Delta Apparel (DLAPQ) 10-K 23 Nov 20 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Oct. 03, 2020	Nov. 18, 2020shares	Mar. 27, 2020USD ($)
Document Information [Line Items]
Entity Central Index Key	0001101396
Entity Registrant Name	DELTA APPAREL, INC
Amendment Flag	false
Current Fiscal Year End Date	--10-03
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Type	10-K
Document Annual Report	true
Document Period End Date	Oct. 3, 2020
Document Transition Report	false
Entity File Number	1-15583
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-2508794
Entity Address, Address Line One	322 South Main Street
Entity Address, City or Town	Greenville
Entity Address, State or Province	SC
Entity Address, Postal Zip Code	29601
City Area Code	864
Local Phone Number	232-5200
Title of 12(b) Security	Common Stock, par value $0.01
Trading Symbol	DLA
Security Exchange Name	NYSEAMER
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float | $			$ 70,100,000
Entity Common Stock, Shares Outstanding | shares		6,890,118
Entity Number of Employees	7,900

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Assets
Cash and cash equivalents	$ 16,458	$ 605
Accounts receivable, less allowances of $684 and $327, respectively	60,146	59,337
Other receivables	854	1,550
Inventories, net	145,515	179,107
Prepaid expenses and other current assets	3,795	2,999
Total current assets	226,768	243,598
Property, plant and equipment, net	63,950	61,404
Goodwill	37,897	37,897
Intangible assets, net	19,948	21,607
Deferred income taxes	4,052	1,514
Operating lease assets	54,645	0
Equity method investment	10,573	10,388
Other assets	2,398	1,580
Total assets	420,231	377,988
Liabilities:
Accounts payable	49,800	52,320
Accrued expenses	20,174	20,412
Income taxes payable	379	379
Current portion of finance leases	6,956	6,434
Current portion of operating leases	9,039	0
Current portion of long-term debt	7,559	6,540
Current portion of contingent consideration	2,120	2,790
Total current liabilities	96,027	88,875
Long-term income taxes payable	3,599	3,977
Long-term finance leases, less current maturities	11,328	12,836
Long-term operating leases, less current maturities	46,570	0
Long-term debt, less current maturities	112,782	109,296
Long-term contingent consideration	4,300	6,304
Deferred income taxes	0	1,519
Other liabilities	2,939	1,293
Total liabilities	277,545	224,100
Shareholders’ equity:
Preferred stock—$0.01 par value, 2,000,000 shares authorized, none issued and outstanding	0	0
Common stock —$0.01 par value, 15,000,000 shares authorized, 9,646,972 shares issued, and 6,890,118 and 6,921,417 shares outstanding as of October 3, 2020, and September 28, 2019, respectively	96	96
Additional paid-in capital	61,005	59,855
Retained earnings	126,564	136,937
Accumulated other comprehensive loss	(1,322)	(969)
Treasury stock —2,756,854 and 2,725,555 shares as of October 3, 2020, and September 28, 2019, respectively	(43,133)	(41,750)
Equity attributable to Delta Apparel, Inc.	143,210	154,169
Equity attributable to non–controlling interest	(524)	(281)
Total equity	142,686	153,888
Total liabilities and equity	$ 420,231	$ 377,988

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Allowances for accounts receivable	$ 684	$ 327
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	15,000,000	15,000,000
Common stock, shares issued (in shares)	9,646,972	9,646,972
Common stock, shares outstanding (in shares)	6,890,118	6,921,417
Treasury stock (in shares)	2,756,854	2,725,555

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Net sales	$ 381,035	$ 431,730
Cost of goods sold	312,660	346,578
Gross profit	68,375	85,152
Selling, general and administrative expenses	68,383	70,220
Other loss (income), net	7,067	(963)
Operating (loss) income	(7,075)	15,895
Interest expense	7,005	7,550
(Loss) earnings before (benefit from) provision for income taxes	(14,080)	8,345
(Benefit from) provision for income taxes	(3,260)	477
Consolidated net (loss) earnings	(10,820)	7,868
Net loss attributable to non-controlling interest	243	374
Net (loss) earnings attributable to shareholders	$ (10,577)	$ 8,242
Basic (loss) earnings per share (in dollars per share)	$ (1.53)	$ 1.19
Diluted (loss) earnings per share (in dollars per share)	$ (1.53)	$ 1.17
Weighted average number of shares outstanding (in shares)	6,921	6,929
Dilutive effect of stock options and awards (in shares)	0	135
Weighted average number of shares assuming dilution (in shares)	6,921	7,064

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Net (loss) earnings attributable to shareholders	$ (10,577)	$ 8,242
Other comprehensive loss related to unrealized loss on derivatives, net of income tax	(353)	(1,105)
Consolidated comprehensive (loss) income	$ (10,930)	$ 7,137

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member]Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Treasury Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Sep. 29, 2018								9,646,972				2,737,526
Balance at Sep. 29, 2018								$ 96	$ 61,979	$ 128,695	$ 136	$ (40,881)	$ 93	$ 150,118
Net earnings (loss)								0	0	8,242	0	0	0	8,242
Other comprehensive loss								0	0	0	(1,105)	0	0	(1,105)
Net loss attributable to non-controlling interest								$ 0	0	0	0	$ 0	(374)	(374)
Vested stock awards (in shares)								0				(153,472)
Vested stock awards								$ 0	(3,980)	0	0	$ 1,867	0	(2,113)
Purchase of common stock								0	0	0	0	$ (2,736)	0	$ (2,736)
Purchase of common stock (in shares)												141,501		141,501
Stock based compensation								$ 0	1,856	0	0	$ 0	0	$ 1,856
Balance (in shares) at Sep. 28, 2019								9,646,972				2,725,555		6,921,417
Balance (Accounting Standards Update 2016-02 [Member]) at Sep. 28, 2019	$ 0	$ 0	$ 204	$ 0	$ 0	$ 0	$ 204
Balance at Sep. 28, 2019								$ 96	59,855	136,937	(969)	$ (41,750)	(281)	$ 153,888
Net earnings (loss)								0	0	(10,577)	0	0	0	(10,577)
Other comprehensive loss								0	0	0	(353)	0	0	(353)
Net loss attributable to non-controlling interest								$ 0	0	0	0	$ 0	(243)	(243)
Vested stock awards (in shares)								0				(68,672)
Vested stock awards								$ 0	(1,611)	0	0	$ 646	0	(965)
Purchase of common stock								0	0	0	0	$ (2,029)	0	$ (2,029)
Purchase of common stock (in shares)												99,971		99,971
Stock based compensation								$ 0	2,761	0	0	$ 0	0	$ 2,761
Balance (in shares) at Oct. 03, 2020								9,646,972				2,756,854		6,890,118
Balance at Oct. 03, 2020								$ 96	$ 61,005	$ 126,564	$ (1,322)	$ (43,133)	$ (524)	$ 142,686

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Operating activities:
Consolidated net (loss) earnings	$ (10,820)	$ 7,868
Adjustments to consolidated net earnings attributable to net cash provided by operating activities:
Depreciation	11,097	9,953
Amortization of intangibles	1,659	1,811
Amortization of deferred financing fees	315	312
Benefit from for deferred income taxes	(3,730)	(384)
Provision for market reserves	4,906	(458)
Non-cash stock compensation	2,761	1,856
(Gain) loss on disposal of equipment	(29)	289
Other, net	(775)	(2,292)
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable, net	(113)	(12,824)
Inventories, net	28,686	(2,539)
Prepaid expenses and other current assets	319	878
Other non-current assets	(198)	(71)
Accounts payable	(3,345)	1,951
Accrued expenses	(238)	3,670
Change in net operating lease liabilities	964	0
Income taxes	(632)	(594)
Other liabilities	968	2
Net cash provided by operating activities	31,795	9,428
Investing activities:
Purchases of property and equipment	(8,990)	(6,063)
Proceeds from sale of property and equipment	0	30
Cash paid for business	(3,077)	(5,424)
Net cash used in investing activities	(12,067)	(11,457)
Financing activities:
Proceeds from long-term debt	438,770	452,055
Repayment of long-term debt	(431,932)	(440,130)
Payment of capital financing	(4,041)	(4,338)
Payment of contingent consideration	(2,500)	(564)
Repurchase of common stock	(2,029)	(2,736)
Payment of deferred financing costs	(1,176)	0
Payment of withholding taxes on stock awards	(967)	(2,113)
Net cash (used in) provided by financing activities	(3,875)	2,174
Net increase in cash and cash equivalents	15,853	145
Cash and cash equivalents at beginning of period	605	460
Cash and cash equivalents at end of period	16,458	605
Supplemental cash flow information:
Cash paid during the period for interest	6,510	7,064
Cash paid during the period for income taxes, net of refunds received	$ 960	$ 890

Note 1 - The Company

Note 1 - The Company	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1—The Delta Apparel, Inc. (collectively with DTG2Go, DTG2Go's may We design and internally manufacture the majority of our products. More than 90%

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2—Significant (a) Basis of Presentation: January 2018, 810, Consolidations, No. 2015 02 , Consolidation (Topic 810 We operate our business in two two (b) Fiscal Year: 52 53 September 30. 2020 2019 53 October 3, 2020 52 September 28, 2019 (c) Use of Estimates: may (d) Cash and Cash Equivalents: three (e) Accounts Receivable: not We estimate the net collectability of our accounts receivable and establish an allowance for doubtful accounts based upon this assessment. In situations where we are aware of a specific customer’s inability to meet its financial obligation, such as in the case of a bankruptcy filing, we assess the need for a specific reserve for bad debts. Reserves are determined through analysis of the aging of accounts receivable balances, historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment terms. Bad debt expense was less than 1% of net sales in each of fiscal years 2020 2019 (f) Inventories: first first 2 x (g) Property, Plant and Equipment: three twenty-five (h) Internally Developed Software Costs: 350 40, Intangibles-Goodwill and Other, Internal-Use Software three ten (i) Impairment of Long-Lived Assets (Including Amortizable Intangible Assets): 360, Property, Plant, and Equipment may not (j) Goodwill and Intangible Assets: four twenty not 6 (k) Impairment of Goodwill: may not We complete our annual impairment test of goodwill on the first third 3 820, Fair Value Measurements and Disclosures not not Given the current macro-economic environment and the uncertainties regarding its potential impact on our business, there can be no not may may (l) Contingent Consideration: DTG2Go March 2018. 805, Business Combinations DTG2Go October 3, 2020 September 28, 2019 (m) Revenue Recognition: Our receivables resulting from wholesale customers are generally collected within three In certain areas of our wholesale business, we offer discounts and allowances to support our customers. Some of these arrangements are written agreements, while others may not may not We only recognize revenue to the extent that it is probable that we will not October 3, 2020, September 28, 2019, We record shipping and handling charges incurred by us before and after the customer obtains control as a fulfillment cost rather than an additional promised service. Our customers' terms are less than one not not one (n) Sales Tax: (o) Cost of Goods Sold: may not may (p) Selling, General and Administrative Expense: 2020 2019 (q) Advertising Costs: 2020 2019 $0.8 2020 2019 (r) Stock-Based Compensation: 718, Compensation – Stock Compensation, no (s) Income Taxes: 740, Income Taxes (t) Earnings per Share: 260, Earnings Per Share 260” no 260, not (u) Foreign Currency Translation: (v) Fair Value of Financial Instruments: (w) Other Comprehensive Income: October 3, 2020 September 28, 2019 ( x 2005, December 31, 2021. not (y) Derivatives: We account for derivatives and hedging activities in accordance with ASC 815, Derivatives and Hedging, 815 not not We are exposed to counterparty credit risks on all derivatives. Because these amounts are recorded at fair value, the full amount of our exposure is the carrying value of these instruments. We only enter into derivative transactions with well-established institutions, and, therefore, we believe the counterparty credit risk is minimal. From time to time, we may not no October 3, 2020 September 28, 2019 (z) Equity Method Accounting: October 3, 2020 50% not not not (aa) Net Income Attributable to Non-Controlling Interest: (ab) Business Combinations: third (ac) Recently Adopted Accounting Pronouncements: In August 2017, No. 2017 12, Derivatives and Hedging (Topic 815 2017 12" 2017 12 2017 12 no 2017 12 September 29, 2019. 2017 12 not In January 2017, 2017 04, Intangibles - Goodwill and other (Topic 350 2017 04" 2017 04 2 2, 2017 04, not 2017 04 zero 2 zero 2017 04 September 29, 2019. 2017 04 not In February 2016, No. 2016 02, Leases 2016 02” 2016 02, 842, Leases 842” 842 September 29, 2019. not September 29, 2019, no (ad) Recently Issued Accounting Pronouncements Not In August 2018, No. 2018 15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract 2018 15” 2018 15 December 15, 2019, 2018 15 October 4, 2020 2021 not 2018 15

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3—Revenue Our revenue streams consist of wholesale, direct-to-consumer ecommerce and retail stores which are included in our Consolidated Statements of Operations. The table below identifies the amount and percentage of net sales by distribution channel (in thousands): Fiscal Year Ended October 3, 2020 September 28, 2019 $ % $ % Retail $ 5,626 2 % $ 4,396 1 % Direct-to-consumer ecommerce 7,994 2 % 5,526 1 % Wholesale 367,415 96 % 421,808 98 % Net Sales $ 381,035 100 % $ 431,730 100 % The table below provides net sales by reportable segment (in thousands) and the percentage of net sales by distribution channel for each reportable segment: Fiscal Year Ended October 3, 2020 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 343,891 0.2 % 0.5 % 99.3 % Salt Life Group 37,144 12.9 % 16.9 % 70.2 % Total $ 381,035 Fiscal Year Ended September 28, 2019 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 389,075 0.3 % 0.3 % 99.4 % Salt Life Group 42,655 7.6 % 9.9 % 82.5 % Total $ 431,730

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Inventory Disclosure [Text Block]	4—Inventories Inventories, net of reserves of $15.0 million and $10.0 million as of October 3, 2020 September 28, 2019 October 3, 2020 September 28, 2019 Raw materials $ 13,571 $ 12,022 Work in process 13,984 17,765 Finished goods 117,960 149,320 $ 145,515 $ 179,107 Raw materials include finished yarn and direct materials for the Delta Group, undecorated garments for the DTG2Go

Note 5 - Property, Plant and Eq

Note 5 - Property, Plant and Equipment	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5—Property, Property, plant and equipment consist of the following (in thousands, except economic life data): Estimated Useful Life (in years) October 3, 2020 September 28, 2019 Land and land improvements 25 $ 569 $ 569 Buildings 20 3,715 3,715 Machinery and equipment 10 106,102 99,962 Computers and software 3-10 24,362 21,065 Furniture and fixtures 7-25 7,135 3,650 Leasehold improvements 3-10 6,635 5,790 Vehicles and related equipment 5 587 587 Construction in progress N/A 6,968 7,873 156,073 143,211 Less accumulated depreciation and amortization (92,123 ) (81,807 ) Total property, plant and equipment, net $ 63,950 $ 61,404

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	6—Goodwill Goodwill and components of intangible assets consist of the following (in thousands): October 3, 2020 September 28, 2019 Cost Accumulated Amortization Net Value Cost Accumulated Amortization Net Value Economic Life Goodwill $ 37,897 $ — $ 37,897 $ 37,897 $ — $ 37,897 N/A Intangibles: Tradename/trademarks $ 16,090 $ (3,820 ) $ 12,270 $ 16,090 $ (3,278 ) $ 12,812 20 - 30 yrs Customer relationships 7,400 (1,733 ) 5,667 7,400 (993 ) 6,407 20 yrs Technology 1,720 (1,380 ) 340 1,720 (1,289 ) 431 10 yrs License agreements 2,100 (733 ) 1,367 2,100 (630 ) 1,470 15 - 30 yrs Non-compete agreements 1,657 (1,353 ) 304 1,657 (1,170 ) 487 4 – 8.5 yrs Total intangibles, net $ 28,967 $ (9,019 ) $ 19,948 $ 28,967 $ (7,360 ) $ 21,607 Goodwill represents the acquired goodwill net of the cumulative impairment losses recorded in fiscal year 2011 October 3, 2020 Depending on the type of intangible assets, amortization is recorded under cost of goods sold or selling, general and administrative expenses. Amortization expense for intangible assets was $1.7 million for the year ended October 3, 2020 September 28, 2019 2021, 2022, 2023, 2024 2025.

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	7—Accrued Accrued expenses consist of the following (in thousands): October 3, 2020 September 28, 2019 Accrued employee compensation and benefits $ 13,958 $ 13,883 Taxes accrued and withheld 1,565 1,160 Refund liabilities 1,347 1,047 Accrued freight 720 969 Income taxes payable 379 379 Accrued interest 541 563 Other 2,043 2,790 $ 20,553 $ 20,791

Note 8 - Long-term Debt

Note 8 - Long-term Debt	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Long-term Debt [Text Block]	8—Long Long-term debt consists of the following (in thousands): October 3, 2020 September 28, 2019 Revolving U.S. credit facility, interest at base rate or adjusted LIBOR rate plus an applicable margin (interest at 3.3% on October 3, 2020) due November 2024 $ 106,213 $ 101,957 Revolving credit facility with Banco Ficohsa, a Honduran bank, interest at 7.7% due August 2025 9,529 5,000 Term loan with Banco Ficohsa, a Honduran bank, interest at 6.0%, monthly installments beginning November 2014 through December 2020 200 800 Term loan with Banco Ficohsa, a Honduran bank, interest at 6.0%, monthly installments beginning June 2016 through April 2022 485 776 Term loan with Banco Ficohsa, a Honduran bank, interest at 6.0%, monthly installments beginning October 2017 through September 2021 888 1,953 DTG2Go, LLC acquisition promissory note, interest at 6.0%, quarterly payments beginning January 2019 through October 2021 2,917 5,250 Salt Life Beverage, LLC promissory note, interest at 4.0% 109 100 120,341 115,836 Less current portion of long-term debt (7,559 ) (6,540 ) Long-term debt, excluding current maturities $ 112,782 $ 109,296 Credit Facility On May 10, 2016, DTG2Go, November 27, 2017, March 9, 2018, October 8, 2018. On November 19, 2019, May 21, 2021 November 19, 2024, ( first On April 27, 2020, October 3, 2020, not 1.0. 30 August 1, 2020, ( August 1, 2020, ( October 4, 2020; ( November 19, 2019, ( October 3, 2020. On August 28, 2020, July 3, 2021, ( April 3, 2021, ( October 4, 2020, ( April 3, 2021, ( April 4, 2021, ( July 3, 2021 July 3, 2021. The Amended Credit Agreement allows us to borrow up to $170 million (subject to borrowing base limitations), including a maximum of $25 million in letters of credit. Provided that no 470, Debt 470" not 470, Our U.S. revolving credit facility is secured by a first DTG2Go. October 4, 2020, $170 At October 3, 2020 Prior to the Fifth Amendment and Sixth Amendment executed on April 27, 2020 August 28 ,2020, not 1.0. July 3, 2021, 12 not 1.1 1.0. October 3, 2020 1.1 1.0 12 July 3, 2021, may not Proceeds of the loans made pursuant to the Amended Credit Agreement may not not 15% May 10, 2016, not 50% first third 2016 October 3, 2020 September 28, 2019 Promissory Notes On October 8, 2018, January 2, 2019, October 1, 2021. October 3, 2020 Honduran Debt Since March 2011, first not six not six October 3, 2020 Total Debt The aggregate maturities of debt at October 3, 2020 Fiscal Year Amount 2021 $ 7,559 2022 4,349 2023 4,155 2024 4,155 2025 100,123 Thereafter — $ 120,341

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	9—Income The Tax Cuts and Jobs Act of 2017 December 22, 2017, eight 163 163 not 30% 163 2019. not The Coronavirus Aid, Relief, and Economic Security (“CARES Act”), which was enacted on March 27, 2020, 80% 163 30% 50% The provision for (benefit from) income taxes consists of the following (in thousands): Period ended October 3, 2020 September 28, 2019 Current: Federal $ 300 $ 732 State 50 (3 ) Foreign 120 132 Total current $ 470 $ 861 Deferred: Federal $ (3,200 ) $ (304 ) State (530 ) (80 ) Total deferred (3,730 ) (384 ) (Benefit from) provision for income taxes $ (3,260 ) $ 477 For financial reporting purposes our (loss) income before provision for income taxes includes the following components (in thousands): Period ended October 3, 2020 September 28, 2019 United States, net of loss attributable to non-controlling interest $ (22,056 ) $ (2,321 ) Foreign 8,219 11,040 $ (13,837 ) $ 8,719 Our effective income tax rate on operations for fiscal year 2020 may 50% 19 may may may A reconciliation between the actual provision for income taxes and the provision for income taxes computed using the federal statutory income tax rate of 21.0% for fiscal years 2020 2019 Period ended October 3, 2020 September 28, 2019 Income tax expense at the statutory rate of 21.0% $ (2,906 ) $ 1,831 State income tax benefits, net of federal income tax benefit (430 ) (82 ) Impact of foreign earnings in tax-free zone (1,604 ) (2,186 ) GILTI inclusion 1,596 1,040 Other permanent differences 109 (140 ) Impact of state rate changes (144 ) — Other 119 14 (Benefit from) provision for income taxes $ (3,260 ) $ 477 Significant components of our deferred tax assets and liabilities are as follows (in thousands): October 3, 2020 September 28, 2019 Deferred tax assets: State net operating loss carryforwards $ 2,490 $ 2,190 Section 163(j) deduction carryforwards 1,913 627 Receivable allowances and reserves 509 345 Inventories and reserves 4,176 2,960 Accrued compensation and benefits 2,213 1,789 Operating lease liabilities 13,939 — Other 517 466 Gross deferred tax assets $ 25,757 $ 8,377 Less valuation allowance — state net operating loss carryforwards (600 ) (516 ) Net deferred tax assets $ 25,157 $ 7,861 Deferred tax liabilities: Depreciation (3,540 ) (4,611 ) Goodwill and intangibles (3,768 ) (3,183 ) Operating lease assets (13,705 ) — Other (92 ) (72 ) Gross deferred tax liabilities $ (21,105 ) $ (7,866 ) Net deferred tax assets (liabilities) $ 4,052 $ (5 ) As of October 3, 2020 2021 2040. not For both federal and state purposes, the ultimate realization of deferred tax assets depends upon the generation of future taxable income or tax planning strategies during the periods in which those temporary differences become deductible or when the carryforwards are available. ASC 740, Income Taxes 740” not fifty 50% not October 3, 2020 September 28, 2019 As of October 3, 2020 not We file income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. Tax years 2016, 2017, 2018, 2019,

Note 10 - Leases

Note 10 - Leases	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Lessee, Leases [Text Block]	10—Leases We lease property and equipment under operating lease arrangements, most of which relate to distribution centers and manufacturing facilities in the U.S., Honduras, El Salvador, and Mexico. We also lease machinery and equipment in the U.S. under finance lease arrangements. We include both the contractual term as well as any renewal option that we are reasonably certain to exercise in the determination of our lease terms. For leases with a term of greater than 12 12 842 not Generally, the rate implicit in our operating leases is not October 3, 2020, October 3, 2020, The following table presents the future undiscounted payments due on our operating and finance lease liabilities as well as a reconciliation of those payments to our operating and finance lease liabilities, recorded as of October 3, 2020 ( Operating Finance Leases Leases 2021 $ 12,459 $ 7,687 2022 10,374 4,771 2023 8,408 4,068 2024 6,981 2,588 2025 7,009 695 Thereafter 21,079 - Undiscounted fixed lease payments $ 66,310 $ 19,809 Discount due to interest (10,701 ) (1,525 ) Total lease liabilities $ 55,609 $ 18,284 Less current maturities (9,039 ) (6,956 ) Lease liabilities, excluding current maturities $ 46,570 $ 11,328 As of October 3, 2020, not not Our Ceiba Textiles manufacturing facility is leased under an operating lease arrangement with a Honduran company, of which we own 31% of the outstanding capital stock of the lessor at October 3, 2020. twelve October 3, 2020, September 28, 2019, As of October 3, 2020, The weighted average remaining lease terms for our operating leases and finance leases were approximately 7 years and 3 years, respectively, as of October 3, 2020. The components of total lease expense were as follows for the twelve October 3, 2020 ( Operating lease fixed expense $ 11,582 Operating lease variable cost expense 1,777 Finance lease amortization of ROU assets expense 3,380 Finance lease interest expense 976 Total lease expense $ 17,715 Total operating lease expense, excluding variable lease costs, recognized during the twelve September 28, 2019, 842, twelve September 28, 2019, Cash outflows for operating lease payments and for interest payments on finance leases during the twelve October 2, 2020, twelve October 3, 2020, During the three June 27, 2020, 19 12 ROU assets obtained in exchange for operating lease and finance lease liabilities during the twelve October 3, 2020, twelve September 28, 2019, 842, We do not

Note 11 - Employee Benefit Plan

Note 11 - Employee Benefit Plans	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	11—Employee We sponsor and maintain a 401 “401 401 401 401 401 2020 2019 We provide post-retirement life insurance benefits for certain retired employees. The plan is noncontributory and is unfunded, and therefore, benefits and expenses are paid from our general assets as they are incurred. All of the employees in the plan are fully vested, and the plan was closed to new employees in 1990. 2020 2019 October 3, 2020 September 28, 2019 Balance at beginning of year $ 307 $ 313 Interest expense 2 2 Benefits paid (20 ) (9 ) Adjustment — 1 Balance at end of year $ 289 $ 307

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	12—Stock On February 6, 2020, 2020 "2020 2010 February 4, 2015 September 14, 2020. 2020 2010 2020 2020 may 2020 2020 2020 may 2020 2010 2010 2020 may 2010 2020 February 6, 2020, Shares are generally issued from treasury stock upon the vesting of the restricted stock units, performance units or other awards under the 2010 2020 Compensation expense is recorded on the selling, general and administrative expense line item in our Consolidated Statements of Operations over the vesting periods. Total employee stock-based compensation expense for fiscal years 2020 2019 2020 2019 The following table summarizes the restricted stock unit and performance unit award activity during the periods ended October 3, 2020 September 28, 2019 Fiscal Year Ended October 3, 2020 September 28, 2019 Number of Units Weighted average grant date fair value Number of Units Weighted average grant date fair value Units outstanding, beginning of fiscal period 283,500 $ 19.78 532,500 $ 16.12 Units granted 294,000 $ 20.72 — — Units issued (132,858 ) $ 22.13 (247,000 ) $ 11.88 Units forfeited (38,642 ) $ 19.37 (2,000 ) $ 21.51 Units outstanding, end of fiscal period 406,000 $ 20.16 283,500 $ 19.78 During fiscal year 2020 10 September 28, 2019 During fiscal year 2019 10 October 2, 2021. one one During fiscal year 2020, 10 October 2, 2021. During fiscal year 2020, 10 October 1, 2022. As of October 3, 2020 2020 The following table summarizes information about the unvested restricted stock units and performance units as of October 3, 2020 Restricted Stock Units/Performance Units Number of Units Average Market Price on Date of Grant Vesting Date* Fiscal Year 2017 Performance Units 42,000 $ 17.97 November 2020 Fiscal Year 2018 Restricted Units 74,000 $ 19.52 November 2020 Fiscal Year 2020 Performance Units 58,000 $ 23.15 November 2021 Fiscal Year 2020 Restricted Units 108,000 $ 18.15 November 2021 Fiscal Year 2020 Restricted Units 124,000 $ 21.63 November 2022 406,000 * These awards are eligible to vest upon the filing of our Annual Report on Form 10

Note 13 - Business Segments

Note 13 - Business Segments	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13—Business Our operations are managed and reported in two The Delta Group is comprised of our business units primarily focused on core activewear styles, and includes our DTG2Go, DTG2Go DTG2Go The Salt Life Group is comprised of our lifestyle brands focused on a broad range of apparel garments, headwear and related accessories to meet consumer preferences and fashion trends, and includes our Salt Life and Coast business units. These products are sold through specialty and boutique shops, traditional department stores, and outdoor retailers, as well as direct-to-consumer through branded ecommerce sites and branded retail stores. Products in this segment are marketed under our lifestyle brands of Salt Life® and COAST®, as well as other labels. Our Chief Operating Decision Maker and management evaluate performance and allocate resources based on profit or loss from operations before interest, income taxes and special charges ("segment operating earnings"). Our segment operating earnings may not 2. Fiscal Year Ended October 3, 2020 September 28, 2019 Segment net sales: Delta Group $ 343,891 $ 389,075 Salt Life Group 37,144 42,655 Total net sales $ 381,035 $ 431,730 Segment operating income: Delta Group (1) $ 6,609 $ 23,780 Salt Life Group (2) 460 5,786 Total segment operating income $ 7,069 $ 29,566 Purchases of property, plant and equipment: Delta Group $ 7,496 $ 4,861 Salt Life Group 1,494 1,202 Corporate — — Total purchases of property, plant and equipment $ 8,990 $ 6,063 Depreciation and amortization: Delta Group $ 11,788 $ 9,889 Salt Life Group 960 1,522 Corporate 8 353 Total depreciation and amortization $ 12,756 $ 11,764 ( 1 2020, 19 December 29, 2018, 2016 ( 2 2020, 19 June 29, 2019, The following reconciles the segment operating income to the consolidated income before provision for income taxes (in thousands): Fiscal Year Ended October 3, 2020 September 28, 2019 Segment operating income $ 7,069 $ 29,566 Unallocated corporate expenses 14,144 13,671 Unallocated interest expense 7,005 7,550 Consolidated income before provision for income taxes $ (14,080 ) $ 8,345 Our revenues include sales to domestic and foreign customers. Foreign customers are composed of companies whose headquarters are located outside of the United States. Sales to foreign customers represented approximately 1% of our consolidated net sales for both fiscal years 2020 2019. Our total assets and equity investment by segment are as follows (in thousands): As of October 3, 2020 September 28, 2019 Total assets by segment: Delta Group $ 346,135 $ 315,653 Salt Life Group 65,676 57,574 Corporate 8,420 4,761 Total assets $ 420,231 $ 377,988 Equity investment in joint venture: Delta Group $ 10,573 $ 10,388 Salt Life Group — — Total equity investment in joint venture $ 10,573 $ 10,388 We attribute our property, plant and equipment to a particular country based on the location of these assets. Summarized financial information by geographic area is as follows (in thousands): As of October 3, 2020 September 28, 2019 United States $ 46,251 $ 41,620 Honduras 13,445 15,326 El Salvador 3,066 3,209 Mexico 1,188 1,249 All foreign countries 17,699 19,784 Total property, plant and equipment, net $ 63,950 $ 61,404

Note 14 - Repurchase of Common

Note 14 - Repurchase of Common Stock	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Treasury Stock [Text Block]	14—Repurchase Our Board of Directors has authorized management to use up to $60.0 million to repurchase stock in open market transactions under our Stock Repurchase Program. During fiscal years 2020 2019 October 3, 2020 10b 18. October 3, 2020 not no October 3, 2020

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	15—Commitments (a) Litigation At times, we are party to various legal claims, actions and complaints. We believe that, as a result of legal defense, insurance arrangements, and indemnification provisions with parties believed to be financially capable, such actions should not (b) Purchase Contracts We have entered into agreements, and have fixed prices, to purchase yarn, finished fabric, and finished apparel and headwear products. At October 3, 2020 Yarn $ 21,809 Finished fabric 3,163 Finished products 12,266 $ 37,238 (c) Letters of Credit As of October 3, 2020 (d) Fair Value Measurements From time to time we may not October 3, 2020 Effective Date Notional Amount LIBOR Rate Maturity Date Interest Rate Swap July 19, 2017 $10 million 1.99 % May 10, 2021 Interest Rate Swap July 25, 2018 $20 million 3.18 % July 25, 2023 From time to time, we may not No October 3, 2020 September 28, 2019 ASC 820, Fair Value Measurements and Disclosures 820” three ○ Level 1 ○ Level 2 ○ Level 3 no The following financial liabilities are measured at fair value on a recurring basis (in thousands): Fair Value Measurements Using Period Ended Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Interest Rate Swap October 3, 2020 $ (1,764 ) $ — $ (1,764 ) $ — September 28, 2019 $ (1,293 ) $ — $ (1,293 ) $ — Contingent Consideration October 3, 2020 $ (6,420 ) $ — $ — $ (6,420 ) September 28, 2019 $ (9,094 ) $ — $ — $ (9,094 ) The fair value of the interest rate swap agreements was derived from a discounted cash flow analysis based on the terms of the contract and the forward interest rate curves adjusted for our credit risk, which fall in Level 2 October 3, 2020 September 28, 2019, 2 The following table summarizes the fair value and presentation in the Consolidated Balance Sheets for derivatives as of October 3, 2020 September 28, 2019 October 3, 2020 September 28, 2019 Deferred tax asset $ 442 $ — Deferred tax liability — 324 Accrued expenses (108 ) — Other liabilities (1,656 ) (1,293 ) Accumulated other comprehensive loss $ (1,322 ) $ (969 ) The DTG2Go April 1, 2018, September 29, 2018, 2019, 2020, 2021 2022. 2020, 2019 October 3, 2020 September 28, 2019. In August 2013, 2019 2019 2020, 2019 not September 28, 2019, October 3, 2020,

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Oct. 03, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	16—Subsequent None

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Oct. 03, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	(a) Basis of Presentation: January 2018, 810, Consolidations, No. 2015 02 , Consolidation (Topic 810 We operate our business in two two
Fiscal Period, Policy [Policy Text Block]	(b) Fiscal Year: 52 53 September 30. 2020 2019 53 October 3, 2020 52 September 28, 2019
Use of Estimates, Policy [Policy Text Block]	(c) Use of Estimates: may
Cash and Cash Equivalents, Policy [Policy Text Block]	(d) Cash and Cash Equivalents: three
Accounts Receivable [Policy Text Block]	(e) Accounts Receivable: not We estimate the net collectability of our accounts receivable and establish an allowance for doubtful accounts based upon this assessment. In situations where we are aware of a specific customer’s inability to meet its financial obligation, such as in the case of a bankruptcy filing, we assess the need for a specific reserve for bad debts. Reserves are determined through analysis of the aging of accounts receivable balances, historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment terms. Bad debt expense was less than 1% of net sales in each of fiscal years 2020 2019
Inventory, Policy [Policy Text Block]	(f) Inventories: first first 2 x
Property, Plant and Equipment, Policy [Policy Text Block]	(g) Property, Plant and Equipment: three twenty-five
Internal Use Software, Policy [Policy Text Block]	(h) Internally Developed Software Costs: 350 40, Intangibles-Goodwill and Other, Internal-Use Software three ten
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	(i) Impairment of Long-Lived Assets (Including Amortizable Intangible Assets): 360, Property, Plant, and Equipment may not
Goodwill and Intangible Assets, Policy [Policy Text Block]	(j) Goodwill and Intangible Assets: four twenty not 6
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	(k) Impairment of Goodwill: may not We complete our annual impairment test of goodwill on the first third 3 820, Fair Value Measurements and Disclosures not not Given the current macro-economic environment and the uncertainties regarding its potential impact on our business, there can be no not may may
Contingent Consideration [Policy Text Block]	(l) Contingent Consideration: DTG2Go March 2018. 805, Business Combinations DTG2Go October 3, 2020 September 28, 2019
Revenue [Policy Text Block]	(m) Revenue Recognition: Our receivables resulting from wholesale customers are generally collected within three In certain areas of our wholesale business, we offer discounts and allowances to support our customers. Some of these arrangements are written agreements, while others may not may not We only recognize revenue to the extent that it is probable that we will not October 3, 2020, September 28, 2019, We record shipping and handling charges incurred by us before and after the customer obtains control as a fulfillment cost rather than an additional promised service. Our customers' terms are less than one not not one
Sales Tax [Policy Text Block]	(n) Sales Tax:
Cost of Goods and Service [Policy Text Block]	(o) Cost of Goods Sold: may not may
Selling, General and Administrative Expenses, Policy [Policy Text Block]	(p) Selling, General and Administrative Expense: 2020 2019
Advertising Cost [Policy Text Block]	(q) Advertising Costs: 2020 2019 $0.8 2020 2019
Share-based Payment Arrangement [Policy Text Block]	(r) Stock-Based Compensation: 718, Compensation – Stock Compensation, no
Income Tax, Policy [Policy Text Block]	(s) Income Taxes: 740, Income Taxes
Earnings Per Share, Policy [Policy Text Block]	(t) Earnings per Share: 260, Earnings Per Share 260” no 260, not
Foreign Currency Transactions and Translations Policy [Policy Text Block]	(u) Foreign Currency Translation:
Fair Value of Financial Instruments, Policy [Policy Text Block]	(v) Fair Value of Financial Instruments:
Comprehensive Income, Policy [Policy Text Block]	(w) Other Comprehensive Income: October 3, 2020 September 28, 2019
Inventory Supplies, Policy [Policy Text Block]	( x 2005, December 31, 2021. not
Derivatives, Policy [Policy Text Block]	(y) Derivatives: We account for derivatives and hedging activities in accordance with ASC 815, Derivatives and Hedging, 815 not not We are exposed to counterparty credit risks on all derivatives. Because these amounts are recorded at fair value, the full amount of our exposure is the carrying value of these instruments. We only enter into derivative transactions with well-established institutions, and, therefore, we believe the counterparty credit risk is minimal. From time to time, we may not no October 3, 2020 September 28, 2019
Equity Method Investments [Policy Text Block]	(z) Equity Method Accounting: October 3, 2020 50% not not not
Net Income Attributable to Non-controlling Interest [Policy Text Block]	(aa) Net Income Attributable to Non-Controlling Interest:
Business Combinations Policy [Policy Text Block]	(ab) Business Combinations: third
New Accounting Pronouncements, Policy [Policy Text Block]	(ac) Recently Adopted Accounting Pronouncements: In August 2017, No. 2017 12, Derivatives and Hedging (Topic 815 2017 12" 2017 12 2017 12 no 2017 12 September 29, 2019. 2017 12 not In January 2017, 2017 04, Intangibles - Goodwill and other (Topic 350 2017 04" 2017 04 2 2, 2017 04, not 2017 04 zero 2 zero 2017 04 September 29, 2019. 2017 04 not In February 2016, No. 2016 02, Leases 2016 02” 2016 02, 842, Leases 842” 842 September 29, 2019. not September 29, 2019, no (ad) Recently Issued Accounting Pronouncements Not In August 2018, No. 2018 15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract 2018 15” 2018 15 December 15, 2019, 2018 15 October 4, 2020 2021 not 2018 15

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Disaggregation of Revenue [Table Text Block]	Fiscal Year Ended October 3, 2020 September 28, 2019 $ % $ % Retail $ 5,626 2 % $ 4,396 1 % Direct-to-consumer ecommerce 7,994 2 % 5,526 1 % Wholesale 367,415 96 % 421,808 98 % Net Sales $ 381,035 100 % $ 431,730 100 % Fiscal Year Ended October 3, 2020 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 343,891 0.2 % 0.5 % 99.3 % Salt Life Group 37,144 12.9 % 16.9 % 70.2 % Total $ 381,035 Fiscal Year Ended September 28, 2019 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 389,075 0.3 % 0.3 % 99.4 % Salt Life Group 42,655 7.6 % 9.9 % 82.5 % Total $ 431,730

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Inventory, Current [Table Text Block]	October 3, 2020 September 28, 2019 Raw materials $ 13,571 $ 12,022 Work in process 13,984 17,765 Finished goods 117,960 149,320 $ 145,515 $ 179,107

Note 5 - Property, Plant and _2

Note 5 - Property, Plant and Equipment (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Property, Plant and Equipment [Table Text Block]	Estimated Useful Life (in years) October 3, 2020 September 28, 2019 Land and land improvements 25 $ 569 $ 569 Buildings 20 3,715 3,715 Machinery and equipment 10 106,102 99,962 Computers and software 3-10 24,362 21,065 Furniture and fixtures 7-25 7,135 3,650 Leasehold improvements 3-10 6,635 5,790 Vehicles and related equipment 5 587 587 Construction in progress N/A 6,968 7,873 156,073 143,211 Less accumulated depreciation and amortization (92,123 ) (81,807 ) Total property, plant and equipment, net $ 63,950 $ 61,404

Note 6 - Goodwill and Intangi_2

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	October 3, 2020 September 28, 2019 Cost Accumulated Amortization Net Value Cost Accumulated Amortization Net Value Economic Life Goodwill $ 37,897 $ — $ 37,897 $ 37,897 $ — $ 37,897 N/A Intangibles: Tradename/trademarks $ 16,090 $ (3,820 ) $ 12,270 $ 16,090 $ (3,278 ) $ 12,812 20 - 30 yrs Customer relationships 7,400 (1,733 ) 5,667 7,400 (993 ) 6,407 20 yrs Technology 1,720 (1,380 ) 340 1,720 (1,289 ) 431 10 yrs License agreements 2,100 (733 ) 1,367 2,100 (630 ) 1,470 15 - 30 yrs Non-compete agreements 1,657 (1,353 ) 304 1,657 (1,170 ) 487 4 – 8.5 yrs Total intangibles, net $ 28,967 $ (9,019 ) $ 19,948 $ 28,967 $ (7,360 ) $ 21,607

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	October 3, 2020 September 28, 2019 Accrued employee compensation and benefits $ 13,958 $ 13,883 Taxes accrued and withheld 1,565 1,160 Refund liabilities 1,347 1,047 Accrued freight 720 969 Income taxes payable 379 379 Accrued interest 541 563 Other 2,043 2,790 $ 20,553 $ 20,791

Note 8 - Long-term Debt (Tables

Note 8 - Long-term Debt (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	October 3, 2020 September 28, 2019 Revolving U.S. credit facility, interest at base rate or adjusted LIBOR rate plus an applicable margin (interest at 3.3% on October 3, 2020) due November 2024 $ 106,213 $ 101,957 Revolving credit facility with Banco Ficohsa, a Honduran bank, interest at 7.7% due August 2025 9,529 5,000 Term loan with Banco Ficohsa, a Honduran bank, interest at 6.0%, monthly installments beginning November 2014 through December 2020 200 800 Term loan with Banco Ficohsa, a Honduran bank, interest at 6.0%, monthly installments beginning June 2016 through April 2022 485 776 Term loan with Banco Ficohsa, a Honduran bank, interest at 6.0%, monthly installments beginning October 2017 through September 2021 888 1,953 DTG2Go, LLC acquisition promissory note, interest at 6.0%, quarterly payments beginning January 2019 through October 2021 2,917 5,250 Salt Life Beverage, LLC promissory note, interest at 4.0% 109 100 120,341 115,836 Less current portion of long-term debt (7,559 ) (6,540 ) Long-term debt, excluding current maturities $ 112,782 $ 109,296
Schedule of Maturities of Long-term Debt [Table Text Block]	Fiscal Year Amount 2021 $ 7,559 2022 4,349 2023 4,155 2024 4,155 2025 100,123 Thereafter — $ 120,341

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Period ended October 3, 2020 September 28, 2019 Current: Federal $ 300 $ 732 State 50 (3 ) Foreign 120 132 Total current $ 470 $ 861 Deferred: Federal $ (3,200 ) $ (304 ) State (530 ) (80 ) Total deferred (3,730 ) (384 ) (Benefit from) provision for income taxes $ (3,260 ) $ 477
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Period ended October 3, 2020 September 28, 2019 United States, net of loss attributable to non-controlling interest $ (22,056 ) $ (2,321 ) Foreign 8,219 11,040 $ (13,837 ) $ 8,719
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Period ended October 3, 2020 September 28, 2019 Income tax expense at the statutory rate of 21.0% $ (2,906 ) $ 1,831 State income tax benefits, net of federal income tax benefit (430 ) (82 ) Impact of foreign earnings in tax-free zone (1,604 ) (2,186 ) GILTI inclusion 1,596 1,040 Other permanent differences 109 (140 ) Impact of state rate changes (144 ) — Other 119 14 (Benefit from) provision for income taxes $ (3,260 ) $ 477
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	October 3, 2020 September 28, 2019 Deferred tax assets: State net operating loss carryforwards $ 2,490 $ 2,190 Section 163(j) deduction carryforwards 1,913 627 Receivable allowances and reserves 509 345 Inventories and reserves 4,176 2,960 Accrued compensation and benefits 2,213 1,789 Operating lease liabilities 13,939 — Other 517 466 Gross deferred tax assets $ 25,757 $ 8,377 Less valuation allowance — state net operating loss carryforwards (600 ) (516 ) Net deferred tax assets $ 25,157 $ 7,861 Deferred tax liabilities: Depreciation (3,540 ) (4,611 ) Goodwill and intangibles (3,768 ) (3,183 ) Operating lease assets (13,705 ) — Other (92 ) (72 ) Gross deferred tax liabilities $ (21,105 ) $ (7,866 ) Net deferred tax assets (liabilities) $ 4,052 $ (5 )

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Lease, Liability, Maturity [Table Text Block]	Operating Finance Leases Leases 2021 $ 12,459 $ 7,687 2022 10,374 4,771 2023 8,408 4,068 2024 6,981 2,588 2025 7,009 695 Thereafter 21,079 - Undiscounted fixed lease payments $ 66,310 $ 19,809 Discount due to interest (10,701 ) (1,525 ) Total lease liabilities $ 55,609 $ 18,284 Less current maturities (9,039 ) (6,956 ) Lease liabilities, excluding current maturities $ 46,570 $ 11,328
Lease, Cost [Table Text Block]	Operating lease fixed expense $ 11,582 Operating lease variable cost expense 1,777 Finance lease amortization of ROU assets expense 3,380 Finance lease interest expense 976 Total lease expense $ 17,715

Note 11 - Employee Benefit Pl_2

Note 11 - Employee Benefit Plans (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	October 3, 2020 September 28, 2019 Balance at beginning of year $ 307 $ 313 Interest expense 2 2 Benefits paid (20 ) (9 ) Adjustment — 1 Balance at end of year $ 289 $ 307

Note 12 - Stock-based Compens_2

Note 12 - Stock-based Compensation (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Fiscal Year Ended October 3, 2020 September 28, 2019 Number of Units Weighted average grant date fair value Number of Units Weighted average grant date fair value Units outstanding, beginning of fiscal period 283,500 $ 19.78 532,500 $ 16.12 Units granted 294,000 $ 20.72 — — Units issued (132,858 ) $ 22.13 (247,000 ) $ 11.88 Units forfeited (38,642 ) $ 19.37 (2,000 ) $ 21.51 Units outstanding, end of fiscal period 406,000 $ 20.16 283,500 $ 19.78
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Restricted Stock Units/Performance Units Number of Units Average Market Price on Date of Grant Vesting Date* Fiscal Year 2017 Performance Units 42,000 $ 17.97 November 2020 Fiscal Year 2018 Restricted Units 74,000 $ 19.52 November 2020 Fiscal Year 2020 Performance Units 58,000 $ 23.15 November 2021 Fiscal Year 2020 Restricted Units 108,000 $ 18.15 November 2021 Fiscal Year 2020 Restricted Units 124,000 $ 21.63 November 2022 406,000

Note 13 - Business Segments (Ta

Note 13 - Business Segments (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year Ended October 3, 2020 September 28, 2019 Segment net sales: Delta Group $ 343,891 $ 389,075 Salt Life Group 37,144 42,655 Total net sales $ 381,035 $ 431,730 Segment operating income: Delta Group (1) $ 6,609 $ 23,780 Salt Life Group (2) 460 5,786 Total segment operating income $ 7,069 $ 29,566 Purchases of property, plant and equipment: Delta Group $ 7,496 $ 4,861 Salt Life Group 1,494 1,202 Corporate — — Total purchases of property, plant and equipment $ 8,990 $ 6,063 Depreciation and amortization: Delta Group $ 11,788 $ 9,889 Salt Life Group 960 1,522 Corporate 8 353 Total depreciation and amortization $ 12,756 $ 11,764 As of October 3, 2020 September 28, 2019 Total assets by segment: Delta Group $ 346,135 $ 315,653 Salt Life Group 65,676 57,574 Corporate 8,420 4,761 Total assets $ 420,231 $ 377,988 Equity investment in joint venture: Delta Group $ 10,573 $ 10,388 Salt Life Group — — Total equity investment in joint venture $ 10,573 $ 10,388
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Fiscal Year Ended October 3, 2020 September 28, 2019 Segment operating income $ 7,069 $ 29,566 Unallocated corporate expenses 14,144 13,671 Unallocated interest expense 7,005 7,550 Consolidated income before provision for income taxes $ (14,080 ) $ 8,345
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	As of October 3, 2020 September 28, 2019 United States $ 46,251 $ 41,620 Honduras 13,445 15,326 El Salvador 3,066 3,209 Mexico 1,188 1,249 All foreign countries 17,699 19,784 Total property, plant and equipment, net $ 63,950 $ 61,404

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Oct. 03, 2020
Notes Tables
Long-term Purchase Commitment [Table Text Block]	Yarn $ 21,809 Finished fabric 3,163 Finished products 12,266 $ 37,238
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	Effective Date Notional Amount LIBOR Rate Maturity Date Interest Rate Swap July 19, 2017 $10 million 1.99 % May 10, 2021 Interest Rate Swap July 25, 2018 $20 million 3.18 % July 25, 2023
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements Using Period Ended Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Interest Rate Swap October 3, 2020 $ (1,764 ) $ — $ (1,764 ) $ — September 28, 2019 $ (1,293 ) $ — $ (1,293 ) $ — Contingent Consideration October 3, 2020 $ (6,420 ) $ — $ — $ (6,420 ) September 28, 2019 $ (9,094 ) $ — $ — $ (9,094 )
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	October 3, 2020 September 28, 2019 Deferred tax asset $ 442 $ — Deferred tax liability — 324 Accrued expenses (108 ) — Other liabilities (1,656 ) (1,293 ) Accumulated other comprehensive loss $ (1,322 ) $ (969 )

Note 1 - The Company (Details T

Note 1 - The Company (Details Textual)	Oct. 03, 2020
Entity Number of Employees	7,900

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Oct. 03, 2020USD ($)	Sep. 28, 2019USD ($)	Sep. 29, 2019USD ($)
Number of Operating Segments	2
Bad Debt Expense, Percentage of Net Sales	1.00%
Goodwill, Impairment Loss	$ 0	$ 0
Contract with Customer, Refund Liability, Total	$ 1,300	1,000
Customer Term (Year)	1 year
Advertising Expense	$ 4,400	4,700
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total	(1,322)	(969)
Operating Lease, Liability, Total	55,609
Operating Lease, Liability, Noncurrent	46,570	0
Operating Lease, Liability, Current	9,039	0
Operating Lease, Right-of-Use Asset	54,645	0
Deferred Income Tax Assets, Net, Total	$ 4,052	1,514
Accounting Standards Update 2016-02 [Member]
Operating Lease, Liability, Total			$ 44,600
Operating Lease, Liability, Noncurrent			36,100
Operating Lease, Liability, Current			8,500
Deferred Rent Credit			(800)
Operating Lease, Right-of-Use Asset			43,800
Deferred Income Tax Assets, Net, Total			$ 200
Honduran Equity Method Investment [Member]
Equity Method Investment, Ownership Percentage	31.00%
Cooperative Advertising Program [Member]
Advertising Expense	$ 800	800
Selling, General and Administrative Expenses [Member]
Distribution Costs	17,800	17,600
DTG2Go [Member]
Business Combination, Contingent Consideration, Liability, Total	$ 6,400	$ 8,900
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Finite-Lived Intangible Asset, Useful Life (Year)	4 years
Cooperative Agreement Percentage of Net Purchases Available For Advertising	2.00%
Minimum [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	25 years
Finite-Lived Intangible Asset, Useful Life (Year)	20 years
Cooperative Agreement Percentage of Net Purchases Available For Advertising	5.00%
Maximum [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Salt Life Beverage [Member]
Noncontrolling Interest, Ownership Percentage by Parent	60.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	40.00%

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Net sales	$ 381,035	$ 431,730
Sales in percentage	100.00%	100.00%
Delta Group [Member]
Net sales	$ 343,891	$ 389,075
Salt Life Group [Member]
Net sales	37,144	42,655
Retail [Member]
Net sales	$ 5,626	$ 4,396
Sales in percentage	2.00%	1.00%
Retail [Member] | Delta Group [Member]
Sales in percentage	0.20%	0.30%
Retail [Member] | Salt Life Group [Member]
Sales in percentage	12.90%	7.60%
Ecommerce [Member]
Net sales	$ 7,994	$ 5,526
Sales in percentage	2.00%	1.00%
Ecommerce [Member] | Delta Group [Member]
Sales in percentage	0.50%	0.30%
Ecommerce [Member] | Salt Life Group [Member]
Sales in percentage	16.90%	9.90%
Wholesale [Member]
Net sales	$ 367,415	$ 421,808
Sales in percentage	96.00%	98.00%
Wholesale [Member] | Delta Group [Member]
Sales in percentage	99.30%	99.40%
Wholesale [Member] | Salt Life Group [Member]
Sales in percentage	70.20%	82.50%

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($) $ in Millions	Oct. 03, 2020	Sep. 28, 2019
Inventory Valuation Reserves, Ending Balance	$ 15	$ 10

Note 4 - Inventories - Inventor

Note 4 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Raw materials	$ 13,571	$ 12,022
Work in process	13,984	17,765
Finished goods	117,960	149,320
Inventory, Net, Total	$ 145,515	$ 179,107

Note 5 - Property, Plant and _3

Note 5 - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Property, plant and equipment, gross	$ 156,073	$ 143,211
Less accumulated depreciation and amortization	(92,123)	(81,807)
Total property, plant and equipment, net	$ 63,950	61,404
Minimum [Member]
Estimated useful life (Year)	3 years
Maximum [Member]
Estimated useful life (Year)	25 years
Land and Land Improvements [Member]
Estimated useful life (Year)	25 years
Property, plant and equipment, gross	$ 569	569
Building [Member]
Estimated useful life (Year)	20 years
Property, plant and equipment, gross	$ 3,715	3,715
Machinery and Equipment [Member]
Estimated useful life (Year)	10 years
Property, plant and equipment, gross	$ 106,102	99,962
Computer Equipment [Member]
Property, plant and equipment, gross	$ 24,362	21,065
Computer Equipment [Member] | Minimum [Member]
Estimated useful life (Year)	3 years
Computer Equipment [Member] | Maximum [Member]
Estimated useful life (Year)	10 years
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 7,135	3,650
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful life (Year)	7 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful life (Year)	25 years
Leasehold Improvements [Member]
Property, plant and equipment, gross	$ 6,635	5,790
Leasehold Improvements [Member] | Minimum [Member]
Estimated useful life (Year)	3 years
Leasehold Improvements [Member] | Maximum [Member]
Estimated useful life (Year)	10 years
Vehicles [Member]
Estimated useful life (Year)	5 years
Property, plant and equipment, gross	$ 587	587
Construction in Progress [Member]
Property, plant and equipment, gross	$ 6,968	$ 7,873

Note 6 - Goodwill and Intangi_3

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Goodwill, Acquired During Period	$ 600
Goodwill, Ending Balance	37,897	$ 37,897
Amortization of Intangible Assets, Total	1,659	$ 1,811
Finite-Lived Intangible Asset, Expected Amortization, Year One	1,600
Finite-Lived Intangible Asset, Expected Amortization, Year Three	1,500
Finite-Lived Intangible Asset, Expected Amortization, Year Four	1,400
Finite-Lived Intangible Asset, Expected Amortization, Year Two	1,600
Finite-Lived Intangible Asset, Expected Amortization, Year Five	1,400
Delta Group [Member]
Goodwill, Ending Balance	18,000
Salt Life Group [Member]
Goodwill, Ending Balance	$ 19,900

Note 6 - Goodwill and Intangi_4

Note 6 - Goodwill and Intangible Assets - Goodwill and Components of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Goodwill, cost	$ 37,897	$ 37,897
Goodwill, net value	37,897	37,897
Intangibles, Cost	28,967	28,967
Intangibles, Accumulated Amortization	(9,019)	(7,360)
Intangibles, Net Value	$ 19,948	21,607
Minimum [Member]
Economic Life (Year)	4 years
Maximum [Member]
Economic Life (Year)	20 years
Trademarks and Trade Names [Member]
Intangibles, Cost	$ 16,090	16,090
Intangibles, Accumulated Amortization	(3,820)	(3,278)
Intangibles, Net Value	$ 12,270	12,812
Trademarks and Trade Names [Member] | Minimum [Member]
Economic Life (Year)	20 years
Trademarks and Trade Names [Member] | Maximum [Member]
Economic Life (Year)	30 years
Customer Relationships [Member]
Intangibles, Cost	$ 7,400	7,400
Intangibles, Accumulated Amortization	(1,733)	(993)
Intangibles, Net Value	$ 5,667	6,407
Economic Life (Year)	20 years
Technology-Based Intangible Assets [Member]
Intangibles, Cost	$ 1,720	1,720
Intangibles, Accumulated Amortization	(1,380)	(1,289)
Intangibles, Net Value	$ 340	431
Economic Life (Year)	10 years
Licensing Agreements [Member]
Intangibles, Cost	$ 2,100	2,100
Intangibles, Accumulated Amortization	(733)	(630)
Intangibles, Net Value	$ 1,367	1,470
Licensing Agreements [Member] | Minimum [Member]
Economic Life (Year)	15 years
Licensing Agreements [Member] | Maximum [Member]
Economic Life (Year)	30 years
Noncompete Agreements [Member]
Intangibles, Cost	$ 1,657	1,657
Intangibles, Accumulated Amortization	(1,353)	(1,170)
Intangibles, Net Value	$ 304	$ 487
Noncompete Agreements [Member] | Minimum [Member]
Economic Life (Year)	4 years
Noncompete Agreements [Member] | Maximum [Member]
Economic Life (Year)	8 years 6 months

Note 7 - Accrued Expenses - Acc

Note 7 - Accrued Expenses - Accrued Expenses (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Accrued employee compensation and benefits	$ 13,958	$ 13,883
Taxes accrued and withheld	1,565	1,160
Refund liabilities	1,347	1,047
Accrued freight	720	969
Income taxes payable	379	379
Accrued interest	541	563
Other	2,043	2,790
Accounts Payable and Accrued Liabilities, Current, Total	$ 20,553	$ 20,791

Note 8 - Long-term Debt (Detail

Note 8 - Long-term Debt (Details Textual) $ in Millions	Aug. 28, 2020USD ($)	Apr. 27, 2020	Nov. 19, 2019USD ($)	Oct. 08, 2018USD ($)	Mar. 31, 2011	Oct. 03, 2020USD ($)	Sep. 28, 2019USD ($)Rate	Jan. 02, 2019
Promissory Note [Member]
Debt Instrument, Face Amount				$ 7
Debt Instrument, Interest Rate, Stated Percentage								6.00%
Debt Instrument Discounted Value						$ 2.9
Amended Credit Agreement [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 170		$ 170	$ 145
Debt Instrument, Increase (Decrease) in FILO Borrowing Component			(0.25%)
Debt Instrument, Increase (Decrease) in Fair Market of Eligible Intellectual Property			25.00%
Debt Instrument, Fixed Coverage Charge Ratio, Exclusion of Capital Expenditures			$ 10
Line Of Credit Facility Maximum Capacity For Capital Leases	25
Line of Credit Facility Including Additional Borrowing Capacity Maximum	$ 200
Long-term Line of Credit, Total						$ 106.2
Line of Credit Facility, Interest Rate During Period						3.30%
Line of Credit Facility, Remaining Borrowing Capacity						$ 47.1
Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Periodic Payment	$ 0.2
Line of Credit Facility, Commitment Fee Percentage	0.25%
Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Periodic Payment	$ 0.3
Line of Credit Facility, Commitment Fee Percentage	0.375%
Amended Credit Agreement [Member] | Letter of Credit [Member]
Debt Covenant Fixed Charge Coverage Ratio Term (Month)		12 months					12 months
Fixed Charge Coverage Ratio		1.1
Debt Instrument, Covenant, Additional Aged Receivable Period (Day)	30 days
Debt Instrument, Covenant, Advance Rate of Real Estate Assets	70.00%
Debt Instrument, Covenant, Additional Applicable Margin	0.50%
Fixed Charge Coverage Ratio (Rate) | Rate							110.00%
Debt Instrument, Covenant, Percentage of Borrowing Rate or Commitment, Availability for Stock Repurchase or Dividends				15.00%
Debt Instrument, Covenant, Number of Preceding Days for Average Availability of Percentage for Stock Repurchases and Dividends				30
Debt Instrument, Covenant, Maximum Amount Plus 50% of Cumulative Net Income For Dividends and Stock Repurchases				$ 10
Retained Earnings Amount Available For Dividends And Stock Repurchases						$ 8.8	$ 16.1
Amended Credit Agreement [Member] | Letter of Credit [Member] | Minimum [Member]
LIBOR Floor Rate	1.00%	1.00%
Debt with Banco Ficohsa [Member] | Revolving Credit Facility [Member]
Debt Instrument, Term (Month)					18 months
Debt Instrument Periodic Payment Term (Month)					6 months

Note 8 - Long-term Debt - Long-

Note 8 - Long-term Debt - Long-term Debt (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Long-term debt	$ 120,341	$ 115,836
Less current portion of long-term debt	(7,559)	(6,540)
Long-term debt, less current maturities	112,782	109,296
Line of Credit [Member] | Revolving Credit Facility [Member] | Wells Fargo [Member]
Long-term debt	106,213	101,957
Line of Credit [Member] | Revolving Credit Facility [Member] | Banco Ficohsa [Member]
Long-term debt	9,529	5,000
Term loan established November, 2014 [Member]
Long-term debt	200	800
Term loan established June, 2016 [Member]
Long-term debt	485	776
Term Loan Established October, 2017 [Member]
Long-term debt	888	1,953
Promissory Note, Maturity Date October 2021 [Member]
Long-term debt	2,917	5,250
Promissory Note, Maturity Date January 2020 [Member]
Long-term debt	$ 109	$ 100

Note 8 - Long-term Debt - Aggre

Note 8 - Long-term Debt - Aggregate Maturities of Debt (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
2021	$ 7,559
2022	4,349
2023	4,155
2024	4,155
2025	100,123
Thereafter	0
Long-term debt	$ 120,341	$ 115,836

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Effective Income Tax Rate Reconciliation, Percent, Total	23.60%	5.50%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 2,490	$ 2,190
Operating Loss Carryforwards, Valuation Allowance, Total	600
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0
Open Tax Year	2016 2017 2018 2019
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	$ 52,600

Note 9 - Income Taxes - Provisi

Note 9 - Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Federal	$ 300	$ 732
State	50	(3)
Foreign	120	132
Total current	470	861
Federal	(3,200)	(304)
State	(530)	(80)
Total deferred	(3,730)	(384)
(Benefit from) provision for income taxes	$ (3,260)	$ 477

Note 9 - Income Taxes - Income

Note 9 - Income Taxes - Income Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
United States, net of loss attributable to non-controlling interest	$ (22,056)	$ (2,321)
Foreign	8,219	11,040
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest, Total	$ (13,837)	$ 8,719

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliation of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Income tax expense at the statutory rate of 21.0%	$ (2,906)	$ 1,831
State income tax benefits, net of federal income tax benefit	(430)	(82)
Impact of foreign earnings in tax-free zone	(1,604)	(2,186)
GILTI inclusion	1,596	1,040
Other permanent differences	109	(140)
Impact of state rate changes	(144)	0
Other	119	14
(Benefit from) provision for income taxes	$ (3,260)	$ 477

Note 9 - Income Taxes - Recon_2

Note 9 - Income Taxes - Reconciliation of Provision for Income Taxes (Details) (Parentheticals)	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Statutory Rate	21.00%	21.00%

Note 9 - Income Taxes - Deferre

Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
State net operating loss carryforwards	$ 2,490	$ 2,190
Section 163(j) deduction carryforwards	1,913	627
Receivable allowances and reserves	509	345
Inventories and reserves	4,176	2,960
Accrued compensation and benefits	2,213	1,789
Operating lease liabilities	13,939	0
Other	517	466
Gross deferred tax assets	25,757	8,377
Less valuation allowance — state net operating loss carryforwards	(600)	(516)
Net deferred tax assets	25,157	7,861
Depreciation	(3,540)	(4,611)
Goodwill and intangibles	(3,768)	(3,183)
Operating lease assets	13,705	0
Other	92	72
Gross deferred tax liabilities	(21,105)	(7,866)
Net deferred tax assets	$ 4,052
Net deferred tax liabilities		$ (5)

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Operating Lease, Weighted Average Discount Rate, Percent	4.10%
Finance Lease, Weighted Average Discount Rate, Percent	5.10%
Operating Lease, Payments	$ 11,000
Operating Lease, Right-of-Use Asset	54,645	$ 0
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	$ 23,600
Operating Lease, Weighted Average Remaining Lease Term (Year)	7 years
Finance Lease, Weighted Average Remaining Lease Term (Year)	3 years
Operating Leases, Rent Expense, Net, Total		10,600
Finance Lease, Interest Payment on Liability	$ 700
Finance Lease, Principal Payments	4,800
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	22,700
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	5,000	8,400
COVID-19 [Member]
Operating Lease Payments, Deferred	1,700
Finance Lease Payments, Deferred	1,700
Ceiba Textiles Manufacturing Facility Leased With Honduran Company [Member]
Operating Lease, Payments	$ 1,300	$ 1,800
Honduran Equity Method Investment [Member]
Equity Method Investment, Ownership Percentage	31.00%

Note 10 - Leases - Future Payme

Note 10 - Leases - Future Payments Due for Lease Liabilities (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
2021, operating leases	$ 12,459
2021, finance leases	7,687
2022, operating leases	10,374
2022, finance leases	4,771
2023, operating leases	8,408
2023, finance leases	4,068
2024, operating leases	6,981
2024, finance leases	2,588
2025, operating leases	7,009
2025, finance leases	695
Thereafter, operating leases	21,079
Thereafter, finance leases
Undiscounted fixed lease payments, operating leases	66,310
Undiscounted fixed lease payments, finance leases	19,809
Discount due to interest, operating leases	(10,701)
Discount due to interest, finance leases	(1,525)
Total lease liabilities, operating leases	55,609
Total lease liabilities, finance leases	18,284
Less current maturities, operating leases	(9,039)	$ 0
Less current maturities, finance leases	(6,956)	(6,434)
Long-term operating leases, less current maturities	46,570	0
Long-term finance leases, less current maturities	$ 11,328	$ 12,836

Note 10 - Leases - Total Lease

Note 10 - Leases - Total Lease Cost (Details) $ in Thousands	12 Months Ended
	Oct. 03, 2020USD ($)
Operating lease fixed expense	$ 11,582
Operating lease variable cost expense	1,777
Finance lease amortization of ROU assets expense	3,380
Finance lease interest expense	976
Total lease expense	$ 17,715

Note 11 - Employee Benefit Pl_3

Note 11 - Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 1	$ 1
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	6.00%	6.00%

Note 11 - Employee Benefit Pl_4

Note 11 - Employee Benefit Plans - Benefit Obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Balance at beginning of year	$ 307	$ 313
Interest expense	2	2
Benefits paid	(20)	(9)
Adjustment	0	1
Balance at end of year	$ 289	$ 307

Note 12 - Stock-based Compens_3

Note 12 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019	Feb. 06, 2020
Share-based Payment Arrangement, Expense, Tax Benefit	$ 0.9
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	294,000	0
Upon Filing of Annual Report in 2019 [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	54,750
Upon Filing of Annual Report in 2019 [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	78,108
Upon Filing of Annual Report in 2019, Paid in Cash [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	86,589
Upon Filing of Annual Report in 2019, Paid in Stock [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	46,269
Upon Filing of Annual Report in 2021 [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		60,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	50,000
Upon Filing of Annual Report in 2022 [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	124,000
Selling, General and Administrative Expenses [Member]
Share-based Payment Arrangement, Expense	$ 3	$ 2.1
The 2020 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			449,714
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 3.8
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 1 month 6 days

Note 12 - Stock-based Compens_4

Note 12 - Stock-based Compensation - Summary of Restricted Stock Unit and Performance Unit Award Activity (Details) - $ / shares	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Units outstanding, beginning of fiscal period (in shares)	283,500	532,500
Units outstanding, beginning of fiscal period, weighted average grant date fair value (in dollars per share)	$ 19.78	$ 16.12
Units granted (in shares)	294,000	0
Units granted, weighted average grant date fair value (in dollars per share)	$ 20.72	$ 0
Units issued (in shares)	(132,858)	(247,000)
Units issued, weighted average grant date fair value (in dollars per share)	$ 22.13	$ 11.88
Units forfeited (in shares)	(38,642)	(2,000)
Units forfeited, weighted average grant date fair value (in dollars per share)	$ 19.37	$ 21.51
Units outstanding, end of fiscal period (in shares)	406,000	283,500
Units outstanding, end of fiscal period, weighted average grant date fair value (in dollars per share)	$ 20.16	$ 19.78

Note 12 - Stock-based Compens_5

Note 12 - Stock-based Compensation - Unvested Restricted Stock Units and Performance Units (Details) - $ / shares	Oct. 03, 2020	Sep. 28, 2019	Sep. 29, 2018
Number of units (in shares)	406,000	283,500	532,500
Average market price on date of grant (in dollars per share)	$ 20.16	$ 19.78	$ 16.12
The 2020 Stock Plan [Member]
Number of units (in shares)	406,000
Average market price on date of grant (in dollars per share)
Performance Shares [Member] | The 2010 Stock Plan [Member] | Vesting On November 2020 [Member]
Number of units (in shares)	42,000
Average market price on date of grant (in dollars per share)	$ 17.97
Performance Shares [Member] | The 2020 Stock Plan [Member] | Vesting On November 2021 [Member]
Number of units (in shares)	58,000
Average market price on date of grant (in dollars per share)	$ 23.15
Restricted Stock Units (RSUs) [Member] | The 2010 Stock Plan [Member] | Vesting On November 2020 [Member]
Number of units (in shares)	74,000
Average market price on date of grant (in dollars per share)	$ 19.52
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2021 [Member]
Number of units (in shares)	108,000
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2022 [Member]
Number of units (in shares)	124,000
Average market price on date of grant (in dollars per share)	$ 21.63
Restricted Stock Units (RSUs) [Member] | Vesting On November 2021 [Member] | Vesting On November 2021 [Member]
Average market price on date of grant (in dollars per share)	$ 18.15

Note 13 - Business Segments (De

Note 13 - Business Segments (Details Textual) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 29, 2019USD ($)	Dec. 29, 2018USD ($)	Oct. 03, 2020USD ($)	Sep. 28, 2019USD ($)
Number of Operating Segments			2
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total			$ (14,080)	$ 8,345
Operating Income (Loss), Total			$ (7,075)	$ 15,895
Non-US [Member]
Percentage of Net Sales			1.00%	1.00%
Delta Group [Member]
Litigation Settlement, Expense		$ 2,500
Delta Group [Member] | COVID-19 [Member]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total			$ 23,700
Delta Group [Member] | COVID-19 [Member] | Sales [Member]
Operating Expenses, Total			400
Delta Group [Member] | COVID-19 [Member] | Cost of Sales [Member]
Operating Expenses, Total			14,200
Delta Group [Member] | COVID-19 [Member] | Selling, General and Administrative Expenses [Member]
Operating Expenses, Total			1,100
Delta Group [Member] | COVID-19 [Member] | Other Operating Income (Expense) [Member]
Operating Expenses, Total			8,000
Delta Group [Member] | COVID-19 [Member] | Curtailment of Manufacturing Operations [Member]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total			11,900
Delta Group [Member] | COVID-19 [Member] | Incremental Costs to Right Size Production [Member]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total			2,600
Delta Group [Member] | COVID-19 [Member] | Increased Accounts Receivable and Inventory Reserves Related to the Heightened Market Risks [Member]
Operating Expenses, Total			6,300
Delta Group [Member] | COVID-19 [Member] | Other Expenses [Member]
Operating Expenses, Total			2,900
Salt Life Group [Member] | COVID-19 [Member] | Sales [Member]
Operating Expenses, Total			100
Salt Life Group [Member] | COVID-19 [Member] | Selling, General and Administrative Expenses [Member]
Operating Expenses, Total			600
Salt Life Group [Member] | COVID-19 [Member] | Other Operating Income (Expense) [Member]
Operating Expenses, Total			100
Gain (Loss) Related to Litigation Settlement, Total	$ 1,300
Salt Life Group [Member] | COVID-19 [Member] | Increased Accounts Receivable and Inventory Reserves Related to the Heightened Market Risks [Member]
Operating Income (Loss), Total			300
Salt Life Group [Member] | COVID-19 [Member] | Other Expenses [Member]
Operating Income (Loss), Total			$ 500

Note 13 - Business Segments - S

Note 13 - Business Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Oct. 03, 2020	Sep. 28, 2019
Net sales		$ 381,035	$ 431,730
Segment operating income		(7,075)	15,895
Purchases of property, plant and equipment		8,990	6,063
Depreciation and amortization		12,756	11,764
Assets		420,231	377,988
Equity investment in joint venture		10,573	10,388
Operating Segments [Member]
Segment operating income		7,069	29,566
Corporate, Non-Segment [Member]
Purchases of property, plant and equipment		0	0
Depreciation and amortization		8	353
Assets		8,420	4,761
Delta Group [Member]
Net sales		343,891	389,075
Equity investment in joint venture		10,573	10,388
Delta Group [Member] | Operating Segments [Member]
Net sales		343,891	389,075
Segment operating income	[1]	6,609	23,780
Purchases of property, plant and equipment		7,496	4,861
Depreciation and amortization		11,788	9,889
Assets		346,135	315,653
Salt Life Group [Member]
Net sales		37,144	42,655
Equity investment in joint venture		0	0
Salt Life Group [Member] | Operating Segments [Member]
Net sales		37,144	42,655
Segment operating income	[2]	460	5,786
Purchases of property, plant and equipment		1,494	1,202
Depreciation and amortization		960	1,522
Assets		$ 65,676	$ 57,574
[1]	In fiscal year 2020, the Delta Group operating income included $23.7 million of expenses related to the COVID-19 pandemic. These costs primarily related to the curtailment of manufacturing operations ($11.9 million), incremental costs to right size production to new forecasted demand ($2.6 million), increased accounts receivable and inventory reserves related to the heightened risks in the market as the U.S. continues its recovery ($6.3 million), and other expenses ($2.9 million). These costs are included within net sales ($0.4 million), cost of goods sold ($14.2 million), SG&A expenses ($1.1 million), and other loss (income), net ($8.0 million). In the quarter ended December 29, 2018, the Delta Group operating income included $2.5 million of expense incurred in connection with the settlement of litigation related to the 2016 bankruptcy filing of a customer.
[2]	In fiscal year 2020, the Salt Life Group operating income included approximately $0.3 million of increased accounts receivable and inventory reserves related to the heightened risks in the market as the U.S. continues its recovery from the COVID-19 pandemic, as well as $0.5 million of other expenses. These costs are included within net sales ($0.1 million), SG&A expenses ($0.6 million), and other loss (income), net ($0.1 million). In the quarter ended June 29, 2019, the Salt Life Group operating income included $1.3 million in other loss (income) as the result of a litigation settlement.

Note 13 - Business Segments -_2

Note 13 - Business Segments - Segment Operating Income to the Consolidated Income Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
Segment operating income	$ (7,075)	$ 15,895
Unallocated corporate expenses	68,383	70,220
Unallocated interest expense	7,005	7,550
Consolidated income before provision for income taxes	(14,080)	8,345
Operating Segments [Member]
Segment operating income	7,069	29,566
Corporate, Non-Segment [Member]
Unallocated corporate expenses	14,144	13,671
Unallocated interest expense	$ 7,005	$ 7,550

Note 13 - Business Segments - L

Note 13 - Business Segments - Long-lived Assets By Geographical Area (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Property, plant and equipment, net	$ 63,950	$ 61,404
UNITED STATES
Property, plant and equipment, net	46,251	41,620
HONDURAS
Property, plant and equipment, net	13,445	15,326
EL SALVADOR
Property, plant and equipment, net	3,066	3,209
MEXICO
Property, plant and equipment, net	1,188	1,249
Non-US [Member]
Property, plant and equipment, net	$ 17,699	$ 19,784

Note 14 - Repurchase of Commo_2

Note 14 - Repurchase of Common Stock (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended		249 Months Ended
	Oct. 03, 2020	Oct. 03, 2020	Sep. 28, 2019	Oct. 03, 2020
Stock Repurchase Program, Authorized Amount	$ 60,000	$ 60,000		$ 60,000
Treasury Stock, Shares, Acquired (in shares)	0	99,971	141,501	3,598,933
Treasury Stock, Value, Acquired, Cost Method		$ 2,029	$ 2,736	$ 52,500
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 7,500	$ 7,500		$ 7,500

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 03, 2020	Sep. 28, 2019
DTG2Go [Member]
Payment for Contingent Consideration Liability, Operating Activities	$ 2,500	$ 2,500
Business Combination, Contingent Consideration, Liability, Total	6,400	8,900
Salt Life Group [Member]
Business Combination, Contingent Consideration, Liability, Total	0	$ 200
Standby Letters of Credit [Member]
Letters of Credit Outstanding, Amount	$ 400

Note 15 - Commitments and Con_4

Note 15 - Commitments and Contingencies - Minimum Payments Under Contracts (Details) $ in Thousands	Oct. 03, 2020USD ($)
Outstanding minimum payments	$ 37,238
Yarn [Member]
Outstanding minimum payments	21,809
Finished Fabric [Member]
Outstanding minimum payments	3,163
Finished Products [Member]
Outstanding minimum payments	$ 12,266

Note 15 - Commitments and Con_5

Note 15 - Commitments and Contingencies - Outstanding Instruments (Details) $ in Millions	Oct. 03, 2020USD ($)
Interest Rate Swap Maturing May 10, 2021 [Member]
Notional amount	$ 10
Fixed LIBOR Rate	1.99%
Interest Rate Swap Maturing July 25, 2023 [Member]
Notional amount	$ 20
Fixed LIBOR Rate	3.18%

Note 15 - Commitments and Con_6

Note 15 - Commitments and Contingencies - Financial Assets (Liabilities) Measured at Fair Value (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Interest Rate Swap [Member]
Derivative Liabilities	$ (1,764)	$ (1,293)
Interest Rate Swap [Member] | Fair Value, Inputs, Level 1 [Member]
Derivative Liabilities	0	0
Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative Liabilities	(1,764)	(1,293)
Interest Rate Swap [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities	0	0
Cotton Options [Member]
Derivative Liabilities	(6,420)	(9,094)
Cotton Options [Member] | Fair Value, Inputs, Level 1 [Member]
Derivative Liabilities	0	0
Cotton Options [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative Liabilities	0	0
Cotton Options [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities	$ (6,420)	$ (9,094)

Note 15 - Commitments and Con_7

Note 15 - Commitments and Contingencies - Fair Value of Derivative Instruments (Details) - USD ($) $ in Thousands	Oct. 03, 2020	Sep. 28, 2019
Deferred Tax Assets [Member]
Derivative assets (liabilities)	$ 442	$ 0
Deferred Tax Liabilities [Member]
Derivative assets (liabilities)	0	324
Accounts Payable and Accrued Liabilities [Member]
Derivative assets (liabilities)	(108)	0
Other Noncurrent Liabilities [Member]
Derivative assets (liabilities)	(1,656)	(1,293)
Accumulated Other Comprehensive Income (Loss) [Member]
Derivative assets (liabilities)	$ (1,322)	$ (969)