Delta Apparel (DLAPQ) 10-K 28 Dec 23 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2023	Dec. 21, 2023	Apr. 01, 2023
Document Information [Line Items]
Entity Central Index Key	0001101396
Entity Registrant Name	DELTA APPAREL, INC
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2023
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
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 69,800,000
Entity Common Stock, Shares Outstanding		7,001,020
Auditor Firm ID	42
Auditor Name	Ernst & Young, LLP
Auditor Location	Atlanta, Georgia

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 187	$ 300
Accounts receivable, less allowances of $119 and $109, respectively	45,130	68,215
Other receivables	1,350	1,402
Income tax receivable	1,388	1,969
Inventories, net	212,365	248,538
Prepaid expenses and other current assets	2,542	2,755
Total current assets	262,962	323,179
Property, plant and equipment, net	65,611	74,109
Goodwill	28,697	37,897
Intangible assets, net	21,694	24,026
Deferred income taxes	7,822	1,342
Operating lease assets	55,464	50,275
Equity method investment	10,082	9,886
Other assets	2,906	2,967
Total assets	455,238	523,681
Liabilities:
Accounts payable	62,085	83,553
Accrued expenses	18,236	27,414
Income taxes payable	710	379
Current portion of finance leases	8,442	8,163
Current portion of operating leases	9,124	8,876
Current portion of long-term debt	16,567	9,176
Total current liabilities	115,164	137,561
Long-term income taxes payable	2,131	2,841
Long-term finance leases, less current maturities	14,029	16,776
Long-term operating leases, less current maturities	47,254	42,721
Long-term debt, less current maturities	126,465	136,750
Deferred income taxes	0	4,310
Total liabilities	305,043	340,959
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 7,001,020 and 6,915,663 shares outstanding as of September 2023, and September 2022, respectively	96	96
Additional paid-in capital	61,315	61,961
Retained earnings	133,387	166,600
Accumulated other comprehensive gain	0	141
Treasury stock —2,645,952 and 2,731,309 shares as of September 2023, and September 2022, respectively	(43,896)	(45,420)
Equity attributable to Delta Apparel, Inc.	150,902	183,378
Equity attributable to non–controlling interest	(707)	(656)
Total equity	150,195	182,722
Total liabilities and equity	$ 455,238	$ 523,681

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Allowances for accounts receivable	$ 119	$ 109
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)	7,001,020	6,915,663
Treasury stock, shares (in shares)	2,645,952	2,731,309

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Net sales	$ 415,351	$ 484,859
Cost of goods sold	361,338	376,016
Gross profit	54,013	108,843
Selling, general and administrative expenses	73,749	79,455
Loss on impairment of goodwill	9,200	0
Other loss (income), net	506	(2,393)
Operating (loss) income	(29,442)	31,781
Interest expense	14,194	7,732
(Loss) earnings before (benefit from) provision for income taxes	(43,636)	24,049
(Benefit from) provision for income taxes	(10,372)	4,307
Consolidated (loss) earnings, net	(33,264)	19,742
Net (loss) income attributable to non-controlling interest	(51)	2
Net (loss) earnings attributable to shareholders	$ (33,213)	$ 19,740
Basic (loss) earnings per share (in dollars per share)	$ (4.75)	$ 2.84
Diluted (loss) earnings per share (in dollars per share)	$ (4.75)	$ 2.8
Weighted average number of shares outstanding (in shares)	6,989	6,953
Dilutive effect of stock options and awards (in shares)	0	94
Weighted average number of shares assuming dilution (in shares)	6,989	7,047

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Net (loss) earnings attributable to shareholders	$ (33,213)	$ 19,740
Other comprehensive (loss) income related to unrealized (loss) gain on derivatives, net of income tax	(141)	927
Consolidated comprehensive (loss) income	$ (33,354)	$ 20,667

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock, Common [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Oct. 02, 2021	9,646,972				2,672,312
Balance at Oct. 02, 2021	$ 96	$ 60,831	$ 146,860	$ (786)	$ (42,149)	$ (658)	$ 164,194
Net earnings (loss)	0	0	19,740	0	0	0	19,740
Other comprehensive income (loss)	0	0	0	927	0	0	927
Net (loss) income attributable to non-controlling interest	$ 0	0	0	0	$ 0	2	$ 2
Stock buyback (in shares)	0				136,181		136,181
Stock buyback	$ 0	0	0	0	$ (3,957)	0	$ (3,957)
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
Balance (in shares) at Oct. 01, 2022	9,646,972				2,731,309
Balance at Oct. 01, 2022	$ 96	61,961	166,600	141	$ (45,420)	(656)	182,722
Net earnings (loss)	0	0	(33,213)	0	0	0	(33,213)
Other comprehensive income (loss)	0	0	0	(141)	0	0	(141)
Net (loss) income attributable to non-controlling interest	$ 0	0	0	0	$ 0	(51)	$ (51)
Stock buyback (in shares)							0
Vested stock awards (in shares)	0				(85,357)
Vested stock awards	$ 0	(2,067)	0	0	$ 1,524	0	$ (543)
Stock based compensation	$ 0	1,421	0	0	$ 0	0	$ 1,421
Balance (in shares) at Sep. 30, 2023	9,646,972				2,645,952		7,001,020
Balance at Sep. 30, 2023	$ 96	$ 61,315	$ 133,387	$ 0	$ (43,896)	$ (707)	$ 150,195

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Operating activities:
Consolidated net (loss) earnings	$ (33,264)	$ 19,742
Adjustments to consolidated net (loss) earnings attributable to net cash provided by (used in) operating activities:
Depreciation	12,814	12,636
Amortization of intangibles	2,332	2,396
Amortization of deferred financing fees	392	336
(Benefit from) provision for deferred income taxes	(10,742)	2,988
Provision for market reserves	(1,906)	1,804
Non-cash stock compensation	1,421	2,913
Loss on disposal of equipment	121	354
Loss on impairment of equipment	1,028	0
Loss on impairment of goodwill	9,200	0
Contingent consideration earn out adjustment	0	(1,897)
Other, net	(1,747)	(848)
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable, net	23,137	(1,438)
Inventories, net	38,079	(88,639)
Prepaid expenses and other current assets	151	1,593
Other non-current assets	1,422	624
Accounts payable	(22,011)	30,435
Accrued expenses	(9,004)	(415)
Change in net operating lease liabilities	(408)	342
Income taxes	202	(1,992)
Other liabilities	0	(1,049)
Net cash provided by (used in) operating activities	11,217	(20,115)
Investing activities:
Purchases of property and equipment	(2,821)	(12,378)
Proceeds from sale of property and equipment	31	40
Proceeds from equipment under financed leases	4,417	0
Cash paid for intangible asset	0	(131)
Cash paid for business	0	(583)
Net cash provided by (used in) investing activities	1,627	(13,052)
Financing activities:
Proceeds from long-term debt	457,949	542,613
Repayment of long-term debt	(460,843)	(504,851)
Payment of capital financing	(9,191)	(7,732)
Repurchase of common stock	0	(3,957)
Payment of deferred financing costs	(330)	(890)
Payment of withholding taxes on stock awards	(542)	(1,092)
Net cash (used in) provided by financing activities	(12,957)	24,091
Net decrease in cash and cash equivalents	(113)	(9,076)
Cash and cash equivalents at beginning of period	300	9,376
Cash and cash equivalents at end of period	187	300
Supplemental cash flow information:
Cash paid during the period for interest	13,615	7,404
Cash paid during the period for income taxes, net of refunds received	$ 1,387	$ 3,044

Note 1 - The Company

Note 1 - The Company	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1—The Delta Apparel, Inc. (collectively with DTG2Go, y 6,800 DTG2Go’s may We design and internally manufacture the majority of our products, with more than 90% 2024 two

Note 2 - Critical Accounting Es

Note 2 - Critical Accounting Estimates	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2—Critical (a) Basis of Presentation: We operate our business in two two (b) Fiscal Year: 52 53 September 30. 2023 2022 52 September 30, 2023, 52 October 1, 2022. (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 2023 and 2022 . (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 not not (j) Goodwill and Intangible Assets: four twenty not 6 (k) Impairment of Goodwill: 350, Intangibles — Goodwill and Other, w may not We complete our annual impairment test of goodwill on the first third may not 350 one not” Under a qualitative approach, the Company evaluates various market and other factors to determine whether it is more likely than not not may As part of the quantitative test, we utilize the present value of expected cash flows or, as appropriate, a combination of the present value of expected cash flows and the guideline public company method to determine the estimated fair value of our reporting units. This present value model requires management to estimate future cash flows, the timing of these cash flows, and a discount rate (based on a weighted average cost of capital), which represents the time value of money and the inherent risk and uncertainty of the future cash flows. Factors that management must estimate when performing this step in the process include, among other items, sales, gross margins, selling, general and administrative expenses, capital expenditures, cash flows and the selection of an appropriate discount rate, all of which are subject to inherent uncertainties and subjectivity. The assumptions we use to estimate future cash flows are consistent with the assumptions that the reporting units use for internal planning purposes, including annual business plans and other forecasts, which we believe would be generally consistent with that of a market participant. If we determine that the estimated fair value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not not 2017 04, Simplifying the Test for Goodwill Impairment During the third 2023 not not April 2, 2023. In the fourth 2023, DTG2Go DTG2Go fourth 2023 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 additional impairment charges in a future period. (l) 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 As of September 2023, September 2022, 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 (m) Sales Tax: (n) Cost of Goods Sold: may not may (o) Selling, General and Administrative Expense: 2023 and 2022 , respectively. In addition, selling, general and administrative expenses include costs related to sales associates, administrative personnel, advertising and marketing expenses, royalty payments on licensed products, and other general and administrative expenses. (p) Advertising Costs: 2023 and 2022 , respectively. In 2023 2022, (q) Stock-Based Compensation: 718, Compensation – Stock Compensation, no (r) Income Taxes: 740, Income Taxes no 2023 2022. (s) Earnings per Share: 260, Earnings Per Share 260” 260, not (t) Foreign Currency Translation: (u) Fair Value of Financial Instruments: (v) Other Comprehensive Income: 2023, zero September 2023 and a gain as of September 2022 $0.1 million. Any income tax effects released are included in accumulated other comprehensive and were immaterial for fiscal years 2023 2022. (w) Yarn and Cotton Procurements: 2005, December 31, 2024 not ( x 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 2023 or September 2022 . (y) Equity Method Accounting: September 2023 , we owned 31% of the outstanding capital stock in our Honduran Equity Method Investment. We apply the equity method of accounting for our investment, as we have less than a 50% not not not (z) Net Income Attributable to Non-Controlling Interest: January 2018, 810, Consolidations, No. 2015 02 , Consolidation (Topic 810 (aa) Business Combinations: third (ab) Recently Adopted Accounting Pronouncements: January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 350, Intangibles Goodwill and Other . We adopted ASU 2017 04 2021, not In 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 (“ASU 2020 04” . 2020 04 may may December 31, 2024. not 8—Long (ac) 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 not

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	12 Months Ended
	Sep. 30, 2023
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 2023 September 2022 $ % $ % Retail $ 16,478 4 % $ 13,970 3 % Direct-to-consumer ecommerce 6,141 2 % 4,647 1 % Wholesale 392,732 94 % 466,242 96 % Net Sales $ 415,351 100 % $ 484,859 100 % 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 2023 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 356,336 0.0 % 0.3 % 99.7 % Salt Life Group 59,015 27.7 % 8.7 % 63.6 % Total $ 415,351 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

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	4—Inventories Inventories, net of reserves of $15.8 million September 2023, September 2022, September 2023 September 2022 Raw materials $ 20,262 $ 22,603 Work in process 17,695 23,501 Finished goods 174,408 202,434 Total inventories, net $ 212,365 $ 248,538 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
	Sep. 30, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5—Property, Property, plant and equipment consist of the following (in thousands, except estimated useful life data): Estimated Useful Life (in years) September 2023 September 2022 Land and land improvements 25 $ 636 $ 636 Buildings 20 4,041 4,002 Machinery and equipment 10 129,193 128,937 Computers and software 3-10 25,128 24,420 Furniture and fixtures 7 13,308 12,410 Leasehold improvements 3-10 8,055 7,876 Vehicles and related equipment 5 467 494 Construction in progress N/A 3,511 3,899 184,339 182,674 Less accumulated depreciation and amortization (118,728 ) (108,565 ) Total property, plant and equipment, net $ 65,611 $ 74,109

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Sep. 30, 2023
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 2023 September 2022 Cost Accumulated Impairment Losses Net Value Cost Accumulated Impairment Losses Net Value Economic Life Goodwill: Delta Group $ 18,592 $ (9,812 ) $ 8,780 $ 18,592 $ (612 ) $ 17,980 N/A Salt Life Group 19,917 - 19,917 19,917 - 19,917 N/A Total goodwill, net $ 38,509 $ (9,812 ) $ 28,697 $ 38,509 $ (612 ) $ 37,897 September 2023 September 2022 Cost Accumulated Amortization Net Value Cost Accumulated Amortization Net Value Economic Life Intangibles: Tradename/trademarks $ 16,000 $ (5,384 ) $ 10,616 $ 16,000 $ (4,851 ) $ 11,149 20 - 30 yrs Customer relationships 7,400 (3,953 ) 3,447 7,400 (3,213 ) 4,187 20 yrs Technology 10,083 (3,509 ) 6,574 10,083 (2,610 ) 7,473 10 yrs License agreements 2,100 (1,043 ) 1,057 2,100 (940 ) 1,160 15 - 30 yrs Non-compete agreements 1,657 (1,657 ) - 1,657 (1,600 ) 57 4 – 8.5 yrs Total intangibles, net $ 37,240 $ (15,546 ) $ 21,694 $ 37,240 $ (13,214 ) $ 24,026 Goodwill represents the acquired goodwill net of the cumulative impairment losses recorded in fiscal years 2023 2011 In the fourth 2023, DTG2Go DTG2Go fourth 2023 2 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 $2.3 million for the year ended September 2023 , and $2.4 million for the year ended September 2022 . Amortization expense is estimated to be approximately $2.3 September 2024, September 2025 2026, September 2027, September 2028.

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	7—Accrued Accrued expenses consist of the following (in thousands): September 2023 September 2022 Accrued employee compensation and benefits $ 12,119 $ 18,550 Taxes accrued and withheld 1,667 1,856 Refund liabilities 759 1,067 Accrued freight 625 2,272 Accrued capital expenditures - 174 Deferred purchase price (1) - 500 Accrued interest 1,216 613 Other 1,850 2,382 Total accrued expenses $ 18,236 $ 27,414 ( 1 first 2023.

Note 8 - Long-term Debt

Note 8 - Long-term Debt	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Long-Term Debt [Text Block]	8—Long Long-term debt consists of the following (in thousands): September 2023 September 2022 Revolving U.S. credit facility, interest at base rate or adjusted SOFR rate plus an applicable margin (interest at 8.2 June 2027 $ 128,227 $ 129,024 Revolving credit facility with Banco Ficohsa, a Honduran bank, interest at 8.6 7.25 August 2025 4,300 3,300 Term loan with Banco Ficohsa, a Honduran bank, interest at 9.0 December 2025 4,565 6,593 Term loan with Banco Ficohsa, a Honduran bank, interest at 8.75 May 2027 3,129 3,656 Term loan with Banco Ficohsa, a Panamanian bank, interest at the prevailing market rate within the Panamanian Banking Market (interest at 9.8 August 2027 2,503 3,000 Salt Life Beverage, LLC promissory note, interest at 4.0 308 353 143,032 145,926 Less current portion of long-term debt (16,567 ) (9,176 ) Long-term debt, excluding current maturities $ 126,465 $ 136,750 Credit Facility On May 10, 2016, DTG2Go, (f/k/a Art Gun, LLC) November 27, 2017, March 9, 2018, October 8, 2018, November 19, 2019, April 27, 2020, August 28, 2020, June 2, 2022, January 3, 2023, February 3, 2023, March 3, 2023, October 6, 2023. 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 not 1.0 1.1 On January 3, 2023, On February 3, 2023, September 30, 2023, April 1, 2023, April 2, 2023 June 4, 2023, June 5, 2023, September 30, 2023, $10,000,000; $0; 12 not 1.0 three March 4, 2023; ( On March 23, 2023, At September 2023, no 470, not At September 2023 , we had $128.2 million outstanding under our U.S. revolving credit facility at an average interest rate of 8.2%. Our cash on hand combined with the availability under the U.S. credit facility totaled $14.2 million (subject to minimum availability thresholds as referred to above). Proceeds of the loans made pursuant to the Amended Credit Agreement may not not 15% May 10, 2016, not 50% first third 2016 x November 4, 2023 30 x 1.00:1.00 12 no x two September 2023, September 2022, See Note 16—Subsequent October 6, 2023, December 5, 2023, December 28, 2023, Honduran Debt Since March 2011, December 2020, five May 2022, five first not and the carrying value of the debt approximates its fair value. The revolving credit facility permits us to re-borrow funds up to the amount repaid, subject to certain objective covenants. While we intend to re-borrow funds, subject to those covenants, consistent with ASC 470 September 30, 2023. El Salvador Debt In September 2022 five first not September 2023, September 2022, Total Debt The aggregate maturities of debt for the succeeding five September 2023, September Amount 2024 $ 16,567 2025 7,640 2026 5,574 2027 113,251 2028 — Thereafter — $ 143,032

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 9—Income The Tax Cuts and Jobs Act of 2017 “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, 2017 80% 163 30% 50% The provision for income taxes consists of the following (in thousands): Year Ended September 2023 September 2022 Current: Federal $ 326 $ 921 State 44 203 Foreign - 195 Total current $ 370 $ 1,319 Deferred: Federal $ (8,717 ) $ 2,532 State (2,025 ) 456 Total deferred (10,742 ) 2,988 (Benefit from) provision for income taxes $ (10,372 ) $ 4,307 For financial reporting purposes our (loss) income before (benefit from) provision for income taxes includes the following components (in thousands): Year Ended September 2023 September 2022 United States, net of income/loss attributable to non-controlling interest $ (50,993 ) $ 10,746 Foreign 7,408 13,301 $ (43,585 ) $ 24,047 Our effective income tax rate on operations for 2023 was 23.8%c 2017 may 2017 may may 2017 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 2023 and 2022 is as follows (in thousands): Year Ended September 2023 September 2022 Income tax (benefit) expense at the statutory rate of 21.0 $ (9,153 ) $ 5,050 State income tax benefits, net of federal income tax benefit (1,749 ) 553 Impact of foreign earnings in tax-free zone (2,105 ) (2,598 ) GILTI inclusion 1,187 1,237 Other permanent differences 544 (179 ) Impact of state rate changes (181 ) 10 Permanent reinvestment of foreign earnings 367 178 Other 718 56 (Benefit from) provision for income taxes $ (10,372 ) $ 4,307 Significant components of our deferred tax assets and liabilities are as follows (in thousands): September 2023 September 2022 Deferred tax assets: State net operating loss carryforwards $ 4,138 $ 1,997 Federal net operating loss carryforwards 5,991 - Foreign net operating loss carryforward 549 - Section 163(j) deduction carryforwards 2,728 - Receivable allowances and reserves 222 300 Inventories and reserves 793 1,649 Accrued compensation and benefits 1,298 2,948 Operating lease liabilities 12,065 10,039 Other 4,111 4,670 Gross deferred tax assets $ 31,895 $ 21,603 Less valuation allowance — state net operating loss carryforwards (1,129 ) (640 ) Net deferred tax assets $ 30,766 $ 20,963 Deferred tax liabilities: Depreciation (5,940 ) (7,242 ) Goodwill and intangibles (4,186 ) (6,038 ) Operating lease assets (11,847 ) (9,720 ) Other (971 ) (931 ) Gross deferred tax liabilities $ (22,944 ) $ (23,931 ) Net deferred tax assets (liabilities) $ 7,822 $ (2,968 ) As of September 2023, 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 50% 50% not September 2023 September 2022. As of September 2023 , we are indefinitely reinvested in the cumulative undistributed earnings of and original investments in our foreign subsidiaries, with the exception of our equity method investment, which has been properly accounted for. Future remittances could be subject to additional foreign withholding taxes, U.S. state taxes, and certain tax impacts relating to foreign currency exchange effects. It is not We file income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. Tax years 2019, 2020, 2021, 2022,

Note 10 - Leases

Note 10 - Leases	12 Months Ended
	Sep. 30, 2023
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 2023 September 2022, September 2023 September 2022, 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 2023 ( Operating Finance Leases Leases 2024 $ 11,326 $ 9,644 2025 11,269 7,729 2026 9,702 4,865 2027 8,188 2,318 2028 6,781 232 Thereafter 18,821 - Undiscounted fixed lease payments $ 66,087 $ 24,788 Discount due to interest (9,709) (2,317) Total lease liabilities $ 56,378 $ 22,471 Less current maturities (9,124) (8,442) Lease liabilities, excluding current maturities $ 47,254 $ 14,029 As of September 2023, 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 such lessor at September 2023. During each of 2023 2022, As of September 2023, September 2022, The weighted average remaining lease terms for our operating leases and finance leases were approximately 7 years and 3 years, respectively, as of September 2023. September 2022, The components of total lease expense were as follows for the period ended September 2023 ( Operating lease fixed expense $ 12,254 Operating lease variable cost expense 2,186 Finance lease amortization of ROU assets expense 4,856 Finance lease interest expense 1,600 Total lease expense $ 20,896 Cash outflows for operating lease payments were $12.7 million during 2023 2022. 2023 2022, 2023 2022 ROU assets obtained in exchange for operating lease liabilities during 2023 2022 2023 2022 We do not

Note 11 - Employee Benefit Plan

Note 11 - Employee Benefit Plans	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	11—Employee We sponsor and maintain a 401 “401 401 401 401 We contributed $1.1 million and $0.9 million to the 401 2023 and 2022 , respectively. We provide post-retirement life insurance benefits for a small group of 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. 2023 and 2022 . The following table presents the benefit obligation, which is include September 2023 September 2022 Balance at beginning of year $ 264 $ 271 Interest expense — — Benefits paid (9 ) (7 ) Balance at end of year $ 255 $ 264

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	12 Months Ended
	Sep. 30, 2023
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, August 2, 2023, 2020 August 2, 2023, Shares are generally issued from treasury stock upon the vesting of the restricted stock units, performance units or other awards under the 2020 Compensation expenses are recorded within selling, general and administrative expense line item in our Consolidated Statements of Operations over the vesting periods. Total employee stock-based compensation expense for 2023 and 2022 was $1.0 million and $3.2 million, respectively. Associated with the compensation cost are income tax benefits recognized of $0.2 million for 2023 and $0.6 million for 2022 . The following table summarizes the restricted stock unit and performance unit award activity during the periods ended September 2023, September 2022, Year Ended September 2023 September 2022 Number of Units Weighted average grant date fair value Number of Units Weighted average grant date fair value Units outstanding, beginning of fiscal period 385,250 $ 27.85 260,000 $ 20.38 Units granted 26,000 $ 10.61 319,950 $ 30.09 Units issued (105,000 ) $ 21.04 (144,700 ) $ 19.42 Units forfeited (98,624 ) $ 27.35 (50,000 ) $ 27.72 Units outstanding, end of fiscal period 207,626 $ 29.37 385,250 $ 27.85 During 2023, 10 September 2022, During 2023, 10 September 2023. one one During 2023, 10 September 2024. one one During 2023, 10 September 2025. one one During 2022, 10 September 2021, During 2022, 10 September 2022. During 2022, 10 September 2023. one one During 2022, 10 September 2024. one one 10 September 2024. As of September 2023 , there was $1.2 million of total unrecognized compensation cost related to unvested restricted stock units and performance units under the 2020 The following table summarizes information about the unvested restricted stock units and performance units as of September 2023: Restricted Stock Units/Performance Units Number of Units Average Market Price on Date of Grant Vesting Date* Fiscal Year 2023 Restricted Units 95,626 $ 29.07 November 2023 Fiscal Year 2024 Restricted Units 94,000 $ 31.19 November 2024 Fiscal Year 2024 Performance Units 16,000 $ 22.82 November 2024 Fiscal Year 2025 Restricted Units 1,000 $ 10.61 November 2025 Fiscal Year 2025 Performance Units 1,000 $ 10.61 November 2025 207,626 * 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
	Sep. 30, 2023
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 fulfillment facilities, while offering the scalability to integrate digital fulfillment within the customer’s own distribution facilities. We use highly-automated factory processes and our proprietary software to deliver on-demand, digitally printed apparel direct to consumers on behalf of our customers. Via our seven DTG2Go 24 48 DTG2Go 2023, 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 fashi on 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 year 2023, twenty-five 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 2023 September 2022 Segment net sales: Delta Group $ 356,336 $ 424,799 Salt Life Group 59,015 60,060 Total net sales $ 415,351 $ 484,859 Segment operating income: Delta Group $ (26,179 ) $ 38,045 Salt Life Group 6,101 8,187 Total segment operating (loss) income $ (20,078 ) $ 46,232 Purchases of property, plant and equipment: Delta Group $ 2,194 $ 8,400 Salt Life Group 562 3,978 Corporate 65 - Total purchases of property, plant and equipment $ 2,821 $ 12,378 Depreciation and amortization: Delta Group $ 13,072 $ 13,376 Salt Life Group 1,851 1,656 Total depreciation and amortization $ 14,923 $ 15,032 Goodwill, net: Delta Group $ 8,780 $ 17,980 Salt Life Group 19,917 19,917 Total goodwill, net $ 28,697 $ 37,897 Interim and Annual Goodwill Impairment Analysis Please review Note 2—Critical 6—Goodwill 2023 of DTG2Go s goodwill (Delta Group segment) was warranted . The following reconciles the segment operating income to the consolidated income before provision for income taxes (in thousands): Year Ended September 2023 September 2022 Segment operating (loss) income $ (20,078 ) $ 46,232 Unallocated corporate expenses 9,364 14,451 Unallocated interest expense 14,194 7,732 Consolidated (loss) income before (benefit from) provision for income taxes $ (43,636 ) $ 24,049 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 2023 2022. Our total assets and equity investment by segment are as follows (in thousands): As of September 2023 September 2022 Total assets by segment: Delta Group $ 345,965 $ 426,406 Salt Life Group 97,934 90,580 Corporate 11,339 6,695 Total assets $ 455,238 $ 523,681 Equity investment in joint venture: Delta Group $ 10,082 $ 9,886 Salt Life Group — — Total equity investment in joint venture $ 10,082 $ 9,886 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 2023 September 2022 United States $ 49,174 $ 54,200 Honduras 10,856 13,366 El Salvador 4,826 5,381 Mexico 755 1,162 All foreign countries 16,437 19,909 Total property, plant and equipment, net $ 65,611 $ 74,109

Note 14 - Repurchase of Common

Note 14 - Repurchase of Common Stock	12 Months Ended
	Sep. 30, 2023
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. There were no purchases of our common stock during fiscal year 2023. 2022, September 2023 , we have purchased 3,735,114 shares of common stock for an aggregate of $56.4 million since the inception of the Stock Repurchase Program. All purchases were made at the discretion of management and pursuant to the safe harbor provisions of SEC Rule 10b 18. September 2023 , $3.6 million remained available for future purchases under our Stock Repurchase Program, which does not

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2023
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 2023, Yarn $ 10,021 Finished fabric 1,783 Finished products 12,418 $ 24,222 (c) Letters of Credit As of September 2023 , and September 2022 , we had outstanding standby letters of credit totaling $0.4 million in both periods. (d) Fair Value Measurements From time to time, we may not no September 2023. From time to time, we may not No September 2023, September 2022, . 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 2023 $ — $ — $ — $ — September 2022 $ 189 $ — $ 189 $ — 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 Our interest rate swap agreement matured on July 25, 2023. September 2022, 2 The following table summarizes the fair value and presentation in the Consolidated Balance Sheets for derivatives as of September 2023, September 2022 ( September 2023 September 2022 Deferred tax asset $ — $ (48 ) Other assets — 189 Other liabilities — — Accumulated other comprehensive gain $ — $ 141

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	16—Subsequent Credit Facility Modifications On October 6, 2023, not may x November 4, 2023, thirty 30 seventeen one 1.00 twelve 12 November 4, 2023, September 2, 2023, On December 5, 2023, not may December 5, 2023, $150,000,000; December 30, 2023, not 1.00. On December 28, 2023, not may April 1, 2023, April 2, 2023 June 4, 2023, June 5, 2023 December 4, 2023, $10,000,000, December 5, 2023 January 18, 2024, January 19, 2024 February 15, 2024, February 16, 2024 $10,000,000; June 29, 2024, 12 not 1.00 March 2, 2024, three March 30, 2024. not Sale-Leaseback Transactions On November 22, 2023, 35 550,000 December 27, 2023, two five On November 3, 2023, 25 164,000 December 28, 2023,

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2023
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. 2023 2022 52 September 30, 2023, 52 October 1, 2022.
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 2023 and 2022 .
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 not 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: 350, Intangibles — Goodwill and Other, w may not We complete our annual impairment test of goodwill on the first third may not 350 one not” Under a qualitative approach, the Company evaluates various market and other factors to determine whether it is more likely than not not may As part of the quantitative test, we utilize the present value of expected cash flows or, as appropriate, a combination of the present value of expected cash flows and the guideline public company method to determine the estimated fair value of our reporting units. This present value model requires management to estimate future cash flows, the timing of these cash flows, and a discount rate (based on a weighted average cost of capital), which represents the time value of money and the inherent risk and uncertainty of the future cash flows. Factors that management must estimate when performing this step in the process include, among other items, sales, gross margins, selling, general and administrative expenses, capital expenditures, cash flows and the selection of an appropriate discount rate, all of which are subject to inherent uncertainties and subjectivity. The assumptions we use to estimate future cash flows are consistent with the assumptions that the reporting units use for internal planning purposes, including annual business plans and other forecasts, which we believe would be generally consistent with that of a market participant. If we determine that the estimated fair value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not not 2017 04, Simplifying the Test for Goodwill Impairment During the third 2023 not not April 2, 2023. In the fourth 2023, DTG2Go DTG2Go fourth 2023 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 additional impairment charges in a future period.
Revenue [Policy Text Block]	(l) 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 As of September 2023, September 2022, 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]	(m) Sales Tax:
Cost of Goods and Service [Policy Text Block]	(n) Cost of Goods Sold: may not may
Selling, General and Administrative Expenses, Policy [Policy Text Block]	(o) Selling, General and Administrative Expense: 2023 and 2022 , respectively. In addition, selling, general and administrative expenses include costs related to sales associates, administrative personnel, advertising and marketing expenses, royalty payments on licensed products, and other general and administrative expenses.
Advertising Cost [Policy Text Block]	(p) Advertising Costs: 2023 and 2022 , respectively. In 2023 2022,
Share-Based Payment Arrangement [Policy Text Block]	(q) Stock-Based Compensation: 718, Compensation – Stock Compensation, no
Income Tax, Policy [Policy Text Block]	(r) Income Taxes: 740, Income Taxes no 2023 2022.
Earnings Per Share, Policy [Policy Text Block]	(s) Earnings per Share: 260, Earnings Per Share 260” 260, not
Foreign Currency Transactions and Translations Policy [Policy Text Block]	(t) Foreign Currency Translation:
Fair Value of Financial Instruments, Policy [Policy Text Block]	(u) Fair Value of Financial Instruments:
Comprehensive Income, Policy [Policy Text Block]	(v) Other Comprehensive Income: 2023, zero September 2023 and a gain as of September 2022 $0.1 million. Any income tax effects released are included in accumulated other comprehensive and were immaterial for fiscal years 2023 2022.
Inventory Supplies, Policy [Policy Text Block]	(w) Yarn and Cotton Procurements: 2005, December 31, 2024 not
Derivatives, Policy [Policy Text Block]	( x 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 2023 or September 2022 .
Equity Method Investments [Policy Text Block]	(y) Equity Method Accounting: September 2023 , we owned 31% of the outstanding capital stock in our Honduran Equity Method Investment. We apply the equity method of accounting for our investment, as we have less than a 50% not not not
Net Income Attributable to Non-controlling Interest [Policy Text Block]	(z) Net Income Attributable to Non-Controlling Interest: January 2018, 810, Consolidations, No. 2015 02 , Consolidation (Topic 810
Business Combinations Policy [Policy Text Block]	(aa) Business Combinations: third
New Accounting Pronouncements, Policy [Policy Text Block]	(ab) Recently Adopted Accounting Pronouncements: January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 350, Intangibles Goodwill and Other . We adopted ASU 2017 04 2021, not In 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 (“ASU 2020 04” . 2020 04 may may December 31, 2024. not 8—Long (ac) 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 not

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year Ended September 2023 September 2022 $ % $ % Retail $ 16,478 4 % $ 13,970 3 % Direct-to-consumer ecommerce 6,141 2 % 4,647 1 % Wholesale 392,732 94 % 466,242 96 % Net Sales $ 415,351 100 % $ 484,859 100 % Year Ended September 2023 Net Sales Retail Direct-to-Consumer ecommerce Wholesale Delta Group $ 356,336 0.0 % 0.3 % 99.7 % Salt Life Group 59,015 27.7 % 8.7 % 63.6 % Total $ 415,351 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

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 2023 September 2022 Raw materials $ 20,262 $ 22,603 Work in process 17,695 23,501 Finished goods 174,408 202,434 Total inventories, net $ 212,365 $ 248,538

Note 5 - Property, Plant and _2

Note 5 - Property, Plant and Equipment (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	Estimated Useful Life (in years) September 2023 September 2022 Land and land improvements 25 $ 636 $ 636 Buildings 20 4,041 4,002 Machinery and equipment 10 129,193 128,937 Computers and software 3-10 25,128 24,420 Furniture and fixtures 7 13,308 12,410 Leasehold improvements 3-10 8,055 7,876 Vehicles and related equipment 5 467 494 Construction in progress N/A 3,511 3,899 184,339 182,674 Less accumulated depreciation and amortization (118,728 ) (108,565 ) Total property, plant and equipment, net $ 65,611 $ 74,109

Note 6 - Goodwill and Intangi_2

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	September 2023 September 2022 Cost Accumulated Impairment Losses Net Value Cost Accumulated Impairment Losses Net Value Economic Life Goodwill: Delta Group $ 18,592 $ (9,812 ) $ 8,780 $ 18,592 $ (612 ) $ 17,980 N/A Salt Life Group 19,917 - 19,917 19,917 - 19,917 N/A Total goodwill, net $ 38,509 $ (9,812 ) $ 28,697 $ 38,509 $ (612 ) $ 37,897 September 2023 September 2022 Cost Accumulated Amortization Net Value Cost Accumulated Amortization Net Value Economic Life Intangibles: Tradename/trademarks $ 16,000 $ (5,384 ) $ 10,616 $ 16,000 $ (4,851 ) $ 11,149 20 - 30 yrs Customer relationships 7,400 (3,953 ) 3,447 7,400 (3,213 ) 4,187 20 yrs Technology 10,083 (3,509 ) 6,574 10,083 (2,610 ) 7,473 10 yrs License agreements 2,100 (1,043 ) 1,057 2,100 (940 ) 1,160 15 - 30 yrs Non-compete agreements 1,657 (1,657 ) - 1,657 (1,600 ) 57 4 – 8.5 yrs Total intangibles, net $ 37,240 $ (15,546 ) $ 21,694 $ 37,240 $ (13,214 ) $ 24,026

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	September 2023 September 2022 Accrued employee compensation and benefits $ 12,119 $ 18,550 Taxes accrued and withheld 1,667 1,856 Refund liabilities 759 1,067 Accrued freight 625 2,272 Accrued capital expenditures - 174 Deferred purchase price (1) - 500 Accrued interest 1,216 613 Other 1,850 2,382 Total accrued expenses $ 18,236 $ 27,414

Note 8 - Long-term Debt (Tables

Note 8 - Long-term Debt (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	September 2023 September 2022 Revolving U.S. credit facility, interest at base rate or adjusted SOFR rate plus an applicable margin (interest at 8.2 June 2027 $ 128,227 $ 129,024 Revolving credit facility with Banco Ficohsa, a Honduran bank, interest at 8.6 7.25 August 2025 4,300 3,300 Term loan with Banco Ficohsa, a Honduran bank, interest at 9.0 December 2025 4,565 6,593 Term loan with Banco Ficohsa, a Honduran bank, interest at 8.75 May 2027 3,129 3,656 Term loan with Banco Ficohsa, a Panamanian bank, interest at the prevailing market rate within the Panamanian Banking Market (interest at 9.8 August 2027 2,503 3,000 Salt Life Beverage, LLC promissory note, interest at 4.0 308 353 143,032 145,926 Less current portion of long-term debt (16,567 ) (9,176 ) Long-term debt, excluding current maturities $ 126,465 $ 136,750
Schedule of Maturities of Long-Term Debt [Table Text Block]	September Amount 2024 $ 16,567 2025 7,640 2026 5,574 2027 113,251 2028 — Thereafter — $ 143,032

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended September 2023 September 2022 Current: Federal $ 326 $ 921 State 44 203 Foreign - 195 Total current $ 370 $ 1,319 Deferred: Federal $ (8,717 ) $ 2,532 State (2,025 ) 456 Total deferred (10,742 ) 2,988 (Benefit from) provision for income taxes $ (10,372 ) $ 4,307
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Year Ended September 2023 September 2022 United States, net of income/loss attributable to non-controlling interest $ (50,993 ) $ 10,746 Foreign 7,408 13,301 $ (43,585 ) $ 24,047
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended September 2023 September 2022 Income tax (benefit) expense at the statutory rate of 21.0 $ (9,153 ) $ 5,050 State income tax benefits, net of federal income tax benefit (1,749 ) 553 Impact of foreign earnings in tax-free zone (2,105 ) (2,598 ) GILTI inclusion 1,187 1,237 Other permanent differences 544 (179 ) Impact of state rate changes (181 ) 10 Permanent reinvestment of foreign earnings 367 178 Other 718 56 (Benefit from) provision for income taxes $ (10,372 ) $ 4,307
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 2023 September 2022 Deferred tax assets: State net operating loss carryforwards $ 4,138 $ 1,997 Federal net operating loss carryforwards 5,991 - Foreign net operating loss carryforward 549 - Section 163(j) deduction carryforwards 2,728 - Receivable allowances and reserves 222 300 Inventories and reserves 793 1,649 Accrued compensation and benefits 1,298 2,948 Operating lease liabilities 12,065 10,039 Other 4,111 4,670 Gross deferred tax assets $ 31,895 $ 21,603 Less valuation allowance — state net operating loss carryforwards (1,129 ) (640 ) Net deferred tax assets $ 30,766 $ 20,963 Deferred tax liabilities: Depreciation (5,940 ) (7,242 ) Goodwill and intangibles (4,186 ) (6,038 ) Operating lease assets (11,847 ) (9,720 ) Other (971 ) (931 ) Gross deferred tax liabilities $ (22,944 ) $ (23,931 ) Net deferred tax assets (liabilities) $ 7,822 $ (2,968 )

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Lease, Liability, Maturity [Table Text Block]	Operating Finance Leases Leases 2024 $ 11,326 $ 9,644 2025 11,269 7,729 2026 9,702 4,865 2027 8,188 2,318 2028 6,781 232 Thereafter 18,821 - Undiscounted fixed lease payments $ 66,087 $ 24,788 Discount due to interest (9,709) (2,317) Total lease liabilities $ 56,378 $ 22,471 Less current maturities (9,124) (8,442) Lease liabilities, excluding current maturities $ 47,254 $ 14,029
Lease, Cost [Table Text Block]	Operating lease fixed expense $ 12,254 Operating lease variable cost expense 2,186 Finance lease amortization of ROU assets expense 4,856 Finance lease interest expense 1,600 Total lease expense $ 20,896

Note 11 - Employee Benefit Pl_2

Note 11 - Employee Benefit Plans (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	September 2023 September 2022 Balance at beginning of year $ 264 $ 271 Interest expense — — Benefits paid (9 ) (7 ) Balance at end of year $ 255 $ 264

Note 12 - Stock-based Compens_2

Note 12 - Stock-based Compensation (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Year Ended September 2023 September 2022 Number of Units Weighted average grant date fair value Number of Units Weighted average grant date fair value Units outstanding, beginning of fiscal period 385,250 $ 27.85 260,000 $ 20.38 Units granted 26,000 $ 10.61 319,950 $ 30.09 Units issued (105,000 ) $ 21.04 (144,700 ) $ 19.42 Units forfeited (98,624 ) $ 27.35 (50,000 ) $ 27.72 Units outstanding, end of fiscal period 207,626 $ 29.37 385,250 $ 27.85
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 2023 Restricted Units 95,626 $ 29.07 November 2023 Fiscal Year 2024 Restricted Units 94,000 $ 31.19 November 2024 Fiscal Year 2024 Performance Units 16,000 $ 22.82 November 2024 Fiscal Year 2025 Restricted Units 1,000 $ 10.61 November 2025 Fiscal Year 2025 Performance Units 1,000 $ 10.61 November 2025 207,626

Note 13 - Business Segments (Ta

Note 13 - Business Segments (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended September 2023 September 2022 Segment net sales: Delta Group $ 356,336 $ 424,799 Salt Life Group 59,015 60,060 Total net sales $ 415,351 $ 484,859 Segment operating income: Delta Group $ (26,179 ) $ 38,045 Salt Life Group 6,101 8,187 Total segment operating (loss) income $ (20,078 ) $ 46,232 Purchases of property, plant and equipment: Delta Group $ 2,194 $ 8,400 Salt Life Group 562 3,978 Corporate 65 - Total purchases of property, plant and equipment $ 2,821 $ 12,378 Depreciation and amortization: Delta Group $ 13,072 $ 13,376 Salt Life Group 1,851 1,656 Total depreciation and amortization $ 14,923 $ 15,032 Goodwill, net: Delta Group $ 8,780 $ 17,980 Salt Life Group 19,917 19,917 Total goodwill, net $ 28,697 $ 37,897 As of September 2023 September 2022 Total assets by segment: Delta Group $ 345,965 $ 426,406 Salt Life Group 97,934 90,580 Corporate 11,339 6,695 Total assets $ 455,238 $ 523,681 Equity investment in joint venture: Delta Group $ 10,082 $ 9,886 Salt Life Group — — Total equity investment in joint venture $ 10,082 $ 9,886
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Year Ended September 2023 September 2022 Segment operating (loss) income $ (20,078 ) $ 46,232 Unallocated corporate expenses 9,364 14,451 Unallocated interest expense 14,194 7,732 Consolidated (loss) income before (benefit from) provision for income taxes $ (43,636 ) $ 24,049
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	As of September 2023 September 2022 United States $ 49,174 $ 54,200 Honduras 10,856 13,366 El Salvador 4,826 5,381 Mexico 755 1,162 All foreign countries 16,437 19,909 Total property, plant and equipment, net $ 65,611 $ 74,109

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2023
Notes Tables
Long-Term Purchase Commitment [Table Text Block]	Yarn $ 10,021 Finished fabric 1,783 Finished products 12,418 $ 24,222
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 2023 $ — $ — $ — $ — September 2022 $ 189 $ — $ 189 $ —
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	September 2023 September 2022 Deferred tax asset $ — $ (48 ) Other assets — 189 Other liabilities — — Accumulated other comprehensive gain $ — $ 141

Note 1 - The Company (Details T

Note 1 - The Company (Details Textual)	Sep. 30, 2023
San Pedro Sula, Honduras [Member]
Employees Covered Under Collective Bargaining Agreement	2,300

Note 2 - Critical Accounting _2

Note 2 - Critical Accounting Estimates (Details Textual) $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 02, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Oct. 01, 2022 USD ($)	Oct. 01, 2011 USD ($)
Number of Operating Segments			2
Bad Debt Expense, Percentage of Net Sales			1%	1%
Goodwill, Impairment Loss	$ 0	$ 9,200	$ 9,200	$ 0	$ 600
Contract with Customer, Refund Liability		$ 800	$ 800	1,100
Customer Term (Year)			1 year
Distribution Costs			$ 21,400	22,200
Advertising Expense			6,300	5,600
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax, Parent			$ (141)	927
Salt Life Beverage [Member]
Noncontrolling Interest, Ownership Percentage by Parent		60%	60%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		40%	40%
Honduran Equity Method Investment [Member]
Equity Method Investment, Ownership Percentage		31%	31%
Interest Rate Swap [Member]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax, Parent			$ 0	100
Cooperative Advertising Program [Member]
Advertising Expense			$ 600	$ 700
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years	3 years
Finite-Lived Intangible Asset, Useful Life (Year)		4 years	4 years
Cooperative Agreement Percentage of Net Purchases Available For Advertising		2%	2%
Minimum [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		3 years	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		25 years	25 years
Finite-Lived Intangible Asset, Useful Life (Year)		20 years	20 years
Cooperative Agreement Percentage of Net Purchases Available For Advertising		5%	5%
Maximum [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years	10 years

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Net sales	$ 415,351	$ 484,859
Sales in percentage	100%	100%
Delta Group [Member]
Net sales	$ 356,336	$ 424,799
Salt Life Group [Member]
Net sales	59,015	60,060
Retail [Member]
Net sales	$ 16,478	$ 13,970
Sales in percentage	4%	3%
Retail [Member] | Delta Group [Member]
Sales in percentage	0%	0.10%
Retail [Member] | Salt Life Group [Member]
Sales in percentage	27.70%	22.60%
Ecommerce [Member]
Net sales	$ 6,141	$ 4,647
Sales in percentage	2%	1%
Ecommerce [Member] | Delta Group [Member]
Sales in percentage	0.30%	0.30%
Ecommerce [Member] | Salt Life Group [Member]
Sales in percentage	8.70%	5.60%
Wholesale [Member]
Net sales	$ 392,732	$ 466,242
Sales in percentage	94%	96%
Wholesale [Member] | Delta Group [Member]
Sales in percentage	99.70%	99.60%
Wholesale [Member] | Salt Life Group [Member]
Sales in percentage	63.60%	71.80%

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($) $ in Millions	Sep. 30, 2023	Oct. 01, 2022
Inventory Valuation Reserves	$ 15.8	$ 17.7

Note 4 - Inventories - Inventor

Note 4 - Inventories - Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Raw materials	$ 20,262	$ 22,603
Work in process	17,695	23,501
Finished goods	174,408	202,434
Total inventories, net	$ 212,365	$ 248,538	$ 248,538

Note 5 - Property, Plant and _3

Note 5 - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Property, plant and equipment, gross	$ 184,339	$ 182,674
Less accumulated depreciation and amortization	(118,728)	(108,565)
Total property, plant and equipment, net	$ 65,611	74,109	$ 74,109
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	636
Building [Member]
Estimated useful life (Year)	20 years
Property, plant and equipment, gross	$ 4,041	4,002
Machinery and Equipment [Member]
Estimated useful life (Year)	10 years
Property, plant and equipment, gross	$ 129,193	128,937
Computer Equipment [Member]
Property, plant and equipment, gross	$ 25,128	24,420
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	$ 13,308	12,410
Leasehold Improvements [Member]
Property, plant and equipment, gross	$ 8,055	7,876
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	$ 467	494
Construction in Progress [Member]
Property, plant and equipment, gross	$ 3,511	$ 3,899

Note 6 - Goodwill and Intangi_3

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 02, 2023	Sep. 30, 2023	Sep. 30, 2023	Oct. 01, 2022	Oct. 01, 2011
Goodwill, Impairment Loss	$ 0	$ 9,200	$ 9,200	$ 0	$ 600
Finite-Lived Intangible Asset, Expected Amortization, Year One		2,300	2,300
Finite-Lived Intangible Asset, Expected Amortization, Year Two		2,400	2,400
Finite-Lived Intangible Asset, Expected Amortization, Year Three		2,300	2,300
Finite-Lived Intangible Asset, Expected Amortization, Year Four		2,200	2,200
Finite-Lived Intangible Asset, Expected Amortization, Year Five		2,000	2,000
Finite-Lived Intangible Asset, Expected Amortization, after Year Five		1,500	$ 1,500
DTG2Go [Member]
Goodwill, Impairment Loss		$ 9,200

Note 6 - Goodwill and Intangi_4

Note 6 - Goodwill and Intangible Assets - Goodwill and Components of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Goodwill, cost	$ 38,509		$ 38,509
Goodwill, impairment loss	(9,812)		(612)
Goodwill	28,697	$ 37,897	37,897
Intangibles, Cost	37,240		37,240
Intangibles, Accumulated Amortization	(15,546)		(13,214)
Intangibles, Net Value	21,694		24,026
Trademarks and Trade Names [Member]
Intangibles, Cost	16,000		16,000
Intangibles, Accumulated Amortization	(5,384)		(4,851)
Intangibles, Net Value	$ 10,616		11,149
Economic Life (Year)	20 years
Customer Relationships [Member]
Intangibles, Cost	$ 7,400		7,400
Intangibles, Accumulated Amortization	(3,953)		(3,213)
Intangibles, Net Value	$ 3,447		4,187
Economic Life (Year)	20 years
Technology-Based Intangible Assets [Member]
Intangibles, Cost	$ 10,083		10,083
Intangibles, Accumulated Amortization	(3,509)		(2,610)
Intangibles, Net Value	$ 6,574		7,473
Economic Life (Year)	10 years
Licensing Agreements [Member]
Intangibles, Cost	$ 2,100		2,100
Intangibles, Accumulated Amortization	(1,043)		(940)
Intangibles, Net Value	$ 1,057		1,160
Economic Life (Year)	15 years
Noncompete Agreements [Member]
Intangibles, Cost	$ 1,657		1,657
Intangibles, Accumulated Amortization	(1,657)		(1,600)
Intangibles, Net Value	$ 0		57
Economic Life (Year)	4 years
Delta Group [Member]
Goodwill, cost	$ 18,592		18,592
Goodwill, impairment loss	(9,812)		(612)
Goodwill	8,780		17,980
Salt Life Group [Member]
Goodwill, cost	19,917		19,917
Goodwill, impairment loss	0		0
Goodwill	$ 19,917		$ 19,917

Note 7 - Accrued Expenses (Deta

Note 7 - Accrued Expenses (Details Textual) Pure in Millions	Dec. 31, 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		Sep. 30, 2023	Oct. 01, 2022
Accrued employee compensation and benefits		$ 12,119	$ 18,550
Taxes accrued and withheld		1,667	1,856
Refund liabilities		759	1,067
Accrued freight		625	2,272
Accrued capital expenditures		0	174
Deferred purchase price (1)	[1]	0	500
Accrued interest		1,216	613
Other		1,850	2,382
Total accrued expenses		$ 18,236	$ 27,414
[1]Unsecured liability associated with the purchase of intangible technology, of which the final quarterly installment of $0.5 million was paid in the first quarter of fiscal year 2023.

Note 8 - Long-term Debt (Detail

Note 8 - Long-term Debt (Details Textual)

1 Months Ended

12 Months Ended

Dec. 05, 2023 USD ($)

Oct. 06, 2023 USD ($)

Jun. 02, 2022

Aug. 28, 2020

Apr. 27, 2020

Nov. 19, 2019 USD ($)

Oct. 08, 2018 USD ($)

Sep. 30, 2022 USD ($)

May 31, 2022 USD ($)

Dec. 31, 2020 USD ($)

Sep. 30, 2023 USD ($)

Oct. 01, 2022 USD ($)

Dec. 28, 2023 USD ($)

Feb. 03, 2023 USD ($)

Jan. 03, 2023

Repayments of Long-term Debt, Total

$ 460,843,000

$ 504,851,000

Long-Term Debt

143,032,000

145,926,000

Term Loan Established December 2020 [Member]

Long-Term Debt

4,565,000

6,593,000

Term Loan Established September 2022 [Member]

Long-Term Debt

2,503,000

3,000,000

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

Debt Instrument, Term (Year)

5 years

5 years

Repayments of Long-term Debt, Total

$ 1,100,000

Debt Instrument, Face Amount

$ 3,700,000

Short-Term Debt

6,100,000

Long-Term Debt

5,900,000

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

Debt Instrument, Term (Year)

5 years

Debt Instrument, Face Amount

$ 3,000,000

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

Repayments of Long-term Debt, Total

$ 9,500,000

Long-Term Debt

4,300,000

3,300,000

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

Line of Credit Facility, Maximum Borrowing Capacity

$ 170,000,000

$ 145,000,000

170,000,000

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

$ 10,000,000

Debt Covenant Fixed Charge Coverage Ratio Term (Month)

12 months

SOFR Floor Rate

0%

Debt Instrument, Term (Year)

5 years

Increased Reporting Event, Includes of Lesser of Borrowing Base and Maximum Revolver Amount, Percentage

12.50%

Increased Reporting Event, Includes Line Cap, Percentage

12.50%

Line of Credit Facility, Minimum Available Threshold One

$ 7,500,000

Line of Credit Facility, Minimum Available Threshold Two

9,000,000

Line of Credit Facility, Minimum Available Threshold Three

10,000,000

Line of Credit Facility, Minimum Available Threshold Four

$ 0

Line of Credit Facility, Increase in Applicable Margin

0.50%

Line of Credit Facility, Cash Dominion Trigger Event

$ 2,000,000

Line Of Credit Facility Maximum Capacity For Capital Leases

25,000,000

Line of Credit Facility Including Additional Borrowing Capacity Maximum

200,000,000

Long-Term Line of Credit

$ 128,200,000

Line of Credit Facility, Interest Rate During Period

8.20%

Line of Credit Facility, Remaining Borrowing Capacity

$ 14,200,000

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

Line of Credit Facility, Maximum Borrowing Capacity

$ 150,000,000

$ 25,000,000

Debt Covenant Fixed Charge Coverage Ratio Term (Month)

12 years

Fixed Charge Coverage Ratio

1

1

1

Line of Credit Facility, Minimum Available Threshold One

$ 7,500,000

Line of Credit Facility, Minimum Available Threshold Two

9,000,000

Line of Credit Facility, Minimum Available Threshold Three

7,000,000

Line of Credit Facility, Minimum Available Threshold Four

$ 8,500,000

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

17.50%

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] | Letter of Credit [Member]

Debt Covenant Fixed Charge Coverage Ratio Term (Month)

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

$ 10,000,000

Retained Earnings Amount Available For Dividends And Stock Repurchases

$ 8,300,000

$ 24,900,000

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	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Long-term debt	$ 143,032	$ 145,926
Less current portion of long-term debt	(16,567)	(9,176)	$ (9,176)
Long-term debt, less current maturities	126,465	136,750	$ 136,750
Line of Credit [Member] | Revolving Credit Facility [Member] | Wells Fargo [Member]
Long-term debt	128,227	129,024
Line of Credit [Member] | Revolving Credit Facility [Member] | Banco Ficohsa [Member]
Long-term debt	4,300	3,300
Term Loan Established December 2020 [Member]
Long-term debt	4,565	6,593
Term Loan Established December 2020 [Member] | Banco Ficohsa [Member]
Long-term debt	5,900
Term Loan Established May 2022 [Member]
Long-term debt	3,129	3,656
Term Loan Established September 2022 [Member]
Long-term debt	2,503	3,000
Promissory Note, Maturity Date January 2020 [Member]
Long-term debt	$ 308	$ 353

Note 8 - Long-term Debt - Lon_2

Note 8 - Long-term Debt - Long-term Debt (Details) (Parentheticals)	Sep. 30, 2023	Oct. 01, 2022
Line of Credit [Member] | Revolving Credit Facility [Member] | Wells Fargo [Member]
Long-term debt, interest rate at period end	8.20%	8.20%
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	8.60%	7.25%
Term Loan Established December 2020 [Member]
Long-term debt, maturity date	Dec. 31, 2025	Dec. 31, 2025
Long-term debt, interest rate	9%	9%
Term Loan Established May 2022 [Member]
Long-term debt, maturity date	May 31, 2027	May 31, 2027
Long-term debt, interest rate	8.75%	8.75%
Term Loan Established September 2022 [Member]
Long-term debt, maturity date	Aug. 31, 2027	Aug. 31, 2027
Long-term debt, interest rate	9.80%	9.80%
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	Sep. 30, 2023	Oct. 01, 2022
2024	$ 16,567
2025	7,640
2026	5,574
2027	113,251
2028	0
Thereafter	0
Long-Term Debt	$ 143,032	$ 145,926

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Effective Income Tax Rate Reconciliation, Percent	23.80%	17.90%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Operating Loss Carryforwards	$ 4,100
Operating Loss Carryforwards, Valuation Allowance	1,100
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0
Open Tax Year	2019 2020 2021 2022
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 79,300

Note 9 - Income Taxes - Provisi

Note 9 - Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Federal	$ 326	$ 921
State	44	203
Foreign	0	195
Total current	370	1,319
Federal	(8,717)	2,532
State	(2,025)	456
Total deferred	(10,742)	2,988
(Benefit from) provision for income taxes	$ (10,372)	$ 4,307

Note 9 - Income Taxes - Income

Note 9 - Income Taxes - Income Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
United States, net of income/loss attributable to non-controlling interest	$ (50,993)	$ 10,746
Foreign	7,408	13,301
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	$ (43,585)	$ 24,047

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliation of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Income tax (benefit) expense at the statutory rate of 21.0%	$ (9,153)	$ 5,050
State income tax benefits, net of federal income tax benefit	(1,749)	553
Impact of foreign earnings in tax-free zone	(2,105)	(2,598)
GILTI inclusion	1,187	1,237
Other permanent differences	544	(179)
Impact of state rate changes	(181)	10
Permanent reinvestment of foreign earnings	367	178
Other	718	56
(Benefit from) provision for income taxes	$ (10,372)	$ 4,307

Note 9 - Income Taxes - Recon_2

Note 9 - Income Taxes - Reconciliation of Provision for Income Taxes (Details) (Parentheticals)	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Statutory Rate	21%	21%

Note 9 - Income Taxes - Deferre

Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022
State net operating loss carryforwards	$ 4,138	$ 1,997
Federal net operating loss carryforwards	5,991	0
Foreign net operating loss carryforward	549	0
Section 163(j) deduction carryforwards	2,728	0
Receivable allowances and reserves	222	300
Inventories and reserves	793	1,649
Accrued compensation and benefits	1,298	2,948
Operating lease liabilities	12,065	10,039
Other	4,111	4,670
Gross deferred tax assets	31,895	21,603
Less valuation allowance — state net operating loss carryforwards	(1,129)	(640)
Net deferred tax assets	30,766	20,963
Depreciation	(5,940)	(7,242)
Goodwill and intangibles	(4,186)	(6,038)
Operating lease assets	11,847	9,720
Other	971	931
Gross deferred tax liabilities	(22,944)	(23,931)
Net deferred tax assets (liabilities)	$ 7,822
Net deferred tax liabilities		$ (2,968)

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Operating Lease, Weighted Average Discount Rate, Percent		4.60%
Finance Lease, Weighted Average Discount Rate, Percent	6.60%	5.70%
Operating Lease, Payments	$ 12,700	$ 12,000
Operating Lease, Right-of-Use Asset	$ 55,464	$ 50,300	$ 50,275
Operating Lease, Weighted Average Remaining Lease Term (Year)	7 years	6 years
Finance Lease, Weighted Average Remaining Lease Term (Year)	3 years	3 years
Finance Lease, Interest Payment on Liability	$ 1,600	$ 1,400
Finance Lease, Principal Payments	9,191	7,732
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	15,300	13,900
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	6,700	10,400
Property, Plant, and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization	27,200	32,100
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	Sep. 30, 2023	Sep. 30, 2022
2024, operating lease	$ 11,326
2024, finance leases	9,644
2025, operating lease	11,269
2025, finance leases	7,729
2026, operating lease	9,702
2026, finance leases	4,865
2027, operating lease	8,188
2027, finance leases	2,318
2028, operating lease	6,781
2028, finance leases	232
Thereafter, operating leases	18,821
Thereafter, finance leases	0
Undiscounted fixed lease payments, operating leases	66,087
Undiscounted fixed lease payments, finance leases	24,788
Discount due to interest, operating leases	(9,709)
Discount due to interest, finance leases	(2,317)
Total lease liabilities, operating leases	56,378
Total lease liabilities, finance leases	22,471
Less current maturities, operating leases	(9,124)	$ (8,876)
Less current maturities, finance leases	(8,442)	(8,163)
Long-term operating leases, less current maturities	47,254	42,721
Long-term finance leases, less current maturities	$ 14,029	$ 16,776

Note 10 - Leases - Total Lease

Note 10 - Leases - Total Lease Cost (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2023 USD ($)
Operating lease fixed expense	$ 12,254
Operating lease variable cost expense	2,186
Finance lease amortization of ROU assets expense	4,856
Finance lease interest expense	1,600
Total lease expense	$ 20,896

Note 11 - Employee Benefit Pl_3

Note 11 - Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 1.1	$ 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
	Sep. 30, 2023	Oct. 01, 2022
Balance at beginning of year	$ 264	$ 271
Interest expense	0	0
Benefits paid	(9)	(7)
Balance at end of year	$ 255	$ 264

Note 12 - Stock-based Compens_3

Note 12 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Feb. 06, 2020
Share-Based Payment Arrangement, Expense, Tax Benefit	$ 0.2	$ 0.6
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	26,000	319,950
The 2020 Stock Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 1.2
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 2 months 12 days
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, Vested in Period (in shares)	105,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		15,000
Upon Filing of Annual Report in 2023 [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)	6,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		110,625
Upon Filing of Annual Report in 2023 [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	6,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		68,625
Upon Filing of Annual Report in 2024 [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)	6,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		52,000
Upon Filing of Annual Report in 2024 [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	6,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		10,000
Upon Filing of Annual Report in 2025 [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)	1,000
Upon Filing of Annual Report in 2025 [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	1,000
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)		95,000
Upon Filing of Annual Report in 2021 [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		47,700
Upon Filing of Annual Report in 2021, Paid in Stock [Member] | Restricted Stock Units and Performance Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		96,350
Upon Filing of Annual Report in 2021, Paid in Cash [Member] | Restricted Stock Units and Performance Units [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
Upon Filing of Annual Report in 2024, Paid in Stock [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		59,000
Selling, General and Administrative Expenses [Member]
Share-Based Payment Arrangement, Expense	$ 1	$ 3.2
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
	Sep. 30, 2023	Oct. 01, 2022
Units outstanding, beginning of fiscal period (in shares)	385,250	260,000
Units outstanding, beginning of fiscal period, weighted average grant date fair value (in dollars per share)	$ 27.85	$ 20.38
Units granted (in shares)	26,000	319,950
Units granted, weighted average grant date fair value (in dollars per share)	$ 10.61	$ 30.09
Units issued (in shares)	(105,000)	(144,700)
Units issued, weighted average grant date fair value (in dollars per share)	$ 21.04	$ 19.42
Units forfeited (in shares)	(98,624)	(50,000)
Units forfeited, weighted average grant date fair value (in dollars per share)	$ 27.35	$ 27.72
Units outstanding, end of fiscal period (in shares)	207,626	385,250
Units outstanding, end of fiscal period, weighted average grant date fair value (in dollars per share)	$ 29.37	$ 27.85

Note 12 - Stock-based Compens_5

Note 12 - Stock-based Compensation - Unvested Restricted Stock Units and Performance Units (Details) - $ / shares	Sep. 30, 2023	Oct. 01, 2022	Oct. 02, 2021
Number of units (in shares)	207,626	385,250	260,000
Average market price on date of grant (in dollars per share)	$ 29.37	$ 27.85	$ 20.38
The 2020 Stock Plan [Member]
Number of units (in shares)	207,626
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2023 [Member]
Number of units (in shares)	95,626
Average market price on date of grant (in dollars per share)	$ 29.07
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting On November 2024 [Member]
Number of units (in shares)	94,000
Average market price on date of grant (in dollars per share)	$ 31.19
Restricted Stock Units (RSUs) [Member] | The 2020 Stock Plan [Member] | Vesting November 2025 [Member]
Number of units (in shares)	1,000
Average market price on date of grant (in dollars per share)	$ 10.61
Performance Shares [Member] | The 2020 Stock Plan [Member] | Vesting On November 2024 [Member]
Number of units (in shares)	16,000
Average market price on date of grant (in dollars per share)	$ 22.82
Performance Shares [Member] | The 2020 Stock Plan [Member] | Vesting November 2025 [Member]
Number of units (in shares)	1,000
Average market price on date of grant (in dollars per share)	$ 10.61

Note 13 - Business Segments (De

Note 13 - Business Segments (Details Textual) $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 02, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Oct. 01, 2022 USD ($)	Oct. 01, 2011 USD ($)
Number of Operating Segments			2
Goodwill, Impairment Loss	$ 0	$ 9,200	$ 9,200	$ 0	$ 600
Non-US [Member]
Percentage of Net Sales			1%	1%
DTG2Go [Member]
Goodwill, Impairment Loss		$ 9,200

Note 13 - Business Segments - S

Note 13 - Business Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Net sales		$ 415,351	$ 484,859
Operating income		(29,442)	31,781
Purchases of property, plant and equipment		2,821	12,378
Depreciation and amortization		14,923	15,032
Goodwill		28,697	37,897	$ 37,897
Assets		455,238	523,681	523,681
Equity investment in joint venture		10,082	9,886
Operating Segments [Member]
Operating income		(20,078)	46,232
Corporate, Non-Segment [Member]
Purchases of property, plant and equipment		65	0
Assets		11,339	6,695
Delta Group [Member]
Net sales		356,336	424,799
Goodwill		8,780		17,980
Delta Group [Member] | Operating Segments [Member]
Net sales		356,336	424,799
Operating income	[1]	(26,179)	38,045
Purchases of property, plant and equipment		2,194	8,400
Depreciation and amortization		13,072	13,376
Goodwill		8,780	17,980
Assets		345,965	426,406
Equity investment in joint venture		10,082	9,886
Salt Life Group [Member]
Net sales		59,015	60,060
Goodwill		19,917		$ 19,917
Salt Life Group [Member] | Operating Segments [Member]
Net sales		59,015	60,060
Operating income	[2]	6,101	8,187
Purchases of property, plant and equipment		562	3,978
Depreciation and amortization		1,851	1,656
Goodwill		19,917	19,917
Assets		97,934	90,580
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
	Sep. 30, 2023	Oct. 01, 2022
Segment operating (loss) income	$ (29,442)	$ 31,781
Unallocated corporate expenses	73,749	79,455
Unallocated interest expense	14,194	7,732
Consolidated (loss) income before (benefit from) provision for income taxes	(43,636)	24,049
Operating Segments [Member]
Segment operating (loss) income	(20,078)	46,232
Corporate, Non-Segment [Member]
Unallocated corporate expenses	9,364	14,451
Unallocated interest expense	$ 14,194	$ 7,732

Note 13 - Business Segments - L

Note 13 - Business Segments - Long-lived Assets By Geographical Area (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2022
Property, plant and equipment, net	$ 65,611	$ 74,109	$ 74,109
UNITED STATES
Property, plant and equipment, net	49,174	54,200
HONDURAS
Property, plant and equipment, net	10,856	13,366
EL SALVADOR
Property, plant and equipment, net	4,826	5,381
MEXICO
Property, plant and equipment, net	755	1,162
Non-US [Member]
Property, plant and equipment, net	$ 16,437	$ 19,909

Note 14 - Repurchase of Commo_2

Note 14 - Repurchase of Common Stock (Details Textual) - USD ($) $ in Thousands	12 Months Ended		48 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Sep. 28, 2019
Stock Repurchase Program, Authorized Amount				$ 60,000
Treasury Stock, Shares, Acquired (in shares)	0	136,181	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 Millions	Sep. 30, 2023	Oct. 01, 2022
Standby Letters of Credit [Member]
Letters of Credit Outstanding, Amount	$ 0.4	$ 0.4

Note 15 - Commitments and Con_4

Note 15 - Commitments and Contingencies - Minimum Payments Under Contracts (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Outstanding minimum payments	$ 24,222
Yarn [Member]
Outstanding minimum payments	10,021
Finished Fabric [Member]
Outstanding minimum payments	1,783
Finished Products [Member]
Outstanding minimum payments	$ 12,418

Note 15 - Commitments and Con_5

Note 15 - Commitments and Contingencies - Financial Assets (Liabilities) Measured at Fair Value (Details) - Interest Rate Swap [Member] - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022
Derivative Liabilities	$ 0	$ 189
Fair Value, Inputs, Level 1 [Member]
Derivative Liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Derivative Liabilities	0	189
Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities	$ 0	$ 0

Note 15 - Commitments and Con_6

Note 15 - Commitments and Contingencies - Fair Value of Derivative Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Oct. 01, 2022
Deferred Tax Assets [Member]
Derivative assets (liabilities)	$ 0	$ (48)
Other Assets [Member]
Derivative assets (liabilities)	0	189
Other Noncurrent Liabilities [Member]
Derivative assets (liabilities)	0	0
Accumulated Other Comprehensive Income (Loss) [Member]
Derivative assets (liabilities)	$ 0	$ 141

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual)	Dec. 05, 2023 USD ($)	Nov. 22, 2023 USD ($)	Oct. 06, 2023 USD ($)	Jun. 02, 2022	Dec. 28, 2023 USD ($)	Sep. 30, 2023 USD ($)	Feb. 03, 2023 USD ($)	Nov. 19, 2019 USD ($)	Oct. 08, 2018 USD ($)
Amended Credit Agreement [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 170,000,000		$ 170,000,000	$ 145,000,000
Debt Covenant Fixed Charge Coverage Ratio Term (Month)				12 months
Line of Credit Facility, Minimum Available Threshold One							$ 7,500,000
Line of Credit Facility, Minimum Available Threshold Two							9,000,000
Line of Credit Facility, Minimum Available Threshold Three							10,000,000
Line of Credit Facility, Minimum Available Threshold Four							$ 0
Subsequent Event [Member] | Sale Leaseback of Fayetteville Campus [Member]
Sale Leaseback Transaction, Net Book Value		$ 25,000,000
Sale Leaseback Transaction, Lease Term (Year)		10 years
Subsequent Event [Member] | Sales Leaseback of Clinton Property [Member]
Sale Leaseback Transaction, Net Book Value		$ 6,500,000
Sale Leaseback Transaction, Lease Term (Year)		6 years
Sale Leaseback Transaction, Net Proceeds, Financing Activities		$ 6,000,000
Subsequent Event [Member] | Amended Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument, Covenant, Percentage of Borrowing Rate or Commitment, Availability for Stock Repurchase or Dividends			17.50%
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000,000		$ 25,000,000
Fixed Charge Coverage Ratio	1		1		1
Line of Credit Facility, Current Borrowing Capacity	$ 17,500,000
Debt Covenant Fixed Charge Coverage Ratio Term (Month)	12 years
Line of Credit Facility, Minimum Available Threshold One					$ 7,500,000
Line of Credit Facility, Minimum Available Threshold Two					9,000,000
Line of Credit Facility, Minimum Available Threshold Three					7,000,000
Line of Credit Facility, Minimum Available Threshold Four					8,500,000
Line of Credit Facility, Minimum Available Threshold Five					10,000,000
Debt Instrument, Covenant, Availability Requirement					$ 17,500,000