Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 03, 2015

Accounting Policies [Abstract]

Schedule of Merchandise Product Categories [Table Text Block]

The Company's merchandise mix over the last three years is reflected in the table below:

	2014		2013		2012
Core boating products	81.3	%	83.5	%	84.7	%
Merchandise expansion products	18.7	%	16.5	%	15.3	%
Total	100.0	%	100.0	%	100.0	%

Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]

The allowances for doubtful accounts receivable were as follows:

	2014			2013			2012
				(in thousands)
Allowance for doubtful accounts receivable—beginning balance	$	(243	)	$	(277	)	$	(301	)
Additions	(307		)	(325		)	(788		)
Deductions and other adjustments	303			359			812
Allowance for doubtful accounts receivable—ending balance	$	(247	)	$	(243	)	$	(277	)

Schedule of Accrued Liabilities [Table Text Block]

Accrued expenses consist of the following (in thousands):

	2014		2013
Accrued compensation and benefits	$	10,748	$	7,251
Accrued paid time off	3,496		4,125
Accrued bonus	9		7
Unredeemed gift cards	7,152		6,854
Other accrued expenses	19,517		19,054
Accrued expenses	$	40,922	$	37,291

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following is a reconciliation of the Company’s basic and diluted net income per share computations (shares in thousands):

	2014			2013			2012
	Shares	Net Income Per  Share		Shares	Net Income Per  Share		Shares	Net Income Per  Share
Basic	24,244	$	0.08	24,259	$	0.32	23,312	$	0.63
Effect of dilutive stock options	164	—		342	—		459	(0.01		)
Diluted	24,408	$	0.08	24,601	$	0.32	23,771	$	0.62