INCOME TAXES (Tables)

6 Months Ended

Mar. 27, 2020

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

For the three and six months ended March 27, 2020 and March 29, 2019, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:



	Three Months Ended						Six Months Ended
(thousands, except tax rate data)	March 27, 2020			March 29, 2019			March 27, 2020			March 29, 2019
Profit before income taxes	$	28,377		$	30,020		$	36,966		$	34,351
Income tax expense	7,990			8,097			10,149			8,907
Effective income tax rate	28.2		%	27.0		%	27.5		%	25.9		%

Summary of Tax Jurisdictions of Entities with Valuation Allowances

The significant tax jurisdictions that have a valuation allowance for the periods ended March 27, 2020 and March 29, 2019 were:



March 27, 2020	March 29, 2019
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	2016-2019
France	2016-2019
Germany	2017-2019
Italy	2018-2019
Switzerland	2009-2019