Basis of Presentation (Tables)

9 Months Ended

Sep. 27, 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 September 27, 2014 and September 28, 2013 is reflected in the table below:

	13 Weeks Ended				39 Weeks Ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Core boating products	80.6	%	83.1	%	82.0	%	84.1	%
Merchandise expansion products	19.4	%	16.9	%	18.0	%	15.9	%
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 the financial statements illustrating the effect of the correction:

Condensed Consolidated Balance Sheet
(in thousands)
	September 28, 2013
	As Reported	Adjustment			As Revised
Assets
Merchandise inventories	222,227	$	(5,586	)	216,641
Other current assets	16,783	1,484			18,267
Total current assets	322,362	(4,102		)	318,260
Long-term deferred income taxes	5,567	36			5,603
Total assets	401,201	(4,066		)	397,135
Liabilities
Accrued expenses and other	48,902	(354		)	48,548
Total current liabilities	80,330	(354		)	79,976
Deferred rent and other	16,470	18			16,488
Total liabilities	96,800	(336		)	96,464
Stockholders' Equity
Retained earnings	105,837	(3,730		)	102,107
Total stockholders' equity	304,401	(3,730		)	300,671
Total liabilities and stockholders' equity	401,201	(4,066		)	397,135

Condensed Consolidated Statements of Income
(in thousands)
	13 Weeks Ended							39 Weeks Ended
	September 28, 2013							September 28, 2013
	As Reported		Adjustment			As Revised		As Reported		Adjustment			As Revised
Cost of goods sold	$	138,512	$	(2,829	)	$	135,683	$	382,002	$	(7,902	)	$	374,100
Gross profit	54,850		2,829			57,679		162,354		7,902			170,256
Selling, general and administrative expense	41,732		2,445			44,177		126,406		8,885			135,291
Income from operations	13,118		384			13,502		35,948		(983		)	34,965
Income before income taxes	13,014		384			13,398		35,621		(983		)	34,638
Provision for income taxes	6,677		197			6,874		15,956		(355		)	15,601
Net income	6,337		187			6,524		19,665		(628		)	19,037
Net income per common and common equivalent share:
Basic	$	0.26	$	0.01		$	0.27	$	0.81	$	(0.02	)	$	0.79
Diluted	0.26		—			0.26		0.80		(0.02		)	0.78

Condensed Consolidated Statements of Comprehensive Income
(in thousands)
	13 Weeks Ended						39 Weeks Ended
	September 28, 2013						September 28, 2013
	As Reported		Adjustment		As Revised		As Reported		Adjustment			As Revised
Net income	$	6,337	$	187	$	6,524	$	19,665	$	(628	)	$	19,037
Total comprehensive income	6,298		187		6,485		19,755		(628		)	19,127

Condensed Consolidated Statement of Cash Flows
(in thousands)
	39 Weeks Ended
	September 28, 2013
	As Reported			Adjustment			As Revised
Net income	$	19,665		$	(628	)	$	19,037
Deferred income taxes	2,902			1			2,903
Changes in assets and liabilities:
Merchandise inventories	(29,414		)	593			(28,821		)
Other current assets	(422		)	183			(239		)
Accounts payable	11,100			(1		)	11,099
Accrued expenses and other	8,755			(148		)	8,607