Segment Information (Tables)

3 Months Ended

Jan. 01, 2022

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The tables below present segment net sales and gross profit for the periods presented:

Net sales
	Three Months Ended
(in thousands of dollars)	January 1, 2022		January 2, 2021
Bus (1)	$	112,437	$	117,834
Parts (1)	16,786		12,600
Segment net sales	$	129,223	$	130,434

(1) Parts segment revenue includes $0.8 million for each of the three months ended January 1, 2022 and January 2, 2021 related to inter-segment sales of parts that were eliminated by the Bus segment upon consolidation.

Gross profit
	Three Months Ended
(in thousands of dollars)	January 1, 2022		January 2, 2021
Bus	$	9,642	$	9,710
Parts	6,555		4,758
Segment gross profit	$	16,197	$	14,468

Reconciliation of Operating Profit (Loss) from Segments to Consolidated

The following table is a reconciliation of segment gross profit to consolidated loss before income taxes for the periods presented:

	Three Months Ended
(in thousands of dollars)	January 1, 2022		January 2, 2021
Segment gross profit	$	16,197	$	14,468
Adjustments:
Selling, general and administrative expenses	(18,233)		(14,690)
Interest expense	(3,082)		(1,930)
Interest income	—		1
Other income, net	736		643
Loss on debt modification	(561)		(598)
Loss before income taxes	$	(4,943)	$	(2,106)

Revenue from External Customers by Geographic Areas

Sales are attributable to geographic areas based on customer location and were as follows for the periods presented:

	Three Months Ended
(in thousands of dollars)	January 1, 2022		January 2, 2021
United States	$	100,547	$	119,077
Canada	26,304		10,466
Rest of world	2,372		891
Total net sales	$	129,223	$	130,434