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Accounting Policies, by Policy (Policies)
 12 Months Ended
Sep. 28, 2013
Accounting Policies [Abstract]  
Consolidation, Policy [Policy Text Block]

Principles of Consolidation


The consolidated financial statements include the accounts of the Company and Span-Canada, its wholly-owned subsidiary. Significant intra-entity accounts and transactions have been eliminated.
Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents


We consider all highly liquid investments with a maturity when purchased of three months or less to be cash equivalents. Depending on market conditions, we may maintain a centralized cash management program whereby our excess cash balances are invested in commercial paper and are considered cash equivalents. Cash balances in our accounts usually exceed federally insured limits.
Receivables, Policy [Policy Text Block]

Accounts Receivable


We provide credit in the normal course of business and perform ongoing credit evaluations on certain of our customers, but we generally do not require collateral to support these receivables. We also establish an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information. Account balances are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.
Inventory, Policy [Policy Text Block]

Inventories


Our inventories are valued at the lower of cost (first-in, first-out method) or market.
Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment


Property and equipment is stated at cost. Maintenance, repairs and minor replacements that do not improve or extend the useful lives of assets are expensed when incurred. Depreciation is computed using the straight-line method. Estimated useful lives for buildings and land improvements range from 15 to 35 years. The estimated useful lives of all other property and equipment range from 3 to 15 years. For income tax purposes, substantially all depreciation is computed using accelerated methods.
Goodwill and Intangible Assets, Policy [Policy Text Block]

Goodwill and Intangibles


Intangible assets are amortized using the straight-line method. Costs of patents are amortized over periods ranging from 10 to 17 years, and trademarks are amortized over periods of 5 or 10 years. Trade names, non-competition agreements and customer relationships associated with the asset acquisition of M.C. Healthcare are being amortized over periods of 2.0 to 11.8 years, which represent the estimated remaining useful lives of the identifiable intangible assets. Goodwill, or costs in excess of the fair value of net assets, was acquired from three separate acquisitions. See Note 2 – Acquisition of M.C. Healthcare Products Inc. Accumulated amortization of intangible assets at September 28, 2013 and September 29, 2012 was approximately $2,519,000 and $2,062,000, respectively. Annually as of the end of our fiscal year, we review these assets for impairment. We also review long-lived assets and the related intangible assets for impairment whenever events or changes in circumstances indicate the carrying amount of such assets may not be recoverable.
Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign Currency Translation


The assets and liabilities of Span-Canada, operating under the name “M.C. Healthcare Products,” which uses the Canadian dollar as its functional currency, are translated into U.S. dollars at the year-end exchange rate. Revenues and expenses are translated at weighted average exchange rates. The resulting translation adjustments are recorded as a separate component of shareholders' equity.
Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition


We recognize revenue when goods are shipped and title passes to the customer. There are no customer acceptance provisions, and the right to return exists only in cases of damaged product, non-compliance with customer specifications or warranty claims. Taxes collected from customers and remitted to government authorities are recorded on a net basis (excluded from revenues).


We have applied the accounting and disclosure requirements of Securities and Exchange Commission Staff Accounting Bulletin (“SAB”) No. 104.
Advertising Cost, Policy, Expensed Advertising Cost [Policy Text Block]

Advertising Costs


Advertising costs are expensed as incurred.
Shipping and Handling Cost, Policy [Policy Text Block]

Shipping and Handling Costs


Shipping and handling costs that are not reimbursed by customers are charged to selling and marketing expenses and were approximately $2,233,000 in 2013, $2,238,000 in 2012, and $1,966,000 in 2011.
Revenue Recognition, Rebates [Policy Text Block]

Customer Rebates


We offer rebates to certain of our distributors based on predetermined sales targets. These rebates vary by the type of product sold and by distributor and are based on a percentage of the applicable sales target. The rebate expense is charged as a reduction of gross sales. Rebate expense and the associated liability are calculated and recorded as the rebate-related revenue is recognized.
Earnings Per Share, Policy [Policy Text Block]

Earnings Per Share of Common Stock


Earnings per share of common stock are computed based on the weighted average number of shares outstanding during each period.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation


We measure and recognize compensation expense for all stock-based payments at fair value. Stock-based payments include stock option grants. We grant options to purchase common stock to some of our employees under various plans at prices equal to the market value of the stock on the dates the options were granted. New shares of stock are issued upon share option exercise. We do not have treasury stock.


The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions for grants made in fiscal 2011: risk-free interest rate of 2.54%; dividend yield of 2.5%; volatility factor of the expected market price of our common stock of 43.02%; and a weighted average expected life of the options of 9.0 years. No options were granted during fiscal years 2013 and 2012.
Fiscal Period, Policy [Policy Text Block]

Fiscal Year


Our fiscal year ends on the Saturday nearest to September 30. Fiscal years 2013, 2012 and 2011 were 52-week years. Fiscal year 2014 will be a 52-week year.
Income Tax, Policy [Policy Text Block]

Income Taxes


The liability method is used in accounting for federal and state income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that are projected to be in effect when the differences are expected to reverse. The Company’s practice is to recognize interest and penalties, if any, related to income tax matters as part of income tax expense.
Use of Estimates, Policy [Policy Text Block]

Use of Estimates


The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes and the disclosure of contingent assets and liabilities. Although these estimates are based on our knowledge of current events and actions planned for the future, the estimates may ultimately differ from actual results.
New Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued Accounting Standards


Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”) or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.


In September 2011, the FASB issued guidance regarding assessing whether it is necessary to perform goodwill impairment tests on a recurring basis. The guidance permits an entity to first assess qualitative factors to determine whether it is “more likely than not” that the fair market value of a reporting unit is less than its carrying amounts as a basis for determining whether it is necessary to perform the goodwill impairment test. The amended guidance was effective for annual and interim periods beginning after December 15, 2011, with early adoption permitted. The Company’s adoption of this guidance effective September 30, 2012 had no impact on the Company’s consolidated results of operations, cash flow or financial position.


In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting reclassifications out of accumulated other comprehensive income. Specifically, the new amendments to ASU No. 2013-02 will require, depending upon the items being reclassified, the (i) presentation (either on the face of the statement where net income is presented or in the notes) of the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income; and/or (ii) the cross-reference to other disclosures currently required under U.S. GAAP that provide additional detail about such items. These requirements are effective prospectively for the Company beginning September 29, 2013, and we do not expect their adoption to have a significant impact on the Company’s consolidated results of operations, cash flows or financial position.
Subsequent Events, Policy [Policy Text Block]

Subsequent Events


In preparing these financial statements, the Company has evaluated events and transactions for potential recognition or disclosure through the issuance of the financial statements.
Reclassification, Policy [Policy Text Block]

Reclassifications


Certain prior year amounts have been reclassified to conform to the current year presentation in the accompanying consolidated financial statements. These reclassifications had no material effect on previously reported results of operations or retained earnings.