SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 28, 2018

Accounting Policies [Abstract]

Schedule of Inventories

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

	September 28 2018		September 29 2017
Raw materials	$	40,375	$	32,826
Work in process	39		48
Finished goods	48,450		46,274
	$	88,864	$	79,148

Schedule Of Property And Equipment, Useful Life

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

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

Schedule Of Property, Plant And Equipment

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

	2018		2017
Property improvements	$	590	$	590
Buildings and improvements	21,669		21,770
Furniture and fixtures, equipment and computer software	164,997		159,145
	187,256		181,505
Less accumulated depreciation	131,322		132,567
	$	55,934	$	48,938

Schedule of Goodwill

The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2018 and 2017 were as follows:

		Fishing			Camping			Watercraft			Diving			Total
Balance at September 30, 2016
	Goodwill	$	17,425		$	7,038		$	6,242		$	33,078		$	63,783
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		11,196			—			—			—			11,196
	Currency translation	42			—			—			—			42
Balance at September 29, 2017
	Goodwill	17,467			7,038			6,242			33,078			63,825
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		11,238			—			—			—			11,238
	Currency translation	(39		)	—			—			—			(39		)
Balance at September 28, 2018
	Goodwill	17,428			7,038			6,242			33,078			63,786
	Accumulated impairment losses	(6,229		)	(7,038		)	(6,242		)	(33,078		)	(52,587		)
		$	11,199		$	—		$	—		$	—		$	11,199

Schedule Of Intangible Assets

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

	2018							2017
	Gross Intangible		Accumulated Amortization			Net		Gross Intangible		Accumulated Amortization			Net
Amortized other intangible assets:
Patents and trademarks	$	4,205	$	(4,170	)	$	35	$	4,213	$	(4,144	)	$	69
Other amortizable intangibles	11,095		(5,814		)	5,281		11,131		(4,749		)	6,382
Non-amortized trademarks	7,025		—			7,025		7,025		—			7,025
	$	22,325	$	(9,984	)	$	12,341	$	22,369	$	(8,893	)	$	13,476

Schedule Of Warranty Activity

The following table summarizes the warranty activity for the three years in the period ended September 28, 2018.

Balance at October 2, 2015	$	4,301
Expense accruals for warranties issued during the period	4,699
Less current period warranty claims paid	4,674
Balance at September 30, 2016	$	4,326
Expense accruals for warranties issued during the period	7,452
Less current period warranty claims paid	5,385
Balance at September 29, 2017	$	6,393
Expense accruals for warranties issued during the period	9,389
Less current period warranty claims paid	7,283
Balance at September 28, 2018	$	8,499

Reclassifications out of AOCI

The reclassifications out of AOCI for the year ended September 28, 2018 were as follows:

				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans
Amortization of loss	$	553		Cost of sales / Operating expense
Tax effects	(133		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	(2,378		)	Other income and expense
Total reclassifications for the period	$	(1,958	)

The reclassifications out of AOCI for the year ended September 29, 2017 were as follows:

				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	731		Cost of sales / Operating expense
Tax effects	(278		)	Income tax expense
Foreign currency translation adjustments:
Write off of currency translation amounts	64			Other income and expense
Total reclassifications for the period	$	517

The reclassifications out of AOCI for the year ended September 30, 2016 were as follows:

				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	566		Cost of sales / Operating expense
Tax effects	(215		)	Income tax expense
Foreign currency translation adjustments
Write off of currency translation amounts	(249		)	Other income and expense
Total reclassifications for the period	$	102

Schedule Of Accumulated Other Comprehensive Income (Loss)

The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of  the end of fiscal year 2018, 2017 and 2016 were as follows:

	2018								2017								2016
	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	$	7,796		$	—	$	7,796		$	11,179		$	—	$	11,179		$	10,525		$	—	$	10,525
Unamortized loss on pension plans	(5,329		)	1,020		(4,309		)	(7,799		)	1,613		(6,186		)	(10,999		)	2,828		(8,171		)
Accumulated other comprehensive income	$	2,467		$	1,020	$	3,487		$	3,380		$	1,613	$	4,993		$	(474	)	$	2,828	$	2,354

The changes in AOCI by component, net of tax, for the year ended September 28, 2018 were as follows:

	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 29, 2017	$	11,179		$	(6,186	)	$	4,993
Other comprehensive (loss) income before reclassifications	(1,005		)	1,917			912
Amounts reclassified from accumulated other comprehensive income	(2,378		)	553			(1,825		)
Tax effects	—			(593		)	(593		)
Balance at September 28, 2018	$	7,796		$	(4,309	)	$	3,487

The changes in AOCI by component, net of tax, for the year ended September 29, 2017 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016	$	10,525	$	(8,171	)	$	2,354
Other comprehensive income before reclassifications	590		2,470			3,060
Amounts reclassified from accumulated other comprehensive income	64		731			795
Tax effects	—		(1,216		)	(1,216		)
Balance at September 29, 2017	$	11,179	$	(6,186	)	$	4,993

Schedule Of Basic And Diluted Earnings Per Share

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

	2018			2017			2016
Net income	$	40,669		$	35,157		$	13,501
Less: Undistributed earnings reallocated to non-vested shareholders	(224		)	(375		)	(258		)
Dilutive earnings	$	40,445		$	34,782		$	13,243
Weighted average common shares – Basic:
Class A	8,730			8,675			8,627
Class B	1,212			1,212			1,212
Dilutive stock options and restricted stock units	54			33			16
Weighted average common shares - Dilutive	9,996			9,920			9,855
Net income per common share – Basic:
Class A	$	4.12		$	3.56		$	1.36
Class B	$	3.74		$	3.23		$	1.24
Net income per common share – Diluted:
Class A	$	4.05		$	3.51		$	1.34
Class B	$	4.05		$	3.51		$	1.34