Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 02, 2016

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:

	2015		2014		2013
Core boating products	79.2	%	81.3	%	83.5	%
Merchandise expansion products	20.8	%	18.7	%	16.5	%
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:

	2015			2014			2013
				(in thousands)
Allowance for doubtful accounts receivable—beginning balance	$	(247	)	$	(243	)	$	(277	)
Additions	(174		)	(307		)	(325		)
Deductions and other adjustments	156			303			359
Allowance for doubtful accounts receivable—ending balance	$	(265	)	$	(247	)	$	(243	)

Schedule of Accrued Liabilities [Table Text Block]

Accrued expenses consist of the following (in thousands):

	2015		2014
Unredeemed gift cards	$	7,336	$	7,152
Other accrued expenses	19,909		19,517
Accrued expenses	$	27,245	$	26,669

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):

	2015			2014			2013
	Shares	Net Income Per  Share		Shares	Net Income Per  Share		Shares	Net Income Per  Share
Basic	24,629	$	0.18	24,244	$	0.08	24,259	$	0.32
Effect of dilutive stock options	105	—		164	—		342	—
Diluted	24,734	$	0.18	24,408	$	0.08	24,601	$	0.32