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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 30, 2022
Accounting Policies [Abstract]  
Schedule of Inventories
Inventories at the end of the respective fiscal years consisted of the following:
  September 30
2022		October 1
2021
Raw materials$166,443 $110,974 
Work in process230 116 
Finished goods81,976 55,525 
 $248,649 $166,615 
Schedule of Property and Equipment, Useful Life Depreciation of property, plant and equipment is determined by straight-line methods over the following estimated useful lives:
Property improvements
5-20 years
Buildings and improvements
20-40 years
Furniture and fixtures, equipment and computer software
3-10 years
Schedule of Property, Plant and Equipment
Property, plant and equipment at the end of the respective years consisted of the following:
 20222021
Property improvements$586 $589 
Buildings and improvements33,930 26,769 
Furniture and fixtures, equipment and computer software226,452 208,043 
 260,968 235,401 
Less accumulated depreciation171,843 163,891 
 $89,125 $71,510 
Schedule of Goodwill
The changes in the carrying amount and the composition of the Company's goodwill for fiscal 2022 and 2021 were as follows:
FishingCampingWatercraftDivingTotal
Balance at October 2, 2020
Goodwill$17,413 $7,038 $6,242 $33,078 $63,771 
Accumulated impairment losses(6,229)(7,038)(6,242)(33,078)(52,587)
11,184 — — — 11,184 
Currency translation37 — — — 37 
Balance at October 1, 2021
Goodwill17,450 7,038 6,242 33,078 63,808 
Accumulated impairment losses(6,229)(7,038)(6,242)(33,078)(52,587)
11,221 — — — 11,221 
Currency translation(61)— — — (61)
Balance at September 30, 2022
Goodwill17,389 7,038 6,242 33,078 63,747 
Accumulated impairment losses(6,229)(7,038)(6,242)(33,078)(52,587)
$11,160 $— $— $— $11,160 
Schedule of Intangible Assets
Intangible assets at the end of the last two years consisted of the following:
 20222021
 Gross
Intangible		Accumulated
Amortization		NetGross
Intangible		Accumulated
Amortization		Net
Amortized other intangible assets:      
Patents and trademarks$3,959 $(3,956)$3 $4,207 $(4,203)$4 
Other amortizable intangibles12,137 (10,793)1,344 11,234 (9,630)1,604 
Non-amortized trademarks7,025 — 7,025 7,025 — 7,025 
 $23,121 $(14,749)$8,372 $22,466 $(13,833)$8,633 
Schedule of Warranty Activity The following table summarizes the warranty activity for the three years in the period ended September 30, 2022.
Balance at September 27, 2019$9,190 
Expense accruals for warranties issued during the period11,714 
Less current period warranty claims paid10,055 
Balance at October 2, 2020$10,849 
Expense accruals for warranties issued during the period13,112 
Less current period warranty claims paid9,888 
Balance at October 1, 2021$14,073 
Expense accruals for warranties issued during the period4,563 
Less current period warranty claims paid8,997 
Balance at September 30, 2022$9,639 
Schedule of Accumulated Other Comprehensive Income (Loss) The components of Accumulated other comprehensive income ("AOCI") on the accompanying Consolidated Balance Sheets as of the end of fiscal year 2022, 2021 and 2020 were as follows:
 202220212020
 Pre-Tax
Amount		Tax EffectNet of Tax
Effect		Pre-Tax
Amount		Tax EffectNet of Tax
Effect		Pre-Tax
Amount		Tax EffectNet of Tax
Effect
Foreign currency translation adjustment$791 $— $791 $7,606 $— $7,606 $7,323 $— $7,323 
Unamortized loss on pension plans(321)150 (171)(386)166 (220)(3,129)523 (2,606)
Accumulated other comprehensive income$470 $150 $620 $7,220 $166 $7,386 $4,194 $523 $4,717 
The changes in AOCI by component, net of tax, for the year ended September 30, 2022 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 income before reclassifications(6,815)20 (6,795)
Amounts reclassified from accumulated other comprehensive income— 45 45 
Tax effects— (16)(16)
Balance at September 30, 2022$791 $(171)$620 
 
The changes in AOCI by component, net of tax, for the year ended October 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 reclassifications283 2,167 2,450 
Amounts reclassified from accumulated other comprehensive income— 576 576 
Tax effects— (357)(357)
Balance at October 1, 2021$7,606 $(220)$7,386 
Schedule of Reclassifications Out of AOCI
The reclassifications out of AOCI for the year ended September 30, 2022 were as follows:
  Statement of Operations
Presentation
Unamortized loss on defined benefit pension plans    
Amortization of loss$45 Cost of sales / Operating expense
Tax effects(11)Income tax expense
Total reclassifications for the period$34  
 
The reclassifications out of AOCI for the year ended October 1, 2021 were as follows:
 
  Statement of Operations
Presentation
Unamortized loss on defined benefit pension plans:    
Amortization of loss$576 Cost of sales / Operating expense
Tax effects(144)Income tax expense
Total reclassifications for the period$432  

The reclassifications out of AOCI for the year ended October 2, 2020 were as follows:
  Statement of Operations
Presentation
Unamortized loss on defined benefit pension plans:    
Amortization of loss$537 Cost of sales / Operating expense
Tax effects(134)Income tax expense
Total reclassifications for the period$403  
Schedule of Basic and Diluted Earnings Per Share The following table sets forth a reconciliation of net income to dilutive earnings used in the diluted earnings per common share calculations and the computation of basic and diluted earnings per common share:
 202220212020
Net income$44,491 $83,381 $55,233 
Less: Undistributed earnings reallocated to non-vested shareholders(174)(320)(220)
Dilutive earnings$44,317 $83,061 $55,013 
Weighted average common shares – Basic:   
Class A8,913 8,864 8,822 
Class B1,208 1,212 1,212 
Dilutive stock options and restricted stock units30 44 30 
Weighted average common shares - Dilutive10,151 10,120 10,064 
Net income per common share – Basic:   
Class A$4.42 $8.34 $5.54 
Class B$4.02 $7.57 $5.04 
Net income per common share – Diluted:   
Class A$4.37 $8.21 $5.47 
Class B$4.37 $8.21 $5.47