Company: JOUT
Filing Date: 2025-12-12
Form Type: 10-K
Source: 0001140361-25-045348
Chunk: 61

Company: JOHNSON OUTDOORS INC
Filing Date: 2025-12-12
Form: 10-K
Item: Item 15
Chunk 61
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 estimated fair value, with unrealized gains and losses, net of tax, reported as a separate component of accumulated other comprehensive income in the accompanying Consolidated Statements of Shareholders' Equity.  Amortization of premium or discount is reported as Interest income in the accompanying Consolidated Statements of Operations. Cost for marketable securities is determined using the specific identification method.  There were no marketable securities held as of October 3, 2025.  The following table summarizes the amortized costs and fair values of the Company's marketable securities measured at fair value as of September 27, 2024: Amortized CostFair ValueGross unrealized gainsGross unrealized losses    Fixed rate US Government Bonds$7,493 $7,496 $3 $— Fixed rate Canadian Government Bonds9,025 9,045 20 — Total$16,518 $16,541 $23 $— 

F-11

Proceeds from the maturities of available-for-sale securities were $16,316, $27,025, and $0 during the years ended October 3, 2025, September 27, 2024 and September 29, 2023, respectively.  During the year ended September 27, 2024, $2,218 of investments were purchased with proceeds from maturities.  There were no other sales or purchases of available-for-sale securities for the years ended October 3, 2025, September 27, 2024 and September 29, 2023.  There were no unrealized gains or losses reclassified out of accumulated other comprehensive income during the same periods.At September 27, 2024 contractual maturities were all within one year from the period end and therefore were classified as Short-Term Investments on the Consolidated Balance Sheets.  See Note 4 "Fair Value Measurements" for further discussion.Accounts ReceivableAccounts receivable are recorded at face value less an allowance for credit losses. The allowance for credit losses is based on a combination of factors and it is the Company's best estimate of the amount of estimated lifetime credit losses in accounts receivable. In circumstances where specific collection concerns exist, a reserve is established to reduce the amount recorded to an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for credit losses based on historical experience of bad debts as a percent of outstanding accounts receivable for each business unit. Uncollectible