Briggs & Stratton (BGG) 10-Q3 Nov 152016 Q1 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Sep. 27, 2015	Oct. 30, 2015
Document Information [Line Items]
Entity Registrant Name	BRIGGS & STRATTON CORP
Entity Central Index Key	14,195
Current Fiscal Year End Date	--07-03
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 27, 2015
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		44,225,022

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015
CURRENT ASSETS:
Cash and Cash Equivalents	$ 53,995	$ 118,390
Accounts Receivable, Net	168,964	215,841
Inventories:
Finished Products and Parts	337,638	266,726
Work in Process	126,337	101,285
Raw Materials	9,798	10,677
Total Inventories	473,773	378,688
Deferred Income Tax Asset	46,096	45,871
Prepaid Expenses and Other Current Assets	47,006	36,453
Total Current Assets	789,834	795,243
OTHER ASSETS:
Goodwill	167,859	165,522
Investments	31,432	30,779
Debt Issuance Costs	3,481	3,714
Other Intangible Assets, Net	107,237	111,280
Long-Term Deferred Income Tax Asset	17,571	22,452
Other Long-Term Assets, Net	15,731	15,134
Total Other Assets	343,311	348,881
PLANT AND EQUIPMENT:
Cost	1,039,144	1,035,326
Less - Accumulated Depreciation	727,601	720,488
Total Plant and Equipment, Net	311,543	314,838
TOTAL ASSETS	1,444,688	1,458,962
CURRENT LIABILITIES:
Accounts Payable	184,264	182,676
Short-Term Debt	38,410	0
Accrued Liabilities	143,332	152,440
Total Current Liabilities	366,006	335,116
OTHER LIABILITIES:
Accrued Pension Cost	203,931	208,623
Accrued Employee Benefits	23,233	23,298
Accrued Postretirement Health Care Obligation	45,382	47,545
Deferred Income Tax Liabilities	366	223
Other Long-Term Liabilities	47,627	44,907
Long-Term Debt	225,000	225,000
Total Other Liabilities	545,539	549,596
SHAREHOLDERS' INVESTMENT:
Common Stock - Authorized 120,000 Shares $.01 Par Value, Issued 57,854 Shares	579	579
Additional Paid-In Capital	71,040	77,272
Retained Earnings	1,047,338	1,071,493
Accumulated Other Comprehensive Loss	(289,741)	(279,110)
Treasury Stock at cost, 13,575 Shares and 13,480 Shares, respectively	(296,073)	(295,984)
Total Shareholders' Investment	533,143	574,250
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	$ 1,444,688	$ 1,458,962

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Sep. 27, 2015	Jun. 28, 2015
Common Stock, shares authorized	120,000	120,000
Common Stock, par value	$ 0.01	$ 0.01
Common Stock, shares issued	57,854	57,854
Treasury Stock, shares	13,575	13,480

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Income Statement [Abstract]
NET SALES	$ 289,458	$ 292,629
COST OF GOODS SOLD	237,287	238,462
Cost Of Goods Sold Restructuring Charges	2,459	6,846
Gross Profit	49,712	47,321
ENGINEERING, SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	72,134	70,084
Operating Restructuring Charges	914	955
Loss from Operations	(23,336)	(23,718)
INTEREST EXPENSE	(4,536)	(4,518)
OTHER INCOME, Net	1,455	2,373
Loss Before Income Taxes	(26,417)	(25,863)
CREDIT FOR INCOME TAXES	(8,246)	(10,584)
NET LOSS	$ (18,171)	$ (15,279)
EARNINGS PER SHARE DATA:
Basic Earnings (Loss) Per Share	$ (0.42)	$ (0.34)
Diluted Earnings (Loss) Per Share	$ (0.42)	$ (0.34)
Weighted Average Shares Outstanding	43,478	45,113
Diluted Average Shares Outstanding	43,478	45,113
DIVIDENDS PER SHARE	$ 0.135	$ 0.125

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Net Loss	$ (18,171)	$ (15,279)
Other Comprehensive Income (Loss):
Cumulative Translation Adjustments	(12,473)	(9,907)
Unrealized Gain (Loss) on Derivative Instruments, Net of Tax	(351)	3,667
Unrecognized Pension & Postretirement Obligation, Net of Tax	2,193	2,355
Other Comprehensive Loss	(10,631)	(3,885)
Total Comprehensive Loss	$ (28,802)	$ (19,164)

Condensed Consolidated Stateme6

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (18,171)	$ (15,279)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation and Amortization	13,397	12,939
Stock Compensation Expense	1,627	1,605
Loss on Disposition of Plant and Equipment	46	75
Provision for Deferred Income Taxes	3,844	4,558
Equity in Earnings of Unconsolidated Affiliates	(1,436)	(1,887)
Dividends Received from Unconsolidated Affiliates	728	1,750
Non-Cash Restructuring Charges	229	5,165
Change in Operating Assets and Liabilities:
Accounts Receivable	45,558	70,347
Inventories	(95,342)	(117,735)
Other Current Assets	2,408	8,628
Accounts Payable, Accrued Liabilities and Income Taxes	(30,337)	(13,596)
Other, Net	(5,240)	(5,448)
Net Cash Used in Operating Activities	(82,689)	(48,878)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to Plant and Equipment	(12,428)	(7,390)
Proceeds Received on Disposition of Plant and Equipment	515	172
Cash Paid for Acquisition, Net of Cash Acquired	(2,174)	(62,056)
Net Cash Used in Investing Activities	(14,087)	(69,274)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net Borrowings on Revolver	38,410	0
Treasury Stock Purchases	(11,178)	(17,761)
Stock Option Exercise Proceeds and Tax Benefits	6,433	3,151
Net Cash Provided by (Used in) Financing Activities	33,665	(14,610)
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(1,284)	(8)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(64,395)	(132,770)
CASH AND CASH EQUIVALENTS:
CASH AND CASH EQUIVALENTS, Beginning	118,390	194,668
CASH AND CASH EQUIVALENTS, Ending	$ 53,995	$ 61,898

General Information

General Information	3 Months Ended
General Information	Sep. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General Information	General Information The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission and therefore do not include all information and footnotes necessary for a fair statement of financial position, results of operations and cash flows in conformity with accounting principles generally accepted in the United States. The year-end condensed consolidated balance sheet data was derived from audited financial statements, but also does not include all disclosures required by accounting principles generally accepted in the United States. However, in the opinion of Briggs & Stratton Corporation (the Company), adequate disclosures have been presented to prevent the information from being misleading, and all adjustments necessary to fairly present the results of operations and financial position have been included. All of these adjustments are of a normal recurring nature, except as otherwise noted. Interim results are not necessarily indicative of results for a full year. The information included in these condensed consolidated financial statements should be read in conjunction with the financial statements and the notes thereto that were included in the Company's latest Annual Report on Form 10-K.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
New Accounting Pronouncements	Sep. 27, 2015
Prospective Adoption of New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements In May 2014, the Financial Accounting Standard Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers (Topic 606)." The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, under either full or modified retrospective adoption. Early application is only permitted for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company is currently assessing the potential impact of this new accounting pronouncement on the Company's results of operations, financial position, and cash flows.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss) (Notes)	3 Months Ended
Accumulated Other Comprehensive Income (Loss) (Notes)	Sep. 27, 2015
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss) [Abstract]	Accumulated Other Comprehensive Income (Loss) The following tables set forth the changes in accumulated other comprehensive income (loss) (in thousands): Three Months Ended September 27, 2015 Cumulative Translation Adjustments Derivative Financial Instruments Pension and Postretirement Benefit Plans Total Beginning Balance $ (19,117 ) $ 1,212 $ (261,205 ) $ (279,110 ) Other Comprehensive Income (Loss) Before Reclassification (12,473 ) 2,176 — (10,297 ) Income Tax Benefit (Expense) — (816 ) — (816 ) Net Other Comprehensive Income (Loss) Before Reclassifications (12,473 ) 1,360 — (11,113 ) Reclassifications: Realized (Gains) Losses - Foreign Currency Contracts (1) — (3,171 ) — (3,171 ) Realized (Gains) Losses - Commodity Contracts (1) — 132 — 132 Realized (Gains) Losses - Interest Rate Swaps (1) — 302 — 302 Amortization of Prior Service Costs (Credits) (2) — — (620 ) (620 ) Amortization of Actuarial Losses (2) — 4,129 4,129 Total Reclassifications Before Tax — (2,737 ) 3,509 772 Income Tax Expense (Benefit) — 1,026 (1,316 ) (290 ) Net Reclassifications — (1,711 ) 2,193 482 Other Comprehensive Income (Loss) (12,473 ) (351 ) 2,193 (10,631 ) Ending Balance $ (31,590 ) $ 861 $ (259,012 ) $ (289,741 ) (1) Amounts reclassified to net income (loss) are included in net sales or cost of goods sold. See Note 10 for information related to derivative financial instruments. (2) Amounts reclassified to net income (loss) are included in the computation of net periodic expense, which is presented in cost of goods sold or engineering, selling, general and administrative expenses. See Note 8 for information related to pension and postretirement benefit plans. Three Months Ended September 28, 2014 Cumulative Translation Adjustments Derivative Financial Instruments Pension and Postretirement Benefit Plans Total Beginning Balance $ 13,053 $ (1,084 ) $ (207,226 ) $ (195,257 ) Other Comprehensive Income (Loss) Before Reclassification (9,907 ) 5,818 — (4,089 ) Income Tax Benefit (Expense) — (2,211 ) — (2,211 ) Net Other Comprehensive Income (Loss) Before Reclassifications (9,907 ) 3,607 — (6,300 ) Reclassifications: Realized (Gains) Losses - Foreign Currency Contracts (1) — (393 ) — (393 ) Realized (Gains) Losses - Commodity Contracts (1) — 179 — 179 Realized (Gains) Losses - Interest Rate Swaps (1) — 311 — 311 Amortization of Prior Service Costs (Credits) (2) — — (645 ) (645 ) Amortization of Actuarial Losses (2) — — 4,444 4,444 Total Reclassifications Before Tax — 97 3,799 3,896 Income Tax Expense (Benefit) — (37 ) (1,444 ) (1,481 ) Net Reclassifications — 60 2,355 2,415 Other Comprehensive Income (Loss) (9,907 ) 3,667 2,355 (3,885 ) Ending Balance $ 3,146 $ 2,583 $ (204,871 ) $ (199,142 ) (1) Amounts reclassified to net income (loss) are included in net sales or cost of goods sold. See Note 10 for information related to derivative financial instruments. (2) Amounts reclassified to net income (loss) are included in the computation of net periodic expense, which is presented in cost of goods sold or engineering, selling, general and administrative expenses. See Note 8 for information related to pension and postretirement benefit plans.

Acquisitions

Acquisitions	3 Months Ended
Acquisitions	Sep. 27, 2015
Acquisitions [Abstract]
Acquisitions	Acquisitions On August 29, 2014, the Company acquired all of the outstanding shares of Allmand Bros., Inc. ("Allmand") of Holdrege, Nebraska for total cash consideration of $59.9 million , net of cash acquired. Allmand is a leading designer and manufacturer of high quality towable light towers, industrial heaters, and solar LED arrow boards. Its products are used in a variety of industries, including construction, roadway, oil and gas, mining, and sporting and special events. Allmand's products are generally powered by diesel engines, and distributed through national and regional equipment rental companies, equipment dealers and distributors. Allmand sells its products and service parts in approximately 40 countries. During fiscal 2015, the Company recorded a purchase price allocation based on its estimates of fair value. The purchase price allocation resulted in the recognition of $15.6 million of goodwill, which was allocated to the Products Segment, and $24.1 million of intangible assets, including $15.7 million of customer relationships, $8.1 million of tradenames, and $0.3 million of other intangible assets. On May 20, 2015, the Company acquired all of the outstanding shares of Billy Goat Industries, Inc. ("Billy Goat") of Lee's Summit, Missouri for total cash consideration of $28.3 million , net of cash acquired. Billy Goat is a leading manufacturer of specialty turf equipment, which includes aerators, sod cutters, overseeders, power rakes, brush cutters, walk behind blowers, lawn vacuums, and debris loaders. During fiscal 2015, the Company recorded a purchase price allocation based on its estimates of fair value. The purchase price allocation resulted in the recognition of $9.2 million of goodwill, which was allocated to the Products Segment, and $16.4 million of intangible assets, including $12.0 million of customer relationships, $4.0 million of tradenames, and $0.4 million of other intangible assets. The results of operations of the acquisitions have been included in the Consolidated Condensed Statements of Operations since the date of acquisition. Pro forma financial information and allocation of the purchase price are not presented as the effects of the acquisitions are not material to the Company's consolidated results of operations or financial position.

Restructuring Actions

Restructuring Actions	3 Months Ended
Restructuring Actions	Sep. 27, 2015
Restructuring Actions [Abstract]
Restructuring Actions	Restructuring Actions In fiscal 2015, the Company announced and began implementing restructuring actions to narrow its assortment of lower-priced Snapper consumer lawn and garden equipment and consolidate its Products Segment manufacturing facilities in order to further reduce costs. The Company continues to focus on premium residential products to customers through its Snapper and Simplicity brands and commercial products through its Snapper Pro and Ferris brands. The Company closed its McDonough, Georgia location in the fourth quarter of fiscal 2015 and consolidated production into existing facilities. Production of pressure washers, riding mowers, and snow throwers have been moved to the Company's Wauwatosa, Wisconsin facility. At September 27, 2015, the Company had $3.8 million classified as assets held for sale, which is included in Prepaid Expenses and Other Current Assets within the Condensed Consolidated Balance Sheets, related to the McDonough, Georgia location. During the first quarter of fiscal 2016, the Company implemented restructuring actions within the Engines Segment. These actions, which were completed in the first quarter of fiscal 2016, included a headcount reduction at its plant in Chongqing, China to offset lower production of engines used on snow throwers as well as changes in salaried personnel in the United States. The Company reports restructuring charges associated with manufacturing and related initiatives as costs of goods sold within the Condensed Consolidated Statements of Operations. Restructuring charges reflected as costs of goods sold include, but are not limited to, termination and related costs associated with manufacturing employees, asset impairments and accelerated depreciation relating to manufacturing initiatives, and other costs directly related to the restructuring initiatives implemented. The Company reports all other non-manufacturing related restructuring charges as engineering, selling, general and administrative expenses within the Condensed Consolidated Statements of Operations. The restructuring actions discussed above resulted in pre-tax charges of $3.4 million ( $2.2 million after tax or $0.05 per diluted share) for the first quarter of fiscal 2016. The Engines Segment recorded pre-tax charges of $1.4 million during the first quarter of fiscal 2016, which represents the cumulative pre-tax restructuring costs and the total costs expected to be incurred under these restructuring actions. The Products Segment recorded pre-tax charges of $2.0 million during the first quarter of fiscal 2016. As of September 27, 2015, the Products Segment cumulative pre-tax restructuring costs associated with the restructuring actions announced in fiscal 2015 are $29.3 million . Total cumulative estimated pre-tax restructuring cost estimates for the Product Segment restructuring actions are $31 million to $35 million . The following is a rollforward of the restructuring reserve (included in Accrued Liabilities within the Condensed Consolidated Balance Sheets) attributable to Engines Segment restructuring activities for the three month period ended September 27, 2015 (in thousands): Termination Benefits Other Costs Total Reserve Balance at June 28, 2015 $ — $ — $ — Provisions 1,354 — 1,354 Cash Expenditures (535 ) — (535 ) Other Adjustments (182 ) — (182 ) Reserve Balance at September 27, 2015 $ 637 $ — $ 637 The following is a rollforward of the restructuring reserve (included in Accrued Liabilities within the Condensed Consolidated Balance Sheets) attributable to Products Segment restructuring activities for the three month period ended September 27, 2015 (in thousands): Termination Benefits Other Costs Total Reserve Balance at June 28, 2015 $ 2,107 $ — $ 2,107 Provisions — 2,019 2,019 Cash Expenditures (1,280 ) (1,972 ) (3,252 ) Other Adjustments — (47 ) (47 ) Reserve Balance at September 27, 2015 $ 827 $ — $ 827

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
Earnings (Loss) Per Share	Sep. 27, 2015
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes earnings (loss) per share using the two-class method, an earnings allocation formula that determines earnings (loss) per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. The Company’s unvested grants of restricted stock, restricted stock units, and deferred stock awards contain non-forfeitable rights to dividends (whether paid or unpaid), which are required to be treated as participating securities and included in the computation of basic earnings (loss) per share. Information on earnings (loss) per share is as follows (in thousands, except per share data): Three Months Ended September 27, September 28, Net Loss $ (18,171 ) $ (15,279 ) Less: Allocation to Participating Securities (109 ) (132 ) Net Loss Available to Common Shareholders $ (18,280 ) $ (15,411 ) Average Shares of Common Stock Outstanding 43,478 45,113 Diluted Average Shares Outstanding 43,478 45,113 Basic Earnings (Loss) Per Share $ (0.42 ) $ (0.34 ) Diluted Earnings (Loss) Per Share $ (0.42 ) $ (0.34 ) The dilutive effect of the potential exercise of outstanding stock-based awards to acquire common shares is calculated using the treasury stock method. The following options to purchase shares of common stock were excluded from the calculation of diluted earnings (loss) per share as the exercise prices were greater than the average market price of the common shares: Three Months Ended September 27, September 28, Options to Purchase Shares of Common Stock (in thousands) 910 876 Weighted Average Exercise Price of Options Excluded $ 20.31 $ 20.31 As a result of the Company incurring a net loss for the three months ended September 27, 2015 and September 28, 2014, potential incremental common shares of 882,464 and 928,601 , respectively, were excluded from the calculation of diluted earnings (loss) per share because the effect would have been anti-dilutive. On August 13, 2014, the Board of Directors of the Company authorized up to $50 million in funds associated with the common share repurchase program. As of September 27, 2015, the total remaining authorization was approximately $29.1 million with an expiration date of June 30, 2016. The common share repurchase program authorizes the purchase of shares of the Company's common stock on the open market or in private transactions from time to time, depending on market conditions and certain governing loan covenants. During the three months ended September 27, 2015 , the Company repurchased 589,882 shares on the open market at an average price of $18.95 per share, as compared to 905,164 shares purchased on the open market at an average price of $19.62 per share during the three months ended September 28, 2014 .

Investments (Notes)

Investments (Notes)	3 Months Ended
Investments (Notes)	Sep. 27, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	Investments This caption represents the Company’s investments in unconsolidated affiliated companies. During the third quarter of fiscal 2014, the Company joined with one of its independent distributors to form a venture to distribute service parts. The Company contributed non-cash assets in exchange for receiving an ownership interest in the venture. As a result of the transaction, the Company recorded an investment of $6.5 million . In the first quarter of fiscal 2015, a second independent distributor joined the venture and, as a result, the Company recorded an additional investment of $2.8 million . During the second quarter of fiscal 2015 and the first quarter of fiscal 2016, the venture acquired a third and fourth independent distributor, respectively. The Company uses the equity method to account for this investment, and the earnings of the unconsolidated affiliate are recorded within the Products Segment. At September 27, 2015 and June 28, 2015, the Company's total investment in the venture was $11.7 million and $10.0 million , respectively, and its ownership percentage was 15.2% and 11.9% , respectively.

Pension and Postretirement Bene

Pension and Postretirement Benefits	3 Months Ended
Pension and Postretirement Benefits	Sep. 27, 2015
Compensation and Retirement Disclosure [Abstract]
Pension and Postretirement Benefits	Pension and Postretirement Benefits The Company has noncontributory defined benefit retirement plans and postretirement plans covering certain employees. The following tables summarize the plans’ income and expense for the periods indicated (in thousands): Pension Benefits Other Postretirement Benefits Three Months Ended Three Months Ended September 27, September 28, September 27, September 28, Components of Net Periodic Expense (Income): Service Cost $ 857 $ 830 $ 76 $ 85 Interest Cost on Projected Benefit Obligation 13,042 12,461 809 897 Expected Return on Plan Assets (17,827 ) (18,687 ) — — Amortization of: Prior Service Cost (Credit) 45 45 (665 ) (690 ) Actuarial Loss 3,172 3,297 957 1,147 Net Periodic Expense (Income) $ (711 ) $ (2,054 ) $ 1,177 $ 1,439 The Company expects to make benefit payments of $3.2 million attributable to its non-qualified pension plans during fiscal 2016. During the first three months of fiscal 2016, the Company made payments of approximately $0.8 million for its non-qualified pension plans. The Company anticipates making benefit payments of approximately $12.2 million for its other postretirement benefit plans during fiscal 2016. During the first three months of fiscal 2016, the Company made payments of $3.5 million for its other postretirement benefit plans. During the first three months of fiscal 2016, the Company made no cash contributions to the qualified pension plan. Based upon current regulations and actuarial studies, the Company is not required to make contributions to the qualified pension plan in fiscal 2016 through fiscal 2019. The Company may be required to make further contributions in future years depending upon the actual return on plan assets and the funded status of the plan in future periods.

Stock Incentives

Stock Incentives	3 Months Ended
Stock Incentives	Sep. 27, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Incentives	Stock Incentives Stock based compensation expense is calculated by estimating the fair value of incentive stock awards granted and amortizing the estimated value over the awards' vesting period. Stock based compensation expense was $1.6 million for the three months ended September 27, 2015 . For the three months ended September 28, 2014 , stock based compensation expense was $1.6 million .

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	3 Months Ended
Derivative Instruments and Hedging Activities	Sep. 27, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	Derivative Instruments & Hedging Activities The Company enters into derivative contracts designated as cash flow hedges to manage certain interest rate, foreign currency and commodity exposures. Company policy allows derivatives to be used only for identifiable exposures and, therefore, the Company does not enter into hedges for trading purposes where the sole objective is to generate profits. The Company formally designates the financial instrument as a hedge of a specific underlying exposure and documents both the risk management objectives and strategies for undertaking the hedge. The Company formally assesses, both at the inception and at least quarterly thereafter, whether the financial instruments that are used in hedging transactions are effective at offsetting changes in the forecasted cash flows of the related underlying exposure. Because of the high degree of effectiveness between the hedging instrument and the underlying exposure being hedged, fluctuations in the value of the derivative instruments are generally offset by changes in the forecasted cash flows of the underlying exposures being hedged. Derivative financial instruments are recorded within the Condensed Consolidated Balance Sheets as assets or liabilities, measured at fair value. The effective portion of gains or losses on derivatives designated as cash flow hedges are reported as a component of Accumulated Other Comprehensive Income (Loss) (AOCI) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Any ineffective portion of a financial instrument's change in fair value is immediately recognized in earnings. The Company discontinues hedge accounting prospectively when it determines that the derivative is no longer effective in offsetting cash flows attributable to the hedged risk, the derivative expires or is sold, terminated, or exercised, the cash flow hedge is dedesignated because a forecasted transaction is not probable of occurring, or management determines to remove the designation of the cash flow hedge. In all situations in which hedge accounting is discontinued and the derivative remains outstanding, the Company continues to carry the derivative at its fair value on the balance sheet and recognizes any subsequent changes in its fair value in earnings. When it is probable that a forecasted transaction will not occur, the Company discontinues hedge accounting and recognizes immediately in earnings gains and losses that were accumulated in other comprehensive income related to the hedging relationship. The Company enters into interest rate swaps to manage a portion of its interest rate risk from financing certain dealer and distributor inventories through a third party financing source. The swaps are designated as cash flow hedges and are used to effectively fix the interest payments to a third party financing source, exclusive of lender spreads, ranging from 1.17% to 1.60% for a notional principal amount of $95 million with expiration dates ranging from July 2017 through May 2019 . The Company enters into forward foreign currency contracts to hedge the risk from forecasted third party and intercompany sales or payments denominated in foreign currencies. These obligations generally require the Company to exchange foreign currencies for U.S. Dollars, Australian Dollars, Brazilian Real, Canadian Dollars, Chinese Renminbi, Euros, or Japanese Yen. These contracts generally do not have a maturity of more than twenty-four months. The Company uses raw materials that are subject to price volatility. The Company hedges a portion of its exposure to the variability of cash flows associated with commodities used in the manufacturing process by entering into forward purchase contracts or commodity swaps. Derivative contracts designated as cash flow hedges are used by the Company to reduce exposure to variability in cash flows associated with future purchases of natural gas. These contracts generally do not have a maturity of more than thirty-six months. The Company has considered the counterparty credit risk related to all of its interest rate, foreign currency and commodity derivative contracts and deems any risk of counterparty default to be minimal. As of September 27, 2015 and June 28, 2015 , the Company had the following outstanding derivative contracts (in thousands): Contract Notional Amount September 27, June 28, Interest Rate: LIBOR Interest Rate (U.S. Dollars) Fixed 95,000 95,000 Foreign Currency: Australian Dollar Sell 24,238 29,473 Brazilian Real Sell 9,140 22,443 Canadian Dollar Sell 9,726 9,326 Chinese Renminbi Buy 269,525 259,350 Euro Sell 70,600 62,740 Japanese Yen Buy 813,000 711,000 Commodity: Natural Gas (Therms) Buy 11,850 11,324 The location and fair value of derivative instruments reported in the Condensed Consolidated Balance Sheets are as follows (in thousands): Balance Sheet Location Asset (Liability) Fair Value September 27, June 28, Interest rate contracts Other Long-Term Liabilities $ (1,468 ) $ (1,034 ) Foreign currency contracts Other Current Assets 4,538 4,417 Other Long-Term Assets 159 276 Accrued Liabilities (1,326 ) (1,041 ) Other Long-Term Liabilities (143 ) (43 ) Commodity contracts Accrued Liabilities (530 ) (493 ) Other Long-Term Liabilities (262 ) (134 ) $ 968 $ 1,948 The effect of derivative instruments on the Condensed Consolidated Statements of Operations and Comprehensive Loss is as follows (in thousands): Three months ended September 27, 2015 Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives, Net of Taxes (Effective Portion) Classification of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion) Recognized in Earnings (Ineffective Portion) Interest rate contracts $ (269 ) Net Sales $ (302 ) $ — Foreign currency contracts - sell 390 Net Sales 3,307 — Foreign currency contracts - buy (366 ) Cost of Goods Sold (136 ) — Commodity contracts (106 ) Cost of Goods Sold (132 ) — $ (351 ) $ 2,737 $ — Three months ended September 28, 2014 Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives, Net of Taxes (Effective Portion) Classification of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion) Recognized in Earnings (Ineffective Portion) Interest rate contracts $ 351 Net Sales $ (311 ) $ — Foreign currency contracts - sell 3,445 Net Sales 464 — Foreign currency contracts - buy (157 ) Cost of Goods Sold (71 ) — Commodity contracts 28 Cost of Goods Sold (179 ) — $ 3,667 $ (97 ) $ — During the next twelve months, the estimated net amount of income on cash flow hedges as of September 27, 2015 expected to be reclassified out of AOCI into earnings is $1.9 million .

Fair Value Measurements

Fair Value Measurements	3 Months Ended
Fair Value Measurements	Sep. 27, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The following guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels: Level 1: Quoted prices for identical instruments in active markets. Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-driven valuations whose inputs are observable or whose significant value drivers are observable. Level 3: Significant inputs to the valuation model are unobservable. The following table presents information about the Company’s financial assets and liabilities measured at fair value on a recurring basis as of September 27, 2015 and June 28, 2015 (in thousands): Fair Value Measurements Using September 27, Level 1 Level 2 Level 3 Assets: Derivatives $ 4,697 $ — $ 4,697 $ — Liabilities: Derivatives $ 3,729 $ — $ 3,729 $ — June 28, Level 1 Level 2 Level 3 Assets: Derivatives $ 4,693 $ — $ 4,693 $ — Liabilities: Derivatives $ 2,745 $ — $ 2,745 $ — The fair value for Level 2 measurements are based upon the respective quoted market prices for comparable instruments in active markets, which include current market pricing for forward purchases of commodities, foreign currency forwards, and current interest rates. The Company has currently chosen not to elect the fair value option for any items that are not already required to be measured at fair value in accordance with accounting principles generally accepted in the United States. The estimated fair value of the Company's Senior Notes (as defined in Note 16) at September 27, 2015 and June 28, 2015 was $244.4 million and $248.3 million , respectively, compared to the carrying value of $225.0 million on each date. The estimated fair value of the Senior Notes is based on quoted market prices for similar instruments and is, therefore, classified as Level 2 within the valuation hierarchy. The carrying value of the Revolver (as defined in Note 16) approximates fair value since the underlying rate of interest is variable based upon LIBOR rates. The Company believes that the carrying values of cash and cash equivalents, trade receivables, and accounts payable are reasonable estimates of their fair values at September 27, 2015 and June 28, 2015 due to the short-term nature of these instruments.

Warranty

Warranty	3 Months Ended
Warranty	Sep. 27, 2015
Standard Product Warranty Disclosure [Abstract]
Warranty	Warranty The Company recognizes the cost associated with its standard warranty on Engines and Products at the time of sale. The general warranty period begins at the time of sale and typically covers two years, but may vary due to product type and geographic location. The amount recognized is based on historical failure rates and current claim cost experience. The following is a reconciliation of the changes in accrued warranty costs for the reporting period (in thousands): Three Months Ended September 27, September 28, Beginning Balance $ 48,006 $ 44,744 Payments (8,635 ) (8,178 ) Provision for Current Year Warranties 5,834 6,251 Changes in Estimates (38 ) (14 ) Ending Balance $ 45,167 $ 42,803

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Sep. 27, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective tax rate for the first quarter of fiscal 2016 was 31.2% , compared to 40.9% for the same respective period last year. The tax rates for the first quarters of fiscal 2016 and 2015 were primarily driven by losses incurred at certain foreign subsidiaries for which the Company does not receive tax benefits and foreign earnings in jurisdictions with tax rates that vary from the U.S. statutory rate. The tax rate for the first quarter of fiscal 2015 also included the reversal of previously recorded reserves as a result of the effective settlement of the Company’s IRS audit for its 2009-2010 consolidated income tax returns. For the three months ended September 27, 2015 , the Company's unrecognized tax benefits increased by $0.2 million , all of which impacted the current effective tax rate. Income tax returns are filed in the U.S., state, and foreign jurisdictions and related audits occur on a regular basis. In the U.S., the Company is currently under audit for the fiscal years 2010 and 2013, and is no longer subject to U.S. federal income tax examinations for years before fiscal 2010. The Company is also currently under audit by various state and foreign jurisdictions. With respect to the Company's major foreign jurisdictions, they are no longer subject to tax examinations for years before fiscal 2005.

Commitments And Contingencies

Commitments And Contingencies	3 Months Ended
Commitments And Contingencies	Sep. 27, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	Commitments and Contingencies The Company is subject to various unresolved legal actions that arise in the normal course of its business. These actions typically relate to product liability (including asbestos-related liability), patent and trademark matters, and disputes with customers, suppliers, distributors and dealers, competitors and employees. On May 14, 2010, the Company notified retirees and certain retirement eligible employees of various amendments to the Company-sponsored retiree medical plans intended to better align the plans offered to both hourly and salaried retirees. On August 16, 2010, a putative class of retirees who retired prior to August 1, 2006 and the United Steel Workers filed a complaint in the U.S. District Court for the Eastern District of Wisconsin (Merrill, Weber, Carpenter, et al.; United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union, AFL-CIO/CLC v. Briggs & Stratton Corporation; Group Insurance Plan of Briggs & Stratton Corporation; and Does 1 through 20, Docket No. 10-C-0700), contesting the Company's right to make these changes. The complaint seeks an injunction preventing the alleged unilateral termination or reduction in insurance coverage to the class of retirees, a permanent injunction preventing defendants from ever making changes to the retirees' insurance coverage, restitution with interest (if applicable) and attorneys' fees and costs. A class has been certified, and discovery has concluded. Both parties moved for summary judgment, which was fully briefed on December 23, 2014. The court denied both sides’ motions on September 3, 2015, concluding that factual issues were present which preclude summary judgment and should be determined by the jury at trial. The Company filed a motion requesting permission to appeal the court’s decision on an interlocutory basis. The plaintiffs have also moved the court to clarify its decision. Upon the request of all parties, the Court has stayed any further decisions in the matter pending mediation. Mediation is currently scheduled for mid-December 2015. On May 12, 2010, Exmark Manufacturing Company, Inc. filed suit against Briggs & Stratton Power Products Group, LLC (“BSPPG”), a wholly owned subsidiary of the Company (Case No. 8:10CV187, U.S. District Court for the District of Nebraska), alleging that certain Ferris® and Snapper Pro® mower decks infringed an Exmark mower deck patent. Exmark sought damages relating to sales since May 2004, attorneys’ fees, and enhanced damages. As a result of a reexamination proceeding in 2012, the United States Patent and Trademark Office (“USPTO”) initially rejected the asserted Exmark claims as invalid. However, in 2014, that decision was reversed by the USPTO on appeal by Exmark. Following discovery, each of BSPPG and Exmark filed several motions for summary judgment in the Nebraska district court, which were decided on July 28, 2015. The court concluded that older mower deck designs infringed Exmark’s patent, leaving for trial the issues of whether current designs infringed, the amount of damages, and whether any infringement was willful. The trial began on September 8, 2015, and on September 18, 2015, the jury returned its verdict, finding that BSPPG’s current mower deck designs do not infringe the Exmark patent. As to the older designs, the jury awarded Exmark $24.3 million in damages and found that the infringement was willful, which would allow the judge to enhance the jury’s damages award post-trial by up to three times. Also on September 18, 2015, the U.S. Court of Appeals for the Federal Circuit issued its decision in an unrelated case, SCA Hygiene Products Aktiebolag SCA Personal Care, Inc. v. First Quality Baby Products, LLC, et al. (Case No. 2013-1564) (“SCA”), confirming the availability of laches as a defense to patent infringement claims. Laches is an equitable doctrine that may bar a patent owner from obtaining damages prior to commencing suit, in circumstances in which the owner knows or should have known its patent was being infringed for more than six years. Although the court in the Exmark case ruled before trial that BSPPG could not rely on the defense of laches, as a result of the subsequent SCA decision, the court held a bench trial on that defense on October 21 and 22, 2015 and ordered briefing from the parties, which is anticipated to be completed by mid-November 2015. BSPPG and the Company strongly disagree with the verdict and certain rulings made in connection with the trial, and BSPPG intends to vigorously pursue its rights through post-trial motions and, if necessary, on appeal. In assessing whether the Company should accrue a liability in its financial statements as a result of the jury verdict, the Company considered various factors, including the legal and factual circumstances of the case, the trial record, the current status of the proceedings, applicable law (including without limitation the precedence of the SCA decision), the views of legal counsel, and the likelihood of successful post-trial motions and appeals. As a result of this review, the Company has concluded that a loss from this case is not probable and reasonably estimable at this time and, therefore, a liability has not been recorded with respect to this case as of September 27, 2015. Although it is not possible to predict with certainty the outcome of these and other unresolved legal actions or the range of possible loss, the Company believes the unresolved legal actions will not have a material adverse effect on its results of operations, financial position or cash flows.

Segment Information

Segment Information	3 Months Ended
Segment Information	Sep. 27, 2015
Segment Reporting [Abstract]
Segment Information	Segment Information The Company aggregates operating segments that have similar economic characteristics, products, production processes, types or classes of customers and distribution methods into reportable segments. The Company concluded that it operates two reportable segments: Engines and Products. The Company uses “segment income (loss)” as the primary measure to evaluate operating performance and allocate capital resources for the Engines and Products Segments. Segment income (loss) is defined as income (loss) from operations plus equity in earnings of unconsolidated affiliates. Summarized segment data is as follows (in thousands): Three Months Ended September 27, September 28, NET SALES: Engines $ 150,083 $ 153,116 Products 162,541 166,128 Inter-Segment Eliminations (23,166 ) (26,615 ) Total* $ 289,458 $ 292,629 * International sales included in net sales based on product shipment destination $ 91,541 $ 106,053 GROSS PROFIT: Engines $ 23,777 $ 27,800 Products 27,143 19,384 Inter-Segment Eliminations (1,208 ) 137 Total $ 49,712 $ 47,321 SEGMENT INCOME (LOSS): Engines $ (20,754 ) $ (13,677 ) Products 62 (8,291 ) Inter-Segment Eliminations (1,208 ) 137 Total $ (21,900 ) $ (21,831 ) Reconciliation from Segment Income (Loss) to Loss Before Income Taxes: Equity in Earnings of Unconsolidated Affiliates 1,436 1,887 Loss from Operations $ (23,336 ) $ (23,718 ) INTEREST EXPENSE (4,536 ) (4,518 ) OTHER INCOME, Net 1,455 2,373 Loss Before Income Taxes (26,417 ) (25,863 ) CREDIT FOR INCOME TAXES (8,246 ) (10,584 ) Net Loss $ (18,171 ) $ (15,279 ) Pre-tax restructuring charges and acquisition-related charges included in gross profit were as follows (in thousands): Three Months Ended September 27, September 28, Engines $ 464 $ — Products 2,245 8,018 Total $ 2,709 $ 8,018 Pre-tax restructuring charges, acquisition-related charges, and litigation charges included in segment income (loss) were as follows (in thousands): Three Months Ended September 27, September 28, Engines $ 2,204 $ — Products 2,295 9,151 Total $ 4,499 $ 9,151

Debt

Debt	3 Months Ended
Debt	Sep. 27, 2015
Debt Disclosure [Abstract]
Debt	Debt The following is a summary of the Company’s indebtedness (in thousands): September 27, June 28, Senior Notes $ 225,000 $ 225,000 Multicurrency Credit Agreement 38,410 — $ 263,410 $ 225,000 On December 20, 2010, the Company issued $225 million of 6.875% Senior Notes ("Senior Notes") due December 15, 2020 . On October 21, 2013, the Company entered into an amendment to its $500 million multicurrency credit agreement (the “Revolver”), which, among other things, extended the maturity of the Revolver to October 21, 2018 . The initial maximum availability under the revolving credit facility is $500 million . Availability under the revolving credit facility is reduced by outstanding letters of credit. The Company may from time to time increase the maximum availability under the revolving credit facility by up to $250 million if certain conditions are satisfied. As of September 27, 2015, $38.4 million was outstanding under the Revolver. There were no borrowings under the Revolver as of June 28, 2015. The Senior Notes and Revolver contain restrictive covenants. These covenants include restrictions on the Company’s ability to: pay dividends; repurchase shares; incur indebtedness; create liens; enter into sale and leaseback transactions; consolidate or merge with other entities; sell or lease all or substantially all of its assets; and dispose of assets or use proceeds from sales of its assets. The Revolver contains financial covenants that require the Company to maintain a minimum interest coverage ratio and impose a maximum average leverage ratio.

Separate Financial Information

Separate Financial Information Of Subsidiary Guarantor Of Indebtedness	3 Months Ended
	Sep. 27, 2015
Separate Financial Information Of Subsidiary Guarantors Of Indebtedness
Separate Financial Information Of Subsidiary Guarantor Of Indebtedness	Separate Financial Information of Subsidiary Guarantor of Indebtedness Under the terms of the Company’s Senior Notes and the Revolver (collectively, the “Domestic Indebtedness”), Briggs & Stratton Power Products Group, LLC, a 100% owned subsidiary of the Company, was the sole joint and several guarantor of the Domestic Indebtedness (the “Guarantor”) as of September 27, 2015 and June 28, 2015. The Guarantor provides a full and unconditional guarantee of the Domestic Indebtedness, except for certain customary limitations. These customary limitations, which are described in detail in the First Supplemental Indenture (Indenture) dated December 20, 2010, include (i) the sale of the guarantor or substantially all of the guarantor’s assets, (ii) the designation of the guarantor as an unrestricted subsidiary for covenant purposes, (iii) the guarantor ceasing to guarantee certain other indebtedness, if the guarantor is also not a significant subsidiary within the meaning of Article 1, Rule 1-02 of Regulation S-X, and (iv) achieving the Indenture’s requirements for legal defeasance, covenant defeasance or discharge. Additionally, if at any time a domestic subsidiary of the Company constitutes a significant domestic subsidiary, then such domestic subsidiary will also become a guarantor of the Domestic Indebtedness. Currently, all of the Domestic Indebtedness is unsecured. If the Company were to fail to make a payment of interest or principal on its due date, the Guarantor is obligated to pay the outstanding Domestic Indebtedness. The Company had the following outstanding amounts related to the guaranteed debt (in thousands): September 27, 2015 Carrying Amount Maximum Guarantee Senior Notes $ 225,000 $ 225,000 Multicurrency Credit Agreement $ 38,410 $ 500,000 The following condensed supplemental consolidating financial information reflects the summarized financial information of Briggs & Stratton, its Guarantor Subsidiary and its Non-Guarantor Subsidiaries (in thousands): CONSOLIDATING BALANCE SHEET As of September 27, 2015 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated CURRENT ASSETS: Cash and Cash Equivalents $ 2,918 $ 132 $ 50,945 $ — $ 53,995 Accounts Receivable, Net 57,386 61,292 50,286 — 168,964 Intercompany Accounts Receivable 34,823 8,165 42,280 (85,268 ) — Inventories, Net 233,991 143,621 96,161 — 473,773 Deferred Income Tax Asset 31,121 12,228 2,747 — 46,096 Prepaid Expenses and Other Current Assets 32,512 5,848 8,646 — 47,006 Total Current Assets $ 392,751 $ 231,286 $ 251,065 $ (85,268 ) $ 789,834 OTHER ASSETS: Goodwill $ 128,300 $ — $ 39,559 $ — $ 167,859 Investments 31,432 — — — 31,432 Investments in Subsidiaries 510,584 — — (510,584 ) — Intercompany Note Receivable 30,391 97,238 44,577 (172,206 ) — Debt Issuance Costs 3,481 — — — 3,481 Other Intangible Assets, Net — 54,405 52,832 — 107,237 Long-Term Deferred Income Tax Asset 49,519 — 315 (32,263 ) 17,571 Other Long-Term Assets, Net 9,766 4,803 1,162 — 15,731 Total Other Assets $ 763,473 $ 156,446 $ 138,445 $ (715,053 ) $ 343,311 PLANT AND EQUIPMENT, NET 259,199 24,587 27,757 — 311,543 TOTAL ASSETS $ 1,415,423 $ 412,319 $ 417,267 $ (800,321 ) $ 1,444,688 CURRENT LIABILITIES: Accounts Payable $ 106,958 $ 48,414 $ 28,892 $ — $ 184,264 Intercompany Accounts Payable 33,542 10,754 40,972 (85,268 ) — Short-Term Debt 38,410 — — — 38,410 Accrued Liabilities 76,966 39,844 26,522 — 143,332 Total Current Liabilities $ 255,876 $ 99,012 $ 96,386 $ (85,268 ) $ 366,006 OTHER LIABILITIES: Accrued Pension Cost $ 203,063 $ 354 $ 514 $ — $ 203,931 Accrued Employee Benefits 23,233 — — — 23,233 Accrued Postretirement Health Care Obligation 30,325 15,057 — — 45,382 Intercompany Note Payable 107,053 — 65,153 (172,206 ) — Deferred Income Tax Liabilities — 15,632 16,997 (32,263 ) 366 Other Long-Term Liabilities 37,730 8,176 1,721 — 47,627 Long-Term Debt 225,000 — — — 225,000 Total Other Liabilities $ 626,404 $ 39,219 $ 84,385 $ (204,469 ) $ 545,539 TOTAL SHAREHOLDERS’ INVESTMENT 533,143 274,088 236,496 (510,584 ) 533,143 TOTAL LIABILITIES AND SHAREHOLDERS’ INVESTMENT $ 1,415,423 $ 412,319 $ 417,267 $ (800,321 ) $ 1,444,688 CONSOLIDATING BALANCE SHEET As of June 28, 2015 Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated CURRENT ASSETS: Cash and Cash Equivalents $ 45,395 $ 17,237 $ 55,758 $ — $ 118,390 Accounts Receivable, Net 99,852 72,859 43,130 — 215,841 Intercompany Accounts Receivable 21,697 8,060 40,772 (70,529 ) — Inventories, Net 161,343 125,698 91,647 — 378,688 Deferred Income Tax Asset 30,692 13,187 1,992 — 45,871 Prepaid Expenses and Other Current Assets 23,580 19,916 7,031 (14,074 ) 36,453 Total Current Assets $ 382,559 $ 256,957 $ 240,330 $ (84,603 ) $ 795,243 OTHER ASSETS: Goodwill $ 128,300 $ — $ 37,222 $ — $ 165,522 Investments 30,779 — — — 30,779 Investments in Subsidiaries 537,799 — — (537,799 ) — Intercompany Note Receivable 36,448 89,186 26,722 (152,356 ) — Debt Issuance Costs 3,714 — — — 3,714 Other Intangible Assets, Net — 54,706 56,574 — 111,280 Long-Term Deferred Income Tax Asset 54,622 — 133 (32,303 ) 22,452 Other Long-Term Assets, Net 8,800 4,999 1,335 — 15,134 Total Other Assets $ 800,462 $ 148,891 $ 121,986 $ (722,458 ) $ 348,881 PLANT AND EQUIPMENT, NET 260,843 24,314 29,681 — 314,838 TOTAL ASSETS $ 1,443,864 $ 430,162 $ 391,997 $ (807,061 ) $ 1,458,962 CURRENT LIABILITIES: Accounts Payable $ 116,972 $ 38,672 $ 27,032 $ — $ 182,676 Intercompany Accounts Payable 33,898 6,945 29,686 (70,529 ) — Accrued Liabilities 90,168 51,851 24,495 (14,074 ) 152,440 Total Current Liabilities $ 241,038 $ 97,468 $ 81,213 $ (84,603 ) $ 335,116 OTHER LIABILITIES: Accrued Pension Cost $ 207,745 $ 367 $ 511 $ — $ 208,623 Accrued Employee Benefits 23,298 — — — 23,298 Accrued Postretirement Health Care Obligation 32,405 15,140 — — 47,545 Intercompany Note Payable 104,676 — 47,680 (152,356 ) — Deferred Income Tax Liabilities — 15,483 17,043 (32,303 ) 223 Other Long-Term Liabilities 35,452 8,511 944 — 44,907 Long-Term Debt 225,000 — — — 225,000 Total Other Liabilities $ 628,576 $ 39,501 $ 66,178 $ (184,659 ) $ 549,596 TOTAL SHAREHOLDERS’ INVESTMENT 574,250 293,193 244,606 (537,799 ) 574,250 TOTAL LIABILITIES AND SHAREHOLDERS’ INVESTMENT $ 1,443,864 $ 430,162 $ 391,997 $ (807,061 ) $ 1,458,962 CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended September 27, 2015 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 149,500 $ 106,506 $ 82,492 $ (49,040 ) $ 289,458 Cost of Goods Sold 128,601 93,485 64,241 (49,040 ) 237,287 Restructuring Charges — 1,995 464 — 2,459 Gross Profit 20,899 11,026 17,787 — 49,712 Engineering, Selling, General and Administrative Expenses 37,805 16,954 17,375 — 72,134 Restructuring Charges 890 24 — — 914 Equity in Loss from Subsidiaries 3,695 — — (3,695 ) — Income (Loss) from Operations (21,491 ) (5,952 ) 412 3,695 (23,336 ) Interest Expense (4,472 ) (64 ) — — (4,536 ) Other Income, Net 703 790 (38 ) — 1,455 Income (Loss) before Income Taxes (25,260 ) (5,226 ) 374 3,695 (26,417 ) Provision (Credit) for Income Taxes (7,089 ) (1,898 ) 741 — (8,246 ) Net Income (Loss) $ (18,171 ) $ (3,328 ) $ (367 ) $ 3,695 $ (18,171 ) Comprehensive Income (Loss) $ (28,802 ) $ (3,601 ) $ (6,506 ) $ 10,107 $ (28,802 ) CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended September 28, 2014 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 145,579 $ 116,938 $ 90,816 $ (60,704 ) $ 292,629 Cost of Goods Sold 123,956 104,031 71,179 (60,704 ) 238,462 Restructuring Charges — 6,846 — — 6,846 Gross Profit 21,623 6,061 19,637 — 47,321 Engineering, Selling, General and Administrative Expenses 36,868 17,657 15,559 — 70,084 Restructuring Charges — 955 — — 955 Equity in Loss from Subsidiaries 4,721 — — (4,721 ) — Income (Loss) from Operations (19,966 ) (12,551 ) 4,078 4,721 (23,718 ) Interest Expense (4,447 ) (71 ) — — (4,518 ) Other Income, Net 1,926 460 (13 ) — 2,373 Income (Loss) before Income Taxes (22,487 ) (12,162 ) 4,065 4,721 (25,863 ) Provision (Credit) for Income Taxes (7,208 ) (4,481 ) 1,105 — (10,584 ) Net Income (Loss) $ (15,279 ) $ (7,681 ) $ 2,960 $ 4,721 $ (15,279 ) Comprehensive Income (Loss) $ (19,164 ) $ (7,407 ) $ (2,500 ) $ 9,907 $ (19,164 ) CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended September 27, 2015 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Cash Used in Operating Activities $ (67,715 ) $ (8,420 ) $ (6,311 ) $ (243 ) $ (82,689 ) Cash Flows from Investing Activities: Additions to Plant and Equipment (10,916 ) (1,126 ) (386 ) — (12,428 ) Proceeds Received on Disposition of Plant and Equipment — 504 11 — 515 Cash Paid for Acquisition, Net of Cash Acquired — — (2,174 ) — (2,174 ) Net Borrowings (Repayments) on Loans, Notes Payable and Long-Term Debt 2,489 — — (2,489 ) — Net Cash Used in Investing Activities (8,427 ) (622 ) (2,549 ) (2,489 ) (14,087 ) Cash Flows from Financing Activities: Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt 38,410 (8,063 ) 5,574 2,489 38,410 Treasury Stock Purchases (11,178 ) — — — (11,178 ) Stock Option Exercise Proceeds and Tax Benefits 6,433 — — — 6,433 Cash Investment in Subsidiary — — (243 ) 243 — Net Cash Provided by (Used in) Financing Activities 33,665 (8,063 ) 5,331 2,732 33,665 Effect of Foreign Currency Exchange Rate Changes on Cash and Cash Equivalents — — (1,284 ) — (1,284 ) Net Decrease in Cash and Cash Equivalents (42,477 ) (17,105 ) (4,813 ) — (64,395 ) Cash and Cash Equivalents, Beginning 45,395 17,237 55,758 — 118,390 Cash and Cash Equivalents, Ending $ 2,918 $ 132 $ 50,945 $ — $ 53,995 CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended September 28, 2014 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Cash Provided by (Used in) Operating Activities $ (62,214 ) $ 11,158 $ 2,660 $ (482 ) $ (48,878 ) Cash Flows from Investing Activities: Additions to Plant and Equipment (4,623 ) (1,358 ) (1,409 ) — (7,390 ) Proceeds Received on Disposition of Plant and Equipment 84 57 31 — 172 Cash Investment in Subsidiary (4,650 ) — — 4,650 — Cash Paid for Acquisition, Net of Cash Acquired (62,056 ) — — — (62,056 ) Net Borrowings (Repayments) on Loans, Notes Payable and Long-Term Debt 14,429 — — (14,429 ) — Net Cash Used in Investing Activities (56,816 ) (1,301 ) (1,378 ) (9,779 ) (69,274 ) Cash Flows from Financing Activities: Net Borrowings (Repayments) on Loans, Notes Payable and Long-Term Debt — (11,212 ) (3,217 ) 14,429 — Treasury Stock Purchases (17,761 ) — — — (17,761 ) Stock Option Exercise Proceeds and Tax Benefits 3,151 — — — 3,151 Cash Investment in Subsidiary — — 4,168 (4,168 ) — Net Cash Provided by (Used in) Financing Activities (14,610 ) (11,212 ) 951 10,261 (14,610 ) Effect of Foreign Currency Exchange Rate Changes on Cash and Cash Equivalents — — (8 ) — (8 ) Net Increase (Decrease) in Cash and Cash Equivalents (133,640 ) (1,355 ) 2,225 — (132,770 ) Cash and Cash Equivalents, Beginning 138,926 2,680 53,062 — 194,668 Cash and Cash Equivalents, Ending $ 5,286 $ 1,325 $ 55,287 $ — $ 61,898

Accumulated Other Comprehensi24

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
Accumulated Other Comprehensive Income (Loss) (Tables)	Sep. 27, 2015
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables set forth the changes in accumulated other comprehensive income (loss) (in thousands): Three Months Ended September 27, 2015 Cumulative Translation Adjustments Derivative Financial Instruments Pension and Postretirement Benefit Plans Total Beginning Balance $ (19,117 ) $ 1,212 $ (261,205 ) $ (279,110 ) Other Comprehensive Income (Loss) Before Reclassification (12,473 ) 2,176 — (10,297 ) Income Tax Benefit (Expense) — (816 ) — (816 ) Net Other Comprehensive Income (Loss) Before Reclassifications (12,473 ) 1,360 — (11,113 ) Reclassifications: Realized (Gains) Losses - Foreign Currency Contracts (1) — (3,171 ) — (3,171 ) Realized (Gains) Losses - Commodity Contracts (1) — 132 — 132 Realized (Gains) Losses - Interest Rate Swaps (1) — 302 — 302 Amortization of Prior Service Costs (Credits) (2) — — (620 ) (620 ) Amortization of Actuarial Losses (2) — 4,129 4,129 Total Reclassifications Before Tax — (2,737 ) 3,509 772 Income Tax Expense (Benefit) — 1,026 (1,316 ) (290 ) Net Reclassifications — (1,711 ) 2,193 482 Other Comprehensive Income (Loss) (12,473 ) (351 ) 2,193 (10,631 ) Ending Balance $ (31,590 ) $ 861 $ (259,012 ) $ (289,741 ) (1) Amounts reclassified to net income (loss) are included in net sales or cost of goods sold. See Note 10 for information related to derivative financial instruments. (2) Amounts reclassified to net income (loss) are included in the computation of net periodic expense, which is presented in cost of goods sold or engineering, selling, general and administrative expenses. See Note 8 for information related to pension and postretirement benefit plans. Three Months Ended September 28, 2014 Cumulative Translation Adjustments Derivative Financial Instruments Pension and Postretirement Benefit Plans Total Beginning Balance $ 13,053 $ (1,084 ) $ (207,226 ) $ (195,257 ) Other Comprehensive Income (Loss) Before Reclassification (9,907 ) 5,818 — (4,089 ) Income Tax Benefit (Expense) — (2,211 ) — (2,211 ) Net Other Comprehensive Income (Loss) Before Reclassifications (9,907 ) 3,607 — (6,300 ) Reclassifications: Realized (Gains) Losses - Foreign Currency Contracts (1) — (393 ) — (393 ) Realized (Gains) Losses - Commodity Contracts (1) — 179 — 179 Realized (Gains) Losses - Interest Rate Swaps (1) — 311 — 311 Amortization of Prior Service Costs (Credits) (2) — — (645 ) (645 ) Amortization of Actuarial Losses (2) — — 4,444 4,444 Total Reclassifications Before Tax — 97 3,799 3,896 Income Tax Expense (Benefit) — (37 ) (1,444 ) (1,481 ) Net Reclassifications — 60 2,355 2,415 Other Comprehensive Income (Loss) (9,907 ) 3,667 2,355 (3,885 ) Ending Balance $ 3,146 $ 2,583 $ (204,871 ) $ (199,142 ) (1) Amounts reclassified to net income (loss) are included in net sales or cost of goods sold. See Note 10 for information related to derivative financial instruments. (2) Amounts reclassified to net income (loss) are included in the computation of net periodic expense, which is presented in cost of goods sold or engineering, selling, general and administrative expenses. See Note 8 for information related to pension and postretirement benefit plans.

Restructuring Actions (Tables)

Restructuring Actions (Tables)	3 Months Ended
Restructuring Actions (Tables)	Sep. 27, 2015
Restructuring Actions [Abstract]
Schedule of Restructuring Reserve by Type of Cost	The following is a rollforward of the restructuring reserve (included in Accrued Liabilities within the Condensed Consolidated Balance Sheets) attributable to Engines Segment restructuring activities for the three month period ended September 27, 2015 (in thousands): Termination Benefits Other Costs Total Reserve Balance at June 28, 2015 $ — $ — $ — Provisions 1,354 — 1,354 Cash Expenditures (535 ) — (535 ) Other Adjustments (182 ) — (182 ) Reserve Balance at September 27, 2015 $ 637 $ — $ 637 The following is a rollforward of the restructuring reserve (included in Accrued Liabilities within the Condensed Consolidated Balance Sheets) attributable to Products Segment restructuring activities for the three month period ended September 27, 2015 (in thousands): Termination Benefits Other Costs Total Reserve Balance at June 28, 2015 $ 2,107 $ — $ 2,107 Provisions — 2,019 2,019 Cash Expenditures (1,280 ) (1,972 ) (3,252 ) Other Adjustments — (47 ) (47 ) Reserve Balance at September 27, 2015 $ 827 $ — $ 827

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
Earnings (Loss) Per Share (Tables)	Sep. 27, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Information on earnings (loss) per share is as follows (in thousands, except per share data): Three Months Ended September 27, September 28, Net Loss $ (18,171 ) $ (15,279 ) Less: Allocation to Participating Securities (109 ) (132 ) Net Loss Available to Common Shareholders $ (18,280 ) $ (15,411 ) Average Shares of Common Stock Outstanding 43,478 45,113 Diluted Average Shares Outstanding 43,478 45,113 Basic Earnings (Loss) Per Share $ (0.42 ) $ (0.34 ) Diluted Earnings (Loss) Per Share $ (0.42 ) $ (0.34 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following options to purchase shares of common stock were excluded from the calculation of diluted earnings (loss) per share as the exercise prices were greater than the average market price of the common shares: Three Months Ended September 27, September 28, Options to Purchase Shares of Common Stock (in thousands) 910 876 Weighted Average Exercise Price of Options Excluded $ 20.31 $ 20.31

Pension and Postretirement Be27

Pension and Postretirement Benefits (Tables)	3 Months Ended
Pension and Postretirement Benefits (Tables)	Sep. 27, 2015
Compensation and Retirement Disclosure [Abstract]
Schedule of Net Benefit Costs	The following tables summarize the plans’ income and expense for the periods indicated (in thousands): Pension Benefits Other Postretirement Benefits Three Months Ended Three Months Ended September 27, September 28, September 27, September 28, Components of Net Periodic Expense (Income): Service Cost $ 857 $ 830 $ 76 $ 85 Interest Cost on Projected Benefit Obligation 13,042 12,461 809 897 Expected Return on Plan Assets (17,827 ) (18,687 ) — — Amortization of: Prior Service Cost (Credit) 45 45 (665 ) (690 ) Actuarial Loss 3,172 3,297 957 1,147 Net Periodic Expense (Income) $ (711 ) $ (2,054 ) $ 1,177 $ 1,439

Derivative Instruments and He28

Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
Derivative Instruments and Hedging Activities (Tables)	Sep. 27, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Contracts	As of September 27, 2015 and June 28, 2015 , the Company had the following outstanding derivative contracts (in thousands): Contract Notional Amount September 27, June 28, Interest Rate: LIBOR Interest Rate (U.S. Dollars) Fixed 95,000 95,000 Foreign Currency: Australian Dollar Sell 24,238 29,473 Brazilian Real Sell 9,140 22,443 Canadian Dollar Sell 9,726 9,326 Chinese Renminbi Buy 269,525 259,350 Euro Sell 70,600 62,740 Japanese Yen Buy 813,000 711,000 Commodity: Natural Gas (Therms) Buy 11,850 11,324
Schedule of Derivative Instruments in Consolidated Condensed Balance Sheets, Fair Value	The location and fair value of derivative instruments reported in the Condensed Consolidated Balance Sheets are as follows (in thousands): Balance Sheet Location Asset (Liability) Fair Value September 27, June 28, Interest rate contracts Other Long-Term Liabilities $ (1,468 ) $ (1,034 ) Foreign currency contracts Other Current Assets 4,538 4,417 Other Long-Term Assets 159 276 Accrued Liabilities (1,326 ) (1,041 ) Other Long-Term Liabilities (143 ) (43 ) Commodity contracts Accrued Liabilities (530 ) (493 ) Other Long-Term Liabilities (262 ) (134 ) $ 968 $ 1,948
Schedule of Derivative Instruments, Gain (Loss) in Condensed Consolidated Statements of Operations and Comprehensive Income (Loss)	The effect of derivative instruments on the Condensed Consolidated Statements of Operations and Comprehensive Loss is as follows (in thousands): Three months ended September 27, 2015 Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives, Net of Taxes (Effective Portion) Classification of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion) Recognized in Earnings (Ineffective Portion) Interest rate contracts $ (269 ) Net Sales $ (302 ) $ — Foreign currency contracts - sell 390 Net Sales 3,307 — Foreign currency contracts - buy (366 ) Cost of Goods Sold (136 ) — Commodity contracts (106 ) Cost of Goods Sold (132 ) — $ (351 ) $ 2,737 $ — Three months ended September 28, 2014 Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives, Net of Taxes (Effective Portion) Classification of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion) Recognized in Earnings (Ineffective Portion) Interest rate contracts $ 351 Net Sales $ (311 ) $ — Foreign currency contracts - sell 3,445 Net Sales 464 — Foreign currency contracts - buy (157 ) Cost of Goods Sold (71 ) — Commodity contracts 28 Cost of Goods Sold (179 ) — $ 3,667 $ (97 ) $ —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
Fair Value Measurements (Tables)	Sep. 27, 2015
Fair Value Disclosures [Abstract]
Schedule Of Assets And Liabilities Measured At Fair Value On A Recurring Basis	The following table presents information about the Company’s financial assets and liabilities measured at fair value on a recurring basis as of September 27, 2015 and June 28, 2015 (in thousands): Fair Value Measurements Using September 27, Level 1 Level 2 Level 3 Assets: Derivatives $ 4,697 $ — $ 4,697 $ — Liabilities: Derivatives $ 3,729 $ — $ 3,729 $ — June 28, Level 1 Level 2 Level 3 Assets: Derivatives $ 4,693 $ — $ 4,693 $ — Liabilities: Derivatives $ 2,745 $ — $ 2,745 $ —

Warranty (Tables)

Warranty (Tables)	3 Months Ended
Warranty (Tables)	Sep. 27, 2015
Standard Product Warranty Disclosure [Abstract]
Schedule of Warranty Liability	The following is a reconciliation of the changes in accrued warranty costs for the reporting period (in thousands): Three Months Ended September 27, September 28, Beginning Balance $ 48,006 $ 44,744 Payments (8,635 ) (8,178 ) Provision for Current Year Warranties 5,834 6,251 Changes in Estimates (38 ) (14 ) Ending Balance $ 45,167 $ 42,803

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
Segment Information (Tables)	Sep. 27, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Summarized segment data is as follows (in thousands): Three Months Ended September 27, September 28, NET SALES: Engines $ 150,083 $ 153,116 Products 162,541 166,128 Inter-Segment Eliminations (23,166 ) (26,615 ) Total* $ 289,458 $ 292,629 * International sales included in net sales based on product shipment destination $ 91,541 $ 106,053 GROSS PROFIT: Engines $ 23,777 $ 27,800 Products 27,143 19,384 Inter-Segment Eliminations (1,208 ) 137 Total $ 49,712 $ 47,321 SEGMENT INCOME (LOSS): Engines $ (20,754 ) $ (13,677 ) Products 62 (8,291 ) Inter-Segment Eliminations (1,208 ) 137 Total $ (21,900 ) $ (21,831 ) Reconciliation from Segment Income (Loss) to Loss Before Income Taxes: Equity in Earnings of Unconsolidated Affiliates 1,436 1,887 Loss from Operations $ (23,336 ) $ (23,718 ) INTEREST EXPENSE (4,536 ) (4,518 ) OTHER INCOME, Net 1,455 2,373 Loss Before Income Taxes (26,417 ) (25,863 ) CREDIT FOR INCOME TAXES (8,246 ) (10,584 ) Net Loss $ (18,171 ) $ (15,279 )
Restructuring Charges Impact on Gross Profit by Segment	Pre-tax restructuring charges and acquisition-related charges included in gross profit were as follows (in thousands): Three Months Ended September 27, September 28, Engines $ 464 $ — Products 2,245 8,018 Total $ 2,709 $ 8,018
Restructuring Charges Impact on Operating Income Loss by Segment	Pre-tax restructuring charges, acquisition-related charges, and litigation charges included in segment income (loss) were as follows (in thousands): Three Months Ended September 27, September 28, Engines $ 2,204 $ — Products 2,295 9,151 Total $ 4,499 $ 9,151

Debt (Tables)

Debt (Tables)	3 Months Ended
Debt (Tables)	Sep. 27, 2015
Debt Disclosure [Abstract]
Schedule of Long-Term Indebtedness	The following is a summary of the Company’s indebtedness (in thousands): September 27, June 28, Senior Notes $ 225,000 $ 225,000 Multicurrency Credit Agreement 38,410 — $ 263,410 $ 225,000

Separate Financial Informatio33

Separate Financial Information Of Subsidiary Guarantor Of Indebtedness (Tables)	3 Months Ended
	Sep. 27, 2015
Separate Financial Information Of Subsidiary Guarantors Of Indebtedness
Schedule Of Outstanding Amounts Related To Guaranteed Debt	The Company had the following outstanding amounts related to the guaranteed debt (in thousands): September 27, 2015 Carrying Amount Maximum Guarantee Senior Notes $ 225,000 $ 225,000 Multicurrency Credit Agreement $ 38,410 $ 500,000
Schedule of Condensed Supplemental Consolidating Balance Sheets	CONSOLIDATING BALANCE SHEET As of September 27, 2015 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated CURRENT ASSETS: Cash and Cash Equivalents $ 2,918 $ 132 $ 50,945 $ — $ 53,995 Accounts Receivable, Net 57,386 61,292 50,286 — 168,964 Intercompany Accounts Receivable 34,823 8,165 42,280 (85,268 ) — Inventories, Net 233,991 143,621 96,161 — 473,773 Deferred Income Tax Asset 31,121 12,228 2,747 — 46,096 Prepaid Expenses and Other Current Assets 32,512 5,848 8,646 — 47,006 Total Current Assets $ 392,751 $ 231,286 $ 251,065 $ (85,268 ) $ 789,834 OTHER ASSETS: Goodwill $ 128,300 $ — $ 39,559 $ — $ 167,859 Investments 31,432 — — — 31,432 Investments in Subsidiaries 510,584 — — (510,584 ) — Intercompany Note Receivable 30,391 97,238 44,577 (172,206 ) — Debt Issuance Costs 3,481 — — — 3,481 Other Intangible Assets, Net — 54,405 52,832 — 107,237 Long-Term Deferred Income Tax Asset 49,519 — 315 (32,263 ) 17,571 Other Long-Term Assets, Net 9,766 4,803 1,162 — 15,731 Total Other Assets $ 763,473 $ 156,446 $ 138,445 $ (715,053 ) $ 343,311 PLANT AND EQUIPMENT, NET 259,199 24,587 27,757 — 311,543 TOTAL ASSETS $ 1,415,423 $ 412,319 $ 417,267 $ (800,321 ) $ 1,444,688 CURRENT LIABILITIES: Accounts Payable $ 106,958 $ 48,414 $ 28,892 $ — $ 184,264 Intercompany Accounts Payable 33,542 10,754 40,972 (85,268 ) — Short-Term Debt 38,410 — — — 38,410 Accrued Liabilities 76,966 39,844 26,522 — 143,332 Total Current Liabilities $ 255,876 $ 99,012 $ 96,386 $ (85,268 ) $ 366,006 OTHER LIABILITIES: Accrued Pension Cost $ 203,063 $ 354 $ 514 $ — $ 203,931 Accrued Employee Benefits 23,233 — — — 23,233 Accrued Postretirement Health Care Obligation 30,325 15,057 — — 45,382 Intercompany Note Payable 107,053 — 65,153 (172,206 ) — Deferred Income Tax Liabilities — 15,632 16,997 (32,263 ) 366 Other Long-Term Liabilities 37,730 8,176 1,721 — 47,627 Long-Term Debt 225,000 — — — 225,000 Total Other Liabilities $ 626,404 $ 39,219 $ 84,385 $ (204,469 ) $ 545,539 TOTAL SHAREHOLDERS’ INVESTMENT 533,143 274,088 236,496 (510,584 ) 533,143 TOTAL LIABILITIES AND SHAREHOLDERS’ INVESTMENT $ 1,415,423 $ 412,319 $ 417,267 $ (800,321 ) $ 1,444,688 CONSOLIDATING BALANCE SHEET As of June 28, 2015 Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated CURRENT ASSETS: Cash and Cash Equivalents $ 45,395 $ 17,237 $ 55,758 $ — $ 118,390 Accounts Receivable, Net 99,852 72,859 43,130 — 215,841 Intercompany Accounts Receivable 21,697 8,060 40,772 (70,529 ) — Inventories, Net 161,343 125,698 91,647 — 378,688 Deferred Income Tax Asset 30,692 13,187 1,992 — 45,871 Prepaid Expenses and Other Current Assets 23,580 19,916 7,031 (14,074 ) 36,453 Total Current Assets $ 382,559 $ 256,957 $ 240,330 $ (84,603 ) $ 795,243 OTHER ASSETS: Goodwill $ 128,300 $ — $ 37,222 $ — $ 165,522 Investments 30,779 — — — 30,779 Investments in Subsidiaries 537,799 — — (537,799 ) — Intercompany Note Receivable 36,448 89,186 26,722 (152,356 ) — Debt Issuance Costs 3,714 — — — 3,714 Other Intangible Assets, Net — 54,706 56,574 — 111,280 Long-Term Deferred Income Tax Asset 54,622 — 133 (32,303 ) 22,452 Other Long-Term Assets, Net 8,800 4,999 1,335 — 15,134 Total Other Assets $ 800,462 $ 148,891 $ 121,986 $ (722,458 ) $ 348,881 PLANT AND EQUIPMENT, NET 260,843 24,314 29,681 — 314,838 TOTAL ASSETS $ 1,443,864 $ 430,162 $ 391,997 $ (807,061 ) $ 1,458,962 CURRENT LIABILITIES: Accounts Payable $ 116,972 $ 38,672 $ 27,032 $ — $ 182,676 Intercompany Accounts Payable 33,898 6,945 29,686 (70,529 ) — Accrued Liabilities 90,168 51,851 24,495 (14,074 ) 152,440 Total Current Liabilities $ 241,038 $ 97,468 $ 81,213 $ (84,603 ) $ 335,116 OTHER LIABILITIES: Accrued Pension Cost $ 207,745 $ 367 $ 511 $ — $ 208,623 Accrued Employee Benefits 23,298 — — — 23,298 Accrued Postretirement Health Care Obligation 32,405 15,140 — — 47,545 Intercompany Note Payable 104,676 — 47,680 (152,356 ) — Deferred Income Tax Liabilities — 15,483 17,043 (32,303 ) 223 Other Long-Term Liabilities 35,452 8,511 944 — 44,907 Long-Term Debt 225,000 — — — 225,000 Total Other Liabilities $ 628,576 $ 39,501 $ 66,178 $ (184,659 ) $ 549,596 TOTAL SHAREHOLDERS’ INVESTMENT 574,250 293,193 244,606 (537,799 ) 574,250 TOTAL LIABILITIES AND SHAREHOLDERS’ INVESTMENT $ 1,443,864 $ 430,162 $ 391,997 $ (807,061 ) $ 1,458,962
Schedule of Condensed Supplemental Consolidating Statements Of Operations and Comprehensive Income (Loss)	CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended September 27, 2015 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 149,500 $ 106,506 $ 82,492 $ (49,040 ) $ 289,458 Cost of Goods Sold 128,601 93,485 64,241 (49,040 ) 237,287 Restructuring Charges — 1,995 464 — 2,459 Gross Profit 20,899 11,026 17,787 — 49,712 Engineering, Selling, General and Administrative Expenses 37,805 16,954 17,375 — 72,134 Restructuring Charges 890 24 — — 914 Equity in Loss from Subsidiaries 3,695 — — (3,695 ) — Income (Loss) from Operations (21,491 ) (5,952 ) 412 3,695 (23,336 ) Interest Expense (4,472 ) (64 ) — — (4,536 ) Other Income, Net 703 790 (38 ) — 1,455 Income (Loss) before Income Taxes (25,260 ) (5,226 ) 374 3,695 (26,417 ) Provision (Credit) for Income Taxes (7,089 ) (1,898 ) 741 — (8,246 ) Net Income (Loss) $ (18,171 ) $ (3,328 ) $ (367 ) $ 3,695 $ (18,171 ) Comprehensive Income (Loss) $ (28,802 ) $ (3,601 ) $ (6,506 ) $ 10,107 $ (28,802 ) CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended September 28, 2014 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 145,579 $ 116,938 $ 90,816 $ (60,704 ) $ 292,629 Cost of Goods Sold 123,956 104,031 71,179 (60,704 ) 238,462 Restructuring Charges — 6,846 — — 6,846 Gross Profit 21,623 6,061 19,637 — 47,321 Engineering, Selling, General and Administrative Expenses 36,868 17,657 15,559 — 70,084 Restructuring Charges — 955 — — 955 Equity in Loss from Subsidiaries 4,721 — — (4,721 ) — Income (Loss) from Operations (19,966 ) (12,551 ) 4,078 4,721 (23,718 ) Interest Expense (4,447 ) (71 ) — — (4,518 ) Other Income, Net 1,926 460 (13 ) — 2,373 Income (Loss) before Income Taxes (22,487 ) (12,162 ) 4,065 4,721 (25,863 ) Provision (Credit) for Income Taxes (7,208 ) (4,481 ) 1,105 — (10,584 ) Net Income (Loss) $ (15,279 ) $ (7,681 ) $ 2,960 $ 4,721 $ (15,279 ) Comprehensive Income (Loss) $ (19,164 ) $ (7,407 ) $ (2,500 ) $ 9,907 $ (19,164 )
Schedule of Condensed Supplemental Consolidating Statements Of Cash Flows	CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended September 27, 2015 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Cash Used in Operating Activities $ (67,715 ) $ (8,420 ) $ (6,311 ) $ (243 ) $ (82,689 ) Cash Flows from Investing Activities: Additions to Plant and Equipment (10,916 ) (1,126 ) (386 ) — (12,428 ) Proceeds Received on Disposition of Plant and Equipment — 504 11 — 515 Cash Paid for Acquisition, Net of Cash Acquired — — (2,174 ) — (2,174 ) Net Borrowings (Repayments) on Loans, Notes Payable and Long-Term Debt 2,489 — — (2,489 ) — Net Cash Used in Investing Activities (8,427 ) (622 ) (2,549 ) (2,489 ) (14,087 ) Cash Flows from Financing Activities: Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt 38,410 (8,063 ) 5,574 2,489 38,410 Treasury Stock Purchases (11,178 ) — — — (11,178 ) Stock Option Exercise Proceeds and Tax Benefits 6,433 — — — 6,433 Cash Investment in Subsidiary — — (243 ) 243 — Net Cash Provided by (Used in) Financing Activities 33,665 (8,063 ) 5,331 2,732 33,665 Effect of Foreign Currency Exchange Rate Changes on Cash and Cash Equivalents — — (1,284 ) — (1,284 ) Net Decrease in Cash and Cash Equivalents (42,477 ) (17,105 ) (4,813 ) — (64,395 ) Cash and Cash Equivalents, Beginning 45,395 17,237 55,758 — 118,390 Cash and Cash Equivalents, Ending $ 2,918 $ 132 $ 50,945 $ — $ 53,995 CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended September 28, 2014 (Unaudited) Briggs & Stratton Corporation Guarantor Subsidiary Non-Guarantor Subsidiaries Eliminations Consolidated Net Cash Provided by (Used in) Operating Activities $ (62,214 ) $ 11,158 $ 2,660 $ (482 ) $ (48,878 ) Cash Flows from Investing Activities: Additions to Plant and Equipment (4,623 ) (1,358 ) (1,409 ) — (7,390 ) Proceeds Received on Disposition of Plant and Equipment 84 57 31 — 172 Cash Investment in Subsidiary (4,650 ) — — 4,650 — Cash Paid for Acquisition, Net of Cash Acquired (62,056 ) — — — (62,056 ) Net Borrowings (Repayments) on Loans, Notes Payable and Long-Term Debt 14,429 — — (14,429 ) — Net Cash Used in Investing Activities (56,816 ) (1,301 ) (1,378 ) (9,779 ) (69,274 ) Cash Flows from Financing Activities: Net Borrowings (Repayments) on Loans, Notes Payable and Long-Term Debt — (11,212 ) (3,217 ) 14,429 — Treasury Stock Purchases (17,761 ) — — — (17,761 ) Stock Option Exercise Proceeds and Tax Benefits 3,151 — — — 3,151 Cash Investment in Subsidiary — — 4,168 (4,168 ) — Net Cash Provided by (Used in) Financing Activities (14,610 ) (11,212 ) 951 10,261 (14,610 ) Effect of Foreign Currency Exchange Rate Changes on Cash and Cash Equivalents — — (8 ) — (8 ) Net Increase (Decrease) in Cash and Cash Equivalents (133,640 ) (1,355 ) 2,225 — (132,770 ) Cash and Cash Equivalents, Beginning 138,926 2,680 53,062 — 194,668 Cash and Cash Equivalents, Ending $ 5,286 $ 1,325 $ 55,287 $ — $ 61,898

Accumulated Other Comprehensi34

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning Balance	$ (279,110)	$ (195,257)
Other Comprehensive Income (Loss), Before Reclassifications	(10,297)	(4,089)
Income Tax Benefit (Expense)	(816)	(2,211)
Net Other Comprehensive Income (Loss) Before Reclassifications	(11,113)	(6,300)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	772	3,896
Income Tax Expense (Benefit)	(290)	(1,481)
Net Reclassifications	482	2,415
Other Comprehensive Income (Loss)	(10,631)	(3,885)
Ending Balance	(289,741)	(199,142)
Prior Service Costs [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	(620)	(645)
Actuarial Losses [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	4,129	4,444
Foreign Currency Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	(3,171)	(393)
Commodity Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	132	179
Interest Rate Swap [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	302	311
Accumulated Translation Adjustment [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning Balance	(19,117)	13,053
Other Comprehensive Income (Loss), Before Reclassifications	(12,473)	(9,907)
Income Tax Benefit (Expense)	0	0
Net Other Comprehensive Income (Loss) Before Reclassifications	(12,473)	(9,907)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Income Tax Expense (Benefit)	0	0
Net Reclassifications	0	0
Other Comprehensive Income (Loss)	(12,473)	(9,907)
Ending Balance	(31,590)	3,146
Accumulated Translation Adjustment [Member] \| Prior Service Costs [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Translation Adjustment [Member] \| Actuarial Losses [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Translation Adjustment [Member] \| Foreign Currency Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Translation Adjustment [Member] \| Commodity Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Translation Adjustment [Member] \| Interest Rate Swap [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning Balance	1,212	(1,084)
Other Comprehensive Income (Loss), Before Reclassifications	2,176	5,818
Income Tax Benefit (Expense)	(816)	(2,211)
Net Other Comprehensive Income (Loss) Before Reclassifications	1,360	3,607
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	(2,737)	97
Income Tax Expense (Benefit)	1,026	(37)
Net Reclassifications	(1,711)	60
Other Comprehensive Income (Loss)	(351)	3,667
Ending Balance	861	2,583
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] \| Prior Service Costs [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	$ 0	0
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] \| Actuarial Losses [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax		0
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] \| Foreign Currency Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	$ (3,171)	(393)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] \| Commodity Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	132	179
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] \| Interest Rate Swap [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	302	311
Accumulated Defined Benefit Plans Adjustment [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning Balance	(261,205)	(207,226)
Other Comprehensive Income (Loss), Before Reclassifications	0	0
Income Tax Benefit (Expense)	0	0
Net Other Comprehensive Income (Loss) Before Reclassifications	0	0
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	3,509	3,799
Income Tax Expense (Benefit)	(1,316)	(1,444)
Net Reclassifications	2,193	2,355
Other Comprehensive Income (Loss)	2,193	2,355
Ending Balance	(259,012)	(204,871)
Accumulated Defined Benefit Plans Adjustment [Member] \| Prior Service Costs [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	(620)	(645)
Accumulated Defined Benefit Plans Adjustment [Member] \| Actuarial Losses [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	4,129	4,444
Accumulated Defined Benefit Plans Adjustment [Member] \| Foreign Currency Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Defined Benefit Plans Adjustment [Member] \| Commodity Contract [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	0	0
Accumulated Defined Benefit Plans Adjustment [Member] \| Interest Rate Swap [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Before Tax	$ 0	$ 0

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
Acquisitions (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Sep. 28, 2014	Jun. 28, 2015
Business Acquisition [Line Items]
Cash Paid for Acquisition, Net of Cash Acquired	$ 2,174	$ 62,056
Allmand Bros. [Member]
Business Acquisition [Line Items]
Cash Paid for Acquisition, Net of Cash Acquired			$ 59,900
Business Acquisition, Goodwill			15,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			24,100
Business Acquisitions, Purchase Price Allocation, Customer Relationships Amount			15,700
Business Acquisition, Purchase Price Allocation, Tradenames Amount			8,100
Business Acquisition, Purchase Price Allocation, Other Intangible Assets Amount			300
Billy Goat [Member]
Business Acquisition [Line Items]
Cash Paid for Acquisition, Net of Cash Acquired			28,300
Business Acquisition, Goodwill			9,200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			16,400
Business Acquisitions, Purchase Price Allocation, Customer Relationships Amount			12,000
Business Acquisition, Purchase Price Allocation, Tradenames Amount			4,000
Business Acquisition, Purchase Price Allocation, Other Intangible Assets Amount			$ 400

Restructuring Actions Narrative

Restructuring Actions Narrative (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 27, 2015USD ($)$ / shares
Restructuring Cost and Reserve [Line Items]
Assets Held for Sale	$ 3,800
Restructuring Charges	3,400
After Tax Restructuring Charges	$ 2,200
Restructuring Charge Per Diluted Share \| $ / shares	$ 0.05
Engines [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 1,354
Products [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	2,019
Cumulative Restructuring Charges	29,300
Minimum [Member] \| Products [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring Charges Estimate	31,000
Maximum [Member] \| Products [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring Charges Estimate	$ 35,000

Restructuring Actions Restructu

Restructuring Actions Restructuring Reserve Rollforward (Details) $ in Thousands	3 Months Ended
	Sep. 27, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Provisions	$ 3,400
Engines [Member]
Restructuring Cost and Reserve [Line Items]
Reserve Balance at June 28, 2015	0
Provisions	1,354
Cash Expenditures	(535)
Other Adjustments	(182)
Reserve Balance at September 27, 2015	637
Products [Member]
Restructuring Cost and Reserve [Line Items]
Reserve Balance at June 28, 2015	2,107
Provisions	2,019
Cash Expenditures	(3,252)
Other Adjustments	(47)
Reserve Balance at September 27, 2015	827
Termination Benefits [Member] \| Engines [Member]
Restructuring Cost and Reserve [Line Items]
Reserve Balance at June 28, 2015	0
Provisions	1,354
Cash Expenditures	(535)
Other Adjustments	(182)
Reserve Balance at September 27, 2015	637
Termination Benefits [Member] \| Products [Member]
Restructuring Cost and Reserve [Line Items]
Reserve Balance at June 28, 2015	2,107
Provisions	0
Cash Expenditures	(1,280)
Other Adjustments	0
Reserve Balance at September 27, 2015	827
Other Restructuring Costs [Member] \| Engines [Member]
Restructuring Cost and Reserve [Line Items]
Reserve Balance at June 28, 2015	0
Provisions	0
Cash Expenditures	0
Other Adjustments	0
Reserve Balance at September 27, 2015	0
Other Restructuring Costs [Member] \| Products [Member]
Restructuring Cost and Reserve [Line Items]
Reserve Balance at June 28, 2015	0
Provisions	2,019
Cash Expenditures	(1,972)
Other Adjustments	(47)
Reserve Balance at September 27, 2015	$ 0

Earnings (Loss) Per Share Earni

Earnings (Loss) Per Share Earnings Per Share Information (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Net Loss	$ (18,171)	$ (15,279)
Less: Allocation to Participating Securities	(109)	(132)
Net Loss Available to Common Shareholders	$ (18,280)	$ (15,411)
Average Shares of Common Stock Outstanding	43,478	45,113
Diluted Average Shares Outstanding	43,478	45,113
Basic Earnings (Loss) Per Share	$ (0.42)	$ (0.34)
Diluted Earnings (Loss) Per Share	$ (0.42)	$ (0.34)

Earnings (Loss) Per Share Antid

Earnings (Loss) Per Share Antidilutive Shares Information (Details) - $ / shares	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	910,000	876,000
Weighted Average Exercise Prices Of Antidilutive Securities Excluded From Computation Of Earnings Per Share	$ 20.31	$ 20.31
Potential Other Incremental Common Shares Excluded [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	882,464	928,601

Earnings (Loss) Per Share Share

Earnings (Loss) Per Share Share Repurchase Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 29.1
Treasury Stock, Shares, Acquired	589,882	905,164
Treasury Stock Acquired, Average Cost Per Share	$ 18.95	$ 19.62
Fiscal 2015 Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount	$ 50

Investments (Details)

Investments (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015	Sep. 28, 2014	Mar. 30, 2014
Schedule of Equity Method Investments [Line Items]
Equity Method Investments	$ 31,432	$ 30,779
Independent Distributors [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investments	$ 11,700	$ 10,000	$ 6,500
Equity Method Investment - Incremental Investment				$ 2,800
Equity Method Investment, Ownership Percentage	15.20%	11.90%

Pension and Postretirement Be42

Pension and Postretirement Benefits Net Periodic Income and Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Pension Plans, Defined Benefit [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service Cost	$ 857	$ 830
Interest Cost on Projected Benefit Obligation	13,042	12,461
Expected Return on Plan Assets	(17,827)	(18,687)
Amortization of Prior Service Cost (Credit)	45	45
Amortization of Actuarial Loss	3,172	3,297
Net Periodic Expense	(711)	(2,054)
Other Postretirement Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service Cost	76	85
Interest Cost on Projected Benefit Obligation	809	897
Expected Return on Plan Assets	0	0
Amortization of Prior Service Cost (Credit)	(665)	(690)
Amortization of Actuarial Loss	957	1,147
Net Periodic Expense	$ 1,177	$ 1,439

Pension and Postretirement Be43

Pension and Postretirement Benefits Pension and Postretirement Benefits (Narrative) (Details) $ in Thousands	3 Months Ended
	Sep. 27, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Cash Contributions to Qualified Pension Plans	$ 0
Non-Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	3,200
Defined Benefit Plan, Benefits Paid	800
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	12,200
Other Postretirement Benefits Payments	$ 3,500

Stock Incentives Stock Incentiv

Stock Incentives Stock Incentives (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Compensation Expense	$ 1,627	$ 1,605

Derivative Instruments and He45

Derivative Instruments and Hedging Activities Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Jun. 28, 2015
Derivative [Line Items]
Net Cash Flow Hedge Losses (Gains) to be Reclassified into Earnings within Twelve Months	$ (1,900)
Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Lower Fixed Interest Rate Range	1.17%
Derivative, Higher Fixed Interest Rate Range	1.60%
Derivative, Notional Amount	$ 95,000	$ 95,000
Minimum [Member] \| Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Maturity Date	Jul. 1, 2017
Maximum [Member] \| Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Maturity Date	May 18, 2019

Derivative Instruments and He46

Derivative Instruments and Hedging Activities Notional Amounts (Details) € in Thousands, ¥ in Thousands, ¥ in Thousands, CAD in Thousands, BTU in Thousands, BRL in Thousands, AUD in Thousands, $ in Thousands

Sep. 27, 2015EUR (€)BTU

Sep. 27, 2015USD ($)BTU

Sep. 27, 2015CADBTU

Sep. 27, 2015AUDBTU

Sep. 27, 2015JPY (¥)BTU

Sep. 27, 2015CNY (¥)BTU

Sep. 27, 2015BRLBTU

Jun. 28, 2015EUR (€)BTU

Jun. 28, 2015USD ($)BTU

Jun. 28, 2015CADBTU

Jun. 28, 2015AUDBTU

Jun. 28, 2015JPY (¥)BTU

Jun. 28, 2015CNY (¥)BTU

Jun. 28, 2015BRLBTU

Interest Rate Contract [Member]

Derivative [Line Items]

Derivative, Notional Amount | $

$ 95,000

Australian Dollar, Sell [Member]

Derivative [Line Items]

Derivative, Notional Amount | AUD

AUD 24,238

AUD 29,473

Brazilian Real, Sell [Member] [Domain]

Derivative [Line Items]

Derivative, Notional Amount | BRL

BRL 9,140

BRL 22,443

Canadian Dollar, Sell [Member]

Derivative [Line Items]

Derivative, Notional Amount | CAD

CAD 9,726

CAD 9,326

Chinese Renminbi, Buy [Member] [Domain]

Derivative [Line Items]

Derivative, Notional Amount

¥ 269,525

¥ 259,350

Euro, Sell [Member]

Derivative [Line Items]

Derivative, Notional Amount | €

€ 70,600

€ 62,740

Japanese Yen, Buy [Member]

Derivative [Line Items]

Derivative, Notional Amount

¥ 813,000

¥ 711,000

Natural Gas [Member]

Derivative [Line Items]

Nonmonetary Notional Amount Derivatives (in ones) | BTU

11,850

11,324

Derivative Instruments and He47

Derivative Instruments and Hedging Activities Balance Sheet Location (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015
Derivatives, Fair Value [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net	$ 968	$ 1,948
Other Long-Term Assets, Net [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Contracts at Fair Value	159	276
Other Long-Term Liabilities [Member]
Derivatives, Fair Value [Line Items]
Interest Rate Contracts at Fair Value	(1,468)	(1,034)
Foreign Currency Contracts at Fair Value	(143)	(43)
Commodity Contracts at Fair Value	(262)	(134)
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Contracts at Fair Value	4,538	4,417
Accrued Liabilities [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Contracts at Fair Value	(1,326)	(1,041)
Commodity Contracts at Fair Value	$ (530)	$ (493)

Derivative Instruments and He48

Derivative Instruments and Hedging Activities Effect of Derivatives on Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	$ (351)	$ 3,667
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	2,737	(97)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0
Interest Rate Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(269)	351
Foreign Currency Contract Sell [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	390	3,445
Foreign Currency Contract Buy [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(366)	(157)
Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(106)	28
Net Sales [Member] \| Interest Rate Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(302)	(311)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0
Net Sales [Member] \| Foreign Currency Contract Sell [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	3,307	464
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0
Cost of Sales [Member] \| Foreign Currency Contract Buy [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(136)	(71)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0
Cost of Sales [Member] \| Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(132)	(179)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	$ 0	$ 0

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015
Assets, Derivatives	$ 4,697	$ 4,693
Liabilities, Derivatives	3,729	2,745
Fair Value Measurements Using Level 1 [Member]
Assets, Derivatives	0	0
Liabilities, Derivatives	0	0
Fair Value Measurements Using Level 2 [Member]
Assets, Derivatives	4,697	4,693
Liabilities, Derivatives	3,729	2,745
Fair Value Measurements Using Level 3 [Member]
Assets, Derivatives	0	0
Liabilities, Derivatives	$ 0	$ 0

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Disclosures (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015	Dec. 15, 2010
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument, Fair Value Disclosure	$ 244,400	$ 248,300
Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior Notes	$ 225,000	$ 225,000	$ 225,000

Warranty (Details)

Warranty (Details) - USD ($) $ in Thousands	3 Months Ended
Warranty (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Sep. 28, 2014
Warranty Accrual, Beginning Balance	$ 48,006	$ 44,744
Payments	(8,635)	(8,178)
Provision for Current Year Warranties	5,834	6,251
Changes in Estimates	(38)	(14)
Warranty Accrual, Ending Balance	$ 45,167	$ 42,803

Income Taxes Effective Tax Rate

Income Taxes Effective Tax Rate (Details)	3 Months Ended
Income Taxes Effective Tax Rate (Details)	Sep. 27, 2015	Sep. 28, 2014
Income Tax Contingency [Line Items]
Effective Income Tax Rate	31.20%	40.90%

Unrecognized Tax Benefits (Deta

Unrecognized Tax Benefits (Details) $ in Millions	3 Months Ended
Unrecognized Tax Benefits (Details) $ in Millions	Sep. 27, 2015USD ($)
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits, Period Increase (Decrease)	$ 0.2

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	3 Months Ended
Commitments and Contingencies (Details) $ in Millions	Sep. 27, 2015USD ($)
Commitments and Contingencies [Abstract]
Loss Contingency, Damages Awarded, Value	$ 24.3

Segment Information Segment Inf

Segment Information Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Net Sales	$ 289,458	$ 292,629
Gross Profit	49,712	47,321
Segment Income (Loss)	(21,900)	(21,831)
Equity in Earnings of Unconsolidated Affiliates	1,436	1,887
Loss from Operations	(23,336)	(23,718)
Interest Expense	(4,536)	(4,518)
Other Income, Net	1,455	2,373
Loss Before Income Taxes	(26,417)	(25,863)
CREDIT FOR INCOME TAXES	(8,246)	(10,584)
Net Loss	(18,171)	(15,279)
International sales included in net sales based on product shipment destination	91,541	106,053
Engines [Member]
Net Sales	150,083	153,116
Gross Profit	23,777	27,800
Segment Income (Loss)	(20,754)	(13,677)
Products [Member]
Net Sales	162,541	166,128
Gross Profit	27,143	19,384
Segment Income (Loss)	62	(8,291)
Elimination [Member]
Net Sales	(23,166)	(26,615)
Gross Profit	(1,208)	137
Segment Income (Loss)	$ (1,208)	$ 137

Segment Information Restructuri

Segment Information Restructuring Charges and Acquisition Related Charges Impact on Gross Profit by Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Cost Of Goods Sold Restructuring Charges and Acquisition Related Charges	$ 2,709	$ 8,018
Cost Of Goods Sold Restructuring Charges	2,459	6,846
Engines [Member]
Cost Of Goods Sold Restructuring Charges and Acquisition Related Charges	464	0
Products [Member]
Cost Of Goods Sold Restructuring Charges and Acquisition Related Charges	$ 2,245	$ 8,018

Segment Information Restructu57

Segment Information Restructuring Charges, Acquisition Related Charges, and Litigation Charges Impact on Segment Income (Loss) by Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Restructuring Charges and Acquisition Related Charges	$ 4,499	$ 9,151
Restructuring Charges	3,400
Engines [Member]
Restructuring Charges and Acquisition Related Charges	2,204	0
Restructuring Charges	1,354
Products [Member]
Restructuring Charges and Acquisition Related Charges	2,295	$ 9,151
Restructuring Charges	$ 2,019

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	3 Months Ended
Debt (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015	Oct. 21, 2013	Dec. 15, 2010
Debt Instrument [Line Items]
Debt, Long-term and Short-term, Combined Amount	$ 263,410	$ 225,000
Senior Notes [Member]
Debt Instrument [Line Items]
Senior Notes	$ 225,000	225,000		$ 225,000
Debt Instrument, Interest Rate, Stated Percentage				6.875%
Debt Instrument, Maturity Date	Dec. 15, 2020
Multicurrency Credit Agreement [Member]
Debt Instrument [Line Items]
Line of Credit, Current	$ 38,410	$ 0
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000		$ 500,000
Line of Credit Facility, Expiration Date	Oct. 21, 2018
Line Of Credit Facility Increased Available Maximum Borrowing Capacity			$ 250,000

Separate Financial Informatio59

Separate Financial Information Of Subsidiary Guarantor Of Indebtedness (Schedule Of Outstanding Amounts Related To Guaranteed Debt) (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015	Oct. 21, 2013	Dec. 15, 2010
Senior Notes [Member]
Senior Notes	$ 225,000	$ 225,000		$ 225,000
Long-Term Debt Maximum Guarantee	225,000
Multicurrency Credit Agreement [Member]
Line of Credit, Current	38,410	$ 0
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000		$ 500,000

Separate Financial Informatio60

Separate Financial Information Of Subsidiary Guarantor of Indebtedness (Schedule Of Consolidating Balance Sheets) (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Jun. 28, 2015	Sep. 28, 2014	Jun. 29, 2014
CURRENT ASSETS:
Cash and Cash Equivalents	$ 53,995	$ 118,390	$ 61,898	$ 194,668
Accounts Receivable, Net	168,964	215,841
Intercompany Accounts Receivable	0	0
Inventories, Net	473,773	378,688
Deferred Income Tax Asset	46,096	45,871
Prepaid Expenses and Other Current Assets	47,006	36,453
Total Current Assets	789,834	795,243
OTHER ASSETS:
Goodwill	167,859	165,522
Investments	31,432	30,779
Investment in Subsidiaries	0	0
Intercompany Note Receivable	0	0
Debt Issuance Costs	3,481	3,714
Other Intangible Assets, Net	107,237	111,280
Long-Term Deferred Income Tax Asset	17,571	22,452
Other Long-Term Assets, Net	15,731	15,134
Total Other Assets	343,311	348,881
Plant and Equipment, Net	311,543	314,838
TOTAL ASSETS	1,444,688	1,458,962
CURRENT LIABILITIES:
Accounts Payable	184,264	182,676
Intercompany Accounts Payable	0	0
Short-term Debt	38,410	0
Accrued Liabilities	143,332	152,440
Total Current Liabilities	366,006	335,116
OTHER LIABILITIES:
Accrued Pension Cost	203,931	208,623
Accrued Employee Benefits	23,233	23,298
Accrued Postretirement Health Care Obligation	45,382	47,545
Intercompany Note Payable	0	0
Deferred Income Tax Liabilities	366	223
Other Long-Term Liabilities	47,627	44,907
Long-Term Debt	225,000	225,000
Total Other Liabilities	545,539	549,596
Total Shareholders' Investment	533,143	574,250
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	1,444,688	1,458,962
Parent Company [Member]
CURRENT ASSETS:
Cash and Cash Equivalents	2,918	45,395	5,286	138,926
Accounts Receivable, Net	57,386	99,852
Intercompany Accounts Receivable	34,823	21,697
Inventories, Net	233,991	161,343
Deferred Income Tax Asset	31,121	30,692
Prepaid Expenses and Other Current Assets	32,512	23,580
Total Current Assets	392,751	382,559
OTHER ASSETS:
Goodwill	128,300	128,300
Investments	31,432	30,779
Investment in Subsidiaries	510,584	537,799
Intercompany Note Receivable	30,391	36,448
Debt Issuance Costs	3,481	3,714
Other Intangible Assets, Net	0	0
Long-Term Deferred Income Tax Asset	49,519	54,622
Other Long-Term Assets, Net	9,766	8,800
Total Other Assets	763,473	800,462
Plant and Equipment, Net	259,199	260,843
TOTAL ASSETS	1,415,423	1,443,864
CURRENT LIABILITIES:
Accounts Payable	106,958	116,972
Intercompany Accounts Payable	33,542	33,898
Short-term Debt	38,410
Accrued Liabilities	76,966	90,168
Total Current Liabilities	255,876	241,038
OTHER LIABILITIES:
Accrued Pension Cost	203,063	207,745
Accrued Employee Benefits	23,233	23,298
Accrued Postretirement Health Care Obligation	30,325	32,405
Intercompany Note Payable	107,053	104,676
Deferred Income Tax Liabilities	0	0
Other Long-Term Liabilities	37,730	35,452
Long-Term Debt	225,000	225,000
Total Other Liabilities	626,404	628,576
Total Shareholders' Investment	533,143	574,250
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	1,415,423	1,443,864
Guarantor Subsidiaries [Member]
CURRENT ASSETS:
Cash and Cash Equivalents	132	17,237	1,325	2,680
Accounts Receivable, Net	61,292	72,859
Intercompany Accounts Receivable	8,165	8,060
Inventories, Net	143,621	125,698
Deferred Income Tax Asset	12,228	13,187
Prepaid Expenses and Other Current Assets	5,848	19,916
Total Current Assets	231,286	256,957
OTHER ASSETS:
Goodwill	0	0
Investments	0	0
Investment in Subsidiaries	0	0
Intercompany Note Receivable	97,238	89,186
Debt Issuance Costs	0	0
Other Intangible Assets, Net	54,405	54,706
Long-Term Deferred Income Tax Asset	0	0
Other Long-Term Assets, Net	4,803	4,999
Total Other Assets	156,446	148,891
Plant and Equipment, Net	24,587	24,314
TOTAL ASSETS	412,319	430,162
CURRENT LIABILITIES:
Accounts Payable	48,414	38,672
Intercompany Accounts Payable	10,754	6,945
Short-term Debt	0
Accrued Liabilities	39,844	51,851
Total Current Liabilities	99,012	97,468
OTHER LIABILITIES:
Accrued Pension Cost	354	367
Accrued Employee Benefits	0	0
Accrued Postretirement Health Care Obligation	15,057	15,140
Intercompany Note Payable	0	0
Deferred Income Tax Liabilities	15,632	15,483
Other Long-Term Liabilities	8,176	8,511
Long-Term Debt	0	0
Total Other Liabilities	39,219	39,501
Total Shareholders' Investment	274,088	293,193
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	412,319	430,162
Non-Guarantor Subsidiaries [Member]
CURRENT ASSETS:
Cash and Cash Equivalents	50,945	55,758	55,287	53,062
Accounts Receivable, Net	50,286	43,130
Intercompany Accounts Receivable	42,280	40,772
Inventories, Net	96,161	91,647
Deferred Income Tax Asset	2,747	1,992
Prepaid Expenses and Other Current Assets	8,646	7,031
Total Current Assets	251,065	240,330
OTHER ASSETS:
Goodwill	39,559	37,222
Investments	0	0
Investment in Subsidiaries	0	0
Intercompany Note Receivable	44,577	26,722
Debt Issuance Costs	0	0
Other Intangible Assets, Net	52,832	56,574
Long-Term Deferred Income Tax Asset	315	133
Other Long-Term Assets, Net	1,162	1,335
Total Other Assets	138,445	121,986
Plant and Equipment, Net	27,757	29,681
TOTAL ASSETS	417,267	391,997
CURRENT LIABILITIES:
Accounts Payable	28,892	27,032
Intercompany Accounts Payable	40,972	29,686
Short-term Debt	0
Accrued Liabilities	26,522	24,495
Total Current Liabilities	96,386	81,213
OTHER LIABILITIES:
Accrued Pension Cost	514	511
Accrued Employee Benefits	0	0
Accrued Postretirement Health Care Obligation	0	0
Intercompany Note Payable	65,153	47,680
Deferred Income Tax Liabilities	16,997	17,043
Other Long-Term Liabilities	1,721	944
Long-Term Debt	0	0
Total Other Liabilities	84,385	66,178
Total Shareholders' Investment	236,496	244,606
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	417,267	391,997
Consolidation, Eliminations [Member]
CURRENT ASSETS:
Cash and Cash Equivalents	0	0	$ 0	$ 0
Accounts Receivable, Net	0	0
Intercompany Accounts Receivable	(85,268)	(70,529)
Inventories, Net	0	0
Deferred Income Tax Asset	0	0
Prepaid Expenses and Other Current Assets	0	(14,074)
Total Current Assets	(85,268)	(84,603)
OTHER ASSETS:
Goodwill	0	0
Investments	0	0
Investment in Subsidiaries	(510,584)	(537,799)
Intercompany Note Receivable	(172,206)	(152,356)
Debt Issuance Costs	0	0
Other Intangible Assets, Net	0	0
Long-Term Deferred Income Tax Asset	(32,263)	(32,303)
Other Long-Term Assets, Net	0	0
Total Other Assets	(715,053)	(722,458)
Plant and Equipment, Net	0	0
TOTAL ASSETS	(800,321)	(807,061)
CURRENT LIABILITIES:
Accounts Payable	0	0
Intercompany Accounts Payable	(85,268)	(70,529)
Short-term Debt	0
Accrued Liabilities	0	(14,074)
Total Current Liabilities	(85,268)	(84,603)
OTHER LIABILITIES:
Accrued Pension Cost	0	0
Accrued Employee Benefits	0	0
Accrued Postretirement Health Care Obligation	0	0
Intercompany Note Payable	(172,206)	(152,356)
Deferred Income Tax Liabilities	(32,263)	(32,303)
Other Long-Term Liabilities	0	0
Long-Term Debt	0	0
Total Other Liabilities	(204,469)	(184,659)
Total Shareholders' Investment	(510,584)	(537,799)
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	$ (800,321)	$ (807,061)

Separate Financial Informatio61

Separate Financial Information Of Subsidiary Guarantor of Indebtedness (Schedule Of Consolidating Statement Of Operations and Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Net Sales	$ 289,458	$ 292,629
Cost of Goods Sold	237,287	238,462
Cost Of Goods Sold Restructuring Charges	2,459	6,846
Gross Profit	49,712	47,321
Engineering, Selling, General and Administrative Expenses	72,134	70,084
Operating Restructuring Charges	914	955
Equity In Loss From Subsidiaries	0	0
Income (Loss) from Operations	(23,336)	(23,718)
Interest Expense	(4,536)	(4,518)
Other Income, Net	1,455	2,373
Income (Loss) Before Income Taxes	(26,417)	(25,863)
Provision (Credit) for Income Taxes	(8,246)	(10,584)
NET INCOME (LOSS)	(18,171)	(15,279)
Comprehensive Income (Loss)	(28,802)	(19,164)
Briggs & Stratton Corporation [Member]
Net Sales	149,500	145,579
Cost of Goods Sold	128,601	123,956
Cost Of Goods Sold Restructuring Charges	0	0
Gross Profit	20,899	21,623
Engineering, Selling, General and Administrative Expenses	37,805	36,868
Operating Restructuring Charges	890	0
Equity In Loss From Subsidiaries	3,695	4,721
Income (Loss) from Operations	(21,491)	(19,966)
Interest Expense	(4,472)	(4,447)
Other Income, Net	703	1,926
Income (Loss) Before Income Taxes	(25,260)	(22,487)
Provision (Credit) for Income Taxes	(7,089)	(7,208)
NET INCOME (LOSS)	(18,171)	(15,279)
Comprehensive Income (Loss)	(28,802)	(19,164)
Guarantor Subsidiary [Member]
Net Sales	106,506	116,938
Cost of Goods Sold	93,485	104,031
Cost Of Goods Sold Restructuring Charges	1,995	6,846
Gross Profit	11,026	6,061
Engineering, Selling, General and Administrative Expenses	16,954	17,657
Operating Restructuring Charges	24	955
Equity In Loss From Subsidiaries	0	0
Income (Loss) from Operations	(5,952)	(12,551)
Interest Expense	(64)	(71)
Other Income, Net	790	460
Income (Loss) Before Income Taxes	(5,226)	(12,162)
Provision (Credit) for Income Taxes	(1,898)	(4,481)
NET INCOME (LOSS)	(3,328)	(7,681)
Comprehensive Income (Loss)	(3,601)	(7,407)
Non-Guarantor Subsidiaries [Member]
Net Sales	82,492	90,816
Cost of Goods Sold	64,241	71,179
Cost Of Goods Sold Restructuring Charges	464	0
Gross Profit	17,787	19,637
Engineering, Selling, General and Administrative Expenses	17,375	15,559
Operating Restructuring Charges	0	0
Equity In Loss From Subsidiaries	0	0
Income (Loss) from Operations	412	4,078
Interest Expense	0	0
Other Income, Net	(38)	(13)
Income (Loss) Before Income Taxes	374	4,065
Provision (Credit) for Income Taxes	741	1,105
NET INCOME (LOSS)	(367)	2,960
Comprehensive Income (Loss)	(6,506)	(2,500)
Eliminations [Member]
Net Sales	(49,040)	(60,704)
Cost of Goods Sold	(49,040)	(60,704)
Cost Of Goods Sold Restructuring Charges	0	0
Gross Profit	0	0
Engineering, Selling, General and Administrative Expenses	0	0
Operating Restructuring Charges	0	0
Equity In Loss From Subsidiaries	(3,695)	(4,721)
Income (Loss) from Operations	3,695	4,721
Interest Expense	0	0
Other Income, Net	0	0
Income (Loss) Before Income Taxes	3,695	4,721
Provision (Credit) for Income Taxes	0	0
NET INCOME (LOSS)	3,695	4,721
Comprehensive Income (Loss)	$ 10,107	$ 9,907

Separate Financial Informatio62

Separate Financial Information Of Subsidiary Guarantor of Indebtedness (Schedule Of Consolidating Statement Of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Jun. 28, 2015
Net Cash Provided by (Used in) Operating Activities	$ (82,689)	$ (48,878)
Cash Flows from Investing Activities:
Additions to Plant and Equipment	(12,428)	(7,390)
Proceeds Received on Disposition of Plant and Equipment	515	172
Cash Investment In Subsidiary		0
Cash Paid for Acquisition, Net of Cash Acquired	(2,174)	(62,056)
Net Borrowings (Repayments) On Loans Notes Payable And Long Term Debt	0	0
Net Cash Provided by (Used in) Investing Activities	(14,087)	(69,274)
Cash flows from Financing Activities:
Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt	38,410	0
Treasury Stock Purchases	(11,178)	(17,761)
Stock Option Exercise Proceeds and Tax Benefits	6,433	3,151
Cash Investment In Subsidiary	0	0
Net Cash Provided by (Used in) Financing Activities	33,665	(14,610)
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(1,284)	(8)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(64,395)	(132,770)
CASH AND CASH EQUIVALENTS, Beginning	118,390	194,668	$ 194,668
CASH AND CASH EQUIVALENTS, Ending	53,995	61,898	118,390
Parent Company [Member]
Net Cash Provided by (Used in) Operating Activities	(67,715)	(62,214)
Cash Flows from Investing Activities:
Additions to Plant and Equipment	(10,916)	(4,623)
Proceeds Received on Disposition of Plant and Equipment	0	84
Cash Investment In Subsidiary		(4,650)
Cash Paid for Acquisition, Net of Cash Acquired	0	(62,056)
Net Borrowings (Repayments) On Loans Notes Payable And Long Term Debt	2,489	14,429
Net Cash Provided by (Used in) Investing Activities	(8,427)	(56,816)
Cash flows from Financing Activities:
Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt	38,410	0
Treasury Stock Purchases	(11,178)	(17,761)
Stock Option Exercise Proceeds and Tax Benefits	6,433	3,151
Cash Investment In Subsidiary	0	0
Net Cash Provided by (Used in) Financing Activities	33,665	(14,610)
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(42,477)	(133,640)
CASH AND CASH EQUIVALENTS, Beginning	45,395	138,926	138,926
CASH AND CASH EQUIVALENTS, Ending	2,918	5,286	45,395
Guarantor Subsidiaries [Member]
Net Cash Provided by (Used in) Operating Activities	(8,420)	11,158
Cash Flows from Investing Activities:
Additions to Plant and Equipment	(1,126)	(1,358)
Proceeds Received on Disposition of Plant and Equipment	504	57
Cash Investment In Subsidiary		0
Cash Paid for Acquisition, Net of Cash Acquired	0	0
Net Borrowings (Repayments) On Loans Notes Payable And Long Term Debt	0	0
Net Cash Provided by (Used in) Investing Activities	(622)	(1,301)
Cash flows from Financing Activities:
Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt	(8,063)	(11,212)
Treasury Stock Purchases	0	0
Stock Option Exercise Proceeds and Tax Benefits	0	0
Cash Investment In Subsidiary	0	0
Net Cash Provided by (Used in) Financing Activities	(8,063)	(11,212)
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(17,105)	(1,355)
CASH AND CASH EQUIVALENTS, Beginning	17,237	2,680	2,680
CASH AND CASH EQUIVALENTS, Ending	132	1,325	17,237
Non-Guarantor Subsidiaries [Member]
Net Cash Provided by (Used in) Operating Activities	(6,311)	2,660
Cash Flows from Investing Activities:
Additions to Plant and Equipment	(386)	(1,409)
Proceeds Received on Disposition of Plant and Equipment	11	31
Cash Investment In Subsidiary		0
Cash Paid for Acquisition, Net of Cash Acquired	(2,174)	0
Net Borrowings (Repayments) On Loans Notes Payable And Long Term Debt	0	0
Net Cash Provided by (Used in) Investing Activities	(2,549)	(1,378)
Cash flows from Financing Activities:
Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt	5,574	(3,217)
Treasury Stock Purchases	0	0
Stock Option Exercise Proceeds and Tax Benefits	0	0
Cash Investment In Subsidiary	(243)	4,168
Net Cash Provided by (Used in) Financing Activities	5,331	951
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(1,284)	(8)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(4,813)	2,225
CASH AND CASH EQUIVALENTS, Beginning	55,758	53,062	53,062
CASH AND CASH EQUIVALENTS, Ending	50,945	55,287	55,758
Consolidation, Eliminations [Member]
Net Cash Provided by (Used in) Operating Activities	(243)	(482)
Cash Flows from Investing Activities:
Additions to Plant and Equipment	0	0
Proceeds Received on Disposition of Plant and Equipment	0	0
Cash Investment In Subsidiary		4,650
Cash Paid for Acquisition, Net of Cash Acquired	0	0
Net Borrowings (Repayments) On Loans Notes Payable And Long Term Debt	(2,489)	(14,429)
Net Cash Provided by (Used in) Investing Activities	(2,489)	(9,779)
Cash flows from Financing Activities:
Net Borrowings (Repayments) on Loans, Revolver, Notes Payable and Long-Term Debt	2,489	14,429
Treasury Stock Purchases	0	0
Stock Option Exercise Proceeds and Tax Benefits	0	0
Cash Investment In Subsidiary	243	(4,168)
Net Cash Provided by (Used in) Financing Activities	2,732	10,261
EFFECT OF FOREIGN CURRENCY EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS, Beginning	0	0	0
CASH AND CASH EQUIVALENTS, Ending	$ 0	$ 0	$ 0