 2013 compared to $164,322 or 39.9% of net sales in the prior year.

Gross profit in the Marine Electronics business increased by $6,658 from the prior year due primarily to the 7.1% increase in sales volume.

Outdoor Equipment gross profit increased by $2,704 from 2012 due to the acquisition of Jetboil which was offset in part by reductions in gross profit in the consumer and military tent businesses driven by decreased sales volume.

17

Gross profit in the Watercraft segment was $1,537 lower than 2012 levels due primarily to the 12.6% decline in sales volume offset in part by favorable mix resulting from the de-emphasis on low-margin products during the year.

The $1,062 decrease in gross profit of the Diving segment was driven primarily by the 3.9% reduction in sales volume noted above offset in part by the effect of price increases.

Operating Expenses

Operating expenses overall increased from the prior year by $2,549.  The increase was driven by a $3,500 favorable settlement with an insurance carrier that was recognized as an expense reduction in the prior year and the addition of Jetboil operating expenses in the current year, which increases were offset in part by decreases in bad debt expense, health care costs and legal expense in the current year.

Operating expenses for the Marine Electronics segment decreased by $285 from 2012 levels.  The decrease was due mainly to the closure of the Italian sales office at the end of fiscal 2012 and lower legal costs in the current year, offset in part by higher volume driven expenses.

Outdoor Equipment operating expenses increased by $3,355 from the prior year due to the Jetboil acquisition which increase was partially offset by the additional recovery of flood related losses in the current year  See further discussion of the financial impact of the 2011 flood at Note 14 to the Consolidated Financial Statements included elsewhere in this report.

The Watercraft business saw an increase in operating expenses of $171 from 2012, due primarily to the favorable insurance settlement of $3,500 recognized as a reduction to operating expense in the prior year and higher restructuring costs in the current year, which were nearly offset by lower infrastructure costs due to European and U.S. restructuring efforts.  See further discussion of the impact of the insurance settlement at Note 13 to the Consolidated Financial Statements included elsewhere in this report.

Operating expenses for the Diving business decreased by $348 year over year due primarily to the favorable impact of currency translation.

Operating Results

The Company’s operating profit was $25,591 in 2013 compared to an operating profit of $21,413 in fiscal 2012.  Marine Electronics operating profit increased by $6,942 to $32,172 from $25,230 in the prior year. Despite the addition of Jetboil, Outdoor Equipment operating profit declined year over year by $651 to $2,180.  The Watercraft business incurred an operating loss in 2013 of $2,116, compared to a loss of $408 in the prior year.  Diving operating profit declined $714 from $6,408 in the prior year to $5,694 in 2013.

Other Income and Expenses

Interest expense of $1,285 decreased from the prior year by $973, due largely to lower interest rates and lower expense related to the amortization of deferred losses on interest rate swaps. Interest income was approximately $100 in both years.  Net other income of $263 in fiscal 2013 decreased from prior year net other income of $631.  The current year other income included currency losses of $929 which were more than offset by market gains and dividends of $1,265 on deferred compensation plan assets.  In the prior year, this line item included $213 of currency losses and market gains and dividends of $1,320 on the deferred compensation plan assets.  The dividends and market gains and losses on deferred compensation plan assets recognized in Other Income and Expense are offset as deferred compensation expense in Operating Expenses.

Pretax Income and Income Taxes

The Company realized pretax income of $24,660 in fiscal 2013 compared to $19,926 in fiscal 2012. The Company recorded income tax expense of $5,333 in 2013, which equated to an effective tax rate of 21.6%, compared to $9,792 in 2012, which equated to and effective tax rate of 49.1%.  The 2013 tax expense reflects the net reduction of the Company’s deferred tax asset valuation allowance.  See further discussion of the deferred tax asset valuation allowance in Note 6 to the Consolidated Financial Statements found elsewhere in this report.

18

Net Income

The Company recognized net income of $19,327, or $1.95 per diluted common share in fiscal 2013 compared to $10,134 in fiscal 2012, or $1.03 per diluted common share, based on the factors discussed above.

Fiscal 2012 vs. Fiscal 2011

Net Sales

Net sales in 2012 increased 1.2% to $412,292 compared to $407,422 in 2011.  The increase was driven primarily by the success of the Marine Electronics business in the U.S., which more than offset the negative effect of foreign currency translation in Diving and sluggish to declining sales in Watercraft and Outdoor Equipment.

Net sales for the Marine Electronics business increased $9,119, or 4.1% during 2012.  Innovative products such as Minn Kota’s i-Pilot wireless GPS trolling system and increased OEM sales helped fuel the growth.

Outdoor Equipment net sales decreased $3,554, or 9.1%, in 2012 primarily due to a slowdown in the consumer camping market and further declines in U.S. military spending.

The Watercraft business experienced an increase in net sales of approximately 1%, or $469, due primarily to high volumes of low margin product sold to outdoor retailers and the sale of inventory to a distributor related to the closure of the UK sales office.

Net sales for the Diving business declined $1,549, or 1.7%, year over year, due primarily to $3,825, or 4.3%, of unfavorable currency translation, which more than offset increased sales in the U.S. and Asian markets.

Cost of Sales

Cost of sales was $247,970, or 60.1% of net sales on a consolidated basis for the year ended September 28, 2012 compared to $244,287 or 60.0% of net sales in 2011.  Costs of raw materials and components increased only slightly over the prior year while increases in labor rates were largely offset by process improvement efforts in each of the businesses.

Gross Profit

Gross profit of $164,322 was 39.9% of net sales on a consolidated basis for the year ended September 28, 2012 compared to $163,135 or 40.0% of net sales in 2011.

Gross profit in the Marine Electronics business increased $2,685 from the prior year due primarily to the 9.1% increase in volume, which was offset in part by inventory write-offs and other costs related to the closure of the European office.

Gross profit in the Outdoor Equipment business decreased $1,099 from 2011 due to decreases in net sales, but increased as a percent of net sales from 36.7% in the prior year to 37.3% in 2012, driven by the impact of the flood in the prior year results and favorable mix in the military tent business in the current year.

Gross profit in the Watercraft segment was $1,800 lower than 2011 levels and decreased as a percent of net sales from 32.5% in 2011 to 29.2% in 2012.  The decrease in gross profit was due primarily to the mix of lower priced product as well as the closure of the U.K. sales office and the sale of its remaining inventory to a distributor at low margins.

Gross profit for the Diving segment increased by $1,363 and increased as a percentage of net sales from 48.2% in 2011 to 50.6% in 2012.  The increase in margin was driven primarily by price increases implemented in the current year to address the impact of cost increases in the prior year.

Operating Expenses

Operating expenses decreased from the prior year by $2,556.  The decrease was driven by a $3,500 favorable settlement with an insurance carrier that was recognized as an expense reduction in the Company’s second fiscal quarter of 2012 and $2,600 of lower legal expenses, offset in part by an increase in bad debt expense, higher incentive compensation expense, and higher deferred compensation expense resulting from the increase in the market value of the non-qualified plan’s assets.

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Operating expenses for the Marine Electronics segment decreased by $1,470 from 2011 levels.  The decrease was due mainly to lower legal and warranty costs, offset in part by higher incentive compensation and severance costs related to the closure of the European office.

Outdoor Equipment operating expenses decreased by $934 from 2011 due primarily to the recovery of flood related losses in 2012 versus expenses incurred in 2011.  See further discussion of the impact of the flooding at Note 14 to the Consolidated Financial Statements included elsewhere in this report.

The Watercraft business saw a decline in operating expenses of $2,743 during 2012 from 2011 due primarily to the favorable insurance settlement of $3,500 which was partially offset by costs related to the closure of the U.K. office and restructuring activities in the U.S.

Operating expenses for the Diving business decreased by $1,434 due primarily to the $1,636 favorable impact of currency translation which was offset in part by higher bad debt expense driven by the economic conditions in southern Europe.

Operating Results

The Company’s operating profit was $21,413 in 2012 compared to an operating profit of $17,670 in fiscal 2011.  Marine Electronics operating profit increased by $4,156 from the prior year. Outdoor Equipment operating profit declined from $2,996 to $2,831.  The Watercraft business incurred an operating loss in 2012 of $408, compared to a loss of $1,351 in the prior year.  Diving operating profit increased $2,798 from the prior year.

Other Income and Expenses

Interest expense during 2012 decreased from 2011 by $962, due largely to lower principal balances, decreases in interest rates and lower expense for amortization of interest rate swaps. Interest income was approximately $100 in both years.

Other income of $631 in fiscal 2012 compared to expense of $2,290 in the prior year.  The current year included currency losses of $213 which were more than offset by market gains of $1,320 on deferred compensation plan assets.  In the prior year, this line item included $1,701 of currency losses and market losses of $253 on the deferred compensation plan assets.  Market gains and losses on deferred compensation plan assets recognized in Other Income and Expense are offset in full in Operating Expenses.

Pretax Income and Income Taxes

The Company realized pretax income of $19,926 in fiscal 2012, compared to pretax income of $12,250 in fiscal 2011. The Company recorded income tax expense of $9,792 in 2012 compared to $20,394 of income tax benefit in 2011.  The 2011 benefit reflected the net reduction of the Company’s deferred tax asset valuation allowance which was a result of the Company’s determination at the end of fiscal 2011 that it was more likely than not to realize the majority of its deferred tax assets.  See further discussion of the deferred tax asset valuation allowance in Note 6 to the Consolidated Financial Statements found elsewhere in this report.

Net Income

The Company recognized net income of $10,134 in fiscal 2012, or $1.03 per diluted share, compared to net income of $32,644 in fiscal 2011, or $3.36 per diluted share, based on the factors discussed above.

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Financial Condition, Liquidity and Capital Resources

The Company’s cash flows from operating, investing and financing activities, as reflected in the accompanying Consolidated Statements of Cash Flows, are summarized in the following table:

	Year Ended
(thousands)	September 27 2013			September 28 2012			September 30 2011
Cash (used for) provided by:
Operating activities	$	30,003		$	31,764		$	30,980
Investing activities		(31,753	)		(10,789	)		(13,323	)
Financing activities		(1,041	)		(5,256	)		(8,648	)
Effect of foreign currency rate changes on cash		(419	)		(1,329	)		2,189
(Decrease) increase in cash and cash equivalents	$	(3,210	)	$	14,390		$	11,198

Operating Activities

The following table sets forth the Company’s working capital position at the end of each of the years shown:

(thousands, except share data)	2013			2012
Current assets		$	188,572		$	182,952
Current liabilities			63,372			58,967
Working capital		$	125,200			123,985
Current ratio		3:1			3.1:1

Cash flows provided by operations totaled $30,003, $31,764 and $30,980 in fiscal 2013, 2012 and 2011, respectively. Increased net income in the current year reflected a lower level of non-cash expenses (consisting primarily of deferred taxes, depreciation and inventory reserves) incurred during 2013 than during the prior year.

Depreciation and amortization charges were $10,070, $11,882 and $10,877 in fiscal 2013, 2012 and 2011, respectively.  The decrease in these expenses in the current year was due primarily to accelerated amortization recognized in the prior year.

Investing Activities

Cash flows used for investing activities were $31,753, $10,789 and $13,323 in fiscal 2013, 2012 and 2011, respectively.  The purchase of Jetboil in fiscal 2013 used cash of $15,420.  The purchase of Waypoint Technologies Inc. and Pro Map Technologies Inc., the maker of LakeMaster brand high definition electronic lake charts, used $3,969 of cash in fiscal 2011.  Expenditures for property, plant and equipment were $16,333, $12,032 and $9,367 in fiscal 2013, 2012 and 2011, respectively. In general, the Company’s ongoing capital expenditures are primarily related to tooling for new products and facilities and information systems improvements.

Financing Activities

The following table sets forth the Company’s debt and capital structure at the end of the past two fiscal years:

(thousands, except share data)	2013			2012
Current debt	$	539		$	526
Long-term debt		7,794			8,334
Total debt		8,333			8,860
Shareholders' equity		197,668			173,604
Total capitalization	$	206,001			182,464
Total debt to total capitalization		4	%		5	%

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Cash flows used for financing activities totaled $1,041 in fiscal 2013 compared to $5,256 in 2012 and $8,648 in 2011.  Payments on long-term debt were $528, $6,112 and $1,292 in fiscal 2013, 2012 and 2011, respectively.  The Company had current maturities of its long-term debt of $539 and $526 as of September 27, 2013 and September 28, 2012, respectively, and no outstanding borrowings on its revolving credit facilities as of the end of either fiscal year.  The Company had outstanding borrowings on long-term debt (net of current maturities) of $7,794 and $8,334 as of September 27, 2013 and September 28, 2012, respectively.

The Company’s term loans have a maturity date of September 29, 2029.  Each term loan requires monthly payments of principal and interest. Interest on the aggregate outstanding amount of the term loans is based on the prime rate plus an applicable margin.  The interest rate in effect on the term loans was 5.25% at September 27, 2013.

The term loans are guaranteed in part under the United States Department of Agriculture Rural Development program and are secured with a first priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries and a second lien on working capital and certain patents and trademarks of the Company and its subsidiaries.  Any proceeds from the sale of secured property are first applied against the related term loans and then against the Revolvers (as defined below).

The aggregate term loan borrowings are subject to a pre-payment penalty.  The penalty is currently 7% of the pre-payment amount, and the penalty will decrease by 1% annually on the anniversary date of the effective date of the loan agreement.

On September 16, 2013, the Company and certain of its subsidiaries entered into a new credit facility with PNC Bank National Association and certain other lenders which terminated the Amended Revolving Credit and Security agreement with PNC Bank National Association and the other lenders named therein, dated as of November 16, 2010.  The new credit facility consists of a Revolving Credit Agreement dated September 16, 2013 among the Company, certain of the Company’s subsidiaries, PNC Bank, National Association, as lender and as administrative agent and the other lenders named therein (the “Revolving Credit Agreement” or “Revolver”).  The Revolver has a 60 month term and provides for borrowing of up to an aggregate principal amount not to exceed $90,000 with an accordion feature that gives the Company the option to increase the maximum seasonal financing availability subject to the conditions of the Revolving Credit Agreement and subject to the approval of the lenders.  The Revolver imposes a seasonal borrowing limit such that borrowing may not exceed $60,000 from the period June 30th through October 31st of each year under the agreement.

The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin.  The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company’s leverage ratio for the trailing twelve month period.  The interest rate on the Revolver at September 27, 2013 was approximately 1.42%.

The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries.  The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company’s consolidated leverage ratio is greater than 2.5 times.  No limits are imposed if the Company’s consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition.  The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year.  The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year.  The Revolving Credit Agreement includes maximum leverage ratio and minimum interest coverage ratio limitations.

Concurrent with the execution of the Revolving Credit Agreement described above, Johnson Outdoors Canada Inc. repaid and terminated its Amended Revolving Credit and Security Agreement with PNC Bank Canada Branch dated as of November 16, 2010.

As of September 27, 2013, the Company held approximately $45,900 of cash and cash equivalents in bank accounts in foreign jurisdictions.

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Contractual Obligations and Off Balance Sheet Arrangements

The Company has contractual obligations and commitments to make future payments under its existing credit facilities, including interest, operating leases and open purchase orders.  The following schedule details these significant contractual obligations at September 27, 2013.

	Total		Less than 1 year		2-3 years		4-5 years		After 5 years
Long-term debt	$	8,333	$	539	$	731	$	799	$	6,264
Short-term debt		-		-		-		-		-
Operating lease obligations		19,942		6,646		9,853		2,807		636
Open purchase orders		64,369		64,369		-		-		-
Contractually obligated interest payments		3,934		453		782		702		1,997
Total contractual obligations	$	96,578	$	72,007	$	11,366	$	4,308	$	8,897

The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance. Letters of credit outstanding at September 27, 2013 were $846 compared to $1,401 on September 28, 2012 and were included in the Company’s total loan availability.  The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of September 27, 2013 or September 28, 2012.

The Company has no other off-balance sheet arrangements.

The Company anticipates making contributions to its defined benefit pension plans of $492 through October 3, 2014.

Market Risk Management

Foreign Exchange Risk

The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars, Japanese yen and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 21% of the Company’s revenues for the fiscal year ended September 27, 2013 were denominated in currencies other than the U.S. dollar.  Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies.  Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs.

The Company mitigates a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts.  Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate for a fixed amount of currency to be paid or received on a specified date in the future. The Company uses such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments denominated in foreign currencies.

Interest Rate Risk

The Company operates in a seasonal business and experiences significant fluctuations in operating cash flow as working capital needs increase in advance of the Company’s primary selling and cash generation season, and decline as accounts receivable are collected and cash is accumulated or debt is repaid.  The Company’s goal in managing its interest rate risk is to maintain a mix of floating rate and fixed rate debt such that permanent non-equity capital needs are largely funded with long term fixed rate debt and seasonal working capital needs are funded with short term floating rate debt.

When the appropriate mix of fixed rate or floating rate debt cannot be directly obtained in a cost effective manner, the Company may enter into interest rate swap contracts in order to change floating rate interest into fixed rate interest or vice versa for a specific amount of debt in order to achieve the desired proportions of floating rate and fixed rate debt.  An interest rate swap is a contract in which the Company agrees to exchange, at specified intervals, the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount.  The notional amount is the equivalent amount of debt that the Company wishes to change from a fixed interest rate to a floating interest rate or vice versa and is the basis for calculating the related interest payments required under the interest rate swap contract.

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Commodities

Certain components used in the Company’s products are exposed to commodity price changes. The Company manages this risk through instruments such as purchase orders and non-cancelable supply contracts. Primary commodity price exposures include costs associated with metals, resins and packaging materials.

Impact of Inflation

The Company anticipates that changing costs of basic raw materials may impact future operating costs and, accordingly, the prices of its products. The Company is involved in continuing programs to mitigate the impact of cost increases through changes in product design and identification of sourcing and manufacturing efficiencies. Price increases and, in certain situations, price decreases are implemented for individual products, when appropriate.

The Company’s results of operations and financial condition are presented based on historical cost.  The Company does not believe that inflation has significantly affected its results of operations.

Sensitivity to Changes in Value

The estimates that follow are intended to measure the maximum potential fair value or earnings the Company could lose in one year from adverse changes in market interest rates. The calculations are not intended to represent actual losses in fair value or earnings that the Company expects to incur. The estimates do not consider favorable changes in market rates. The table below presents the estimated maximum potential loss in fair value and annual income before income taxes from a 100 basis point movement in interest rates on the Company's term loans outstanding at September 27, 2013:

	Estimated Impact on
(thousands)	Fair Value			Income Before Income Taxes
Interest rate instruments		$	-		$	82

Critical Accounting Estimates

The Company’s management discussion and analysis of its financial condition and results of operations are based upon the Company’s consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the U.S.  The preparation of these financial statements requires the Company to make estimates and judgments that affect the reported amounts of its assets, liabilities, sales and expenses, and related footnote disclosures.  On an on-going basis, the Company evaluates its estimates for product returns, bad debts, inventories, long lived assets and goodwill, income taxes, warranty obligations, pensions and other post-retirement benefits, litigation and other subjective matters impacting the financial statements.  The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.  Actual results may differ from these estimates under different assumptions or conditions.

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The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of its consolidated financial statements.  Management has discussed these policies with the Audit Committee of the Company’s Board of Directors.

Revenue Recognition

The Company recognizes revenue when all of the following criteria have been met:

 ● Persuasive evidence of an arrangement exists. Contracts, internet commerce agreements, and customer purchase orders are generally used to determine the existence of an arrangement.

 ● All substantial risk of ownership transfers to the customer. Shipping documents and customer acceptance, when applicable, are used to verify delivery.

 ● The fee is fixed or determinable. This is assessed based on the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment.

 ● Collectability is reasonably assured. We assess collectability based on the creditworthiness of the customer as determined by credit checks and analysis, as well as by the customer’s payment history.

Estimated costs of returns and allowances and discounts are accrued as a reduction to sales when revenue is recognized.

Allowance for Doubtful Accounts

Allowances for doubtful accounts are estimated by the individual operating companies based on estimates of losses related to customer accounts receivable balances.  Estimates are developed by using standard quantitative measures based on historical losses, adjusting for current economic conditions and, in some cases, evaluating specific customer accounts for risk of loss. The establishment of reserves requires the use of judgment and assumptions regarding the potential for losses on receivable balances. Though the Company considers these balances adequate and proper, changes in economic conditions in specific markets in which the Company operates and any specific customer collection issues the Company identifies could have a favorable or unfavorable effect on required reserve balances.

Inventories

The Company values inventory at the lower of cost (determined using the first-in first-out method) or market. Management’s judgment is required to determine the reserve for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. The Company also considers current forecast plans, as well as market and industry conditions in establishing reserve levels. Though the Company considers these reserve balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required reserve balances.

Deferred Taxes

The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. While the Company has considered future taxable income and ongoing prudent and feasible tax planning strategies in assessing the need for the valuation allowance, in the event the Company were to determine that it would not be able to realize all or part of its net deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to income in the period such determination was made. Likewise, should the Company determine that it would be able to realize its deferred tax assets in the future in excess of its net recorded amount, an adjustment to the deferred tax assets would increase income in the period such determination was made.  See further discussion of the impact of the adjustment to the deferred tax asset valuation allowance at Note 6 to the Consolidated Financial Statements included elsewhere in this report.

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Goodwill and Other Intangible Assets Impairment

Goodwill and indefinite-lived intangible assets are tested for impairment annually or more frequently if events or changes in circumstances indicate that the assets might be impaired.  Generally, annual impairment tests are performed by the Company in the fourth quarter of each fiscal year.

In assessing the recoverability of the Company's goodwill, the Company estimates the fair value of the businesses to which the goodwill relates.  Fair value is estimated using a discounted cash flow analysis.  If the fair value of a reporting unit exceeds its net book value, no impairment exists. When fair value is less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any.

The discounted cash flow analysis used to estimate fair value requires a number of key estimates and assumptions.  The Company estimates the future cash flows of the reporting units based on historical and forecasted revenues and operating costs and applies a discount rate to the estimated future cash flows for purposes of the valuation.  This discount rate is based on the estimated weighted average cost of capital, which includes certain assumptions made by management such as market capital structure, market betas, the risk-free rate of return and estimated costs of borrowing.  Changes in these key estimates and assumptions, or in other assumptions used in this process, could materially affect our impairment analysis in a given year.

In assessing the recoverability of the Company's other indefinite lived intangible assets, the Company estimates the fair value of the various intangible assets.  The fair value of trademarks and patents is estimated using the relief from royalty method.  If the fair value of an intangible assets exceeds its net book value, no impairment exists. When fair value is less than the carrying value of the intangible asset, an impairment loss is recognized for the amount of the difference.

A number of factors, many of which the Company has no ability to control, could affect its financial condition, operating results and business prospects and could cause actual results to differ from the estimates and assumptions that the Company uses in preparing its financial statements.  These factors include:  a prolonged global economic crisis, a significant decrease in demand for the Company’s products, a significant adverse change in legal factors or in the business climate, an adverse action or assessment by a regulator and successful efforts by the Company’s competitors to gain market share.

Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed of

We evaluate long-lived assets for impairment whenever events or changes in circumstances, such as unplanned negative cash flow indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted cash flows expected to be generated by the asset. If such assets are determined to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Application of alternative assumptions, such as changes in the estimate of future cash flows, could produce significantly different results. Because of the significance of the judgments and estimation processes, it is likely that materially different amounts could be recorded if we used different assumptions or if the underlying circumstances were to change.

Warranties

The Company accrues a warranty reserve for estimated costs to provide warranty services. Warranty reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues. To the extent the Company experiences increased warranty claim activity or increased costs associated with servicing those claims, revisions to the estimated warranty reserve would be required. The Company engages in product quality programs and processes, including monitoring and evaluating the quality of its suppliers, to help minimize warranty obligations.

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ITEM 7A.   QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Information with respect to this item is included in Management’s Discussion and Analysis of Financial Condition and Results of Operations under the heading “Market Risk Management.”

ITEM 8.   FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Information with respect to this item is included in the Company’s consolidated financial statements attached to this report on pages F-1 to F-40.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A.  CONTROLS AND PROCEDURES

(a)       Evaluation of Disclosure Controls and Procedures

The Company maintains disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) designed to ensure that information required to be disclosed by the Company in the reports that it files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that the information required to be disclosed by the Company in reports that it files or submits under the Securities Exchange Act of 1934 is accumulated and communicated to its management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.  The Company carried out an evaluation as of September 27, 2013, under the supervision and with the participation of the Company’s management, including its Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures.  Based on such evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective as of September 27, 2013 at reaching a level of reasonable assurance.  In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.  The Company has designed its disclosure controls and procedures to reach a level of reasonable assurance of achieving the desired control objectives.

The report of management required under this Item 9A is included on page F-2 of the Company’s Consolidated Financial Statements attached to this Report under the heading “Management’s Report on Internal Control over Financial Reporting” and is incorporated herein by reference.

(b)      Changes in Internal Control over Financial Reporting.

There was no change in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended) that occurred during the Company’s most recently completed fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

(c)      Attestation Report of Independent Registered Public Accounting Firm

McGladrey LLP, the independent registered public accounting firm who audited the Company’s consolidated financial statements, has issued an attestation report on the Company’s internal control over financial reporting, which is contained in the Company’s consolidated financial statements under the heading “Report of Independent Registered Public Accounting Firm on Internal Control over Financial Reporting.”

ITEM 9B.   OTHER INFORMATION

None.

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PART III

ITEM 10.   DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Information with respect to this item is incorporated herein by reference to the discussion under the headings “Proposal 1:  Election of Directors,” “Executive Officers,” “Section 16(a) Beneficial Ownership Reporting Compliance,” “Corporate Governance-Director Nominations” and “Audit Committee Matters – Audit Committee Financial Expert” in the Company's Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014.  Information regarding the Company’s Code of Business Ethics is incorporated herein by reference to the discussion under “Corporate Governance Matters – Employee Code of Conduct and Code of Ethics and Procedures for Reporting of Accounting Concerns” in the Company's Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014.

The Audit Committee of the Company's Board of Directors is an “audit committee” for purposes of Section 3(a)(58)(A) of the Securities Exchange Act of 1934. The members of the Audit Committee are Terry E. London (Chairman), Thomas F. Pyle, Jr. and Edward F. Lang, III.

ITEM 11.   EXECUTIVE COMPENSATION

Information with respect to this item is incorporated herein by reference to the discussion under the headings “Directors Compensation” and “Executive Compensation” in the Company’s Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014.

The information incorporated by reference from “Report of the Compensation Committee” in the Company’s Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934, except as shall be expressly set forth by specific reference in such filing.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

Information with respect to this item is incorporated herein by reference to the discussion under the heading “Stock Ownership of Management and Others” in the Company's Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014.

Equity Compensation Plan Information

The following table summarizes share information, as of September 27, 2013, for the Company’s equity compensation plans, including the Johnson Outdoors Inc. 2003 and 2012 Non-Employee Director Stock Ownership Plans, the Johnson Outdoors Inc. 2010 Long-Term Stock Incentive Plan and the Johnson Outdoors Inc. 2009 Employees' Stock Purchase Plan.  All of these plans have been approved by the Company’s shareholders.

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Plan Category	Number of Common Shares to Be Issued Upon Exercise of Outstanding Options, Warrants and Rights		Weighted-average Exercise Price of Outstanding Options, Warrants and Rights		Number of Common Shares Available for Future Issuance Under Equity Compensation Plans
2010 Long-Term Stock Incentive Plan		-	$	-		720,658
2012 Non-Employee Director Stock Ownership Plan		6,600		-		43,400
2003 Non-Employee Director Stock Ownership Plan		15,066		18.16		15,066
2009 Employees' Stock Purchase Plan		-		-		44,166
Total All Plans		21,666		18.16		823,290

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE

Information with respect to this item is incorporated herein by reference to the discussion under the heading “Certain Relationships and Related Transactions” in the Company's Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014. Information regarding director independence is incorporated by reference to the discussions under “Corporate Governance Matters-Director Independence” in the Company’s Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014.

ITEM 14.   PRINCIPAL ACCOUNTANT FEES AND SERVICES

Information with respect to this item is incorporated herein by reference to the discussion under the heading “Audit Committee Matters – Fees of Independent Registered Public Accounting Firm” in the Company's Proxy Statement for the 2014 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission on or before January 25, 2014.

PART IV

ITEM 15.   EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

The following documents are filed as a part of this report:

Financial Statements

Included in Item 8 of Part II of this report are the following:

 ● Reports of Independent Registered Public Accounting Firm

 ● Consolidated Balance Sheets – September 27, 2013 and September 28, 2012

 ● Consolidated Statements of Operations – Years ended September 27, 2013, September 28, 2012 and September 30, 2011

 ● Consolidated Statements of Comprehensive Income - Years ended September 27, 2013, September 28, 2012 and September 30, 2011

 ● Consolidated Statements of Shareholders’ Equity – Years ended September 27, 2013, September 28, 2012 and September 30, 2011

 ● Consolidated Statements of Cash Flows – Years ended September 27, 2013, September 28, 2012 and September 30, 2011

 ● Notes to Consolidated Financial Statements

Exhibits

See Exhibit Index.

29

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Racine and State of Wisconsin, on the 6th day of December 2013.

JOHNSON OUTDOORS INC.

(Registrant)

BY /s/ Helen P. Johnson-Leipold                                         

Helen P. Johnson-Leipold

Chairman and Chief Executive Officer

30

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities indicated on the 6th day of December 2013.

/s/ Helen P. Johnson-Leipold	Chairman and Chief Executive Officer
(Helen P. Johnson-Leipold)	and Director
	(Principal Executive Officer)
/s/ Thomas F. Pyle, Jr	Vice Chairman of the Board
(Thomas F. Pyle, Jr.)	and Lead Outside Director
/s/ Terry E. London	Director
(Terry E. London)
/s/ John M. Fahey, Jr	Director
(John M. Fahey, Jr.)
/s/ W. Lee McCollum	Director
(W. Lee McCollum)
/s/ Edward F. Lang, III	Director
(Edward F. Lang, III)
/s/ David W. Johnson	Vice President and Chief Financial Officer
(David W. Johnson)	(Principal Financial and Accounting Officer)

31

EXHIBIT INDEX

Exhibit	Title
2	Agreement and Plan of Merger, dated October 28, 2004, by and between JO Acquisition Corp. and Johnson Outdoors Inc. (Filed as Exhibit 2 to the Company’s Form 8-K dated October 28, 2004 and incorporated herein by reference.)
3.1	Articles of Incorporation of the Company as amended through February 17, 2000. (Filed as Exhibit 3.1(a) to the Company’s Form 10-Q for the quarter ended March 31, 2000 and incorporated herein by reference.)
3.2	Bylaws of the Company as amended and restated through December 6, 2010. (Filed as Exhibit 3.2 to the Company’s Form 10-K for the year ended October 1, 2010 and incorporated herein by reference.)
4.1	Note Agreement dated October 1, 1995. (Filed as Exhibit 4.1 to the Company’s Form 10-Q for the quarter ended December 29, 1995 and incorporated herein by reference.)
4.2	First Amendment dated October 11, 1996 to Note Agreement dated October 1, 1995. (Filed as Exhibit 4.3 to the Company’s Form 10-Q for the quarter ended December 27, 1996 and incorporated herein by reference.)
4.3	Second Amendment dated September 30, 1997 to Note Agreement dated October 1, 1995. (Filed as Exhibit 4.8 to the Company’s Form 10-K for the year ended October 1, 1997 and incorporated herein by reference.)
4.4	Third Amendment dated October 1, 1997 to Note Agreement dated October 1, 1995. (Filed as Exhibit 4.9 to the Company’s Form 10-K for the year ended October 1, 1997 and incorporated herein by reference.)
4.5	Fourth Amendment dated January 10, 2000 to Note Agreement dated October 1, 1995. (Filed as Exhibit 4.9 to the Company’s Form 10-Q for the quarter ended March 31, 2000 and incorporated herein by reference.)
4.6	Fifth Amendment dated December 13, 2001 to Note Agreement dated October 1, 1995. (Filed as Exhibit 4.6 to the Company’s Form 10-K for the year ended October 3, 2003 and incorporated herein by reference.)
4.7	Consent and Amendment dated September 6, 2002 to Note Agreement dated October 1, 1995. (Filed as Exhibit 4.7 to the Company’s Form 10-K for the year ended October 3, 2003 and incorporated herein by reference.)
4.8	Note Agreement dated as of September 15, 1997. (Filed as Exhibit 4.15 to the Company’s Form 10-K for the year ended October 1, 1997 and incorporated herein by reference.)
4.9	First Amendment dated January 10, 2000 to Note Agreement dated September 15, 1997. (Filed as Exhibit 4.10 to the Company’s Form 10-Q for the quarter ended March 31, 2000 and incorporated herein by reference.)
4.10	Second Amendment dated December 13, 2001 to Note Agreement dated September 15, 1997. (Filed as Exhibit 4.9 to the Company’s Form 10-K for the year ended October 3, 2003 and incorporated herein by reference.)
4.11	Consent and Amendment dated as of September 6, 2002 to Note Agreement dated September 15, 1997. (Filed as Exhibit 4.11 to the Company’s Form 10-K for the year ended October 3, 2003 and incorporated herein by reference.)
4.12	Note Agreement dated as of December 13, 2001. (Filed as Exhibit 4.12 to the Company’s Form 10-K for the year ended October 3, 2003 and incorporated herein by reference.)
4.13	Consent and Amendment dated of September 6, 2002 to Note Agreement dated as of December 13, 2001. (Filed as Exhibit 4.15 to the Company’s Form 10-K for the year ended October 3, 2003 and incorporated herein by reference.)
9.1	Johnson Outdoors Inc. Class B common stock Amended and Restated Voting Trust Agreement, dated as of February 16, 2010 (Filed as Exhibit 1 to Amendment No. 13 to the Schedule 13D filed by Helen P. Johnson-Leipold on February 3, 2011 and incorporated herein by reference.)
10.1	Stock Purchase Agreement, dated as of January 12, 2000, by and between Johnson Outdoors Inc. and Berkley Inc. (Filed as Exhibit 2.1 to the Company’s Form 8-K dated March 31, 2000 and incorporated herein by reference.)

32

10.2	Amendment to Stock Purchase Agreement, dated as of February 28, 2000, by and between Johnson Outdoors Inc. and Berkley Inc. (Filed as Exhibit 2.2 to the Company’s Form 8-K dated March 31, 2000 and incorporated herein by reference.)
10.3+	Johnson Outdoors Inc. Amended and Restated 1986 Stock Option Plan. (Filed as Exhibit 10 to the Company’s Form 10-Q for the quarter ended July 2, 1993 and incorporated herein by reference.)
10.4	Registration Rights Agreement regarding Johnson Outdoors Inc. common stock issued to the Johnson family prior to the acquisition of Johnson Diversified, Inc. (Filed as Exhibit 10.6 to the Company’s Form S-1 Registration Statement No. 33-16998 and incorporated herein by reference.)
10.5	Registration Rights Agreement regarding Johnson Outdoors Inc. Class A common stock held by Mr. Samuel C. Johnson. (Filed as Exhibit 28 to the Company’s Form 10-Q for the quarter ended March 29, 1991 and incorporated herein by reference.)
10.6+	Form of Restricted Stock Agreement. (Filed as Exhibit 10.8 to the Company’s Form S-1 Registration Statement No. 33-23299 and incorporated herein by reference.)
10.7+	Form of Supplemental Retirement Agreement of Johnson Diversified, Inc. (Filed as Exhibit 10.9 to the Company’s Form S-1 Registration Statement No. 33-16998 and incorporated herein by reference.)
10.8+	Johnson Outdoors Retirement and Savings Plan. (Filed as Exhibit 10.9 to the Company’s Form 10-K for the year ended September 29, 1989 and incorporated herein by reference.)
10.9+	Form of Agreement of Indemnity and Exoneration with Directors and Officers. (Filed as Exhibit 10.11 to the Company’s Form S-1 Registration Statement No. 33-16998 and incorporated herein by reference.)
10.10	Consulting and administrative agreements with S. C. Johnson & Son, Inc. (Filed as Exhibit 10.12 to the Company’s Form S-1 Registration Statement No. 33-16998 and incorporated herein by reference.)
10.11+	Johnson Outdoors Inc. 1994 Long-Term Stock Incentive Plan. (Filed as Exhibit 4 to the Company’s Form S-8 Registration Statement No. 333-88091 and incorporated herein by reference.)
10.12+	Johnson Outdoors Economic Value Added Bonus Plan (Filed as Exhibit 10.15 to the Company’s Form 10-K for the year ended October 1, 1997 and incorporated herein by reference.)
10.13+	Johnson Outdoors Inc. 2000 Long-Term Stock Incentive Plan. (Filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K dated July 29, 2005 and incorporated herein by reference.)
10.14+	Share Purchase and Transfer Agreement, dated as of August 28, 2002, by and between, among others, Johnson Outdoors Inc. and an affiliate of Bain Capital Fund VII-E (UK), Limited Partnership. (Filed as Exhibit 2.1 to the Company’s Form 8-K dated September 9, 2002 and incorporated herein by reference.)
10.15+	Johnson Outdoors Inc. Worldwide Key Executive Phantom Share Long-Term Incentive Plan (Filed as Exhibit 10.1 to the Company’s Form 10-Q dated March 28, 2003 and incorporated herein by reference.)
10.16+	Johnson Outdoors Inc. Worldwide Key Executives’ Discretionary Bonus Plan. (Filed as an appendix to the Company’s Proxy Statement on Schedule 14A filed with the Securities and Exchange Commission on January 28, 2008 and incorporated herein by reference.)
10.17	Stock Purchase Agreement by and between Johnson Outdoors Inc. and TFX Equities Incorporated. (Filed as Exhibit 2.1 to the Company’s Form 10-Q dated April 2, 2004 and incorporated herein by reference.)
10.18	Intellectual Property Purchase Agreement by and among Johnson Outdoors Inc., Technology Holding Company II and Teleflex Incorporated. (Filed as Exhibit 2.2 to the Company’s Form 10-Q dated April 2, 2004 and incorporated herein by reference.)
10.19+	Johnson Outdoors Inc. 2003 Non-Employee Director Stock Ownership Plan. (Filed as Exhibit 10.2 to the Company’s Form 10-Q dated April 2, 2004 and incorporated herein by reference.)
10.20+	Form of Restricted Stock Agreement under Johnson Outdoors Inc. 2003 Non-Employee Director Stock Ownership Plan. (Filed as Exhibit 4.2 to the Company’s Form S-8 Registration Statement No. 333-115298 and incorporated herein by reference.)
10.21+	Form of Stock Option Agreement under Johnson Outdoors Inc. 2003 Non-Employee Director Stock Ownership Plan. (Filed as Exhibit 10.2 to the Company’s Form S-8 Registration Statement No. 333-115298 and incorporated herein by reference.)

33

10.22	Revolving Credit and Security Agreement dated as of September 16, 2013 among Johnson Outdoors Inc., certain subsidiaries of Johnson Outdoors Inc., PNC Bank, National Association, as lender and administrative agent, and the other lenders named therein (filed as Exhibit 99.2 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on September 18, 2013).
10.23	Term Loan Agreement (loan number 15613) dated as of September 29, 2009 among Techsonic Industries Inc., Johnson Outdoors Marine Electronics LLC and Ridgestone Bank (filed as Exhibit 99.3 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on September 30, 2009).
10.24	Term Loan Agreement (loan number 15612) dated as of September 29, 2009 between Johnson Outdoors Gear LLC and Ridgestone Bank (filed as Exhibit 99.4 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on September 30, 2009).
10.25	Term Loan Agreement (loan number 15628) dated as of September 29, 2009 between Johnson Outdoors Watercraft Inc. and Ridgestone Bank (filed as Exhibit 99.5 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on September 30, 2009).
10.26	Term Loan Agreement (loan number 15614) dated as of September 29, 2009 between Johnson Outdoors Watercraft Inc. and Ridgestone Bank (filed as Exhibit 99.6 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on September 30, 2009).
10.27	Term Loan Agreement (loan number 15627) dated as of September 29, 2009 between Johnson Outdoors Watercraft Inc. and Ridgestone Bank (filed as Exhibit 99.7 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on September 30, 2009).
10.28+	Johnson Outdoors Inc. 2009 Employees’ Stock Purchase Plan (filed as Exhibit 99.2 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on March 8, 2010.
10.29+	Johnson Outdoors Inc. 2010 Long Term Stock Incentive Plan (filed as Exhibit 99.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on March 8, 2010.
21	Subsidiaries of the Company as of September 27, 2013.
23	Consent of Independent Registered Public Accounting Firm.
31.1	Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a).
31.2	Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a).
32.1	Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350. (1)
101	The following materials from Johnson Outdoors Inc.’s Annual Report on Form 10-K for the fiscal year ended September 27, 2013 formatted in XBRL (eXtensible Business Reporting Language) and furnished electronically herewith:  (i) Consolidated Statements of Operations; (ii) Consolidated Statements of Comprehensive Income, (iii) Consolidated Balance Sheets; (iv) Consolidated Statements of Shareholders’ Equity; (v) Consolidated Statements of Cash Flows; and (vi) Notes to Consolidated Financial Statements.

+    A management contract or compensatory plan or arrangement.

(1)    This certification is not “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.

34

CONSOLIDATED FINANCIAL STATEMENTS
Table of Contents	Page
Management’s Report on Internal Control over Financial Reporting	F-2
Report of Independent Registered Public Accounting Firm on Internal Control over Financial Reporting	F-3
Report of Independent Registered Public Accounting Firm	F-4
Consolidated Statements of Operations	F-5
Consolidated Statements of Comprehensive Income	F-6
Consolidated Balance Sheets	F-7
Consolidated Statements of Shareholders’ Equity	F-8
Consolidated Statements of Cash Flows	F-9
Notes to Consolidated Financial Statements	F-10

MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

The management of Johnson Outdoors Inc. is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) of the Securities Exchange Act of 1934. The Company’s internal control over financial reporting is designed to provide reasonable assurance to the Company’s management and board of directors regarding the preparation and fair presentation of published financial statements. The Company’s internal control over financial reporting includes those policies and procedures that:

(a)	pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;
(b)	provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and
(c)	provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Management assessed the effectiveness of the Company’s internal control over financial reporting as of September 27, 2013. In making this assessment, management used the criteria established in Internal Control-Integrated Framework  issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992.  Based on our assessment, management believes that, as of September 27, 2013, the Company’s internal control over financial reporting was effective based on those criteria.

/s/  Helen P. Johnson-Leipold	/s/  David W. Johnson
Helen P. Johnson-Leipold	David W. Johnson
Chairman and Chief Executive Officer	Vice President and Chief Financial Officer

F-2

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON INTERNAL CONTROL OVER FINANCIAL REPORTING

To the Board of Directors and Shareholders

Johnson Outdoors Inc.

We have audited Johnson Outdoors Inc.'s internal control over financial reporting as of September 27, 2013, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 1992. Johnson Outdoors Inc.’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting included in the accompanying Management’s Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the company's internal control over financial reporting based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (a) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (b) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (c) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

In our opinion, Johnson Outdoors Inc. maintained, in all material respects, effective internal control over financial reporting as of September 27, 2013, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 1992.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated financial statements of Johnson Outdoors Inc. and subsidiaries and our report dated December 6, 2013 expressed an unqualified opinion.

/s/ McGladrey LLP

Milwaukee, Wisconsin

December 6, 2013

F-3

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders

Johnson Outdoors Inc.

We have audited the accompanying consolidated balance sheets of Johnson Outdoors Inc. as of September 27, 2013 and September 28, 2012, and the related consolidated statements of operations, comprehensive income, shareholders' equity, and cash flows for each of the three years in the period ended September 27, 2013. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Johnson Outdoors Inc. as of September 27, 2013 and September 28, 2012, and the results of their operations and their cash flows for each of the three years in the period ended September 27, 2013, in conformity with U.S. generally accepted accounting principles.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), Johnson Outdoors Inc.’s internal control over financial reporting as of September 27, 2013, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 1992, and our report dated December 6, 2013 expressed an unqualified opinion on the effectiveness of Johnson Outdoors Inc.’s internal control over financial reporting.

/s/McGladrey LLP

Milwaukee, Wisconsin

December 6, 2013

F-4

CONSOLIDATED STATEMENTS OF OPERATIONS

	Year Ended
	September 27			September 28			September 30
(thousands, except per share data)	2013			2012			2011
Net sales	$	426,461		$	412,292		$	407,422
Cost of sales		255,412			247,970			244,287
Gross profit		171,049			164,322			163,135
Operating expenses:
Marketing and selling		88,218			88,468			90,336
Administrative management, finance and information systems		41,894			43,209			40,310
Litigation settlement recovery		-			(3,500	)		-
Research and development		15,346			14,732			14,819
Total operating expenses		145,458			142,909			145,465
Operating profit		25,591			21,413			17,670
Interest income		(91	)		(140	)		(90	)
Interest expense		1,285			2,258			3,220
Other (income) expense, net		(263	)		(631	)		2,290
Income before income taxes		24,660			19,926			12,250
Income tax expense (benefit)		5,333			9,792			(20,394	)
Net income	$	19,327		$	10,134		$	32,644
Weighted average common shares - Basic:
Class A		8,305			8,155			8,045
Class B		1,212			1,216			1,216
Dilutive stock options and restricted stock units		6			8			26
Weighted average common shares - Dilutive		9,523			9,379			9,287
Net income per common share - Basic:
Class A	$	1.98		$	1.04		$	3.40
Class B	$	1.79		$	0.94		$	3.07
Net income per common share - Diluted:
Class A	$	1.95		$	1.03		$	3.36
Class B	$	1.95		$	1.03		$	3.36

The accompanying notes are an integral part of the Consolidated Financial Statements.

F-5

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

	September 27			September 28			September 30
(thousands, except per share data)	2013			2012			2011
Comprehensive income:
Net income	$	19,327		$	10,134		$	32,644
Other comprehensive income (loss):
Foreign currency translation (loss) gain		(28	)		(2,462	)		2,506
Write off of currency translation adjustment (gain) loss		(84	)		552			-
Change in pension plans, net of tax of $1,976, $977 and $1,584, respectively		3,223			(1,594	)		(737	)
Amortization of unrealized loss on interest rate swap		138			789			990
Total other comprehensive income		3,249			(2,715	)		2,759
Total comprehensive income	$	22,576		$	7,419		$	35,403

The accompanying notes are an integral part of the Consolidated Financial Statements.

F-6

CONSOLIDATED BALANCE SHEETS

	September 27			September 28
(thousands, except share data)	2013			2012
ASSETS
Current assets:
Cash and cash equivalents	$	55,694		$	58,904
Accounts receivable, net		44,104			40,673
Inventories		76,363			67,058
Deferred income taxes		7,869			8,645
Other current assets		4,542			7,672
Total current assets		188,572			182,952
Property, plant and equipment, net of accumulated
depreciation of $103,314 and $98,235, respectively		43,394			36,667
Deferred income taxes		8,039			14,808
Goodwill		21,053			14,466
Other intangible assets, net		15,068			4,309
Other assets		12,224			10,430
Total assets	$	288,350		$	263,632
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term notes payable and revolving credit lines	$	-		$	-
Current maturities of long-term debt		539			526
Accounts payable		26,466			24,559
Accrued liabilities:
Salaries, wages and benefits		17,702			15,365
Accrued warranty		5,214			4,751
Income taxes payable		1,300			582
Other		12,151			13,184
Total current liabilities		63,372			58,967
Long-term debt, less current maturities		7,794			8,334
Deferred income taxes		1,114			694
Retirement benefits		6,346			11,827
Other liabilities		12,056			10,206
Total liabilities		90,682			90,028
Shareholders' equity:
Preferred stock:  none issued		-			-
Common stock:
Class A shares issued and outstanding:		438			434
September 27, 2013:  8,724,984 September 28, 2012:  8,676,703
Class B shares issued and outstanding:		61			61
September 27, 2013:  1,212,420 September 28, 2012:  1,215,758
Capital in excess of par value		66,374			64,184
Retained earnings		112,144			92,817
Accumulated other comprehensive income		19,366			16,117
Treasury stock at cost, shares of Class A common
stock:  34,766 and 516, respectively		(715	)		(9	)
Total shareholders' equity		197,668			173,604
Total liabilities and shareholders' equity	$	288,350		$	263,632

The accompanying notes are an integral part of the Consolidated Financial Statements.

F-7

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY

(thousands)	Shares			Common Stock		Capital in Excess of  Par Value			Retained Earnings		Treasury Stock			Accumulated Other Comprehensive Income (Loss)
BALANCE AT OCTOBER 1, 2010		9,579,777		$	479	$	59,779		$	50,039	$	(1	)	$	16,073
Net income					-		-			32,644		-			-
Exercise of stock options		40,780			2		218			-		-			-
Issuance of stock under employee stock purchase plan		5,475			-		88			-		-			-
Award of non-vested shares		157,359			8		-			-		-			-
Stock-based compensation		-			-		1,436			-		-			-
Currency translation adjustment		-			-		-			-		-			2,506
Change in pension plans, net of tax of $1,584		-			-		-			-		-			(737	)
Reissue of treasury stock		-			-		-			-		1			-
Amortization of unrealized loss on interest rate swaps		-			-		-			-		-			990
BALANCE AT SEPTEMBER 30, 2011		9,783,391			489		61,521			82,683		-			18,832
Net income		-			-		-			10,134		-			-
Exercise of stock options		37,285			2		269			-		-			-
Issuance of stock under employee stock purchase plan		10,349			1		167			-		-			-
Award of non-vested shares, net of forfeitures		61,952			3		-			-		-			-
Stock-based compensation		-			-		1,666			-		-			-
Tax effects on stock based awards		-			-		594			-		-			-
Currency translation adjustment		-			-		-			-		-			(2,462	)
Write off of currency translation adjustment loss		-			-		-			-		-			552
Change in pension plans, net of tax of $977		-			-		-			-		-			(1,594	)
Purchase of treasury stock at cost		(6,621	)		-		-			-		(9	)		-
Reissue of treasury stock		6,105			-		(33	)		-		-			-
Amortization of unrealized loss on interest rate swaps		-			-		-			-		-			789
BALANCE AT SEPTEMBER 28, 2012		9,892,461			495		64,184			92,817		(9	)		16,117
Net income		-			-		-			19,327		-			-
Issuance of stock under employee stock purchase plan		9,562			1		227			-		-			-
Award of non-vested shares		70,545			3		(3	)		-		-			-
Stock-based compensation		-			-		1,488			-		-			-
Tax effects on stock based awards		-			-		572			-		-			-
Currency translation adjustment		-			-		-			-		-			(28	)
Write off of currency translation adjustment gain		-			-		-			-		-			(84	)
Change in pension plans, net of tax of $1,976		-			-		-			-		-			3,223
Purchase of treasury stock at cost		(43,464	)		-		-			-		(886	)		-
Reissue of treasury stock		8,300			-		(94	)		-		180			-
Amortization of unrealized loss on interest rate swaps		-			-		-			-		-			138
BALANCE AT SEPTEMBER 27, 2013		9,937,404		$	499	$	66,374		$	112,144	$	(715	)	$	19,366

The accompanying notes are an integral part of the Consolidated Financial Statements.

F-8

CONSOLIDATED STATEMENTS OF CASH FLOWS

	Year Ended
(thousands)	September 27 2013			September 28 2012			September 30 2011
CASH PROVIDED BY OPERATING ACTIVITIES
Net income	$	19,327		$	10,134		$	32,644
Adjustments to reconcile net income to net cash provided by
operating activities:
Depreciation		9,105			10,473			9,843
Amortization of intangible assets		650			1,057			729
Amortization of deferred financing costs		315			352			305
Stock based compensation		1,488			1,666			1,436
Amortization of deferred loss on interest rate swap		138			789			990
Write off of currency translation adjustment (gain) loss		(84	)		552			-
Provision for doubtful accounts receivable		769			1,558			448
Provision for inventory reserves		1,269			2,307			3,317
Deferred income taxes		1,613			6,989			(21,999	)
Change in operating assets and liabilities, net of effects of acquired business:
Accounts receivable, net		(3,144	)		4,591			(581	)
Inventories, net		(8,115	)		(1,507	)		588
Accounts payable and accrued liabilities		3,336			(2,949	)		3,095
Other current assets		3,377			(2,548	)		708
Other non-current assets		(1,817	)		(2,613	)		242
Other long-term liabilities		1,595			579			(1,276	)
Other, net		181			334			491
		30,003			31,764			30,980
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business		(15,420	)		-			(3,969	)
Capital expenditures		(16,333	)		(12,032	)		(9,367	)
Proceeds from sales of property, plant and equipment		-			1,243			13
		(31,753	)		(10,789	)		(13,323	)
CASH USED FOR FINANCING ACTIVITIES
Net borrowings from short-term notes payable and revolving credit lines		-			-			(7,546	)
Principal payments on senior notes and other long-term debt		(528	)		(6,112	)		(1,292	)
Deferred financing costs paid to lenders		(339	)		-			(133	)
Common stock transactions		712			963			323
Purchases of treasury stock		(886	)		(107	)		-
		(1,041	)		(5,256	)		(8,648	)
Effect of foreign currency rate changes on cash		(419	)		(1,329	)		2,189
(Decrease) increase in cash and cash equivalents		(3,210	)		14,390			11,198
CASH AND CASH EQUIVALENTS
Beginning of period		58,904			44,514			33,316
End of period	$	55,694		$	58,904		$	44,514

The accompanying notes are an integral part of the Consolidated Financial Statements.

F-9

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 27, 2013

(IN THOUSANDS EXCEPT SHARE AND PER SHARE AMOUNTS)

1   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

Johnson Outdoors Inc. (the “Company”) is an integrated, global outdoor recreation products company engaged in the design, manufacture and marketing of brand name outdoor equipment, diving, watercraft and marine electronics products.

Principles of Consolidation

The consolidated financial statements include the accounts of Johnson Outdoors Inc. and all majority owned subsidiaries and are stated in conformity with U.S. generally accepted accounting principles. Intercompany accounts and transactions have been eliminated upon consolidation.

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities and operating results and the disclosure of commitments and contingent liabilities. Actual results could differ significantly from those estimates.

Fiscal Year

The Company’s fiscal year ends on the Friday nearest September 30. The fiscal years ended September 27, 2013 (hereinafter 2013),  September 28, 2012 (hereinafter 2012) and September 30, 2011 (hereinafter 2011) each comprised 52 weeks.

Cash and Cash Equivalents

The Company considers all short-term investments in interest-bearing bank accounts, and all securities and other instruments with an original maturity of three months or less, to be equivalent to cash.  Cash equivalents are stated at cost which approximates market value.

The Company maintains cash in bank accounts in excess of insured limits. The Company has not experienced any losses and does not believe that significant credit risk exists as a result of this practice.

Accounts Receivable

Accounts receivable are recorded at face value less an allowance for doubtful accounts. The allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns exist, a reserve is established to reduce the amount recorded to an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of outstanding accounts receivable for each business unit. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

Inventories

The Company values inventory at the lower of cost (determined using the first-in first-out method) or market. Management’s judgment is required to determine the reserve for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. The Company also considers current forecast plans, as well as market and industry conditions in establishing reserve levels. Though the Company considers these reserve balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required reserve balances.

F-10

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

	September 27			September 28
	2013			2012
Raw materials		$	27,935		$	26,610
Work in process			198			1,324
Finished goods			48,230			39,124
		$	76,363		$	67,058

Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation. 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, fixtures and equipment	3-10 years

Upon retirement or disposition, cost and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.

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

	2013		2012
Property improvements	$	596	$	599
Buildings and improvements		19,379		19,336
Furniture, fixtures and equipment		126,733		114,967
		146,708		134,902
Less accumulated depreciation		103,314		98,235
	$	43,394	$	36,667

Goodwill

The Company applies a fair value-based impairment test to the carrying value of goodwill on an annual basis as of the last day of the eleventh month of the Company’s fiscal year and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis.

The analysis of potential impairment of goodwill requires a two-step process.  The first step is the estimation of the fair value of the applicable reporting unit.  Estimated fair value is based on management judgments and assumptions and the Company cannot predict what future events may occur that could adversely affect the reported value of its goodwill.  The fair values as determined by management are compared with the aggregate carrying values of the reporting units.  If the fair value of the reporting unit is greater than its carrying amount, there is no impairment.  If the reporting unit carrying amount is greater than the fair value, then the second step must be completed to measure the amount of impairment, if any.

The second step calculates the implied fair value of the goodwill which is compared to its carrying value.  If the implied fair value is less than the carrying value, an impairment loss is recognized equal to the difference.

The results of the impairment tests performed in 2013 and 2012 indicated no impairment to the Company’s goodwill. Due to the uncertainty of future events, the Company cannot assure that growth rates will not be lower than expected, discount rates will not increase or the projected cash flows of the individual reporting units will not decline, all of which factors could impact the carrying value of remaining goodwill in future periods.

F-11

As of September 27, 2013, the Company’s Watercraft segment had no carrying amount of goodwill and as of September 28, 2012, the Company’s Outdoor Equipment and Watercraft segments had no carrying amount of goodwill.  The changes in the carrying amount of those segments with goodwill and the composition of consolidated net goodwill for fiscal 2013 and 2012 were as follows:

	Segment											Consolidated
	Marine Electronics			Diving			Outdoor Equipment		Consolidated			Gross Goodwill			Accumulated Impairment		Total
Balance at September 30, 2011	$	10,397		$	4,254		$	-	$	14,651		$	54,566		$	39,915	$	14,651
Amount attributable to movements in foreign currency rates		(35	)		(150	)		-		(185	)		(185	)		-		(185	)
Balance at September 28, 2012	$	10,362		$	4,104		$	-	$	14,466		$	54,381		$	39,915	$	14,466
Jetboil acquisition		-			-			6,475		6,475			6,475			-		6,475
Amount attributable to movements in foreign currency rates		5			107			-		112			112			-		112
Balance at September 27, 2013	$	10,367		$	4,211		$	6,475	$	21,053		$	60,968		$	39,915	$	21,053

Other Intangible Assets

Indefinite-lived intangible assets are also tested for impairment annually.  During the fourth quarter of fiscal 2013, the Company completed its annual fair value-based impairment test on indefinite-lived intangible assets.  There was no impairment of indefinite-lived intangible assets recorded for the year ended September 27, 2013 or for the year ended September 28, 2012.

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years.  Amortization of patents and other intangible assets with definite lives was $650, $1,057 and $729 for 2013, 2012 and 2011, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $840, $820, $800, $555 and $445 for fiscal years 2014, 2015, 2016, 2017 and 2018, respectively.

During 2013, the acquisition of Jetboil resulted in indefinite-lived intangible assets of $5,400.

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

	2013							2012
	Gross Intangible		Accumulated Amortization			Net		Gross Intangible		Accumulated Amortization			Net
Amortized other intangible assets:
Patents	$	3,937	$	(3,598	)	$	339	$	3,614	$	(3,411	)	$	203
Trademarks		1,117		(1,112	)		5		1,881		(1,878	)		3
Other amortizable intangibles		6,586		(852	)		5,734		1,272		(759	)		513
Non-amortized trademarks		8,990		-			8,990		3,590		-			3,590
	$	20,630	$	(5,562	)	$	15,068	$	10,357	$	(6,048	)	$	4,309

F-12

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of these assets may not be fully recoverable, and it performs an undiscounted cash flow analysis to determine if impairment exists on these assets.  If impairment is determined to exist, any related impairment loss is calculated based on the difference between the fair value and the carrying value on these assets.   In 2012, the Company recorded impairment on the Geonav trademark held by the Marine Electronics business, reducing its fair value to $0.  During 2011, the Company recognized impairment of $334 on part of its facility in Ferndale, Washington in order to write the asset down to its estimated fair value of $1,300.

Warranties

The Company provides for warranties of certain products as they are sold. Warranty reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues.  The following table summarizes the warranty activity for the three years in the period ended September 27, 2013.

Balance at October 1, 2010	$	4,589
Expense accruals for warranties issued during the period		4,551
Less current period warranty claims paid		3,985
Balance at September 30, 2011	$	5,155
Expense accruals for warranties issued during the period		3,740
Less current period warranty claims paid		4,144
Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214

Accumulated Other Comprehensive Income (Loss)

The components of “Accumulated other comprehensive income (loss)” on the accompanying balance sheets as of  the end of fiscal year 2013, 2012 and 2011 were as follows:

	2013						2012						2011
	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	$	23,789	$	-	$	23,789	$	23,901	$	-	$	23,901	$	25,811	$	-	$	25,811
Unamortized loss on pension plans		(5,008)		585		(4,423)		(10,207)		2,561		(7,646)		(7,636)		1,584		(6,052)
Unrealized loss on interest rate swaps		-		-		-		(138)		-		(138)		(927)		-		(927)
Accumulated other comprehensive income	$	18,781	$	585	$	19,366	$	13,556	$	2,561	$	16,117	$	17,248	$	1,584	$	18,832

F-13

Earnings per Share (“EPS”)

Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method.  Grants of restricted stock (whether vested or unvested) which receive non-forfeitable dividends are required to be included as part of the basic weighted average share calculation under the two-class method.

Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above.  As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.

Basic EPS

Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively.  In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.  In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities.

For the years ended September 27, 2013, September 28, 2012 and September 30, 2011, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units and non-vested restricted stock. Anti-dilutive stock options, restricted stock units and non-vested stock are excluded from the calculation of diluted EPS.  The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock.  Therefore, diluted net income per share is the same for both Class A and Class B common shares.  In periods where the Company reports a net loss, the effect of anti-dilutive stock options, restricted stock units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share.

For the years ended September 27, 2013, September 28, 2012 and September 30, 2011, diluted net income per share reflects the effect of dilutive stock options and restricted stock units and assumes the conversion of Class B common stock into Class A common stock.

Stock options that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 0, 5,850 and 15,066 for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, respectively.  Non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 386,409, 495,235 and 472,761 for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, respectively.

F-14

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:

	2013			2012			2011
Net income	$	19,327		$	10,134		$	32,644
Less: Undistributed earnings reallocated to non-vested shareholders		(792	)		(506	)		(1,429	)
Dilutive earnings	$	18,535		$	9,628		$	31,215
Weighted average common shares – Basic:
Class A		8,305			8,155			8,045
Class B		1,212			1,216			1,216
Dilutive stock options and restricted stock units		6			8			26
Weighted average common shares - Dilutive		9,523			9,379			9,287
Net income per common share – Basic:
Class A	$	1.98		$	1.04		$	3.40
Class B	$	1.79		$	0.94		$	3.07
Net income per common share – Diluted:
Class A	$	1.95		$	1.03		$	3.36
Class B	$	1.95		$	1.03		$	3.36

Stock-Based Compensation

Stock-based compensation cost is recorded for all option grants and awards of non-vested stock and restricted stock units based on their grant-date fair value.  Stock-based compensation expense is recognized on a straight-line basis over the vesting period of each award. No stock options were granted in 2013, 2012 or 2011.  See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including stock options, non-vested stock, and employee stock purchase plans.

Income Taxes

The Company provides for income taxes currently payable and deferred income taxes resulting from temporary differences between financial statement and taxable income.  Accrued interest and penalties related to unrecognized tax benefits are recognized as a component of income tax expense.  Deferred income tax assets and liabilities are determined based on the difference between the amounts reported in the financial statements and the tax basis of assets and liabilities, using enacted tax rates in effect in the years in which the differences are expected to reverse. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.  A valuation allowance is established if it is more likely than not that some portion or all of a deferred income tax asset will not be realized. See Note 6 of these Notes to Consolidated Financial Statements for further discussion.

Employee Benefits

The Company and certain of its subsidiaries have various retirement and profit sharing plans.  The Company does not have any significant foreign retirement plans. Pension obligations, which are generally based on compensation and years of service, are funded by payments to pension fund trustees. The Company’s policy is to annually fund the minimum amount required under the Employee Retirement Income Security Act of 1974 for plans subject thereto.  Other retirement costs are funded at least annually.  See Note 7 of these Notes to Consolidated Financial Statements for additional discussion.

Foreign Operations and Related Derivative Financial Instruments

The functional currencies of the Company’s foreign operations are the local currencies. Accordingly, assets and liabilities of foreign operations are translated into U.S. dollars at the rate of exchange existing at the end of the year. Results of operations are translated at monthly average exchange rates. Adjustments resulting from the translation of foreign currency financial statements are classified as Accumulated other comprehensive income (loss), a separate component of Shareholders’ equity.

F-15

Currency gains and losses are recognized when assets and liabilities of foreign operations, denominated in other than their local currency, are converted into the local currency of the entity. Additionally, currency gains and losses are recognized through the settlement of transactions denominated in other than the local currency.  The Company recognized currency losses from transactions of $916 and $2,061 in 2013 and 2011, respectively, and currency gains of  $92 in 2012, all of which were included in the “Other (income) expense, net” line of the Company’s Consolidated Statements of Operations.

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates.  Approximately 21% of the Company’s revenues for the year ended September 27, 2013 were denominated in currencies other than the U.S. dollar. Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies.  The Company may mitigate a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or borrowings in foreign currencies.  In 2013, 2012 and 2011 the Company used foreign currency forward contracts to reduce the economic risk of changes in foreign currency exchange rates on foreign currency borrowings.  The Company does not enter into foreign exchange contracts for trading or speculative purposes.

Revenue Recognition

The Company recognizes revenue when all of the following criteria have been met:

 ● Persuasive evidence of an arrangement exists. Contracts, internet commerce agreements, and customer purchase orders are generally used to determine the existence of an arrangement.

 ● All substantial risk of ownership transfers to the customer. Shipping documents and customer acceptance, when applicable, are used to verify delivery.

 ● The fee is fixed or determinable. This is assessed based on the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment.

 ● Collectability is reasonably assured. Collectability is assessed based on the creditworthiness of the customer as determined by credit checks and analysis, as well as by the customer’s payment history.

Estimated costs of returns and allowances and discounts are accrued as a reduction to sales when revenue is recognized.

Advertising & Promotions

The Company expenses substantially all costs related to the production of advertising the first time the advertising takes place. Cooperative promotional arrangements are accrued as related revenue is earned.

Advertising and promotions expense in 2013, 2012 and 2011 totaled $22,902, $21,745 and $22,338, respectively. These charges are included in Marketing and selling expenses.  Capitalized advertising costs, included in Other current assets, totaled$1,165 and $1,074 at September 27, 2013 and September 28, 2012, respectively, and primarily included catalogs and costs of advertising which have not yet run for the first time.

Shipping and Handling Costs

Shipping and handling fees billed to customers are included in Net sales. Shipping and handling costs are included in Marketing and selling expenses and totaled $10,436, $10,803 and $10,591 for 2013, 2012 and 2011, respectively.

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment. The gross amount capitalized related to software development was $19,968, less accumulated amortization of $7,279, at September 27, 2013 and $14,762, less accumulated amortization of $6,626, at September 28, 2012.  These costs are amortized over the expected life of the software of three years.  Amortization expense related to capitalized software in 2013, 2012 and 2011 was $1,268, $2,227 and $1,373, respectively, and is included in Depreciation expense on Plant, Property and Equipment.

F-16

Fair Values

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated fair value at September 27, 2013 and September 28, 2012 due to the short maturities of these instruments. During 2013, 2012 and 2011, the Company held foreign currency forward contracts and investments in equity and debt securities that were carried at fair value.  When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Over the Counter Derivative Contracts

The value of over the counter derivative contracts, such as interest rate swaps and foreign currency forward contracts, are derived using pricing models, which take into account the contract terms, as well as other inputs, including, where applicable, the notional values of the contracts, payment terms, maturity dates, credit risk, interest rate yield curves, and contractual and market currency exchange rates.  The pricing model used for valuing interest rate swaps does not entail material subjectivity because the methodologies employed do not necessitate significant judgment, and the pricing inputs are observed from actively quoted markets.

Rabbi Trust Assets

Rabbi trust assets, used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan, are included in Other assets, and are classified as trading securities.  These assets are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets.

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company's goodwill and other intangible assets, the Company estimates the future discounted cash flows of the business segments to which the goodwill relates.  When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any.  In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings and other factors to determine the fair value of the respective assets.

See Note 2 of these Notes to Consolidated Financial Statements for disclosures regarding the fair value of long-term debt and Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding fair value measurement.

New Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued authoritative guidance that requires that an entity net its liability for unrecognized tax positions against a net operating loss carryforward, a similar tax loss or a tax credit carryforward when settlement in this manner is available under the tax law.  The Company will adopt this guidance effective at the beginning of its 2015 fiscal year. The Company is currently evaluating the impact of this pronouncement on its financial statements.

In February 2013, the FASB issued authoritative guidance that amends the presentation of accumulated other comprehensive income and clarifies how to report the effect of significant reclassifications out of accumulated other comprehensive income.  The guidance, which becomes effective for the Company on a prospective basis at the beginning of its 2014 fiscal year, requires footnote disclosures regarding the changes in accumulated other comprehensive income by component and the line items affected in the statements of operations.  The adoption of this updated authoritative guidance is not expected to have a significant impact on the Company’s Consolidated Financial Statements.

F-17

In December 2011, the FASB issued updated authoritative guidance to amend the presentation of comprehensive income in financial statements.  This new guidance allows companies the option to present other comprehensive income in either a single continuous statement or in two separate but consecutive statements.  It eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity.  Under both alternatives, companies are required to present each component of net income and comprehensive income. The Company adopted this updated authoritative guidance effective as of September 29, 2012, the beginning of its first quarter of fiscal 2013.  The adoption of this updated authoritative guidance resulted in the addition of separate Consolidated Statements of Comprehensive Income to the Company’s accompanying financial statements but had no effect on our financial condition, results of operations or cash flow.

2   INDEBTEDNESS

Debt was comprised of the following at September 27, 2013 and September 28, 2012:

	September 27 2013		September 28 2012
Term loans	$	8,142	$	8,456
Revolvers		-		-
Other		191		404
Total debt		8,333		8,860
Less current portion of long term debt		539		526
Less short term notes payable and revolving credit lines		-		-
Total long-term debt	$	7,794	$	8,334

Term Loans

The Company’s term loans have a maturity date of September 29, 2029.  Each term loan requires monthly payments of principal and interest. Interest on the aggregate outstanding amount of the term loans is based on the prime rate plus an applicable margin.  The interest rate in effect on the term loans was 5.25% at September 27, 2013.

The term loans are guaranteed in part under the United States Department of Agriculture Rural Development program and are secured with a first priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries and a second priority lien on working capital and certain patents and trademarks of the Company and its subsidiaries.  Any proceeds from the sale of secured property are first applied against the related term loans and then against the Revolvers (as defined below).  The Company's term loans include covenants related to its current ratio, debt to net worth ratio, fixed charge ratio, minimum net worth and capital expenditures.

The aggregate term loan borrowings are subject to a pre-payment penalty.  The penalty is currently 7% of the pre-payment amount, and the penalty will decrease by 1% annually on the anniversary date of the effective date of the loan agreement.

Revolvers

On September 16, 2013, the Company and certain of its subsidiaries entered into a new credit facility with PNC Bank National Association and certain other lenders which terminated the Amended Revolving Credit and Security agreement with PNC Bank National Association and the other lenders named therein, dated as of November 16, 2010. The new credit facility consists of a Revolving Credit Agreement dated September 16, 2013 among the Company, certain of the Company’s subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lenders named therein (the “Revolving Credit Agreement” or “Revolver”). The Revolver has an expiration date of September 16, 2018 and provides for borrowing of up to an aggregate principal amount not to exceed $90,000 with an accordion feature that gives the Company the option to increase the maximum seasonal financing availability subject to the conditions of the Revolving Credit Agreement and subject to the approval of the lenders. The Revolver imposes a seasonal borrowing limit such that borrowings may not exceed $60,000 from the period June 30th through October 31st of each year under the agreement. The Company had no borrowings against the Revolving Credit Facility as of September 27, 2013.

F-18

The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin.  The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company’s leverage ratio for the trailing twelve month period.  The interest rate on the Revolver at September 27, 2013 was approximately 1.42%.

The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries.  Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants.  The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company’s consolidated leverage ratio is greater than 2.5 times.  No limits are imposed if the Company’s consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition.  The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year.  The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year.  The Revolving Credit Agreement restricts the Company’s ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants.

Concurrent with the execution of the Revolving Credit Agreement described above, Johnson Outdoors Canada Inc. repaid and terminated its Amended Revolving Credit and Security Agreement with PNC Bank Canada Branch dated as of November 16, 2010.

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of September 27, 2013.  The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $846 and $1,401 at September 27, 2013 and September 28, 2012, respectively.  The Company had no unsecured lines of credit as of September 27, 2013 or September 28, 2012.

Aggregate scheduled maturities of long-term debt as of September 27, 2013 were as follows:

Fiscal Year
2014	$	539
2015		363
2016		368
2017		389
2018		410
Thereafter		6,264
Total	$	8,333

Interest paid was $915, $1,150 and $1,919 for 2013, 2012 and 2011, respectively.

The weighted average borrowing rate for short-term debt was approximately 2.5%, 2.6% and 3.4% for 2013, 2012 and 2011, respectively.

Based on the borrowing rates currently available to the Company for debt with similar terms and maturities, the fair value of the Company’s long-term debt approximated its carrying value as of September 27, 2013 and September 28, 2012.  See Note 4 of the Notes to Consolidated Financial Statements for additional disclosures regarding the fair value.

F-19

Under the Company’s Revolving Credit Agreement, a change in control of the Company would constitute an event of default.  A change in control would be deemed to have occurred if, among other events described in the terms of the Credit Agreement, a person or group other than the Company’s Chief Executive Officer, Helen P. Johnson-Leipold, members of her family and related entities (hereinafter the Johnson Family) became or obtain rights as a beneficial owner (as interpreted under the Securities Exchange Act of 1934) of a certain percentage of the outstanding capital stock of the Company, if the Johnson Family ceases to own (without lien or encumbrance) a least a certain percentage of the shares of capital stock of the Company with voting power or if the members of the Company’s Board of Directors as of the date of the Credit Agreement (together with any new directors elected to the Board who were also approved for appointment by the then serving directors) cease for any reason to constitute a majority of the Company’s Board of Directors.   At November 29, 2013, the Johnson Family held 3,801,334 shares or approximately 44% of the Class A common stock, 1,211,196 shares or approximately 100% of the Class B common stock and approximately 77% of the voting power of both classes of common stock taken as a whole.

3   DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives.  In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements.  See Note 4 of the Notes to Consolidated Financial Statements for disclosures regarding the fair value and effects of changes in the fair value of derivative instruments.

Foreign Exchange Risk

The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars, Japanese yen and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 21% of the Company’s revenues for the fiscal year ended September 27, 2013 were denominated in currencies other than the U.S. dollar.  Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies.  Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs.

The Company mitigates a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts.  Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate for a fixed amount of currency to be paid or received on a specified date in the future. The Company uses such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments denominated in foreign currencies. None of the Company’s derivative financial instruments have been designated as hedging instruments.

As of September 27, 2013, the Company held no foreign currency forward contracts.

Interest Rate Risk

The Company operates in a seasonal business and experiences significant fluctuations in operating cash flow as working capital needs increase in advance of the Company’s primary selling and cash generation season, and decline as accounts receivable are collected and cash is accumulated or debt is repaid.  The Company’s goal in managing its interest rate risk is to maintain a mix of floating rate and fixed rate debt such that permanent non-equity capital needs are largely funded with long term fixed rate debt and seasonal working capital needs are funded with short term floating rate debt.

When the appropriate mix of fixed rate or floating rate debt cannot be directly obtained in a cost effective manner, the Company may enter into interest rate swap contracts in order to change floating rate interest into fixed rate interest or vice versa for a specific amount of debt in order to achieve the desired proportions of floating rate and fixed rate debt.  An interest rate swap is a contract in which the Company agrees to exchange, at specified intervals, the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount.  The notional amount is the equivalent amount of debt that the Company wishes to change from a fixed interest rate to a floating interest rate or vice versa and is the basis for calculating the related interest payments required under the interest rate swap contract.

F-20

The Company held no interest rate swap contracts in 2013 or 2012.  As of September 27, 2013, the Company was unhedged with respect to interest rate risk on its floating rate debt.

The following discloses the location of loss reclassified from Accumulated Other Comprehensive Income (“AOCI”) into net income related to previously held derivative instruments during the years ended September 27, 2013, September 28, 2012, and September 30, 2011:

Loss reclassified from AOCI into:	2013		2012		2011
Interest expense	$	138	$	789	$	990

The following discloses the location and amount of income or loss recognized for changes in the fair value of derivative instruments not designated as hedging instruments for the years ended September 27, 2013, September 28, 2012, and September 30, 2011:

	Location of  loss (gain)
Derivatives not designated as	recognized in Statement
hedging instruments	of Operations	2013			2012			2011
Foreign exchange forward contract	Other (income) expense, net		$	13		$	306		$	(361	)

4       FAIR VALUE MEASUREMENTS

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established based on three levels of inputs, of which the first two are considered observable and the last unobservable.

 ● Level 1 - Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets.

 ● Level 2 - Inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. These are typically obtained from readily-available pricing sources for comparable instruments.

 ● Level 3 - Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own assumptions of the data that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.

The following table summarizes the Company's financial assets measured at fair value as of September 27, 2013:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,948	$	-	$	-	$	8,948

F-21

The following table summarizes the Company's financial assets measured at fair value as of September 28, 2012:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	7,289	$	-	$	-	$	7,289
Foreign currency forward contracts		-		173		-		173

Rabbi trust assets are classified as trading securities and are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets.  The rabbi trust assets are used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan.  The mark-to-market adjustments are recorded in “Other (income) expense, net” in the Consolidated Statements of Operations.

The fair value of the foreign exchange forward contract reported above was measured using the market value approach based on foreign currency exchange rates and the notional amount of the forward contract. The mark-to-market adjustments are recorded in “Other (income) expense, net.”  See Note 2 of the Notes to Consolidated Financial Statements for information regarding the fair value of the Company’s debt instruments.  See Note 3 of the Notes to Consolidated Financial Statements for information regarding the Company’s usage of derivative instruments.

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, was:
	Location of (income) loss recognized in Statement of Operations	2013				2012				2011
Rabbi trust assets	Other (income) expense, net		$	(1,013	)		$	(1,153	)		$	382
Foreign currency forward contracts	Other (income) expense, net			13				306				(361	)

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition.

During 2012, the Company recorded impairment on a trademark held by the Marine Electronics business, reducing its fair value to $0.  A $609 charge was included in “Administrative management, finance and information systems” expenses in the Marine Electronics segment related to this impairment during 2012.  During 2011, the Company recognized impairment of $334 on part of its facility in Ferndale, Washington in order to write the asset down to its estimated fair value of approximately $1,300.  The fair value of the facility was determined using a market approach based on recent selling prices of comparable properties. The impairment charge was included in “Other (income) expense, net” in the Company’s accompanying Consolidated Statements of Operations in the Watercraft segment.  This facility was sold in 2012 for approximately its fair value.  No assets or liabilities were measured at fair value on a non-recurring basis in 2013.

The following table summarizes the Company's assets measured at fair value on a non-recurring basis as of September 28, 2012 and the losses recognized as a result of this measurement in 2012:
	Level 1		Level 2		Level 3		Losses incurred
Other Intangibles	$	-	$	-	$	-	$	609

F-22

5   LEASES AND OTHER COMMITMENTS

The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 27, 2013 were as follows:

Year	Related parties included in total		Total
2014	$	1,015	$	6,646
2015		844		5,590
2016		878		4,263
2017		909		2,144
2018		-		663
Thereafter		-		636

Rental expense under all leases was approximately $8,627, $9,126 and $8,731 for 2013, 2012 and 2011, respectively.  Rent expense to related parties was $1,127, $1,124 and $849 for 2013, 2012 and 2011, respectively.

6   INCOME TAXES

The U.S. and foreign income before income taxes for the respective years consisted of the following:

	2013			2012				2011
United States		$	19,885		$	20,332			$	11,133
Foreign			4,775			(406	)			1,117
		$	24,660		$	19,926			$	12,250

Income tax expense (benefit) for the respective years consisted of the following:

	2013		2012		2011
Current:
Federal (net of tax benefit from operating loss carryforward of $0, $3,098 and $2,505, respectively)	$	2,832	$	828	$	-
State		470		378		642
Foreign		1,437		1,595		2,000
Deferred		594		6,991		(23,036	)
	$	5,333	$	9,792	$	(20,394	)

The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities at the end of the respective years are presented below:

F-23

	2013		2012
Deferred tax assets:
Inventories	$	1,974	$	3,700
Compensation		7,074		8,635
Tax credit carryforwards		6,385		8,331
Goodwill and other intangibles		-		3,181
Net operating loss carryforwards		7,215		7,507
Depreciation and amortization		-		220
Other		5,109		5,178
Total gross deferred tax assets		27,757		36,752
Less valuation allowance		9,479		13,299
Deferred tax assets		18,278		23,453
Deferred tax liabilities:
Goodwill and other intangibles		1,279		-
Depreciation and amortization		1,091		-
Foreign statutory reserves		1,114		694
Net deferred tax assets	$	14,794	$	22,759

The net deferred tax assets recorded in the Consolidated Balance Sheet as of the fiscal years ended September 27, 2013 and September 28, 2012 were as follows:

	2013		2012
Current assets	$	7,869	$	8,645
Non-current assets		8,039		14,808
Non-current liabilities		1,114		694
Net deferred tax assets	$	14,794	$	22,759

The significant differences between the statutory federal tax rate and the effective income tax rates for the Company for the respective years shown below were as follows:

	2013	2012	2011
Statutory U.S. federal income tax rate	35.0	35.0	35.0
Foreign rate differential	(4.1)	(1.0)	(0.9)
State income tax, net of federal benefit	4.5	3.1	4.2
Tax credit	(3.1)	-	(2.4)
Increase (Decrease) in valuation reserve
for deferred tax assets	(11.5)	7.1	(211.0)
Other	0.8	4.9	8.6
	21.6	49.1	(166.5)

The Company’s net operating loss carryforwards and their expirations as of September 27, 2013 were as follows:

F-24

		State		United States		Foreign		Total
Year of expiration
	2014-2018	$	1,673	$	-	$	1,226	$	2,899
	2019-2023		1,049		-		1,501		2,550
	2024-2028		3,211		-		2,006		5,217
	2029-2033		29,739		-		594		30,333
Indefinite			-		-		9,135		9,135
Total		$	35,672	$	-	$	14,462	$	50,134

The Company has tax credit carryforwards comprised of foreign tax credits, research and development and other state credits as shown in the table below.

		State		Federal		Total
Year of expiration
	2014-2018	$	767	$	-	$	767
	2019-2023		1,143		2,464		3,607
	2024-2028		767		386		1,153
	2029-2033		-		765		765
Indefinite			-		93		93
Total		$	2,677	$	3,708	$	6,385

F-25

Under generally accepted accounting principles, the Company considers at each reporting period all available evidence, both positive and negative, to determine whether, based on the weight of that evidence, a valuation allowance is needed to reduce its deferred tax asset to an amount that is more likely than not to be realized.  The determination of the need for a valuation allowance for the deferred tax assets is dependent upon management’s evaluation of both positive and negative evidence.  Positive evidence includes the probability of achieving forecasted future taxable income, applicable tax strategies and assessments of the current and future economic and business conditions.  Negative evidence includes the Company’s cumulative losses and expiring tax carryforwards.  

For 2013, the positive impact of the valuation allowance in the amount of $2,831 on tax expense was primarily the result of the expected usage of foreign tax credits of $3,076, offset in part by increases in foreign valuation allowances of $244.  Operating losses in France, Netherlands, New Zealand and the United Kingdom were partially offset by income in Italy, Spain and Japan.

The change in the valuation allowance in 2012 provided a negative impact of $1,410 to the effective tax expense.  This amount was primarily the result of increases in foreign valuation allowances of $1,787, which were partially offset by U.S. usage of tax attributes totaling $377.  In fiscal 2012, the Company established a valuation allowance of $173 against the net deferred tax assets in the New Zealand tax jurisdiction based on a cumulative earnings deficit.  Additional operating losses in France, Japan, Italy, Spain and United Kingdom also increased the valuation allowance by $1,614 in fiscal 2012.

At September 30, 2011, the Company’s federal and state deferred tax assets were comprised of future tax benefits associated with net operating loss carryforwards and future deductions and credits and, prior to a valuation allowance, totaled $34,814. Based upon future projections and the fact that the Company’s U.S. operations generated cumulative profits over the three year period ended September 30, 2011, the Company believed it would generate sufficient taxable income before most tax assets will expire.  It therefore concluded during fiscal 2011 that a valuation allowance was no longer required for the majority of the federal deferred tax assets.

The decrease in the valuation allowance in 2011, due to usage during the year and the year-end reversal, provided a benefit of $25,305 to the Company’s effective tax expense.  This was partially offset by the increase in foreign valuation allowances of $2,419.  In fiscal 2011 the Company established a valuation allowance of $903 against the net deferred tax assets in French tax jurisdictions based upon a cumulative earnings deficit.  Additional operating losses in Japan, Italy, Spain and United Kingdom also increased the valuation allowance by $1,516 in fiscal 2011.

Taxes paid were $2,399, $3,163 and $878 for 2013, 2012 and 2011, respectively.

The decrease in deferred tax assets due to utilization of U.S. federal net operating loss carryforwards was $0, $5,260 and $3,135 for 2013, 2012 and 2011, respectively.

A reconciliation of the beginning and ending amount of unrecognized tax benefits for the last three fiscal years was as follows:

Balance at October 1, 2010	$	1,255
Settlement		(168	)
Lapse of statute of limitations		(122	)
Gross increases - tax positions in  period		719
Balance at September 30, 2011	$	1,684
Settlement		(773	)
Lapse of statute of limitations		(123	)
Gross increases - tax positions in  period		1,112
Balance at September 28, 2012	$	1,900
Settlement		(186	)
Lapse of statute of limitations		(214	)
Gross increases - tax positions in  period		655
Balance at September 27, 2013	$	2,155

F-26

Unrecognized tax benefits are included in accrued taxes in the accompanying Consolidated Balance Sheets.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. The total accrued interest with respect to income taxes was approximately $354 and $361 for the years ended September 27, 2013 and September 28, 2012, respectively.  Interest of ($6), $113 and $39 was recorded as a component of income tax expense (benefit) in the accompanying Consolidated Statements of Operations during fiscal years 2013, 2012 and 2011, respectively.

The Company is currently undergoing an examination in Italy.  There was a change in unrecognized tax benefits as a result of the settlement of a tax audit in Italy in the year ended September 28, 2012 and in Germany in the year ended September 30, 2011.  The amount of unrecognized tax benefits recognized within the next twelve months may decrease due to expiration of the statute of limitations for certain years in various jurisdictions.  However, it is possible that a jurisdiction may open an audit prior to the statute expiring or one of the above audits may adjust the Company’s tax filings.  At this time, an estimate of the range of the reasonably possible change cannot be made.

The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. The following tax years remain subject to examination by the respective major tax jurisdictions:

Jurisdiction	Fiscal Years
United States	2010-2013
Canada	2009-2013
France	2009-2013
Germany	2009-2013
Italy	2009-2013
Japan	2012-2013
Switzerland	2003-2013

The Company has not provided additional U.S. income taxes on $118,542 of undistributed earnings of consolidated foreign subsidiaries included in Shareholders’ Equity attributable to Johnson Outdoors.  Such earnings could become taxable upon the sale or liquidation of these foreign subsidiaries or upon dividend repatriation.  The Company’s intent is for such earnings to be reinvested by the subsidiaries or to be repatriated only when it would be tax effective through the utilization of foreign tax credits.  It is not practicable to estimate the amount of unrecognized withholding taxes and deferred tax liability on such earnings.  As of September 27, 2013, the Company held approximately $45,900 of cash and cash equivalents in foreign jurisdictions.

7   EMPLOYEE BENEFITS

The Company has non-contributory defined benefit pension plans covering certain U.S. employees.  Retirement benefits are generally provided based on employees’ years of service and average earnings.  Normal retirement age is 65, with provisions for earlier retirement.  The Company elected to freeze its U.S. defined benefit pension plans as of September 30, 2009 and as a result, there are no benefit accruals related to service performed after that date.

The financial position of the Company’s non-contributory defined benefit plans as of fiscal year end 2013 and 2012 was as follows:

F-27

	2013			2012
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	25,516		$	21,032
Interest cost		997			1,036
Actuarial (gain) loss		(3,649	)		4,224
Benefits paid		(813	)		(776	)
Projected benefit obligation, end of year		22,051			25,516
Fair value of plan assets:
Fair value of plan assets, beginning of year		13,673			11,304
Actual gain on plan assets		1,861			2,259
Company contributions		1,143			886
Benefits paid		(813	)		(776	)
Fair value of plan assets, end of year		15,864			13,673
Funded status of the plans		(6,187	)		(11,843	)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		191			191
Non-current pension liabilities		5,996			11,650
Accumulated other comprehensive loss		(5,008	)		(10,207	)
Components of accumulated other comprehensive loss:
Net actuarial loss		(5,008	)		(10,207	)
Accumulated other comprehensive loss	$	(5,008	)	$	(10,207	)

Net periodic benefit cost for the non-contributory defined benefit pension plans for the respective years included the following pre-tax amounts:

	2013			2012			2011
Interest cost	$	997		$	1,036		$	1,003
Expected return on plan assets		(977	)		(942	)		(962	)
Amortization of unrecognized net actuarial loss		666			335			177
Net periodic pension cost		686			429			218
Other changes in benefit obligations recognized in other comprehensive income (loss), (OCI):
Net actuarial (gain) loss		(5,199	)		2,571			2,321
Total recognized in net periodic pension cost and OCI	$	(4,513	)	$	3,000		$	2,539

F-28

The Company expects to recognize $333 of unrecognized loss amortization as a component of net periodic benefit cost in 2014.  This amount is included in accumulated other comprehensive income as of September 27, 2013.

At September 27, 2013, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $22,051 and $15,864, respectively, and there were no plans with plan assets in excess of benefit obligations. At September 28, 2012, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $25,516 and $13,673, respectively, and there were no plans with plan assets in excess of benefit obligations.

The Company anticipates making contributions to the defined benefit pension plans of $492 through October 3, 2014.

Estimated benefit payments from the defined benefit plans to participants for the five years ending September 30, 2018 and five years thereafter are as follows:

2014	$	900
2015		912
2016		967
2017		978
2018		1,032
Five years thereafter		5,748

Actuarial assumptions used to determine the projected benefit obligation and net periodic pension cost as of the following fiscal years were as follows:

	Projected Benefit Obligation									Net Periodic Pension Cost
	2013			2012			2011			2013			2012			2011
Discount rate		5.00	%		4.00	%		5.00	%		4.00	%		5.00	%		5.25	%
Long-term rate of return		N/A			N/A			N/A			7.50	%		7.50	%		7.50	%
Average salary increase rate		N/A			N/A			N/A			N/A			N/A			N/A

The change in discount rates in 2013 resulted in an actuarial gain of approximately $3,500.  The remainder of the actuarial gain for 2013 was related to adjustments to mortality tables, other modifications to actuarial assumptions and investment returns in excess of, or less than estimates.  In 2012 and 2011, the impact of the change in discount rates was actuarial losses of approximately $3,600 and $750, respectively. The remainder of the actuarial losses for each year resulted from adjustments to mortality tables, other modifications to actuarial assumptions and investment returns in excess of, or less than estimates.

To determine the discount rate assumption used in the Company’s pension valuation, the Company identified a benefit payout stream based on the demographics of the pension plans and constructed a hypothetical bond portfolio using high-quality corporate bonds with cash flows that matched that benefit payout stream.  A yield curve was calculated based on this hypothetical portfolio which was used for the discount rate determination.

The Company determines the long-term rate of return assumption for plan assets by using the historical asset returns for various investment asset classes and adjusting them to reflect future expectations.  The expected asset class returns are weighted by the targeted asset allocations, resulting in a weighted average return which is rounded to the nearest quarter percent.

The Company uses measurement dates of October 1 to determine pension expenses for each year and the last day of the fiscal year to determine the fair value of the pension assets.

F-29

The Company’s pension plans’ weighted average asset allocations at September 27, 2013 and September 28, 2012, by asset category were as follows:

	2013	2012
Equity securities	76%	74%
Fixed income securities	23%	25%
Other securities	1%	1%
	100%	100%

The Company’s primary investment objective for the plans’ assets is to maximize the probability of meeting the plans’ actuarial target rate of return of 7.5%, with a secondary goal of returning 4% above the rate of inflation. These return objectives are targeted while simultaneously striving to minimize risk of loss to the plans’ assets. The investment horizon over which the investment objectives are expected to be met is a full market cycle or five years, whichever is greater.

The Company’s investment strategy for the plans is to invest in a diversified portfolio that will generate average long-term returns commensurate with the aforementioned objectives while minimizing risk.

The following table summarizes the Company’s pension plan assets measured at fair value as of September 27, 2013:

	Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	15,560	$	-	$	-	$	15,560
Money market funds		34		-		-		34
Group annuity contract		-		-		270		270
Total	$	15,594	$	-	$	270	$	15,864

The following table summarizes the Company’s pension plan assets measured at fair value as of September 28, 2012:

	Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	13,290	$	-	$	-	$	13,290
Money market funds		52		-		-		52
Group annuity contract		-		-		331		331
Total	$	13,342	$	-	$	331	$	13,673

The tables below set forth a summary of changes in fair value of the Company’s Level 3 pension plan assets for the years ended September 27, 2013 and September 28, 2012:

	2013			2012
Level 3 assets, beginning of year	$	331		$	447
Purchases		6			8
Unrealized gain (loss)		1			(7	)
Sales		(68	)		(117	)
Level 3 assets, end of year	$	270		$	331

F-30

The fair values of the money market fund and mutual fund were derived from quoted market prices as substantially all of these instruments have active markets.  The fair value of the group annuity contract was derived using a discounted cash flow model with inputs based on current yields of similar instruments with comparable durations.  The asset allocation of the mutual fund is a U.S. large-cap blend based on a moderate allocation style, generally investing approximately 70% to 75% in equity securities and the remainder in fixed income securities.  The annuity contract consists of high quality bonds.

The Company also has a non-qualified deferred compensation plan that provides certain officers and employees the ability to defer a portion of their compensation until a later date.  The deferred amounts and earnings thereon are payable to participants, or designated beneficiaries, at specified future dates upon retirement, death or termination of employment from the Company.  The deferred compensation liability, which is classified as Other liabilities on our accompanying Consolidated Balance Sheets, was approximately $8,946 and $7,310 as of September 27, 2013 and September 28, 2012, respectively.

A majority of the Company’s full-time employees are covered by defined contribution programs. Expense attributable to the defined contribution programs was approximately $931, $882 and $853 for 2013, 2012 and 2011, respectively.

8   PREFERRED STOCK

The Company is authorized to issue 1,000,000 shares of preferred stock in various classes and series, of which there are none currently issued and none outstanding.

9   COMMON STOCK

The number of authorized and outstanding shares of each class of the Company's common stock at the end of the respective years was as follows:

	2013		2012
Class A, $0.05 par value:
Authorized		20,000,000		20,000,000
Outstanding		8,724,984		8,676,703
Class B, $0.05 par value:
Authorized		3,000,000		3,000,000
Outstanding		1,212,420		1,215,758

Holders of Class A common stock are entitled to elect 25% of the members of the Company’s Board of Directors and holders of Class B common stock are entitled to elect the remaining directors. With respect to matters other than the election of directors or any matters for which class voting is required by law, holders of Class A common stock are entitled to one vote per share while holders of Class B common stock are entitled to ten votes per share. If any dividends (other than dividends paid in shares of the Company’s stock) are paid by the Company on its common stock, a dividend would be paid on each share of Class A common stock equal to 110% of the amount paid on each share of Class B common stock. Each share of Class B common stock is convertible at any time into one share of Class A common stock. During 2013 and 2012 there were 3,338 and 84 shares of Class B common stock converted into Class A common stock, respectively. There were no shares of Class A common stock converted into Class B common stock.

10   STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS

The Company’s current stock ownership plans provide for issuance of options to acquire shares of Class A common stock by key executives and non-employee directors. Current plans also allow for issuance of shares of restricted stock, restricted stock units or stock appreciation rights in lieu of options.

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan there were 764,058 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at September 27, 2013.  Shares issued pursuant to the exercise of stock options or grants of restricted stock are typically issued first out of treasury stock to the extent that treasury shares are available.

The Company recognized tax benefits from the exercise of stock options and vesting of restricted stock of $572, $594 and $0 for 2013, 2012 and 2011, respectively.  These amounts were recorded as increases in additional paid-in capital on the consolidated balance sheets and as cash from financing activities on the consolidated statements of cash flows.

F-31

Stock Options

All stock options have been granted at a price not less than fair market value at the date of grant and are currently exercisable. Stock options generally have a term of 10 years.

All of the Company’s stock options outstanding are fully vested, with no further compensation expense to be recorded. There were no grants of stock options in 2013, 2012 or 2011.

A summary of stock option activity related to the Company’s plans is shown below.

	Shares			Weighted Average Exercise Price		Aggregate Intrinsic    Value	Weighted Average Remaining Contractual Term (Years)
Outstanding and exercisable at October 1, 2010		113,704		$	8.57
Exercised		(40,780	)		5.79
Cancelled		(4,334	)		6.28
Outstanding and exercisable at September 30, 2011		68,590			10.37
Exercised		(43,390	)		7.79
Cancelled		(1,834	)		7.42
Outstanding and exercisable at September 28, 2012		23,366			15.39
Exercised		(8,300	)		10.36
Outstanding and exercisable at September 27, 2013		15,066			18.16	$129	1.3

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $26.60 as of September 27, 2013, which would have been received by the option holders had those option holders exercised their stock options as of that date.  The intrinsic values of the stock received upon exercise of such options at their date of exercise during 2013, 2012 and 2011 were $171, $689 and $567, respectively.

The Company received cash proceeds from stock option exercises totaling $86, $338 and $323 for the years ending September 27, 2013, September 28, 2012 and September 30, 2011, respectively.

Non-Vested Stock

All shares of non-vested stock awarded by the Company have been granted at their fair market value on the date of grant and vest either immediately or within five years after the grant date.  The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s shares traded.

A summary of non-vested stock activity for the two year period ended September 27, 2013 related to the Company’s stock ownership plans is as follows:

				Weighted Average
	Shares			Grant Price
Non-vested stock at September 30, 2011		472,761		$	11.86
Non-vested stock grants		66,312			16.02
Non-vested stock cancelled		(4,360	)		9.12
Restricted stock vested		(41,165	)		17.81
Non-vested stock at September 28, 2012		493,548			11.95
Non-vested stock grants		70,545			20.66
Restricted stock vested		(177,684	)		11.43
Non-vested stock at September 27, 2013		386,409		$	13.78

F-32

Non-vested stock grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of shares by tendering a portion of the vested shares back to the Company. Shares tendered back to the Company were 43,464 and 6,621 during 2013 and 2012, respectively.  The fair value of restricted stock vested during 2013, 2012 and 2011 was approximately $3,607, $660 and $150, respectively.  The weighted average grant date fair value for non-vested stock issued in 2011 was $13.74.

Stock compensation expense, net of forfeitures, related to non-vested stock was $1,400, $1,666 and $1,436 during 2013, 2012 and 2011, respectively.  The tax benefit recognized during 2013 and 2012 related to stock based compensation was $532 and $633.  There were no material tax benefits for stock based compensation recognized during 2011.  Unrecognized compensation cost related to non-vested stock as of September 27, 2013 was $2,303, which amount will be amortized to expense through November 2016 or adjusted for changes in future estimated or actual forfeitures.

Restricted Stock Units

All restricted stock units awarded by the Company have been granted at their fair market value on the date of grant and vest on the one year anniversary of the grant date.  The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s shares traded.

The Company issued 6,600 restricted stock units at a weighted average grant fair value of $22.73 for the year ended September 27, 2013.  No restricted stock units were granted in 2012 or 2011.

Stock compensation expense, net of forfeitures, related to restricted stock units was $88 for the year ended September 27, 2013.  There was no stock compensation expense related to the issuance of restricted stock units during 2012 or 2011.  Unrecognized compensation cost related to non-vested restricted stock units as of September 27, 2013 was $63, which amount will be amortized to expense through February 2014 or adjusted for changes in future estimated or actual forfeitures.

Employee Stock Purchase Plan

The 2009 Employees’ Stock Purchase Plan (the “Purchase Plan”) provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or at the end of the offering period, whichever is lower.

The Company issued 9,562, 10,349 and 5,475 shares of Class A common stock under the Purchase Plan during the years 2013, 2012 and 2011, respectively, and recognized expense of $41, $30 and $16 in 2013, 2012 and 2011, respectively.

11 RELATED PARTY TRANSACTIONS

The Company conducts transactions with certain related parties including organizations controlled by the Johnson Family and other related parties. These transactions include consulting services, aviation services, office rental, and certain administrative activities. Total costs of these transactions were $1,434, $1,479 and $1,487 for 2013, 2012 and 2011, respectively.  Amounts due to/from related parties were immaterial at September 27, 2013 and September 28, 2012.

12 SEGMENTS OF BUSINESS

The Company conducts its worldwide operations through separate business segments, each of which represent major product lines. Operations are conducted in the U.S. 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 Consolidated Statements of Operations, and inter-unit transfers, which are priced to recover costs 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 years presented.

F-33

A summary of the Company’s operations by business segment is presented below:

	2013			2012			2011
Net sales:
Marine Electronics:
Unaffiliated customers	$	247,474		$	231,014		$	221,839
Interunit transfers		270			220			276
Outdoor Equipment:
Unaffiliated customers		44,147			35,267			38,832
Interunit transfers		76			61			50
Watercraft:
Unaffiliated customers		50,745			58,092			57,583
Interunit transfers		113			109			149
Diving
Unaffiliated customers		83,532			87,367			88,627
Interunit transfers		1,004			628			917
Other / Corporate		563			552			541
Eliminations		(1,463	)		(1,018	)		(1,392	)
Total	$	426,461		$	412,292		$	407,422
Operating profit (loss):
Marine Electronics	$	32,172		$	25,230		$	21,074
Outdoor Equipment		2,180			2,831			2,996
Watercraft		(2,116	)		(408	)		(1,351	)
Diving		5,694			6,408			3,610
Other / Corporate		(12,339	)		(12,648	)		(8,659	)
	$	25,591		$	21,413		$	17,670
Depreciation and amortization expense:
Marine Electronics	$	5,371		$	7,058		$	5,694
Outdoor Equipment		1,051			447			479
Watercraft		1,483			1,658			1,454
Diving		839			1,255			1,942
Other / Corporate		1,326			1,464			1,308
	$	10,070		$	11,882		$	10,877
Capital expenditures:
Marine Electronics	$	12,400		$	9,569		$	5,283
Outdoor Equipment		381			791			262
Watercraft		1,282			733			1,274
Diving		973			589			1,269
Other / Corporate		1,297			350			1,279
	$	16,333		$	12,032		$	9,367
Goodwill, net:
Marine Electronics	$	10,367		$	10,362
Outdoor Equipment		6,475			-
Watercraft		-			-
Diving		4,211			4,104
	$	21,053		$	14,466
Total assets (end of period):
Marine Electronics	$	111,459		$	97,261
Outdoor Equipment		43,630			26,978
Watercraft		27,810			32,766
Diving		70,810			70,957
Other / Corporate		34,641			35,670
	$	288,350		$	263,632

F-34

A summary of the Company’s operations by geographic area is presented below:

	2013			2012			2011
Net sales:
United States:
Unaffiliated customers	$	327,606		$	307,090		$	298,193
Interunit transfers		19,881			18,972			18,276
Europe:
Unaffiliated customers		46,740			55,651			66,681
Interunit transfers		12,018			10,776			9,854
Other:
Unaffiliated customers		52,115			49,551			42,548
Interunit transfers		668			2,149			2,324
Eliminations		(32,567	)		(31,897	)		(30,454	)
	$	426,461		$	412,292		$	407,422
Total assets:
United States	$	196,166		$	167,545
Europe		56,759			57,273
Other		35,425			38,814
	$	288,350		$	263,632
Long-term assets:
United States	$	85,100		$	57,894
Europe		5,957			7,350
Other		682			628
	$	91,739		$	65,872

(1)   Long term assets consist of net property, plant and equipment, net intangible assets, goodwill and other assets excluding deferred income taxes.

The Company had no single customer that accounted for more than 10% of its net sales in fiscal 2013, 2012 or 2011.

F-35

13   LITIGATION

The Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and environmental matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

In 2012, the Company received a $3,500 settlement payment resolving an ongoing claim with its insurance carriers, which was recognized in the Company’s Watercraft segment.  As part of the settlement, the Company’s former lawsuit filed in the U.S. District for the Eastern District of Wisconsin against its insurers was dismissed.  The Company originally initiated legal proceedings in May 2005 to seek coverage from its insurers related to an intellectual property dispute between the Company and one of its competitors, which was later settled.

The Company considers the defense of its intellectual property assets to be an ordinary and necessary operating activity essential to maintaining its competitive advantages.  Such activities are not of a financing nature and are not unusual or infrequent.  As a result, and in accordance with the presentation guidance in the Income Statement Subtopics in ASC 225, the Company recognized all of the litigation costs incurred and the payment of the settlement in relation to this matter as a component of operating expenses.  Accordingly, the insurance recovery related to these costs was also recognized in operations as a matter of consistency.

14   SIGNIFICANT EVENT

On September 12, 2011, the Company announced a temporary closure of its Binghamton, New York manufacturing facility and administrative offices due to flooding from torrential rains.  The Binghamton manufacturing facility houses the Company’s consumer, commercial and military tent businesses.  The Company’s finished goods warehouse located nearby was unaffected by the flooding and the Company was able to resume shipments of products within a few days.  Production resumed on September 28, 2011.

The Company maintains insurance for both property damage and business interruption relating to catastrophic events.  Business interruption coverage covers lost profits and other costs incurred.  Non-refundable insurance recoveries received in excess of the net book value of damaged assets, clean up and post-event costs are recognized as income in the period received.

The Company incurred costs related to the clean-up and repair of the facility and equipment, losses of inventory and fixed assets, rental of temporary office space for administrative and R&D personnel and payroll expenses for labor idled due to the flood totaling approximately $81, $1,578 and 1,868 in 2013, 2012 and 2011, respectively.  The Company received $1,488, $2,000 and $1,000 of insurance reimbursements associated with these costs in 2013, 2012 and 2011, respectively.  During the year ended September 27, 2013 the Company recognized a gain of $771 under its business interruption coverage.  In 2012 the Company recognized expense of $19 and  recorded a gain of $220 related to insurance recoveries under its business interruption coverage and a gain of $246 related to insurance proceeds received to replace fixed assets under the Company’s property loss coverage.  In 2011, the Company recognized expense of $257.  These amounts are included in “Administrative management, finance and information systems” expense in the Outdoor Equipment segment.

The Company has received all expected insurance recoveries related to this event.

15   RESTRUCTURING

On July 11, 2012, the Company announced plans to restructure certain operations related to its Watercraft segment.  Specifically, the Company restructured its product sales and distribution in Europe and consolidated all of its U.S. operations at a single location in Old Town, Maine. The Company believes this plan will enhance the competitiveness and profit potential of its Watercraft business.  This action resulted in the closure of sales offices in the U.K. and France., the closure of a marketing and R&D facility in Bellingham, Washington and the elimination of approximately 24 positions in the U.S. and Europe.  The related charges are included in the “Administrative management, finance and information systems” line in the Company’s Consolidated Statements of Operations in the Watercraft segment.  The restructuring accrual is included in the “Other current liabilities” line in the Company’s Consolidated Balance Sheets.  As a result of this action the Company increased its allowance for doubtful accounts by $60 and $450 in 2013 and 2012, respectively.  The planned actions related to this restructuring were completed at the end of 2013 and the Company expects the total cost of this restructuring to be approximately $2,610.  The remaining restructuring liabilities should be settled by the end of 2014.

F-36

	Employee Termination Costs			Contract Exit Costs			Other Exit Costs			Total
Accrued restructuring liabilities as of September 30, 2011	$	-		$	-		$	-		$	-
Activity during the period ended September 28, 2012:
Charges to earnings		574			282			162			1,018
Settlement payments		(146	)		(282	)		(62	)		(490	)
Accrued restructuring liabilities as of September 28, 2012		428			-			100			528
Activity during the period ended September 27, 2013:
Charges to earnings		766			315			508			1,589
Settlement payments		(1,110	)		(96	)		(405	)		(1,611	)
Accrued restructuring liabilities as of September 27, 2013	$	84		$	219		$	203		$	506

16   VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2013, 2012 and 2011:

	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year ended September 27, 2013
Allowance for doubtful accounts	$	4,172	$	769	$	1,182	$	3,759
Reserves for inventory valuation		5,679		1,269		2,933		4,015
Valuation of deferred tax assets		13,299		1,262		5,082		9,479
Reserves for sales returns		1,367		1,857		2,095		1,129
Year ended September 28, 2012
Allowance for doubtful accounts	$	3,076	$	1,558	$	462	$	4,172
Reserves for inventory valuation		6,405		2,307		3,033		5,679
Valuation of deferred tax assets		14,300		1,461		2,462		13,299
Reserves for sales returns		1,484		1,995		2,112		1,367
Year ended September 30, 2011
Allowance for doubtful accounts	$	2,987	$	448	$	359	$	3,076
Reserves for inventory valuation		4,851		3,317		1,763		6,405
Valuation of deferred tax assets		39,178		2,915		27,793		14,300
Reserves for sales returns		1,181		2,462		2,159		1,484

F-37

17   QUARTERLY FINANCIAL SUMMARY (UNAUDITED)

The following summarizes quarterly operating results for the years presented below:

	First Quarter						Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2013			2012			2013		2012		2013		2012		2013			2012
Net sales		$	87,274	$	80,176		$	132,100	$	128,726	$	129,772	$	128,595	$	77,315		$	74,795
Gross profit			33,814		31,101			54,084		50,527		54,337		54,247		28,814			28,447
Operating profit (loss)			1,526		(3,719	)		12,638		13,981		16,133		14,222		(4,706	)		(3,071	)
Income (loss) before income taxes			610		(3,102	)		13,063		13,278		15,510		14,044		(4,523	)		(4,294	)
Income tax expense (benefit)			363		(158	)		4,126		5,995		1,856		5,049		(1,012	)		(1,094	)
Net income (loss)		$	247	$	(2,944	)	$	8,937	$	7,283	$	13,654	$	8,995	$	(3,511	)	$	(3,200	)
Net income (loss) per common share - Basic:
Class A		$	0.03	$	(0.30	)	$	0.91	$	0.75	$	1.39	$	0.92	$	(0.36	)	$	(0.33	)
Class B		$	0.02	$	(0.30	)	$	0.83	$	0.68	$	1.26	$	0.84	$	(0.33	)	$	(0.28	)
Net income (loss) per common share - Diluted:
Class A		$	0.02	$	(0.30	)	$	0.90	$	0.74	$	1.37	$	0.91	$	(0.35	)	$	(0.32	)
Class B		$	0.02	$	(0.30	)	$	0.90	$	0.74	$	1.37	$	0.91	$	(0.35	)	$	(0.32	)

Due to changes in stock prices during the year and timing of issuance of shares, the cumulative total of quarterly net income (loss) per share amounts may not equal the net income (loss) per share for the year.

18   ACQUISITION

On November 14, 2012, the Company acquired all of the outstanding common and preferred stock of Jetboil, Inc. (“Jetboil”) in a purchase transaction with Jetboil’s founders and other shareholders (the “Sellers”).  Jetboil, founded and based in Manchester, New Hampshire, designs and manufactures the world’s top brand of portable outdoor cooking systems.

The $15,420 of consideration paid in this acquisition was funded with existing cash and credit facilities. Approximately $3,200 of the purchase price was paid into a segregated escrow account which was set aside to fund potential indemnity claims that may be made by the Company against the Sellers in connection with the inaccuracy of certain representations and warranties made by Sellers or related to the breach or nonperformance of certain other actions or conditions related to the acquisition, for a period of 15 months from the acquisition date.  The Company cannot estimate the probability or likelihood of bringing such indemnity claims against the Sellers or their related costs at this time.  The remaining escrow balance, if any, net of any indemnity claims then pending, will be released to the Sellers once the 15 month period has lapsed.

The Company believes that sales of Jetboil’s innovative cooking products can be expanded through the Company’s U.S. and Canadian marketing and distribution networks and that the Company’s other camping and paddling brands will benefit from Jetboil’s strong presence in the Specialty trade channel and from its international sales network.  The Jetboil acquisition, including acquired goodwill, is included in the Company’s Outdoor Equipment segment.

F-38

The Company has completed its valuations of the assets acquired and liabilities assumed in the business combination resulting in the following measurement period adjustments to the provisional amounts since the acquisition date.

Provisional amount adjustments increase (decrease)
Financial assets	$	(33	)
Inventories		(159	)
Property, plant and equipment		80
Identifiable intangible assets and goodwill		3,865
Deferred tax liabilities		4,257
Financial liabilities		(390	)

The following table summarizes the final fair values of the assets acquired and liabilities assumed, and the resulting goodwill acquired at the date of the Jetboil acquisition.

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	1,184
Inventories		2,232
Other current assets		167
Property, plant and equipment		314
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,111
Less, deferred tax liabilities		4,241
Total identifiable net assets		8,945
Goodwill		6,475
Net assets acquired	$	15,420

The goodwill resulting from this acquisition reflects the strong cash flow expected from the acquisition due primarily to expected expanded distribution and growth in all Outdoor Equipment brands.  This goodwill is not deductible for tax purposes.  Transaction costs incurred for the acquisition to date were $361, of which $295 was recognized during the fiscal year ended September 27, 2013, and are included in the “Administrative management, finance and information systems” line in the Company’s accompanying Consolidated Statements of Operations in the Other/Corporate segment.

The fair value assigned in the acquisition to finite lived intangible assets was as follows:

			Useful
Description	Amount		Life (yrs)
Patents		240		7
Noncontractual customer relationships		3,700		15
Non-compete agreements		1,060		4

The weighted average useful life at the date of acquisition of total amortizable intangible assets acquired in the acquisition was 12.3 years.  The acquisition included an indefinite lived tradename valued at $5,400.

F-39

Due to the difference in fiscal year end periods between the Company and Jetboil and the timing of certain significant year end accounting procedures performed at Jetboil, it is impractical to present pro-forma results of the combined entities.

The amounts of net sales and operating profit for Jetboil from the date of acquisition through September 27, 2013 and for the twelve month periods ending December 31, 2012 and December 31, 2011, were as follows:

	Acquisition Date through			Twelve months ended
	September 27, 2013			December 31, 2012 (unaudited)			December 31, 2011 (unaudited)
Net sales		$	10,672		$	13,745		$	10,775
Operating profit			564			2,469			1,203

F-40

EX-21

EXHIBIT 21

JOHNSON OUTDOORS INC. AND SUBSIDIARIES

The following lists the principal direct and indirect subsidiaries of Johnson Outdoors Inc. as of September 27, 2013.  Inactive subsidiaries are not presented:

Name of Subsidiary(1)(2)	Jurisdiction in which Incorporated
Johnson Outdoors Canada Inc.	Canada
Johnson Outdoors Watercraft Inc.	Delaware
Johnson Outdoors Marine Electronics. Inc.	Alabama
Johnson Outdoors Gear LLC	Delaware
Johnson Outdoors Diving LLC	Delaware
Under Sea Industries, Inc.	Delaware
JWA Holding B.V.	Netherlands
Johnson Beteiligungsellschaft GmbH	Germany
Uwatec AG	Switzerland
Scubapro Asia Pacific Ltd.	Hong Kong
P.T. Uwatec Batam	Indonesia
Scubapro Asia, Ltd.	Japan
Scubapro Espana, S.A.(3)	Spain
Scubapro AG	Switzerland
Scubapro Europe Benelux, S.A.	Belgium
Johnson Outdoors France	France
Scubapro/Uwatec France S.A.	France
Scubapro Europe S.r.l	Italy
Scubapro Italy S.r.l.	Italy
Scubapro (UK) Ltd.(4)	United Kingdom
Scubapro-Uwatec Australia Pty. Ltd.	Australia
Johnson Outdoors Watercraft UK	United Kingdom
Johnson Outdoors Watercraft Ltd.	New Zealand
Johnson Outdoors Vertriebsgesellschaft GmbH	Germany

(1)	Unless otherwise indicated in brackets, each company does business only under its legal name.
(2)	Unless otherwise indicated by footnote, each company is a wholly-owned subsidiary of Johnson Outdoors Inc. (through direct or indirect ownership).
(3)	Percentage of stock owned is 98%.
(4)	Percentage of stock owned is 99%.

EX-23

EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement (No. 333-166418, 333-166417, 33−19804, 33−19805, 33−35309, 33−50680, 33−52073, 33−54899, 33−59325, 33−61285, 333−88089, 333−88091, 333−84480, 333−84414, 333−107354 and 333−115298) on Form S-8 of Johnson Outdoors Inc. of our reports dated December 6, 2013, relating to our audits of the consolidated financial statements and internal control over financial reporting, which appear in  this Annual Report on Form 10-K of Johnson Outdoors Inc. for the year ended September 27, 2013.

/s/ McGladrey LLP

Milwaukee, Wisconsin

December 6, 2013

EX-31.1

EXHIBIT 31.1

Certification of Chief Executive Officer

Pursuant to Section 302 of the Sarbanes-Oxley Act and Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934

I, Helen P. Johnson-Leipold, certify that:

1)	I have reviewed this Annual Report on Form 10-K of Johnson Outdoors Inc.;
2)	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3)	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4)	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5)	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
	a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
	b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date:	December 6, 2013	/s/ Helen P. Johnson-Leipold
		Helen P. Johnson-Leipold Chairman and Chief Executive Officer

EX-31.2

EXHIBIT 31.2

Certification of Chief Financial Officer

Pursuant to Section 302 of the Sarbanes-Oxley Act and Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934

I, David W. Johnson, certify that:

1)	I have reviewed this Annual Report on Form 10-K of Johnson Outdoors Inc.;
2)	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3)	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4)	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5)	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
	a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
	b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date:	December 6, 2013	/s/ David W. Johnson
		David W. Johnson Vice President and Chief Financial Officer Treasurer

EX-32.1

EXHIBIT 32.1

Written Statement of the Chairman and Chief Executive Officer

Pursuant to 18 U.S.C. Section 1350

Solely for the purposes of complying with 18 U.S.C. Section 1350, I, the undersigned Chairman and Chief Executive Officer of Johnson Outdoors Inc. (the “Company”), hereby certify that the Annual Report on Form 10-K of the Company for the year ended September 27, 2013 (the “Report”) fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Helen P. Johnson-Leipold                                                 

Helen P. Johnson-Leipold

Chairman and Chief Executive Officer

December 6, 2013

Written Statement of the Vice President and Chief Financial Officer

Pursuant to 18 U.S.C. Section 1350

Solely for the purposes of complying with 18 U.S.C. Section 1350, I, the undersigned Vice President and Chief Financial Officer of Johnson Outdoors Inc. (the “Company”), hereby certify that the Annual Report on Form 10-K of the Company for the year ended September 27, 2013 (the “Report”) fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ David W. Johnson                                                                                        

David W. Johnson

Vice President and Chief Financial Officer

Treasurer

December 6, 2013

The above certifications are made solely for the purpose of 18 U.S.C. Section 1350, subject to the knowledge standard contained therein, and not for any other purpose.

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Employee Benefits (Pension Plan Assets Measured At Fair Value) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	$ 15,864	$ 13,673	$ 11,304
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	15,594	13,342
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	270	331	447
Mutual Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	15,560	13,290
Mutual Fund [Member] | Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	15,560	13,290
Money Market Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	34	52
Money Market Funds [Member] | Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	34	52
Group Annuity Contract [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	270	331
Group Annuity Contract [Member] | Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets measured at fair value	$ 270	$ 331

XML

Income Taxes (Summary Of Operating Loss Carryforwards) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	$ 50,134
State [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	35,672
Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	14,462
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards
2014-2018 [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	2,899
2014-2018 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	1,673
2014-2018 [Member] | Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	1,226
2014-2018 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards
2014-2018 [Member] | Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	2014
2014-2018 [Member] | Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	-2018
2019-2023 [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	2,550
2019-2023 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	1,049
2019-2023 [Member] | Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	1,501
2019-2023 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards
2019-2023 [Member] | Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	2019
2019-2023 [Member] | Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	-2023
2024-2028 [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	5,217
2024-2028 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	3,211
2024-2028 [Member] | Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	2,006
2024-2028 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards
2024-2028 [Member] | Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	2024
2024-2028 [Member] | Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	-2028
2029-2033 [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	30,333
2029-2033 [Member] | State [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	29,739
2029-2033 [Member] | Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	594
2029-2033 [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards
2029-2033 [Member] | Minimum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	2029
2029-2033 [Member] | Maximum [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward Expiration	-2033
Indefinite [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	9,135
Indefinite [Member] | Foreign [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards	9,135
Indefinite [Member] | Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Loss Carry Forwards

XML

Income Taxes (Tax Years Subject To Examination By Major Jurisdiction) (Details)	12 Months Ended
	Sep. 27, 2013
Maximum [Member] | United States [Member]
Income Tax Examination [Line Items]
Fiscal Years	2013
Maximum [Member] | Canada [Member]
Income Tax Examination [Line Items]
Fiscal Years	2013
Maximum [Member] | France [Member]
Income Tax Examination [Line Items]
Fiscal Years	2013
Maximum [Member] | Germany [Member]
Income Tax Examination [Line Items]
Fiscal Years	2013
Maximum [Member] | Italy [Member]
Income Tax Examination [Line Items]
Fiscal Years	2013
Maximum [Member] | Japan [Member]
Income Tax Examination [Line Items]
Fiscal Years	-2013
Maximum [Member] | Switzerland [Member]
Income Tax Examination [Line Items]
Fiscal Years	2013
Minimum [Member] | United States [Member]
Income Tax Examination [Line Items]
Fiscal Years	2010
Minimum [Member] | Canada [Member]
Income Tax Examination [Line Items]
Fiscal Years	2009
Minimum [Member] | France [Member]
Income Tax Examination [Line Items]
Fiscal Years	2009
Minimum [Member] | Germany [Member]
Income Tax Examination [Line Items]
Fiscal Years	2009
Minimum [Member] | Italy [Member]
Income Tax Examination [Line Items]
Fiscal Years	2009
Minimum [Member] | Japan [Member]
Income Tax Examination [Line Items]
Fiscal Years	2012
Minimum [Member] | Switzerland [Member]
Income Tax Examination [Line Items]
Fiscal Years	2003

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Acquisition (Acquiree Net Sales And Operating Profit) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011	Sep. 27, 2013 Jetboil Inc [Member]	Dec. 30, 2012 Jetboil Inc [Member]	Dec. 30, 2011 Jetboil Inc [Member]
Business Acquisition [Line Items]
Net sales												$ 10,672	$ 13,745	$ 10,775
Operating profit	$ (4,706)	$ 16,133	$ 12,638	$ 1,526	$ (3,071)	$ 14,222	$ 13,981	$ (3,719)	$ 25,591	$ 21,413	$ 17,670	$ 564	$ 2,469	$ 1,203

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Stock-Based Compensation And Stock Ownership Plans (Stock Option Activity) (Details) (Stock Options [Member], USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding and exercisable, Beginning balance, Shares	23,366	68,590	113,704
Exercised, Shares	(8,300)	(43,390)	(40,780)
Cancelled, Shares		(1,834)	(4,334)
Outstanding and exercisable, Ending balance, Shares	15,066	23,366	68,590
Outstanding and exercisable, Beginning balance, Weighted Average Exercise Price	$ 15.39	$ 10.37	$ 8.57
Exercised, Weighted Average Exercise Price	$ 10.36	$ 7.79	$ 5.79
Cancelled, Weighted Average Exercise Price		$ 7.42	$ 6.28
Outstanding and exercisable, Ending balance, Weighted Average Exercise Price	$ 18.16	$ 15.39	$ 10.37
Options outstanding and exercisable at September 27, 2013, Aggregate Intrinsic Value	$ 129
Options outstanding and exercisable at September 27, 2013, Weighted Average Remaining Contractual Term (Years)	1 year 3 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	1 year 3 months 18 days

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Restructuring (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013 employee	Sep. 28, 2012	Sep. 30, 2011
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities, Initiation Date	Jul. 11, 2012
Restructuring and Related Cost, Expected Number of Positions Eliminated	24
Provision for Doubtful Accounts	$ 769	$ 1,558	$ 448
Restructuring and Related Cost, Expected Cost	2,610
Trade Accounts Receivable Restructuring Related [Member]
Restructuring Cost and Reserve [Line Items]
Provision for Doubtful Accounts	$ 60	$ 450

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Preferred Stock

12 Months Ended

Sep. 27, 2013

Equity [Abstract]

Preferred Stock

8PREFERRED STOCK

The Company is authorized to issue 1,000,000 shares of preferred stock in various classes and series, of which there are nonecurrently issued and none outstanding.

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Summary Of Significant Accounting Policies (Schedule Of Goodwill) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Goodwill [Line Items]
Balance, Beginning Period	$ 14,466	$ 14,651
Jetboil acquisition	6,475
Amount attributable to movements in foreign currency rates	112	(185)
Balance, Ending Period	21,053	14,466
Gross Goodwill	60,968	54,381	54,566
Accumulated Impairment	39,915	39,915	39,915
Marine Electronics [Member]
Goodwill [Line Items]
Balance, Beginning Period	10,362	10,397
Amount attributable to movements in foreign currency rates	5	(35)
Balance, Ending Period	10,367	10,362
Diving [Member]
Goodwill [Line Items]
Balance, Beginning Period	4,104	4,254
Amount attributable to movements in foreign currency rates	107	(150)
Balance, Ending Period	4,211	4,104
Outdoor Equipment [Member]
Goodwill [Line Items]
Jetboil acquisition	6,475
Balance, Ending Period	$ 6,475

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Consolidated Statements Of Comprehensive Income (Parenthetical) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Statement of Other Comprehensive Income [Abstract]
Change in pension plans, tax	$ 1,976	$ 977	$ 1,584

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Summary Of Significant Accounting Policies

12 Months Ended

Sep. 27, 2013

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

Johnson Outdoors Inc. (the “Company”) is an integrated, global outdoor recreation products company engaged in the design, manufacture and marketing of brand name outdoor equipment, diving, watercraft and marine electronics products.

Principles of Consolidation

The consolidated financial statements include the accounts of Johnson Outdoors Inc. and all majority owned subsidiaries and are stated in conformity with U.S. generally accepted accounting principles. Intercompany accounts and transactions have been eliminated upon consolidation.

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities and operating results and the disclosure of commitments and contingent liabilities. Actual results could differ significantly from those estimates.

Fiscal Year

The Company’s fiscal year ends on the Friday nearest September 30. The fiscal years ended September 27, 2013 (hereinafter 2013),  September 28, 2012 (hereinafter 2012) and September 30, 2011 (hereinafter 2011) each comprised 52 weeks. 

Cash and Cash Equivalents

The Company considers all short-term investments in interest-bearing bank accounts, and all securities and other instruments with an original maturity of three months or less, to be equivalent to cash.  Cash equivalents are stated at cost which approximates market value.

The Company maintains cash in bank accounts in excess of insured limits. The Company has not experienced any losses and does not believe that significant credit risk exists as a result of this practice.

Accounts Receivable

Accounts receivable are recorded at face value less an allowance for doubtful accounts. The allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns exist, a reserve is established to reduce the amount recorded to an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of outstanding accounts receivable for each business unit. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

Inventories

The Company values inventory at the lower of cost (determined using the first-in first-out method) or market. Management’s judgment is required to determine the reserve for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. The Company also considers current forecast plans, as well as market and industry conditions in establishing reserve levels. Though the Company considers these reserve balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required reserve balances.

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

	September 27		September 28
	2013		2012
Raw materials	$	27,935	$	26,610
Work in process		198		1,324
Finished goods		48,230		39,124
	$	76,363	$	67,058

Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation. 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, fixtures and equipment	3 - 10 years

Upon retirement or disposition, cost and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.

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

	2013		2012
Property improvements	$	596	$	599
Buildings and improvements		19,379		19,336
Furniture, fixtures and equipment		126,733		114,967
		146,708		134,902
Less accumulated depreciation		103,314		98,235
	$	43,394	$	36,667

Goodwill

The Company applies a fair value-based impairment test to the carrying value of goodwill on an annual basis as of the last day of the eleventh month of the Company’s fiscal year and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis.   

The analysis of potential impairment of goodwill requires a two-step process.  The first step is the estimation of the fair value of the applicable reporting unit.  Estimated fair value is based on management judgments and assumptions and the Company cannot predict what future events may occur that could adversely affect the reported value of its goodwill.  The fair values as determined by management are compared with the aggregate carrying values of the reporting units.  If the fair value of the reporting unit is greater than its carrying amount, there is no impairment.  If the reporting unit carrying amount is greater than the fair value, then the second step must be completed to measure the amount of impairment, if any.

The second step calculates the implied fair value of the goodwill which is compared to its carrying value.  If the implied fair value is less than the carrying value, an impairment loss is recognized equal to the difference.

The results of the impairment tests performed in 2013 and 2012 indicated no impairment to the Company’s goodwill. Due to the uncertainty of future events, the Company cannot assure that growth rates will not be lower than expected, discount rates will not increase or the projected cash flows of the individual reporting units will not decline, all of which factors could impact the carrying value of remaining goodwill in future periods. 

As of September 27, 2013, the Company’s Watercraft segment had no carrying amount of goodwill and as of September 28, 2012, the Company’s Outdoor Equipment and Watercraft segments had no carrying amount of goodwill.  The changes in the carrying amount of those segments with goodwill and the composition of consolidated net goodwill for fiscal 2013 and 2012 were as follows:

	Segment								Consolidated
	Marine Electronics		Diving		Outdoor Equipment		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at September 30, 2011	$	10,397	$	4,254	$	-	$	14,651	$	54,566	$	39,915	$	14,651
Amount attributable to movements in foreign currency rates		(35)		(150)		-		(185)		(185)		-		(185)
Balance at September 28, 2012	$	10,362	$	4,104	$	-	$	14,466	$	54,381	$	39,915	$	14,466
Jetboil acquisition		-		-		6,475		6,475		6,475		-		6,475
Amount attributable to movements in foreign currency rates		5		107		-		112		112		-		112
Balance at September 27, 2013	$	10,367	$	4,211	$	6,475	$	21,053	$	60,968	$	39,915	$	21,053

Other Intangible Assets

Indefinite-lived intangible assets are also tested for impairment annually.  During the fourth quarter of fiscal 2013, the Company completed its annual fair value-based impairment test on indefinite-lived intangible assets.  There was no impairment of indefinite-lived intangible assets recorded for the year ended September 27, 2013 or for the year ended September 28, 2012. 

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years.  Amortization of patents and other intangible assets with definite lives was $650,  $1,057 and$729for 2013, 2012 and 2011, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $840,  $820,  $800,  $555 and $445 for fiscal years 2014, 2015, 2016, 2017 and 2018, respectively. 

During 2013, the acquisition of Jetboil resulted in indefinite-lived intangible assets of $5,400.  

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

	2013						2012
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents	$	3,937	$	(3,598)	$	339	$	3,614	$	(3,411)	$	203
Trademarks		1,117		(1,112)		5		1,881		(1,878)		3
Other amortizable intangibles		6,586		(852)		5,734		1,272		(759)		513
Non-amortized trademarks		8,990		-		8,990		3,590		-		3,590
	$	20,630	$	(5,562)	$	15,068	$	10,357	$	(6,048)	$	4,309

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of these assets may not be fully recoverable, and it performs an undiscounted cash flow analysis to determine if impairment exists on these assets.  If impairment is determined to exist, any related impairment loss is calculated based on the difference between the fair value and the carrying value on these assets.  In 2012, the Company recorded impairment on the Geonav trademark held by the Marine Electronics business, reducing its fair value to $0.  During 2011, the Company recognized impairment of $334 on part of its facility in Ferndale, Washington in order to write the asset down to its estimated fair value of $1,300.   

Warranties

The Company provides for warranties of certain products as they are sold. Warranty reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues.  The following table summarizes the warranty activity for the three years in the period ended September 27, 2013.  

Balance at October 1, 2010	$	4,589
Expense accruals for warranties issued during the period		4,551
Less current period warranty claims paid		3,985
Balance at September 30, 2011	$	5,155
Expense accruals for warranties issued during the period		3,740
Less current period warranty claims paid		4,144
Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214

Accumulated Other Comprehensive Income (Loss)

The components of “Accumulated other comprehensive income (loss)” on the accompanying balance sheets as of  the end of fiscal year 2013,  2012 and 2011 were as follows:

	2013						2012						2011
	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	$	23,789	$	-	$	23,789	$	23,901	$	-	$	23,901	$	25,811	$	-	$	25,811
Unamortized loss on pension plans		(5,008)		585		(4,423)		(10,207)		2,561		(7,646)		(7,636)		1,584		(6,052)
Unrealized loss on interest rate swaps		-		-		-		(138)		-		(138)		(927)		-		(927)
Accumulated other comprehensive income	$	18,781	$	585	$	19,366	$	13,556	$	2,561	$	16,117	$	17,248	$	1,584	$	18,832

Earnings per Share (“EPS”)

Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method.  Grants of restricted stock (whether vested or unvested) which receive non-forfeitable dividends are required to be included as part of the basic weighted average share calculation under the two-class method.

Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above.  As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.

Basic EPS

Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively.  In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.  In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities.

For the years ended September 27, 2013, September 28, 2012 and September 30, 2011, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units and non-vested restricted stock. Anti-dilutive stock options, restricted stock units and non-vested stock are excluded from the calculation of diluted EPS.  The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock.  Therefore, diluted net income per share is the same for both Class A and Class B common shares.  In periods where the Company reports a net loss, the effect of anti-dilutive stock options, restricted stock units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share.

For the years ended September 27, 2013, September 28, 2012 and September 30, 2011, diluted net income per share reflects the effect of dilutive stock options and restricted stock units and assumes the conversion of Class B common stock into Class A common stock. 

Stock options that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 0,  5,850 and 15,066 for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, respectively.  Non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 386,409,  495,235 and 472,761 for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, respectively. 

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:

	2013		2012		2011
Net income	$	19,327	$	10,134	$	32,644
Less: Undistributed earnings reallocated to non-vested shareholders		(792)		(506)		(1,429)
Dilutive earnings	$	18,535	$	9,628	$	31,215
Weighted average common shares – Basic:
Class A		8,305		8,155		8,045
Class B		1,212		1,216		1,216
Dilutive stock options and restricted stock units		6		8		26
Weighted average common shares - Dilutive		9,523		9,379		9,287
Net income per common share – Basic:
Class A	$	1.98	$	1.04	$	3.40
Class B	$	1.79	$	0.94	$	3.07
Net income per common share – Diluted:
Class A	$	1.95	$	1.03	$	3.36
Class B	$	1.95	$	1.03	$	3.36

Stock-Based Compensation

Stock-based compensation cost is recorded for all option grants and awards of non-vested stock and restricted stock units based on their grant-date fair value.  Stock-based compensation expense is recognized on a straight-line basis over the vesting period of each award. No stock options were granted in 2013, 2012 or 2011.  See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including stock options, non-vested stock, and employee stock purchase plans.

Income Taxes

The Company provides for income taxes currently payable and deferred income taxes resulting from temporary differences between financial statement and taxable income.  Accrued interest and penalties related to unrecognized tax benefits are recognized as a component of income tax expense.  Deferred income tax assets and liabilities are determined based on the difference between the amounts reported in the financial statements and the tax basis of assets and liabilities, using enacted tax rates in effect in the years in which the differences are expected to reverse. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.  A valuation allowance is established if it is more likely than not that some portion or all of a deferred income tax asset will not be realized. See Note 6 of these Notes to Consolidated Financial Statements for further discussion.

Employee Benefits

The Company and certain of its subsidiaries have various retirement and profit sharing plans.  The Company does not have any significant foreign retirement plans. Pension obligations, which are generally based on compensation and years of service, are funded by payments to pension fund trustees. The Company’s policy is to annually fund the minimum amount required under the Employee Retirement Income Security Act of 1974 for plans subject thereto.  Other retirement costs are funded at least annually.  See Note 7 of these Notes to Consolidated Financial Statements for additional discussion.

Foreign Operations and Related Derivative Financial Instruments

The functional currencies of the Company’s foreign operations are the local currencies. Accordingly, assets and liabilities of foreign operations are translated into U.S. dollars at the rate of exchange existing at the end of the year. Results of operations are translated at monthly average exchange rates. Adjustments resulting from the translation of foreign currency financial statements are classified as Accumulated other comprehensive income (loss), a separate component of Shareholders’ equity.

Currency gains and losses are recognized when assets and liabilities of foreign operations, denominated in other than their local currency, are converted into the local currency of the entity. Additionally, currency gains and losses are recognized through the settlement of transactions denominated in other than the local currency.  The Company recognized currency losses from transactions of $916 and $2,061 in 2013 and 2011, respectively, and currency gains of  $92 in 2012, all of which were included in the “Other (income) expense, net” line of the Company’s Consolidated Statements of Operations.

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates.  Approximately 21% of the Company’s revenues for the year ended September 27, 2013 were denominated in currencies other than the U.S. dollar. Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies.  The Company may mitigate a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or borrowings in foreign currencies.  In 2013, 2012 and 2011 the Company used foreign currency forward contracts to reduce the economic risk of changes in foreign currency exchange rates on foreign currency borrowings.  The Company does not enter into foreign exchange contracts for trading or speculative purposes. 

Revenue Recognition

The Company recognizes revenue when all of the following criteria have been met:

· Persuasive evidence of an arrangement exists.  Contracts, internet commerce agreements, and customer purchase orders are generally used to determine the existence of an arrangement.

· All substantial risk of ownership transfers to the customer.  Shipping documents and customer acceptance, when applicable, are used to verify delivery.

· The fee is fixed or determinable.  This is assessed based on the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment.

· Collectability is reasonably assured.  Collectability is assessed based on the creditworthiness of the customer as determined by credit checks and analysis, as well as by the customer’s payment history.

Estimated costs of returns and allowances and discounts are accrued as a reduction to sales when revenue is recognized.

Advertising & Promotions

The Company expenses substantially all costs related to the production of advertising the first time the advertising takes place. Cooperative promotional arrangements are accrued as related revenue is earned.

Advertising and promotions expense in 2013,  2012 and 2011 totaled $22,902,  $21,745 and  $22,338, respectively. These charges are included in Marketing and selling expenses.  Capitalized advertising costs, included in Other current assets, totaled$1,165 and $1,074 at September 27, 2013 and September 28, 2012, respectively, and primarily included catalogs and costs of advertising which have not yet run for the first time.

Shipping and Handling Costs

Shipping and handling fees billed to customers are included in Net sales. Shipping and handling costs are included in Marketing and selling expenses and totaled $10,436,  $10,803 and  $10,591 for 2013,  2012 and 2011, respectively.

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment. The gross amount capitalized related to software development was $19,968, less accumulated amortization of $7,279, at September 27, 2013 and $14,762, less accumulated amortization of $6,626, at September 28, 2012.  These costs are amortized over the expected life of the software of three years.  Amortization expense related to capitalized software in 2013,  2012 and 2011 was $1,268,  $2,227 and  $1,373, respectively, and is included in Depreciation expense on Plant, Property and Equipment.

Fair Values

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated fair value at September 27, 2013 and September 28, 2012 due to the short maturities of these instruments. During 2013, 2012 and 2011, the Company held foreign currency forward contracts and investments in equity and debt securities that were carried at fair value.  When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Over the Counter Derivative Contracts

The value of over the counter derivative contracts, such as interest rate swaps and foreign currency forward contracts, are derived using pricing models, which take into account the contract terms, as well as other inputs, including, where applicable, the notional values of the contracts, payment terms, maturity dates, credit risk, interest rate yield curves, and contractual and market currency exchange rates.  The pricing model used for valuing interest rate swaps does not entail material subjectivity because the methodologies employed do not necessitate significant judgment, and the pricing inputs are observed from actively quoted markets.

Rabbi Trust Assets

Rabbi trust assets, used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan, are included in Other assets, and are classified as trading securities.  These assets are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets.

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company's goodwill and other intangible assets, the Company estimates the future discounted cash flows of the business segments to which the goodwill relates.  When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any.  In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings and other factors to determine the fair value of the respective assets.

See Note 2 of these Notes to Consolidated Financial Statementsfor disclosures regarding the fair value of long-term debt and Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding fair value measurement.

New Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued authoritative guidance that requires that an entity net its liability for unrecognized tax positions against a net operating loss carryforward, a similar tax loss or a tax credit carryforward when settlement in this manner is available under the tax law.  The Company will adopt this guidance effective at the beginning of its 2015 fiscal year. The Company is currently evaluating the impact of this pronouncement on its financial statements.

In February 2013, the FASB issued authoritative guidance that amends the presentation of accumulated other comprehensive income and clarifies how to report the effect of significant reclassifications out of accumulated other comprehensive income.  The guidance, which becomes effective for the Company on a prospective basis at the beginning of its 2014 fiscal year, requires footnote disclosures regarding the changes in accumulated other comprehensive income by component and the line items affected in the statements of operations.  The adoption of this updated authoritative guidance is not expected to have a significant impact on the Company’s Consolidated Financial Statements.

In December 2011, the FASB issued updated authoritative guidance to amend the presentation of comprehensive income in financial statements.  This new guidance allows companies the option to present other comprehensive income in either a single continuous statement or in two separate but consecutive statements.  It eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity.  Under both alternatives, companies are required to present each component of net income and comprehensive income. The Company adopted this updated authoritative guidance effective as of September 29, 2012, the beginning of its first quarter of fiscal 2013.  The adoption of this updated authoritative guidance resulted in the addition of separate Consolidated Statements of Comprehensive Income to the Company’s accompanying financial statements but had no effect on our financial condition, results of operations or cash flow.

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Restructuring

12 Months Ended

Sep. 27, 2013

Restructuring [Abstract]

Restructuring

15RESTRUCTURING

On July 11, 2012, the Company announced plans to restructure certain operations related to its Watercraft segment.  Specifically, the Company restructured its product sales and distribution in Europe and consolidated all of its U.S. operations at a single location in Old Town, Maine. The Company believes this plan will enhance the competitiveness and profit potential of its Watercraft business.  This action resulted in the closure of sales offices in the U.K. and France., the closure of a marketing and R&D facility in Bellingham, Washington and the elimination of approximately 24 positions in the U.S. and Europe.  The related charges are included in the “Administrative management, finance and information systems” line in the Company’s Consolidated Statements of Operations in the Watercraft segment.  The restructuring accrual is included in the “Other current liabilities” line in the Company’s Consolidated Balance Sheets.  As a result of this action the Company increased its allowance for doubtful accounts by $60 and $450 in 2013 and 2012, respectively. The planned actions related to this restructuring were completed at the end of 2013 and the Company expects the total cost of this restructuring to be approximately $2,610.  The remaining restructuring liabilities should be settled by the end of 2014.

		Employee Termination Costs		Contract Exit Costs		Other Exit Costs		Total
Accrued restructuring liabilities as of September 30, 2011	$	-	$	-	$	-	$	-
Activity during the period ended September 28, 2012:
Charges to earnings		574		282		162		1,018
Settlement payments		(146)		(282)		(62)		(490)
Accrued restructuring liabilities as of September 28, 2012		428		-		100		528
Activity during the period ended September 27, 2013:
Charges to earnings		766		315		508		1,589
Settlement payments		(1,110)		(96)		(405)		(1,611)
Accrued restructuring liabilities as of September 27, 2013	$	84	$	219	$	203	$	506

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Fair Value Measurements (Schedule Of Assets Measured At Fair Value On A Non-Recurring Basis) (Details) (Other Intangibles [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 28, 2012
Other Intangibles [Member]
Losses incurred	$ 609

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Summary Of Significant Accounting Policies (Schedule Of Accumulated Other Comprehensive Income (Loss)) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Summary Of Significant Accounting Policies [Abstract]
Foreign currency translation adjustment, Pre-Tax Amount	$ 23,789	$ 23,901	$ 25,811
Foreign currency translation adjustment, Net of Tax Amount	23,789	23,901	25,811
Unamortized loss on pension plans, Pre-Tax Amount	(5,008)	(10,207)	(7,636)
Unamortized loss on pension plans, Tax Effect	585	2,561	1,584
Unamortized loss on pension plans, Net of Tax Amount	(4,423)	(7,646)	(6,052)
Unrealized loss on interest rate swaps, Pre-Tax Amount		(138)	(927)
Unrealized loss on interest rate swaps, Net of Tax Amount		(138)	(927)
Accumulated Other Comprehensive income, Pre-Tax Amount	18,781	13,556	17,248
Accumulated Other Comprehensive income, Tax Effect	585	2,561	1,584
Accumulated Other Comprehensive income, Net of Tax Amount	$ 19,366	$ 16,117	$ 18,832

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Common Stock

12 Months Ended

Sep. 27, 2013

Equity [Abstract]

Common Stock

9COMMON STOCK

The number of authorized and outstanding shares of each class of the Company's common stock at the end of the respective years was as follows:

	2013	2012
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,724,984	8,676,703
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,212,420	1,215,758

Holders of Class A common stock are entitled to elect 25% of the members of the Company’s Board of Directors and holders of Class B common stock are entitled to elect the remaining directors. With respect to matters other than the election of directors or any matters for which class voting is required by law, holders of Class A common stock are entitled to one vote per share while holders of Class B common stock are entitled to ten votes per share. If any dividends (other than dividends paid in shares of the Company’s stock) are paid by the Company on its common stock, a dividend would be paid on each share of Class A common stock equal to 110% of the amount paid on each share of Class B common stock. Each share of Class B common stock is convertible at any time into one share of Class A common stock. During 2013 and 2012 there were 3,338 and 84 shares of Class B common stock converted into Class A common stock, respectively. There were no shares of Class A common stock converted into Class B common stock.

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Employee Benefits (Summary Of Changes In Fair Vale of Level 3 Pension Plan Assets) (Details) (USD $) In Thousands, unless otherwise specified				12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011	Sep. 27, 2013 Level 3 [Member]	Sep. 28, 2012 Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets, beginning of year	$ 15,864	$ 13,673	$ 11,304	$ 331	$ 447
Defined Benefit Plan, Purchases				6	8
Unrealized gain (loss)				1	(7)
Defined Benefit Plan, Sales				(68)	(117)
Fair value of plan assets, end of year	$ 15,864	$ 13,673	$ 11,304	$ 270	$ 331

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Summary Of Significant Accounting Policies (Shipping And Handling Costs) (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Summary Of Significant Accounting Policies [Abstract]
Shipping and Handling Costs	$ 10,436	$ 10,803	$ 10,591

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Employee Benefits (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 26, 2014	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Amount of Unrecognized Loss Amortization Expected to be Recognized	$ 333
Aggregate Accumulated Benefit Obligation, Plans With Benefit Obligations in Excess of Plan Assets		22,051	25,516
Aggregate Fair Falue of Plan Assets, Plans With Benefit Obligations in Excess of Plan Assets		15,864	13,673
Anticipated Contributions to Defined Benefit Plans Through Next Year		492
Actuarial Loss Due to Impact of the Change in Discount Rates		3,500	3,600	750
Actuarial Target Rate of Return		7.50%
Target Return Above the Rate of Inflation		4.00%
Deferred Compensation Liability		8,946	7,310
Expense Attributable to the Defined Contribution Programs		$ 931	$ 882	$ 853
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Equity Securities as a Component of the Mutual Fund		70.00%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment Horizon Over Which the Investment Objectives Are Expected to be Met		5 years
Percentage of Equity Securities as a Component of the Mutual Fund		75.00%

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Summary Of Significant Accounting Policies (Schedule Of Basic And Diluted Earnings Per Share) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Net income	$ (3,511)	$ 13,654	$ 8,937	$ 247	$ (3,200)	$ 8,995	$ 7,283	$ (2,944)	$ 19,327	$ 10,134	$ 32,644
Less: Undistributed earnings reallocated to non-vested shareholders									(792)	(506)	(1,429)
Dilutive earnings									$ 18,535	$ 9,628	$ 31,215
Dilutive stock options and restricted stock units									6	8	26
Weighted average common shares - Dilutive									9,523	9,379	9,287
Class A [Member]
Weighted average common shares - Basic									8,305	8,155	8,045
Net income per common share - Basic									$ 1.98	$ 1.04	$ 3.40
Net income per common share - Diluted									$ 1.95	$ 1.03	$ 3.36
Class B [Member]
Weighted average common shares - Basic									1,212	1,216	1,216
Net income per common share - Basic									$ 1.79	$ 0.94	$ 3.07
Net income per common share - Diluted									$ 1.95	$ 1.03	$ 3.36

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Segments Of Business (Tables)

12 Months Ended

Sep. 27, 2013

Segments Of Business [Abstract]

Schedule Of Operations By Business Segment

	2013		2012		2011
Net sales:
Marine Electronics:
Unaffiliated customers	$	247,474	$	231,014	$	221,839
Interunit transfers		270		220		276
Outdoor Equipment:
Unaffiliated customers		44,147		35,267		38,832
Interunit transfers		76		61		50
Watercraft:
Unaffiliated customers		50,745		58,092		57,583
Interunit transfers		113		109		149
Diving
Unaffiliated customers		83,532		87,367		88,627
Interunit transfers		1,004		628		917
Other / Corporate		563		552		541
Eliminations		(1,463)		(1,018)		(1,392)
Total	$	426,461	$	412,292	$	407,422
Operating profit (loss):
Marine Electronics	$	32,172	$	25,230	$	21,074
Outdoor Equipment		2,180		2,831		2,996
Watercraft		(2,116)		(408)		(1,351)
Diving		5,694		6,408		3,610
Other / Corporate		(12,339)		(12,648)		(8,659)
	$	25,591	$	21,413	$	17,670
Depreciation and amortization expense:
Marine Electronics	$	5,371	$	7,058	$	5,694
Outdoor Equipment		1,051		447		479
Watercraft		1,483		1,658		1,454
Diving		839		1,255		1,942
Other / Corporate		1,326		1,464		1,308
	$	10,070	$	11,882	$	10,877
Capital expenditures:
Marine Electronics	$	12,400	$	9,569	$	5,283
Outdoor Equipment		381		791		262
Watercraft		1,282		733		1,274
Diving		973		589		1,269
Other / Corporate		1,297		350		1,279
	$	16,333	$	12,032	$	9,367
Goodwill, net:
Marine Electronics	$	10,367	$	10,362
Outdoor Equipment		6,475		-
Watercraft		-		-
Diving		4,211		4,104
	$	21,053	$	14,466
Total assets (end of period):
Marine Electronics	$	111,459	$	97,261
Outdoor Equipment		43,630		26,978
Watercraft		27,810		32,766
Diving		70,810		70,957
Other / Corporate		34,641		35,670
	$	288,350	$	263,632

Schedule Of Operations By Geographic Area

	2013		2012		2011
Net sales:
United States:
Unaffiliated customers	$	327,606	$	307,090	$	298,193
Interunit transfers		19,881		18,972		18,276
Europe:
Unaffiliated customers		46,740		55,651		66,681
Interunit transfers		12,018		10,776		9,854
Other:
Unaffiliated customers		52,115		49,551		42,548
Interunit transfers		668		2,149		2,324
Eliminations		(32,567)		(31,897)		(30,454)
	$	426,461	$	412,292	$	407,422
Total assets:
United States	$	196,166	$	167,545
Europe		56,759		57,273
Other		35,425		38,814
	$	288,350	$	263,632
Long-term assets:
United States	$	85,100	$	57,894
Europe		5,957		7,350
Other		682		628
	$	91,739	$	65,872

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Acquisition

12 Months Ended

Sep. 27, 2013

Acquisition [Abstract]

Acquisition

18acquisition

On November 14, 2012,  the Company acquired all of the outstanding common and preferred stock of Jetboil, Inc. (“Jetboil”) in a purchase transaction with Jetboil’s founders and other shareholders (the “Sellers”).  Jetboil, founded and based in Manchester, New Hampshire, designs and manufactures the world’s top brand of portable outdoor cooking systems.

The $15,420 of consideration paid in this acquisition was funded with existing cash and credit facilities. Approximately $3,200 of the purchase price was paid into a segregated escrow account which was set aside to fund potential indemnity claims that may be made by the Company against the Sellers in connection with the inaccuracy of certain representations and warranties made by Sellers or related to the breach or nonperformance of certain other actions or conditions related to the acquisition, for a period of 15 months from the acquisition date.  The Company cannot estimate the probability or likelihood of bringing such indemnity claims against the Sellers or their related costs at this time.  The remaining escrow balance, if any, net of any indemnity claims then pending, will be released to the Sellers once the 15 month period has lapsed.

The Company believes that sales of Jetboil’s innovative cooking products can be expanded through the Company’s U.S. and Canadian marketing and distribution networks and that the Company’s other camping and paddling brands will benefit from Jetboil’s strong presence in the Specialty trade channel and from its international sales network.  The Jetboil acquisition, including acquired goodwill, is included in the Company’s Outdoor Equipment segment.

The Company has completed its valuations of the assets acquired and liabilities assumed in the business combination resulting in the following measurement period adjustments to the provisional amounts since the acquisition date.

Provisional amount adjustments increase (decrease)
Financial assets	$	(33)
Inventories		(159)
Property, plant and equipment		80
Identifiable intangible assets and goodwill		3,865
Deferred tax liabilities		4,257
Financial liabilities		(390)

The following table summarizes the final fair values of the assets acquired and liabilities assumed, and the resulting goodwill acquired at the date of the Jetboil acquisition.

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	1,184
Inventories		2,232
Other current assets		167
Property, plant and equipment		314
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,111
Less, deferred tax liabilities		4,241
Total identifiable net assets		8,945
Goodwill		6,475
Net assets acquired	$	15,420

The goodwill resulting from this acquisition reflects the strong cash flow expected from the acquisition due primarily to expected expanded distribution and growth in all Outdoor Equipment brands.  This goodwill is not deductible for tax purposes.  Transaction costs incurred for the acquisition to date were $361, of which $295 was recognized during the fiscal year ended September 27, 2013, and are included in the “Administrative management, finance and information systems” line in the Company’s accompanying Consolidated Statements of Operations in the Other/Corporate segment.

The fair value assigned in the acquisition to finite lived intangible assets was as follows:

			Useful
Description	Amount		Life (yrs)
Patents		240		7
Noncontractual customer relationships		3,700		15
Non-compete agreements		1,060		4

The weighted average useful life at the date of acquisition of total amortizable intangible assets acquired in the acquisition was 12.3 years.  The acquisition included an indefinite lived tradename valued at $5,400.

Due to the difference in fiscal year end periods between the Company and Jetboil and the timing of certain significant year end accounting procedures performed at Jetboil, it is impractical to present pro-forma results of the combined entities.

The amounts of net sales and operating profit for Jetboil from the date of acquisition through September 27, 2013 and for the twelve month periods ending December 31, 2012 and December 31, 2011, were as follows:

	Acquisition Date through		Twelve months ended
	September 27, 2013		December 31, 2012 (unaudited)		December 31, 2011 (unaudited)
Net sales	$	10,672	$	13,745	$	10,775
Operating profit		564		2,469		1,203

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Quarterly Financial Summary

12 Months Ended

Sep. 27, 2013

Quarterly Financial Summary [Abstract]

Quarterly Financial Summary (Unaudited)

17QUARTERLY FINANCIAL SUMMARY (unaudited)

The following summarizes quarterly operating results for the years presented below:

	First Quarter				Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2013		2012		2013		2012		2013		2012		2013		2012
Net sales	$	87,274	$	80,176	$	132,100	$	128,726	$	129,772	$	128,595	$	77,315	$	74,795
Gross profit		33,814		31,101		54,084		50,527		54,337		54,247		28,814		28,447
Operating profit (loss)		1,526		(3,719)		12,638		13,981		16,133		14,222		(4,706)		(3,071)
Income (loss) before income taxes		610		(3,102)		13,063		13,278		15,510		14,044		(4,523)		(4,294)
Income tax expense (benefit)		363		(158)		4,126		5,995		1,856		5,049		(1,012)		(1,094)
Net income (loss)	$	247	$	(2,944)	$	8,937	$	7,283	$	13,654	$	8,995	$	(3,511)	$	(3,200)
Net income (loss) per common share - Basic:
Class A	$	0.03	$	(0.30)	$	0.91	$	0.75	$	1.39	$	0.92	$	(0.36)	$	(0.33)
Class B	$	0.02	$	(0.30)	$	0.83	$	0.68	$	1.26	$	0.84	$	(0.33)	$	(0.28)
Net income (loss) per common share - Diluted:
Class A	$	0.02	$	(0.30)	$	0.90	$	0.74	$	1.37	$	0.91	$	(0.35)	$	(0.32)
Class B	$	0.02	$	(0.30)	$	0.90	$	0.74	$	1.37	$	0.91	$	(0.35)	$	(0.32)

Due to changes in stock prices during the year and timing of issuance of shares, the cumulative total of quarterly net income (loss) per share amounts may not equal the net income (loss) per share for the year.

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Significant Event (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Extraordinary Item [Line Items]
Flood Insurance Proceeds Received	$ 1,488	$ 2,000	$ 1,000
Flood Costs Incurred	81	1,578	1,868
Outdoor Equipment [Member]
Extraordinary Item [Line Items]
Flood Expense		19	257
Gain on Business Interruption Insurance Recovery	771	220
Gain (loss) on Fixed Asset Replacement		$ 246

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Summary Of Significant Accounting Policies (Foreign Operations And Related Derivative Financial Instruments) (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Foreign Currencies [Line Items]
Currency gains from transactions		$ 92
Currency losses from transactions	$ 916		$ 2,061
Percent of Revenues in Foreign Currency	21.00%
Euro [Member]
Foreign Currencies [Line Items]
Percent of Revenues in Foreign Currency	11.00%
Other Foreign Currencies [Member]
Foreign Currencies [Line Items]
Percent of Revenues in Foreign Currency	10.00%

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Income Taxes (Tables)

12 Months Ended

Sep. 27, 2013

Income Taxes [Abstract]

U.S. And Foreign Income Before Income Taxes

	2013		2012		2011
United States	$	19,885	$	20,332	$	11,133
Foreign		4,775		(406)		1,117
	$	24,660	$	19,926	$	12,250

Income Tax Expense

	2013		2012		2011
Current:
Federal (net of tax benefit from operating loss carryforward of $0,  $3,098 and $2,505, respectively)	$	2,832	$	828	$	-
State		470		378		642
Foreign		1,437		1,595		2,000
Deferred		594		6,991		(23,036)
	$	5,333	$	9,792	$	(20,394)

Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities

	2013		2012
Deferred tax assets:
Inventories	$	1,974	$	3,700
Compensation		7,074		8,635
Tax credit carryforwards		6,385		8,331
Goodwill and other intangibles		-		3,181
Net operating loss carryforwards		7,215		7,507
Depreciation and amortization		-		220
Other		5,109		5,178
Total gross deferred tax assets		27,757		36,752
Less valuation allowance		9,479		13,299
Deferred tax assets		18,278		23,453
Deferred tax liabilities:
Goodwill and other intangibles		1,279		-
Depreciation and amortization		1,091		-
Foreign statutory reserves		1,114		694
Net deferred tax assets	$	14,794	$	22,759

Schedule Of Location Of Net Deferred Tax Assets In Consolidated Balance Sheet

	2013		2012
Current assets	$	7,869	$	8,645
Non-current assets		8,039		14,808
Non-current liabilities		1,114		694
Net deferred tax assets	$	14,794	$	22,759

Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate

	2013	2012	2011
Statutory U.S. federal income tax rate	35.0	35.0	35.0
Foreign rate differential	(4.1)	(1.0)	(0.9)
State income tax, net of federal benefit	4.5	3.1	4.2
Tax credit	(3.1)	-	(2.4)
Increase (Decrease) in valuation reserve for deferred tax assets	(11.5)	7.1	(211.0)
Other	0.8	4.9	8.6
	21.6	49.1	(166.5)

Summary Of Operating Loss Carryforwards

	State		United States		Foreign		Total
Year of expiration
2014-2018	$	1,673	$	-	$	1,226	$	2,899
2019-2023		1,049		-		1,501		2,550
2024-2028		3,211		-		2,006		5,217
2029-2033		29,739		-		594		30,333
Indefinite		-		-		9,135		9,135
Total	$	35,672	$	-	$	14,462	$	50,134

Summary of Tax Credit Carryforwards

	State		Federal		Total
Year of expiration
2014-2018	$	767	$	-	$	767
2019-2023		1,143		2,464		3,607
2024-2028		767		386		1,153
2029-2033		-		765		765
Indefinite		-		93		93
Total	$	2,677	$	3,708	$	6,385

Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits

Balance at October 1, 2010	$	1,255
Settlement		(168)
Lapse of statute of limitations		(122)
Gross increases - tax positions in  period		719
Balance at September 30, 2011	$	1,684
Settlement		(773)
Lapse of statute of limitations		(123)
Gross increases - tax positions in  period		1,112
Balance at September 28, 2012	$	1,900
Settlement		(186)
Lapse of statute of limitations		(214)
Gross increases - tax positions in  period		655
Balance at September 27, 2013	$	2,155

Tax Years Subject To Examination By Major Jurisdiction

Jurisdiction	Fiscal Years
United States	2010-2013
Canada	2009-2013
France	2009-2013
Germany	2009-2013
Italy	2009-2013
Japan	2012-2013
Switzerland	2003-2013

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Valuation And Qualifying Accounts (Tables)

12 Months Ended

Sep. 27, 2013

Valuation and Qualifying Accounts [Abstract]

Schedule Of Valuation And Qualifying Accounts

	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year ended September 27, 2013
Allowance for doubtful accounts	$	4,172	$	769	$	1,182	$	3,759
Reserves for inventory valuation		5,679		1,269		2,933		4,015
Valuation of deferred tax assets		13,299		1,262		5,082		9,479
Reserves for sales returns		1,367		1,857		2,095		1,129
Year ended September 28, 2012
Allowance for doubtful accounts	$	3,076	$	1,558	$	462	$	4,172
Reserves for inventory valuation		6,405		2,307		3,033		5,679
Valuation of deferred tax assets		14,300		1,461		2,462		13,299
Reserves for sales returns		1,484		1,995		2,112		1,367
Year ended September 30, 2011
Allowance for doubtful accounts	$	2,987	$	448	$	359	$	3,076
Reserves for inventory valuation		4,851		3,317		1,763		6,405
Valuation of deferred tax assets		39,178		2,915		27,793		14,300
Reserves for sales returns		1,181		2,462		2,159		1,484

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Summary Of Significant Accounting Policies (Research And Development) (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Finite-Lived Intangible Assets [Line Items]
Gross Amount Capitalized Related to Software Development	$ 19,968	$ 14,762
Accumulated Amortization	7,279	6,626
Amortization Expense Related to Capitalized Software	$ 1,268	$ 2,227	$ 1,373
Computer Software [Member]
Finite-Lived Intangible Assets [Line Items]
Expected Life	3 years

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Derivative Instruments And Hedging Activities (Tables)

12 Months Ended

Sep. 27, 2013

Derivative Instruments And Hedging Activities [Abstract]

Schedule Of Loss Reclassified From AOCI Into Net Income

Loss reclassified from AOCI into:	2013		2012		2011
Interest expense	$	138	$	789	$	990

Schedule Of The Location And Amount Of Income Or Loss Recognized For Changes In Fair Value Of Derivative Instruments Not Designated As Hedging Instruments

	Location of  loss (gain)
Derivatives not designated as	recognized in Statement
hedging instruments	of Operations	2013		2012		2011
Foreign exchange forward contract	Other (income) expense, net	$	13	$	306	$	(361)

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Fair Value Measurements (Narrative) (Details) (USD $) In Thousands, unless otherwise specified			12 Months Ended
	Sep. 27, 2013 Trademarks [Member]	Sep. 28, 2012 Trademarks [Member]	Sep. 28, 2012 Marine Electronics [Member] Trademarks [Member]	Sep. 30, 2011 Ferndale, Washington Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Intangible Assets, Finite-lived	$ 5	$ 3	$ 0
Impairment of Intangible Assets, Finite-lived			609	334
Impairment Charge of Facility				334
Fair Value of Facility				$ 1,300

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Income Taxes (Income Tax Expenses) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Income Tax [Line Items]
Federal (net of tax benefit from operating loss carryforward of $0, $3,098 and $2,505, respectively)									$ 2,832	$ 828
State									470	378	642
Foreign									1,437	1,595	2,000
Deferred									594	6,991	(23,036)
Total income tax expense	(1,012)	1,856	4,126	363	(1,094)	5,049	5,995	(158)	5,333	9,792	(20,394)
Federal [Member]
Income Tax [Line Items]
Tax benefit from operating loss carryforward									$ 0	$ 3,098	$ 2,505

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Derivative Instruments And Hedging Activities (Schedule Of The Location And Amount Of Income Or Loss Recognized For Changes In Fair Value Of Derivative Instruments Not Designated As Hedging Instruments) (Details) (Foreign Exchange Forward Contracts [Member], Other (Income) Expense, Net [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Foreign Exchange Forward Contracts [Member] | Other (Income) Expense, Net [Member]
Derivative [Line Items]
Amount of income (loss) recognized for changes in the fair value	$ 13	$ 306	$ (361)

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Summary Of Significant Accounting Policies (Other Intangible Assets) (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Amortization of Patents and Other Intangible Assets	$ 650	$ 1,057	$ 729
Amortization of Patents and Other Intangible Assets, 2014	840
Amortization of Patents and Other Intangible Assets, 2015	820
Amortization of Patents and Other Intangible Assets, 2016	800
Amortization of Patents and Other Intangible Assets, 2017	555
Amortization of Patents and Other Intangible Assets, 2018	445
Indefinite-Lived Intangible Assets	$ 5,400
Minimum [Member]
Useful Life	4 years
Maximum [Member]
Useful Life	15 years

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Leases And Other Commitments (Future Minimum Rental Commitments Under Non-Cancelable Operating Leases) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013
Operating Leased Assets [Line Items]
2014	$ 6,646
2015	5,590
2016	4,263
2017	2,144
2018	663
Thereafter	636
Related Parties [Member]
Operating Leased Assets [Line Items]
2014	1,015
2015	844
2016	878
2017	$ 909

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Stock-Based Compensation And Stock Ownership Plans (Non-Vested Stock Activity) (Details) (Non-vested Stock [Member], USD $)	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Non-vested Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested stock, Beginning balance	493,548	472,761
Non-vested stock grants	70,545	66,312
Non-vested stock cancelled		(4,360)
Restricted stock vested	(177,684)	(41,165)
Non-vested stock, Ending balance	386,409	493,548	472,761
Non-vested stock, Beginning balance, Weighted Average Grant Price	$ 11.95	$ 11.86
Non-vested stock grants, Weighted Average Grant Price	$ 20.66	$ 16.02	$ 13.74
Non-vested stock cancelled, Weighted Average Grant Price		$ 9.12
Restricted stock vested, Weighted Average Grant Price	$ 11.43	$ 17.81
Non-vested stock, Ending balance, Weighted Average Grant Price	$ 13.78	$ 11.95	$ 11.86

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Related Party Transactions (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Related Party Transactions [Abstract]
Costs Associated with Related Party Transactions	$ 1,434	$ 1,479	$ 1,487

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Segments of Business (Schedule Of Operations By Geographic Area) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Segment Reporting Information [Line Items]
Net sales	$ 77,315	$ 129,772	$ 132,100	$ 87,274	$ 74,795	$ 128,595	$ 128,726	$ 80,176	$ 426,461	$ 412,292	$ 407,422
Total assets	288,350				263,632				288,350	263,632
Long-term assets	91,739				65,872				91,739	65,872
Eliminations [Member]
Segment Reporting Information [Line Items]
Interunit transfers									(1,463)	(1,018)	(1,392)
United States [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									327,606	307,090	298,193
Interunit transfers									19,881	18,972	18,276
Total assets	196,166				167,545				196,166	167,545
Long-term assets	85,100				57,894				85,100	57,894
Europe [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									46,740	55,651	66,681
Interunit transfers									12,018	10,776	9,854
Total assets	56,759				57,273				56,759	57,273
Long-term assets	5,957				7,350				5,957	7,350
Other Geographic Areas [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									52,115	49,551	42,548
Interunit transfers									668	2,149	2,324
Total assets	35,425				38,814				35,425	38,814
Long-term assets	682				628				682	628
Other Geographic Areas [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Interunit transfers									$ (32,567)	$ (31,897)	$ (30,454)

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Valuation And Qualifying Accounts

12 Months Ended

Sep. 27, 2013

Valuation and Qualifying Accounts [Abstract]

Valuation And Qualifying Accounts

16VALUATION AND QUALIFYING ACCOUNTS

The following summarizes changes to valuation and qualifying accounts for 2013,  2012 and 2011:

	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Less Deductions		Balance at End of Year
Year ended September 27, 2013
Allowance for doubtful accounts	$	4,172	$	769	$	1,182	$	3,759
Reserves for inventory valuation		5,679		1,269		2,933		4,015
Valuation of deferred tax assets		13,299		1,262		5,082		9,479
Reserves for sales returns		1,367		1,857		2,095		1,129
Year ended September 28, 2012
Allowance for doubtful accounts	$	3,076	$	1,558	$	462	$	4,172
Reserves for inventory valuation		6,405		2,307		3,033		5,679
Valuation of deferred tax assets		14,300		1,461		2,462		13,299
Reserves for sales returns		1,484		1,995		2,112		1,367
Year ended September 30, 2011
Allowance for doubtful accounts	$	2,987	$	448	$	359	$	3,076
Reserves for inventory valuation		4,851		3,317		1,763		6,405
Valuation of deferred tax assets		39,178		2,915		27,793		14,300
Reserves for sales returns		1,181		2,462		2,159		1,484

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Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Property, plant and equipment, accumulated depreciation	$ 103,314	$ 98,235
Preferred stock issued	0	0
Treasury stock, shares	34,766	516
Class A [Member]
Common stock, shares issued	8,724,984	8,676,703
Common stock, shares outstanding	8,724,984	8,676,703
Class B [Member]
Common stock, shares issued	1,212,420	1,215,758
Common stock, shares outstanding	1,212,420	1,215,758

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Acquisition (Intangibles Acquired) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	12 years 3 months 18 days
Noncontractual customer relationships [Member] | Jetboil Inc [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Acquired Finite-lived Intangible Asset, Amount	$ 3,700
Noncompete agreements [Member] | Jetboil Inc [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	4 years
Acquired Finite-lived Intangible Asset, Amount	1,060
Patents [Member] | Jetboil Inc [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years
Acquired Finite-lived Intangible Asset, Amount	$ 240

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Consolidated Statements Of Shareholders' Equity (Parenthetical) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Statement of Stockholders' Equity [Abstract]
Change in pension plans, tax	$ 1,976	$ 977	$ 1,584

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Indebtedness

12 Months Ended

Sep. 27, 2013

Indebtedness [Abstract]

Indebtedness

2INDEBTEDNESS

Debt was comprised of the following at September 27, 2013 and September 28, 2012:

	September 27 2013		September 28 2012
Term loans	$	8,142	$	8,456
Revolvers		-		-
Other		191		404
Total debt		8,333		8,860
Less current portion of long term debt		539		526
Less short term notes payable and revolving credit lines		-		-
Total long-term debt	$	7,794	$	8,334

Term Loans

The Company’s term loans have a maturity date of September 29, 2029.  Each term loan requires monthly payments of principal and interest. Interest on the aggregate outstanding amount of the term loans is based on the prime rate plus an applicable margin.  The interest rate in effect on the term loans was 5.25% at September 27, 2013.  

The term loans are guaranteed in part under the United States Department of Agriculture Rural Development program and are secured with a first priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries and a second priority lien on working capital and certain patents and trademarks of the Company and its subsidiaries.  Any proceeds from the sale of secured property are first applied against the related term loans and then against the Revolvers (as defined below).  The Company’s term loans include covenants related to its current ratio, debt to net worth ratio, fixed charge ratio, minimum net worth and capital expenditures.

The aggregate term loan borrowings are subject to a pre-payment penalty.  The penalty is currently 7% of the pre-payment amount, and the penalty will decrease by 1% annually on the anniversary date of the effective date of the loan agreement.

Revolvers

On September 16, 2013, the Company and certain of its subsidiaries entered into a new credit facility with PNC Bank National Association and certain other lenders which terminated the Amended Revolving Credit and Security agreement with PNC Bank National Association and the other lenders named therein, dated as of November 16, 2010.  The new credit facility consists of a Revolving Credit Agreement dated September 16, 2013 among the Company, certain of the Company’s subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lenders named therein (the “Revolving Credit Agreement” or “Revolver”).  The Revolver has an expiration date of September 16, 2018 and provides for borrowing of up to an aggregate principal amount not to exceed $90,000 with an accordion feature that gives the Company the option to increase the maximum seasonal financing availability subject to the conditions of the Revolving Credit Agreement and subject to the approval of the lenders.  The Revolver imposes a seasonal borrowing limit such that borrowings may not exceed $60,000 from the period June 30th through October 31st of each year under the agreement.  The Company had no borrowings against the Revolving Credit Facility as of September 27, 2013.

The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin.  The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company’s leverage ratio for the trailing twelve month period.  The interest rate on the Revolver at September 27, 2013 was approximately 1.42%.

The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company’s domestic subsidiaries.  Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants.  The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company’s consolidated leverage ratio is greater than 2.5 times.  No limits are imposed if the Company’s consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition.  The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year.  The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year.  The Revolving Credit Agreement restricts the Company’s ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants.

Concurrent with the execution of the Revolving Credit Agreement described above, Johnson Outdoors Canada Inc. repaid and terminated its Amended Revolving Credit and Security Agreement with PNC Bank Canada Branch dated as of November 16, 2010.

Other Borrowings

The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of September 27, 2013.  The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance which totaled $846 and $1,401 at September 27, 2013 and September 28, 2012, respectively.  The Company had no unsecured lines of credit as of September 27, 2013 or September 28, 2012.

Aggregate scheduled maturities of long-term debt as of September 27, 2013 were as follows:

Fiscal Year
2014	$	539
2015		363
2016		368
2017		389
2018		410
Thereafter		6,264
Total	$	8,333

Interest paid was $915, $1,150 and $1,919 for 2013,  2012 and 2011, respectively.

The weighted average borrowing rate for short-term debt was approximately 2.5%, 2.6% and 3.4% for 2013,  2012 and 2011, respectively. 

Based on the borrowing rates currently available to the Company for debt with similar terms and maturities, the fair value of the Company’s long-term debt approximated its carrying value as of September 27, 2013 and September 28, 2012.  See Note 4 of the Notes to Consolidated Financial Statementsfor additional disclosures regarding the fair value.

Under the Company’s Revolving Credit Agreement, a change in control of the Company would constitute an event of default.  A change in control would be deemed to have occurred if, among other events described in the terms of the Credit Agreement, a person or group other than the Company’s Chief Executive Officer, Helen P. Johnson-Leipold, members of her family and related entities (hereinafter the Johnson Family) became or obtain rights as a beneficial owner (as interpreted under the Securities Exchange Act of 1934) of a certain percentage of the outstanding capital stock of the Company, if the Johnson Family ceases to own (without lien or encumbrance) a least a certain percentage of the shares of capital stock of the Company with voting power or if the members of the Company’s Board of Directors as of the date of the Credit Agreement (together with any new directors elected to the Board who were also approved for appointment by the then serving directors) cease for any reason to constitute a majority of the Company’s Board of Directors.   At November 29, 2013, the Johnson Family held 3,801,334 shares or approximately 44% of the Class A common stock, 1,211,196 shares or approximately 100% of the Class B common stock and approximately 77% of the voting power of both classes of common stock taken as a whole.

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Income Taxes (Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Income Taxes [Abstract]
Inventories	$ 1,974	$ 3,700
Compensation	7,074	8,635
Tax credit carryforwards	6,385	8,331
Goodwill and other intangibles		3,181
Net operating loss carryforwards	7,215	7,507
Depreciation and amortization		220
Other	5,109	5,178
Total gross deferred tax assets	27,757	36,752
Less valuation allowance	9,479	13,299
Deferred tax assets	18,278	23,453
Goodwill and other intangibles	1,279
Depreciation and amortization	1,091
Foreign statutory reserves	1,114	694
Net deferred tax assets	$ 14,794	$ 22,759

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Consolidated Statements Of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
CASH PROVIDED BY OPERATING ACTIVITIES
Net income	$ 19,327	$ 10,134	$ 32,644
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	9,105	10,473	9,843
Amortization of intangible assets	650	1,057	729
Amortization of deferred financing costs	315	352	305
Stock based compensation	1,488	1,666	1,436
Amortization of deferred loss on interest rate swap	138	789	990
Write off of currency translation adjustment (gain) loss	(84)	552
Provision for doubtful accounts receivable	769	1,558	448
Provision for inventory reserves	1,269	2,307	3,317
Deferred income taxes	1,613	6,989	(21,999)
Change in operating assets and liabilities:
Accounts receivable, net	(3,144)	4,591	(581)
Inventories, net	(8,115)	(1,507)	588
Accounts payable and accrued liabilities	3,336	(2,949)	3,095
Other current assets	3,377	(2,548)	708
Other non-current assets	(1,817)	(2,613)	242
Other long-term liabilities	1,595	579	(1,276)
Other, net	181	334	491
Cash provided by operating activities	30,003	31,764	30,980
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business	(15,420)		(3,969)
Capital expenditures	(16,333)	(12,032)	(9,367)
Proceeds from sales of property, plant and equipment		1,243	13
Cash used for investing activities	(31,753)	(10,789)	(13,323)
CASH USED FOR FINANCING ACTIVITIES
Net borrowings from short-term notes payable and revolving credit lines			(7,546)
Principal payments on senior notes and other long-term debt	(528)	(6,112)	(1,292)
Deferred financing costs paid to lenders	(339)		(133)
Common stock transactions	712	963	323
Purchases of treasury stock	(886)	(107)
Cash used for financing activities	(1,041)	(5,256)	(8,648)
Effect of foreign currency rate changes on cash	(419)	(1,329)	2,189
(Decrease) increase in cash and cash equivalents	(3,210)	14,390	11,198
CASH AND CASH EQUIVALENTS
Beginning of period	58,904	44,514	33,316
End of period	$ 55,694	$ 58,904	$ 44,514

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Quarterly Financial Summary (Tables)

12 Months Ended

Sep. 27, 2013

Quarterly Financial Summary [Abstract]

Schedule Of Quarterly Operating Results

	First Quarter				Second Quarter				Third Quarter				Fourth Quarter
(thousands, except per share data)	2013		2012		2013		2012		2013		2012		2013		2012
Net sales	$	87,274	$	80,176	$	132,100	$	128,726	$	129,772	$	128,595	$	77,315	$	74,795
Gross profit		33,814		31,101		54,084		50,527		54,337		54,247		28,814		28,447
Operating profit (loss)		1,526		(3,719)		12,638		13,981		16,133		14,222		(4,706)		(3,071)
Income (loss) before income taxes		610		(3,102)		13,063		13,278		15,510		14,044		(4,523)		(4,294)
Income tax expense (benefit)		363		(158)		4,126		5,995		1,856		5,049		(1,012)		(1,094)
Net income (loss)	$	247	$	(2,944)	$	8,937	$	7,283	$	13,654	$	8,995	$	(3,511)	$	(3,200)
Net income (loss) per common share - Basic:
Class A	$	0.03	$	(0.30)	$	0.91	$	0.75	$	1.39	$	0.92	$	(0.36)	$	(0.33)
Class B	$	0.02	$	(0.30)	$	0.83	$	0.68	$	1.26	$	0.84	$	(0.33)	$	(0.28)
Net income (loss) per common share - Diluted:
Class A	$	0.02	$	(0.30)	$	0.90	$	0.74	$	1.37	$	0.91	$	(0.35)	$	(0.32)
Class B	$	0.02	$	(0.30)	$	0.90	$	0.74	$	1.37	$	0.91	$	(0.35)	$	(0.32)

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Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Sep. 27, 2013

Summary Of Significant Accounting Policies [Abstract]

Business

Business

Johnson Outdoors Inc. (the “Company”) is an integrated, global outdoor recreation products company engaged in the design, manufacture and marketing of brand name outdoor equipment, diving, watercraft and marine electronics products.

Principles Of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of Johnson Outdoors Inc. and all majority owned subsidiaries and are stated in conformity with U.S. generally accepted accounting principles. Intercompany accounts and transactions have been eliminated upon consolidation.

Use Of Estimates

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities and operating results and the disclosure of commitments and contingent liabilities. Actual results could differ significantly from those estimates.

Fiscal Year

Fiscal Year

The Company’s fiscal year ends on the Friday nearest September 30. The fiscal years ended September 27, 2013 (hereinafter 2013),  September 28, 2012 (hereinafter 2012) and September 30, 2011 (hereinafter 2011) each comprised 52 weeks. 

Cash And Cash Equivalents

Cash and Cash Equivalents

The Company considers all short-term investments in interest-bearing bank accounts, and all securities and other instruments with an original maturity of three months or less, to be equivalent to cash.  Cash equivalents are stated at cost which approximates market value.

The Company maintains cash in bank accounts in excess of insured limits. The Company has not experienced any losses and does not believe that significant credit risk exists as a result of this practice.

Accounts Receivable

Accounts Receivable

Accounts receivable are recorded at face value less an allowance for doubtful accounts. The allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns exist, a reserve is established to reduce the amount recorded to an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of outstanding accounts receivable for each business unit. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

Inventories

Inventories

The Company values inventory at the lower of cost (determined using the first-in first-out method) or market. Management’s judgment is required to determine the reserve for obsolete or excess inventory. Inventory on hand may exceed future demand either because the product is outdated or because the amount on hand is more than will be used to meet future needs. Inventory reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. The Company also considers current forecast plans, as well as market and industry conditions in establishing reserve levels. Though the Company considers these reserve balances to be adequate, changes in economic conditions, customer inventory levels or competitive conditions could have a favorable or unfavorable effect on required reserve balances.

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

	September 27		September 28
	2013		2012
Raw materials	$	27,935	$	26,610
Work in process		198		1,324
Finished goods		48,230		39,124
	$	76,363	$	67,058

Property, Plant And Equipment

Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation. 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, fixtures and equipment	3 - 10 years

Upon retirement or disposition, cost and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.

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

	2013		2012
Property improvements	$	596	$	599
Buildings and improvements		19,379		19,336
Furniture, fixtures and equipment		126,733		114,967
		146,708		134,902
Less accumulated depreciation		103,314		98,235
	$	43,394	$	36,667

Goodwill

Goodwill

The Company applies a fair value-based impairment test to the carrying value of goodwill on an annual basis as of the last day of the eleventh month of the Company’s fiscal year and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis.   

The analysis of potential impairment of goodwill requires a two-step process.  The first step is the estimation of the fair value of the applicable reporting unit.  Estimated fair value is based on management judgments and assumptions and the Company cannot predict what future events may occur that could adversely affect the reported value of its goodwill.  The fair values as determined by management are compared with the aggregate carrying values of the reporting units.  If the fair value of the reporting unit is greater than its carrying amount, there is no impairment.  If the reporting unit carrying amount is greater than the fair value, then the second step must be completed to measure the amount of impairment, if any.

The second step calculates the implied fair value of the goodwill which is compared to its carrying value.  If the implied fair value is less than the carrying value, an impairment loss is recognized equal to the difference.

The results of the impairment tests performed in 2013 and 2012 indicated no impairment to the Company’s goodwill. Due to the uncertainty of future events, the Company cannot assure that growth rates will not be lower than expected, discount rates will not increase or the projected cash flows of the individual reporting units will not decline, all of which factors could impact the carrying value of remaining goodwill in future periods. 

As of September 27, 2013, the Company’s Watercraft segment had no carrying amount of goodwill and as of September 28, 2012, the Company’s Outdoor Equipment and Watercraft segments had no carrying amount of goodwill.  The changes in the carrying amount of those segments with goodwill and the composition of consolidated net goodwill for fiscal 2013 and 2012 were as follows:

	Segment								Consolidated
	Marine Electronics		Diving		Outdoor Equipment		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at September 30, 2011	$	10,397	$	4,254	$	-	$	14,651	$	54,566	$	39,915	$	14,651
Amount attributable to movements in foreign currency rates		(35)		(150)		-		(185)		(185)		-		(185)
Balance at September 28, 2012	$	10,362	$	4,104	$	-	$	14,466	$	54,381	$	39,915	$	14,466
Jetboil acquisition		-		-		6,475		6,475		6,475		-		6,475
Amount attributable to movements in foreign currency rates		5		107		-		112		112		-		112
Balance at September 27, 2013	$	10,367	$	4,211	$	6,475	$	21,053	$	60,968	$	39,915	$	21,053

Other Intangible Assets

Other Intangible Assets

Indefinite-lived intangible assets are also tested for impairment annually.  During the fourth quarter of fiscal 2013, the Company completed its annual fair value-based impairment test on indefinite-lived intangible assets.  There was no impairment of indefinite-lived intangible assets recorded for the year ended September 27, 2013 or for the year ended September 28, 2012. 

Intangible assets with definite lives are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over periods ranging from 4 to 15 years.  Amortization of patents and other intangible assets with definite lives was $650,  $1,057 and$729for 2013, 2012 and 2011, respectively. Amortization of these definite-lived intangible assets is expected to be approximately $840,  $820,  $800,  $555 and $445 for fiscal years 2014, 2015, 2016, 2017 and 2018, respectively. 

During 2013, the acquisition of Jetboil resulted in indefinite-lived intangible assets of $5,400.  

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

	2013						2012
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents	$	3,937	$	(3,598)	$	339	$	3,614	$	(3,411)	$	203
Trademarks		1,117		(1,112)		5		1,881		(1,878)		3
Other amortizable intangibles		6,586		(852)		5,734		1,272		(759)		513
Non-amortized trademarks		8,990		-		8,990		3,590		-		3,590
	$	20,630	$	(5,562)	$	15,068	$	10,357	$	(6,048)	$	4,309

Impairment Of Long-Lived Assets

Impairment of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of these assets may not be fully recoverable, and it performs an undiscounted cash flow analysis to determine if impairment exists on these assets.  If impairment is determined to exist, any related impairment loss is calculated based on the difference between the fair value and the carrying value on these assets.  In 2012, the Company recorded impairment on the Geonav trademark held by the Marine Electronics business, reducing its fair value to $0.  During 2011, the Company recognized impairment of $334 on part of its facility in Ferndale, Washington in order to write the asset down to its estimated fair value of $1,300.   

Warranties

Warranties

The Company provides for warranties of certain products as they are sold. Warranty reserves are estimated by the individual operating companies using standard quantitative measures based on criteria established by the Company. Estimates of costs to service its warranty obligations are based on historical experience, expectation of future conditions and known product issues.  The following table summarizes the warranty activity for the three years in the period ended September 27, 2013.  

Balance at October 1, 2010	$	4,589
Expense accruals for warranties issued during the period		4,551
Less current period warranty claims paid		3,985
Balance at September 30, 2011	$	5,155
Expense accruals for warranties issued during the period		3,740
Less current period warranty claims paid		4,144
Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

The components of “Accumulated other comprehensive income (loss)” on the accompanying balance sheets as of  the end of fiscal year 2013,  2012 and 2011 were as follows:

	2013						2012						2011
	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	$	23,789	$	-	$	23,789	$	23,901	$	-	$	23,901	$	25,811	$	-	$	25,811
Unamortized loss on pension plans		(5,008)		585		(4,423)		(10,207)		2,561		(7,646)		(7,636)		1,584		(6,052)
Unrealized loss on interest rate swaps		-		-		-		(138)		-		(138)		(927)		-		(927)
Accumulated other comprehensive income	$	18,781	$	585	$	19,366	$	13,556	$	2,561	$	16,117	$	17,248	$	1,584	$	18,832

Earnings Per Share ("EPS")

Earnings per Share (“EPS”)

Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method.  Grants of restricted stock (whether vested or unvested) which receive non-forfeitable dividends are required to be included as part of the basic weighted average share calculation under the two-class method.

Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above.  As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.

Basic EPS

Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively.  In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive.  In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities.

For the years ended September 27, 2013, September 28, 2012 and September 30, 2011, basic income per share for Class A and Class B shares has been presented using the two class method as described above.

Diluted EPS

Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units and non-vested restricted stock. Anti-dilutive stock options, restricted stock units and non-vested stock are excluded from the calculation of diluted EPS.  The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock.  Therefore, diluted net income per share is the same for both Class A and Class B common shares.  In periods where the Company reports a net loss, the effect of anti-dilutive stock options, restricted stock units and non-vested stock is excluded and diluted loss per share is equal to basic loss per share.

For the years ended September 27, 2013, September 28, 2012 and September 30, 2011, diluted net income per share reflects the effect of dilutive stock options and restricted stock units and assumes the conversion of Class B common stock into Class A common stock. 

Stock options that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 0,  5,850 and 15,066 for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, respectively.  Non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 386,409,  495,235 and 472,761 for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, respectively. 

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:

	2013		2012		2011
Net income	$	19,327	$	10,134	$	32,644
Less: Undistributed earnings reallocated to non-vested shareholders		(792)		(506)		(1,429)
Dilutive earnings	$	18,535	$	9,628	$	31,215
Weighted average common shares – Basic:
Class A		8,305		8,155		8,045
Class B		1,212		1,216		1,216
Dilutive stock options and restricted stock units		6		8		26
Weighted average common shares - Dilutive		9,523		9,379		9,287
Net income per common share – Basic:
Class A	$	1.98	$	1.04	$	3.40
Class B	$	1.79	$	0.94	$	3.07
Net income per common share – Diluted:
Class A	$	1.95	$	1.03	$	3.36
Class B	$	1.95	$	1.03	$	3.36

Stock-Based Compensation

Stock-Based Compensation

Stock-based compensation cost is recorded for all option grants and awards of non-vested stock and restricted stock units based on their grant-date fair value.  Stock-based compensation expense is recognized on a straight-line basis over the vesting period of each award. No stock options were granted in 2013, 2012 or 2011.  See Note 10 of these Notes to Consolidated Financial Statements for information regarding the Company’s stock-based incentive plans, including stock options, non-vested stock, and employee stock purchase plans.

Income Taxes

Income Taxes

The Company provides for income taxes currently payable and deferred income taxes resulting from temporary differences between financial statement and taxable income.  Accrued interest and penalties related to unrecognized tax benefits are recognized as a component of income tax expense.  Deferred income tax assets and liabilities are determined based on the difference between the amounts reported in the financial statements and the tax basis of assets and liabilities, using enacted tax rates in effect in the years in which the differences are expected to reverse. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.  A valuation allowance is established if it is more likely than not that some portion or all of a deferred income tax asset will not be realized. See Note 6 of these Notes to Consolidated Financial Statements for further discussion.

Employee Benefits

Employee Benefits

The Company and certain of its subsidiaries have various retirement and profit sharing plans.  The Company does not have any significant foreign retirement plans. Pension obligations, which are generally based on compensation and years of service, are funded by payments to pension fund trustees. The Company’s policy is to annually fund the minimum amount required under the Employee Retirement Income Security Act of 1974 for plans subject thereto.  Other retirement costs are funded at least annually.  See Note 7 of these Notes to Consolidated Financial Statements for additional discussion.

Foreign Operations And Related Derivative Financial Instruments

Foreign Operations and Related Derivative Financial Instruments

The functional currencies of the Company’s foreign operations are the local currencies. Accordingly, assets and liabilities of foreign operations are translated into U.S. dollars at the rate of exchange existing at the end of the year. Results of operations are translated at monthly average exchange rates. Adjustments resulting from the translation of foreign currency financial statements are classified as Accumulated other comprehensive income (loss), a separate component of Shareholders’ equity.

Currency gains and losses are recognized when assets and liabilities of foreign operations, denominated in other than their local currency, are converted into the local currency of the entity. Additionally, currency gains and losses are recognized through the settlement of transactions denominated in other than the local currency.  The Company recognized currency losses from transactions of $916 and $2,061 in 2013 and 2011, respectively, and currency gains of  $92 in 2012, all of which were included in the “Other (income) expense, net” line of the Company’s Consolidated Statements of Operations.

Because the Company operates internationally, it has exposure to market risk from movements in foreign currency exchange rates.  Approximately 21% of the Company’s revenues for the year ended September 27, 2013 were denominated in currencies other than the U.S. dollar. Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies.  The Company may mitigate a portion of the fluctuations in certain foreign currencies through the purchase of foreign currency swaps, forward contracts and options to hedge known commitments denominated in foreign currencies or borrowings in foreign currencies.  In 2013, 2012 and 2011 the Company used foreign currency forward contracts to reduce the economic risk of changes in foreign currency exchange rates on foreign currency borrowings.  The Company does not enter into foreign exchange contracts for trading or speculative purposes.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue when all of the following criteria have been met:

· Persuasive evidence of an arrangement exists.  Contracts, internet commerce agreements, and customer purchase orders are generally used to determine the existence of an arrangement.

· All substantial risk of ownership transfers to the customer.  Shipping documents and customer acceptance, when applicable, are used to verify delivery.

· The fee is fixed or determinable.  This is assessed based on the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment.

· Collectability is reasonably assured.  Collectability is assessed based on the creditworthiness of the customer as determined by credit checks and analysis, as well as by the customer’s payment history.

Estimated costs of returns and allowances and discounts are accrued as a reduction to sales when revenue is recognized.

Advertising & Promotions

Advertising & Promotions

The Company expenses substantially all costs related to the production of advertising the first time the advertising takes place. Cooperative promotional arrangements are accrued as related revenue is earned.

Advertising and promotions expense in 2013,  2012 and 2011 totaled $22,902,  $21,745 and  $22,338, respectively. These charges are included in Marketing and selling expenses.  Capitalized advertising costs, included in Other current assets, totaled$1,165 and $1,074 at September 27, 2013 and September 28, 2012, respectively, and primarily included catalogs and costs of advertising which have not yet run for the first time.

Shipping And Handling Costs

Shipping and Handling Costs

Shipping and handling fees billed to customers are included in Net sales. Shipping and handling costs are included in Marketing and selling expenses and totaled $10,436,  $10,803 and  $10,591 for 2013,  2012 and 2011, respectively.

Research And Development

Research and Development

The Company expenses research and development costs as incurred except for costs of software development for new electronic products which are capitalized once technological feasibility is established and are included in Furniture, Fixtures and Equipment. The gross amount capitalized related to software development was $19,968, less accumulated amortization of $7,279, at September 27, 2013 and $14,762, less accumulated amortization of $6,626, at September 28, 2012.  These costs are amortized over the expected life of the software of three years.  Amortization expense related to capitalized software in 2013,  2012 and 2011 was $1,268,  $2,227 and  $1,373, respectively, and is included in Depreciation expense on Plant, Property and Equipment.

Fair Values

Fair Values

The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated fair value at September 27, 2013 and September 28, 2012 due to the short maturities of these instruments. During 2013, 2012 and 2011, the Company held foreign currency forward contracts and investments in equity and debt securities that were carried at fair value.  When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at fair value.

Valuation Techniques

Valuation Techniques

Over the Counter Derivative Contracts

The value of over the counter derivative contracts, such as interest rate swaps and foreign currency forward contracts, are derived using pricing models, which take into account the contract terms, as well as other inputs, including, where applicable, the notional values of the contracts, payment terms, maturity dates, credit risk, interest rate yield curves, and contractual and market currency exchange rates.  The pricing model used for valuing interest rate swaps does not entail material subjectivity because the methodologies employed do not necessitate significant judgment, and the pricing inputs are observed from actively quoted markets.

Rabbi Trust Assets

Rabbi trust assets, used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan, are included in Other assets, and are classified as trading securities.  These assets are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets.

Goodwill and Other Intangible Assets

In assessing the recoverability of the Company's goodwill and other intangible assets, the Company estimates the future discounted cash flows of the business segments to which the goodwill relates.  When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any.  In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings and other factors to determine the fair value of the respective assets.

See Note 2 of these Notes to Consolidated Financial Statementsfor disclosures regarding the fair value of long-term debt and Note 4 of these Notes to Consolidated Financial Statements for disclosures regarding fair value measurement.

New Accounting Pronouncements

New Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued authoritative guidance that requires that an entity net its liability for unrecognized tax positions against a net operating loss carryforward, a similar tax loss or a tax credit carryforward when settlement in this manner is available under the tax law.  The Company will adopt this guidance effective at the beginning of its 2015 fiscal year. The Company is currently evaluating the impact of this pronouncement on its financial statements.

In February 2013, the FASB issued authoritative guidance that amends the presentation of accumulated other comprehensive income and clarifies how to report the effect of significant reclassifications out of accumulated other comprehensive income.  The guidance, which becomes effective for the Company on a prospective basis at the beginning of its 2014 fiscal year, requires footnote disclosures regarding the changes in accumulated other comprehensive income by component and the line items affected in the statements of operations.  The adoption of this updated authoritative guidance is not expected to have a significant impact on the Company’s Consolidated Financial Statements.

In December 2011, the FASB issued updated authoritative guidance to amend the presentation of comprehensive income in financial statements.  This new guidance allows companies the option to present other comprehensive income in either a single continuous statement or in two separate but consecutive statements.  It eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity.  Under both alternatives, companies are required to present each component of net income and comprehensive income. The Company adopted this updated authoritative guidance effective as of September 29, 2012, the beginning of its first quarter of fiscal 2013.  The adoption of this updated authoritative guidance resulted in the addition of separate Consolidated Statements of Comprehensive Income to the Company’s accompanying financial statements but had no effect on our financial condition, results of operations or cash flow

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Fair Value Measurements (Tables)

12 Months Ended

Sep. 27, 2013

Fair Value Measurements [Abstract]

Schedule Of Financial Assets And Liabilities Measured At Fair Value On A Recurring Basis

The following table summarizes the Company's financial assets measured at fair value as of September 27, 2013:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,948	$	-	$	-	$	8,948
The following table summarizes the Company's financial assets measured at fair value as of September 28, 2012:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	7,289	$	-	$	-	$	7,289
Foreign currency forward contracts		-		173		-		173

Schedule Of The Location And Amount Of Income Or Loss Recognized For Changes In Fair Value Of Financial Instruments

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, was:
	Location of (income) loss recognized in Statement of Operations	2013		2012		2011
Rabbi trust assets	Other (income) expense, net	$	(1,013)	$	(1,153)	$	382
Foreign currency forward contracts	Other (income) expense, net		13		306		(361)

Schedule Of Assets Measured At Fair Value On A Non-Recurring Basis

The following table summarizes the Company's assets measured at fair value on a non-recurring basis as of September 28, 2012 and the losses recognized as a result of this measurement in 2012:
		Level 1		Level 2		Level 3		Losses incurred
Other Intangibles	$	-	$	-	$	-	$	609

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Income Taxes (U.S. And Foreign Income Before Income Taxes) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Income Taxes [Abstract]
United States									$ 19,885	$ 20,332	$ 11,133
Foreign									4,775	(406)	1,117
Income before income taxes	$ (4,523)	$ 15,510	$ 13,063	$ 610	$ (4,294)	$ 14,044	$ 13,278	$ (3,102)	$ 24,660	$ 19,926	$ 12,250

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Valuation And Qualifying Accounts (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Allowance For Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 4,172	$ 3,076	$ 2,987
Additions Charged to Costs and Expenses	769	1,558	448
Less Deductions	1,182	462	359
Balance at End of Year	3,759	4,172	3,076
Reserves For Inventory Valuation [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	5,679	6,405	4,851
Additions Charged to Costs and Expenses	1,269	2,307	3,317
Less Deductions	2,933	3,033	1,763
Balance at End of Year	4,015	5,679	6,405
Valuation Of Deferred Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	13,299	14,300	39,178
Additions Charged to Costs and Expenses	1,262	1,461	2,915
Less Deductions	5,082	2,462	27,793
Balance at End of Year	9,479	13,299	14,300
Reserves For Sales Returns [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	1,367	1,484	1,181
Additions Charged to Costs and Expenses	1,857	1,995	2,462
Less Deductions	2,095	2,112	2,159
Balance at End of Year	$ 1,129	$ 1,367	$ 1,484

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Stock-Based Compensation And Stock Ownership Plans (Tables)

12 Months Ended

Sep. 27, 2013

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Schedule Of Stock Option Activity

	Shares	Weighted Average Exercise    Price		Aggregate Intrinsic    Value		Weighted Average Remaining Contractual Term (Years)
Outstanding and exercisable at October 1, 2010	113,704	$	8.57
Exercised	(40,780)		5.79
Cancelled	(4,334)		6.28
Outstanding and exercisable at September 30, 2011	68,590		10.37
Exercised	(43,390)		7.79
Cancelled	(1,834)		7.42
Outstanding and exercisable at September 28, 2012	23,366		15.39
Exercised	(8,300)		10.36
Outstanding and exercisable at September 27, 2013	15,066		18.16	$	129	1.3

Schedule Of Non-Vested Stock Activity

A summary of non-vested stock activity for the two year period ended September 27, 2013 related to the Company’s stock ownership plans is as follows:
		Weighted Average
	Shares	Grant Price
Non-vested stock at September 30, 2011	472,761	$	11.86
Non-vested stock grants	66,312		16.02
Non-vested stock cancelled	(4,360)		9.12
Restricted stock vested	(41,165)		17.81
Non-vested stock at September 28, 2012	493,548		11.95
Non-vested stock grants	70,545		20.66
Restricted stock vested	(177,684)		11.43
Non-vested stock at September 27, 2013	386,409	$	13.78

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Income Taxes (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011	Oct. 01, 2010
Income Tax [Line Items]
Change In Deferred Tax Assets From Net Operating Loss Carryforward Usage	$ 0	$ (5,260)	$ (3,135)
Deferred Tax Assets Before Valuation Allowance	27,757	36,752
Increase (Decrease) in Valuation Allowance	(2,831)	(1,410)	(25,305)
Net Operating Loss Carry Forwards	50,134
Valuation Allowance	9,479	13,299
Taxes Paid	2,399	3,163	878
Unrecognized Tax Benefits	2,155	1,900	1,684	1,255
Accrued Interest on Income Taxes	354	361
Interest Included in Income Tax Expense	(6)	113	39
Net Undistributed Earnings of Foreign Subsidiaries	118,542
Cash and Cash Equivalents	55,694	58,904	44,514	33,316
Foreign [Member]
Income Tax [Line Items]
Usage of foreign tax credits	3,076
Increase (Decrease) in Valuation Allowance	244	1,787	2,419
Net Operating Loss Carry Forwards	14,462
Cash and Cash Equivalents	45,900
France, Japan, Italy, Spain And United Kingdom [Member]
Income Tax [Line Items]
Increase (Decrease) in Valuation Allowance		1,614
United States [Member]
Income Tax [Line Items]
Deferred Tax Assets Before Valuation Allowance			34,814
Increase (Decrease) in Valuation Allowance		(377)
Federal [Member]
Income Tax [Line Items]
Net Operating Loss Carry Forwards
France [Member]
Income Tax [Line Items]
Valuation Allowance			903
Japan, Italy, Spain And United Kingdom [Member]
Income Tax [Line Items]
Increase (Decrease) in Valuation Allowance			1,516
State [Member]
Income Tax [Line Items]
Net Operating Loss Carry Forwards	35,672
New Zealand [Member]
Income Tax [Line Items]
Valuation Allowance		$ 173

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Segments of Business (Schedule Of Operations By Business Segment) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Segment Reporting Information [Line Items]
Net sales	$ 77,315	$ 129,772	$ 132,100	$ 87,274	$ 74,795	$ 128,595	$ 128,726	$ 80,176	$ 426,461	$ 412,292	$ 407,422
Operating profit (loss)	(4,706)	16,133	12,638	1,526	(3,071)	14,222	13,981	(3,719)	25,591	21,413	17,670
Depreciation and amortization expense									10,070	11,882	10,877
Capital expenditures									16,333	12,032	9,367
Goodwil, net	21,053				14,466				21,053	14,466	14,651
Total assets	288,350				263,632				288,350	263,632
Marine Electronics [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									247,474	231,014	221,839
Interunit transfers									270	220	276
Operating profit (loss)									32,172	25,230	21,074
Depreciation and amortization expense									5,371	7,058	5,694
Capital expenditures									12,400	9,569	5,283
Goodwil, net	10,367				10,362				10,367	10,362	10,397
Total assets	111,459				97,261				111,459	97,261
Outdoor Equipment [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									44,147	35,267	38,832
Interunit transfers									76	61	50
Operating profit (loss)									2,180	2,831	2,996
Depreciation and amortization expense									1,051	447	479
Capital expenditures									381	791	262
Goodwil, net	6,475								6,475
Total assets	43,630				26,978				43,630	26,978
Watercraft [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									50,745	58,092	57,583
Interunit transfers									113	109	149
Operating profit (loss)									(2,116)	(408)	(1,351)
Depreciation and amortization expense									1,483	1,658	1,454
Capital expenditures									1,282	733	1,274
Total assets	27,810				32,766				27,810	32,766
Diving [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									83,532	87,367	88,627
Interunit transfers									1,004	628	917
Operating profit (loss)									5,694	6,408	3,610
Depreciation and amortization expense									839	1,255	1,942
Capital expenditures									973	589	1,269
Goodwil, net	4,211				4,104				4,211	4,104	4,254
Total assets	70,810				70,957				70,810	70,957
Other/Corporate [Member]
Segment Reporting Information [Line Items]
Unaffiliated customers									563	552	541
Operating profit (loss)									(12,339)	(12,648)	(8,659)
Depreciation and amortization expense									1,326	1,464	1,308
Capital expenditures									1,297	350	1,279
Total assets	34,641				35,670				34,641	35,670
Eliminations [Member]
Segment Reporting Information [Line Items]
Interunit transfers									$ (1,463)	$ (1,018)	$ (1,392)

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Summary Of Significant Accounting Policies (Schedule Of Warranties) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Summary Of Significant Accounting Policies [Abstract]
Beginning Balance	$ 4,751	$ 5,155	$ 4,589
Expense accruals for warranties issued during the period	2,901	3,740	4,551
Less current period warranty claims paid	2,438	4,144	3,985
Ending Balance	$ 5,214	$ 4,751	$ 5,155

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Summary Of Significant Accounting Policies (Schedule Of Inventories) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Summary Of Significant Accounting Policies [Abstract]
Raw materials	$ 27,935	$ 26,610
Work in process	198	1,324
Finished goods	48,230	39,124
Total Inventories	$ 76,363	$ 67,058

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Summary Of Significant Accounting Policies (Earnings Per Share ("EPS")) (Narrative) (Details)	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of Class Dividends on Class A Common Stock Relative to Class B Common Stock	110.00%
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	5,850	15,066
Non-vested Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	386,409	495,235	472,761

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Consolidated Statements Of Comprehensive Income (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Statement of Other Comprehensive Income [Abstract]
Net income	$ 19,327	$ 10,134	$ 32,644
Foreign currency translation (loss) gain	(28)	(2,462)	2,506
Write off of currency translation adjustment (gain) loss	(84)	552
Change in pension plans, net of tax of $1,976, $977 and $1,584, respectively	3,223	(1,594)	(737)
Amortization of unrealized loss on interest rate swap	138	789	990
Total other Comprehensive Income (Loss)	3,249	(2,715)	2,759
Total comprehensive income	$ 22,576	$ 7,419	$ 35,403

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Leases And Other Commitments

12 Months Ended

Sep. 27, 2013

Leases And Other Commitments [Abstract]

Leases And Other Commitments

5Leases and Other Commitments

The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at September 27, 2013 were as follows:

Year	Related parties included in total		Total
2014	$	1,015	$	6,646
2015		844		5,590
2016		878		4,263
2017		909		2,144
2018		-		663
Thereafter		-		636

Rental expense under all leases was approximately $8,627, $9,126 and $8,731 for 2013,  2012 and 2011, respectively.  Rent expense to related parties was $1,127, $1,124 and $849 for 2013,  2012 and 2011, respectively.

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Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Current assets:
Cash and cash equivalents	$ 55,694	$ 58,904
Accounts receivable, net	44,104	40,673
Inventories	76,363	67,058
Deferred income taxes	7,869	8,645
Other current assets	4,542	7,672
Total current assets	188,572	182,952
Property, plant and equipment, net of accumulated depreciation of $103,314 and $98,235, respectively	43,394	36,667
Deferred income taxes	8,039	14,808
Goodwill	21,053	14,466
Other intangible assets, net	15,068	4,309
Other assets	12,224	10,430
Total assets	288,350	263,632
Current liabilities:
Current maturities of long-term debt	539	526
Accounts payable	26,466	24,559
Accrued liabilities:
Salaries, wages and benefits	17,702	15,365
Accrued warranty	5,214	4,751
Income taxes payable	1,300	582
Other accrued liabilities	12,151	13,184
Total current liabilities	63,372	58,967
Long-term debt, less current maturities	7,794	8,334
Deferred income taxes	1,114	694
Retirement benefits	6,346	11,827
Other liabilities	12,056	10,206
Total liabilities	90,682	90,028
Common stock:
Capital in excess of par value	66,374	64,184
Retained earnings	112,144	92,817
Accumulated other comprehensive income	19,366	16,117
Treasury stock at cost, shares of Class A common stock: 34,766 and 516, respectively	(715)	(9)
Total shareholders' equity	197,668	173,604
Total liabilities and shareholders' equity	288,350	263,632
Class A [Member]
Common stock:
Shares issued and outstanding	438	434
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61

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Indebtedness (Narrative) (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011	Nov. 29, 2013
Indebtedness [Line Items]
Interest Paid	$ 915	$ 1,150	$ 1,919
Weighted Average Borrowing Rate for Short-Term Debt	2.50%	2.60%	3.40%
Johnson Family Voting Power from Common Stock Owned				77.00%
Revolvers [Member]
Indebtedness [Line Items]
Initiation Date	Sep. 16, 2013
Expiration Date	Sep. 16, 2018
Annual Seasonal Pay Down Duration	June 30th through October 31st of each year under the agreement
Interest Rate at Period End	1.42%
Line of Credit Facility, Dividend Restrictions	The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare, and pay, dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year
Line of Credit Facility, Asset Restrictions	Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company's consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company's consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition
Line of Credit Facility, Covenant Terms	The Revolving Credit Agreement restricts the Company's ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants
Line of Credit Facility, Interest Rate Description	The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25 percent to 2.00 percent and is dependent on the Company's leverage ratio for the trailing twelve month period
Line of Credit Facility, Collateral	The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and a second priority lien on land, buildings, machinery and equipment of the Company's domestic subsidiaries
Revolvers Borrowing Capacity Standard [Member]
Indebtedness [Line Items]
Maximum Borrowing Capacity	90,000
Revolvers Borrowing Capacity Seasonal [Member]
Indebtedness [Line Items]
Maximum Borrowing Capacity	60,000
Term Loans [Member]
Indebtedness [Line Items]
Pre-Payment Penalty	7.00%
Annual Decrease of Pre-Payment Penalty	1.00%
Interest Rate at Period End	5.25%
Financial Standby Letter of Credit [Member]
Indebtedness [Line Items]
Letters of Credit Outstanding	$ 846	$ 1,401
Class A [Member]
Indebtedness [Line Items]
Common Stock Owned by Johnson Family, Shares				3,801,334
Common Stock Owned by Johnson Family, Percent				44.00%
Class B [Member]
Indebtedness [Line Items]
Common Stock Owned by Johnson Family, Shares				1,211,196
Common Stock Owned by Johnson Family, Percent				100.00%

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Consolidated Statements Of Operations (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Net sales	$ 426,461	$ 412,292	$ 407,422
Cost of sales	255,412	247,970	244,287
Gross profit	171,049	164,322	163,135
Operating expenses:
Marketing and selling	88,218	88,468	90,336
Administrative management, finance and information systems	41,894	43,209	40,310
Litigation settlement recovery		(3,500)
Research and development	15,346	14,732	14,819
Total operating expenses	145,458	142,909	145,465
Operating profit	25,591	21,413	17,670
Interest income	(91)	(140)	(90)
Interest expense	1,285	2,258	3,220
Other (income) expense, net	(263)	(631)	2,290
Income before income taxes	24,660	19,926	12,250
Income tax expense (benefit)	5,333	9,792	(20,394)
Net income	$ 19,327	$ 10,134	$ 32,644
Weighted average common shares - Basic:
Dilutive stock options and restricted stock units	6	8	26
Weighted average common shares - Dilutive	9,523	9,379	9,287
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,305	8,155	8,045
Net income per common share - Basic:
Net income per common share - Basic	$ 1.98	$ 1.04	$ 3.40
Net income per common share - Diluted:
Net income per common share - Diluted	$ 1.95	$ 1.03	$ 3.36
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,216	1,216
Net income per common share - Basic:
Net income per common share - Basic	$ 1.79	$ 0.94	$ 3.07
Net income per common share - Diluted:
Net income per common share - Diluted	$ 1.95	$ 1.03	$ 3.36

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Summary Of Significant Accounting Policies (Schedule Of Property, Plant And Equipment Useful Life) (Details)	12 Months Ended
	Sep. 27, 2013
Property Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Property Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings And Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings And Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Furnitures, Fixtures And Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furnitures, Fixtures And Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

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Income Taxes (Summary Of Tax Credit Carryforwards (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 6,385
2014-2018 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	767
2019-2023 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	3,607
2024-2028 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,153
2029-2033 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	765
Indefinite [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	93
State [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	2,677
State [Member] | 2014-2018 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	767
State [Member] | 2019-2023 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	1,143
State [Member] | 2024-2028 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	767
Federal [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	3,708
Federal [Member] | 2019-2023 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	2,464
Federal [Member] | 2024-2028 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	386
Federal [Member] | 2029-2033 [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	765
Federal [Member] | Indefinite [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforward amount	$ 93

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Income Taxes (Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate) (Details)	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Income Taxes [Abstract]
Statutory U.S. federal income tax rate	35.00%	35.00%	35.00%
Foreign rate differential	(4.10%)	(1.00%)	(0.90%)
State income tax, net of federal benefit	4.50%	3.10%	4.20%
Tax credit	(3.10%)		(2.40%)
Increase (Decrease) in valuation reserve for deferred assets	(11.50%)	7.10%	(211.00%)
Other	0.80%	4.90%	8.60%
Effective income tax rate	21.60%	49.10%	(166.50%)

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Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 27, 2013

Summary Of Signficant Accounting Policies [Line Items]

Schedule Of Inventories

	September 27		September 28
	2013		2012
Raw materials	$	27,935	$	26,610
Work in process		198		1,324
Finished goods		48,230		39,124
	$	76,363	$	67,058

Schedule Of Property, Plant And Equipment

	2013		2012
Property improvements	$	596	$	599
Buildings and improvements		19,379		19,336
Furniture, fixtures and equipment		126,733		114,967
		146,708		134,902
Less accumulated depreciation		103,314		98,235
	$	43,394	$	36,667

Schedule Of Goodwill

	Segment								Consolidated
	Marine Electronics		Diving		Outdoor Equipment		Consolidated		Gross Goodwill		Accumulated Impairment		Total
Balance at September 30, 2011	$	10,397	$	4,254	$	-	$	14,651	$	54,566	$	39,915	$	14,651
Amount attributable to movements in foreign currency rates		(35)		(150)		-		(185)		(185)		-		(185)
Balance at September 28, 2012	$	10,362	$	4,104	$	-	$	14,466	$	54,381	$	39,915	$	14,466
Jetboil acquisition		-		-		6,475		6,475		6,475		-		6,475
Amount attributable to movements in foreign currency rates		5		107		-		112		112		-		112
Balance at September 27, 2013	$	10,367	$	4,211	$	6,475	$	21,053	$	60,968	$	39,915	$	21,053

Schedule Of Intangible Assets

	2013						2012
	Gross Intangible		Accumulated Amortization		Net		Gross Intangible		Accumulated Amortization		Net
Amortized other intangible assets:
Patents	$	3,937	$	(3,598)	$	339	$	3,614	$	(3,411)	$	203
Trademarks		1,117		(1,112)		5		1,881		(1,878)		3
Other amortizable intangibles		6,586		(852)		5,734		1,272		(759)		513
Non-amortized trademarks		8,990		-		8,990		3,590		-		3,590
	$	20,630	$	(5,562)	$	15,068	$	10,357	$	(6,048)	$	4,309

Schedule Of Warranty Activity

Balance at October 1, 2010	$	4,589
Expense accruals for warranties issued during the period		4,551
Less current period warranty claims paid		3,985
Balance at September 30, 2011	$	5,155
Expense accruals for warranties issued during the period		3,740
Less current period warranty claims paid		4,144
Balance at September 28, 2012	$	4,751
Expense accruals for warranties issued during the period		2,901
Less current period warranty claims paid		2,438
Balance at September 27, 2013	$	5,214

Schedule Of Accumulated Other Comprehensive Income (Loss)

	2013						2012						2011
	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	$	23,789	$	-	$	23,789	$	23,901	$	-	$	23,901	$	25,811	$	-	$	25,811
Unamortized loss on pension plans		(5,008)		585		(4,423)		(10,207)		2,561		(7,646)		(7,636)		1,584		(6,052)
Unrealized loss on interest rate swaps		-		-		-		(138)		-		(138)		(927)		-		(927)
Accumulated other comprehensive income	$	18,781	$	585	$	19,366	$	13,556	$	2,561	$	16,117	$	17,248	$	1,584	$	18,832

Schedule Of Basic And Diluted Earnings Per Share

	2013		2012		2011
Net income	$	19,327	$	10,134	$	32,644
Less: Undistributed earnings reallocated to non-vested shareholders		(792)		(506)		(1,429)
Dilutive earnings	$	18,535	$	9,628	$	31,215
Weighted average common shares – Basic:
Class A		8,305		8,155		8,045
Class B		1,212		1,216		1,216
Dilutive stock options and restricted stock units		6		8		26
Weighted average common shares - Dilutive		9,523		9,379		9,287
Net income per common share – Basic:
Class A	$	1.98	$	1.04	$	3.40
Class B	$	1.79	$	0.94	$	3.07
Net income per common share – Diluted:
Class A	$	1.95	$	1.03	$	3.36
Class B	$	1.95	$	1.03	$	3.36

Estimated Useful Life [Member]

Summary Of Signficant Accounting Policies [Line Items]

Schedule Of Property, Plant And Equipment

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

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Significant Event

12 Months Ended

Sep. 27, 2013

Significant Event [Abstract]

Significant Event

14SIGNIFICANT EVENT

On September 12, 2011, the Company announced a temporary closure of its Binghamton, New York manufacturing facility and administrative offices due to flooding from torrential rains.  The Binghamton manufacturing facility houses the Company’s consumer, commercial and military tent businesses.  The Company’s finished goods warehouse located nearby was unaffected by the flooding and the Company was able to resume shipments of products within a few days.  Production resumed on September 28, 2011.

The Company maintains insurance for both property damage and business interruption relating to catastrophic events.  Business interruption coverage covers lost profits and other costs incurred.  Non-refundable insurance recoveries received in excess of the net book value of damaged assets, clean up and post-event costs are recognized as income in the period received.

The Company incurred costs related to the clean-up and repair of the facility and equipment, losses of inventory and fixed assets, rental of temporary office space for administrative and R&D personnel and payroll expenses for labor idled due to the flood totaling approximately $81,  $1,578 and 1,868 in 2013, 2012 and 2011, respectively.  The Company received $1,488,$2,000 and $1,000of insurance reimbursements associated with these costs in 2013, 2012 and 2011, respectively.  During the year ended September 27, 2013 the Company recognized a gain of $771 under its business interruption coverage.  In 2012 the Company recognized expense of $19 and  recorded a gain of $220 related to insurance recoveries under its business interruption coverage and a gain of $246 related to insurance proceeds received to replace fixed assets under the Company’s property loss coverage.  In 2011, the Company recognized expense of $257.  These amounts are included in “Administrative management, finance and information systems” expense in the Outdoor Equipment segment.

The Company has received all expected insurance recoveries related to this event.

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Acquisition (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013
Acquired Finite-Lived Intangible Assets [Line Items]
Acquisition Transaction Costs To Date	$ 361
Business Acquisition, Cost of Acquired Entity, Transaction Costs	295
Indemnity Escrow Amount	3,200
Business Acquisition, Cost of Acquired Entity, Cash Paid	15,420
Business Acquisition, Description of Acquired Entity	founded and based in Manchester, New Hampshire, designs and manufactures the world's top brand of portable outdoor cooking systems
Business Acquisition, Name of Acquired Entity	Jetboil, Inc. ("Jetboil")
Business Acquisition, Date of Acquisition Agreement	Nov. 14, 2012
Business Acquisition, Purchase Price Allocation, Goodwill, Expected Tax Deductible Amount	0
Business Combination, Control Obtained Description	the Company acquired all of the outstanding common and preferred stock
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	12 years 3 months 18 days
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Indefinite-lived Intangible Asset, Amount	$ 5,400

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Summary Of Significant Accounting Policies (Impairment Of Long-Lived Assets) (Narrative) (Details) (Ferndale, Washington Facility [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2011
Ferndale, Washington Facility [Member]
Impairment Of Long Lived Assets By Segment And Location [Line Items]
Impairment Charge of Facility	$ 334
Fair Value of Facility	1,300
Impairment Charge of Intangible Asset	$ 334

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Income Taxes (Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Income Taxes [Abstract]
Balance at beginning of year	$ 1,900	$ 1,684	$ 1,255
Settlement	(186)	(773)	(168)
Lapse of statute of limitations	(214)	(123)	(122)
Gross increases - tax positions in current period	655	1,112	719
Balance at end of year	$ 2,155	$ 1,900	$ 1,684

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Summary Of Significant Accounting Policies (Schedule Of Intangible Assets) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (5,562)	$ (6,048)
Non-amortized trademarks	8,990	3,590
Gross Intangible	20,630	10,357
Total Intangible Assets	15,068	4,309
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Intangible, Amortized other intangible assets	3,937	3,614
Accumulated Amortization	(3,598)	(3,411)
Net	339	203
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Intangible, Amortized other intangible assets	1,117	1,881
Accumulated Amortization	(1,112)	(1,878)
Net	5	3
Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Intangible, Amortized other intangible assets	6,586	1,272
Accumulated Amortization	(852)	(759)
Net	$ 5,734	$ 513

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Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value On A Recurring Basis) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 8,948	$ 7,289
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts		173
Netting [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	8,948	7,289
Foreign currency forward contracts		$ 173

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Restructuring (Tables)

12 Months Ended

Sep. 27, 2013

Restructuring [Abstract]

Schedule Of Restructuring Reserve

		Employee Termination Costs		Contract Exit Costs		Other Exit Costs		Total
Accrued restructuring liabilities as of September 30, 2011	$	-	$	-	$	-	$	-
Activity during the period ended September 28, 2012:
Charges to earnings		574		282		162		1,018
Settlement payments		(146)		(282)		(62)		(490)
Accrued restructuring liabilities as of September 28, 2012		428		-		100		528
Activity during the period ended September 27, 2013:
Charges to earnings		766		315		508		1,589
Settlement payments		(1,110)		(96)		(405)		(1,611)
Accrued restructuring liabilities as of September 27, 2013	$	84	$	219	$	203	$	506

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Employee Benefits (Tables)

12 Months Ended

Sep. 27, 2013

Employee Benefits [Abstract]

Financial Position Of Non-Contributory Defined Benefit Plans

	2013		2012
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	25,516	$	21,032
Interest cost		997		1,036
Actuarial (gain) loss		(3,649)		4,224
Benefits paid		(813)		(776)
Projected benefit obligation, end of year		22,051		25,516
Fair value of plan assets:
Fair value of plan assets, beginning of year		13,673		11,304
Actual gain on plan assets		1,861		2,259
Company contributions		1,143		886
Benefits paid		(813)		(776)
Fair value of plan assets, end of year		15,864		13,673
Funded status of the plans		(6,187)		(11,843)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		191		191
Non-current pension liabilities		5,996		11,650
Accumulated other comprehensive loss		(5,008)		(10,207)
Components of accumulated other comprehensive loss:
Net actuarial loss		(5,008)		(10,207)
Accumulated other comprehensive loss	$	(5,008)	$	(10,207)

Net Periodic Benefit Cost For The Non-Contributory Defined Benefit Pension Plans

	2013		2012		2011
Interest cost	$	997	$	1,036	$	1,003
Expected return on plan assets		(977)		(942)		(962)
Amortization of unrecognized net actuarial loss		666		335		177
Net periodic pension cost		686		429		218
Other changes in benefit obligations recognized in other comprehensive income (loss), (OCI):
Net actuarial (gain) loss		(5,199)		2,571		2,321
Total recognized in net periodic pension cost and OCI	$	(4,513)	$	3,000	$	2,539

Estimated Benefit Payments

2014	$	900
2015		912
2016		967
2017		978
2018		1,032
Five years thereafter		5,748

Actuarial Assumptions Used To Determine The Projected Benefit Obligation

	Projected Benefit Obligation			Net Periodic Pension Cost
	2013	2012	2011	2013	2012	2011
Discount rate	5.00%	4.00%	5.00%	4.00%	5.00%	5.25%
Long-term rate of return	N/A	N/A	N/A	7.50%	7.50%	7.50%
Average salary increase rate	N/A	N/A	N/A	N/A	N/A	N/A

Pension Plans' Weighted Average Asset Allocations By Percent

	2013	2012
Equity securities	76%	74%
Fixed income securities	23%	25%
Other securities	1%	1%
	100%	100%

Pension Plan Assets Measured At Fair Value

		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	15,560	$	-	$	-	$	15,560
Money market funds		34		-		-		34
Group annuity contract		-		-		270		270
Total	$	15,594	$	-	$	270	$	15,864

The following table summarizes the Company’s pension plan assets measured at fair value as of September 28, 2012:

		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	13,290	$	-	$	-	$	13,290
Money market funds		52		-		-		52
Group annuity contract		-		-		331		331
Total	$	13,342	$	-	$	331	$	13,673

Summary Of Changes In Fair Vale of Level 3 Pension Plan Assets

	2013		2012
Level 3 assets, beginning of year	$	331	$	447
Purchases		6		8
Unrealized gain (loss)		1		(7)
Sales		(68)		(117)
Level 3 assets, end of year	$	270	$	331

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Common Stock (Tables)

12 Months Ended

Sep. 27, 2013

Equity [Abstract]

Schedule Of Authorized And Outstanding Shares By Class

	2013	2012
Class A, $0.05 par value:
Authorized	20,000,000	20,000,000
Outstanding	8,724,984	8,676,703
Class B, $0.05 par value:
Authorized	3,000,000	3,000,000
Outstanding	1,212,420	1,215,758

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Fair Value Measurements

12 Months Ended

Sep. 27, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

4FAIR VALUE MEASUREMENTS

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established based on three levels of inputs, of which the first two are considered observable and the last unobservable.

· Level 1 - Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets.

· Level 2 - Inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. These are typically obtained from readily-available pricing sources for comparable instruments.

· Level 3 - Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own assumptions of the data that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.

The following table summarizes the Company's financial assets measured at fair value as of September 27, 2013:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,948	$	-	$	-	$	8,948
The following table summarizes the Company's financial assets measured at fair value as of September 28, 2012:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	7,289	$	-	$	-	$	7,289
Foreign currency forward contracts		-		173		-		173

Rabbi trust assets are classified as trading securities and are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets.  The rabbi trust assets are used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan.  The mark-to-market adjustments are recorded in “Other (income) expense, net” in the Consolidated Statements of Operations.

The fair value of the foreign exchange forward contract reported above was measured using the market value approach based on foreign currency exchange rates and the notional amount of the forward contract. The mark-to-market adjustments are recorded in “Other (income) expense, net.”  See Note 2 of the Notes to Consolidated Financial Statementsfor information regarding the fair value of the Company’s debt instruments.  See Note 3 of the Notes to Consolidated Financial Statementsfor information regarding the Company’s usage of derivative instruments.

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended September 27, 2013, September 28, 2012 and September 30, 2011, was:
	Location of (income) loss recognized in Statement of Operations	2013		2012		2011
Rabbi trust assets	Other (income) expense, net	$	(1,013)	$	(1,153)	$	382
Foreign currency forward contracts	Other (income) expense, net		13		306		(361)

Certain assets and liabilities are measured at fair value on a non-recurring basis in periods subsequent to their initial recognition. 

During 2012, the Company recorded impairment on a trademark held by the Marine Electronics business, reducing its fair value to $0.  A $609 charge was included in “Administrative management, finance and information systems” expenses in the Marine Electronics segment related to this impairment during 2012.  During 2011, the Company recognized impairment of $334 on part of its facility in Ferndale, Washington in order to write the asset down to its estimated fair value of approximately $1,300.  The fair value of the facility was determined using a market approach based on recent selling prices of comparable properties. The impairment charge was included in “Other (income) expense, net” in the Company’s accompanying Consolidated Statements of Operations in the Watercraft segment.  This facility was sold in 2012 for approximately its fair value.  No assets or liabilities were measured at fair value on a non-recurring basis in 2013.

The following table summarizes the Company's assets measured at fair value on a non-recurring basis as of September 28, 2012 and the losses recognized as a result of this measurement in 2012:
		Level 1		Level 2		Level 3		Losses incurred
Other Intangibles	$	-	$	-	$	-	$	609

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Derivative Instruments And Hedging Activities (Schedule Of Loss Reclassified From AOCI Into Net Income) (Details) (Interest Expense [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Interest Expense [Member]
Derivative [Line Items]
Loss reclassified from AOCI to net income	$ 138	$ 789	$ 990

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Common Stock (Narrative) (Details)	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012
Class of Stock [Line Items]
Percentage of Class Dividends on Class A Common Stock Relative to Class B Common Stock	110.00%
Ratio of Class B Common Stock Convertible to Class A Common Stock	1
Shares converted	3,338	84
Class A [Member]
Class of Stock [Line Items]
Percentage of Members of the Board Elected by Class of Stock	25.00%
Vote Per Share Owned by Class of Stock	1
Class B [Member]
Class of Stock [Line Items]
Percentage of Members of the Board Elected by Class of Stock	75.00%
Vote Per Share Owned by Class of Stock	10

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Indebtedness (Tables)

12 Months Ended

Sep. 27, 2013

Indebtedness [Abstract]

Schedule Of Debt

	September 27 2013		September 28 2012
Term loans	$	8,142	$	8,456
Revolvers		-		-
Other		191		404
Total debt		8,333		8,860
Less current portion of long term debt		539		526
Less short term notes payable and revolving credit lines		-		-
Total long-term debt	$	7,794	$	8,334

Schedule Of Maturities Of Long-Term Debt

Fiscal Year
2014	$	539
2015		363
2016		368
2017		389
2018		410
Thereafter		6,264
Total	$	8,333

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Acquisition (Tables) (Jetboil Inc [Member])

12 Months Ended

Sep. 27, 2013

Jetboil Inc [Member]

Schedule Of Provisional Amount Adjustments

Provisional amount adjustments increase (decrease)
Financial assets	$	(33)
Inventories		(159)
Property, plant and equipment		80
Identifiable intangible assets and goodwill		3,865
Deferred tax liabilities		4,257
Financial liabilities		(390)

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	1,184
Inventories		2,232
Other current assets		167
Property, plant and equipment		314
Identifiable intangible assets		10,400
Less, accounts payable and accruals		1,111
Less, deferred tax liabilities		4,241
Total identifiable net assets		8,945
Goodwill		6,475
Net assets acquired	$	15,420

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

			Useful
Description	Amount		Life (yrs)
Patents		240		7
Noncontractual customer relationships		3,700		15
Non-compete agreements		1,060		4

Schedule Of Acquiree Net Sales And Operating Profit

	Acquisition Date through		Twelve months ended
	September 27, 2013		December 31, 2012 (unaudited)		December 31, 2011 (unaudited)
Net sales	$	10,672	$	13,745	$	10,775
Operating profit		564		2,469		1,203

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Quarterly Financial Summary (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Net sales	$ 77,315	$ 129,772	$ 132,100	$ 87,274	$ 74,795	$ 128,595	$ 128,726	$ 80,176	$ 426,461	$ 412,292	$ 407,422
Gross profit	28,814	54,337	54,084	33,814	28,447	54,247	50,527	31,101	171,049	164,322	163,135
Operating profit (loss)	(4,706)	16,133	12,638	1,526	(3,071)	14,222	13,981	(3,719)	25,591	21,413	17,670
Income (loss) before income taxes	(4,523)	15,510	13,063	610	(4,294)	14,044	13,278	(3,102)	24,660	19,926	12,250
Income tax expense (benefit)	(1,012)	1,856	4,126	363	(1,094)	5,049	5,995	(158)	5,333	9,792	(20,394)
Net income	$ (3,511)	$ 13,654	$ 8,937	$ 247	$ (3,200)	$ 8,995	$ 7,283	$ (2,944)	$ 19,327	$ 10,134	$ 32,644
Class A [Member]
Net income (loss) per common share - Basic	$ (0.36)	$ 1.39	$ 0.91	$ 0.03	$ (0.33)	$ 0.92	$ 0.75	$ (0.30)	$ 1.98	$ 1.04	$ 3.40
Net income (loss) per common share - Diluted	$ (0.35)	$ 1.37	$ 0.90	$ 0.02	$ (0.32)	$ 0.91	$ 0.74	$ (0.30)	$ 1.95	$ 1.03	$ 3.36
Class B [Member]
Net income (loss) per common share - Basic	$ (0.33)	$ 1.26	$ 0.83	$ 0.02	$ (0.28)	$ 0.84	$ 0.68	$ (0.30)	$ 1.79	$ 0.94	$ 3.07
Net income (loss) per common share - Diluted	$ (0.35)	$ 1.37	$ 0.90	$ 0.02	$ (0.32)	$ 0.91	$ 0.74	$ (0.30)	$ 1.95	$ 1.03	$ 3.36

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Employee Benefits

12 Months Ended

Sep. 27, 2013

Employee Benefits [Abstract]

Employee Benefits

7EMPLOYEE BENEFITS

The Company has non-contributory defined benefit pension plans covering certain U.S. employees.  Retirement benefits are generally provided based on employees’ years of service and average earnings.  Normal retirement age is 65, with provisions for earlier retirement.  The Company elected to freeze its U.S. defined benefit pension plans as of September 30, 2009 and as a result, there are no benefit accruals related to service performed after that date.

The financial position of the Company’s non-contributory defined benefit plans as of fiscal year end 2013 and 2012 was as follows:

	2013		2012
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	25,516	$	21,032
Interest cost		997		1,036
Actuarial (gain) loss		(3,649)		4,224
Benefits paid		(813)		(776)
Projected benefit obligation, end of year		22,051		25,516
Fair value of plan assets:
Fair value of plan assets, beginning of year		13,673		11,304
Actual gain on plan assets		1,861		2,259
Company contributions		1,143		886
Benefits paid		(813)		(776)
Fair value of plan assets, end of year		15,864		13,673
Funded status of the plans		(6,187)		(11,843)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		191		191
Non-current pension liabilities		5,996		11,650
Accumulated other comprehensive loss		(5,008)		(10,207)
Components of accumulated other comprehensive loss:
Net actuarial loss		(5,008)		(10,207)
Accumulated other comprehensive loss	$	(5,008)	$	(10,207)

Net periodic benefit cost for the non-contributory defined benefit pension plans for the respective years included the following pre-tax amounts:

	2013		2012		2011
Interest cost	$	997	$	1,036	$	1,003
Expected return on plan assets		(977)		(942)		(962)
Amortization of unrecognized net actuarial loss		666		335		177
Net periodic pension cost		686		429		218
Other changes in benefit obligations recognized in other comprehensive income (loss), (OCI):
Net actuarial (gain) loss		(5,199)		2,571		2,321
Total recognized in net periodic pension cost and OCI	$	(4,513)	$	3,000	$	2,539

The Company expects to recognize $333 of unrecognized loss amortization as a component of net periodic benefit cost in 2014.  This amount is included in accumulated other comprehensive income as of September 27, 2013.

At September 27, 2013, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $22,051 and $15,864, respectively, and there were no plans with plan assets in excess of benefit obligations. At September 28, 2012, the aggregate accumulated benefit obligation and aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets was $25,516 and $13,673, respectively, and there were no plans with plan assets in excess of benefit obligations.

The Company anticipates making contributions to the defined benefit pension plans of $492 through October 3, 2014.

Estimated benefit payments from the defined benefit plans to participants for the five years ending September 30, 2018 and five years thereafter are as follows:

2014	$	900
2015		912
2016		967
2017		978
2018		1,032
Five years thereafter		5,748

Actuarial assumptions used to determine the projected benefit obligation and net periodic pension cost as of the following fiscal years were as follows:

	Projected Benefit Obligation			Net Periodic Pension Cost
	2013	2012	2011	2013	2012	2011
Discount rate	5.00%	4.00%	5.00%	4.00%	5.00%	5.25%
Long-term rate of return	N/A	N/A	N/A	7.50%	7.50%	7.50%
Average salary increase rate	N/A	N/A	N/A	N/A	N/A	N/A

The change in discount rates in 2013 resulted in an actuarial gain of approximately $3,500.  The remainder of the actuarial gain for 2013 was related to adjustments to mortality tables, other modifications to actuarial assumptions and investment returns in excess of, or less than estimates.  In 2012 and 2011, the impact of the change in discount rates was actuarial losses of approximately $3,600 and $750, respectively. The remainder of the actuarial losses for each year resulted from adjustments to mortality tables, other modifications to actuarial assumptions and investment returns in excess of, or less than estimates.

To determine the discount rate assumption used in the Company’s pension valuation, the Company identified a benefit payout stream based on the demographics of the pension plans and constructed a hypothetical bond portfolio using high-quality corporate bonds with cash flows that matched that benefit payout stream.  A yield curve was calculated based on this hypothetical portfolio which was used for the discount rate determination.

The Company determines the long-term rate of return assumption for plan assets by using the historical asset returns for various investment asset classes and adjusting them to reflect future expectations.  The expected asset class returns are weighted by the targeted asset allocations, resulting in a weighted average return which is rounded to the nearest quarter percent.

The Company uses measurement dates of October 1 to determine pension expenses for each year and the last day of the fiscal year to determine the fair value of the pension assets.

The Company’s pension plans’ weighted average asset allocations at September 27, 2013 and September 28, 2012, by asset category were as follows:

	2013	2012
Equity securities	76%	74%
Fixed income securities	23%	25%
Other securities	1%	1%
	100%	100%

The Company’s primary investment objective for the plans’ assets is to maximize the probability of meeting the plans’ actuarial target rate of return of 7.5%, with a secondary goal of returning 4% above the rate of inflation. These return objectives are targeted while simultaneously striving to minimize risk of loss to the plans’ assets. The investment horizon over which the investment objectives are expected to be met is a full market cycle or five years, whichever is greater.

The Company’s investment strategy for the plans is to invest in a diversified portfolio that will generate average long-term returns commensurate with the aforementioned objectives while minimizing risk.

The following table summarizes the Company’s pension plan assets measured at fair value as of September 27, 2013:

		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	15,560	$	-	$	-	$	15,560
Money market funds		34		-		-		34
Group annuity contract		-		-		270		270
Total	$	15,594	$	-	$	270	$	15,864

The following table summarizes the Company’s pension plan assets measured at fair value as of September 28, 2012:

		Level 1		Level 2		Level 3		Total
Description:
Mutual fund	$	13,290	$	-	$	-	$	13,290
Money market funds		52		-		-		52
Group annuity contract		-		-		331		331
Total	$	13,342	$	-	$	331	$	13,673

The tables below set forth a summary of changes in fair value of the Company’s Level 3 pension plan assets for the years ended September 27, 2013 and September 28, 2012:

	2013		2012
Level 3 assets, beginning of year	$	331	$	447
Purchases		6		8
Unrealized gain (loss)		1		(7)
Sales		(68)		(117)
Level 3 assets, end of year	$	270	$	331

The fair values of the money market fund and mutual fund were derived from quoted market prices as substantially all of these instruments have active markets.  The fair value of the group annuity contract was derived using a discounted cash flow model with inputs based on current yields of similar instruments with comparable durations.  The asset allocation of the mutual fund is a U.S. large-cap blend based on a moderate allocation style, generally investing approximately 70% to 75% in equity securities and the remainder in fixed income securities.  The annuity contract consists of high quality bonds.

The Company also has a non-qualified deferred compensation plan that provides certain officers and employees the ability to defer a portion of their compensation until a later date.  The deferred amounts and earnings thereon are payable to participants, or designated beneficiaries, at specified future dates upon retirement, death or termination of employment from the Company.  The deferred compensation liability, which is classified as Other liabilities on our accompanying Consolidated Balance Sheets, was approximately $8,946 and $7,310 as of September 27, 2013 and September 28, 2012, respectively.

A majority of the Company’s full-time employees are covered by defined contribution programs. Expense attributable to the defined contribution programs was approximately $931,  $882 and  $853 for 2013, 2012 and 2011, respectively.

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Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Tendered for Tax Withholding on Vesting of Restricted Shares	43,464	6,621
Stock Based Compensation Tax Benefit	$ 532	$ 633	$ 0
Minimum Percentage of Fair Market Value for Employee Stock Purchase Plan Purchase Price	85.00%
Employee Stock Purchase Plan Shares Issued	9,562	10,349	5,475
Employee Stock Purchase Plan Expense	41	30	16
Tax Benefits from Share-based Awards	572	594	0
Parent Company [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Company's Closing Stock Price	$ 26.60
Non-vested Stock, Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		0 years 0 months 0 days
Non-vested Stock, Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of Stock Options	10 years
Number of Stock Options Granted During Period	0	0	0
Cash Received from Stock Option Exercises	86	338	323
Stock Option Exercises, Aggregate Intrinsic Value of Shares Received	171	689	567
Non-vested Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested stock grants	70,545	66,312
Non-vested stock grants, Weighted Average Grant Price	$ 20.66	$ 16.02	$ 13.74
Restricted Stock Vested, Aggregated Intrinsic Value	3,607	660	150
Stock-Based Compensation Expense, Net of Forfeitures	1,400	1,666	1,436
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	2,303
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested stock grants	6,600	0	0
Non-vested stock grants, Weighted Average Grant Price	$ 22.73
Stock-Based Compensation Expense, Net of Forfeitures	88	0	0
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 63
Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	764,058

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Income Taxes (Schedule Of Location Of Net Deferred Tax Assets In Consolidated Balance Sheet) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Income Taxes [Abstract]
Current assets	$ 7,869	$ 8,645
Non-current assets	8,039	14,808
Non-current liabilities	1,114	694
Net deferred tax assets	$ 14,794	$ 22,759

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Derivative Instruments And Hedging Activities

12 Months Ended

Sep. 27, 2013

Derivative Instruments And Hedging Activities [Abstract]

Derivative Instruments And Hedging Activities

3DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives.  In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements.  See Note 4 of the Notes to Consolidated Financial Statementsfor disclosures regarding the fair value and effects of changes in the fair value of derivative instruments.

Foreign Exchange Risk

The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars, Japanese yen and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 21% of the Company’s revenues for the fiscal year ended September 27, 2013 were denominated in currencies other than the U.S. dollar.  Approximately 11% were denominated in euros, with the remaining 10% denominated in various other foreign currencies.  Changes in foreign currency exchange rates can cause unexpected financial losses or cash flow needs.

The Company mitigates a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts.  Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate for a fixed amount of currency to be paid or received on a specified date in the future. The Company uses such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments denominated in foreign currencies. None of the Company’s derivative financial instruments have been designated as hedging instruments. 

As of September 27, 2013, the Company held no foreign currency forward contracts. 

Interest Rate Risk

The Company operates in a seasonal business and experiences significant fluctuations in operating cash flow as working capital needs increase in advance of the Company’s primary selling and cash generation season, and decline as accounts receivable are collected and cash is accumulated or debt is repaid.  The Company’s goal in managing its interest rate risk is to maintain a mix of floating rate and fixed rate debt such that permanent non-equity capital needs are largely funded with long term fixed rate debt and seasonal working capital needs are funded with short term floating rate debt.

When the appropriate mix of fixed rate or floating rate debt cannot be directly obtained in a cost effective manner, the Company may enter into interest rate swap contracts in order to change floating rate interest into fixed rate interest or vice versa for a specific amount of debt in order to achieve the desired proportions of floating rate and fixed rate debt.  An interest rate swap is a contract in which the Company agrees to exchange, at specified intervals, the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount.  The notional amount is the equivalent amount of debt that the Company wishes to change from a fixed interest rate to a floating interest rate or vice versa and is the basis for calculating the related interest payments required under the interest rate swap contract.

The Company held no interest rate swap contracts in 2013 or 2012.  As of September 27, 2013, the Company was unhedged with respect to interest rate risk on its floating rate debt.

The following discloses the location of loss reclassified from Accumulated Other Comprehensive Income (“AOCI”) into net income related to previously held derivative instruments during the years ended September 27, 2013,  September 28, 2012, and September 30, 2011:

Loss reclassified from AOCI into:	2013		2012		2011
Interest expense	$	138	$	789	$	990

The following discloses the location and amount of income or loss recognized for changes in the fair value of derivative instruments not designated as hedging instruments for the years ended September 27, 2013, September 28, 2012, and September 30, 2011:

	Location of  loss (gain)
Derivatives not designated as	recognized in Statement
hedging instruments	of Operations	2013		2012		2011
Foreign exchange forward contract	Other (income) expense, net	$	13	$	306	$	(361)

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Consolidated Statements Of Shareholders' Equity (USD $) In Thousands, except Share data	Common Stock [Member]	Capital In Excess Of Par Value [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Oct. 01, 2010	$ 479	$ 59,779	$ 50,039	$ (1)	$ 16,073
Balance, Shares at Oct. 01, 2010	9,579,777
Net income			32,644			32,644
Exercise of stock options	2	218
Exercise of stock options, Shares	40,780
Issuance of stock under employee stock purchase plan		88
Issuance of stock under employee stock purchase plan, Shares	5,475					5,475
Award of non-vested shares	8
Award of non-vested shares, Shares	157,359
Stock-based compensation		1,436
Currency translation adjustment					2,506	2,506
Change in pension plans					(737)
Reissue of treasury stock				1
Amortization of unrealized loss on interest rate swap					990	990
Balance at Sep. 30, 2011	489	61,521	82,683		18,832
Balance, Shares at Sep. 30, 2011	9,783,391
Net income			10,134			10,134
Exercise of stock options	2	269
Exercise of stock options, Shares	37,285
Issuance of stock under employee stock purchase plan	1	167
Issuance of stock under employee stock purchase plan, Shares	10,349					10,349
Award of non-vested shares	3
Award of non-vested shares, Shares	61,952
Stock-based compensation		1,666
Tax effect on stock based awards		594
Currency translation adjustment					(2,462)	(2,462)
Write off of currency translation adjustment (gain) loss					552	552
Change in pension plans					(1,594)
Purchase of treasury stock at cost				(9)
Purchase of treasury stock at cost, Shares	(6,621)
Reissue of treasury stock, Shares	6,105
Reissue of treasury stock		(33)
Amortization of unrealized loss on interest rate swap					789	789
Balance at Sep. 28, 2012	495	64,184	92,817	(9)	16,117
Balance, Shares at Sep. 28, 2012	9,892,461
Net income			19,327			19,327
Issuance of stock under employee stock purchase plan	1	227
Issuance of stock under employee stock purchase plan, Shares	9,562					9,562
Award of non-vested shares	3	(3)
Award of non-vested shares, Shares	70,545
Stock-based compensation		1,488
Tax effect on stock based awards		572
Currency translation adjustment					(28)	(28)
Write off of currency translation adjustment (gain) loss					(84)	(84)
Change in pension plans					3,223
Purchase of treasury stock at cost				(886)
Purchase of treasury stock at cost, Shares	(43,464)
Reissue of treasury stock, Shares	8,300
Reissue of treasury stock		(94)		180
Amortization of unrealized loss on interest rate swap					138	138
Balance at Sep. 27, 2013	$ 499	$ 66,374	$ 112,144	$ (715)	$ 19,366
Balance, Shares at Sep. 27, 2013	9,937,404

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Common Stock (Schedule Of Authorized And Outstanding Shares By Class) (Details) (USD $)	Sep. 27, 2013	Sep. 28, 2012
Class A [Member]
Class of Stock [Line Items]
Par Value	$ 0.05
Authorized	20,000,000	20,000,000
Outstanding	8,724,984	8,676,703
Class B [Member]
Class of Stock [Line Items]
Par Value	$ 0.05
Authorized	3,000,000	3,000,000
Outstanding	1,212,420	1,215,758

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Summary Of Significant Accounting Policies (Schedule Of Property, Plant And Equipment) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 146,708	$ 134,902
Less accumulated depreciation	103,314	98,235
Property, plant, and equipment, net	43,394	36,667
Property Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	596	599
Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	19,379	19,336
Furnitures, Fixtures And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$ 126,733	$ 114,967

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Summary Of Significant Accounting Policies (Advertising & Promotions) (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Summary Of Significant Accounting Policies [Abstract]
Advertising and Promotions Expense	$ 22,902	$ 21,745	$ 22,338
Capitalized Advertising Costs	$ 1,165	$ 1,074

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Acquisition (Provisional Amounts Adjustment) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013
Acquisition [Abstract]
Financial assets	$ (33)
Inventories	(159)
Property, plant and equipment	80
Identifiable intangible assets and goodwill	3,865
Deferred tax liabilities	4,257
Financial liabilities	$ (390)

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Employee Benefits (Net Periodic Benefit Cost For The Non-Contributory Defined Benefit Pension Plans) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Employee Benefits [Abstract]
Interest cost	$ 997	$ 1,036	$ 1,003
Expected return on plan assets	(977)	(942)	(962)
Amortization of unrecognized net actuarial loss	666	335	177
Net periodic pension cost	686	429	218
Net actuarial loss	(5,199)	2,571	2,321
Total recognized in net periodic pension cost and OCI	$ (4,513)	$ 3,000	$ 2,539

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Leases And Other Commitments (Tables)

12 Months Ended

Sep. 27, 2013

Leases And Other Commitments [Abstract]

Future Minimum Rental Commitments Under Non-Cancelable Operating Leases

Year	Related parties included in total		Total
2014	$	1,015	$	6,646
2015		844		5,590
2016		878		4,263
2017		909		2,144
2018		-		663
Thereafter		-		636

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Restructuring (Schedule Of Restructuring Reserve) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012
Restructuring Cost and Reserve [Line Items]
Beginning Balance	$ 528
Charges to earnings	1,589	1,018
Settlement payments	(1,611)	(490)
Ending Balance	506	528
Employee Termination Costs [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	428
Charges to earnings	766	574
Settlement payments	(1,110)	(146)
Ending Balance	84	428
Contract Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance
Charges to earnings	315	282
Settlement payments	(96)	(282)
Ending Balance	219
Other Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	100
Charges to earnings	508	162
Settlement payments	(405)	(62)
Ending Balance	$ 203	$ 100

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Litigation (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 28, 2012
Litigation [Abstract]
Settlement Payment Received	$ 3,500
Litigation Settlement Recovery	$ 3,500

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Employee Benefits (Financial Position Of Non-Contributory Defined Benefit Plans) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Employee Benefits [Abstract]
Projected benefit obligation, beginning of year	$ 25,516	$ 21,032
Interest cost	997	1,036	1,003
Actuarial loss	(3,649)	4,224
Benefits paid	(813)	(776)
Projected benefit obligation, end of year	22,051	25,516	21,032
Fair value of plan assets, beginning of year	13,673	11,304
Actual gain (loss) on plan assets	1,861	2,259
Company contributions	1,143	886
Fair value of plan assets, end of year	15,864	13,673	11,304
Funded status of the plans	(6,187)	(11,843)
Current penion liabilities	191	191
Non-current pension liabilities	5,996	11,650
Net actuarial loss	(5,008)	(10,207)
Accumulated other comprehensive loss	$ (5,008)	$ (10,207)

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Preferred Stock (Details)	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Equity [Abstract]
Shares Authorized	1,000,000	1,000,000
Shares Issued	0	0	0
Shares Outstanding	0

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Fair Value Measurements (Schedule Of The Location And Amount Of Income Or Loss Recognized For Changes In Fair Value Of Financial Instruments) (Details) (Other (Income) Expense, Net [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Rabbi Trust Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value	$ (1,013)	$ (1,153)	$ 382
Foreign Currency Forward Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Changes in fair value	$ 13	$ 306	$ (361)

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Indebtedness (Schedule Of Debt) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013	Sep. 28, 2012
Indebtedness [Abstract]
Term loans	$ 8,142	$ 8,456
Other	191	404
Total debt	8,333	8,860
Less current portion of long term debt	539	526
Total long-term debt	$ 7,794	$ 8,334

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Employee Benefits (Estimated Benefit Payments) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013
Employee Benefits [Abstract]
2014	$ 900
2015	912
2016	967
2017	978
2018	1,032
Five years thereafter	$ 5,748

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Stock-Based Compensation And Stock Ownership Plans

12 Months Ended

Sep. 27, 2013

Stock-Based Compensation And Stock Ownership Plans [Abstract]

Stock-Based Compensation And Stock Ownership Plans

10STOCK-BASED COMPENSATION AND Stock Ownership Plans

The Company’s current stock ownership plans provide for issuance of options to acquire shares of Class A common stock by key executives and non-employee directors. Current plans also allow for issuance of shares of restricted stock, restricted stock units or stock appreciation rights in lieu of options.

Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan there were 764,058 shares of the Company’s Class A common stock available for grant to key executives and non-employee directors at September 27, 2013.  Shares issued pursuant to the exercise of stock options or grants of restricted stock are typically issued first out of treasury stock to the extent that treasury shares are available.

The Company recognized tax benefits from the exercise of stock options and vesting of restricted stock of $572,  $594 and $0 for 2013, 2012 and 2011, respectively.  These amounts were recorded as increases in additional paid-in capital on the consolidated balance sheets and as cash from financing activities on the consolidated statements of cash flows.

Stock Options

All stock options have been granted at a price not less than fair market value at the date of grant and are currently exercisable. Stock options generally have a term of 10 years.

All of the Company’s stock options outstanding are fully vested, with no further compensation expense to be recorded. There were no grants of stock options in 2013, 2012 or 2011.

A summary of stock option activity related to the Company’s plans is shown below.

	Shares	Weighted Average Exercise    Price		Aggregate Intrinsic    Value		Weighted Average Remaining Contractual Term (Years)
Outstanding and exercisable at October 1, 2010	113,704	$	8.57
Exercised	(40,780)		5.79
Cancelled	(4,334)		6.28
Outstanding and exercisable at September 30, 2011	68,590		10.37
Exercised	(43,390)		7.79
Cancelled	(1,834)		7.42
Outstanding and exercisable at September 28, 2012	23,366		15.39
Exercised	(8,300)		10.36
Outstanding and exercisable at September 27, 2013	15,066		18.16	$	129	1.3

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $26.60 as of September 27, 2013, which would have been received by the option holders had those option holders exercised their stock options as of that date.  The intrinsic values of the stock received upon exercise of such options at their date of exercise during 2013, 2012 and 2011 were $171, $689 and $567, respectively.

The Company received cash proceeds from stock option exercises totaling $86,  $338 and $323 for the years ending September 27, 2013, September 28, 2012 and September 30, 2011, respectively.

Non-Vested Stock

All shares of non-vested stock awarded by the Company have been granted at their fair market value on the date of grant and vest either immediately or within five years after the grant date.  The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s shares traded.

A summary of non-vested stock activity for the two year period ended September 27, 2013 related to the Company’s stock ownership plans is as follows:
		Weighted Average
	Shares	Grant Price
Non-vested stock at September 30, 2011	472,761	$	11.86
Non-vested stock grants	66,312		16.02
Non-vested stock cancelled	(4,360)		9.12
Restricted stock vested	(41,165)		17.81
Non-vested stock at September 28, 2012	493,548		11.95
Non-vested stock grants	70,545		20.66
Restricted stock vested	(177,684)		11.43
Non-vested stock at September 27, 2013	386,409	$	13.78

Non-vested stock grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of shares by tendering a portion of the vested shares back to the Company. Shares tendered back to the Company were 43,464 and 6,621 during 2013 and 2012, respectively.  The fair value of restricted stock vested during 2013, 2012 and 2011 was approximately $3,607,  $660 and $150, respectively.  The weighted average grant date fair value for non-vested stock issued in 2011 was $13.74.

Stock compensation expense, net of forfeitures, related to non-vested stock was $1,400, $1,666 and $1,436 during 2013, 2012 and 2011, respectively.  The tax benefit recognized during 2013 and 2012 related to stock based compensation was $532 and $633.  There were no material tax benefits for stock based compensation recognized during 2011.  Unrecognized compensation cost related to non-vested stock as of September 27, 2013 was $2,303, which amount will be amortized to expense through November 2016 or adjusted for changes in future estimated or actual forfeitures.

Restricted Stock Units

All restricted stock units awarded by the Company have been granted at their fair market value on the date of grant and vest on the one year anniversary of the grant date.  The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s shares traded.

The Company issued 6,600 restricted stock units at a weighted average grant fair value of $22.73 for the year ended September 27, 2013.  No restricted stock units were granted in 2012 or 2011.

Stock compensation expense, net of forfeitures, related to restricted stock units was $88 for the year ended September 27, 2013.  There was no stock compensation expense related to the issuance of restricted stock units during 2012 or 2011.  Unrecognized compensation cost related to non-vested restricted stock units as of September 27, 2013 was $63, which amount will be amortized to expense through February 2014 or adjusted for changes in future estimated or actual forfeitures.

Employee Stock Purchase Plan

The 2009 Employees’ Stock Purchase Plan (the “Purchase Plan”) provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or at the end of the offering period, whichever is lower.

The Company issued 9,562,  10,349 and 5,475 shares of Class A common stock under the Purchase Plan during the years 2013, 2012 and 2011, respectively, and recognized expense of $41, $30 and $16 in 2013, 2012 and 2011, respectively.

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Income Taxes

12 Months Ended

Sep. 27, 2013

Income Taxes [Abstract]

Income Taxes

6INCOME TAXES

The U.S. and foreign income before income taxes for the respective years consisted of the following:

	2013		2012		2011
United States	$	19,885	$	20,332	$	11,133
Foreign		4,775		(406)		1,117
	$	24,660	$	19,926	$	12,250

Income tax expense (benefit) for the respective years consisted of the following:

	2013		2012		2011
Current:
Federal (net of tax benefit from operating loss carryforward of $0,  $3,098 and $2,505, respectively)	$	2,832	$	828	$	-
State		470		378		642
Foreign		1,437		1,595		2,000
Deferred		594		6,991		(23,036)
	$	5,333	$	9,792	$	(20,394)

The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities at the end of the respective years are presented below:

	2013		2012
Deferred tax assets:
Inventories	$	1,974	$	3,700
Compensation		7,074		8,635
Tax credit carryforwards		6,385		8,331
Goodwill and other intangibles		-		3,181
Net operating loss carryforwards		7,215		7,507
Depreciation and amortization		-		220
Other		5,109		5,178
Total gross deferred tax assets		27,757		36,752
Less valuation allowance		9,479		13,299
Deferred tax assets		18,278		23,453
Deferred tax liabilities:
Goodwill and other intangibles		1,279		-
Depreciation and amortization		1,091		-
Foreign statutory reserves		1,114		694
Net deferred tax assets	$	14,794	$	22,759

The net deferred tax assets recorded in the Consolidated Balance Sheet as of the fiscal years ended September 27, 2013 and September 28, 2012 were as follows:

	2013		2012
Current assets	$	7,869	$	8,645
Non-current assets		8,039		14,808
Non-current liabilities		1,114		694
Net deferred tax assets	$	14,794	$	22,759

The significant differences between the statutory federal tax rate and the effective income tax rates for the Company for the respective years shown below were as follows:

	2013	2012	2011
Statutory U.S. federal income tax rate	35.0	35.0	35.0
Foreign rate differential	(4.1)	(1.0)	(0.9)
State income tax, net of federal benefit	4.5	3.1	4.2
Tax credit	(3.1)	-	(2.4)
Increase (Decrease) in valuation reserve for deferred tax assets	(11.5)	7.1	(211.0)
Other	0.8	4.9	8.6
	21.6	49.1	(166.5)

The Company’s net operating loss carryforwards and their expirations as of September 27, 2013 were as follows:

	State		United States		Foreign		Total
Year of expiration
2014-2018	$	1,673	$	-	$	1,226	$	2,899
2019-2023		1,049		-		1,501		2,550
2024-2028		3,211		-		2,006		5,217
2029-2033		29,739		-		594		30,333
Indefinite		-		-		9,135		9,135
Total	$	35,672	$	-	$	14,462	$	50,134

The Company has tax credit carryforwards comprised of foreign tax credits, research and development and other state credits as shown in the table below.

	State		Federal		Total
Year of expiration
2014-2018	$	767	$	-	$	767
2019-2023		1,143		2,464		3,607
2024-2028		767		386		1,153
2029-2033		-		765		765
Indefinite		-		93		93
Total	$	2,677	$	3,708	$	6,385

Under generally accepted accounting principles, the Company considers at each reporting period all available evidence, both positive and negative, to determine whether, based on the weight of that evidence, a valuation allowance is needed to reduce its deferred tax asset to an amount that is more likely than not to be realized.  The determination of the need for a valuation allowance for the deferred tax assets is dependent upon management’s evaluation of both positive and negative evidence.  Positive evidence includes the probability of achieving forecasted future taxable income, applicable tax strategies and assessments of the current and future economic and business conditions.  Negative evidence includes the Company’s cumulative losses and expiring tax carryforwards.  

For 2013, the positive impact of the valuation allowance in the amount of $2,831 on tax expense was primarily the result of the expected usage of foreign tax credits of $3,076, offset in part by increases in foreign valuation allowances of $244.  Operating losses in France, Netherlands, New Zealand and the United Kingdom were partially offset by income in Italy, Spain and Japan.

The change in the valuation allowance in 2012 provided a negative impact of $1,410 to the effective tax expense.  This amount was primarily the result of increases in foreign valuation allowances of $1,787, which were partially offset by U.S. usage of tax attributes totaling $377.  In fiscal 2012, the Company established a valuation allowance of $173 against the net deferred tax assets in the New Zealand tax jurisdiction based on a cumulative earnings deficit.  Additional operating losses in France, Japan, Italy, Spain and United Kingdom also increased the valuation allowance by $1,614 in fiscal 2012.

At September 30, 2011, the Company’s federal and state deferred tax assets were comprised of future tax benefits associated with net operating loss carryforwards and future deductions and credits and, prior to a valuation allowance, totaled $34,814. Based upon future projections and the fact that the Company’s U.S. operations generated cumulative profits over the three year period ended September 30, 2011, the Company believed it would generate sufficient taxable income before most tax assets will expire.  It therefore concluded during fiscal 2011 that a valuation allowance was no longer required for the majority of the federal deferred tax assets.

The decrease in the valuation allowance in 2011, due to usage during the year and the year-end reversal, provided a benefit of $25,305 to the Company’s effective tax expense.  This was partially offset by the increase in foreign valuation allowances of $2,419.  In fiscal 2011 the Company established a valuation allowance of $903 against the net deferred tax assets in French tax jurisdictions based upon a cumulative earnings deficit.  Additional operating losses in Japan, Italy, Spain and United Kingdom also increased the valuation allowance by $1,516 in fiscal 2011.

Taxes paid were $2,399,  $3,163 and  $878 for 2013, 2012 and 2011, respectively. 

The decrease in deferred tax assets due to utilization of U.S. federal net operating loss carryforwards was $0,  $5,260 and $3,135 for 2013, 2012 and 2011, respectively.

A reconciliation of the beginning and ending amount of unrecognized tax benefits for the last three fiscal years was as follows:

Balance at October 1, 2010	$	1,255
Settlement		(168)
Lapse of statute of limitations		(122)
Gross increases - tax positions in  period		719
Balance at September 30, 2011	$	1,684
Settlement		(773)
Lapse of statute of limitations		(123)
Gross increases - tax positions in  period		1,112
Balance at September 28, 2012	$	1,900
Settlement		(186)
Lapse of statute of limitations		(214)
Gross increases - tax positions in  period		655
Balance at September 27, 2013	$	2,155

Unrecognized tax benefits are included in accrued taxes in the accompanying Consolidated Balance Sheets.

In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. The total accrued interest with respect to income taxes was approximately $354 and $361 for the years ended September 27, 2013 and September 28, 2012, respectively.  Interest of ($6),  $113 and $39 was recorded as a component of income tax expense (benefit) in the accompanying Consolidated Statements of Operations during fiscal years 2013, 2012 and 2011, respectively. 

The Company is currently undergoing an examination in Italy.  There was a change in unrecognized tax benefits as a result of the settlement of a tax audit in Italy in the year ended September 28, 2012 and in Germany in the year ended September 30, 2011.  The amount of unrecognized tax benefits recognized within the next twelve months may decrease due to expiration of the statute of limitations for certain years in various jurisdictions.  However, it is possible that a jurisdiction may open an audit prior to the statute expiring or one of the above audits may adjust the Company’s tax filings.  At this time, an estimate of the range of the reasonably possible change cannot be made. 

The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. The following tax years remain subject to examination by the respective major tax jurisdictions:

Jurisdiction	Fiscal Years
United States	2010-2013
Canada	2009-2013
France	2009-2013
Germany	2009-2013
Italy	2009-2013
Japan	2012-2013
Switzerland	2003-2013

The Company has not provided additional U.S. income taxes on $118,542 of undistributed earnings of consolidated foreign subsidiaries included in Shareholders’ Equity attributable to Johnson Outdoors.  Such earnings could become taxable upon the sale or liquidation of these foreign subsidiaries or upon dividend repatriation.  The Company’s intent is for such earnings to be reinvested by the subsidiaries or to be repatriated only when it would be tax effective through the utilization of foreign tax credits.  It is not practicable to estimate the amount of unrecognized withholding taxes and deferred tax liability on such earnings.  As of September 27, 2013, the Company held approximately $45,900 of cash and cash equivalents in foreign jurisdictions.

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Leases And Other Commitments (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Operating Leased Assets [Line Items]
Rental expense	$ 8,627	$ 9,126	$ 8,731
Related Parties [Member]
Operating Leased Assets [Line Items]
Rental expense	$ 1,127	$ 1,124	$ 849

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Litigation

12 Months Ended

Sep. 27, 2013

Litigation [Abstract]

Litigation

13LITIGATION

The Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and environmental matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

In  2012, the Company received a $3,500 settlement payment resolving an ongoing claim with its insurance carriers, which was recognized in the Company’s Watercraft segment.  As part of the settlement, the Company’s former lawsuit filed in the U.S. District for the Eastern District of Wisconsin against its insurers was dismissed.  The Company originally initiated legal proceedings in May 2005 to seek coverage from its insurers related to an intellectual property dispute between the Company and one of its competitors, which was later settled.

The Company considers the defense of its intellectual property assets to be an ordinary and necessary operating activity essential to maintaining its competitive advantages.  Such activities are not of a financing nature and are not unusual or infrequent.  As a result, and in accordance with the presentation guidance in the Income Statement Subtopics in ASC 225, the Company recognized all of the litigation costs incurred and the payment of the settlement in relation to this matter as a component of operating expenses.  Accordingly, the insurance recovery related to these costs was also recognized in operations as a matter of consistency. 

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Related Party Transactions

12 Months Ended

Sep. 27, 2013

Related Party Transactions [Abstract]

Related Party Transactions

11RELATED PARTY Transactions

The Company conducts transactions with certain related parties including organizations controlled by the Johnson Family and other related parties. These transactions include consulting services, aviation services, office rental, and certain administrative activities. Total costs of these transactions were $1,434, $1,479 and $1,487 for 2013, 2012 and 2011, respectively.  Amounts due to/from related parties were immaterial at September 27, 2013 and September 28, 2012.

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Acquisition (Identifiable Assets Acquired and Liabilities Assumed) (Details) (Jetboil Inc [Member], USD $) In Thousands, unless otherwise specified	Sep. 27, 2013
Jetboil Inc [Member]
Accounts receivable	$ 1,184
Inventory	2,232
Other current assets	167
Property, plant and equipment	314
Identifiable intangible assets	10,400
Less, accounts payable and accruals	1,111
Less, deferred tax liabilities	4,241
Total identifiable net assets	8,945
Goodwill	6,475
Net assets acquired	$ 15,420

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Document and Entity Information (USD $)	12 Months Ended
	Sep. 27, 2013	Mar. 29, 2013	Nov. 29, 2013 Class A [Member]	Nov. 29, 2013 Class B [Member]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 27, 2013
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2013
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--09-27
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding			8,724,984	1,212,420
Entity Well-known Seasoned Issuer	No
Entity Public Float		$ 112,802,441
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No

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Employee Benefits (Actuarial Assumptions Used To Determine The Projected Benefit Obligation) (Details)	12 Months Ended
	Sep. 27, 2013	Sep. 28, 2012	Sep. 30, 2011
Employee Benefits [Abstract]
Discount rate, Projected Benefit Obligation	5.00%	4.00%	5.00%
Long-term rate of return, Projected Benefit Obligation
Average salary increase rate, Projected Benefit Obligation
Discount rate, Net Periodic Pension Cost	4.00%	5.00%	5.25%
Long-term rate of return, Net Periodic Pension Cost	7.50%	7.50%	7.50%
Average salary increase rate, Net Periodic Pension Cost

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Segments Of Business

12 Months Ended

Sep. 27, 2013

Segments Of Business [Abstract]

Segments Of Business

12SEGMENTS OF BUSINESS

The Company conducts its worldwide operations through separate business segments, each of which represent major product lines. Operations are conducted in the U.S. 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 Consolidated Statements of Operations, and inter-unit transfers, which are priced to recover costs 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 years presented.

A summary of the Company’s operations by business segment is presented below:

	2013		2012		2011
Net sales:
Marine Electronics:
Unaffiliated customers	$	247,474	$	231,014	$	221,839
Interunit transfers		270		220		276
Outdoor Equipment:
Unaffiliated customers		44,147		35,267		38,832
Interunit transfers		76		61		50
Watercraft:
Unaffiliated customers		50,745		58,092		57,583
Interunit transfers		113		109		149
Diving
Unaffiliated customers		83,532		87,367		88,627
Interunit transfers		1,004		628		917
Other / Corporate		563		552		541
Eliminations		(1,463)		(1,018)		(1,392)
Total	$	426,461	$	412,292	$	407,422
Operating profit (loss):
Marine Electronics	$	32,172	$	25,230	$	21,074
Outdoor Equipment		2,180		2,831		2,996
Watercraft		(2,116)		(408)		(1,351)
Diving		5,694		6,408		3,610
Other / Corporate		(12,339)		(12,648)		(8,659)
	$	25,591	$	21,413	$	17,670
Depreciation and amortization expense:
Marine Electronics	$	5,371	$	7,058	$	5,694
Outdoor Equipment		1,051		447		479
Watercraft		1,483		1,658		1,454
Diving		839		1,255		1,942
Other / Corporate		1,326		1,464		1,308
	$	10,070	$	11,882	$	10,877
Capital expenditures:
Marine Electronics	$	12,400	$	9,569	$	5,283
Outdoor Equipment		381		791		262
Watercraft		1,282		733		1,274
Diving		973		589		1,269
Other / Corporate		1,297		350		1,279
	$	16,333	$	12,032	$	9,367
Goodwill, net:
Marine Electronics	$	10,367	$	10,362
Outdoor Equipment		6,475		-
Watercraft		-		-
Diving		4,211		4,104
	$	21,053	$	14,466
Total assets (end of period):
Marine Electronics	$	111,459	$	97,261
Outdoor Equipment		43,630		26,978
Watercraft		27,810		32,766
Diving		70,810		70,957
Other / Corporate		34,641		35,670
	$	288,350	$	263,632

A summary of the Company’s operations by geographic area is presented below:

	2013		2012		2011
Net sales:
United States:
Unaffiliated customers	$	327,606	$	307,090	$	298,193
Interunit transfers		19,881		18,972		18,276
Europe:
Unaffiliated customers		46,740		55,651		66,681
Interunit transfers		12,018		10,776		9,854
Other:
Unaffiliated customers		52,115		49,551		42,548
Interunit transfers		668		2,149		2,324
Eliminations		(32,567)		(31,897)		(30,454)
	$	426,461	$	412,292	$	407,422
Total assets:
United States	$	196,166	$	167,545
Europe		56,759		57,273
Other		35,425		38,814
	$	288,350	$	263,632
Long-term assets:
United States	$	85,100	$	57,894
Europe		5,957		7,350
Other		682		628
	$	91,739	$	65,872

(1) Long term assets consist of net property, plant and equipment, net intangible assets, goodwill and other assets excluding deferred income taxes.

The Company had no single customer that accounted for more than 10% of its net sales in fiscal 2013, 2012 or 2011.

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Derivative Instruments And Hedging Activities (Narrative) (Details)	12 Months Ended
	Sep. 27, 2013 contract
Derivative [Line Items]
Percent of Revenues in Foreign Currency	21.00%
Number of Instruments Held	0
Euro [Member]
Derivative [Line Items]
Percent of Revenues in Foreign Currency	11.00%
Other Foreign Currencies [Member]
Derivative [Line Items]
Percent of Revenues in Foreign Currency	10.00%

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Indebtedness (Schedule Of Maturities Of Long-Term Debt) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2013
Indebtedness [Abstract]
2014	$ 539
2015	363
2016	368
2017	389
2018	410
Thereafter	6,264
Total	$ 8,333

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Employee Benefits (Pension Plans' Weighted Average Asset Allocations By Percent) (Details)	Sep. 27, 2013	Sep. 28, 2012
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	100.00%	100.00%
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	76.00%	74.00%
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	23.00%	25.00%
Other Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation	1.00%	1.00%