ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Dec. 31, 2021

Equity [Abstract]

Summary of changes in AOCI by component, net of tax

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended December 31, 2021 were as follows:

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 1, 2021	$	7,606	$	(220)	$	7,386
Other comprehensive loss before reclassifications	(423)		—		(423)
Amounts reclassified from accumulated other comprehensive income	—		21		21
Tax effects	—		(5)		(5)
Balance at December 31, 2021	$	7,183	$	(204)	$	6,979

The changes in AOCI by component, net of tax, for the three months ended January 1, 2021 were as follows: 

	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans		Accumulated Other Comprehensive Income (Loss)
Balance at October 2, 2020	$	7,323	$	(2,606)	$	4,717
Other comprehensive income before reclassifications	2,442		—		2,442
Amounts reclassified from accumulated other comprehensive income	—		135		135
Tax effects	—		(34)		(34)
Balance at January 1, 2021	$	9,765	$	(2,505)	$	7,260

Summary of reclassifications out of AOCI

The reclassifications out of AOCI for the three months ended December 31, 2021 and January 1, 2021 were as follows: 

	Three Months Ended
	December 31, 2021		January 1, 2021		Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	21	$	135	Other income and expense
Tax effects	(5)		(34)		Income tax expense
Total reclassifications for the period	$	16	$	101