INCOME TAXES (Tables)

3 Months Ended

Dec. 27, 2019

Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate

For the three months ended December 27, 2019 and December 28, 2018, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:



	Three Months Ended
(thousands, except tax rate data)	December 27, 2019			December 28, 2018
Profit before income taxes	$	8,589		$	4,331
Income tax expense	2,159			810
Effective income tax rate	25.1		%	18.7		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The significant tax jurisdictions that have a valuation allowance for the periods ended December 27, 2019 and December 28, 2018 were:



December 27, 2019	December 28, 2018
France	France
Indonesia	Indonesia
Switzerland	Switzerland

Summary of Income Tax Examinations

As of the date of this report, the following tax years remain open to examination by the respective significant tax jurisdictions:



Jurisdiction	Fiscal Years
United States	2016-2019
Canada	2015-2019
France	2016-2019
Germany	2017-2019
Italy	2018-2019
Switzerland	2009-2019