GOODWILL

9 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

GOODWILL

The changes in goodwill during the nine months ended June 30, 2023 and July 1, 2022 were as follows:

	June 30, 2023		July 1, 2022
Balance at beginning of period	$	11,160	$	11,221
Amount attributable to movements in foreign currency rates	26		(12)
Balance at end of period	$	11,186	$	11,209

The Company evaluates the carrying value of goodwill for a reporting unit on an annual basis or more frequently when events and circumstances warrant such an evaluation.  In conducting this analysis, the Company uses the income approach to compare the reporting unit's carrying value to its indicated fair value. Fair value is determined primarily by using a discounted cash flow methodology that requires considerable management judgment and long-term assumptions and is considered a Level 3 (unobservable) fair value determination in the fair value hierarchy (see Note 13) below.