Basis of Presentation (Tables)

6 Months Ended

Jun. 28, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Merchandise Product Categories [Table Text Block]

The Company's merchandise mix for the period ended June 28, 2014 and June 29, 2013 is reflected in the table below:

	13 Weeks Ended				26 Weeks Ended
	June 28, 2014		June 29, 2013		June 28, 2014		June 29, 2013
Core boating products	82.7	%	84.8	%	82.7	%	84.6	%
Merchandise expansion products	17.3	%	15.2	%	17.3	%	15.4	%
Total	100.0	%	100.0	%	100.0	%	100.0	%

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

The following are selected line items from our financial statements illustrating the effect of the correction :

Condensed Consolidated Balance Sheet
(in thousands)
	June 29, 2013
	As Reported	Adjustment			As Revised
Assets
Merchandise inventories	243,083	$	(5,983	)	237,100
Other current assets	21,896	1,637			23,533
Total current assets	326,052	(4,346		)	321,706
Long-term deferred income taxes	7,873	37			7,910
Total assets	402,969	(4,309		)	398,660
Liabilities
Accrued expenses and other	45,919	(411		)	45,508
Total current liabilities	89,178	(411		)	88,767
Deferred rent and other	16,502	19			16,521
Total liabilities	105,680	(392		)	105,288
Stockholders' Equity
Retained earnings	99,500	(3,917		)	95,583
Total stockholders' equity	297,289	(3,917		)	293,372
Total liabilities and stockholders' equity	402,969	(4,309		)	398,660

Condensed Consolidated Statement of Income
(in thousands)
	13 Weeks Ended							26 Weeks Ended
	June 29, 2013							June 29, 2013
	As Reported		Adjustment			As Revised		As Reported		Adjustment			As Revised
Cost of goods sold	$	154,189	$	(4,702	)	$	149,487	$	243,490	$	(5,073	)	$	238,417
Gross profit	82,561		4,702			87,263		107,504		5,073			112,577
Selling, general and administrative expense	44,796		4,816			49,612		84,674		6,440			91,114
Income from operations	37,765		(114		)	37,651		22,830		(1,367		)	21,463
Income before income taxes	37,651		(114		)	37,537		22,607		(1,367		)	21,240
Provision for income taxes	15,342		(47		)	15,295		9,279		(552		)	8,727
Net income	22,309		(67		)	22,242		13,328		(815		)	12,513
Net income per common and common equivalent share:
Basic	$	0.92	$	—		$	0.92	$	0.55	$	(0.03	)	$	0.52
Diluted	0.91		(0.01		)	0.90		0.54		(0.03		)	0.51

Condensed Consolidated Statement of Comprehensive Income
(in thousands)
	13 Weeks Ended							26 Weeks Ended
	June 29, 2013							June 29, 2013
	As Reported		Adjustment			As Revised		As Reported		Adjustment			As Revised
Net income	$	22,309	$	(67	)	$	22,242	$	13,328	$	(815	)	$	12,513
Total comprehensive income	22,379		(67		)	22,312		13,457		(815		)	12,642

Condensed Consolidated Statement of Cash Flows
(in thousands)
	26 Weeks Ended
	June 29, 2013
	As Reported			Adjustment			As Revised
Net income	$	13,328		$	(815	)	$	12,513
Tax benefit from equity issuance	527			(527		)	—
Deferred income taxes	1,158			1			1,159
Changes in assets and liabilities:
Merchandise inventories	(49,631		)	990			(48,641		)
Other current assets	(5,535		)	30			(5,505		)
Accounts payable	23,699			(1		)	23,698
Accrued expenses and other	4,991			322			5,313