Delta Apparel (DLAPQ) 10-K 21 Nov 22 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information $ in Millions	12 Months Ended
	Oct. 01, 2022	Nov. 14, 2022 shares	Apr. 02, 2022 USD ($)
Document Information [Line Items]
Entity Central Index Key	0001101396
Entity Registrant Name	DELTA APPAREL, INC
Amendment Flag	false
Current Fiscal Year End Date	--10-01
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Oct. 01, 2022
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	2750 Premiere Parkway, Suite 100
Entity Address, City or Town	Duluth
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30097
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float | $			$ 191
Entity Common Stock, Shares Outstanding | shares		6,915,663
Auditor Firm ID	42
Auditor Name	Ernst & Young, LLP
Auditor Location	Atlanta, Georgia
Entity Number of Employees	8,600

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
Assets
Cash and cash equivalents	$ 300	$ 9,376
Accounts receivable, less allowances of $109 and $251, respectively	68,215	66,973
Other receivables	1,402	761
Income tax receivable	1,969	356
Inventories, net	248,538	161,703
Prepaid expenses and other current assets	2,755	3,794
Total current assets	323,179	242,963
Property, plant and equipment, net	74,109	67,564
Goodwill	37,897	37,897
Intangible assets, net	24,026	26,291
Deferred income taxes	1,342	1,854
Operating lease assets	50,275	45,279
Equity method investment	9,886	10,433
Other assets	2,967	2,007
Total assets	523,681	434,288
Liabilities:
Accounts payable	83,553	52,936
Accrued expenses	27,414	29,949
Income taxes payable	379	379
Current portion of finance leases	8,163	6,621
Current portion of operating leases	8,876	8,509
Current portion of long-term debt	9,176	7,067
Total current liabilities	137,561	105,461
Long-term income taxes payable	2,841	3,220
Long-term finance leases, less current maturities	16,776	15,669
Long-term operating leases, less current maturities	42,721	38,546
Long-term debt, less current maturities	136,750	101,680
Long-term contingent consideration	0	1,897
Deferred income taxes	4,310	1,520
Other liabilities	0	2,101
Total liabilities	340,959	270,094
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 6,915,663 and 6,974,660 shares outstanding as of September 2022, and September 2021, respectively	96	96
Additional paid-in capital	61,961	60,831
Retained earnings	166,600	146,860
Accumulated other comprehensive gain (loss)	141	(786)
Treasury stock —2,731,309 and 2,672,312 shares as of September 2022, and September 2021, respectively	(45,420)	(42,149)
Equity attributable to Delta Apparel, Inc.	183,378	164,852
Equity attributable to non–controlling interest	(656)	(658)
Total equity	182,722	164,194
Total liabilities and equity	$ 523,681	$ 434,288

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
Allowances for accounts receivable	$ 109	$ 251
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)	6,915,663	6,974,660
Treasury stock (in shares)	2,731,309	2,672,312

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Net sales	$ 484,859	$ 436,750
Cost of goods sold	376,016	334,870
Gross profit	108,843	101,880
Selling, general and administrative expenses	79,455	70,743
Other income, net	(2,393)	(1,574)
Operating income	31,781	32,711
Interest expense	7,732	6,844
Earnings before provision for income taxes	24,049	25,867
Provision for income taxes	4,307	5,705
Consolidated earnings, net	19,742	20,162
Net income (loss) attributable to non-controlling interest	2	(134)
Net earnings attributable to shareholders	$ 19,740	$ 20,296
Basic earnings per share (in dollars per share)	$ 2.84	$ 2.92
Diluted earnings per share (in dollars per share)	$ 2.80	$ 2.86
Weighted average number of shares outstanding (in shares)	6,953	6,961
Dilutive effect of stock options and awards (in shares)	94	132
Weighted average number of shares assuming dilution (in shares)	7,047	7,093

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Net earnings attributable to shareholders	$ 19,740	$ 20,296
Other comprehensive income related to unrealized gain on derivatives, net of income tax	927	536
Consolidated comprehensive income	$ 20,667	$ 20,832

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	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 Oct. 03, 2020	9,646,972				2,756,854
Balance at Oct. 03, 2020	$ 96	$ 61,005	$ 126,564	$ (1,322)	$ (43,133)	$ (524)	$ 142,686
Net earnings	0	0	20,296	0	0	0	20,296
Other comprehensive income (loss)	0	0	0	536	0	0	536
Net income (loss) attributable to non-controlling interest	$ 0	0	0	0	$ 0	(134)	(134)
Vested stock awards (in shares)	0				(84,542)
Vested stock awards	$ 0	(2,117)	0	0	$ 984	0	(1,133)
Stock based compensation	$ 0	1,943	0	0	$ 0	0	$ 1,943
Stock buyback (in shares)							0
Balance (in shares) at Oct. 02, 2021	9,646,972				2,672,312		6,974,660
Balance at Oct. 02, 2021	$ 96	60,831	146,860	(786)	$ (42,149)	(658)	$ 164,194
Net earnings	0	0	19,740	0	0	0	19,740
Other comprehensive income (loss)	0	0	0	927	0	0	927
Net income (loss) attributable to non-controlling interest	$ 0	0	0	0	$ 0	2	2
Vested stock awards (in shares)	0				(77,184)
Vested stock awards	$ 0	(1,783)	0	0	$ 686	0	(1,097)
Stock based compensation	$ 0	2,913	0	0	$ 0	0	$ 2,913
Stock buyback (in shares)	0				136,181		136,181
Stock buyback	$ 0	0	0	0	$ (3,957)	0	$ (3,957)
Balance (in shares) at Oct. 01, 2022	9,646,972				2,731,309		6,915,663
Balance at Oct. 01, 2022	$ 96	$ 61,961	$ 166,600	$ 141	$ (45,420)	$ (656)	$ 182,722

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Operating activities:
Consolidated net earnings	$ 19,742	$ 20,162
Adjustments to consolidated net earnings attributable to net cash (used in) provided by operating activities:
Depreciation	12,636	11,913
Amortization of intangibles	2,396	1,841
Amortization of deferred financing fees	336	325
Provision for deferred income taxes	2,988	3,542
Provision for market reserves	1,804	898
Non-cash stock compensation	2,913	1,943
Loss (gain) on disposal of equipment	354	(54)
Contingent consideration earn out adjustment	(1,897)	(2,413)
Other, net	(848)	(615)
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable, net	(1,438)	(6,734)
Inventories, net	(88,639)	(17,086)
Prepaid expenses and other current assets	1,593	(1,307)
Other non-current assets	624	1,368
Accounts payable	30,435	3,030
Accrued expenses	(415)	8,039
Change in net operating lease liabilities	342	493
Income taxes	(1,992)	248
Other liabilities	(1,049)	(126)
Net cash (used in) provided by operating activities	(20,115)	25,467
Investing activities:
Purchases of property and equipment	(12,378)	(5,586)
Proceeds from sale of property and equipment	40	453
Proceeds from equipment under financed leases	0	2,312
Cash paid for intangible asset	(131)	(6,567)
Cash paid for business	(583)	(3,665)
Net cash used in investing activities	(13,052)	(13,053)
Financing activities:
Proceeds from long-term debt	542,613	453,830
Repayment of long-term debt	(504,851)	(463,092)
Payment of capital financing	(7,732)	(6,991)
Payment of contingent consideration	0	(2,110)
Repurchase of common stock	(3,957)	0
Payment of deferred financing costs	(890)	0
Payment of withholding taxes on stock awards	(1,092)	(1,133)
Net cash provided by (used in) financing activities	24,091	(19,496)
Net decrease in cash and cash equivalents	(9,076)	(7,082)
Cash and cash equivalents at beginning of period	9,376	16,458
Cash and cash equivalents at end of period	300	9,376
Supplemental cash flow information:
Cash paid during the period for interest	7,404	6,554
Cash paid during the period for income taxes, net of refunds received	$ 3,044	$ 1,759

Note 1 - The Company

Note 1 - The Company	12 Months Ended
	Oct. 01, 2022
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, with more than 90%

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2—Significant (a) Basis of Presentation: We operate our business in two two (b) Fiscal Year: 52 53 September 30. 2022 2021 52 September 2022 52 September 2021 (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 the twelve September 2022 2021 (f) Inventories: first first 2 (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 may not one not not may During the third 2022, not not April 3, 2022. No not The Company’s goodwill impairment loss calculations contain uncertainties because they require management to make significant judgments in estimating the fair value of the Company’s reporting units, including the projection of future cash flows and the selection of discount rates. These calculations contain uncertainties because they require management to make assumptions such as estimating economic factors, including the profitability of future business operations and, if necessary, the fair value of the reporting unit’s assets and liabilities. Further, the Company’s ability to realize the future cash flows used in its fair value calculations is affected by factors such as changes in economic conditions, changes in the Company’s operating performance, and changes in the Company’s business strategies. Significant changes in any of the assumptions involved in calculating these estimates could affect the estimated fair value of the Company’s reporting units and could result in impairment charges in a future period. (l) Contingent Consideration: DTG2Go March 2018. 805, Business Combinations September 2022, DTG2Go, September 2021. 15—Commitments (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 September 2022, September 2021, 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: 2022 2021 (q) Advertising Costs: 2022 2021 2022 2021, (r) Stock-Based Compensation: 718, Compensation – Stock Compensation, no (s) Income Taxes: 740, Income Taxes (t) Earnings per Share: 260, Earnings Per Share 260” 260, not (u) Foreign Currency Translation: (v) Fair Value of Financial Instruments: (w) Other Comprehensive Income: September 2022 September 2021 ( x 2005, December 31, 2024 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 September 2022 September 2021 (z) Equity Method Accounting: September 2022 50% not not not (aa) Net Income Attributable to Non-Controlling Interest: January 2018, 810, Consolidations, No. 2015 02 , Consolidation (Topic 810 (ab) Business Combinations: third (ac) Recently Adopted Accounting Pronouncements: December 2019, No. 2019 12, Simplifying the Accounting for Income Taxes 2019 12” 740, 2019 12 2022, not In March 2020, 2020 04, Reference Rate Reform (Topic 848 2020 04 may may December 31, 2022. not 8—Long (ad) Recently Issued Accounting Pronouncements Not June 2016, No. 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13” 2016 13, 326, 326” 326 2024. 326

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	12 Months Ended
	Oct. 01, 2022
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): Year Ended September 2022 September 2021 $ % $ % Retail $ 13,970 3 % $ 11,222 3 % Direct-to-consumer ecommerce 4,647 1 % 6,662 2 % Wholesale 466,242 96 % 418,866 95 % Net Sales $ 484,859 100 % $ 436,750 100 % The table below provides net sales by reportable segment (in thousands) and the percentage of net sales by distribution channel for each reportable segment: Year Ended September 2022 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 424,799 0.1 % 0.3 % 99.6 % Salt Life Group 60,060 22.6 % 5.6 % 71.8 % Total $ 484,859 Year Ended September 2021 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 387,015 0.2 % 0.3 % 99.5 % Salt Life Group 49,735 20.8 % 11.0 % 68.2 % Total $ 436,750

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	4—Inventories Inventories, net of reserves of $17.7 million and $15.9 million as of September 2022 September 2021 September 2022 September 2021 Raw materials $ 22,603 $ 17,204 Work in process 23,501 20,954 Finished goods 202,434 123,545 $ 248,538 $ 161,703 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. 01, 2022
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) September 2022 September 2021 Land and land improvements 25 $ 636 $ 605 Buildings 20 4,002 3,741 Machinery and equipment 10 128,937 113,193 Computers and software 3-10 24,420 24,373 Furniture and fixtures 7-25 12,410 11,493 Leasehold improvements 3-10 7,876 7,366 Vehicles and related equipment 5 494 587 Construction in progress N/A 3,899 5,477 182,674 166,835 Less accumulated depreciation and amortization (108,565 ) (99,271 ) Total property, plant and equipment, net $ 74,109 $ 67,564

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Oct. 01, 2022
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): September 2022 September 2021 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 $ 16,000 $ (4,851 ) $ 11,149 $ 16,000 $ (4,317 ) $ 11,683 20 - 30 yrs Customer relationships 7,400 (3,213 ) 4,187 7,400 (2,473 ) 4,927 20 yrs Technology 10,083 (2,610 ) 7,473 9,952 (1,715 ) 8,237 10 yrs License agreements 2,100 (940 ) 1,160 2,100 (837 ) 1,263 15 - 30 yrs Non-compete agreements 1,657 (1,600 ) 57 1,657 (1,476 ) 181 4 – 8.5 yrs Total intangibles, net $ 37,240 $ (13,214 ) $ 24,026 $ 37,109 $ (10,818 ) $ 26,291 Goodwill represents the acquired goodwill net of the cumulative impairment losses recorded in fiscal year 2011 September 2022 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 $2.4 million for the year ended September 2022 September 2021 September 2023, 2024, 2025, September 2026 2027.

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	7—Accrued Accrued expenses consist of the following (in thousands): September 2022 September 2021 Accrued employee compensation and benefits $ 18,550 $ 17,374 Taxes accrued and withheld 1,856 2,960 Refund liabilities 1,067 991 Accrued freight 2,272 1,662 Accrued capital expenditures 174 2,299 Deferred purchase price (1) 500 1,500 Accrued interest 613 506 Other 2,382 2,657 $ 27,414 $ 29,949 ( 1 first 2023.

Note 8 - Long-term Debt

Note 8 - Long-term Debt	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	8—Long Long-term debt consists of the following (in thousands): September 2022 September 2021 Revolving U.S. credit facility, interest at base rate or adjusted SOFR rate plus an applicable margin (interest at 5.3 June 2027 $ 129,024 $ 98,575 Revolving credit facility with Banco Ficohsa, a Honduran bank, interest at 7.25 7.7 August 2025 3,300 667 Term loan with Banco Ficohsa, a Honduran bank, interest at 7.5 December 2025 6,593 8,621 Term loan with Banco Ficohsa, a Honduran bank, interest at 7.5 May 2027 3,656 — Term loan with Banco Ficohsa, a Panamanian bank, interest at the prevailing market rate within the Panamanian Banking Market (interest at 8.6 August 2027 3,000 — DTG2Go, LLC acquisition promissory note, interest at 6.0 October 2021 — 583 Salt Life Beverage, LLC promissory note, interest at 4.0 353 301 145,926 108,747 Less current portion of long-term debt (9,176 ) (7,067 ) Long-term debt, excluding current maturities $ 136,750 $ 101,680 Credit Facility On May 10, 2016, DTG2Go, November 27, 2017, March 9, 2018, October 8, 2018, November 19, 2019, April 27, 2020, August 28, 2020 June 2, 2022. On November 19, 2019, May 21, 2021 November 19, 2024, ( first On April 27, 2020, September 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. On June 2, 2022, 1 3 5 1.1 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, not Our U.S. revolving credit facility is secured by a first DTG2Go. one October 4, 2020, $170 At September 2022 Our credit facility includes a financial covenant that if the availability under our credit facility falls below the amounts specified in our credit agreement, our Fixed Charge Coverage Ratio (“FCCR”) (as defined in our credit agreement) for the preceding 12-month period must not 1.0. September 2022 1.0 12 Proceeds of the loans made pursuant to the Amended Credit Agreement may not not 15% May 10, 2016, not 50% first third 2016 September 2022 September 2021 Promissory Notes On October 8, 2018, January 2, 2019, October 4, 2021. September 2022 Honduran Debt Since March 2011, December 2020, five May 2022, five first not September 2022 El Salvador Debt In September 2022 five first not September 2022 Total Debt The aggregate maturities of debt at September 2022 September Amount 2023 $ 9,176 2024 7,702 2025 6,853 2026 5,450 2027 116,745 Thereafter — $ 145,926

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 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 Act (“CARES Act”), which was enacted on March 27, 2020, 80% 163 30% 50% The provision for income taxes consists of the following (in thousands): Year Ended September 2022 September 2021 Current: Federal $ 921 $ 1,579 State 203 449 Foreign 195 135 Total current $ 1,319 $ 2,163 Deferred: Federal $ 2,532 $ 3,327 State 456 215 Total deferred 2,988 3,542 Provision for income taxes $ 4,307 $ 5,705 For financial reporting purposes our income before provision for income taxes includes the following components (in thousands): Year Ended September 2022 September 2021 United States, net of (income) loss attributable to non-controlling interest $ 10,746 $ 15,505 Foreign 13,301 10,496 $ 24,047 $ 26,001 Our effective income tax rate on operations for 2022 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 2022 2021 Year Ended September 2022 September 2021 Income tax expense at the statutory rate of 21.0% $ 5,050 $ 5,460 State income tax benefits, net of federal income tax benefit 553 653 Impact of foreign earnings in tax-free zone (2,598 ) (2,070 ) GILTI inclusion 1,237 1,063 Other permanent differences (179 ) (69 ) Impact of state rate changes 10 (70 ) Permanent reinvestment of foreign earnings 178 728 Other 56 10 Provision for income taxes $ 4,307 $ 5,705 Significant components of our deferred tax assets and liabilities are as follows (in thousands): September 2022 September 2021 Deferred tax assets: State net operating loss carryforwards $ 1,997 $ 2,239 Receivable allowances and reserves 300 314 Inventories and reserves 1,649 883 Accrued compensation and benefits 2,948 3,002 Operating lease liabilities 10,039 8,801 Other 4,670 4,258 Gross deferred tax assets $ 21,603 $ 19,497 Less valuation allowance — state net operating loss carryforwards (640 ) (586 ) Net deferred tax assets $ 20,963 $ 18,911 Deferred tax liabilities: Depreciation $ (7,242 ) $ (4,647 ) Goodwill and intangibles (6,038 ) (4,943 ) Operating lease assets (9,720 ) (8,367 ) Other (931 ) (620 ) Gross deferred tax liabilities $ (23,931 ) $ (18,577 ) Net deferred tax (liabilities) assets $ (2,968 ) $ 334 As of September 2022 2027 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 not fifty 50% not September 2022 September 2021 As of September 2022 not We file income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. Tax years 2018, 2019, 2020, 2021,

Note 10 - Leases

Note 10 - Leases	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Lessee, Leases [Text Block]	Note 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 September 2022 September 2021, September 2022 September 2021, 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 September 2022 ( Operating Finance Leases Leases 2023 $ 10,919 $ 9,339 2024 9,891 7,859 2025 9,855 5,944 2026 8,195 3,342 2027 6,589 881 Thereafter 14,368 - Undiscounted fixed lease payments $ 59,817 $ 27,365 Discount due to interest (8,220 ) (2,426 ) Total lease liabilities $ 51,597 $ 24,939 Less current maturities (8,876 ) (8,163 ) Lease liabilities, excluding current maturities $ 42,721 $ 16,776 As of September 2022, 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 September 2022. 2022 2021, As of September 2022, September 2021, The weighted average remaining lease terms for our operating leases and finance leases were approximately 6 years and 3 years, respectively, as of September 2022. September 2021, The components of total lease expense were as follows for the period ended September 2022 ( Operating lease fixed expense $ 11,568 Operating lease variable cost expense 2,536 Finance lease amortization of ROU assets expense 4,468 Finance lease interest expense 1,391 Total lease expense $ 19,963 Cash outflows for operating lease payments were $12.0 million during 2022 2021. 2022 2021, 2022 2021 ROU assets obtained in exchange for operating lease liabilities during 2022 2021 2022 2021 We do not

Note 11 - Employee Benefit Plan

Note 11 - Employee Benefit Plans	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	11—Employee We sponsor and maintain a 401 “401 401 401 401 401 2022 2021 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. 2022 2021 September 2022 September 2021 Balance at beginning of year $ 271 $ 289 Interest expense — — Benefits paid (7 ) (18 ) Balance at end of year $ 264 $ 271

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	12 Months Ended
	Oct. 01, 2022
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 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 2022 2021 2022 2021 The following table summarizes the restricted stock unit and performance unit award activity during the periods ended September 2022 September 2021 Year Ended September 2022 September 2021 Number of Units Weighted average grant date fair value Number of Units Weighted average grant date fair value Units outstanding, beginning of fiscal period 260,000 $ 20.38 406,000 $ 20.16 Units granted 319,950 $ 30.09 12,000 $ 30.80 Units issued (144,700 ) $ 19.42 (116,000 ) $ 18.96 Units forfeited (50,000 ) $ 27.72 (42,000 ) $ 25.17 Units outstanding, end of fiscal period 385,250 $ 27.85 260,000 $ 20.38 During 2022, 10 September 2021, During 2022, 10 September 2022, During 2021, 10 September 2022. During 2022, 10 September 2022. During 2022, 10 September 2023. one During 2022, 10 September 2024. one one 10 September 2024. As of September 2022 2020 The following table summarizes information about the unvested restricted stock units and performance units as of September 2022 Restricted Stock Units/Performance Units Number of Units Average Market Price on Date of Grant Vesting Date* Fiscal Year 2022 Restricted Units 105,000 $ 21.04 November 2022 Fiscal Year 2023 Restricted Units 98,126 $ 30.07 November 2023 Fiscal Year 2023 Performance Units 61,124 $ 27.94 November 2023 Fiscal Year 2024 Restricted Units 111,000 $ 30.07 November 2024 Fiscal Year 2024 Performance Units 10,000 $ 30.15 November 2024 385,250 * 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. 01, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13—Business Our operations are managed and reported in two segments, Delta Group and Salt Life Group, which reflect the manner in which the business is managed, and results are reviewed by the Chief Executive Officer, who is our chief operating decision maker. The Delta Group is comprised of the following business units, which are primarily focused on core activewear styles: DTG2Go DTG2Go DTG2Go’s eight DTG2Go 24 48 100 DTG2Go 2022, DTG2Go Delta Activewear is a preferred supplier of activewear apparel to regional and global brands as well as direct to retail and wholesale markets. The Activewear business is organized around three third The iconic Soffe brand offers activewear for spirit makers and record breakers and is widely known for the original "cheer short" with the signature roll-down waistband. Soffe carries a wide range of activewear for the entire family. Soffe's heritage is anchored in the military, and we continue to be a proud supplier to both active duty and veteran United States military personnel worldwide. The Soffe men's assortment features the tagline "anchored in the military, grounded in training" and offers everything from physical training gear certified by the respective branches of the military, classic base layers that include the favored 3 Our Global Brands channel serves as a key supply chain partner to large multi-national brands, major branded sportswear companies, trendy regional brands, and all branches of the United States armed forces, providing services ranging from custom product development to shipment of branded products with “retail-ready” value-added services including embellishment, hangtags, and ticketing. Our Retail Direct channel serves brick and mortar and online retailers by providing our portfolio of Delta, Delta Platinum, and Soffe products directly to the retail locations and ecommerce fulfillment centers of a diversified customer base including sporting goods and outdoor retailers, specialty and resort shops, farm and fleet stores, department stores, and mid-tier retailers. As a key element of the integrated Delta Group segment, each of Activewear’s primary channels offer a seamless solution for small-run decoration needs with on-demand digital print services, powered by DTG2Go. The Salt Life Group is comprised of our Salt Life business, which is built on the authentic, aspirational Salt Life lifestyle brand that represents a passion for the ocean, the salt air, and, more importantly, a way of life and all it offers, from surfing, fishing, and diving to beach fun and sun-soaked relaxation. The Salt Life brand combines function and fashion with a tailored fit for the active lifestyles of those that “live the Salt Life.” With increased worldwide appeal, Salt Life has continued to provide the cotton graphic tees and logo decals that originally drove awareness for the brand, and expanded into performance apparel, swimwear, board shorts, sunglasses, bags, and accessories. In fiscal 2022, 21 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. Year Ended September 2022 September 2021 Segment net sales: Delta Group $ 424,799 $ 387,015 Salt Life Group 60,060 49,735 Total net sales $ 484,859 $ 436,750 Segment operating income: Delta Group $ 38,045 $ 39,956 Salt Life Group 8,187 5,793 Total segment operating income $ 46,232 $ 45,749 Purchases of property, plant and equipment: Delta Group $ 8,400 $ 5,115 Salt Life Group 3,978 471 Total purchases of property, plant and equipment $ 12,378 $ 5,586 Depreciation and amortization: Delta Group $ 13,376 $ 12,133 Salt Life Group 1,656 1,621 Total depreciation and amortization $ 15,032 $ 13,754 The following reconciles the segment operating income to the consolidated income before provision for income taxes (in thousands): Year Ended September 2022 September 2021 Segment operating income $ 46,232 $ 45,749 Unallocated corporate expenses 14,451 13,038 Unallocated interest expense 7,732 6,844 Consolidated income before provision for income taxes $ 24,049 $ 25,867 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 less than 1% of our consolidated net sales for both fiscal years 2022 2021. Our total assets and equity investment by segment are as follows (in thousands): As of September 2022 September 2021 Total assets by segment: Delta Group $ 426,406 $ 366,518 Salt Life Group 90,580 63,184 Corporate 6,695 4,586 Total assets $ 523,681 $ 434,288 Equity investment in joint venture: Delta Group $ 9,886 $ 10,433 Salt Life Group — — Total equity investment in joint venture $ 9,886 $ 10,433 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 September 2022 September 2021 United States $ 54,200 $ 50,945 Honduras 13,366 12,247 El Salvador 5,381 3,253 Mexico 1,162 1,119 All foreign countries 19,909 16,619 Total property, plant and equipment, net $ 74,109 $ 67,564

Note 14 - Repurchase of Common

Note 14 - Repurchase of Common Stock	12 Months Ended
	Oct. 01, 2022
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 2022, 2021. September 2022 10b 18. September 2022 not

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Oct. 01, 2022
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 September 2022 Yarn $ 23,677 Finished fabric 7,823 Finished products 31,580 $ 63,080 (c) Letters of Credit As of September 2022 (d) Fair Value Measurements From time to time, we may not September 2022 Effective Date Notional Amount LIBOR Rate Maturity Date Interest Rate Swap July 25, 2018 $20 million 3.18% July 25, 2023 From time to time, we may not No September 2022 September 2021 ASC 820, Fair Value Measurements and Disclosures 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 September 2022 $ 189 $ — $ 189 $ — September 2021 $ (1,052 ) $ — $ (1,052 ) $ — Contingent Consideration September 2022 $ — $ — $ — $ — September 2021 $ (1,897 ) $ — $ — $ (1,897 ) 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 September 2022 September 2021, 2 The following table summarizes the fair value and presentation in the Consolidated Balance Sheets for derivatives as of September 2022 September 2021 September 2022 September 2021 Deferred tax asset $ (48 ) $ 266 Other assets 189 — Other liabilities — (1,052 ) Accumulated other comprehensive gain (loss) $ 141 $ (786 ) The DTG2Go April 1, 2018, September 29, 2018, 2019, 2020, 2021 2022. September 2022, no DTG2Go, September 2021.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Oct. 01, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	16—Subsequent None.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	(a) Basis of Presentation: We operate our business in two two
Fiscal Period, Policy [Policy Text Block]	(b) Fiscal Year: 52 53 September 30. 2022 2021 52 September 2022 52 September 2021
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 the twelve September 2022 2021
Inventory, Policy [Policy Text Block]	(f) Inventories: first first 2
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 may not one not not may During the third 2022, not not April 3, 2022. No not The Company’s goodwill impairment loss calculations contain uncertainties because they require management to make significant judgments in estimating the fair value of the Company’s reporting units, including the projection of future cash flows and the selection of discount rates. These calculations contain uncertainties because they require management to make assumptions such as estimating economic factors, including the profitability of future business operations and, if necessary, the fair value of the reporting unit’s assets and liabilities. Further, the Company’s ability to realize the future cash flows used in its fair value calculations is affected by factors such as changes in economic conditions, changes in the Company’s operating performance, and changes in the Company’s business strategies. Significant changes in any of the assumptions involved in calculating these estimates could affect the estimated fair value of the Company’s reporting units and could result in impairment charges in a future period.
Contingent Consideration [Policy Text Block]	(l) Contingent Consideration: DTG2Go March 2018. 805, Business Combinations September 2022, DTG2Go, September 2021. 15—Commitments
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 September 2022, September 2021, 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: 2022 2021
Advertising Cost [Policy Text Block]	(q) Advertising Costs: 2022 2021 2022 2021,
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” 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: September 2022 September 2021
Inventory Supplies, Policy [Policy Text Block]	( x 2005, December 31, 2024 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 September 2022 September 2021
Equity Method Investments [Policy Text Block]	(z) Equity Method Accounting: September 2022 50% not not not
Net Income Attributable to Non-controlling Interest [Policy Text Block]	(aa) Net Income Attributable to Non-Controlling Interest: January 2018, 810, Consolidations, No. 2015 02 , Consolidation (Topic 810
Business Combinations Policy [Policy Text Block]	(ab) Business Combinations: third
New Accounting Pronouncements, Policy [Policy Text Block]	(ac) Recently Adopted Accounting Pronouncements: December 2019, No. 2019 12, Simplifying the Accounting for Income Taxes 2019 12” 740, 2019 12 2022, not In March 2020, 2020 04, Reference Rate Reform (Topic 848 2020 04 may may December 31, 2022. not 8—Long (ad) Recently Issued Accounting Pronouncements Not June 2016, No. 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13” 2016 13, 326, 326” 326 2024. 326

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year Ended September 2022 September 2021 $ % $ % Retail $ 13,970 3 % $ 11,222 3 % Direct-to-consumer ecommerce 4,647 1 % 6,662 2 % Wholesale 466,242 96 % 418,866 95 % Net Sales $ 484,859 100 % $ 436,750 100 % Year Ended September 2022 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 424,799 0.1 % 0.3 % 99.6 % Salt Life Group 60,060 22.6 % 5.6 % 71.8 % Total $ 484,859 Year Ended September 2021 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 387,015 0.2 % 0.3 % 99.5 % Salt Life Group 49,735 20.8 % 11.0 % 68.2 % Total $ 436,750

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 2022 September 2021 Raw materials $ 22,603 $ 17,204 Work in process 23,501 20,954 Finished goods 202,434 123,545 $ 248,538 $ 161,703

Note 5 - Property, Plant and _2

Note 5 - Property, Plant and Equipment (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	Estimated Useful Life (in years) September 2022 September 2021 Land and land improvements 25 $ 636 $ 605 Buildings 20 4,002 3,741 Machinery and equipment 10 128,937 113,193 Computers and software 3-10 24,420 24,373 Furniture and fixtures 7-25 12,410 11,493 Leasehold improvements 3-10 7,876 7,366 Vehicles and related equipment 5 494 587 Construction in progress N/A 3,899 5,477 182,674 166,835 Less accumulated depreciation and amortization (108,565 ) (99,271 ) Total property, plant and equipment, net $ 74,109 $ 67,564

Note 6 - Goodwill and Intangi_2

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	September 2022 September 2021 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 $ 16,000 $ (4,851 ) $ 11,149 $ 16,000 $ (4,317 ) $ 11,683 20 - 30 yrs Customer relationships 7,400 (3,213 ) 4,187 7,400 (2,473 ) 4,927 20 yrs Technology 10,083 (2,610 ) 7,473 9,952 (1,715 ) 8,237 10 yrs License agreements 2,100 (940 ) 1,160 2,100 (837 ) 1,263 15 - 30 yrs Non-compete agreements 1,657 (1,600 ) 57 1,657 (1,476 ) 181 4 – 8.5 yrs Total intangibles, net $ 37,240 $ (13,214 ) $ 24,026 $ 37,109 $ (10,818 ) $ 26,291

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	September 2022 September 2021 Accrued employee compensation and benefits $ 18,550 $ 17,374 Taxes accrued and withheld 1,856 2,960 Refund liabilities 1,067 991 Accrued freight 2,272 1,662 Accrued capital expenditures 174 2,299 Deferred purchase price (1) 500 1,500 Accrued interest 613 506 Other 2,382 2,657 $ 27,414 $ 29,949

Note 8 - Long-term Debt (Tables

Note 8 - Long-term Debt (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	September 2022 September 2021 Revolving U.S. credit facility, interest at base rate or adjusted SOFR rate plus an applicable margin (interest at 5.3 June 2027 $ 129,024 $ 98,575 Revolving credit facility with Banco Ficohsa, a Honduran bank, interest at 7.25 7.7 August 2025 3,300 667 Term loan with Banco Ficohsa, a Honduran bank, interest at 7.5 December 2025 6,593 8,621 Term loan with Banco Ficohsa, a Honduran bank, interest at 7.5 May 2027 3,656 — Term loan with Banco Ficohsa, a Panamanian bank, interest at the prevailing market rate within the Panamanian Banking Market (interest at 8.6 August 2027 3,000 — DTG2Go, LLC acquisition promissory note, interest at 6.0 October 2021 — 583 Salt Life Beverage, LLC promissory note, interest at 4.0 353 301 145,926 108,747 Less current portion of long-term debt (9,176 ) (7,067 ) Long-term debt, excluding current maturities $ 136,750 $ 101,680
Schedule of Maturities of Long-Term Debt [Table Text Block]	September Amount 2023 $ 9,176 2024 7,702 2025 6,853 2026 5,450 2027 116,745 Thereafter — $ 145,926

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended September 2022 September 2021 Current: Federal $ 921 $ 1,579 State 203 449 Foreign 195 135 Total current $ 1,319 $ 2,163 Deferred: Federal $ 2,532 $ 3,327 State 456 215 Total deferred 2,988 3,542 Provision for income taxes $ 4,307 $ 5,705
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Year Ended September 2022 September 2021 United States, net of (income) loss attributable to non-controlling interest $ 10,746 $ 15,505 Foreign 13,301 10,496 $ 24,047 $ 26,001
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended September 2022 September 2021 Income tax expense at the statutory rate of 21.0% $ 5,050 $ 5,460 State income tax benefits, net of federal income tax benefit 553 653 Impact of foreign earnings in tax-free zone (2,598 ) (2,070 ) GILTI inclusion 1,237 1,063 Other permanent differences (179 ) (69 ) Impact of state rate changes 10 (70 ) Permanent reinvestment of foreign earnings 178 728 Other 56 10 Provision for income taxes $ 4,307 $ 5,705
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 2022 September 2021 Deferred tax assets: State net operating loss carryforwards $ 1,997 $ 2,239 Receivable allowances and reserves 300 314 Inventories and reserves 1,649 883 Accrued compensation and benefits 2,948 3,002 Operating lease liabilities 10,039 8,801 Other 4,670 4,258 Gross deferred tax assets $ 21,603 $ 19,497 Less valuation allowance — state net operating loss carryforwards (640 ) (586 ) Net deferred tax assets $ 20,963 $ 18,911 Deferred tax liabilities: Depreciation $ (7,242 ) $ (4,647 ) Goodwill and intangibles (6,038 ) (4,943 ) Operating lease assets (9,720 ) (8,367 ) Other (931 ) (620 ) Gross deferred tax liabilities $ (23,931 ) $ (18,577 ) Net deferred tax (liabilities) assets $ (2,968 ) $ 334

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Lease, Liability, Maturity [Table Text Block]	Operating Finance Leases Leases 2023 $ 10,919 $ 9,339 2024 9,891 7,859 2025 9,855 5,944 2026 8,195 3,342 2027 6,589 881 Thereafter 14,368 - Undiscounted fixed lease payments $ 59,817 $ 27,365 Discount due to interest (8,220 ) (2,426 ) Total lease liabilities $ 51,597 $ 24,939 Less current maturities (8,876 ) (8,163 ) Lease liabilities, excluding current maturities $ 42,721 $ 16,776
Lease, Cost [Table Text Block]	Operating lease fixed expense $ 11,568 Operating lease variable cost expense 2,536 Finance lease amortization of ROU assets expense 4,468 Finance lease interest expense 1,391 Total lease expense $ 19,963

Note 11 - Employee Benefit Pl_2

Note 11 - Employee Benefit Plans (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	September 2022 September 2021 Balance at beginning of year $ 271 $ 289 Interest expense — — Benefits paid (7 ) (18 ) Balance at end of year $ 264 $ 271

Note 12 - Stock-based Compens_2

Note 12 - Stock-based Compensation (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Year Ended September 2022 September 2021 Number of Units Weighted average grant date fair value Number of Units Weighted average grant date fair value Units outstanding, beginning of fiscal period 260,000 $ 20.38 406,000 $ 20.16 Units granted 319,950 $ 30.09 12,000 $ 30.80 Units issued (144,700 ) $ 19.42 (116,000 ) $ 18.96 Units forfeited (50,000 ) $ 27.72 (42,000 ) $ 25.17 Units outstanding, end of fiscal period 385,250 $ 27.85 260,000 $ 20.38
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 2022 Restricted Units 105,000 $ 21.04 November 2022 Fiscal Year 2023 Restricted Units 98,126 $ 30.07 November 2023 Fiscal Year 2023 Performance Units 61,124 $ 27.94 November 2023 Fiscal Year 2024 Restricted Units 111,000 $ 30.07 November 2024 Fiscal Year 2024 Performance Units 10,000 $ 30.15 November 2024 385,250

Note 13 - Business Segments (Ta

Note 13 - Business Segments (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended September 2022 September 2021 Segment net sales: Delta Group $ 424,799 $ 387,015 Salt Life Group 60,060 49,735 Total net sales $ 484,859 $ 436,750 Segment operating income: Delta Group $ 38,045 $ 39,956 Salt Life Group 8,187 5,793 Total segment operating income $ 46,232 $ 45,749 Purchases of property, plant and equipment: Delta Group $ 8,400 $ 5,115 Salt Life Group 3,978 471 Total purchases of property, plant and equipment $ 12,378 $ 5,586 Depreciation and amortization: Delta Group $ 13,376 $ 12,133 Salt Life Group 1,656 1,621 Total depreciation and amortization $ 15,032 $ 13,754 As of September 2022 September 2021 Total assets by segment: Delta Group $ 426,406 $ 366,518 Salt Life Group 90,580 63,184 Corporate 6,695 4,586 Total assets $ 523,681 $ 434,288 Equity investment in joint venture: Delta Group $ 9,886 $ 10,433 Salt Life Group — — Total equity investment in joint venture $ 9,886 $ 10,433
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Year Ended September 2022 September 2021 Segment operating income $ 46,232 $ 45,749 Unallocated corporate expenses 14,451 13,038 Unallocated interest expense 7,732 6,844 Consolidated income before provision for income taxes $ 24,049 $ 25,867
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	As of September 2022 September 2021 United States $ 54,200 $ 50,945 Honduras 13,366 12,247 El Salvador 5,381 3,253 Mexico 1,162 1,119 All foreign countries 19,909 16,619 Total property, plant and equipment, net $ 74,109 $ 67,564

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Oct. 01, 2022
Notes Tables
Long-Term Purchase Commitment [Table Text Block]	Yarn $ 23,677 Finished fabric 7,823 Finished products 31,580 $ 63,080
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	Effective Date Notional Amount LIBOR Rate Maturity Date 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 September 2022 $ 189 $ — $ 189 $ — September 2021 $ (1,052 ) $ — $ (1,052 ) $ — Contingent Consideration September 2022 $ — $ — $ — $ — September 2021 $ (1,897 ) $ — $ — $ (1,897 )
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	September 2022 September 2021 Deferred tax asset $ (48 ) $ 266 Other assets 189 — Other liabilities — (1,052 ) Accumulated other comprehensive gain (loss) $ 141 $ (786 )

Note 1 - The Company (Details T

Note 1 - The Company (Details Textual)	Oct. 01, 2022
Entity Number of Employees	8,600

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Oct. 01, 2011 USD ($)
Number of Operating Segments	2
Bad Debt Expense, Percentage of Net Sales	1%	1%
Goodwill, Impairment Loss	$ 0		$ 600
Contract with Customer, Refund Liability, Total	$ 1,100	$ 1,000
Customer Term (Year)	1 year
Distribution Costs	$ 22,200	20,500
Advertising Expense	5,600	3,700
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total	$ 141	(786)
Salt Life Beverage [Member]
Noncontrolling Interest, Ownership Percentage by Parent	60%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	40%
Honduran Equity Method Investment [Member]
Equity Method Investment, Ownership Percentage	31%
Cooperative Advertising Program [Member]
Advertising Expense	$ 700	600
DTG2Go [Member]
Business Combination, Contingent Consideration, Liability, Total	$ 0	$ 1,900
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%
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%
Maximum [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Net sales	$ 484,859	$ 436,750
Sales in percentage	100%	100%
Delta Group [Member]
Net sales	$ 424,799	$ 387,015
Salt Life Group [Member]
Net sales	60,060	49,735
Retail [Member]
Net sales	$ 13,970	$ 11,222
Sales in percentage	3%	3%
Retail [Member] | Delta Group [Member]
Sales in percentage	0.10%	0.20%
Retail [Member] | Salt Life Group [Member]
Sales in percentage	22.60%	20.80%
Ecommerce [Member]
Net sales	$ 4,647	$ 6,662
Sales in percentage	1%	2%
Ecommerce [Member] | Delta Group [Member]
Sales in percentage	0.30%	0.30%
Ecommerce [Member] | Salt Life Group [Member]
Sales in percentage	5.60%	11%
Wholesale [Member]
Net sales	$ 466,242	$ 418,866
Sales in percentage	96%	95%
Wholesale [Member] | Delta Group [Member]
Sales in percentage	99.60%	99.50%
Wholesale [Member] | Salt Life Group [Member]
Sales in percentage	71.80%	68.20%

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($) $ in Millions	Oct. 01, 2022	Oct. 02, 2021
Inventory Valuation Reserves	$ 17.7	$ 15.9

Note 4 - Inventories - Inventor

Note 4 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
Raw materials	$ 22,603	$ 17,204
Work in process	23,501	20,954
Finished goods	202,434	123,545
Inventory, Net, Total	$ 248,538	$ 161,703

Note 5 - Property, Plant and _3

Note 5 - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Property, plant and equipment, gross	$ 182,674	$ 166,835
Less accumulated depreciation and amortization	(108,565)	(99,271)
Total property, plant and equipment, net	$ 74,109	67,564
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	$ 636	605
Building [Member]
Estimated useful life (Year)	20 years
Property, plant and equipment, gross	$ 4,002	3,741
Machinery and Equipment [Member]
Estimated useful life (Year)	10 years
Property, plant and equipment, gross	$ 128,937	113,193
Computer Equipment [Member]
Property, plant and equipment, gross	$ 24,420	24,373
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	$ 12,410	11,493
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	$ 7,876	7,366
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	$ 494	587
Construction in Progress [Member]
Property, plant and equipment, gross	$ 3,899	$ 5,477

Note 6 - Goodwill and Intangi_3

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2011
Goodwill, Impairment Loss	$ 0		$ 600
Goodwill, Ending Balance	37,897	$ 37,897
Amortization of Intangible Assets	2,396	$ 1,841
Finite-Lived Intangible Asset, Expected Amortization, Year One	2,300
Finite-Lived Intangible Asset, Expected Amortization, Year Two	2,300
Finite-Lived Intangible Asset, Expected Amortization, Year Three	2,300
Finite-Lived Intangible Asset, Expected Amortization, Year Four	2,200
Finite-Lived Intangible Asset, Expected Amortization, Year Five	2,200
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	24 Months Ended
	Oct. 01, 2022	Oct. 01, 2022	Oct. 02, 2021
Goodwill, cost	$ 37,897	$ 37,897	$ 37,897
Goodwill	37,897	37,897	37,897
Intangibles, Cost	37,240	37,240	37,109
Intangibles, Accumulated Amortization	(13,214)	(13,214)	(10,818)
Intangibles, Net Value	$ 24,026	24,026	26,291
Minimum [Member]
Economic Life (Year)	4 years
Maximum [Member]
Economic Life (Year)	20 years
Trademarks and Trade Names [Member]
Intangibles, Cost	$ 16,000	16,000	16,000
Intangibles, Accumulated Amortization	(4,851)	(4,851)	(4,317)
Intangibles, Net Value	11,149	$ 11,149	11,683
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	7,400
Intangibles, Accumulated Amortization	(3,213)	(3,213)	(2,473)
Intangibles, Net Value	4,187	$ 4,187	4,927
Economic Life (Year)		20 years
Technology-Based Intangible Assets [Member]
Intangibles, Cost	10,083	$ 10,083	9,952
Intangibles, Accumulated Amortization	(2,610)	(2,610)	(1,715)
Intangibles, Net Value	7,473	$ 7,473	8,237
Economic Life (Year)		10 years
Licensing Agreements [Member]
Intangibles, Cost	2,100	$ 2,100	2,100
Intangibles, Accumulated Amortization	(940)	(940)	(837)
Intangibles, Net Value	1,160	$ 1,160	1,263
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	1,657
Intangibles, Accumulated Amortization	(1,600)	(1,600)	(1,476)
Intangibles, Net Value	$ 57	$ 57	$ 181
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 (Deta

Note 7 - Accrued Expenses (Details Textual) Pure in Millions	Oct. 01, 2022
Unsecured Liability, Purchase of Intangible Technology, Payable, Number of Quarterly Installment	0.5

Note 7 - Accrued Expenses - Acc

Note 7 - Accrued Expenses - Accrued Expenses (Details) - USD ($) $ in Thousands		Oct. 01, 2022	Oct. 02, 2021
Accrued employee compensation and benefits		$ 18,550	$ 17,374
Taxes accrued and withheld		1,856	2,960
Refund liabilities		1,067	991
Accrued freight		2,272	1,662
Accrued capital expenditures		174	2,299
Deferred purchase price (1)	[1]	500	1,500
Accrued interest		613	506
Other		2,382	2,657
Accounts Payable and Accrued Liabilities, Current, Total		$ 27,414	$ 29,949
[1]Unsecured liability associated with the purchase of intangible technology, of which the final quarterly installment of $500 was paid in the first quarter of fiscal 2023.

Note 8 - Long-term Debt (Detail

Note 8 - Long-term Debt (Details Textual) $ in Thousands

1 Months Ended

12 Months Ended

Jun. 02, 2022

Aug. 28, 2020 USD ($)

Apr. 27, 2020

Nov. 19, 2019 USD ($)

Oct. 08, 2018 USD ($)

Sep. 30, 2022 USD ($)

May 31, 2022 USD ($)

Dec. 31, 2020 USD ($)

Oct. 01, 2022 USD ($)

Oct. 02, 2021 USD ($)

Sep. 28, 2019

Jan. 02, 2019

Repayments of Long-term Debt, Total

$ 504,851

$ 463,092

Promissory Note [Member]

Debt Instrument, Face Amount

$ 7,000

Debt Instrument, Interest Rate, Stated Percentage

6%

Long-Term Debt, Gross

$ 0

Term Loan Established December 2020 [Member]

Debt Instrument, Interest Rate, Stated Percentage

7.50%

7.50%

Term Loan Established December 2020 [Member] | Banco Ficohsa [Member]

Debt Instrument, Term (Year)

5 years

5 years

Debt Instrument, Face Amount

$ 3,700

Repayments of Long-term Debt, Total

$ 1,100

Term Loan Established September 2022 [Member]

Debt Instrument, Interest Rate, Stated Percentage

8.60%

Term Loan Established September 2022 [Member] | Banco Ficohsa [Member]

Debt Instrument, Term (Year)

5 years

Debt Instrument, Face Amount

$ 3,000

Revolving Credit Facility [Member] | Line of Credit [Member] | Banco Ficohsa [Member]

Debt Instrument, Interest Rate, Stated Percentage

7.25%

7.70%

Repayments of Long-term Debt, Total

$ 9,500

Amended Credit Agreement [Member] | Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 170,000

$ 170,000

$ 145,000

Debt Instrument, Increase (Decrease) in FILO Borrowing Component

(0.25%)

Debt Instrument, Increase (Decrease) in Fair Market of Eligible Intellectual Property

25%

Debt Instrument, Fixed Coverage Charge Ratio, Exclusion of Capital Expenditures

$ 10,000

Debt Covenant Fixed Charge Coverage Ratio Term (Month)

12 months

Fixed Charge Coverage Ratio

1

SOFR Floor Rate

0%

Debt Instrument, Term (Year)

5 years

Line Of Credit Facility Maximum Capacity For Capital Leases

25,000

Line of Credit Facility Including Additional Borrowing Capacity Maximum

$ 200,000

Long-Term Line of Credit, Total

$ 129,000

Line of Credit Facility, Interest Rate During Period

5.30%

Line of Credit Facility, Remaining Borrowing Capacity

$ 34,600

Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | One Month SOFR [Member]

Debt Instrument, Basis Spread on Variable Rate

0.10%

Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Three Month SOFR [Member]

Debt Instrument, Basis Spread on Variable Rate

0.15%

Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

0.50%

Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Adjustment to Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

1%

Amended Credit Agreement [Member] | Revolving Credit Facility [Member] | Minimum [Member]

Line of Credit Facility, Periodic Payment

$ 200

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

$ 300

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%

Debt Instrument, Covenant, Additional Applicable Margin

0.50%

Debt Instrument, Covenant, Percentage of Borrowing Rate or Commitment, Availability for Stock Repurchase or Dividends

15%

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

$ 10,000

Retained Earnings Amount Available For Dividends And Stock Repurchases

$ 24,900

$ 19,000

Amended Credit Agreement [Member] | Letter of Credit [Member] | Minimum [Member]

LIBOR Floor Rate

1%

Note 8 - Long-term Debt - Long-

Note 8 - Long-term Debt - Long-term Debt (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
Long-term debt	$ 145,926	$ 108,747
Less current portion of long-term debt	(9,176)	(7,067)
Long-term debt, less current maturities	136,750	101,680
Line of Credit [Member] | Revolving Credit Facility [Member] | Wells Fargo [Member]
Long-term debt	129,024	98,575
Line of Credit [Member] | Revolving Credit Facility [Member] | Banco Ficohsa [Member]
Long-term debt	3,300	667
Term Loan Established December 2020 [Member]
Long-term debt	6,593	8,621
Term Loan Established May 2022 [Member]
Long-term debt	3,656	0
Term Loan Established September 2022 [Member]
Long-term debt	3,000	0
Promissory Note, Maturity Date October 2021 [Member]
Long-term debt	0	583
Promissory Note, Maturity Date January 2020 [Member]
Long-term debt	$ 353	$ 301

Note 8 - Long-term Debt - Lon_2

Note 8 - Long-term Debt - Long-term Debt (Details) (Parentheticals)	Oct. 01, 2022	Oct. 02, 2021
Line of Credit [Member] | Revolving Credit Facility [Member] | Wells Fargo [Member]
Long-term debt, interest rate at period end	5.30%	5.30%
Long-term debt, maturity date	Jun. 30, 2027	Jun. 30, 2027
Line of Credit [Member] | Revolving Credit Facility [Member] | Banco Ficohsa [Member]
Long-term debt, maturity date	Aug. 31, 2025	Aug. 31, 2025
Long-term debt, interest rate	7.25%	7.70%
Term Loan Established December 2020 [Member]
Long-term debt, maturity date	Dec. 31, 2025	Dec. 31, 2025
Long-term debt, interest rate	7.50%	7.50%
Term Loan Established May 2022 [Member]
Long-term debt, maturity date	May 31, 2027
Long-term debt, interest rate	7.50%
Term Loan Established September 2022 [Member]
Long-term debt, maturity date	Aug. 31, 2027
Long-term debt, interest rate	8.60%
Promissory Note, Maturity Date October 2021 [Member]
Long-term debt, maturity date		Oct. 31, 2021
Long-term debt, interest rate		6%
Promissory Note, Maturity Date January 2020 [Member]
Long-term debt, interest rate	4%	4%

Note 8 - Long-term Debt - Aggre

Note 8 - Long-term Debt - Aggregate Maturities of Debt (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
2023	$ 9,176
2024	7,702
2025	6,853
2026	5,450
2027	116,745
Thereafter	0
Long-Term Debt, Total	$ 145,926	$ 108,747

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Effective Income Tax Rate Reconciliation, Percent, Total	17.90%	21.90%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Operating Loss Carryforwards, Total	$ 2,000
Operating Loss Carryforwards, Valuation Allowance, Total	600
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0
Open Tax Year	2018 2019 2020 2021
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	$ 41,600

Note 9 - Income Taxes - Provisi

Note 9 - Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Federal	$ 921	$ 1,579
State	203	449
Foreign	195	135
Total current	1,319	2,163
Federal	2,532	3,327
State	456	215
Total deferred	2,988	3,542
Provision for income taxes	$ 4,307	$ 5,705

Note 9 - Income Taxes - Income

Note 9 - Income Taxes - Income Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
United States, net of (income) loss attributable to non-controlling interest	$ 10,746	$ 15,505
Foreign	13,301	10,496
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest, Total	$ 24,047	$ 26,001

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliation of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Income tax expense at the statutory rate of 21.0%	$ 5,050	$ 5,460
State income tax benefits, net of federal income tax benefit	553	653
Impact of foreign earnings in tax-free zone	(2,598)	(2,070)
GILTI inclusion	1,237	1,063
Other permanent differences	(179)	(69)
Impact of state rate changes	10	(70)
Permanent reinvestment of foreign earnings	178	728
Other	56	10
Provision for income taxes	$ 4,307	$ 5,705

Note 9 - Income Taxes - Recon_2

Note 9 - Income Taxes - Reconciliation of Provision for Income Taxes (Details) (Parentheticals)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Statutory Rate	21%	21%

Note 9 - Income Taxes - Deferre

Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
State net operating loss carryforwards	$ 1,997	$ 2,239
Receivable allowances and reserves	300	314
Inventories and reserves	1,649	883
Accrued compensation and benefits	2,948	3,002
Operating lease liabilities	10,039	8,801
Other	4,670	4,258
Gross deferred tax assets	21,603	19,497
Less valuation allowance — state net operating loss carryforwards	(640)	(586)
Net deferred tax assets	20,963	18,911
Depreciation	(7,242)	(4,647)
Goodwill and intangibles	(6,038)	(4,943)
Operating lease assets	9,720	8,367
Other	931	620
Gross deferred tax liabilities	(23,931)	(18,577)
Net deferred tax (liabilities) assets	$ (2,968)
Net deferred tax (liabilities) assets		$ 334

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Jun. 27, 2020
Operating Lease, Weighted Average Discount Rate, Percent	4.60%	4.30%
Finance Lease, Weighted Average Discount Rate, Percent	5.70%	5.80%
Operating Lease, Payments	$ 12,000	$ 11,000
Operating Lease, Right-of-Use Asset	$ 50,275	$ 45,279
Operating Lease, Weighted Average Remaining Lease Term (Year)	6 years	7 years
Finance Lease, Weighted Average Remaining Lease Term (Year)	3 years	3 years
Finance Lease, Interest Payment on Liability	$ 1,400	$ 1,200
Finance Lease, Principal Payments	7,732	6,991
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	13,900	1,200
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	10,400	12,300
COVID-19 [Member]
Operating Lease Payments, Deferred			$ 21,000
Property, Plant, and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	32,100	26,700
Ceiba Textiles Manufacturing Facility Leased With Honduran Company [Member]
Operating Lease, Payments	$ 1,800	$ 1,800
Honduran Equity Method Investment [Member]
Equity Method Investment, Ownership Percentage	31%

Note 10 - Leases - Future Payme

Note 10 - Leases - Future Payments Due for Lease Liabilities (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
2023, operating leases	$ 10,919
2023, finance leases	9,339
2024, operating leases	9,891
2024, finance leases	7,859
2025, operating leases	9,855
2025, finance leases	5,944
2026, operating leases	8,195
2026, finance leases	3,342
2027, operating leases	6,589
2027, finance leases	881
Thereafter, operating leases	14,368
Thereafter, finance leases	0
Undiscounted fixed lease payments, operating leases	59,817
Undiscounted fixed lease payments, finance leases	27,365
Discount due to interest, operating leases	(8,220)
Discount due to interest, finance leases	(2,426)
Total lease liabilities, operating leases	51,597
Total lease liabilities, finance leases	24,939
Less current maturities, operating leases	(8,876)	$ (8,509)
Less current maturities, finance leases	(8,163)	(6,621)
Long-term operating leases, less current maturities	42,721	38,546
Long-term finance leases, less current maturities	$ 16,776	$ 15,669

Note 10 - Leases - Total Lease

Note 10 - Leases - Total Lease Cost (Details) $ in Thousands	12 Months Ended
	Oct. 01, 2022 USD ($)
Operating lease fixed expense	$ 11,568
Operating lease variable cost expense	2,536
Finance lease amortization of ROU assets expense	4,468
Finance lease interest expense	1,391
Total lease expense	$ 19,963

Note 11 - Employee Benefit Pl_3

Note 11 - Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0.9	$ 0.9
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	6%	6%

Note 11 - Employee Benefit Pl_4

Note 11 - Employee Benefit Plans - Benefit Obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Balance at beginning of year	$ 271	$ 289
Interest expense	0	0
Benefits paid	(7)	(18)
Balance at end of year	$ 264	$ 271

Note 12 - Stock-based Compens_3

Note 12 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Feb. 06, 2020
Share-Based Payment Arrangement, Expense, Tax Benefit	$ 0.6	$ 0.6
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)	50,000	42,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	319,950	12,000
Performance Shares [Member] | Upon Filing of Annual Report in 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	47,700
Performance Shares [Member] | Upon Filing of Annual Report in 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	1,000
Performance Shares [Member] | Upon Filing of Annual Report in 2023 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	68,625
Performance Shares [Member] | Upon Filing of Annual Report in 2024 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
Performance Shares [Member] | Upon Filing of Annual Report in 2024, Paid in Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	59,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)	50,000
Restricted Stock Units (RSUs) [Member] | Upon Filing of Annual Report in 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	95,000
Restricted Stock Units (RSUs) [Member] | Upon Filing of Annual Report in 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	1,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	15,000	12,000
Restricted Stock Units (RSUs) [Member] | Upon Filing of Annual Report in 2023 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	110,625
Restricted Stock Units (RSUs) [Member] | Upon Filing of Annual Report in 2024 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	52,000
Restricted Stock Units and Performance Units [Member] | Upon Filing of Annual Report in 2021, Paid in Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	96,350
Restricted Stock Units and Performance Units [Member] | Upon Filing of Annual Report in 2021, Paid in Cash [Member]
Share Based Compensation Arrangement by Share Based Payment Award Equity Instruments Other than Options Vested in Period, Payable in Cash (in shares)	46,350
Restricted Stock Units and Performance Units [Member] | Upon Filing Of Annual Report In 2022, Paid In Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	1,000
Restricted Stock Units and Performance Units [Member] | Upon Filing Of Annual Report In 2022, Paid In Cash [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	1,000
The 2020 Stock Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 4.7
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 2 months 12 days
Selling, General and Administrative Expenses [Member]
Share-Based Payment Arrangement, Expense	$ 3.2	$ 2.5
The 2020 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			449,714

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. 01, 2022	Oct. 02, 2021
Units outstanding, beginning of fiscal period (in shares)	260,000	406,000
Units outstanding, beginning of fiscal period, weighted average grant date fair value (in dollars per share)	$ 20.38	$ 20.16
Units granted (in shares)	319,950	12,000
Units granted, weighted average grant date fair value (in dollars per share)	$ 30.09	$ 30.80
Units issued (in shares)	(144,700)	(116,000)
Units issued, weighted average grant date fair value (in dollars per share)	$ 19.42	$ 18.96
Units forfeited (in shares)	(50,000)	(42,000)
Units forfeited, weighted average grant date fair value (in dollars per share)	$ 27.72	$ 25.17
Units outstanding, end of fiscal period (in shares)	385,250	260,000
Units outstanding, end of fiscal period, weighted average grant date fair value (in dollars per share)	$ 27.85	$ 20.38

Note 12 - Stock-based Compens_5

Note 12 - Stock-based Compensation - Unvested Restricted Stock Units and Performance Units (Details) - $ / shares	Oct. 01, 2022	Oct. 02, 2021	Oct. 03, 2020
Number of units (in shares)	385,250	260,000	406,000
Average market price on date of grant (in dollars per share)	$ 27.85	$ 20.38	$ 20.16
The 2020 Stock Plan [Member]
Number of units (in shares)	385,250
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2022 [Member]
Number of units (in shares)	105,000
Average market price on date of grant (in dollars per share)	$ 21.04
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2023 [Member]
Number of units (in shares)	98,126
Average market price on date of grant (in dollars per share)	$ 30.07
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2024 [Member]
Number of units (in shares)	111,000
Average market price on date of grant (in dollars per share)	$ 30.07
Performance Shares [Member] | The 2020 Stock Plan [Member] | Vesting On November 2023 [Member]
Number of units (in shares)	61,124
Average market price on date of grant (in dollars per share)	$ 27.94
Performance Shares [Member] | The 2020 Stock Plan [Member] | Vesting On November 2024 [Member]
Number of units (in shares)	10,000
Average market price on date of grant (in dollars per share)	$ 30.15

Note 13 - Business Segments (De

Note 13 - Business Segments (Details Textual)	12 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Number of Operating Segments	2
Non-US [Member]
Percentage of Net Sales	1%	1%

Note 13 - Business Segments - S

Note 13 - Business Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Oct. 01, 2022	Oct. 02, 2021
Net sales		$ 484,859	$ 436,750
Operating income		31,781	32,711
Purchases of property, plant and equipment		12,378	5,586
Depreciation and amortization		15,032	13,754
Assets		523,681	434,288
Equity investment in joint venture		9,886	10,433
Operating Segments [Member]
Operating income		46,232	45,749
Corporate, Non-Segment [Member]
Assets		6,695	4,586
Delta Group [Member]
Net sales		424,799	387,015
Delta Group [Member] | Operating Segments [Member]
Net sales		424,799	387,015
Operating income	[1]	38,045	39,956
Purchases of property, plant and equipment		8,400	5,115
Depreciation and amortization		13,376	12,133
Assets		426,406	366,518
Equity investment in joint venture		9,886	10,433
Salt Life Group [Member]
Net sales		60,060	49,735
Salt Life Group [Member] | Operating Segments [Member]
Net sales		60,060	49,735
Operating income	[2]	8,187	5,793
Purchases of property, plant and equipment		3,978	471
Depreciation and amortization		1,656	1,621
Assets		90,580	63,184
Equity investment in joint venture		$ 0	$ 0
[1]In 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).[2]In 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).

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. 01, 2022	Oct. 02, 2021
Segment operating income	$ 31,781	$ 32,711
Unallocated corporate expenses	79,455	70,743
Unallocated interest expense	7,732	6,844
Consolidated income before provision for income taxes	24,049	25,867
Operating Segments [Member]
Segment operating income	46,232	45,749
Corporate, Non-Segment [Member]
Unallocated corporate expenses	14,451	13,038
Unallocated interest expense	$ 7,732	$ 6,844

Note 13 - Business Segments - L

Note 13 - Business Segments - Long-lived Assets By Geographical Area (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
Property, plant and equipment, net	$ 74,109	$ 67,564
UNITED STATES
Property, plant and equipment, net	54,200	50,945
HONDURAS
Property, plant and equipment, net	13,366	12,247
EL SALVADOR
Property, plant and equipment, net	5,381	3,253
MEXICO
Property, plant and equipment, net	1,162	1,119
Non-US [Member]
Property, plant and equipment, net	$ 19,909	$ 16,619

Note 14 - Repurchase of Commo_2

Note 14 - Repurchase of Common Stock (Details Textual) - USD ($) $ in Thousands	12 Months Ended		36 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Sep. 28, 2019
Stock Repurchase Program, Authorized Amount				$ 60,000
Treasury Stock, Shares, Acquired (in shares)	136,181	0	3,735,114
Treasury Stock, Value, Acquired, Cost Method	$ 3,957		$ 56,400
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 3,600		$ 3,600

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
DTG2Go [Member]
Business Combination, Contingent Consideration, Liability, Total	$ 0	$ 1,900
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. 01, 2022 USD ($)
Outstanding minimum payments	$ 63,080
Yarn [Member]
Outstanding minimum payments	23,677
Finished Fabric [Member]
Outstanding minimum payments	7,823
Finished Products [Member]
Outstanding minimum payments	$ 31,580

Note 15 - Commitments and Con_5

Note 15 - Commitments and Contingencies - Outstanding Instruments (Details) - Interest Rate Swap Maturing July 25, 2023 [Member] $ in Millions	Oct. 01, 2022 USD ($)
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. 01, 2022	Oct. 02, 2021
Contingent Consideration [Member]
Derivative Liabilities	$ 0	$ (1,897)
Fair Value, Inputs, Level 1 [Member] | Contingent Consideration [Member]
Derivative Liabilities	0	0
Fair Value, Inputs, Level 2 [Member] | Contingent Consideration [Member]
Derivative Liabilities	0	0
Fair Value, Inputs, Level 3 [Member] | Contingent Consideration [Member]
Derivative Liabilities	0	(1,897)
Interest Rate Swap [Member]
Derivative Liabilities	189	(1,052)
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	189	(1,052)
Interest Rate Swap [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities	$ 0	$ 0

Note 15 - Commitments and Con_7

Note 15 - Commitments and Contingencies - Fair Value of Derivative Instruments (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Oct. 02, 2021
Deferred Tax Assets [Member]
Derivative assets (liabilities)	$ (48)	$ 266
Other Assets [Member]
Derivative assets (liabilities)	189	0
Other Noncurrent Liabilities [Member]
Derivative assets (liabilities)	0	(1,052)
Accumulated Other Comprehensive Income (Loss) [Member]
Derivative assets (liabilities)	$ 141	$ (786)