Company: JOUT
Filing Date: 2025-12-12
Form Type: 10-K
Source: 0001140361-25-045348
Chunk: 67

Company: JOHNSON OUTDOORS INC
Filing Date: 2025-12-12
Form: 10-K
Item: Item 15
Chunk 67
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056 $17 $(109)$5,964 Other comprehensive income before reclassifications1,300 (23)— 1,277 Amounts reclassified from accumulated other comprehensive income— — 43 43 Tax effects— 6 (1)5 Balance at October 3, 2025$7,356 $— $(67)$7,289  The changes in AOCI by component, net of tax, for the year ended September 27, 2024 were as follows: 

F-15

ForeignCurrencyTranslationAdjustmentUnrealized gain (loss) on available-for-sale securitiesUnamortizedLoss on DefinedBenefit PensionPlansAccumulatedOtherComprehensiveIncome (Loss)Balance at September 29, 2023$3,581 $(121)$(137)$3,323 Other comprehensive income before reclassifications2,475 186 — 2,661 Amounts reclassified from accumulated other comprehensive income— — 39 39 Tax effects— (48)(11)(59)Balance at September 27, 2024$6,056 $17 $(109)$5,964 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 (whether vested or unvested) which receive non-forfeitable dividends 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 EPSBasic 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