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SEGMENTS OF BUSINESS
 12 Months Ended
Oct. 03, 2025
Segment Reporting [Abstract]  
SEGMENTS OF BUSINESS SEGMENTS OF BUSINESS
The Company conducts its worldwide operations through separate business segments, each of which represent major product lines. Operations are conducted in the U.S. and various foreign countries, primarily in Europe, Canada and the Pacific Basin. During the years ended October 3, 2025, September 27, 2024, and September 29, 2023, combined sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $119,540, $113,509, and $101,392 respectively, of the Company's consolidated revenues.

The Company has historically reported "Camping" and "Watercraft Recreation" segments separately. Starting in the first fiscal quarter of 2025, the Company combined these two segments into one segment, "Camping & Watercraft Recreation," consistent with the manner in which its chief operating decision maker ("CODM") assesses performance and makes resource allocations. The operating segment change was for financial reporting purposes only and did not impact or result in changes to operations of the business segments, nor did it impact the Company's consolidated financial statements, but it did impact our previous segment footnote disclosure and the table below, including the corresponding items of segment information disclosed in the prior year.

The Company sold the Military and Commercial Tent product lines of its Camping & Watercraft Recreation business segment to a third party in an asset sale for a purchase price of $14,990 during the second quarter of fiscal 2023, resulting in a gain on sale, net of final working capital true-up, of approximately $6,560, which was recorded in Other (income) expense, net in the Company’s accompanying Consolidated Statements of Operations. The sale did not include the Eureka! brand name or the Eureka! consumer/recreational Camping business line.

During fiscal 2024 and 2025, the Company also exited the Eureka! brand of the Camping & Watercraft Recreation segment, which included liquidating all remaining consumer inventory of Eureka! branded products and winding down operations. Discontinuing the Eureka! branded product line allows the Company to focus solely on the Jetboil product line, which we believe has a strong position in the outdoor cooking market. The Company incurred expenses of approximately $4,800 in fiscal 2023 related to the wind down of the Eureka! branded business, which included accruing exit costs and increasing inventory reserves, as well as incurring a contribution expense for a $2,000 donation of Eureka! inventory to a nonprofit organization. The related costs in fiscal 2025 and 2024 were insignificant. These costs are recorded in Costs of Sales and Operating Expenses in the Consolidated Statements of Operations.

The Company’s Chief Executive Officer, who has been identified as the CODM, primarily uses operating profit as the measure of profit or loss to assess segment performance and allocate resources. Operating profit represents net sales less cost of goods sold and operating expenses. Net Sales are directly attributed to each segment. Segment operating expenses include operating expenses directly attributable to the segment, as well as certain shared corporate administration and other costs which are allocated to the segments in a reasonable manner considering the specific facts and circumstances of the expenses being allocated. The CODM evaluates segment profitability based on operating profit (loss) because it provides key insights to operational leverage and other key operational metrics for each segment. Additionally, segment operating profit (loss) is used in the annual budgeting and forecasting process, and budget-to-actual and forecast-to-actual variances are considered when determining how resources should be allocated to each segment.

Net sales and operating profit include both sales to customers, as reported in the Company’s accompanying Consolidated Statements of Operations, and inter-unit transfers, which are priced to recover costs plus an appropriate profit margin. Total assets represent assets that are used in the Company’s operations in each business segment at the end of the years presented. The accounting policies of the Company’s reportable segments are the same as those described in Note 1. Summary of Significant Accounting Policies.
A summary of the Company’s operations by business segment is presented below:

Twelve Months Ended October 3, 2025FishingCamping & Watercraft RecreationDivingOther/CorporateTotal
Unaffiliated customers$458,099  $57,990 $75,436 $890 $592,415 
Interunit transfers1,063  81 22 (1,166)— 
Net Sales459,162  58,071 75,458 (276)592,415 
Cost of goods sold319,740  32,888 32,236 (542)384,322 
Gross profit139,422  25,183 43,222 266 208,093 
Marketing and selling expense85,917  17,129 20,620 10,789 134,455 
Administrative management, finance and information systems expense10,133  4,492 15,961 27,041 57,627 
Goodwill impairment—  — — — — 
Research and development expense23,802  2,644 4,974 782 32,202 
Operating profit (loss)$19,570  $918 $1,667 $(38,346)$(16,191)
Depreciation and amortization expense$14,797  $1,697 $1,045 $3,088 $20,627 
Capital expenditures$13,152  $514 $1,325 $984 $15,975 
Goodwill, net$— $— $10,456 $— $10,456 
Total assets (end of period)$279,007 $70,944 $92,718 $161,434 $604,103 
Twelve Months Ended September 27, 2024FishingCamping & Watercraft RecreationDivingOther/CorporateTotal
Unaffiliated customers$451,842 $66,529 $73,610 $865 $592,846 
Interunit transfers499 106 18 (623)— 
Net Sales452,341 66,635 73,628 242 592,846 
Cost of goods sold316,370 40,664 34,900 (68)391,866 
Gross profit135,971 25,971 38,728 310 200,980 
Marketing and selling expense96,959 18,427 20,535 8,643 144,564 
Administrative management, finance and information systems expense10,249 5,140 15,395 26,859 57,643 
Goodwill impairment11,173 — — — 11,173 
Research and development expense24,188 2,892 4,042 — 31,122 
Operating profit (loss)$(6,598)$(488)$(1,244)$(35,192)$(43,522)
Depreciation and amortization expense$13,871 $1,626 $763 $3,348 $19,608 
Capital expenditures$17,248 $1,229 $990 $2,551 $22,018 
Goodwill, net$— $— $— $— $— 
Total assets (end of period)$325,882 $69,516 $77,465 $162,349 $635,212 
Twelve Months Ended September 29, 2023FishingCamping & Watercraft RecreationDivingOther/CorporateTotal
Unaffiliated customers$491,890 $85,848 $85,031 $1,075 $663,844 
Interunit transfers1,037 239 38 (1,314)— 
Net Sales492,927 86,087 85,069 (239)663,844 
Cost of goods sold328,190 52,807 39,406 (646)419,757 
Gross profit164,737 33,280 45,663 407 244,087 
Marketing and selling expense89,592 23,554 22,269 9,031 144,446 
Administrative management, finance and information systems expense9,671 7,562 13,531 25,733 56,497 
Goodwill impairment— — — — — 
Research and development expense24,149 3,484 3,771 — 31,404 
Operating profit (loss)$41,325 $(1,320)$6,092 $(34,357)$11,740 
Depreciation and amortization expense$11,653 $1,157 $711 $2,774 $16,295 
Capital expenditures$17,427 $2,553 $828 $1,860 $22,668 
Goodwill, net$11,172 $— $— $— $11,172 
Total assets (end of period)$363,463 $79,956 $83,555 $154,632 $681,606 
The Company attributes revenue to individual countries based on the customer's location, not the shipping point or manufacturing site. A summary of the Company’s operations by geographic area is presented below:
 202520242023
Net sales:   
United States:   
Unaffiliated customers$516,567 $513,978 $569,383 
Interunit transfers22,333 20,958 33,873 
Europe:   
Unaffiliated customers34,952 34,406 39,155 
Interunit transfers9,231 8,456 9,866 
Canada:   
Unaffiliated customers28,448 31,502 39,465 
Interunit transfers— 93 — 
Other:   
Unaffiliated customers12,449 12,959 15,841 
Interunit transfers3,712 57 18 
Eliminations(35,277)(29,563)(43,757)
 $592,415 $592,846 $663,844 
Total assets:   
United States$478,102 $520,834  
Europe54,810 52,486  
Canada
39,151 38,431 
Other
32,040 23,461  
 $604,103 $635,212  
Long-term assets (1):
   
United States$176,136 $174,106  
Europe5,855 6,468  
Canada
1,134 1,162 
Other
9,116 1,327  
 $192,241 $183,063  

(1)Long term assets consist of net property, plant and equipment, right of use assets, net intangible assets, goodwill and other assets excluding deferred income taxes.