Johnson Outdoors (JOUT) 10-Q9 May 222022 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Apr. 01, 2022	Apr. 29, 2022
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 1, 2022
Document Transition Report	false
Entity File Number	0-16255
Entity Registrant Name	JOHNSON OUTDOORS INC.
Entity Incorporation, State or Country Code	WI
Entity Tax Identification Number	39-1536083
Entity Address, Address Line One	555 Main Street
Entity Address, City or Town	Racine
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53403
City Area Code	262
Local Phone Number	631-6600
Title of 12(b) Security	Class A Common Stock, $.05 par value per share
Trading Symbol	JOUT
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Entity Central Index Key	0000788329
Current Fiscal Year End Date	--09-30
Class A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		8,960,188
Class B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		1,207,798

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Net sales	$ 189,623	$ 206,156	$ 343,147	$ 371,823
Cost of sales	121,038	112,902	213,931	203,539
Gross profit	68,585	93,254	129,216	168,284
Operating expenses:
Marketing and selling	35,691	36,068	63,923	68,601
Administrative management, finance and information systems	10,249	14,311	22,479	27,202
Research and development	7,216	6,839	13,625	12,888
Total operating expenses	53,156	57,218	100,027	108,691
Operating profit	15,429	36,036	29,189	59,593
Interest income	(102)	(80)	(195)	(162)
Interest expense	49	35	87	67
Other expense (income), net	2,272	(1,229)	1,498	(3,633)
Profit before income taxes	13,210	37,310	27,799	63,321
Income tax expense	3,310	9,476	7,043	15,640
Net income	$ 9,900	$ 27,834	$ 20,756	$ 47,681
Weighted average common shares - Basic:
Participating securities (shares)	28	45	32	37
Weighted average common shares - Dilutive (shares)	10,150	10,120	10,142	10,101
Class A
Weighted average common shares - Basic:
Weighted average common shares - Basic (shares)	8,914	8,863	8,902	8,852
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 0.99	$ 2.78	$ 2.07	$ 4.77
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	$ 0.97	$ 2.74	$ 2.04	$ 4.70
Class B
Weighted average common shares - Basic:
Weighted average common shares - Basic (shares)	1,208	1,212	1,208	1,212
Net income per common share - Basic:
Net income per common share - Basic (USD per share)	$ 0.90	$ 2.53	$ 1.88	$ 4.33
Net income per common share - Diluted:
Net income per common share - Diluted (USD per share)	$ 0.97	$ 2.74	$ 2.04	$ 4.70

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 9,900	$ 27,834	$ 20,756	$ 47,681
Other comprehensive income (loss):
Foreign currency translation	168	(1,512)	(255)	930
Defined benefit pension plan:
Change in pension plans, net of tax of $6, $33, $11, and $67 respectively	16	101	32	202
Total other comprehensive income (loss)	184	(1,411)	(223)	1,132
Total comprehensive income	$ 10,084	$ 26,423	$ 20,533	$ 48,813

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Statement of Comprehensive Income [Abstract]
Pension plans, unrecognized gain, tax	$ 6	$ 33	$ 11	$ 67

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
Current assets:
Cash and cash equivalents	$ 113,186	$ 240,448	$ 186,921
Accounts receivable, net	119,517	71,321	130,139
Inventories	235,220	166,615	124,538
Other current assets	11,232	12,880	9,171
Total current assets	479,155	491,264	450,769
Property, plant and equipment, net of accumulated depreciation of $170,277, $163,891 and $162,934, respectively	80,155	71,510	65,749
Right of use assets	47,225	49,032	43,489
Deferred income taxes	13,142	13,129	11,334
Goodwill	11,235	11,221	11,231
Other intangible assets, net	8,504	8,633	8,753
Other assets	29,373	29,498	27,655
Total assets	668,789	674,287	618,980
Current liabilities:
Accounts payable	56,720	56,744	50,609
Current lease liability	6,080	5,938	5,715
Accrued liabilities:
Salaries, wages and benefits	18,712	26,820	18,221
Accrued warranty	12,083	14,073	12,791
Income taxes payable	4,027	9,436	11,277
Accrued discounts and returns	6,768	6,633	9,406
Accrued customer programs	4,871	6,874	5,741
Other	9,848	11,052	9,743
Total current liabilities	119,109	137,570	123,503
Non-current lease liability	42,233	44,056	38,670
Deferred income taxes	1,653	1,599	1,384
Retirement benefits	1,482	1,389	747
Deferred compensation liability	27,790	27,885	26,222
Other liabilities	1,936	3,283	4,718
Total liabilities	194,203	215,782	195,244
Common stock:
Capital in excess of par value	84,978	82,899	80,183
Retained earnings	385,229	370,501	339,911
Accumulated other comprehensive income	7,163	7,386	5,849
Treasury stock at cost, shares of Class A common stock: 46,045, 42,598 and 41,977, respectively	(3,295)	(2,790)	(2,715)
Total shareholders’ equity	474,586	458,505	423,736
Total liabilities and shareholders’ equity	668,789	674,287	618,980
Class A
Common stock:
Shares issued and outstanding	450	448	447
Class B
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - USD ($) $ in Thousands	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
Accumulated depreciation	$ 170,277	$ 163,891	$ 162,934
Treasury stock (shares)	46,045	42,598	41,977
Class A
Common stock, issued (shares)	8,960,104	8,915,636	8,906,624
Common stock, shares outstanding (shares)	8,960,104	8,915,636	8,906,624
Class B
Common stock, issued (shares)	1,207,882	1,211,564	1,211,564
Common stock, shares outstanding (shares)	1,207,882	1,211,564	1,211,564

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance, beginning of period (shares) at Oct. 02, 2020		10,084,799
Balance, beginning of period at Oct. 02, 2020		$ 504	$ 78,668	$ 296,431	$ 4,717	$ (2,220)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income				19,847
Dividends declared				(2,094)
Award of non-vested shares ( in shares)		33,034
Stock-based compensation			711
Currency translation adjustment					2,442
Change in pension plans, net of tax					101
Purchase of treasury stock at cost (shares)		(5,661)
Purchase of treasury stock at cost						(495)
Balance, end of period (shares) at Jan. 01, 2021		10,112,172
Balance, end of period at Jan. 01, 2021		$ 504	79,379	314,184	7,260	(2,715)
Balance, beginning of period (shares) at Oct. 02, 2020		10,084,799
Balance, beginning of period at Oct. 02, 2020		$ 504	78,668	296,431	4,717	(2,220)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 47,681
Currency translation adjustment	930
Change in pension plans, net of tax	202
Balance, end of period (shares) at Apr. 02, 2021		10,118,188
Balance, end of period at Apr. 02, 2021	423,736	$ 508	80,183	339,911	5,849	(2,715)
Balance, beginning of period (shares) at Jan. 01, 2021		10,112,172
Balance, beginning of period at Jan. 01, 2021		$ 504	79,379	314,184	7,260	(2,715)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	27,834			27,834
Dividends declared				(2,107)
Award of non-vested shares ( in shares)		6,016
Award of non-vested shares		$ 4	(4)
Stock-based compensation			808
Currency translation adjustment	(1,512)				(1,512)
Change in pension plans, net of tax	101				101
Balance, end of period (shares) at Apr. 02, 2021		10,118,188
Balance, end of period at Apr. 02, 2021	423,736	$ 508	80,183	339,911	5,849	(2,715)
Balance, beginning of period (shares) at Oct. 01, 2021		10,127,200
Balance, beginning of period at Oct. 01, 2021	458,505	$ 509	82,899	370,501	7,386	(2,790)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income				10,856
Dividends declared				(3,005)
Award of non-vested shares ( in shares)		34,422
Award of non-vested shares		$ 1	(2)
B to A conversion			(154)			154
Stock-based compensation			1,126
Currency translation adjustment					(423)
Change in pension plans, net of tax					16
Purchase of treasury stock at cost (shares)		(4,577)
Purchase of treasury stock at cost						(461)
Balance, end of period (shares) at Dec. 31, 2021		10,157,045
Balance, end of period at Dec. 31, 2021		$ 510	83,869	378,352	6,979	(3,097)
Balance, beginning of period (shares) at Oct. 01, 2021		10,127,200
Balance, beginning of period at Oct. 01, 2021	458,505	$ 509	82,899	370,501	7,386	(2,790)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	20,756
Currency translation adjustment	(255)
Change in pension plans, net of tax	32
Balance, end of period (shares) at Apr. 01, 2022		10,167,986
Balance, end of period at Apr. 01, 2022	474,586	$ 511	84,978	385,229	7,163	(3,295)
Balance, beginning of period (shares) at Dec. 31, 2021		10,157,045
Balance, beginning of period at Dec. 31, 2021		$ 510	83,869	378,352	6,979	(3,097)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	9,900			9,900
Dividends declared				(3,023)
Award of non-vested shares ( in shares)		13,493
Award of non-vested shares		$ 1
Stock-based compensation			959
Currency translation adjustment	168				168
Change in pension plans, net of tax	16				16
Non-vested stock forfeitures (shares)		(2,040)
Non-vested stock forfeitures			150			(150)
Purchase of treasury stock at cost (shares)		(512)
Purchase of treasury stock at cost						(48)
Balance, end of period (shares) at Apr. 01, 2022		10,167,986
Balance, end of period at Apr. 01, 2022	$ 474,586	$ 511	$ 84,978	$ 385,229	$ 7,163	$ (3,295)

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2022	Dec. 31, 2021	Apr. 02, 2021	Jan. 01, 2021
Statement of Stockholders' Equity [Abstract]
Change in pension plans, net of tax	$ 6	$ 5	$ 33	$ 34

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021
CASH USED FOR OPERATING ACTIVITIES
Net income	$ 20,756	$ 47,681
Adjustments to reconcile net income to net cash used for operating activities:
Depreciation	6,785	6,467
Amortization of intangible assets	129	284
Amortization of deferred financing costs	17	13
Stock based compensation	2,085	1,519
(Gain) loss on disposal of productive assets	(1)	99
Deferred income taxes	(4)	(663)
Change in operating assets and liabilities:
Accounts receivable, net	(48,241)	(62,441)
Inventories, net	(68,853)	(26,918)
Accounts payable and accrued liabilities	(16,579)	19,366
Other current assets	1,613	2,240
Other non-current assets	0	(166)
Other long-term liabilities	(2,558)	1,245
Other, net	203	(681)
CASH USED FOR OPERATING ACTIVITIES	(104,648)	(11,955)
CASH USED FOR INVESTING ACTIVITIES
Proceeds from sale of productive assets	2	6
Capital expenditures	(15,724)	(9,828)
CASH USED FOR INVESTING ACTIVITIES	(15,722)	(9,822)
CASH USED FOR FINANCING ACTIVITIES
Dividends paid	(6,019)	(4,195)
Purchases of treasury stock	(509)	(495)
CASH USED FOR FINANCING ACTIVITIES	(6,528)	(4,690)
Effect of foreign currency rate changes on cash	(364)	951
Decrease in cash and cash equivalents	(127,262)	(25,516)
CASH AND CASH EQUIVALENTS
Beginning of period	240,448	212,437
End of period	113,186	186,921
Supplemental Disclosure:
Cash paid for taxes	9,569	9,669
Cash paid for interest	$ 59	$ 86

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
BASIS OF PRESENTATION	Apr. 01, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of April 1, 2022 and April 2, 2021, and their results of operations for the three and six month periods then ended and cash flows for the six month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2021 which was filed with the Securities and Exchange Commission on December 10, 2021. Due to seasonal variations and other factors, some of which are described herein, including related to the ongoing coronavirus (COVID-19) outbreak and resulting pandemic and the continued disruption to the global supply chain and logistics infrastructure, the results of operations for the three and six months ended April 1, 2022 are not necessarily indicative of the results to be expected for the Company’s full 2022 fiscal year. See "Coronavirus (COVID-19)" below and “Seasonality” and "Coronavirus (COVID-19)" in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. The Company considers all short-term investments in interest-bearing accounts and all securities and other instruments with an original maturity of three months or less, to be equivalent to cash. Cash equivalents are stated at cost which approximates market value. All monetary amounts, other than share and per share amounts, are stated in thousands. Coronavirus (COVID-19) In March 2020, the World Health Organization recognized the coronavirus (COVID-19) outbreak as a global pandemic. In response to the COVID-19 outbreak, the governments of many countries, states, cities and other geographic regions imposed varying degrees of restrictions on social and commercial activity, including travel restrictions, quarantine guidelines, and related actions. These actions promoted social distancing, and subsequently resulted in adopting programs and taking actions to encourage and promote vaccination and implementing other similar programs all in an effort to slow the spread of the virus. These measures have had significant adverse impacts upon many sectors of the economy, including manufacturing and retail commerce. While government mandates eased in the latter half of fiscal 2020, these mandates continued to emphasize social distancing measures to the general public. As a result, because we sell products that are used in a safe and socially distant manner in the great outdoors, the COVID-19 pandemic has had an overall favorable effect on our sales levels and the demand for our products starting at the end of our fiscal 2020 and continuing into fiscal 2022. Specifically, the Company has seen increased participation in fishing, camping and watercraft recreation and consumer demand for our products in these business segments. Nonetheless, the continued evolution of the pandemic has resulted in disruptions to the global supply chain and the logistics infrastructure (including with respect to the sourcing, timing, availability and cost of raw materials and components that are necessary to manufacture our products). The lingering impact of these disruptions is not fully known as they, along with certain inflationary pressures in the economy, may result in economic slowdowns and ultimately lower demand for discretionary goods like our outdoor recreational products. Furthermore, the continued impact of the pandemic on the global supply chain (including with respect to impacting the sourcing, timing, availability and cost of raw materials and components that are necessary to manufacture our products) is beyond our control and remains highly uncertain and cannot be predicted at his time.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	6 Months Ended
ACCOUNTS RECEIVABLE	Apr. 01, 2022
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLEAccounts receivable are stated net of allowances for doubtful accounts of $1,504, $2,494 and $2,463 as of April 1, 2022, October 1, 2021 and April 2, 2021, respectively. The increase in net accounts receivable to $119,517 as of April 1, 2022 from $71,321 as of October 1, 2021 is attributable to the seasonal nature of the Company’s business and the impact COVID-19 has had on generating heightened interest in outdoor activities which has resulted in increases in sales volumes between periods. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns about a receivable exist, a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business segment. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

EARNINGS PER SHARE (_EPS_)

EARNINGS PER SHARE (“EPS”)	6 Months Ended
EARNINGS PER SHARE (“EPS”)	Apr. 01, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE (“EPS”)	EARNINGS PER SHARE (“EPS”) Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method. Grants of restricted stock which receive non-forfeitable dividends are classified as participating securities and are required to be included as part of the basic weighted average share calculation under the two-class method. Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above. As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. Basic EPS Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively. In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities. For the three and six month periods ended April 1, 2022 and April 2, 2021, basic income per share for the Class A and Class B shares has been presented using the two class method and reflects the allocation of undistributed income described above. Diluted EPS Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units (“stock units” or “units”) and non-vested restricted stock. Anti-dilutive stock options, units and non-vested stock are excluded from the calculation of diluted EPS. The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock. Therefore, diluted net income per share is the same for both Class A and Class B common shares. In periods where the Company reports a net loss, the effect of anti-dilutive stock options and units is excluded and diluted loss per share is equal to basic loss per share for both classes of stock. For the three and six month periods ended April 1, 2022 and April 2, 2021, diluted net income per share reflects the effect of dilutive stock units and assumes the conversion of Class B common stock into Class A common stock. Shares of non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 39,163 and 40,024 for the three months ended April 1, 2022 and April 2, 2021, respectively, and 38,540 and 40,336 for the six months ended April 1, 2022 and April 2, 2021, respectively. Stock units that could potentially dilute earnings per share in the future and which were not included in the fully diluted computation because they would have been anti-dilutive were 37,904 and 24,894 for the three month periods ended April 1, 2022 and April 2, 2021, respectively, and 33,966 and 32,917 for the six month periods ended April 1, 2022 and April 2, 2021, respectively. Dividends per share Dividends per share for the three and six month periods ended April 1, 2022 and April 2, 2021 were as follows: Three Months Ended Six months ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Dividends declared per common share: Class A $ 0.30 $ 0.21 $ 0.60 $ 0.42 Class B $ 0.27 $ 0.19 $ 0.55 $ 0.38

STOCK-BASED COMPENSATION AND ST

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS	6 Months Ended
STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS	Apr. 01, 2022
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS	STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS The Company’s current stock ownership plans allow for issuance of stock options to acquire shares of Class A common stock by key executives and non-employee directors. Current plans also allow for issuance of shares of restricted stock, restricted stock units or stock appreciation rights in lieu of stock options. Under the Company’s 2012 Non-Employee Director Stock Ownership Plan and the 2020 Long-Term Incentive Plan (the only plans where shares currently remain available for future equity incentive awards) there were a total of 466,598 shares of the Company’s Class A common stock available for future grant to non-employee directors and key executives at April 1, 2022. Share awards previously made under the Company's 2010 Long-Term Stock Incentive Plan, which no longer allows for additional share grants, also remain outstanding. Non-vested Stock All shares of non-vested restricted stock awarded by the Company have been granted in the form of shares of Class A common stock at their fair market value on the date of grant and vest within one year from the date of grant for stock granted to directors and four years from the date of grant for stock granted to officers and employees. The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s Class A shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s Class A shares traded. A summary of non-vested stock activity for the six months ended April 1, 2022 related to the Company’s stock ownership plans is as follows: Shares Weighted Average Non-vested stock at October 1, 2021 37,591 $ 80.86 Non-vested stock grants 14,958 90.58 Restricted stock vested (10,098) 92.08 Forfeitures (2,040) 73.52 Non-vested stock at April 1, 2022 40,411 82.02 Non-vested stock grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of shares by tendering a portion of the vested shares back to the Company. Shares tendered back to the Company were 1,778 and 2,341 during the six month periods ended April 1, 2022 and April 2, 2021, respectively. Stock compensation expense, net of forfeitures, related to non-vested stock was $266 and $297 for the three month periods ended April 1, 2022 and April 2, 2021, respectively, and $561 and $576 for the six month periods ended April 1, 2022 and April 2, 2021, respectively. Unrecognized compensation cost related to non-vested stock as of April 1, 2022 was $2,072, which amount will be amortized to expense through November 2025 or adjusted for changes in future estimated or actual forfeitures. The fair value of restricted stock vested during the six month periods ended April 1, 2022 and April 2, 2021 was $1,053 and $1,258, respectively. Restricted Stock Units All restricted stock units (RSUs) awarded by the Company have been granted in the form of units payable in shares of Class A common stock upon vesting. The units are valued at the fair market value of a share of Class A common stock on the date of grant and vest within one year from the date of grant for RSUs granted to directors and three years from the date of grant for RSUs granted to employees. The fair value at the date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock trading price on the date of grant or, if the Company’s Class A shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s Class A shares traded. A summary of RSU activity for the six months ended April 1, 2022 follows: Number of RSUs Weighted Average RSUs at October 1, 2021 69,768 $ 73.60 RSUs granted 19,758 101.22 RSUs vested (22,192) 71.42 RSU's forfeited (1,340) 74.62 RSUs at April 1, 2022 65,994 82.58 Stock compensation expense, net of forfeitures, related to RSUs was $597 and $511 for the three month periods ended April 1, 2022 and April 2, 2021, respectively, and $1,325 and $943 for the six month periods ended April 1, 2022 and April 2, 2021, respectively. Unrecognized compensation cost related to non-vested RSUs as of April 1, 2022 was $3,577, which amount will be amortized to expense through September 2024 or adjusted for changes in future estimated or actual forfeitures. RSU grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of units and issuance of unrestricted shares of Class A common stock by tendering a portion of such unrestricted shares back to the Company. Shares tendered back to the Company for this purpose were 2,799 and 3,320 during the six month periods ended April 1, 2022 and April 2, 2021, respectively. The fair value of restricted stock units recognized as a tax deduction during the six month periods ended April 1, 2022 and April 2, 2021 was $2,849 and $2,148, respectively. Compensation expense related to units earned by employees (as opposed to grants to outside directors) is based upon the attainment of certain Company financial goals related to cumulative net sales and cumulative operating profit over a three-year performance period. Awards are only paid if at least 80% of the target levels are met and maximum payouts are made if 120% or more of target levels are achieved. The payouts for achievement at the threshold levels of performance are equal to 50% of the target award amount. The payouts for achievement at maximum levels of performance are equal to 150% of the target award amount. To the extent earned, awards are issued in shares of Company Class A common stock after the end of the three-year performance period. Employees’ Stock Purchase Plan The Company’s shareholders have adopted the Johnson Outdoors Inc. 2009 Employees’ Stock Purchase Plan, which was most recently amended on March 2, 2017, and which provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or on the date of purchase, whichever is lower.

PENSION PLANS

PENSION PLANS	6 Months Ended
PENSION PLANS	Apr. 01, 2022
Retirement Benefits [Abstract]
PENSION PLANS	PENSION PLANS The Company has non-contributory defined benefit pension plans covering certain of its U.S. employees. Retirement benefits are generally provided based on the employees’ years of service and average earnings. Normal retirement age is 65, with provisions for earlier retirement. During the fourth quarter of fiscal 2021, the Company terminated its Johnson Outdoors Inc. Mankato Operations Pension Plan and Old Town Canoe Company Pension Plan (collectively, "the Terminated Plans"), both of which were frozen defined benefit pension plans at the time of termination. In connection with the plan terminations, the Company settled all future obligations under the Terminated Plans through a combination of lump-sum payments to eligible participants who elected to receive them, and the transfer of any remaining benefit obligations under the Terminated Plans to a third-party insurance company under a group annuity contract. The Company still maintains the Johnson Outdoors Inc. Supplemental Executive Retirement Plan ("SERP"), and all future benefit payments to participants under this plan are made from the Company's general assets. The Company made contributions of $25 and $44 to its pension plans for the three months ended April 1, 2022 and April 2, 2021, respectively, and contributions of $50 and $88 for the six months ended April 1, 2022 and April 2, 2021, respectively. The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three and six month periods ended April 1, 2022 and April 2, 2021 were as follows: Three Months Ended Six Months Ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Components of net periodic benefit cost: Service cost $ — $ — $ — $ — Interest on projected benefit obligation 7 233 14 466 Less estimated return on plan assets — 160 — 321 Amortization of unrecognized losses 21 134 42 269 Net periodic benefit cost $ 28 $ 207 $ 56 $ 414

INCOME TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Apr. 01, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the three and six months ended April 1, 2022 and April 2, 2021, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows: Three Months Ended Six Months Ended (thousands, except tax rate data) April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Profit before income taxes $ 13,210 $ 37,310 $ 27,799 $ 63,321 Income tax expense 3,310 9,476 7,043 15,640 Effective income tax rate 25.1 % 25.4 % 25.3 % 24.7 % The effective tax rate for the three months ended April 1, 2022 and the prior year quarter were consistent with no primary factors materially impacting the rate. The effective tax rate was higher for the six months ended April 1, 2022 compared to the prior year period mainly due to the favorable impact from an intra-entity transfer of an asset other than inventory recorded in the prior year. The impact of the Company’s operations in jurisdictions where a valuation allowance is assessed is removed from the overall effective tax rate methodology and recorded directly based on year to date results for the year for which no tax expense or benefit can be recognized. The significant tax jurisdictions that have a valuation allowance for the periods ended April 1, 2022 and April 2, 2021 were: April 1, 2022 April 2, 2021 France France Indonesia Indonesia Switzerland Switzerland The Company regularly assesses the adequacy of its provisions for income tax contingencies in accordance with the applicable authoritative guidance on accounting for income taxes. As a result, the Company may adjust the reserves for unrecognized tax benefits due to the impact of changes in its assumptions or as a result of new facts and developments, such as changes to interpretations of relevant tax law, assessments from taxing authorities, settlements with taxing authorities and lapses of statutes of limitation. The Company’s 2022 fiscal year tax expense is anticipated to be unchanged related to uncertain income tax positions. In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized benefits as a component of income tax expense. The Company is projecting accrued interest of $100 related to uncertain income tax positions for the fiscal year ending September 30, 2022. The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. As of the date of this report, the following tax years remain open to examination by the respective significant tax jurisdictions: Jurisdiction Fiscal Years United States 2018-2021 Canada 2018-2021 France 2018-2021 Germany 2019-2021 Italy 2019-2021 Switzerland 2011-2021

INVENTORIES

INVENTORIES	6 Months Ended
INVENTORIES	Apr. 01, 2022
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The Company values inventory at the lower of cost (determined using the first-in first-out method) or net realizable value. Inventories at the end of the respective periods consisted of the following: April 1, October 1, April 2, Raw materials $ 163,390 $ 110,974 $ 74,780 Work in process 214 116 126 Finished goods 71,616 55,525 49,632 $ 235,220 $ 166,615 $ 124,538

GOODWILL

GOODWILL	6 Months Ended
GOODWILL	Apr. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The changes in goodwill during the six months ended April 1, 2022 and April 2, 2021 were as follows: April 1, 2022 April 2, 2021 Balance at beginning of period $ 11,221 $ 11,184 Amount attributable to movements in foreign currency rates 14 47 Balance at end of period $ 11,235 $ 11,231

WARRANTIES

WARRANTIES	6 Months Ended
WARRANTIES	Apr. 01, 2022
Product Warranties Disclosures [Abstract]
WARRANTIES	WARRANTIES The Company provides warranties on certain of its products as they are sold. The following table summarizes the Company’s warranty activity for the six months ended April 1, 2022 and April 2, 2021. April 1, 2022 April 2, 2021 Balance at beginning of period $ 14,073 $ 10,849 Expense accruals for warranties issued during the period 1,816 6,028 Less current period warranty claims paid 3,806 4,086 Balance at end of period $ 12,083 $ 12,791

CONTINGENCIES

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Apr. 01, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIESThe Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and regulatory matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

INDEBTEDNESS

INDEBTEDNESS	6 Months Ended
INDEBTEDNESS	Apr. 01, 2022
Debt Disclosure [Abstract]
INDEBTEDNESS	INDEBTEDNESS The Company had no debt outstanding at April 1, 2022, October 1, 2021, or April 2, 2021. Revolvers The Company and certain of its subsidiaries have entered into an unsecured credit facility with PNC Bank National Association and Associated Bank, N.A. ("the Lending Group"). This credit facility consists of a $75 million Revolving Credit Facility among the Company, certain of the Company’s subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lender named therein (as amended, the “Credit Agreement” or “Revolver”). The Revolver provides for borrowing of up to an aggregate principal amount not to exceed $75,000 with a $50,000 accordion feature that gives the Company the option to increase the maximum financing availability (i.e., an aggregate borrowing amount of $125,000) subject to the conditions of the Credit Agreement and subject to the approval of the lenders. On July 15, 2021, the Company entered into a First Amendment to this credit facility that extended its expiration date from November 15, 2022, to July 15, 2026. Other key provisions of the credit facility remained as outlined above and the description herein is qualified in its entirety by the terms and conditions of the original Debt Agreement (a copy of which was filed as Exhibit 99.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on November 20, 2017) and the Amendment, (a copy of which was filed as Exhibit 10.1 to the current report on Form 8-K dated and filed with the Securities and Exchange Commission on July 16, 2021). The interest rate on the Revolver is based on LIBOR plus an applicable margin, which margin resets each quarter. The applicable margin ranges from 1.00% to 1.75% and is dependent on the Company’s leverage ratio for the trailing twelve month period. The interest rates on the Revolver at both April 1, 2022 and April 2, 2021 were approximately 1.4% and 1.1%, respectively. The Credit Agreement restricts the Company's ability to incur additional debt, includes maximum leverage ratio and minimum interest coverage ratio covenants and is unsecured. Other Borrowings

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	6 Months Ended
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	Apr. 01, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives. In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements. Foreign Exchange Risk The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Hong Kong dollars and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 12% of the Company’s revenues for the six month period ended April 1, 2022 were denominated in currencies other than the U.S. dollar. Approximately 4% were denominated in euros, approximately 6% were denominated in Canadian dollars and approximately 1% were denominated in Hong Kong dollars, with the remaining revenues denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause the Company to experience unexpected financial losses or cash flow needs. The Company may mitigate a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate to be paid or received for a fixed amount of currency at a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments, including commitments for inventory purchases, denominated in foreign currencies. As of April 1, 2022 and April 2, 2021, the Company held no foreign currency forward contracts.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
FAIR VALUE MEASUREMENTS	Apr. 01, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established based on three levels of inputs, of which the first two are considered observable and the last unobservable. • Level 1 - Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets or liabilities. • Level 2 - Inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. These are typically obtained from readily-available pricing sources for comparable instruments. • Level 3 - Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own assumptions of the data that market participants would use in pricing the asset or liability, based on the best information available in the circumstances. The carrying amounts of cash, cash equivalents, short term investments, accounts receivable, and accounts payable approximated their fair values at April 1, 2022, October 1, 2021 and April 2, 2021 due to the short term maturities of these instruments. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at their fair value. Valuation Techniques Rabbi Trust Assets Rabbi trust assets are classified as trading securities and are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets. The rabbi trust assets are used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan. These assets are included in "Other assets" in the accompanying Company's Condensed Consolidated Balance Sheets, and the mark to market adjustments on the assets are recorded in “Other income, net” in the accompanying Condensed Consolidated Statements of Operations. The offsetting deferred compensation liability is also reported at fair value as "Deferred compensation liability" in the Company's accompanying Condensed Consolidated Balance Sheets. Changes in the liability are recorded in "Administrative management, finance and information systems" expense in the accompanying Condensed Consolidated Statements of Operations. The following table summarizes the Company’s financial assets measured at fair value as of April 1, 2022: Level 1 Level 2 Level 3 Total Assets: Rabbi trust assets $ 27,758 $ — $ — $ 27,758 The following table summarizes the Company’s financial assets measured at fair value as of October 1, 2021: Level 1 Level 2 Level 3 Total Assets: Rabbi trust assets $ 27,851 $ — $ — $ 27,851 The following table summarizes the Company’s financial assets measured at fair value as of April 2, 2021: Level 1 Level 2 Level 3 Total Assets: Rabbi trust assets $ 26,186 $ — $ — $ 26,186 The effect of changes in the fair value of financial instruments on the accompanying Condensed Consolidated Statements of Operations for the three and six month periods ended April 1, 2022 and April 2, 2021 was: Three Months Ended Six months ended Location of (expense) income recognized in Statement of Operations April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Rabbi trust assets Other (expense) income, net $ (2,144) $ 1,204 $ (1,049) $ 3,800

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	6 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Apr. 01, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Recently adopted accounting pronouncements In June 2016, the FASB issued ASU 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. This guidance was effective for the Company in the first quarter of fiscal year 2021, and must be adopted by applying a cumulative effect adjustment to retained earnings. The Company adopted the provisions of this ASU at the beginning of the first quarter of fiscal 2021, however the ASU did not have a significant impact on its financial statements, and therefore no adjustment to retained earnings was necessary. In August 2018, the FASB issued ASU 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans (Topic 715) , which modifies the disclosure requirements for employers that sponsor defined pension or postretirement plans. The amendments in this guidance are effective for fiscal years ending after December 15, 2020, with early adoption permitted. The Company adopted the provisions of this ASU in fiscal 2021, however, the ASU did not have a significant impact on its disclosures. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740)—Simplifying the Accounting for Income Taxes. ASU 2019-12 is intended to simplify accounting for income taxes. It removes certain exceptions to the general principles in Topic 740 and amends existing guidance to improve consistent application. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years, with early adoption permitted. The Company adopted the provisions of this ASU in the first quarter of fiscal 2022, however, the ASU did not have a significant impact on its financial statements. Recently issued accounting pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848).

REVENUES

REVENUES	6 Months Ended
REVENUES	Apr. 01, 2022
Revenue from Contract with Customer [Abstract]
REVENUES	REVENUES Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of control of our goods at a point in time based on shipping terms and transfer of title. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Sales are made on normal and customary short-term credit terms, generally ranging from 30 to 90 days, or upon delivery of point of sale transactions. Sales, value add, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The Company enters into contractual arrangements with customers in the form of individual customer orders which specify the goods, quantity, pricing, and associated order terms. The Company does not have contracts which are satisfied over time. Due to the nature of these contracts, no significant judgment exists in relation to the identification of the customer contract, satisfaction of the performance obligation, or transaction price. The Company expenses incremental costs of obtaining a contract due to the short-term nature of the contracts. Estimated costs of returns, allowances and discounts, based on historic experience, are accrued as a reduction to sales when revenue is recognized. The Company provides customers the right to return eligible products under certain circumstances. At April 1, 2022, the right to returns asset was $827 and the accrued returns liability was $2,283. At April 2, 2021, the right to returns asset was $1,487 and the accrued returns liability was $4,030. The Company also offers assurance-type warranties relating to its products sold to end customers that continue to be accounted for under ASC 460 Guarantees. The Company generally accounts for shipping and handling activities as a fulfillment activity, consistent with the timing of revenue recognition; that is, when a customer takes control of the transferred goods. In the event that a customer were to take control of a product upon or after shipment, the Company has made an accounting policy election to treat such shipping and handling activities as a fulfillment cost. Shipping and handling fees billed to customers are included in "Net Sales," and shipping and handling costs are recognized within "Marketing and selling expenses" in the same period the related revenue is recognized. The Company has a wide variety of seasonal, outdoor recreation products used primarily for fishing from a boat, diving, paddling, hiking and camping, that are sold to a variety of customers in multiple end markets. Nonetheless, the revenue recognition policies are similar among all the various products sold by the Company. See Note 16 for required disclosures of disaggregated revenue.

SEGMENTS OF BUSINESS

SEGMENTS OF BUSINESS	6 Months Ended
SEGMENTS OF BUSINESS	Apr. 01, 2022
Segment Reporting [Abstract]
SEGMENTS OF BUSINESS	SEGMENTS OF BUSINESS The Company conducts its worldwide operations through separate business segments, each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe, Canada and the Pacific Basin. During the three and six month periods ended April 1, 2022, combined net sales to one customer of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $21,616 and $48,921, respectively, of the Company's consolidated revenues. During the three and six month periods ended April 2, 2021, combined net sales to two customers of the Company's Fishing, Camping and Watercraft Recreation segments represented approximately $45,735 and $99,308, respectively, of the Company's consolidated revenues. Net sales and operating profit include both sales to customers, as reported in the Company’s accompanying Condensed Consolidated Statements of Operations, and interunit transfers, which are priced to recover cost plus an appropriate profit margin. Total assets represent assets that are used in the Company’s operations in each business segment at the end of the periods presented. A summary of the Company’s operations by business segment is presented below: Three Months Ended Six Months Ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 October 1, 2021 Net sales: Fishing: Unaffiliated customers $ 129,134 $ 159,770 $ 237,315 $ 286,629 Interunit transfers 189 246 364 386 Camping: Unaffiliated customers 19,155 14,231 33,273 26,416 Interunit transfers 12 13 28 22 Watercraft Recreation: Unaffiliated customers 23,008 17,768 37,606 30,165 Interunit transfers 1 10 3 56 Diving Unaffiliated customers 18,192 14,205 34,682 28,295 Interunit transfers 2 3 3 6 Other / Corporate 134 182 271 318 Eliminations (204) (272) (398) (470) Total $ 189,623 $ 206,156 $ 343,147 $ 371,823 Operating profit (loss): Fishing $ 11,321 $ 40,400 $ 27,613 $ 68,163 Camping 5,119 2,962 7,869 5,770 Watercraft Recreation 3,164 2,814 4,695 3,883 Diving 1,209 (1,253) 1,662 (1,594) Other / Corporate (5,384) (8,887) (12,650) (16,629) $ 15,429 $ 36,036 $ 29,189 $ 59,593 Total assets (end of period): Fishing $ 375,637 $ 288,924 $ 285,321 Camping 58,574 41,592 54,276 Watercraft Recreation 44,613 30,147 27,530 Diving 72,070 65,556 67,069 Other / Corporate 117,895 192,761 240,091 $ — $ — $ 668,789 $ 618,980 $ 674,287 1

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	Apr. 01, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended April 1, 2022 were as follows: Foreign Unamortized Accumulated Balance at December 31, 2021 $ 7,183 $ (204) $ 6,979 Other comprehensive income before reclassifications 168 — 168 Amounts reclassified from accumulated other comprehensive income — 22 22 Tax effects — (6) (6) Balance at April 1, 2022 $ 7,351 $ (188) $ 7,163 The changes in AOCI by component, net of tax, for the three months ended April 2, 2021 were as follows: Foreign Unamortized Accumulated Balance at January 1, 2021 $ 9,765 $ (2,505) $ 7,260 Other comprehensive income before reclassifications (1,512) — (1,512) Amounts reclassified from accumulated other comprehensive income — 134 134 Tax effects — (33) (33) Balance at April 2, 2021 $ 8,253 $ (2,404) $ 5,849 The changes in AOCI by component, net of tax, for the six months ended April 1, 2022 were as follows: Foreign Unamortized Accumulated Balance at October 1, 2021 $ 7,606 $ (220) $ 7,386 Other comprehensive loss before reclassifications (255) — (255) Amounts reclassified from accumulated other comprehensive income — 43 43 Tax effects — (11) (11) Balance at April 1, 2022 $ 7,351 $ (188) $ 7,163 The changes in AOCI by component, net of tax, for the six months ended April 2, 2021 were as follows: Foreign Unamortized Accumulated Balance at October 2, 2020 $ 7,323 $ (2,606) $ 4,717 Other comprehensive loss before reclassifications 930 — 930 Amounts reclassified from accumulated other comprehensive income — 269 269 Tax effects — (67) (67) Balance at April 2, 2021 $ 8,253 $ (2,404) $ 5,849 The reclassifications out of AOCI for the three and six months ended April 1, 2022 and April 2, 2021 were as follows: Three Months Ended Six Months Ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Statement of Operations Unamortized loss on defined benefit pension plans: Amortization of loss $ 22 $ 134 $ 32 $ 269 Other income and expense Tax effects (6) (33) (11) (67) Income tax expense Total reclassifications for the period $ 16 $ 101 $ 21 $ 202

LEASES

LEASES	6 Months Ended
LEASES	Apr. 01, 2022
Leases [Abstract]
LEASES	LEASES The Company leases certain facilities and machinery and equipment under long-term, non-cancelable operating leases. The Company determines if an arrangement is a lease at inception. As of April 1, 2022, the Company had approximately 200 leases, with remaining terms ranging from less than one year to 18 years. Some of the leases contain variable payment terms, such as payments based on fluctuations in the Consumer Price Index (CPI). Some leases also contain options to extend or terminate the lease. To the extent the Company is reasonably certain to exercise these options, they have been considered in the calculation of the right-of-use ("ROU") assets and lease liabilities. Under current lease agreements, there are no residual value guarantees or restrictive lease covenants. In calculating the ROU assets and lease liabilities, several assumptions and judgments were made by the Company, including whether a contract is or contains a lease under the applicable definition, and the determination of the discount rate, which is assumed to be the incremental borrowing rate. The incremental borrowing rate is derived from information available to the Company at the lease commencement date based on lease length and location. The components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations for the three and six months ended April 1, 2022 and April 2, 2021 were as follows: Three months ended Six months ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Lease Cost Operating lease costs $ 2,111 $ 2,290 $ 4,218 $ 4,077 Short-term lease costs 545 329 959 803 Variable lease costs 43 49 88 92 Total lease cost $ 2,699 $ 2,668 $ 5,265 $ 4,972 Included in the amounts in the table above were rent expense to related parties of $290 and $581 for the three and six months ended April 1, 2022, respectively, and $261 and $516 for the three and six months ended April 2, 2021, respectively. As of April 1, 2022, the Company did not have any finance leases or sublease agreements. Additionally, the Company does not have any leases in which it is the lessor. While the Company extended or renewed various existing leases during the quarter, there were no significant new leases entered into during the quarter ended April 1, 2022. Supplemental balance sheet, cash flow, and other information related to operating leases was as follows: Six months ended April 1, 2022 April 2, 2021 Operating leases: Operating lease ROU assets $ 47,225 $ 43,489 Current operating lease liabilities 6,080 5,715 Non-current operating lease liabilities 42,233 38,670 Total operating lease liabilities $ 48,313 $ 44,385 Weighted average remaining lease term (in years) 11.86 13.53 Weighted average discount rate 3.09 % 3.16 % Cash paid for amounts included in the measurement of lease liabilities $ 3,739 $ 3,757 Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at April 1, 2022 were as follows: Year Related parties included Total Remainder of 2022 $ 594 $ 4,106 2023 1,233 7,577 2024 1,270 6,795 2025 1,307 6,211 2026 1,347 4,609 Thereafter 226 29,767 Total undiscounted lease payments 5,977 59,065 Less: Imputed interest (229) (10,752) Total net lease liability $ 5,748 $ 48,313 During the second quarter of fiscal 2021, the Company amended its agreement with the landlord on an existing leased facility. Payments under the amended agreement are expected to begin in fiscal year 2022 and go through June 2039, and total estimated rental payments, not included in the amounts above, will be approximately $14 million over the course of the lease as amended. As of April 1, 2022, the Company did not have any other additional significant operating lease commitments that have not yet commenced.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
BASIS OF PRESENTATION (Policies)	Apr. 01, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of April 1, 2022 and April 2, 2021, and their results of operations for the three and six month periods then ended and cash flows for the six month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 1, 2021 which was filed with the Securities and Exchange Commission on December 10, 2021. Due to seasonal variations and other factors, some of which are described herein, including related to the ongoing coronavirus (COVID-19) outbreak and resulting pandemic and the continued disruption to the global supply chain and logistics infrastructure, the results of operations for the three and six months ended April 1, 2022 are not necessarily indicative of the results to be expected for the Company’s full 2022 fiscal year. See "Coronavirus (COVID-19)" below and “Seasonality” and "Coronavirus (COVID-19)" in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. The Company considers all short-term investments in interest-bearing accounts and all securities and other instruments with an original maturity of three months or less, to be equivalent to cash. Cash equivalents are stated at cost which approximates market value. All monetary amounts, other than share and per share amounts, are stated in thousands.
Coronavirus (COVID-19)	Coronavirus (COVID-19) In March 2020, the World Health Organization recognized the coronavirus (COVID-19) outbreak as a global pandemic. In response to the COVID-19 outbreak, the governments of many countries, states, cities and other geographic regions imposed varying degrees of restrictions on social and commercial activity, including travel restrictions, quarantine guidelines, and related actions. These actions promoted social distancing, and subsequently resulted in adopting programs and taking actions to encourage and promote vaccination and implementing other similar programs all in an effort to slow the spread of the virus. These measures have had significant adverse impacts upon many sectors of the economy, including manufacturing and retail commerce. While government mandates eased in the latter half of fiscal 2020, these mandates continued to emphasize social distancing measures to the general public. As a result, because we sell products that are used in a safe and socially distant manner in the great outdoors, the COVID-19 pandemic has had an overall favorable effect on our sales levels and the demand for our products starting at the end of our fiscal 2020 and continuing into fiscal 2022. Specifically, the Company has seen increased participation in fishing, camping and watercraft recreation and consumer demand for our products in these business segments. Nonetheless, the continued evolution of the pandemic has resulted in disruptions to the global supply chain and the logistics infrastructure (including with respect to the sourcing, timing, availability and cost of raw materials and components that are necessary to manufacture our products). The lingering impact of these disruptions is not fully known as they, along with certain inflationary pressures in the economy, may result in economic slowdowns and ultimately lower demand for discretionary goods like our outdoor recreational products. Furthermore, the continued impact of the pandemic on the global supply chain (including with respect to impacting the sourcing, timing, availability and cost of raw materials and components that are necessary to manufacture our products) is beyond our control and remains highly uncertain and cannot be predicted at his time.
Recently adapted and issued accounting pronouncements	Recently adopted accounting pronouncements In June 2016, the FASB issued ASU 2016-13 “Financial Instruments - Credit Losses (Topic 326)” and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. This guidance was effective for the Company in the first quarter of fiscal year 2021, and must be adopted by applying a cumulative effect adjustment to retained earnings. The Company adopted the provisions of this ASU at the beginning of the first quarter of fiscal 2021, however the ASU did not have a significant impact on its financial statements, and therefore no adjustment to retained earnings was necessary. In August 2018, the FASB issued ASU 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans (Topic 715) , which modifies the disclosure requirements for employers that sponsor defined pension or postretirement plans. The amendments in this guidance are effective for fiscal years ending after December 15, 2020, with early adoption permitted. The Company adopted the provisions of this ASU in fiscal 2021, however, the ASU did not have a significant impact on its disclosures. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740)—Simplifying the Accounting for Income Taxes. ASU 2019-12 is intended to simplify accounting for income taxes. It removes certain exceptions to the general principles in Topic 740 and amends existing guidance to improve consistent application. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years, with early adoption permitted. The Company adopted the provisions of this ASU in the first quarter of fiscal 2022, however, the ASU did not have a significant impact on its financial statements. Recently issued accounting pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848).
Revenues	Revenue is recognized when obligations under the terms of a contract with our customer are satisfied; generally this occurs with the transfer of control of our goods at a point in time based on shipping terms and transfer of title. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Sales are made on normal and customary short-term credit terms, generally ranging from 30 to 90 days, or upon delivery of point of sale transactions. Sales, value add, and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The Company enters into contractual arrangements with customers in the form of individual customer orders which specify the goods, quantity, pricing, and associated order terms. The Company does not have contracts which are satisfied over time. Due to the nature of these contracts, no significant judgment exists in relation to the identification of the customer contract, satisfaction of the performance obligation, or transaction price. The Company expenses incremental costs of obtaining a contract due to the short-term nature of the contracts. Estimated costs of returns, allowances and discounts, based on historic experience, are accrued as a reduction to sales when revenue is recognized. The Company provides customers the right to return eligible products under certain circumstances. At April 1, 2022, the right to returns asset was $827 and the accrued returns liability was $2,283. At April 2, 2021, the right to returns asset was $1,487 and the accrued returns liability was $4,030. The Company also offers assurance-type warranties relating to its products sold to end customers that continue to be accounted for under ASC 460 Guarantees. The Company generally accounts for shipping and handling activities as a fulfillment activity, consistent with the timing of revenue recognition; that is, when a customer takes control of the transferred goods. In the event that a customer were to take control of a product upon or after shipment, the Company has made an accounting policy election to treat such shipping and handling activities as a fulfillment cost. Shipping and handling fees billed to customers are included in "Net Sales," and shipping and handling costs are recognized within "Marketing and selling expenses" in the same period the related revenue is recognized.

EARNINGS PER SHARE (_EPS_) (Tab

EARNINGS PER SHARE (“EPS”) (Tables)	6 Months Ended
EARNINGS PER SHARE (“EPS”) (Tables)	Apr. 01, 2022
Earnings Per Share [Abstract]
Schedule of dividends declared	Dividends per share for the three and six month periods ended April 1, 2022 and April 2, 2021 were as follows: Three Months Ended Six months ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Dividends declared per common share: Class A $ 0.30 $ 0.21 $ 0.60 $ 0.42 Class B $ 0.27 $ 0.19 $ 0.55 $ 0.38

STOCK-BASED COMPENSATION AND _2

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)	6 Months Ended
STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Tables)	Apr. 01, 2022
Share-based Payment Arrangement [Abstract]
Schedule of non-vested stock activity	A summary of non-vested stock activity for the six months ended April 1, 2022 related to the Company’s stock ownership plans is as follows: Shares Weighted Average Non-vested stock at October 1, 2021 37,591 $ 80.86 Non-vested stock grants 14,958 90.58 Restricted stock vested (10,098) 92.08 Forfeitures (2,040) 73.52 Non-vested stock at April 1, 2022 40,411 82.02
Schedule of RSU activity	A summary of RSU activity for the six months ended April 1, 2022 follows: Number of RSUs Weighted Average RSUs at October 1, 2021 69,768 $ 73.60 RSUs granted 19,758 101.22 RSUs vested (22,192) 71.42 RSU's forfeited (1,340) 74.62 RSUs at April 1, 2022 65,994 82.58

PENSION PLANS (Tables)

PENSION PLANS (Tables)	6 Months Ended
PENSION PLANS (Tables)	Apr. 01, 2022
Retirement Benefits [Abstract]
Schedule of components of net periodic benefit cost	The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three and six month periods ended April 1, 2022 and April 2, 2021 were as follows: Three Months Ended Six Months Ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Components of net periodic benefit cost: Service cost $ — $ — $ — $ — Interest on projected benefit obligation 7 233 14 466 Less estimated return on plan assets — 160 — 321 Amortization of unrecognized losses 21 134 42 269 Net periodic benefit cost $ 28 $ 207 $ 56 $ 414

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
INCOME TAXES (Tables)	Apr. 01, 2022
Income Tax Disclosure [Abstract]
Summary of earnings before income taxes, income tax expense and effective income tax rate	For the three and six months ended April 1, 2022 and April 2, 2021, the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows: Three Months Ended Six Months Ended (thousands, except tax rate data) April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Profit before income taxes $ 13,210 $ 37,310 $ 27,799 $ 63,321 Income tax expense 3,310 9,476 7,043 15,640 Effective income tax rate 25.1 % 25.4 % 25.3 % 24.7 %
Summary of tax jurisdictions of entities with valuation allowances	The significant tax jurisdictions that have a valuation allowance for the periods ended April 1, 2022 and April 2, 2021 were: April 1, 2022 April 2, 2021 France France Indonesia Indonesia Switzerland Switzerland
Summary of income tax examinations	As of the date of this report, the following tax years remain open to examination by the respective significant tax jurisdictions: Jurisdiction Fiscal Years United States 2018-2021 Canada 2018-2021 France 2018-2021 Germany 2019-2021 Italy 2019-2021 Switzerland 2011-2021

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
INVENTORIES (Tables)	Apr. 01, 2022
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories at the end of the respective periods consisted of the following: April 1, October 1, April 2, Raw materials $ 163,390 $ 110,974 $ 74,780 Work in process 214 116 126 Finished goods 71,616 55,525 49,632 $ 235,220 $ 166,615 $ 124,538

GOODWILL (Tables)

GOODWILL (Tables)	6 Months Ended
GOODWILL (Tables)	Apr. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The changes in goodwill during the six months ended April 1, 2022 and April 2, 2021 were as follows: April 1, 2022 April 2, 2021 Balance at beginning of period $ 11,221 $ 11,184 Amount attributable to movements in foreign currency rates 14 47 Balance at end of period $ 11,235 $ 11,231

WARRANTIES (Tables)

WARRANTIES (Tables)	6 Months Ended
WARRANTIES (Tables)	Apr. 01, 2022
Product Warranties Disclosures [Abstract]
Summary of warranty activity	The following table summarizes the Company’s warranty activity for the six months ended April 1, 2022 and April 2, 2021. April 1, 2022 April 2, 2021 Balance at beginning of period $ 14,073 $ 10,849 Expense accruals for warranties issued during the period 1,816 6,028 Less current period warranty claims paid 3,806 4,086 Balance at end of period $ 12,083 $ 12,791

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Apr. 01, 2022
Fair Value Disclosures [Abstract]
Summary of financial assets measured at fair value	The following table summarizes the Company’s financial assets measured at fair value as of April 1, 2022: Level 1 Level 2 Level 3 Total Assets: Rabbi trust assets $ 27,758 $ — $ — $ 27,758 The following table summarizes the Company’s financial assets measured at fair value as of October 1, 2021: Level 1 Level 2 Level 3 Total Assets: Rabbi trust assets $ 27,851 $ — $ — $ 27,851 The following table summarizes the Company’s financial assets measured at fair value as of April 2, 2021: Level 1 Level 2 Level 3 Total Assets: Rabbi trust assets $ 26,186 $ — $ — $ 26,186
Schedule of effect of changes in the fair value of financial instruments	The effect of changes in the fair value of financial instruments on the accompanying Condensed Consolidated Statements of Operations for the three and six month periods ended April 1, 2022 and April 2, 2021 was: Three Months Ended Six months ended Location of (expense) income recognized in Statement of Operations April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Rabbi trust assets Other (expense) income, net $ (2,144) $ 1,204 $ (1,049) $ 3,800

SEGMENTS OF BUSINESS (Tables)

SEGMENTS OF BUSINESS (Tables)	6 Months Ended
SEGMENTS OF BUSINESS (Tables)	Apr. 01, 2022
Segment Reporting [Abstract]
Summary of operations by business unit	A summary of the Company’s operations by business segment is presented below: Three Months Ended Six Months Ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 October 1, 2021 Net sales: Fishing: Unaffiliated customers $ 129,134 $ 159,770 $ 237,315 $ 286,629 Interunit transfers 189 246 364 386 Camping: Unaffiliated customers 19,155 14,231 33,273 26,416 Interunit transfers 12 13 28 22 Watercraft Recreation: Unaffiliated customers 23,008 17,768 37,606 30,165 Interunit transfers 1 10 3 56 Diving Unaffiliated customers 18,192 14,205 34,682 28,295 Interunit transfers 2 3 3 6 Other / Corporate 134 182 271 318 Eliminations (204) (272) (398) (470) Total $ 189,623 $ 206,156 $ 343,147 $ 371,823 Operating profit (loss): Fishing $ 11,321 $ 40,400 $ 27,613 $ 68,163 Camping 5,119 2,962 7,869 5,770 Watercraft Recreation 3,164 2,814 4,695 3,883 Diving 1,209 (1,253) 1,662 (1,594) Other / Corporate (5,384) (8,887) (12,650) (16,629) $ 15,429 $ 36,036 $ 29,189 $ 59,593 Total assets (end of period): Fishing $ 375,637 $ 288,924 $ 285,321 Camping 58,574 41,592 54,276 Watercraft Recreation 44,613 30,147 27,530 Diving 72,070 65,556 67,069 Other / Corporate 117,895 192,761 240,091 $ — $ — $ 668,789 $ 618,980 $ 674,287

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	Apr. 01, 2022
Equity [Abstract]
Summary of changes in AOCI by component, net of tax	The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended April 1, 2022 were as follows: Foreign Unamortized Accumulated Balance at December 31, 2021 $ 7,183 $ (204) $ 6,979 Other comprehensive income before reclassifications 168 — 168 Amounts reclassified from accumulated other comprehensive income — 22 22 Tax effects — (6) (6) Balance at April 1, 2022 $ 7,351 $ (188) $ 7,163 The changes in AOCI by component, net of tax, for the three months ended April 2, 2021 were as follows: Foreign Unamortized Accumulated Balance at January 1, 2021 $ 9,765 $ (2,505) $ 7,260 Other comprehensive income before reclassifications (1,512) — (1,512) Amounts reclassified from accumulated other comprehensive income — 134 134 Tax effects — (33) (33) Balance at April 2, 2021 $ 8,253 $ (2,404) $ 5,849 The changes in AOCI by component, net of tax, for the six months ended April 1, 2022 were as follows: Foreign Unamortized Accumulated Balance at October 1, 2021 $ 7,606 $ (220) $ 7,386 Other comprehensive loss before reclassifications (255) — (255) Amounts reclassified from accumulated other comprehensive income — 43 43 Tax effects — (11) (11) Balance at April 1, 2022 $ 7,351 $ (188) $ 7,163 The changes in AOCI by component, net of tax, for the six months ended April 2, 2021 were as follows: Foreign Unamortized Accumulated Balance at October 2, 2020 $ 7,323 $ (2,606) $ 4,717 Other comprehensive loss before reclassifications 930 — 930 Amounts reclassified from accumulated other comprehensive income — 269 269 Tax effects — (67) (67) Balance at April 2, 2021 $ 8,253 $ (2,404) $ 5,849
Summary of reclassifications out of AOCI	The reclassifications out of AOCI for the three and six months ended April 1, 2022 and April 2, 2021 were as follows: Three Months Ended Six Months Ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Statement of Operations Unamortized loss on defined benefit pension plans: Amortization of loss $ 22 $ 134 $ 32 $ 269 Other income and expense Tax effects (6) (33) (11) (67) Income tax expense Total reclassifications for the period $ 16 $ 101 $ 21 $ 202

LEASES (Tables)

LEASES (Tables)	6 Months Ended
LEASES (Tables)	Apr. 01, 2022
Leases [Abstract]
Summary of components of lease expense	The components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations for the three and six months ended April 1, 2022 and April 2, 2021 were as follows: Three months ended Six months ended April 1, 2022 April 2, 2021 April 1, 2022 April 2, 2021 Lease Cost Operating lease costs $ 2,111 $ 2,290 $ 4,218 $ 4,077 Short-term lease costs 545 329 959 803 Variable lease costs 43 49 88 92 Total lease cost $ 2,699 $ 2,668 $ 5,265 $ 4,972 Six months ended April 1, 2022 April 2, 2021 Operating leases: Operating lease ROU assets $ 47,225 $ 43,489 Current operating lease liabilities 6,080 5,715 Non-current operating lease liabilities 42,233 38,670 Total operating lease liabilities $ 48,313 $ 44,385 Weighted average remaining lease term (in years) 11.86 13.53 Weighted average discount rate 3.09 % 3.16 % Cash paid for amounts included in the measurement of lease liabilities $ 3,739 $ 3,757
Schedule of right of use assets and lease liabilities	Supplemental balance sheet, cash flow, and other information related to operating leases was as follows: Six months ended April 1, 2022 April 2, 2021 Operating leases: Operating lease ROU assets $ 47,225 $ 43,489 Current operating lease liabilities 6,080 5,715 Non-current operating lease liabilities 42,233 38,670 Total operating lease liabilities $ 48,313 $ 44,385 Weighted average remaining lease term (in years) 11.86 13.53 Weighted average discount rate 3.09 % 3.16 % Cash paid for amounts included in the measurement of lease liabilities $ 3,739 $ 3,757
Schedule of maturities of operating lease liabilities	Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at April 1, 2022 were as follows: Year Related parties included Total Remainder of 2022 $ 594 $ 4,106 2023 1,233 7,577 2024 1,270 6,795 2025 1,307 6,211 2026 1,347 4,609 Thereafter 226 29,767 Total undiscounted lease payments 5,977 59,065 Less: Imputed interest (229) (10,752) Total net lease liability $ 5,748 $ 48,313

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
Receivables [Abstract]
Allowances for doubtful accounts receivable	$ 1,504	$ 2,494	$ 2,463
Accounts receivable, net	$ 119,517	$ 71,321	$ 130,139

EARNINGS PER SHARE (_EPS_) (Det

EARNINGS PER SHARE (“EPS”) (Details) - $ / shares	3 Months Ended		6 Months Ended
EARNINGS PER SHARE (“EPS”) (Details) - $ / shares	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock			110.00%
Non-Vested Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (shares)	39,163	40,024	38,540	40,336
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (shares)	37,904	24,894	33,966	32,917
Class A
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dividends declared per common share (USD per share)	$ 0.30	$ 0.21	$ 0.60	$ 0.42
Class B
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dividends declared per common share (USD per share)	$ 0.27	$ 0.19	$ 0.55	$ 0.38

STOCK-BASED COMPENSATION AND _3

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Narrative) (Details) - USD ($) $ in Thousands	Mar. 02, 2017	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (shares)		466,598		466,598
Award performance period (in years)				3 years
Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan shares issued (shares)		0	0	0	0
Employee stock ownership plan (ESOP), compensation expense				$ 199
Employee stock ownership plan (ESOP), income					$ 0
Non-Vested Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares tendered for tax withholding (shares)				1,778	2,341
Stock-based compensation expense, net of forfeitures		$ 266	$ 297	$ 561	$ 576
Unrecognized stock-based compensation expense		2,072		2,072
Fair value of vested restricted stock				$ 1,053	1,258
Non-Vested Stock \| Director \| Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)				1 year
Non-Vested Stock \| Employees \| Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)				4 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense, net of forfeitures		597	511	$ 1,325	$ 943
Unrecognized stock-based compensation expense		3,577		$ 3,577
Shares tendered back to company (shares)				2,799	3,320
Fair value of vested restricted stock				$ 2,849	$ 2,148
Restricted Stock Units (RSUs) \| Vesting Period 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)				1 year
Restricted Stock Units (RSUs) \| Vesting Period 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)				3 years
Employee Stock \| Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense, net of forfeitures		$ 96	$ 0
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Bonus achievement target level (in percent)				80.00%
Bonus payout as a percentage of target award				50.00%
Employee stock purchase plan, purchase price (in percent)	85.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Bonus achievement target level (in percent)				120.00%
Bonus payout as a percentage of target award				150.00%

STOCK-BASED COMPENSATION AND _4

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of Non-Vested Stock Activity) (Details) - Non-Vested Stock	6 Months Ended
	Apr. 01, 2022$ / sharesshares
Shares
Beginning Balance (shares) \| shares	37,591
Grants (shares) \| shares	14,958
Vested (shares) \| shares	(10,098)
Forfeitures (shares) \| shares	(2,040)
Ending Balance (shares) \| shares	40,411
Weighted Average Grant Price
Beginning Balance (USD per share) \| $ / shares	$ 80.86
Grants (USD per share) \| $ / shares	90.58
Vested (USD per share) \| $ / shares	92.08
Forfeitures (USD per share) \| $ / shares	73.52
Ending Balance (USD per share) \| $ / shares	$ 82.02

STOCK-BASED COMPENSATION AND _5

STOCK-BASED COMPENSATION AND STOCK OWNERSHIP PLANS (Schedule of RSU Activity) (Details) - Restricted Stock Units (RSUs)	6 Months Ended
	Apr. 01, 2022$ / sharesshares
Number of RSUs
Beginning Balance (shares) \| shares	69,768
Grants (shares) \| shares	19,758
Vested (shares) \| shares	(22,192)
Forfeited (share) \| shares	(1,340)
Ending Balance (shares) \| shares	65,994
Weighted Average Grant Price
Beginning Balance (USD per share) \| $ / shares	$ 73.60
Grants (USD per share) \| $ / shares	101.22
Vested (USD per share) \| $ / shares	71.42
Forfeited (USD per share) \| $ / shares	74.62
Ending Balance (USD per share) \| $ / shares	$ 82.58

PENSION PLANS (Narrative) (Deta

PENSION PLANS (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Retirement Benefits [Abstract]
Pension plan contributions	$ 25	$ 44	$ 50	$ 88

PENSION PLANS (Components of Ne

PENSION PLANS (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Components of net periodic benefit cost:
Service cost	$ 0	$ 0	$ 0	$ 0
Interest on projected benefit obligation	7	233	14	466
Less estimated return on plan assets	0	160	0	321
Amortization of unrecognized losses	21	134	42	269
Net periodic benefit cost	$ 28	$ 207	$ 56	$ 414
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Amortization of Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)

INCOME TAXES (Summary of Earnin

INCOME TAXES (Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Income Tax Disclosure [Abstract]
Profit before income taxes	$ 13,210	$ 37,310	$ 27,799	$ 63,321
Income tax expense	$ 3,310	$ 9,476	$ 7,043	$ 15,640
Effective income tax rate	25.10%	25.40%	25.30%	24.70%

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) $ in Thousands	12 Months Ended
INCOME TAXES (Narrative) (Details) $ in Thousands	Sep. 30, 2022USD ($)
Forecast
Income Tax Contingency [Line Items]
Accrued interest related to uncertain income tax positions	$ 100

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 163,390	$ 110,974	$ 74,780
Work in process	214	116	126
Finished goods	71,616	55,525	49,632
Inventories	$ 235,220	$ 166,615	$ 124,538

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	6 Months Ended
GOODWILL (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Apr. 02, 2021
Goodwill [Roll Forward]
Balance at beginning of period	$ 11,221	$ 11,184
Amount attributable to movements in foreign currency rates	14	47
Balance at end of period	$ 11,235	$ 11,231

WARRANTIES (Details)

WARRANTIES (Details) - USD ($) $ in Thousands	6 Months Ended
WARRANTIES (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Apr. 02, 2021
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance at beginning of period	$ 14,073	$ 10,849
Expense accruals for warranties issued during the period	1,816	6,028
Less current period warranty claims paid	3,806	4,086
Balance at end of period	$ 12,083	$ 12,791

INDEBTEDNESS (Details)

INDEBTEDNESS (Details) - USD ($)	6 Months Ended
INDEBTEDNESS (Details) - USD ($)	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
Debt Instrument [Line Items]
Debt outstanding	$ 0
Financial Standby Letter of Credit
Debt Instrument [Line Items]
Letters of credit outstanding	181,000		$ 181,000
Unsecured Revolving Credit Facilities At Foreign Subsidiaries
Debt Instrument [Line Items]
Debt outstanding		$ 0	0
Unsecured revolving credit facilities	0		$ 0
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 125,000,000
Interest rate (in percent)	1.40%		1.10%
Revolving Credit Facility \| Minimum \| LIBOR
Debt Instrument [Line Items]
Margin percentage	1.00%
Revolving Credit Facility \| Maximum \| LIBOR
Debt Instrument [Line Items]
Margin percentage	1.75%
Revolving Credit Facility \| Revolvers Borrowing Capacity Standard
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 75,000,000
Accordion feature	$ 50,000,000

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - contract	6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021
Derivative [Line Items]
Number of foreign currency forward contracts (in contracts)	0	0
Geographic Concentration Risk \| Revenue Benchmark \| Product
Derivative [Line Items]
Percent of revenues in foreign currency	12.00%
Geographic Concentration Risk \| Revenue Benchmark \| Euro
Derivative [Line Items]
Percent of revenues in foreign currency	4.00%
Geographic Concentration Risk \| Revenue Benchmark \| Canadian Dollars
Derivative [Line Items]
Percent of revenues in foreign currency	6.00%
Geographic Concentration Risk \| Revenue Benchmark \| Hong Kong, Dollars
Derivative [Line Items]
Percent of revenues in foreign currency	1.00%

FAIR VALUE MEASUREMENTS (Summar

FAIR VALUE MEASUREMENTS (Summary of Financial Assets) (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 27,758	$ 27,851	$ 26,186
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	27,758	27,851	26,186
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	0	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 0	$ 0	$ 0

FAIR VALUE MEASUREMENTS (Effect

FAIR VALUE MEASUREMENTS (Effect of Changes in Financial Instruments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Rabbi trust assets
Fair Value, Option, Quantitative Disclosures [Line Items]
Other (expense) income, net	$ (2,144)	$ 1,204	$ (1,049)	$ 3,800

FAIR VALUE MEASUREMENTS (Narrat

FAIR VALUE MEASUREMENTS (Narrative) (Details) - Nonrecurring - USD ($)	Apr. 01, 2022	Apr. 02, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, fair value disclosure	$ 0	$ 0
Liabilities, fair value disclosure	$ 0	$ 0

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Thousands	6 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Oct. 01, 2021	Apr. 02, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, financing component	one year or less
Contract with customer, asset	$ 827		$ 1,487
Contract with customer, liability	4,871	$ 6,874	5,741
Accrued Discounts And Returns
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with customer, liability	$ 2,283		$ 4,030

SEGMENTS OF BUSINESS (Details)

SEGMENTS OF BUSINESS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
SEGMENTS OF BUSINESS (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021	Oct. 01, 2021
Segment Reporting Information [Line Items]
Net sales	$ 189,623	$ 206,156	$ 343,147	$ 371,823
Operating profit (loss)	15,429	36,036	29,189	59,593
Total assets (end of period)	668,789	618,980	668,789	618,980	$ 674,287
Unaffiliated customers \| Fishing
Segment Reporting Information [Line Items]
Net sales	129,134	159,770	237,315	286,629
Operating profit (loss)	11,321	40,400	27,613	68,163
Total assets (end of period)	375,637	288,924	375,637	288,924	285,321
Unaffiliated customers \| Camping
Segment Reporting Information [Line Items]
Net sales	19,155	14,231	33,273	26,416
Operating profit (loss)	5,119	2,962	7,869	5,770
Total assets (end of period)	58,574	41,592	58,574	41,592	54,276
Unaffiliated customers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales	23,008	17,768	37,606	30,165
Operating profit (loss)	3,164	2,814	4,695	3,883
Total assets (end of period)	44,613	30,147	44,613	30,147	27,530
Unaffiliated customers \| Diving
Segment Reporting Information [Line Items]
Net sales	18,192	14,205	34,682	28,295
Operating profit (loss)	1,209	(1,253)	1,662	(1,594)
Total assets (end of period)	72,070	65,556	72,070	65,556	67,069
Interunit transfers
Segment Reporting Information [Line Items]
Net sales	(204)	(272)	(398)	(470)
Interunit transfers \| Fishing
Segment Reporting Information [Line Items]
Net sales	189	246	364	386
Interunit transfers \| Camping
Segment Reporting Information [Line Items]
Net sales	12	13	28	22
Interunit transfers \| Watercraft Recreation
Segment Reporting Information [Line Items]
Net sales	1	10	3	56
Interunit transfers \| Diving
Segment Reporting Information [Line Items]
Net sales	2	3	3	6
Other / Corporate
Segment Reporting Information [Line Items]
Net sales	134	182	271	318
Operating profit (loss)	(5,384)	(8,887)	(12,650)	(16,629)
Total assets (end of period)	117,895	192,761	117,895	192,761	$ 240,091
Customer One
Segment Reporting Information [Line Items]
Net sales	$ 21,616		$ 48,921
Customer Two
Segment Reporting Information [Line Items]
Net sales		$ 45,735		$ 99,308

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Changes by Component) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period			$ 458,505
Other comprehensive income before reclassifications	$ 168	$ (1,512)	(255)	$ 930
Amounts reclassified from accumulated other comprehensive income	22	134	43	269
Tax effects	(6)	(33)	(11)	(67)
Balance, end of period	474,586	423,736	474,586	423,736
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	6,979	7,260	7,386	4,717
Balance, end of period	7,163	5,849	7,163	5,849
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	7,183	9,765	7,606	7,323
Other comprehensive income before reclassifications	168	(1,512)	(255)	930
Amounts reclassified from accumulated other comprehensive income	0	0	0	0
Tax effects	0	0	0	0
Balance, end of period	7,351	8,253	7,351	8,253
Unamortized Loss on Defined Benefit Pension Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(204)	(2,505)	(220)	(2,606)
Other comprehensive income before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive income	22	134	43	269
Tax effects	(6)	(33)	(11)	(67)
Balance, end of period	$ (188)	$ (2,404)	$ (188)	$ (2,404)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Reclassifications) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss	$ (2,272)	$ 1,229	$ (1,498)	$ 3,633
Income tax expense	(3,310)	(9,476)	(7,043)	(15,640)
Net income	9,900	27,834	20,756	47,681
Unamortized Loss on Defined Benefit Pension Plans \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of loss	22	134	32	269
Income tax expense	(6)	(33)	(11)	(67)
Net income	$ 16	$ 101	$ 21	$ 202

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) $ in Thousands	3 Months Ended		6 Months Ended
LEASES (Narrative) (Details) $ in Thousands	Apr. 01, 2022USD ($)	Apr. 02, 2021USD ($)	Apr. 01, 2022USD ($)contract	Apr. 02, 2021USD ($)
Lessee, Lease, Description [Line Items]
Number of contracts \| contract			200
Lessee, operating lease, lease not yet commenced, liability	$ 14,000		$ 14,000
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year		1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	18 years		18 years
Affiliated Entity
Lessee, Lease, Description [Line Items]
Operating lease, cost	$ 290	$ 261	$ 581	$ 516

LEASES (Components of Lease Exp

LEASES (Components of Lease Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Apr. 01, 2022	Apr. 02, 2021
Lease Cost
Operating lease costs	$ 2,111	$ 2,290	$ 4,218	$ 4,077
Short-term lease costs	545	329	959	803
Variable lease costs	43	49	88	92
Total lease cost	$ 2,699	$ 2,668	$ 5,265	$ 4,972

LEASES (Other Information Relat

LEASES (Other Information Related to Operating Leases) (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2022	Apr. 02, 2021	Oct. 01, 2021
Operating leases:
Operating lease ROU assets	$ 47,225	$ 43,489	$ 49,032
Current operating lease liabilities	6,080	5,715	5,938
Non-current operating lease liabilities	42,233	38,670	$ 44,056
Total operating lease liabilities	$ 48,313	$ 44,385
Weighted average remaining lease term (in years)	11 years 10 months 9 days	13 years 6 months 10 days
Weighted average discount rate	3.09%	3.16%
Cash paid for amounts included in the measurement of lease liabilities	$ 3,739	$ 3,757

LEASES (Future Minimum Rental C

LEASES (Future Minimum Rental Commitments Under Non-Cancelable Operating Leases) (Details) - USD ($) $ in Thousands	Apr. 01, 2022	Apr. 02, 2021
Finance Leases, After Adoption of 842:
Remainder of 2022	$ 4,106
2023	7,577
2024	6,795
2025	6,211
2026	4,609
Thereafter	29,767
Total undiscounted lease payments	59,065
Less: Imputed interest	(10,752)
Total net lease liability	48,313	$ 44,385
Affiliated Entity
Finance Leases, After Adoption of 842:
Remainder of 2022	594
2023	1,233
2024	1,270
2025	1,307
2026	1,347
Thereafter	226
Total undiscounted lease payments	5,977
Less: Imputed interest	(229)
Total net lease liability	$ 5,748