GOODWILL

6 Months Ended

Mar. 29, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

The changes in goodwill during the six months ended March 29, 2024 and March 31, 2023 were as follows:


	March 29, 2024		March 31, 2023
Balance at beginning of period	$	11,172	$	11,160


Amount attributable to movements in foreign currency rates	(5)		9
Balance at end of period	$	11,167	$	11,169

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.