Company: JOUT
Filing Date: 2025-12-12
Form Type: 10-K
Source: 0001140361-25-045348
Chunk: 60

Company: JOHNSON OUTDOORS INC
Filing Date: 2025-12-12
Form: 10-K
Item: Item 15
Chunk 60
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854 129,803 End of period$176,399 $145,498 $111,854 Supplemental Disclosure:   Accrued dividends$23 $18 $227 Non-cash treasury activity110 451 938 Cash (received) paid for taxes(933)2,065 17,129 Cash paid for interest171 115 114 

The accompanying notes are an integral part of the Consolidated Financial Statements.

F-10

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

OCTOBER 3, 2025 

(IN THOUSANDS EXCEPT SHARE AND PER SHARE AMOUNTS)

1    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BusinessJohnson Outdoors Inc. (the “Company”) is an integrated, global outdoor recreation products company engaged in the innovative design, manufacture and marketing of brand name camping, diving, watercraft and marine electronics products.Principles of ConsolidationThe consolidated financial statements include the accounts of Johnson Outdoors Inc. and all majority owned subsidiaries and are stated in conformity with U.S. generally accepted accounting principles. Intercompany accounts and transactions have been eliminated upon consolidation.Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities and operating results and the disclosure of commitments and contingent liabilities. Actual results could differ significantly from those estimates.Fiscal Year The Company’s fiscal year ends on the Friday nearest September 30. The fiscal year ended October 3, 2025 (hereinafter 2025) comprised 53 weeks and the fiscal years ended September 27, 2024 (hereinafter 2024) and September 29, 2023 (hereinafter 2023) each comprised 52 weeks.Cash, Cash Equivalents and Marketable SecuritiesThe 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 cash equivalents.  Cash equivalents are stated at cost which approximates market value.  The Company maintains cash in bank accounts in excess of insured limits. The Company has not experienced any losses and does not believe that significant credit risk exists as a result of this practice.As of October 3, 2025, the Company held approximately $69,015 of cash and cash equivalents in bank accounts in foreign jurisdictions. The Company has classified all marketable securities as available-for-sale which requires the securities to be reported at