BLUE BIRD CORP, 10-K filed on 11/24/2025
Annual Report
v3.25.3
Cover Page - USD ($)
$ in Millions
12 Months Ended
Sep. 27, 2025
Nov. 19, 2025
Mar. 29, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Sep. 27, 2025    
Current Fiscal Year End Date --09-27    
Document Transition Report false    
Entity File Number 001-36267    
Entity Registrant Name BLUE BIRD CORPORATION    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
Entity Central Index Key 0001589526    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 46-3891989    
Entity Address, Address Line One 3920 Arkwright Road    
Entity Address, Address Line Two 2nd Floor    
Entity Address, City or Town Macon    
Entity Address, State or Province GA    
Entity Address, Postal Zip Code 31210    
City Area Code 478    
Local Phone Number 822-2801    
Title of 12(b) Security Common stock, $0.0001 par value    
Trading Symbol BLBD    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
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    
ICFR Auditor Attestation Flag true    
Entity Shell Company false    
Entity Public Float     $ 1,033.9
Entity Common Stock, Shares Outstanding   31,714,959  
Documents Incorporated by Reference Portions of the Registrant’s definitive proxy statement to be delivered to stockholders in connection with the Registrant’s 2026 Annual Meeting of Stockholders are incorporated by reference in response to Part III of this report.    
Document Financial Statement Error Correction [Flag] false    
v3.25.3
Audit Information
12 Months Ended
Sep. 27, 2025
Audit Information [Abstract]  
Auditor Firm ID 243
Auditor Name BDO USA, P.C.
Auditor Location Atlanta, Georgia
v3.25.3
Consolidated Balance Sheets - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Current assets    
Cash and cash equivalents $ 229,313 $ 127,687
Accounts receivable, net 20,650 59,099
Inventories 139,470 127,798
Other current assets 22,195 8,795
Total current assets 411,628 323,379
Property, plant and equipment, net 108,541 97,322
Goodwill 18,825 18,825
Intangible assets, net 41,685 43,554
Equity investment in affiliates 35,197 32,089
Deferred tax assets 2,697 2,399
Finance lease right-of-use assets 0 332
Pension 4,889 4,649
Other assets 1,793 2,345
Total assets 625,255 524,894
Current liabilities    
Accounts payable 151,479 143,156
Warranty 7,494 7,166
Accrued expenses 55,164 55,775
Deferred warranty income 11,329 9,421
Finance lease obligations 0 975
Other current liabilities 6,333 14,480
Current portion of long-term debt 5,000 5,000
Total current liabilities 236,799 235,973
Long-term liabilities    
Revolving credit facility 0 0
Long-term debt 85,324 89,994
Warranty 9,681 9,013
Deferred warranty income 22,368 18,541
Deferred tax liabilities 5,439 2,783
Finance lease obligations 0 6
Other liabilities 10,229 9,020
Total long-term liabilities 133,041 129,357
Guarantees, commitments and contingencies (Note 10)
Stockholders' equity    
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, 0 issued and outstanding with liquidation preference of $0 at September 27, 2025 and September 28, 2024 0 0
Common stock, $0.0001 par value, 100,000,000 shares authorized, 31,884,721 and 32,268,022 shares issued and outstanding at September 27, 2025 and September 28, 2024, respectively 3 3
Additional paid-in capital 195,466 185,977
Retained earnings 88,193 0
Accumulated other comprehensive loss (28,247) (26,416)
Total stockholders' equity 255,415 159,564
Total liabilities and stockholders' equity $ 625,255 $ 524,894
v3.25.3
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Statement of Financial Position [Abstract]    
Preferred stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Preferred stock, shares authorized (in shares) 10,000,000 10,000,000
Preferred stock, shares issued (in shares) 0 0
Preferred stock, liquidation preference $ 0 $ 0
Common stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Common stock, shares authorized (in shares) 100,000,000 100,000,000
Common stock, shares outstanding (in shares) 31,884,721 32,268,022
v3.25.3
Consolidated Statements of Operations - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Income Statement [Abstract]      
Net sales $ 1,480,099 $ 1,347,154 $ 1,132,793
Cost of goods sold 1,176,586 1,090,998 993,943
Gross profit 303,513 256,156 138,850
Operating expenses      
Selling, general and administrative expenses 136,347 116,825 87,193
Operating profit 167,166 139,331 51,657
Interest expense (7,202) (10,579) (18,012)
Interest income 6,194 4,136 1,004
Other income (expense), net 3,406 (4,394) (8,307)
Loss on debt refinancing or modification 0 (1,558) (537)
Income before income taxes 169,564 126,936 25,805
Income tax expense (43,926) (33,228) (8,953)
Equity in net income of non-consolidated affiliate(s) 2,082 11,839 6,960
Net income $ 127,720 $ 105,547 $ 23,812
Earnings per share:      
Basic weighted average shares outstanding (in shares) 31,861,326 32,270,711 32,071,940
Diluted weighted average shares outstanding (in shares) 32,883,436 33,349,221 32,258,652
Basic earnings per share (in dollars per share) $ 4.01 $ 3.27 $ 0.74
Diluted earnings per share (in dollars per share) $ 3.88 $ 3.16 $ 0.74
v3.25.3
Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 127,720 $ 105,547 $ 23,812
Net change in defined benefit pension plan (1,831) 5,468 10,046
Total other comprehensive (loss) income, net of tax (1,831) 5,468 10,046
Comprehensive income $ 125,889 $ 111,015 $ 33,858
v3.25.3
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Cash flows from operating activities      
Net income $ 127,720 $ 105,547 $ 23,812
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization expense 15,586 14,820 15,978
Non-cash interest expense 330 390 1,470
Share-based compensation expense 14,785 8,609 4,173
Equity in net income of non-consolidated affiliate(s) (9,476) (11,839) (6,960)
Dividend from equity investment in affiliate(s) (Note 17) 0 5,338 0
Impairment of equity investment in affiliate(s) (Note 17) 7,394 0 0
Loss on disposal of fixed assets 325 200 64
Deferred income tax expense (benefit) 2,937 (1,674) 8,065
Amortization of deferred actuarial pension losses 279 687 1,195
Loss on debt refinancing or modification 0 1,558 537
Changes in assets and liabilities:      
Accounts receivable 38,449 (46,525) (40)
Inventories (11,672) 7,488 7,691
Other assets (15,801) 971 453
Accounts payable 8,015 6,665 28,712
Accrued expenses, pension and other liabilities (2,657) 18,877 34,778
Total adjustments 48,494 5,565 96,116
Total cash provided by operating activities 176,214 111,112 119,928
Cash flows from investing activities      
Cash paid for fixed assets (22,872) (15,263) (8,520)
Equity investment in affiliate(s) (Note 17) (1,000) (552) 0
Total cash used in investing activities (23,872) (15,815) (8,520)
Cash flows from financing activities      
Proceeds from lines of credit 0 36,220 45,000
Revolving credit facility repayments 0 (36,220) (65,000)
Term loan borrowings - new credit agreement (Note 8) 0 100,000 0
Term loan repayments (Note 8) (5,000) (135,550) (19,800)
Principal payments on finance leases (981) (589) (570)
Cash paid for debt costs (Note 8) 0 (3,128) (3,272)
Repurchase of common stock in connection with repurchase program(s) (Note 13) (39,527) (9,938) 0
Repurchase of common stock in connection with stock award exercises 9,889 1,178 376
Cash received from stock option exercises 4,681 3,785 1,119
Total cash used in financing activities (50,716) (46,598) (42,899)
Change in cash and cash equivalents 101,626 48,699 68,509
Cash and cash equivalents, beginning of year 127,687 78,988 10,479
Cash and cash equivalents, end of year 229,313 127,687 78,988
Supplemental disclosures of cash flow information      
Interest paid 7,369 9,932 16,053
Interest received (5,866) (3,783) (1,004)
Income tax paid (received), net of tax refunds 58,760 29,401 (29)
Non-cash investing and financing activities:      
Changes in accounts payable for capital additions to property, plant and equipment 2,184 721 941
Right-of-use assets obtained in exchange for operating lease obligations 3,327 1,682 626
Warrants issued for equity investment in affiliate (Note 17) $ 0 $ 7,416 $ 0
v3.25.3
Consolidated Statement of Stockholders' Deficit - USD ($)
$ in Thousands
Total
Common Stock
Additional Paid-In-Capital
Convertible Preferred Stock
Accumulated Other Comprehensive Loss
(Accumulated Deficit) Retained Earnings
Treasury Stock
Beginning Balance (in shares) at Sep. 30, 2022   32,024,911   0      
Beginning balance (in shares) at Sep. 30, 2022             1,782,568
Beginning Balance at Sep. 30, 2022 $ 1,382 $ 3 $ 173,103 $ 0 $ (41,930) $ (79,512) $ (50,282)
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Share-based compensation expense 4,015   4,015        
Restricted stock activity (in shares)   79,545          
Restricted stock activity (376)   (376)        
Exercise of stock options, cashless (in shares)   60,769          
Stock option activity 1,119   1,119        
Net income 23,812         23,812  
Other comprehensive income, net of tax 10,046       10,046    
Ending Balance (in shares) at Sep. 30, 2023   32,165,225   0      
Ending balance (in shares) at Sep. 30, 2023             1,782,568
Ending Balance at Sep. 30, 2023 39,998 $ 3 177,861 $ 0 (31,884) (55,700) $ (50,282)
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Share-based compensation expense 8,466   8,466        
Restricted stock activity (in shares)   65,495          
Restricted stock activity (1,178)   (1,178)        
Exercise of stock options, cashless (in shares)   239,120          
Stock option activity 3,785   3,785        
Share repurchase and retirement (Note 13) (in shares)   (201,818)          
Share repurchase and retirement (Note 13) (9,938)         (9,938)  
Treasury stock retirement (Note 13) 0   10,373     39,909 $ (50,282)
Treasury stock retirement (Note 13) (in shares)             (1,782,568)
Net income 105,547         105,547  
Other comprehensive income, net of tax 5,468       5,468    
Issuance of warrants (Note 17) 7,416   7,416        
Ending Balance (in shares) at Sep. 28, 2024   32,268,022   0      
Ending balance (in shares) at Sep. 28, 2024             0
Ending Balance at Sep. 28, 2024 159,564 $ 3 185,977 $ 0 (26,416) 0 $ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Share-based compensation expense 14,697   14,697        
Restricted stock activity (in shares)   399,846          
Restricted stock activity $ (9,889)   (9,889)        
Exercise of stock options, cashless (in shares) 277,291 277,291          
Stock option activity $ 4,681   4,681        
Share repurchase and retirement (Note 13) (in shares)   (1,060,438)          
Share repurchase and retirement (Note 13) (39,527)         (39,527)  
Net income 127,720         127,720  
Other comprehensive income, net of tax (1,831)       (1,831)    
Ending Balance (in shares) at Sep. 27, 2025   31,884,721   0      
Ending balance (in shares) at Sep. 27, 2025             0
Ending Balance at Sep. 27, 2025 $ 255,415 $ 3 $ 195,466 $ 0 $ (28,247) $ 88,193 $ 0
v3.25.3
Nature of Business and Basis of Presentation
12 Months Ended
Sep. 27, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of Business and Basis of Presentation
1. Nature of Business and Basis of Presentation

Nature of Business

Blue Bird Body Company ("BBBC"), a wholly-owned subsidiary of Blue Bird Corporation, was incorporated in 1958 and has manufactured, assembled and sold school buses to a variety of municipal, federal and commercial customers since 1927. The majority of BBBC’s sales are made to an independent dealer network, which in turn sells buses to ultimate end users. References in these notes to financial statements to “Blue Bird,” the “Company,” “we,” “our,” or “us” refer to Blue Bird Corporation and its wholly-owned subsidiaries, unless the context specifically indicates otherwise. We are headquartered in Macon, Georgia.

Basis of Presentation

The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company transactions and accounts have been eliminated in consolidation.

The Company’s fiscal year ends on the Saturday closest to September 30 with its quarters consisting of thirteen weeks in most years. The fiscal years ended September 27, 2025, September 28, 2024 and September 30, 2023 are referred to herein as “fiscal 2025,” “fiscal 2024” and “fiscal 2023,” respectively. There were 52 weeks in fiscal 2025, fiscal 2024 and fiscal 2023.

Impacts of Supply Chain Constraints on our Business

During the second half of our fiscal year that ended on October 2, 2021 ("fiscal 2021"), the Company, and automotive industry as a whole, began experiencing significant supply chain constraints that arose subsequent to the novel coronavirus known as COVID-19. Additionally, the already challenged global supply chain for automotive parts was further impacted, including continuing escalating inventory purchase costs, by additional stress resulting from Russia’s invasion of Ukraine in February 2022. These supply chain disruptions had a significant adverse impact on our operations and results during the second half of fiscal 2021 and all of fiscal 2022. Specifically, they resulted in higher purchasing costs, including freight costs incurred to expedite receipt of critical components, increased manufacturing inefficiencies and our inability to complete the production of buses to fulfill sales orders, that outpaced the sales prices that we charged for the buses we sold during these periods.

During fiscal 2023 and fiscal 2024, there were slight improvements in the supply chain's ability to deliver the parts and components necessary to support our production operations, resulting in increased (i) manufacturing efficiencies and (ii) production of buses to fulfill sales orders. However, the higher costs charged by suppliers to procure inventory continued over these same periods and adversely impacted our operations and results. However, the cumulative increases in sales prices we charged for our buses outpaced the higher costs we paid to procure inventory, resulting in gross profit and gross margin in fiscal 2023 and fiscal 2024 that were consistent with, or better than, historic levels experienced prior to the COVID-19 pandemic.

Supply chain disruptions continued into fiscal 2025 as there were still occasional shortages of certain critical components as well as ongoing increases in raw materials costs, both of which impacted our business and operations by limiting the number and/or mix of school buses that we could produce and sell as well as increasing the costs to manufacture buses. Nonetheless, ongoing improvements in manufacturing operations that have resulted in the consistent production of buses, when coupled with periodic pricing actions taken to ensure that the increased sales prices charged for buses keep pace with increased costs to procure inventory to produce buses, allowed the Company to report gross profit and gross margin that were better than those reported in fiscal 2024.

Significant uncertainty exists concerning the magnitude and duration of the ongoing supply chain constraints and accordingly, precludes any prediction as to the ultimate severity of the adverse impacts on our business, financial condition, results of operations, and liquidity.

Impacts of Governmental Policies, Programs, Regulations and/or Laws on Our Business

Changes in trade policies and tariffs began to materially impact our procurement costs for certain imported inventory during the second half of fiscal 2025. However, such higher inventory purchase costs did not negatively impact our operating results or cash flows during the period as such impact was offset by increases in the sales prices we charged for our products. Actions we have taken, and/or are taking, to mitigate the impact from changes in trade policies and tariffs include increasing the volume of steel we purchase
at fixed prices up to four quarters in advance, working with our suppliers to identify alternative supply chain sources to minimize the increase in inventory costs and proactively announcing price increases to partially or fully offset our increased costs to produce buses.

In addition to supply chain constraints discussed previously above, the deferral of funds relating to governmental grants, subsidies and/or other incentives that are intended to partially, or fully, offset the higher price of alternative powered school buses impacted, to a lesser extent, the mix of school buses that we produced and sold during the first nine months of fiscal 2025. Although we noted an increase in the flow of government grant money during the second half of fiscal 2025, the timing of some of these payments occurred too late in the year to adjust our production schedule to build and sell more higher priced alternative powered school buses, resulting in the production of these buses being deferred to subsequent periods.

Significant uncertainty exists concerning the magnitude of the impact and duration of changes in governmental policies, programs, regulations and/or laws and their potential impact on the overall economy, both within the U.S and globally. Accordingly, the magnitude and duration of such changes and their related financial impacts on our business cannot be estimated at this time.
v3.25.3
Summary of Significant Accounting Policies and Recently Issued Accounting Standards
12 Months Ended
Sep. 27, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies and Recently Issued Accounting Standards Summary of Significant Accounting Policies and Recently Issued Accounting Standards
Use of Estimates and Assumptions

The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions. At the date of the financial statements, these estimates and assumptions affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities, and during the reporting period, these estimates and assumptions affect the reported amounts of revenues and expenses. For example, significant management judgments are required in determining excess, obsolete, or unsalable inventory, allowance for doubtful accounts, potential impairment of long-lived assets, goodwill and intangible assets, the accounting for self-insurance reserves, warranty reserves, pension obligations, income taxes, environmental liabilities and contingencies. Future events, including continued supply chain constraints and/or unfavorable governmental policies, programs, regulations and/or laws and their related economic impacts, and their effects cannot be predicted with certainty, and, accordingly, the Company’s accounting estimates require the exercise of judgment. The accounting estimates used in the preparation of the Company’s consolidated financial statements may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. The Company evaluates and updates its assumptions and estimates on an ongoing basis and may employ outside experts to assist in the Company’s evaluations. Actual results could differ from the estimates that the Company has used.

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company deposits its cash and cash equivalents, which are or may become in excess of federally insured limits, with many of the same high credit-quality financial institutions with which it has outstanding loans under the Credit Agreement (defined below) and evaluates and manages the risk of credit loss on a net basis. To date, the Company has not experienced any losses related to its cash and cash equivalents balances.

Allowance for Doubtful Accounts

Accounts receivable consist of amounts owed to the Company by customers. The Company monitors collections and payments from customers, and generally does not require collateral. Accounts receivable are generally due within 30 to 90 days. The Company provides for the possible inability to collect accounts receivable by recording an allowance for doubtful accounts. The Company reserves for an account when it is considered potentially uncollectible. The Company estimates its allowance for doubtful accounts based on historical experience, aging of accounts receivable and information regarding the creditworthiness of its customers. To date, losses have been within the range of management’s expectations. The Company writes off accounts receivable if it determines that the account is uncollectible.

Revenue Recognition

The Company records revenue when the following five steps have been completed:

1.Identification of the contract(s) with a customer;
2.Identification of the performance obligation(s) in the contract;
3.Determination of the transaction price;
4.Allocation of the transaction price to the performance obligation(s) in the contract; and
5.Recognition of revenue, when, or as, we satisfy performance obligations.
The Company records revenue when performance obligations are satisfied by transferring control of a promised good or service to the customer. The Company evaluates the transfer of control primarily from the customer’s perspective where the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, that good or service.

Our product revenue includes sales of buses and bus parts, each of which are generally recognized as revenue at a point in time, once all conditions for revenue recognition have been met, as they represent our performance obligations in a sale. For buses, control is generally transferred and the customer has the ability to direct the use of and obtain substantially all of the remaining benefits of the product when the product is delivered or when the product has been completed, is ready for delivery, has been paid for, its title has transferred and it is awaiting pickup by the customer. For certain bus sale transactions, we may provide incentives including payment of a limited amount of future interest charges our customers may incur related to their purchase and financing of the bus with third party financing companies. We reduce revenue at the recording date by the full amount of potential future interest we may be obligated to pay, which is an application of the "most likely amount" method. For parts sales, control is generally transferred when the customer has the ability to direct the use of and obtain substantially all of the remaining benefits of the products, which generally coincides with the point in time when the customer has assumed risk of loss and title has passed for the goods sold.

The Company sells extended warranties related to its products. Revenue related to these contracts is recognized based on the stand-alone selling price of the arrangement, on a straight-line basis over the contract period, and costs thereunder are expensed as incurred.

The Company includes shipping and handling revenues, which are costs billed to customers, in net sales on the Consolidated Statements of Operations. Shipping and handling costs incurred are included in cost of goods sold.

See Note 12, Revenue, for further revenue information. See Note 3, Supplemental Financial Information, for further information on warranties.

Self-Insurance

The Company is self-insured for the majority of its workers’ compensation and medical claims. The expected ultimate cost for claims incurred as of the balance sheet date is not discounted and is recognized as a liability. Self-insurance losses for claims filed and claims incurred but not reported are accrued based upon estimates of the aggregate liability for uninsured claims, using loss development factors and actuarial assumptions followed in the insurance industry and historical loss development experience. See Note 3, Supplemental Financial Information, and Note 16, Benefit Plans, for further information.

Financial Instruments

The Company’s financial instruments consist primarily of cash and cash equivalents, trade receivables, accounts payable, revolving credit facility and long-term debt. The carrying amounts of cash and cash equivalents, trade receivables and accounts payable approximate their fair values because of the short-term maturity and highly liquid nature of these instruments. The carrying value of the Company’s revolving credit facility, if any, and long-term debt approximates fair value due to the variable rates of interest, which reset frequently, relating to these debt instruments. See Note 8, Debt, for further discussion.

Derivative Instruments

In limited circumstances, we may utilize derivative instruments to manage certain exposures to changes in foreign currency exchange rates or interest rates relating to variable rate debt. The fair values of all derivative instruments are recognized as assets or liabilities at the balance sheet date. Changes in the fair value of these derivative instruments are recognized in our operating results or included in other comprehensive income or loss, depending on whether the derivative instrument qualifies, and is appropriately designated, for hedge accounting treatment and if so, whether it represents a fair value or cash flow hedge. Gains and losses on derivative instruments are recognized in the operating results line item that reflects the underlying exposure that was mitigated either via a formal hedge accounting relationship or economically.

Inventories

The Company values inventories at the lower of cost or net realizable value. The Company uses a standard costing methodology, which approximates cost on a first-in, first-out (“FIFO”) basis. The Company reviews the standard costs of raw materials, work-in-process and finished goods inventory on a periodic basis to ensure that its inventories approximate current actual costs. Manufacturing cost includes raw materials, direct labor and manufacturing overhead. Obsolete inventory amounts are based on historical usage and assumptions about future demand.
Property, Plant and Equipment

Property, plant and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated on a straight-line basis using the following periods, which represent the estimated useful lives of the assets:
Years
Buildings
15 - 33
Machinery and equipment
5 - 10
Office furniture, equipment and other
3 - 10
Computer equipment and software
3 - 7

Costs, including capitalized interest and certain design, construction and installation costs related to assets that are under construction and are in the process of being readied for their intended use, are recorded as construction in progress and are not depreciated until such time as the subject asset is placed in service. Repairs and maintenance that do not extend the useful life of the asset are expensed as incurred. Upon sale, retirement, or other disposition of these assets, the costs and related accumulated depreciation are removed from the respective accounts and any gain or loss on the disposition is included on our Consolidated Statements of Operations.

Leases

We determine if an arrangement is or contains a lease at inception. The Company enters into lease arrangements primarily for office and warehouse space, or a combination of both, as well as equipment. We elect to account for leases with initial terms of 12 months or less by recording operating lease expense on a straight-line basis instead of recording lease assets or liabilities. For a lease with an initial term greater than 12 months, the Company records a right-of-use (“ROU”) asset and lease liability on the Consolidated Balance Sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease.

We determine whether the lease is an operating or finance lease at inception based on the information and expectations for the lease at that time. Operating lease ROU assets are included in property, plant and equipment and the lease liabilities are included in other current liabilities and other liabilities on our Consolidated Balance Sheets. Finance lease ROU assets are included in finance lease ROU assets and the lease liabilities are included in finance lease obligations (current) and finance lease obligations (long-term) on our Consolidated Balance Sheets.

Lease ROU assets and liabilities are recorded at commencement date based on the present value of lease payments over the lease term. As the leases recorded typically do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease ROU assets also include any base rental or lease payments made and exclude lease incentives.

The two components of operating lease expense, amortization and interest, are recognized on a straight-line basis over the lease term as a single expense element within cost of goods sold or selling, general and administrative expenses, depending on the underlying use of the assets, on the Consolidated Statements of Operations. Under the finance lease model, interest on the lease liability is recognized in interest expense and amortization of ROU assets is recorded on the Consolidated Statements of Operations based on the underlying use of the assets.

Impairment of Long-Lived Assets

The Company reviews its long-lived assets, including property, plant and equipment, for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. If we are required to analyze recoverability based on a triggering event, undiscounted future cash flows over the estimated remaining life of the asset, or asset group, are projected. If these projected cash flows are less than the carrying amount, an impairment loss is recognized to the extent the fair value of the asset less any costs of disposition is less than the carrying amount of the asset. Judgments regarding the existence of impairment indicators are based on market and operational performance. Evaluating potential impairment also requires estimates of future operating results and cash flows.

Goodwill and Intangible Assets

Goodwill represents the excess of the purchase price of acquired businesses over the fair value of the assets acquired less liabilities assumed in connection with such acquisition. In accordance with the provisions of Accounting Standards Codification Topic ("ASC")
350, Intangibles—Goodwill and Other, goodwill and intangible assets with indefinite useful lives acquired in an acquisition are not amortized, but instead are tested for impairment at least annually or more frequently should an event occur or circumstances indicate that the carrying amount may be impaired. Such events or circumstances may include a significant change in business climate, economic and industry trends, legal factors, negative operating performance indicators, significant competition, changes in strategy or disposition of a reporting unit or a portion thereof.

We have two reporting units for which we test goodwill for impairment: Bus and Parts. In the evaluation of goodwill for impairment, we have the option to perform a qualitative assessment to determine whether further impairment testing is necessary or to perform a quantitative assessment by comparing the fair value of a reporting unit to its carrying amount, including goodwill. When performing a qualitative assessment, an entity is not required to calculate the fair value of a reporting unit unless the entity determines that it is more likely than not that its fair value is less than its carrying amount. If, when performing a quantitative assessment, the fair value of a reporting unit is less than its carrying amount, then the amount of the impairment loss, if any, must be measured using step two of the impairment analysis. In step two of the analysis, we would record an impairment loss equal to the excess of the carrying value of the reporting unit’s goodwill over its implied fair value, should such a circumstance arise.

The fair value of the reporting units is estimated primarily using the income approach, which incorporates the use of discounted cash flow ("DCF") analysis. A number of significant assumptions and estimates are involved in the application of the DCF model to forecast operating cash flows, including markets and market shares, sales volumes and prices, costs to produce, tax rates, capital spending, discount rate and working capital changes. The cash flow forecasts are based on approved strategic operating plans and long-term forecasts.

In the evaluation of indefinite lived assets for impairment, we have the option to perform a qualitative assessment to determine whether further impairment testing is necessary, or to perform a quantitative assessment by comparing the fair value of an asset to its carrying amount. The Company’s intangible asset with an indefinite useful life is the "Blue Bird" trade name. When performing a qualitative assessment, an entity is not required to calculate the fair value of the asset unless the entity determines that it is more likely than not that its fair value is less than its carrying amount. If a qualitative assessment is not performed or if a quantitative assessment is otherwise required, then the entity compares the fair value of an asset to its carrying amount and the amount of the impairment loss, if any, is the difference between fair value and carrying value. The fair value of our trade name is derived by using the relief from royalty method, which discounts the estimated cash savings we realize by owning the name instead of otherwise having to license or lease it.

Our intangible assets with a definite useful life are amortized over their estimated useful lives, 7 or 20 years, using the straight-line method. The useful lives of our intangible assets are reassessed annually and they are tested for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable.

Debt Issue Costs

Amounts paid directly to lenders or as an original issue discount and amounts classified as issuance costs are recorded as a reduction in the carrying value of the debt, for which the Company had deferred financing costs totaling $0.9 million and $1.3 million at September 27, 2025 and September 28, 2024, respectively, incurred in connection with its debt facilities and related amendments.

All deferred financing costs are amortized to interest expense. The effective interest method is used for debt discounts related to the term loan. The Company’s amortization of these costs was $0.3 million, $0.4 million and $1.5 million for fiscal 2025, fiscal 2024 and fiscal 2023, respectively, and is reflected as a component of interest expense on the Consolidated Statements of Operations. See Note 8, Debt, for a discussion of the Company’s indebtedness.

Pensions

The Company accounts for its pension benefit obligations using actuarial models. The measurement of plan obligations and assets was made at September 30, 2025. Effective January 1, 2006, the benefit plan was frozen to all participants. No accrual of future benefits is earned or calculated beyond this date. Additionally, during the latter part of fiscal 2025, the Company initiated actions to terminate the pension plan, which is expected to be completed in the latter half of the fiscal year ending October 3, 2026 ("fiscal 2026"). A pension plan termination does not impact the pension benefits earned by participants as amounts due to participants are settled either via (i) lump-sum cash payments, as applicable, or (ii) the transfer of the pension obligations to an insurance company via the purchase of group annuity contracts.

Our obligation estimate is based on benefits earned at the time that the benefit plan was frozen discounted using, at September 27, 2025, (i) a required regulatory interest rate for our estimate of those participants who will elect a lump-sum cash payment, as applicable, and (ii) the estimated interest rate inherent in the group annuity contracts for our estimate of those participants whose benefit obligations will be transferred to an insurance company and, at September 28, 2024, an estimate of the single equivalent
discount rate determined by matching the plan’s future expected cash flows to spot rates from a yield curve comprised of high-quality corporate bond rates of various durations. The Company recognizes the funded status of its pension plan obligations on the Consolidated Balance Sheet and records in accumulated other comprehensive income or loss certain gains and losses that arise during the period, but are deferred under pension accounting rules. Pension expense is recognized as a component of other income (expense), net on our Consolidated Statements of Operations.

Product Warranty Costs

The Company’s products are generally warranted against defects in material and workmanship for a period of one year to five years. A provision for estimated warranty costs is recorded at the time a unit is sold. The methodology to determine the warranty reserve calculates the average expected warranty claims using warranty claims by body type, by month, over the life of the bus, which is then multiplied by remaining months under warranty, by warranty type. Management believes the methodology provides an accurate reserve estimate. Actual claims incurred could differ from the original estimates, requiring future adjustments.

The Bus segment also sells extended warranties related to its products. Revenue related to these contracts is recognized on a straight-line basis over the contract period and costs thereunder are expensed as incurred. All warranty expenses are recorded in the cost of goods sold line on the Consolidated Statements of Operations. The current methodology to determine short-term extended warranty income reserve is based on twelve months of the remaining warranty value for each effective extended warranty at the balance sheet date. See Note 3, Supplemental Financial Information, for further information.

Research and Development

Research and development costs are expensed as incurred and included in selling, general and administrative expenses on our Consolidated Statements of Operations. For fiscal 2025, fiscal 2024 and fiscal 2023, the Company expensed $15.2 million, $9.4 million and $6.6 million, respectively.

Income Taxes

The Company accounts for income taxes in accordance with the provisions of ASC 740, Income Taxes (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Under this approach, deferred income taxes represent the expected future tax consequences of temporary differences between the financial statement and tax basis of assets and liabilities. The Company evaluates its ability, based on the weight of evidence available, to realize future tax benefits from deferred tax assets and establishes a valuation allowance to reduce a deferred tax asset to a level which, more likely than not, will be realized in future years.

The Company recognizes uncertain tax positions, if any, based on a cumulative probability assessment if it is more likely than not that the tax position will be sustained upon examination by an appropriate tax authority with full knowledge of all information. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Amounts recorded for uncertain tax positions are periodically assessed, including the evaluation of new facts and circumstances, to ensure sustainability of the positions. The Company records interest and penalties related to unrecognized tax benefits in income tax expense.

The Company's policy for releasing income tax effects from accumulated other comprehensive loss is to use a specific identification approach.

Environmental Liabilities

The Company records reserves for environmental liabilities on a discounted basis when environmental investigation and remediation obligations are probable and related costs are reasonably estimable. See Note 10, Guarantees, Commitments and Contingencies, for further information.

Retirement of Common Stock

When the Company decides to actually or constructively retire the shares of common stock it has repurchased, including those repurchases that have been previously reflected as treasury stock within its historical consolidated financial statements, it records the amount paid in excess of par value as a reduction in retained earnings, to the extent such recording does not reduce retained earning to an amount below zero. In those instances in which such recording would reduce retained earnings below zero, it records the difference as a reduction in additional paid-in capital. See Note 13, Stockholders' Equity, for further information.
Segment Reporting

Operating segments are components of an entity that engage in business activities with discrete financial information available that is regularly reviewed by the chief operating decision maker (“CODM”) in order to assess performance and allocate resources. The Company’s CODM is its President and Chief Executive Officer ("CEO"). As discussed further in Note 11, Segment Information, the Company determined its operating and reportable segments to be Bus and Parts. The Bus segment includes the manufacturing and assembly of school buses to be sold to a variety of customers across the United States of American ("U.S."), Canada and in certain limited international markets. The Parts segment consists primarily of the purchase of parts from third parties to be sold to dealers within the Company’s network and certain large fleet customers.

Statement of Cash Flows

We classify distributions received from our equity method investment(s), if any, using the nature of distribution approach, such that distributions received are classified based on the nature of the activity of the investee that generated the distribution. Returns on investment are classified within operating activities, while returns of investment are classified within investing activities.

The exchange of cash, if any, associated with derivative transactions is classified in the same category as the cash flows from the underlying items giving rise to the foreign currency or interest rate exposures.

Recently Adopted Accounting Standards

ASU 2023-07 On November 27, 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public business entities ("PBEs") to disclose information about their reportable segments’ significant expenses on an interim and annual basis. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The new disclosure requirements were effective for the Company in fiscal 2025 and accordingly, are included in Note 11, Segment Information.

Recently Issued Accounting Standards

ASU 2023-09 On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires entities to disclose more detailed information in their reconciliation of their statutory tax rate to their effective tax rate. PBEs are required to provide this incremental detail in a numerical, tabular format. The ASU also requires entities to disclose more detailed information about income taxes paid, including by jurisdiction; pretax income (or loss) from continuing operations; and income tax expense (or benefit). The ASU is effective for PBEs in fiscal years beginning after December 15, 2024, with early adoption permitted.

ASU 2024-03 On November 4, 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires PBEs to disclose disaggregated information about certain income statement expense line items. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027.

The new ASUs will not impact amounts recorded in the consolidated financial statements, but, instead, will require more detailed disclosures in the footnotes to the financial statements. The Company plans to provide the updated disclosures required by the ASUs in the periods in which they are effective.

Any recently issued accounting standards not identified above do not apply to the Company or the impact is expected to be immaterial.
v3.25.3
Supplemental Financial Information
12 Months Ended
Sep. 27, 2025
Condensed Financial Information [Abstract]  
Supplemental Financial Information
3. Supplemental Financial Information

Accounts Receivable

Accounts receivable, net, consisted of the following at the dates indicated:
(in thousands)
September 27, 2025September 28, 2024
Accounts receivable$20,750 $59,199 
Allowance for doubtful accounts(100)(100)
Accounts receivable, net $20,650 $59,099 
Product Warranties

The following table reflects activity in accrued warranty cost (current and long-term portion combined) for the fiscal years presented:
(in thousands)202520242023
Balance at beginning of period$16,179 $15,434 $15,970 
Add: current period accruals11,234 9,985 9,084 
Less: current period reductions of accrual(10,238)(9,240)(9,620)
Balance at end of period$17,175 $16,179 $15,434 

Extended Warranties

The following table reflects activity in deferred warranty income (current and long-term portions combined), for the sale of extended warranties of two years to five years, for the fiscal years presented:
(in thousands)202520242023
Balance at beginning of period$27,962 $23,123 $18,795 
   Add: current period deferred income15,736 13,245 12,013 
   Less: current period recognition of income(10,001)(8,406)(7,685)
Balance at end of period$33,697 $27,962 $23,123 

The outstanding balance of deferred warranty income in the table above is considered a "contract liability," and represents a performance obligation of the Company that we satisfy over the term of the arrangement but for which we have been paid in full at the time the warranty was sold. We expect to recognize $11.3 million of the outstanding contract liability in fiscal 2026, and the remaining balance thereafter.

Self-Insurance

The following table reflects the total accrued self-insurance liability, comprised of workers' compensation and health insurance related claims, at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Current portion$4,979 $5,008 
Long-term portion2,097 2,248 
Total accrued self-insurance$7,076 $7,256 

The current and long-term portions of the accrued self-insurance liability are included in accrued expenses and other liabilities, respectively, on the accompanying Consolidated Balance Sheets.

Shipping and Handling

Shipping and handling revenues recognized were $23.6 million, $21.7 million and $18.5 million for fiscal 2025, fiscal 2024 and fiscal 2023, respectively. The related cost of goods sold were $21.2 million, $19.9 million and $16.6 million for fiscal 2025, fiscal 2024 and fiscal 2023, respectively.
v3.25.3
Inventories
12 Months Ended
Sep. 27, 2025
Inventory Disclosure [Abstract]  
Inventories
4. Inventories

The following table presents components of inventories at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Raw materials$81,262 $83,027 
Work in process42,838 32,556 
Finished goods15,370 12,215 
Total inventories$139,470 $127,798 
v3.25.3
Property, Plant and Equipment
12 Months Ended
Sep. 27, 2025
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
5. Property, Plant and Equipment

Property, plant and equipment, net, consisted of the following at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Land$7,527 $2,504 
Buildings66,726 65,237 
Machinery and equipment130,481 121,048 
Office furniture, equipment and other2,966 2,467 
Computer equipment and software22,065 20,718 
Construction in process13,986 12,408 
Property, plant and equipment, gross243,751 224,382 
Accumulated depreciation and amortization(141,313)(131,413)
Operating lease right-of-use assets (1)6,103 4,353 
Property, plant and equipment, net$108,541 $97,322 
(1) Further information is included in Note 10, Guarantees, Commitments and Contingencies.

Depreciation and amortization expense for property, plant and equipment was $13.4 million, $12.2 million, and $13.3 million for fiscal 2025, fiscal 2024, and fiscal 2023, respectively.

We capitalized $0.5 million of interest expense in fiscal 2025 related to the construction of plant manufacturing assets.
v3.25.3
Goodwill
12 Months Ended
Sep. 27, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill
6. Goodwill

The carrying amounts of goodwill by reporting unit are as follows at the dates indicated: 
(in thousands)Gross
Goodwill
Accumulated
Impairments
Net Goodwill
September 27, 2025
Bus$15,139 $— $15,139 
Parts3,686 — 3,686 
Total$18,825 $— $18,825 
September 28, 2024
Bus$15,139 $— $15,139 
Parts3,686 — 3,686 
Total$18,825 $— $18,825 

In the fourth quarters of fiscal 2025 and fiscal 2024, we performed our annual impairment assessment of goodwill that did not indicate that an impairment existed; therefore, no impairments of goodwill have been recorded.
v3.25.3
Intangible Assets
12 Months Ended
Sep. 27, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets
7. Intangible Assets

The gross carrying amounts and accumulated amortization of intangible assets are as follows at the dates indicated: 
 September 27, 2025September 28, 2024
(in thousands)Gross
Carrying
Amount
Accumulated
Amortization
TotalGross
Carrying
Amount
Accumulated
Amortization
Total
Finite lived: Engineering designs$3,156 $3,156 $— $3,156 $3,156 $— 
Finite lived: Customer relationships37,425 35,556 1,869 37,425 33,687 3,738 
Total amortized intangible assets40,581 38,712 1,869 40,581 36,843 3,738 
Indefinite lived: Trade name39,816 — 39,816 39,816 — 39,816 
Total intangible assets$80,397 $38,712 $41,685 $80,397 $36,843 $43,554 

Management considers the "Blue Bird" trade name to have an indefinite useful life and, accordingly, it is not subject to amortization. Management reached this conclusion principally due to the longevity of the Blue Bird name and because management considers renewal upon reaching the legal limit of the trademarks related to the trade name as perfunctory. The Company expects to maintain usage of the trade name on existing products and introduce new products in the future that will also display the trade name. During the fourth quarters of fiscal 2025 and fiscal 2024, we performed our annual impairment assessment of our trade name, which did not indicate that an impairment existed; therefore, no impairment of our indefinite lived intangible asset has been recorded.

Customer relationships are amortized on a straight-line basis over an estimated life of 20 years. Engineering designs are amortized on a straight-line basis over an estimated life of 7 years. Total amortization expense for intangible assets was $1.9 million, $1.9 million, and $2.0 million for fiscal 2025, fiscal 2024, and fiscal 2023, respectively.

Remaining amortization expense for finite lived intangible assets is expected to be as follows:
(in thousands)
Fiscal Year Ending
Amortization Expense
2026$1,869 
v3.25.3
Debt
12 Months Ended
Sep. 27, 2025
Debt Disclosure [Abstract]  
Debt
8. Debt

Fiscal 2024 Credit Agreement

On November 17, 2023 (the “Closing Date”), BBBC, as Borrower, executed a $250.0 million five-year credit agreement with Bank of Montreal, acting as administrative agent and an issuing bank; several joint lead arranger partners and issuing banks, including Bank of America; and a syndicate of other lenders (the "Credit Agreement").

The credit facilities provided for under the Credit Agreement consist of a term loan facility in an aggregate initial principal amount of $100.0 million (the “Term Loan Facility”) and a revolving credit facility with aggregate commitments of $150.0 million. The revolving credit facility includes a $25.0 million letter of credit sub-facility and $5.0 million swingline sub-facility (the “Revolving Credit Facility,” and together with the Term Loan Facility, each a “Credit Facility” and collectively, the “Credit Facilities”).

A minimum of $100.0 million of additional term loans and/or revolving credit commitments may be incurred under the Credit Agreement, subject to certain limitations as set forth in the Credit Agreement, and which additional loans and/or commitments would require further commitments from existing lenders or from new lenders.

Borrower has the right to prepay the loans outstanding under the Credit Facilities without premium or penalty (subject to customary breakage costs, if applicable). Additionally, proceeds from asset sales, condemnation, casualty insurance and/or debt issuances (in certain circumstances) are required to be used to prepay borrowings outstanding under the Credit Facilities. Borrowings under the Term Loan Facility, which were made on the Closing Date, may not be reborrowed once they are repaid while borrowings under the Revolving Credit Facility may be repaid and reborrowed from time to time at our election.

The Term Loan Facility is subject to amortization of principal, payable in equal quarterly installments on the last day of each fiscal quarter, which commenced on March 30, 2024, with 5.0% of the $100.0 million aggregate principal amount of all initial term loans outstanding at the Closing Date payable each year prior to the maturity date of the Term Loan Facility. The remaining initial
aggregate principal amount outstanding under the Term Loan Facility, as well as any outstanding borrowings under the Revolving Credit Facility, will be payable on the November 17, 2028 maturity date of the Credit Agreement.

The Credit Facilities are guaranteed by all of the Company’s wholly-owned domestic restricted subsidiaries (subject to customary exceptions) and are secured by a security agreement which pledges a lien on virtually all of the assets of Borrower, the Company and the Company’s other wholly-owned domestic restricted subsidiaries, other than any owned or leased real property and subject to customary exceptions.

The $100.0 million of Term Loan Facility proceeds and $36.2 million of Revolving Credit Facility proceeds that were borrowed on the Closing Date were used to pay (i) the $131.8 million of term loan indebtedness outstanding under previous credit agreement, (ii) interest and commitment fees accrued under the previous credit agreement through the Closing Date and (iii) transaction costs associated with the consummation of the Credit Agreement.

Under the terms of the Credit Agreement, Borrower, the Company and the Company’s other wholly-owned domestic restricted subsidiaries are subject to customary affirmative and negative covenants and events of default for facilities of this type (with customary grace periods, as applicable, and lender remedies).

Borrowings under the Credit Facilities bear interest, at our option, at (i) base rate ("ABR") or (ii) the Secured Overnight Financing Rate as administered by the Federal Reserve Bank of New York ("SOFR") plus 0.10%, plus an applicable margin depending on the Total Net Leverage Ratio ("TNLR," which is defined in the Credit Agreement as the ratio of consolidated net debt to consolidated EBITDA on a trailing four quarter basis) of the Company as follows:

Level
TNLR
ABR Loans
SOFR Loans
I
Less than 1.00x
0.75%1.75%
II
Greater than or equal to 1.00x and less than 1.50x
1.50%2.50%
III
Greater than or equal to 1.50x and less than 2.25x
2.00%3.00%
IV
Greater than or equal to 2.25x
2.25%3.25%

Pricing on the Closing Date was set at Level III until receipt of the financial information and related compliance certificate for the first fiscal quarter that ended after the Closing Date, with pricing as of September 27, 2025 set at Level I.

Borrower is also required to pay lenders an unused commitment fee of between 0.25% and 0.45% per annum on the undrawn commitments under the Revolving Credit Facility, depending on the TNLR, quarterly in arrears.

The Credit Agreement also includes a requirement that the Company comply with the following financial covenants on the last day of each fiscal quarter through maturity: (i) a pro forma TNLR of not greater than 3.00:1.00 and (ii) a pro forma fixed charge coverage ratio (as defined in the Credit Agreement) of not less than 1.20:1.00. The Company was in compliance with such covenants as of September 27, 2025.

The Company incurred approximately $3.1 million in lender fees and other issuance costs relating to the Credit Agreement. Of such total, approximately $1.9 million and $0.8 million was capitalized within other assets and long-term debt (as a contra-balance), respectively, on the Condensed Consolidated Balance Sheets and is being amortized as an adjustment to interest expense on a straight-line basis and utilizing the effective interest method, respectively, until maturity of the Credit Agreement. The remaining approximate $0.4 million was recorded to loss on debt refinancing or modification on the Condensed Consolidated Statements of Operations.

In conjunction with executing the Credit Agreement, previously capitalized lender fees and other issuance costs relating to the previous credit agreement and incurred in prior periods totaling $1.1 million were also expensed to loss on debt refinancing or modification on the Condensed Consolidated Statements of Operations.

Additional Disclosures

Debt consisted of the following at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Term loans, net of deferred financing costs of $926 and $1,256, respectively
$90,324 $94,994 
Less: Current portion of long-term debt5,000 5,000 
Long-term debt, net of current portion$85,324 $89,994 
Term loan borrowings are recognized on the Consolidated Balance Sheets at the unpaid principal balance, and are not subject to fair value measurement; however, given the variable rates on the loans that reset frequently, the Company estimates the unpaid principal balance to approximate fair value. If measured at fair value in the financial statements, the term loans would be classified as Level 2 in the fair value hierarchy. At September 27, 2025 and September 28, 2024, $91.3 million and $96.3 million, respectively, were outstanding on the term loans.

At September 27, 2025 and September 28, 2024, the stated interest rates on the term loans were 6.1% and 6.9%, respectively. At September 27, 2025 and September 28, 2024, the weighted-average annual effective interest rates for the term loans were 6.6% and 8.2%, respectively, which included amortization of the deferred debt issuance costs.

There were no borrowings outstanding on the Revolving Credit Facility at September 27, 2025. Additionally, there were $8.3 million of Letters of Credit outstanding on September 27, 2025, providing the Company the ability to borrow $141.7 million on the revolving line of credit.

Interest expense on all indebtedness for fiscal 2025, fiscal 2024 and fiscal 2023 was $7.2 million, $10.6 million, and $18.0 million, respectively.

The schedule of remaining principal maturities for the term loans is as follows at September 27, 2025:
(in thousands)
Fiscal Year
Principal Payments
2026$5,000 
20275,000 
20285,000 
202976,250 
Total remaining principal payments$91,250 
v3.25.3
Income Taxes
12 Months Ended
Sep. 27, 2025
Income Tax Disclosure [Abstract]  
Income Taxes 9. Income Taxes
On July 4, 2025, Public Law No. 119-21, the One Big Beautiful Bill Act ("OBBBA"), was signed into law. The OBBBA includes comprehensive legislation addressing budget and spending matters that is intended, among others, to reduce taxes; reduce or increase spending, as applicable, for certain federal programs; increase the statutory debt limit and otherwise address certain agencies and programs throughout the federal government. The OBBBA permanently extends, with modifications, certain tax provisions that were enacted as part of the Tax Cut and Jobs Act ("TCJA") that became effective on January 1, 2018, but that were set to change or expire at the end of calendar year 2025. The Act also features certain modified and new tax relief measures for businesses. Additionally, it includes various revenue-raising measures, including changes to certain Inflation Reduction Act ("IRA") clean energy tax credits and various limits on business tax deductions, that are intended to offset part of the cost of the new legislation. 

As required by the provisions of ASC 740, the Company recognized the effects of changes in tax laws resulting from the signing of the OBBBA during the fourth quarter of fiscal 2025. During fiscal 2025, the OBBBA legislation increased bonus deprecation that could be taken for tax purposes on qualifying fixed assets that were acquired and placed in service after the specified effective date. This change is reflected in our recording of the components of income tax expense reflected in the table below. However, several of the more significant changes in the OBBBA that are applicable to the Company become effective for income tax years beginning after December 31, 2024 (i.e., during fiscal 2026 for the Company) and accordingly, the impact from the OBBBA is not reflected in the Company's recognition of income tax expense in fiscal 2025.
The components of income tax (expense) benefit were as follows for the fiscal years presented: 
(in thousands)202520242023
Current tax provision:
Federal$(35,079)$(30,188)$(645)
State(6,177)(4,447)(243)
Foreign267 (267)— 
Total current tax expense
$(40,989)$(34,902)$(888)
Deferred tax provision:
Federal$(3,328)$2,046 $(6,230)
State391 (372)(1,835)
Total deferred tax (expense) benefit
(2,937)1,674 (8,065)
Income tax expense
$(43,926)$(33,228)$(8,953)

At September 27, 2025, the Company had $6.4 million (tax effected) in total state tax attributes, primarily comprised of $5.9 million (tax effected) in state tax credit carryforwards and less than $0.1 million (tax effected) in state net operating loss ("NOL") carryforwards. The Company maintains a partial valuation allowance on these state tax attributes. Specifically, the Company estimates that approximately $3.4 million (tax effected) of state tax credit carryforwards will expire unused between 2025 and 2032 and less than $0.1 million (tax effected) of state NOL carryforwards will expire unused between 2028 and 2033.

At September 27, 2025, the Company had no federal NOL carryforwards.

The effective tax rates for fiscal 2025, fiscal 2024 and fiscal 2023 were 25.9%, 26.2% and 34.7%, respectively.

The effective tax rate for fiscal 2025 differed from the statutory federal income tax rate of 21.0%. The increase in the effective tax rate to 25.9% was primarily due to the impacts of state taxes and certain permanent items on the federal rate, which were partially offset by the impacts from discrete period items.

The effective tax rate for fiscal 2024 differed from the statutory federal income tax rate of 21.0%. The increase in the effective tax rate to 26.2% was primarily due to the impacts of state taxes and certain permanent items on the federal rate, which were partially offset by the impacts from federal and state tax credits (net of valuation allowances) and discrete period items.

The effective tax rate for fiscal 2023 differed from the statutory federal income tax rate of 21.0%. The increase in the effective tax rate to 34.7% was primarily due to the impacts of state taxes and certain permanent items on the federal rate.

A reconciliation between the reported income tax expense and the amount computed by applying the statutory federal income tax rate is as follows: 
(in thousands)202520242023
Federal tax expense at statutory rate
$(33,780)$(26,594)$(5,419)
(Increase) reduction in income tax expense resulting from:
State taxes, net(6,584)(4,808)(1,700)
Change in uncertain tax positions— — 240 
Share-based compensation(2,893)(675)(95)
Permanent items(70)(700)(1,582)
Valuation allowance74 (17)(319)
Tax credits(273)273 330 
Return to accrual adjustments149 
Investor tax on non-consolidated affiliate income(706)(700)(404)
Other157 (11)(7)
Income tax expense
$(43,926)$(33,228)$(8,953)

The guidance for accounting for uncertainty in income taxes requires that a determination be made regarding whether a tax position, based solely on its technical merits, is more likely than not to be sustained upon examination, which is the threshold required for recognition of the tax position in the financial statements. The Company's liability arising from uncertain tax positions ("UTPs"),
including accrued interest and penalties, is recorded in other liabilities in the Consolidated Balance Sheets. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(in thousands)202520242023
Balance, beginning of year$— $— $110 
Lapses of applicable statute of limitations— — (110)
Balance, end of year$— $— $— 

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no accrued interest and penalties at September 27, 2025 or September 28, 2024.

The Company is subject to taxation mostly in the U.S. and various state jurisdictions. At September 27, 2025, tax years prior to 2021 are generally no longer subject to examination by federal and most state tax authorities.
 
The following table sets forth the sources of and differences between the financial accounting and tax bases of the Company’s assets and liabilities which give rise to the net deferred tax liabilities at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Deferred tax liabilities
Property, plant and equipment$(11,974)$(9,894)
Other intangible assets(10,263)(10,679)
Investor tax on non-consolidated affiliate income(1,967)(1,261)
Right-of-use assets
(1,503)— 
Other
(701)(566)
Total deferred tax liabilities$(26,408)$(22,400)
Deferred tax assets
NOL carryforward$112 $731 
Accrued expenses6,691 8,017 
Compensation794 2,257 
Interest limitation carryforward60 — 
Inventories550 812 
Capitalized research & development
6,616 5,035 
Unearned income4,864 4,301 
Tax credits5,866 6,702 
Outside basis difference in investment
1,827 — 
Lease liabilities
1,557 — 
Other
25 — 
Total deferred tax assets$28,962 $27,855 
Less: valuation allowance(5,296)(5,839)
Deferred tax assets less valuation allowance$23,666 $22,016 
Net deferred tax liabilities
$(2,742)$(384)
v3.25.3
Guarantees, Commitments and Contingencies
12 Months Ended
Sep. 27, 2025
Commitments and Contingencies Disclosure [Abstract]  
Guarantees, Commitments and Contingencies
10. Guarantees, Commitments and Contingencies

Litigation

At September 27, 2025, the Company had a number of product liability and other cases pending. Management believes that, considering the Company’s insurance coverage and its intention to vigorously defend its positions, the ultimate resolution of these matters will not have a material adverse impact on the Company’s financial statements.
Environmental

The Company is subject to a variety of environmental regulations relating to the use, storage, discharge and disposal of hazardous materials used in its manufacturing processes. Failure by the Company to comply with present and future regulations could subject it to future liabilities. In addition, such regulations could require the Company to acquire costly equipment or to incur other significant expenses to comply with environmental regulations. The Company is currently not involved in any material environmental proceedings and therefore, management believes that the resolution of environmental matters will not have a material adverse effect on the Company’s financial statements. Our environmental liability, included in current accrued expenses and other long-term liabilities on the Consolidated Balance Sheets, was $0.5 million at both September 27, 2025 and September 28, 2024. Cash flows over the next five years are expected to be immaterial each year, with no material difference between total cash flows and our accrued balance.

Lease Commitments
We have operating leases for office and warehouse space, or a combination of both, as well as equipment. We had finance leases for equipment that matured during fiscal 2025. Our leases have remaining lease terms ranging from 0.5 years to 5.0 years with the option to extend certain leases for up to 1 year.
The components of lease costs included on the Consolidated Statements of Operations are as follows:
(in thousands)Fiscal Years Ended
Lease costClassification20252024
Operating leases (1)
Cost of goods sold or selling, general and administrative expenses$1,889 $2,031 
Finance leases
Amortization of lease assetsCost of goods sold332 702 
Interest on lease liabilitiesInterest expense13 40 
Short-term leases (1) (2)
Cost of goods sold or selling, general and administrative expenses2,935 1,720 
Total lease cost$5,169 $4,493 
(1) Classification depends on the purpose of the underlying lease.
(2) Short-term lease cost includes both leases and rentals with initial terms of one year or less.

The following table summarizes the lease amounts included on the Consolidated Balance Sheets as follows:
(in thousands)Balance Sheet LocationSeptember 27, 2025September 28, 2024
Assets
Operating Property, plant and equipment$6,103 $4,353 
Finance (1)Finance lease right-of-use— 332 
Total lease assets$6,103 $4,685 
Liabilities
Current
OperatingOther current liabilities$2,276 $1,873 
FinanceFinance lease obligations— 975 
Long-term
OperatingOther liabilities4,006 2,971 
FinanceFinance lease obligations— 
Total lease liabilities$6,282 $5,825 
(1)    Net of accumulated amortization of $0 and $3.2 million, respectively.
The financing and operating leases recorded do not assume renewal based on our analysis of those leases and their contractual terms.
Lease liability maturities are presented in the following table:
(in thousands)September 27, 2025
Fiscal Years Ended
Operating Leases
2026$2,627 
20271,641 
20281,075 
2029958 
2030790 
Total future minimum lease payments7,091 
Less: imputed interest809 
Total lease liabilities$6,282 

Lease terms and discount rates are presented in the following table:
September 27, 2025
Operating Leases
Weighted average remaining lease term3.7 years
Weighted average discount rate6.1 %

Supplemental cash flow information is presented in the following table:
Fiscal Years Ended
(in thousands)20252024
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows - operating leases$2,227 $2,442 
Operating cash flows - finance leases13 40 
Financing cash flows - finance leases981 589 
Right-of-use assets exchanged for lease liabilities
Operating leases$3,327 $1,682 

Purchase Commitments

In the ordinary course of business, the Company enters into short-term contractual purchase orders for manufacturing inventory and capital assets. The amount of these commitments is expected to be as follows:
(in thousands)
Fiscal Years EndedAmount
2026$106,461 
2027514 
Total purchase commitments$106,975 
v3.25.3
Segment Information
12 Months Ended
Sep. 27, 2025
Segment Reporting [Abstract]  
Segment Information
11. Segment Information

We manage our business in two operating segments, both of which are reportable segments: (i) the Bus segment, which includes the manufacture and assembly of buses to be sold to a variety of customers across the U.S., Canada, and in certain limited international markets; and (ii) the Parts segment, which consists primarily of the purchase of parts from third parties to be sold to dealers within the Company’s network and certain large fleet customers.

Our chief operating decision maker ("CODM") is our President and CEO. The CODM primarily uses net sales and gross profit to evaluate segment performance, allocate resources, and make operating decisions as these metrics align with the Company's mission to deliver profitable growth to our stockholders over time. Specifically, net sales is utilized to evaluate the effectiveness of the Company's sales functions in obtaining a fair price for the significant value that our products offer and ensuring that the sales prices charged for our products appropriately consider changes in the costs we incur to procure inventory for the products we offer. Gross profit is utilized to evaluate the effectiveness of the Company's purchasing functions in controlling the costs we incur in procuring inventory and the effectiveness and efficiency of the Company's manufacturing operations in converting inventory into finished
products. The CODM does not utilize segment asset information to evaluate performance and make resource allocation decisions, primarily because the Parts segment operates as a distributor and accordingly, does not have a significant amount of assets. Therefore, disclosures of assets for the segments are not provided. The accounting policies of the reportable segments are the same as those applied in the consolidated financial statements, as described in Note 2.

Significant reportable segment information provided to and used by the CODM in assessing performance and allocating resources is as follows:
(in thousands)202520242023
Bus segment
Net sales (1)
$1,377,125 $1,242,885 $1,034,625 
Cost of goods sold
1,125,377 1,039,094 943,622 
Segment gross profit
$251,748 $203,791 $91,003 
Parts segment
Net sales (1)
$102,974 $104,269 $98,168 
Cost of goods sold
51,209 51,904 50,321 
Segment gross profit
$51,765 $52,365 $47,847 

(1)    Parts segment net sales includes $6.9 million, $9.3 million, and $5.6 million for fiscal 2025, fiscal 2024 and fiscal 2023, respectively, related to inter-segment sales of parts that was eliminated by the Bus segment upon consolidation

The following table is a reconciliation of segment gross profit to consolidated income before income taxes for the fiscal years presented:
(in thousands)202520242023
Bus segment gross profit
$251,748 $203,791 $91,003 
Parts segment gross profit
51,765 52,365 47,847 
Segment gross profit303,513 256,156 138,850 
Adjustments:
Selling, general and administrative expenses(136,347)(116,825)(87,193)
Interest expense(7,202)(10,579)(18,012)
Interest income6,194 4,136 1,004 
Other income (expense), net
3,406 (4,394)(8,307)
Loss on debt refinancing or modification
— (1,558)(537)
Income before income taxes
$169,564 $126,936 $25,805 

Sales are attributable to geographic areas based on customer location and were as follows for the fiscal years presented:
(in thousands)202520242023
United States$1,314,401 $1,199,527 1,048,279 
Canada163,665 146,609 78,907 
Rest of world2,033 1,018 5,607 
Total net sales$1,480,099 $1,347,154 1,132,793 
v3.25.3
Revenue
12 Months Ended
Sep. 27, 2025
Revenue from Contract with Customer [Abstract]  
Revenue
12. Revenue

The following table disaggregates revenue by product category for the periods presented:
Fiscal Years Ended
(in thousands)202520242023
Diesel buses$523,371 $461,222 $341,969 
Alternative powered buses (1)798,415 726,083 648,900 
Other (2)58,072 58,074 46,246 
Parts100,241 101,775 95,678 
Net sales$1,480,099 $1,347,154 $1,132,793 
(1)    Includes buses sold with any power source other than diesel (e.g., gasoline, propane, compressed natural gas ("CNG"), or electric).
(2)    Includes shipping and handling revenue, extended warranty income, surcharges, chassis, and bus shell sales.
v3.25.3
Stockholders' Deficit
12 Months Ended
Sep. 27, 2025
Equity [Abstract]  
Stockholders' Deficit
13. Stockholders’ Equity

Share Repurchase Program and Common Stock Retirement

On January 31, 2024, the Board of Directors of the Company authorized and approved a share repurchase program for up to $60 million of outstanding shares of the Company’s common stock over a period of 24 months, expiring January 31, 2026. On August 5, 2025, the Board of Directors of the Company authorized and approved a second share repurchase program for up to $100 million of outstanding shares of the Company’s common stock, expiring January 1, 2028. Under both share repurchase programs, the Company may repurchase shares through open market purchases, privately negotiated transactions, accelerated share repurchase transactions, block purchases or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Securities Exchange Act of 1934, as amended.

Pursuant to the share repurchase plan, the Company repurchased 1,060,438 shares of its common stock for $39.5 million in fiscal 2025. In fiscal 2024, the Company repurchased 201,818 shares for $9.9 million. The total remaining authorization for future common stock repurchases under the Company's share repurchase program was $110.5 million as of September 27, 2025.

In fiscal 2024, the Company constructively retired the shares of common stock it had repurchased by recording the $9.9 million paid in excess of the $0.0001 par value of each share as a reduction in retained earnings. Later in the fiscal year, the Company retired the shares of common stock that had previously been reflected as treasury stock within its historical consolidated financial statements by recording the amount paid in excess of the $0.0001 par value of each share as a $39.9 million reduction in retained earnings, which reduced the value in this account to zero, with the remaining $10.4 million recorded as a reduction in additional paid-in capital. In fiscal 2025, the Company constructively retired the shares of common stock it had recently repurchased by recording the $39.5 million in excess of the $0.0001 par value of each share as a reduction in retained earnings.
19. Stockholder Transaction Costs

On June 7, 2023, the Company entered into an underwriting agreement with BofA Securities, Inc. and Barclays Capital Inc., as representatives of the several underwriters and American Securities LLC, Coliseum Capital Partners, L.P. and Blackwell Partners LLC (collectively, the "2023 Selling Stockholders"), pursuant to which the 2023 Selling Stockholders agreed to sell 5,175,000 shares of common stock, including the sale of 675,000 shares pursuant to the underwriters’ exercise of their over-allotment option, at a purchase price of $20.00 per share. On September 11, 2023, the Company entered into another underwriting agreement with Barclays Capital, Inc. and the 2023 Selling Stockholders, pursuant to which the 2023 Selling Stockholders agreed to sell 2,500,000 shares of common stock, at purchase price of $21.00 per share (collectively, the "2023 Offerings").

The 2023 Offerings were conducted pursuant to prospectus supplements, dated June 7, 2023 and September 11, 2023, respectively, to the prospectus, dated December 22, 2021 included in the Company’s registration statement on Form S-3 (File No. 333-261858) that
was initially filed with the SEC on December 23, 2021 (the "December 2021 Prospectus"). The 2023 Offerings closed on June 12, 2023 and September 14, 2023, respectively.

On December 14, 2023, the Company entered into an underwriting agreement with BofA Securities, Inc. and Barclays Capital Inc., as representatives of the several underwriters and American Securities LLC ("2024 Selling Stockholder"), pursuant to which the 2024 Selling Stockholder agreed to sell 2,500,000 shares of common stock at a purchase price of $25.10 per share. On February 15, 2024, the Company entered into an underwriting agreement with Barclays Capital Inc., as representative of the several underwriters and the 2024 Selling Stockholder, pursuant to which the 2024 Selling Stockholder agreed to sell 4,042,650 shares of common stock at a purchase price of $32.90 per share (collectively, the “2024 Offerings”).

The 2024 Offerings were conducted pursuant to prospectus supplements, dated December 14, 2023 and February 15, 2024, respectively, to the December 2021 Prospectus. The 2024 Offerings closed on December 19, 2023 and February 21, 2024, respectively.

Although the Company did not sell any shares or receive any proceeds from the 2024 Offerings or 2023 Offerings, it was required to pay certain expenses in connection with these transactions that totaled approximately $3.2 million and $7.4 million during fiscal 2024 and fiscal 2023, respectively. These expenses are included within other income (expense), net on the Consolidated Statements of Operations.
v3.25.3
Earnings Per Share
12 Months Ended
Sep. 27, 2025
Earnings Per Share [Abstract]  
Earnings Per Share
14. Earnings Per Share

The following table presents the basic and diluted earnings per share computation for the fiscal years presented:
(in thousands except share data)202520242023
Numerator:
Net income
$127,720 $105,547 $23,812 
Basic earnings per share:
Weighted average common shares outstanding31,861,326 32,270,711 32,071,940 
Basic earnings per share
$4.01 $3.27 $0.74 
Diluted earnings per share (1):
Weighted average common shares outstanding31,861,326 32,270,711 32,071,940 
Weighted average dilutive securities, restricted stock413,781 407,773 166,720 
Weighted average dilutive securities, stock options201,171 283,061 19,992 
Weighted average dilutive securities, warrants407,158 387,676 — 
Weighted average shares and dilutive potential common shares32,883,436 33,349,221 32,258,652 
Diluted earnings per share
$3.88 $3.16 $0.74 
(1)    There were no potentially dilutive securities for fiscal 2025 or fiscal 2024 that were excluded from the computation of diluted earnings per share because their effect would have been anti-dilutive while potentially dilutive securities representing 0.7 million shares of common stock were excluded from the computation of diluted earnings per share for fiscal 2023 as their effect would have been anti-dilutive.
v3.25.3
Share-Based Compensation
12 Months Ended
Sep. 27, 2025
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation
15. Share-Based Compensation
 
In fiscal 2015, we adopted the Omnibus Equity Incentive Plan ("Plan") and in fiscal 2020, amended and restated it. The Plan is administered by the Compensation Committee of our Board of Directors and the Committee may grant awards for the issuance of up to an aggregate of 5,200,000 shares of common stock in the form of non-qualified stock options, incentive stock options, stock appreciation rights (collectively, “SARs,” and each individually, a “SAR”), restricted stock, restricted stock units, performance shares, performance units, incentive bonus awards, other cash-based awards and other stock-based awards. The exercise price of a share subject to a stock option may not be less than 100% of the fair market value of a share of the Company's common stock with respect to the grant date of such stock option. No portion of the options vest and become exercisable after the date on which the optionee’s service with the Company and its subsidiaries terminates. The vesting of all unvested shares of common stock subject to an option will automatically be accelerated in connection with a “Change in Control,” as defined in the Plan.

New shares of the Company's common stock are issued upon stock option exercises, or at the time of vesting for restricted stock. We have granted performance awards as part of our overall compensation plans. The vesting of these awards is primarily based upon the attainment of certain performance metrics established under our annual Management Incentive Plan ("MIP"), with the Compensation Committee of the Board of Directors maintaining final discretion over vesting amounts.

Stock-based payments to employees, including grants of stock options, restricted stock and restricted stock units ("RSU"), are recognized in the financial statements based on their fair value. The fair value of each stock option award on the grant date is estimated using the Black-Scholes option-pricing model with the following assumptions: expected dividend yield, expected stock price volatility, weighted-average risk-free interest rate and weighted average expected term of the options. Because we do not have sufficient history with respect to stock option activity and post-vesting cancellations, the expected term assumption is based on the simplified method under U.S. GAAP, which is based on the vesting period and contractual term for each vesting tranche of awards. The mid-point between the vesting date and the expiration date is used as the expected term under this method. The risk-free interest rate used in the Black-Scholes model is based on the implied yield curve available on U.S. Treasury zero-coupon issues at the date of grant with a remaining term equal to the Company’s expected term assumption. The Company has never declared or paid a cash dividend on its common stock. Restricted stock and RSUs are valued based on the intrinsic value of the difference between the exercise price, if any, of the award and the fair market value of our common stock on the grant date.

Beginning in fiscal 2024, the Compensation Committee decided that all new annual stock awards issued in accordance with the terms of the Plan would be RSUs.
We expense any award with graded-vesting features using a straight-line attribution method and account for forfeitures in recording share-based compensation expense as they occur.

RSU Awards

The following table summarizes the Company's RSU activity for the fiscal year presented:
2025
Restricted Stock ActivityNumber of SharesWeighted-Average Grant Date Fair Value
Balance, beginning of year635,648 $23.07 
Granted302,129 38.09 
Vested(643,475)26.51 
Forfeited(3,300)34.87 
Balance, end of year291,002 31.80 

The weighted-average grant date fair value of restricted stock awards granted in fiscal 2024 and fiscal 2023 was $21.35 and $23.41, respectively.

Compensation expense for restricted stock awards, recognized in selling, general and administrative expenses on the Consolidated Statements of Operations, was $13.1 million, $7.2 million, and $3.2 million for fiscal 2025, fiscal 2024, and fiscal 2023, respectively, with associated tax benefits of $3.3 million, $1.8 million, and $0.8 million, respectively. At September 27, 2025, unrecognized compensation cost related to restricted stock awards totaled $3.6 million and is expected to be recognized over a weighted-average period of 0.7 years.

Stock Option Awards

The following table summarizes the Company's stock option activity for the fiscal year presented:
2025
Number of OptionsWeighted Average Exercise Price per Share ($)
Outstanding options, beginning of year435,427 $16.27 
Granted41,506 12.35 
Exercised (1)(277,291)16.88 
Expired— — 
Forfeited— — 
Outstanding options, end of year (2)199,642 $14.60 
Fully vested and exercisable options, end of year (3)116,624 $16.20 
(1)    Stock options exercised during the fiscal year had an aggregate intrinsic value totaling $9.7 million.
(2)    Stock options outstanding at the end of the fiscal year had $8.7 million intrinsic value.
(3)    Fully vested and exercisable options at the end of the fiscal year had $4.9 million intrinsic value.

The total aggregate intrinsic value of stock options exercised during fiscal 2024 and fiscal 2023 was $6.2 million and $0.3 million, respectively.

Compensation expense for stock option awards, recognized in selling, general and administrative expenses on the Consolidated Statements of Operations, was $1.6 million, $1.2 million, and $0.8 million for fiscal 2025, fiscal 2024, and fiscal 2023, respectively, with associated tax benefits of $0.4 million, $0.3 million, and $0.2 million, respectively. At September 27, 2025, unrecognized compensation cost related to stock option awards totaled $0.3 million and is expected to be recognized over a weighted-average period of 0.2 years.
The fair value of each option award at grant date was estimated using the Black-Scholes option-pricing model with the following assumptions made and resulting grant-date fair values during the fiscal years presented:
202520242023
Expected volatility61 %62 %51 %
Expected dividend yield%%%
Risk-free interest rate4.17 %4.24 %3.78 %
Expected term (in years)
4.5
4.5 - 5.0
4.5 - 6.0
Weighted-average grant-date fair value$33.55 $16.30 $6.17 
v3.25.3
Benefit Plans
12 Months Ended
Sep. 27, 2025
Retirement Benefits [Abstract]  
Benefit Plans
16. Benefit Plans
Defined Benefit Pension Plan

The Company has a defined benefit pension plan (“Defined Benefit Plan”) covering U.S. hourly and salaried personnel. On May 13, 2002, the Defined Benefit Plan was amended to freeze new participation as of May 15, 2002, and therefore, any new employees who started on or after May 15, 2002 were not permitted to participate in the Defined Benefit Plan. Effective January 1, 2006, the benefit plan was frozen to all participants. No accrual of future benefits is calculated beyond this date.

Additionally, during the latter part of fiscal 2025, the Company initiated actions to terminate the Defined Benefit Plan, which is expected to be completed in the latter half of fiscal 2026. A pension plan termination does not impact the pension benefits earned by participants as amounts due to participants are settled either via (i) lump-sum cash payments, as applicable, or (ii) the transfer of the pension obligations to an insurance company via the purchase of group annuity contracts.

The Company made $0.9 million of contributions to the Defined Benefit Plan during fiscal 2025 and made no contributions in fiscal 2024. For fiscal 2025 and fiscal 2024, benefits paid were $8.0 million and $8.8 million, respectively.

As a result of the pending pension plan termination, the significant assumptions utilized in computing the benefit obligation as of September 27, 2025 were amended as discussed further below. The projected benefit obligation (“PBO”) for the Defined Benefit Plan was $109.6 million and $113.6 million at September 27, 2025 and September 28, 2024, respectively, with the reconciliation of the beginning and ending balances of the PBO for the Defined Benefit Plan for the fiscal years indicated presented in the following table:
Benefit Obligation
(in thousands)20252024
Projected benefit obligation balance, beginning of year$113,634 $108,393 
Interest cost5,249 5,936 
Actuarial (gain) loss (1)
(1,204)8,091 
Benefits paid(8,030)(8,786)
Projected benefit obligations balance, end of year$109,649 $113,634 
(1)    Includes assumption changes, as applicable, resulting from (i) changes in the utilized discount rate to value the future obligations, and (ii) updates to the mortality table projections used in the calculation of the benefit obligations.

Plan Assets: In connection with initiation of the pension plan termination during the latter part of fiscal 2025, all plan assets were converted to a money market fund comprised of high quality, highly liquid investments, primarily issued by the U.S. government, having maturities of less than one year to minimize the risk of significant fluctuations in the balance of the assets due to market volatility. The summary and reconciliation of the beginning and ending balances of the fair value of the Defined Benefit Plan assets are as follows:
Plan Assets
(in thousands)20252024
Fair value of plan assets, beginning of year$118,283 $105,989 
Actual return on plan assets3,385 21,080 
Employer contribution900 — 
Benefits paid(8,030)(8,786)
Fair value of plan assets, end of year$114,538 $118,283 
Funded Status: The following table reconciles the benefit obligations, plan assets, funded status and net pension asset information of the Defined Benefit Plan at the dates indicated. The net pension asset is reflected in long-term assets on the Consolidated Balance Sheets.
Funded Status
(in thousands)September 27, 2025September 28, 2024
Benefit obligation$109,649 $113,634 
Fair value of plan assets114,538 118,283 
Funded status4,889 4,649 
Net pension asset recognized
$4,889 $4,649 
Fair Value of Plan Assets: The Company determines the fair value of its financial instruments in accordance with the Fair Value Measurements and Disclosures Topic of the ASC. Fair value represents the price to hypothetically sell an asset or transfer a liability in an orderly manner in the principal market for that asset or liability. This topic provides a hierarchy that gives highest priority to unadjusted quoted market prices in active markets for identical assets or liabilities. This topic requires that financial assets and liabilities are classified into one of the following three categories: 
Level 1  Unadjusted quoted prices in active markets for identical assets or liabilities
Level 2  Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability
Level 3  Unobservable inputs for the asset or liability

The Company evaluates fair value measurement inputs on an ongoing basis in order to determine if there is a change of sufficient significance to warrant a transfer between levels. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally coincides with the Company's valuation process.

In fiscal 2024 and for a portion of fiscal 2025, the Defined Benefit Plan assets were comprised of various investment funds. However, at the end of fiscal 2025, the Defined Benefit Plan assets were invested exclusively in a money market fund comprised of high quality, highly liquid investments, primarily issued by the U.S. government, having maturities of less than one year as discussed previously above. All investment funds are valued based upon their quoted market prices. The invested pension plan assets of the Defined Benefit Plan are all Level 2 assets under the provisions of ASC 820, Fair Value Measurements (“ASC 820”). During fiscal 2025 and fiscal 2024, there were no transfers between levels. There are no sources of significant concentration risk in the invested assets at September 30, 2025.

The following table sets forth, by level within the fair value hierarchy, a summary of the Defined Benefit Plan’s investments measured at fair value:
(in thousands)Level 1Level 2Level 3Total
September 27, 2025
Assets:
Equity securities$— $— $— $— 
Debt securities— 114,538 — 114,538 
Total assets at fair value$— $114,538 $— $114,538 
September 28, 2024
Assets:
Equity securities$— $77,817 $— $77,817 
Debt securities— 40,466 — 40,466 
Total assets at fair value$— $118,283 $— $118,283 
The following table represents net periodic benefit (income) expense and changes in plan assets and benefit obligations recognized in other comprehensive loss (income), before tax effect, for the fiscal years presented:
(in thousands)202520242023
Interest cost$5,249 $5,936 $6,035 
Expected return on plan assets(7,276)(6,481)(6,518)
Amortization of net loss279 687 1,195 
Net periodic benefit (income) expense
$(1,748)$142 $712 
Net loss (gain)
$2,688 $(6,507)$(12,024)
Amortization of net loss(279)(687)(1,195)
Total recognized in other comprehensive loss (income)
$2,409 $(7,194)$(13,219)
Total recognized in net periodic pension benefit (income) expense and other comprehensive loss (income)
$661 $(7,052)$(12,507)

The estimated net loss for the Defined Benefit Plan that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year is $0.5 million. The unrecognized gain or loss is amortized as follows: the total unrecognized gain or loss, less the larger of 10% of the liability or 10% of the assets, is divided by the average future working lifetime of active plan participants.

As a result of the pending pension plan termination, the significant actuarial assumptions utilized in determining the benefit obligation as of September 27, 2025 were amended, with the following actuarial assumptions used to determine the benefit obligations at the dates indicated:
Weighted-average assumptions used to determine benefit obligations:September 27, 2025September 28, 2024
Discount rate(s)
4.43% and 5.16%
4.80 %
Rate of compensation increaseN/AN/A
Weighted-average assumptions used to determine net periodic benefit cost:September 27, 2025September 28, 2024
Discount rate4.80 %5.70 %
Expected long-term return on plan assets6.37 %6.37 %
Rate of compensation increaseN/AN/A

As of September 27, 2025, the benefit obligation was discounted using (i) a required regulatory interest rate for the estimate of those participants who will elect a lump-sum cash payment, as applicable, and (ii) the estimated interest rate inherent in the group annuity contracts for the estimate of those participants whose benefit obligations will be transferred to an insurance company. As of September 28, 2024, the benefit obligation was discounted using a benchmark interest rate representing an estimate of the single equivalent rate determined by matching the Defined Benefit Plan’s future expected cash flows to spot rates from a yield curve comprised of high-quality corporate bond rates of various durations.

The Defined Benefit Plan asset allocations at the dates indicated are as follows: 
September 27, 2025September 28, 2024
Equity securities— %66 %
Debt securities100 %34 %
Total securities100 %100 %

There was no Company common stock included in equity securities. Assets of the Defined Benefit Plan are invested primarily in funds that further invest in equity or debt securities. Assets are valued using quoted prices in active markets.

As of September 27, 2025, the expected rate of return on plan assets was adjusted to reflect the average rate of earnings expected on the funds invested, or to be invested, to provide for the settlement of the benefit obligations during fiscal 2026.

As of September 28, 2024, the expected long-term rate of return on plan assets reflects the average rate of earnings expected on the funds invested, or to be invested, to provide for the benefits included in the PBO. In estimating that rate, appropriate consideration was given to the returns being earned by the plan assets in the fund and rates of return expected to be available for reinvestment and a building block method. The expected rate of return on each asset class was broken down into three components: (1) inflation, (2) the real risk-free rate of return (i.e., the long-term estimate of future returns on default free U.S. government securities), and (3) the risk premium for each asset class (i.e., the expected return in excess of the risk-free rate).
The investment strategy for pension plan assets at the end of fiscal 2025 is to minimize the risk of significant fluctuations in the balance of the assets due to market volatility in order to maximize the funds available to provide for the settlement of the benefit obligations during fiscal 2026. This strategy is being executed through the investment in a money market fund comprised of high quality, highly liquid investments having maturities of less than one year, with dividends and interest reinvested in the account.

The investment strategy for pension plan assets at the end of fiscal fiscal 2024 was to limit risk through asset allocation, diversification, selection and timing. Assets were managed on a total return basis, with dividends and interest reinvested in the account.

The Company expects to make $0.6 million of contributions to the Defined Benefit Plan in fiscal 2026 in accordance with required IRS minimums. Additionally, in connection with the plan termination, all $109.6 million of benefit obligations are expected to be paid out of pension assets in fiscal 2026 either via (i) lump-sum cash payments to certain participants, as applicable, or (ii) the transfer of the pension obligations to an insurance company via the purchase of group annuity contracts. Subsequent to such settlements, the pension plan will cease to exist for the Company.

Defined Contribution Plan

The Company offers a defined contribution 401(k) plan covering substantially all U.S. employees and a defined contribution plan for Canadian employees. During fiscal 2025, fiscal 2024 and fiscal 2023, the Company offered a 50% match on the first 6% of the employee’s contributions. However, due to the impacts of supply chain constraints on the Company's operations and cash flows, the Company temporarily paused this match from August 2022 through December 2022. The plans also provide for an additional discretionary match depending on Company performance. Compensation expense related to defined contribution plans totaled $2.9 million, $2.3 million and $1.3 million for fiscal 2025, fiscal 2024, and fiscal 2023, respectively.

Health Benefits

The Company provides and is predominantly self-insured for medical, dental, and accident and sickness benefits. A liability related to this obligation is recorded on the Company’s Consolidated Balance Sheets as accrued expenses. Total expense related to this plan recorded for fiscal 2025, fiscal 2024, and fiscal 2023, was $18.0 million, $13.7 million, and $15.3 million, respectively.

Employee Compensation Plans

The MIP compensates certain salaried employees and is derived based upon the "Adjusted EBITDA" (earnings before interest, taxes, depreciation, and amortization, as adjusted) and "Free Cash Flow" metrics, as and when applicable. There was $16.0 million in MIP bonus liabilities included in accrued expenses on the Consolidated Balance Sheets at September 27, 2025 and $17.4 million at September 28, 2024.
v3.25.3
Equity Investment in Affiliate
12 Months Ended
Sep. 27, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Equity Investment in Affiliate
17. Equity Investment in Affiliate(s)

Micro Bird Holdings, Inc.

On October 14, 2009, Blue Bird and Girardin MiniBus JV Inc. entered into a joint venture, Micro Bird Holdings, Inc. (“Micro Bird”), to combine the complementary expertise of the two separate manufacturers. Blue Bird Micro Bird by Girardin Type A buses are produced in Drummondville, Quebec by Micro Bird. Additionally, in September 2025, Micro Bird began producing small and mid-sized commercial buses at a newly opened facility in Plattsburgh, New York.

The Company holds a 50% equity interest in Micro Bird, utilizing the equity method of accounting as the Company does not have control to direct the activities that most significantly impact Micro Bird’s financial performance based on the shared powers of the venture partners. The carrying amount of the equity method investment is adjusted for the Company’s proportionate share of net earnings or losses and any dividends received. At September 27, 2025 and September 28, 2024, the carrying value of the Company's investment in Micro Bird was $35.2 million and $24.4 million, respectively. No dividends were paid by Micro Bird during fiscal 2025, while it paid each venture partner $5.3 million in dividends during fiscal 2024.

In recognizing the Company’s 50% portion of Micro Bird net income, the Company recorded $10.8 million, $12.1 million, and $7.0 million in equity in net income of non-consolidated affiliate(s) for fiscal 2025, fiscal 2024, and fiscal 2023, respectively.
Micro Bird's summarized balance sheet information at its September 30 year end is as follows (denominated in U.S. Dollars):
 Balance Sheet
(in thousands)20252024
Current assets$158,732 $100,974 
Non-current assets40,008 25,097 
Total assets$198,740 $126,071 
Current liabilities132,342 86,788 
Non-current liabilities9,775 1,201 
Total liabilities$142,117 $87,989 
Net assets$56,623 $38,082 

Micro Bird's summarized financial results for its three fiscal years ended September 30 are as follows (denominated in U.S. Dollars):
 Income Statement
(in thousands)202520242023
Revenues$326,790 $280,930 $203,086 
Gross profit69,270 54,596 35,453 
Operating income
38,809 32,074 18,310 
Net income
19,210 21,725 13,244 
Clean Bus Solutions, LLC

On December 7, 2023, the Company, through its wholly owned subsidiary, BBBC, and GC Mobility Investments I, LLC, a wholly owned subsidiary of Generate Capital, PBC (“Generate Capital”), a sustainable investment company focusing on clean energy, transportation, water, waste, agriculture, smart cities and industrial decarbonization, executed a definitive agreement (“Joint Venture Agreement”) establishing a joint venture, Clean Bus Solutions, LLC (“CBS”), to provide a fleet-as-a-service ("FaaS") offering using electric school buses manufactured and sold by the Company. The service is offered to qualified customers of the Company. Through CBS, the Company provides its end customers with turnkey electrification solutions, including a wide product range consisting of, among others, electric school buses, financing of electric buses and supporting charging infrastructure, project planning and management, and fleet optimization.

The Company and Generate Capital initially have an equal common ownership interest in CBS, and will initially jointly share management responsibility and control, with each party having certain customary consent and approval rights and control triggers. The parties each agreed to contribute up to $10.0 million to CBS, as agreed from time to time, for common interests to fund administrative expenses, and up to an additional $100.0 million of capital in the form of preferred interests to fund the purchase, delivery, installation, operation and maintenance of FaaS projects, inclusive of Blue Bird electric school buses and associated charging infrastructure. Of this amount, the Company committed to provide up to $20.0 million and Generate Capital committed to provide up to $80.0 million, with the Company’s aggregate commitment in any one year not to exceed $10.0 million without its consent.

In accordance with the terms of the Joint Venture Agreement, the Company promotes CBS as its preferred FaaS offering for electric school buses and agreed to not participate as a joint venture partner in any other similar FaaS offering for electric school buses, except as an original equipment manufacturer of buses. The Company’s obligations do not prevent or limit any activities of its dealers.

CBS has a perpetual duration subject to the right of either party to terminate early upon the occurrence of certain events of default or the failure to achieve certain milestones set forth in the terms of the Joint Venture Agreement.

The Company utilizes the equity method of accounting in recording its interest in CBS as it does not have control to direct the activities that most significantly impact CBS' financial performance based on the shared powers of the venture partners. The carrying amount of the equity method investment is adjusted for the Company’s proportionate share of net earnings or losses and any dividends received.

In connection with the execution of the Joint Venture Agreement, the Company granted Generate Capital warrants to purchase an aggregate of 1,000,000 shares of Company common stock at an exercise price of $25.00 per share during a five-year exercise period (“Warrants”). Two-thirds of the Warrants were immediately exercisable while the remaining Warrants became exercisable upon Generate Capital satisfying certain funding conditions during our fiscal 2024. The exercise price and the number of shares issuable upon exercise of the Warrants are subject to adjustment in the event of a recapitalization, stock dividend or similar event.
The Company recorded the $7.4 million fair value of the Warrants upon issuance as permanent equity within additional paid-in capital on the Consolidated Balance Sheets and is not required to subsequently record changes in fair value as long as the Warrants continue to be classified within stockholders' equity. Additionally, since the Warrants were provided in exchange for an investment in CBS, the Company recorded the cost of its investment based on the fair value of the Warrants upon issuance, which increased the balance of equity investment in affiliates on the Consolidated Balance Sheets by a corresponding $7.4 million.

During fiscal 2025 and 2024, the Company made $1.0 million and $0.6 million of cash contributions to CBS, respectively, which was recorded to equity investment in affiliates. In recognizing the Company’s 50% portion of CBS' net income or loss, the Company recorded $(1.3) million and $(0.3) million of losses in equity in net income of non-consolidated affiliate(s) on the Consolidated Statements of Operations during fiscal 2025 and 2024, respectively. CBS paid no dividends in any period.

In the fourth quarter of fiscal 2025, the Company performed an impairment assessment of its equity investment in CBS. Based upon the historical losses generated by CBS since inception, when coupled with CBS' projections of continued losses in future periods, management determined that the Company would not recover the carrying amount of its investment in the near term. Accordingly, a conclusion was reached that an impairment that was other-than-temporary in nature existed. During the fourth quarter of fiscal 2025, the Company recorded a non-cash impairment charge of $7.4 million in equity in net income of non-consolidated affiliate(s) on the Consolidated Statements of Operations, which reduced the carrying value of the Company's investment in CBS included within equity investment in affiliates on the Consolidated Balance Sheets to $0 at September 27, 2025. At September 28, 2024, the carrying value of the Company's investment in CBS was $7.7 million.
v3.25.3
Accumulated Other Comprehensive Loss
12 Months Ended
Sep. 27, 2025
Equity [Abstract]  
Accumulated Other Comprehensive Loss
18. Accumulated Other Comprehensive Loss

The following table provides information on changes in accumulated other comprehensive loss (“AOCL”) for the periods presented:
(in thousands)Defined Benefit Pension PlanTotal AOCL
Balance, October 1, 2022$(41,930)$(41,930)
Other comprehensive income, gross
12,024 12,024 
Amounts reclassified and included in earnings1,195 1,195 
Total before taxes13,219 13,219 
Income taxes(3,173)(3,173)
Balance, September 30, 2023$(31,884)$(31,884)
Other comprehensive income, gross6,507 6,507 
Amounts reclassified and included in earnings687 687 
Total before taxes7,194 7,194 
Income taxes(1,726)(1,726)
Balance, September 28, 2024$(26,416)$(26,416)
Other comprehensive loss, gross
(2,688)(2,688)
Amounts reclassified and included in earnings279 279 
Total before taxes(2,409)(2,409)
Income taxes578 578 
Balance, September 27, 2025$(28,247)$(28,247)
v3.25.3
Stockholder Transaction Costs
12 Months Ended
Sep. 27, 2025
Equity [Abstract]  
Stockholder Transaction Costs
13. Stockholders’ Equity

Share Repurchase Program and Common Stock Retirement

On January 31, 2024, the Board of Directors of the Company authorized and approved a share repurchase program for up to $60 million of outstanding shares of the Company’s common stock over a period of 24 months, expiring January 31, 2026. On August 5, 2025, the Board of Directors of the Company authorized and approved a second share repurchase program for up to $100 million of outstanding shares of the Company’s common stock, expiring January 1, 2028. Under both share repurchase programs, the Company may repurchase shares through open market purchases, privately negotiated transactions, accelerated share repurchase transactions, block purchases or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Securities Exchange Act of 1934, as amended.

Pursuant to the share repurchase plan, the Company repurchased 1,060,438 shares of its common stock for $39.5 million in fiscal 2025. In fiscal 2024, the Company repurchased 201,818 shares for $9.9 million. The total remaining authorization for future common stock repurchases under the Company's share repurchase program was $110.5 million as of September 27, 2025.

In fiscal 2024, the Company constructively retired the shares of common stock it had repurchased by recording the $9.9 million paid in excess of the $0.0001 par value of each share as a reduction in retained earnings. Later in the fiscal year, the Company retired the shares of common stock that had previously been reflected as treasury stock within its historical consolidated financial statements by recording the amount paid in excess of the $0.0001 par value of each share as a $39.9 million reduction in retained earnings, which reduced the value in this account to zero, with the remaining $10.4 million recorded as a reduction in additional paid-in capital. In fiscal 2025, the Company constructively retired the shares of common stock it had recently repurchased by recording the $39.5 million in excess of the $0.0001 par value of each share as a reduction in retained earnings.
19. Stockholder Transaction Costs

On June 7, 2023, the Company entered into an underwriting agreement with BofA Securities, Inc. and Barclays Capital Inc., as representatives of the several underwriters and American Securities LLC, Coliseum Capital Partners, L.P. and Blackwell Partners LLC (collectively, the "2023 Selling Stockholders"), pursuant to which the 2023 Selling Stockholders agreed to sell 5,175,000 shares of common stock, including the sale of 675,000 shares pursuant to the underwriters’ exercise of their over-allotment option, at a purchase price of $20.00 per share. On September 11, 2023, the Company entered into another underwriting agreement with Barclays Capital, Inc. and the 2023 Selling Stockholders, pursuant to which the 2023 Selling Stockholders agreed to sell 2,500,000 shares of common stock, at purchase price of $21.00 per share (collectively, the "2023 Offerings").

The 2023 Offerings were conducted pursuant to prospectus supplements, dated June 7, 2023 and September 11, 2023, respectively, to the prospectus, dated December 22, 2021 included in the Company’s registration statement on Form S-3 (File No. 333-261858) that
was initially filed with the SEC on December 23, 2021 (the "December 2021 Prospectus"). The 2023 Offerings closed on June 12, 2023 and September 14, 2023, respectively.

On December 14, 2023, the Company entered into an underwriting agreement with BofA Securities, Inc. and Barclays Capital Inc., as representatives of the several underwriters and American Securities LLC ("2024 Selling Stockholder"), pursuant to which the 2024 Selling Stockholder agreed to sell 2,500,000 shares of common stock at a purchase price of $25.10 per share. On February 15, 2024, the Company entered into an underwriting agreement with Barclays Capital Inc., as representative of the several underwriters and the 2024 Selling Stockholder, pursuant to which the 2024 Selling Stockholder agreed to sell 4,042,650 shares of common stock at a purchase price of $32.90 per share (collectively, the “2024 Offerings”).

The 2024 Offerings were conducted pursuant to prospectus supplements, dated December 14, 2023 and February 15, 2024, respectively, to the December 2021 Prospectus. The 2024 Offerings closed on December 19, 2023 and February 21, 2024, respectively.

Although the Company did not sell any shares or receive any proceeds from the 2024 Offerings or 2023 Offerings, it was required to pay certain expenses in connection with these transactions that totaled approximately $3.2 million and $7.4 million during fiscal 2024 and fiscal 2023, respectively. These expenses are included within other income (expense), net on the Consolidated Statements of Operations.
v3.25.3
Schedule II - Valuation and Qualifying Accounts
12 Months Ended
Sep. 27, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts
SCHEDULE II- VALUATION AND QUALIFYING ACCOUNTS
(in thousands)Allowance for Doubtful Accounts
Fiscal Year EndedBeginning BalanceCharges to Expense/(Income)Doubtful Accounts Written Off, NetEnding Balance
September 30, 2023$100 $— $— $100 
September 28, 2024100 — — 100 
September 27, 2025100 — — 100 
(in thousands)Deferred Tax Valuation Allowance
Fiscal Year EndedBeginning BalanceCharges to Expense/(Income)Charges utilized/Write offsEnding Balance
September 30, 2023$5,503 $319 $— $5,822 
September 28, 20245,822 17 — 5,839 
September 27, 20255,839 (74)(469)5,296 
v3.25.3
Insider Trading Arrangements
3 Months Ended 12 Months Ended
Sep. 27, 2025
shares
Sep. 27, 2025
shares
Trading Arrangements, by Individual    
Non-Rule 10b5-1 Arrangement Adopted   false
Rule 10b5-1 Arrangement Terminated   false
Non-Rule 10b5-1 Arrangement Terminated   false
Razvan Radulescu [Member]    
Trading Arrangements, by Individual    
Material Terms of Trading Arrangement
During the fourth quarter of fiscal 2025, the previously disclosed Rule 10b5-1 trading plan for Razvan Radulescu, the Company's CFO, expired in accordance with its terms. On September 12, 2025, Mr. Radulescu entered into a new trading plan intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act, providing for the sale of up to 15,000 shares of the Company's Common Stock. Pursuant to this plan, Mr. Radulescu may sell shares beginning December 10, 2025 and ending May 8, 2026.
 
Name Razvan Radulescu  
Title CFO  
Rule 10b5-1 Arrangement Adopted true  
Adoption Date September 12, 2025  
Arrangement Duration 149 days  
Aggregate Available 15,000 15,000
v3.25.3
Insider Trading Policies and Procedures
12 Months Ended
Sep. 27, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.3
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Sep. 27, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Risk Management and Strategy

We have developed and implemented a cybersecurity risk management program that is designed to safeguard the confidentiality, integrity, and availability of Company electronic information. The Company’s cybersecurity risk management program is integrated into the overarching enterprise risk management program to ensure that cybersecurity risk is properly mitigated. Crucial parts of the Company’s cybersecurity risk management program include the following:

Regular vulnerability scans, penetration tests and risk assessments designed to identify weaknesses in the Company’s systems and processes.

A Business Impact Analysis and Business Continuity Plan to identify potential threats, their potential impact on the business, and plans to respond, communicate and continue operations.

An Incident Response Plan that includes detailed procedures for detecting, reporting and addressing security incidents in an organized and effective manner.

A Disaster Recovery Plan that details the steps we must take to respond and recover from a disaster event.

A Third-Party Risk Management Program that identifies and reduces risks presented by vendors and suppliers.

The development and maintenance of a Cybersecurity Risk Register to identify and monitor security risks and treatment plans.
We utilize a third-party cybersecurity consulting firm that provides strategic and tactical security support, including, but not limited to, a Virtual Chief Information Security Officer ("vCISO"). The vCISO works with and provides strategic guidance to the Vice President of Information Technology, including preparing and/or presenting key information to the Company's Audit Committee or Board of Directors, as necessary.
To date, there have been no risks identified from cybersecurity threats, including as a result of cybersecurity incidents, that have materially affected, or are reasonably likely to materially affect, the Company, including its business strategy, results of operations, financial condition or cash flows.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
We have developed and implemented a cybersecurity risk management program that is designed to safeguard the confidentiality, integrity, and availability of Company electronic information. The Company’s cybersecurity risk management program is integrated into the overarching enterprise risk management program to ensure that cybersecurity risk is properly mitigated. Crucial parts of the Company’s cybersecurity risk management program include the following:

Regular vulnerability scans, penetration tests and risk assessments designed to identify weaknesses in the Company’s systems and processes.

A Business Impact Analysis and Business Continuity Plan to identify potential threats, their potential impact on the business, and plans to respond, communicate and continue operations.

An Incident Response Plan that includes detailed procedures for detecting, reporting and addressing security incidents in an organized and effective manner.

A Disaster Recovery Plan that details the steps we must take to respond and recover from a disaster event.

A Third-Party Risk Management Program that identifies and reduces risks presented by vendors and suppliers.

The development and maintenance of a Cybersecurity Risk Register to identify and monitor security risks and treatment plans.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Governance

The Board of Directors has oversight responsibility for cybersecurity risks to the Company. It is informed of the status of the cybersecurity risk management program at least quarterly and is briefed on strategic objectives and high priority risks and incidents as they arise.

The Audit Committee oversees management’s implementation of our cybersecurity risk management program. The Audit Committee also receives quarterly reports from various members of management, including information technology and security specialists, on the state of the cybersecurity risk management program. The periodic updates include, but are not limited to, strategic objectives, key initiatives, key metrics, and noteworthy cybersecurity risks. In addition, management will update the Audit Committee regarding any significant cybersecurity incidents in a timely manner.

A Cybersecurity Materiality Assessment Committee has been formed to review material cybersecurity risks and threats and determine materiality criteria and thresholds for incidents. This committee is comprised of senior management from multiple departments including legal, information technology, security, human resources, finance and more. The Vice President of Information Technology, responsible for the development of the cybersecurity risk management program, has extensive experience across information technology within the automotive manufacturing industry. The security team provided by the cybersecurity consulting firm contracted by the Company has a wide breadth of expertise across core cybersecurity disciplines including governance, risk, compliance, and security architecture and engineering. This security team has combined experience exceeding 30 years and numerous industry recognized security certifications. The vCISO, who is responsible for the oversight of, and strategic guidance for, the security team, has over 20 years of related experience and is a Certified Information Security Manager and a Certified Information Systems Security Professional.

To support these efforts, we follow the guidance of numerous security agencies, industry resources and frameworks, including, but not limited to, the Center for Internet Security Critical Security Controls v8 and the NIST Cybersecurity Framework. A comprehensive library of policies and procedures has been developed leveraging security best practices and industry standards to define the security program. In addition, a cybersecurity roadmap has been developed and is maintained to execute on the strategic plan and expand and mature the overall program.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Board of Directors has oversight responsibility for cybersecurity risks to the Company. It is informed of the status of the cybersecurity risk management program at least quarterly and is briefed on strategic objectives and high priority risks and incidents as they arise.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]
The Audit Committee oversees management’s implementation of our cybersecurity risk management program. The Audit Committee also receives quarterly reports from various members of management, including information technology and security specialists, on the state of the cybersecurity risk management program. The periodic updates include, but are not limited to, strategic objectives, key initiatives, key metrics, and noteworthy cybersecurity risks. In addition, management will update the Audit Committee regarding any significant cybersecurity incidents in a timely manner.
Cybersecurity Risk Role of Management [Text Block]
A Cybersecurity Materiality Assessment Committee has been formed to review material cybersecurity risks and threats and determine materiality criteria and thresholds for incidents. This committee is comprised of senior management from multiple departments including legal, information technology, security, human resources, finance and more. The Vice President of Information Technology, responsible for the development of the cybersecurity risk management program, has extensive experience across information technology within the automotive manufacturing industry. The security team provided by the cybersecurity consulting firm contracted by the Company has a wide breadth of expertise across core cybersecurity disciplines including governance, risk, compliance, and security architecture and engineering. This security team has combined experience exceeding 30 years and numerous industry recognized security certifications. The vCISO, who is responsible for the oversight of, and strategic guidance for, the security team, has over 20 years of related experience and is a Certified Information Security Manager and a Certified Information Systems Security Professional.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]
A Cybersecurity Materiality Assessment Committee has been formed to review material cybersecurity risks and threats and determine materiality criteria and thresholds for incidents. This committee is comprised of senior management from multiple departments including legal, information technology, security, human resources, finance and more. The Vice President of Information Technology, responsible for the development of the cybersecurity risk management program, has extensive experience across information technology within the automotive manufacturing industry. The security team provided by the cybersecurity consulting firm contracted by the Company has a wide breadth of expertise across core cybersecurity disciplines including governance, risk, compliance, and security architecture and engineering. This security team has combined experience exceeding 30 years and numerous industry recognized security certifications. The vCISO, who is responsible for the oversight of, and strategic guidance for, the security team, has over 20 years of related experience and is a Certified Information Security Manager and a Certified Information Systems Security Professional.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] The Vice President of Information Technology, responsible for the development of the cybersecurity risk management program, has extensive experience across information technology within the automotive manufacturing industry. The security team provided by the cybersecurity consulting firm contracted by the Company has a wide breadth of expertise across core cybersecurity disciplines including governance, risk, compliance, and security architecture and engineering. This security team has combined experience exceeding 30 years and numerous industry recognized security certifications. The vCISO, who is responsible for the oversight of, and strategic guidance for, the security team, has over 20 years of related experience and is a Certified Information Security Manager and a Certified Information Systems Security Professional.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
To support these efforts, we follow the guidance of numerous security agencies, industry resources and frameworks, including, but not limited to, the Center for Internet Security Critical Security Controls v8 and the NIST Cybersecurity Framework. A comprehensive library of policies and procedures has been developed leveraging security best practices and industry standards to define the security program. In addition, a cybersecurity roadmap has been developed and is maintained to execute on the strategic plan and expand and mature the overall program.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.3
Summary of Significant Accounting Policies and Recently Issued Accounting Standards (Policies)
12 Months Ended
Sep. 27, 2025
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation

The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company transactions and accounts have been eliminated in consolidation.

The Company’s fiscal year ends on the Saturday closest to September 30 with its quarters consisting of thirteen weeks in most years. The fiscal years ended September 27, 2025, September 28, 2024 and September 30, 2023 are referred to herein as “fiscal 2025,” “fiscal 2024” and “fiscal 2023,” respectively. There were 52 weeks in fiscal 2025, fiscal 2024 and fiscal 2023.
Use of Estimates and Assumptions
Use of Estimates and Assumptions
The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions. At the date of the financial statements, these estimates and assumptions affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities, and during the reporting period, these estimates and assumptions affect the reported amounts of revenues and expenses. For example, significant management judgments are required in determining excess, obsolete, or unsalable inventory, allowance for doubtful accounts, potential impairment of long-lived assets, goodwill and intangible assets, the accounting for self-insurance reserves, warranty reserves, pension obligations, income taxes, environmental liabilities and contingencies. Future events, including continued supply chain constraints and/or unfavorable governmental policies, programs, regulations and/or laws and their related economic impacts, and their effects cannot be predicted with certainty, and, accordingly, the Company’s accounting estimates require the exercise of judgment. The accounting estimates used in the preparation of the Company’s consolidated financial statements may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. The Company evaluates and updates its assumptions and estimates on an ongoing basis and may employ outside experts to assist in the Company’s evaluations. Actual results could differ from the estimates that the Company has used.
Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company deposits its cash and cash equivalents, which are or may become in excess of federally insured limits, with many of the same high credit-quality financial institutions with which it has outstanding loans under the Credit Agreement (defined below) and evaluates and manages the risk of credit loss on a net basis. To date, the Company has not experienced any losses related to its cash and cash equivalents balances.
Allowance for Doubtful Accounts
Allowance for Doubtful Accounts

Accounts receivable consist of amounts owed to the Company by customers. The Company monitors collections and payments from customers, and generally does not require collateral. Accounts receivable are generally due within 30 to 90 days. The Company provides for the possible inability to collect accounts receivable by recording an allowance for doubtful accounts. The Company reserves for an account when it is considered potentially uncollectible. The Company estimates its allowance for doubtful accounts based on historical experience, aging of accounts receivable and information regarding the creditworthiness of its customers. To date, losses have been within the range of management’s expectations. The Company writes off accounts receivable if it determines that the account is uncollectible.
Revenue Recognition
Revenue Recognition

The Company records revenue when the following five steps have been completed:

1.Identification of the contract(s) with a customer;
2.Identification of the performance obligation(s) in the contract;
3.Determination of the transaction price;
4.Allocation of the transaction price to the performance obligation(s) in the contract; and
5.Recognition of revenue, when, or as, we satisfy performance obligations.
The Company records revenue when performance obligations are satisfied by transferring control of a promised good or service to the customer. The Company evaluates the transfer of control primarily from the customer’s perspective where the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, that good or service.

Our product revenue includes sales of buses and bus parts, each of which are generally recognized as revenue at a point in time, once all conditions for revenue recognition have been met, as they represent our performance obligations in a sale. For buses, control is generally transferred and the customer has the ability to direct the use of and obtain substantially all of the remaining benefits of the product when the product is delivered or when the product has been completed, is ready for delivery, has been paid for, its title has transferred and it is awaiting pickup by the customer. For certain bus sale transactions, we may provide incentives including payment of a limited amount of future interest charges our customers may incur related to their purchase and financing of the bus with third party financing companies. We reduce revenue at the recording date by the full amount of potential future interest we may be obligated to pay, which is an application of the "most likely amount" method. For parts sales, control is generally transferred when the customer has the ability to direct the use of and obtain substantially all of the remaining benefits of the products, which generally coincides with the point in time when the customer has assumed risk of loss and title has passed for the goods sold.

The Company sells extended warranties related to its products. Revenue related to these contracts is recognized based on the stand-alone selling price of the arrangement, on a straight-line basis over the contract period, and costs thereunder are expensed as incurred.
The Company includes shipping and handling revenues, which are costs billed to customers, in net sales on the Consolidated Statements of Operations. Shipping and handling costs incurred are included in cost of goods sold.
Self-Insurance
Self-Insurance
The Company is self-insured for the majority of its workers’ compensation and medical claims. The expected ultimate cost for claims incurred as of the balance sheet date is not discounted and is recognized as a liability. Self-insurance losses for claims filed and claims incurred but not reported are accrued based upon estimates of the aggregate liability for uninsured claims, using loss development factors and actuarial assumptions followed in the insurance industry and historical loss development experience.
Financial Instruments
Financial Instruments
The Company’s financial instruments consist primarily of cash and cash equivalents, trade receivables, accounts payable, revolving credit facility and long-term debt. The carrying amounts of cash and cash equivalents, trade receivables and accounts payable approximate their fair values because of the short-term maturity and highly liquid nature of these instruments. The carrying value of the Company’s revolving credit facility, if any, and long-term debt approximates fair value due to the variable rates of interest, which reset frequently, relating to these debt instruments.
Derivative Instruments
Derivative Instruments

In limited circumstances, we may utilize derivative instruments to manage certain exposures to changes in foreign currency exchange rates or interest rates relating to variable rate debt. The fair values of all derivative instruments are recognized as assets or liabilities at the balance sheet date. Changes in the fair value of these derivative instruments are recognized in our operating results or included in other comprehensive income or loss, depending on whether the derivative instrument qualifies, and is appropriately designated, for hedge accounting treatment and if so, whether it represents a fair value or cash flow hedge. Gains and losses on derivative instruments are recognized in the operating results line item that reflects the underlying exposure that was mitigated either via a formal hedge accounting relationship or economically.
Inventories
Inventories

The Company values inventories at the lower of cost or net realizable value. The Company uses a standard costing methodology, which approximates cost on a first-in, first-out (“FIFO”) basis. The Company reviews the standard costs of raw materials, work-in-process and finished goods inventory on a periodic basis to ensure that its inventories approximate current actual costs. Manufacturing cost includes raw materials, direct labor and manufacturing overhead. Obsolete inventory amounts are based on historical usage and assumptions about future demand.
Property, Plant and Equipment
Property, Plant and Equipment

Property, plant and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated on a straight-line basis using the following periods, which represent the estimated useful lives of the assets:
Years
Buildings
15 - 33
Machinery and equipment
5 - 10
Office furniture, equipment and other
3 - 10
Computer equipment and software
3 - 7

Costs, including capitalized interest and certain design, construction and installation costs related to assets that are under construction and are in the process of being readied for their intended use, are recorded as construction in progress and are not depreciated until such time as the subject asset is placed in service. Repairs and maintenance that do not extend the useful life of the asset are expensed as incurred. Upon sale, retirement, or other disposition of these assets, the costs and related accumulated depreciation are removed from the respective accounts and any gain or loss on the disposition is included on our Consolidated Statements of Operations.
Leases
Leases

We determine if an arrangement is or contains a lease at inception. The Company enters into lease arrangements primarily for office and warehouse space, or a combination of both, as well as equipment. We elect to account for leases with initial terms of 12 months or less by recording operating lease expense on a straight-line basis instead of recording lease assets or liabilities. For a lease with an initial term greater than 12 months, the Company records a right-of-use (“ROU”) asset and lease liability on the Consolidated Balance Sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease.

We determine whether the lease is an operating or finance lease at inception based on the information and expectations for the lease at that time. Operating lease ROU assets are included in property, plant and equipment and the lease liabilities are included in other current liabilities and other liabilities on our Consolidated Balance Sheets. Finance lease ROU assets are included in finance lease ROU assets and the lease liabilities are included in finance lease obligations (current) and finance lease obligations (long-term) on our Consolidated Balance Sheets.

Lease ROU assets and liabilities are recorded at commencement date based on the present value of lease payments over the lease term. As the leases recorded typically do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease ROU assets also include any base rental or lease payments made and exclude lease incentives.

The two components of operating lease expense, amortization and interest, are recognized on a straight-line basis over the lease term as a single expense element within cost of goods sold or selling, general and administrative expenses, depending on the underlying use of the assets, on the Consolidated Statements of Operations. Under the finance lease model, interest on the lease liability is recognized in interest expense and amortization of ROU assets is recorded on the Consolidated Statements of Operations based on the underlying use of the assets.
Impairment of Long-Lived Assets
Impairment of Long-Lived Assets
The Company reviews its long-lived assets, including property, plant and equipment, for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. If we are required to analyze recoverability based on a triggering event, undiscounted future cash flows over the estimated remaining life of the asset, or asset group, are projected. If these projected cash flows are less than the carrying amount, an impairment loss is recognized to the extent the fair value of the asset less any costs of disposition is less than the carrying amount of the asset. Judgments regarding the existence of impairment indicators are based on market and operational performance. Evaluating potential impairment also requires estimates of future operating results and cash flows.
Goodwill and Intangible Assets
Goodwill and Intangible Assets

Goodwill represents the excess of the purchase price of acquired businesses over the fair value of the assets acquired less liabilities assumed in connection with such acquisition. In accordance with the provisions of Accounting Standards Codification Topic ("ASC")
350, Intangibles—Goodwill and Other, goodwill and intangible assets with indefinite useful lives acquired in an acquisition are not amortized, but instead are tested for impairment at least annually or more frequently should an event occur or circumstances indicate that the carrying amount may be impaired. Such events or circumstances may include a significant change in business climate, economic and industry trends, legal factors, negative operating performance indicators, significant competition, changes in strategy or disposition of a reporting unit or a portion thereof.

We have two reporting units for which we test goodwill for impairment: Bus and Parts. In the evaluation of goodwill for impairment, we have the option to perform a qualitative assessment to determine whether further impairment testing is necessary or to perform a quantitative assessment by comparing the fair value of a reporting unit to its carrying amount, including goodwill. When performing a qualitative assessment, an entity is not required to calculate the fair value of a reporting unit unless the entity determines that it is more likely than not that its fair value is less than its carrying amount. If, when performing a quantitative assessment, the fair value of a reporting unit is less than its carrying amount, then the amount of the impairment loss, if any, must be measured using step two of the impairment analysis. In step two of the analysis, we would record an impairment loss equal to the excess of the carrying value of the reporting unit’s goodwill over its implied fair value, should such a circumstance arise.

The fair value of the reporting units is estimated primarily using the income approach, which incorporates the use of discounted cash flow ("DCF") analysis. A number of significant assumptions and estimates are involved in the application of the DCF model to forecast operating cash flows, including markets and market shares, sales volumes and prices, costs to produce, tax rates, capital spending, discount rate and working capital changes. The cash flow forecasts are based on approved strategic operating plans and long-term forecasts.

In the evaluation of indefinite lived assets for impairment, we have the option to perform a qualitative assessment to determine whether further impairment testing is necessary, or to perform a quantitative assessment by comparing the fair value of an asset to its carrying amount. The Company’s intangible asset with an indefinite useful life is the "Blue Bird" trade name. When performing a qualitative assessment, an entity is not required to calculate the fair value of the asset unless the entity determines that it is more likely than not that its fair value is less than its carrying amount. If a qualitative assessment is not performed or if a quantitative assessment is otherwise required, then the entity compares the fair value of an asset to its carrying amount and the amount of the impairment loss, if any, is the difference between fair value and carrying value. The fair value of our trade name is derived by using the relief from royalty method, which discounts the estimated cash savings we realize by owning the name instead of otherwise having to license or lease it.

Our intangible assets with a definite useful life are amortized over their estimated useful lives, 7 or 20 years, using the straight-line method. The useful lives of our intangible assets are reassessed annually and they are tested for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable.
Debt Issue Costs
Debt Issue Costs

Amounts paid directly to lenders or as an original issue discount and amounts classified as issuance costs are recorded as a reduction in the carrying value of the debt, for which the Company had deferred financing costs totaling $0.9 million and $1.3 million at September 27, 2025 and September 28, 2024, respectively, incurred in connection with its debt facilities and related amendments.
All deferred financing costs are amortized to interest expense. The effective interest method is used for debt discounts related to the term loan. The Company’s amortization of these costs was $0.3 million, $0.4 million and $1.5 million for fiscal 2025, fiscal 2024 and fiscal 2023, respectively, and is reflected as a component of interest expense on the Consolidated Statements of Operations.
Pensions
Pensions

The Company accounts for its pension benefit obligations using actuarial models. The measurement of plan obligations and assets was made at September 30, 2025. Effective January 1, 2006, the benefit plan was frozen to all participants. No accrual of future benefits is earned or calculated beyond this date. Additionally, during the latter part of fiscal 2025, the Company initiated actions to terminate the pension plan, which is expected to be completed in the latter half of the fiscal year ending October 3, 2026 ("fiscal 2026"). A pension plan termination does not impact the pension benefits earned by participants as amounts due to participants are settled either via (i) lump-sum cash payments, as applicable, or (ii) the transfer of the pension obligations to an insurance company via the purchase of group annuity contracts.

Our obligation estimate is based on benefits earned at the time that the benefit plan was frozen discounted using, at September 27, 2025, (i) a required regulatory interest rate for our estimate of those participants who will elect a lump-sum cash payment, as applicable, and (ii) the estimated interest rate inherent in the group annuity contracts for our estimate of those participants whose benefit obligations will be transferred to an insurance company and, at September 28, 2024, an estimate of the single equivalent
discount rate determined by matching the plan’s future expected cash flows to spot rates from a yield curve comprised of high-quality corporate bond rates of various durations. The Company recognizes the funded status of its pension plan obligations on the Consolidated Balance Sheet and records in accumulated other comprehensive income or loss certain gains and losses that arise during the period, but are deferred under pension accounting rules.
Product Warranty Costs
Product Warranty Costs

The Company’s products are generally warranted against defects in material and workmanship for a period of one year to five years. A provision for estimated warranty costs is recorded at the time a unit is sold. The methodology to determine the warranty reserve calculates the average expected warranty claims using warranty claims by body type, by month, over the life of the bus, which is then multiplied by remaining months under warranty, by warranty type. Management believes the methodology provides an accurate reserve estimate. Actual claims incurred could differ from the original estimates, requiring future adjustments.
Extended Product Warranty Costs The Bus segment also sells extended warranties related to its products. Revenue related to these contracts is recognized on a straight-line basis over the contract period and costs thereunder are expensed as incurred. All warranty expenses are recorded in the cost of goods sold line on the Consolidated Statements of Operations. The current methodology to determine short-term extended warranty income reserve is based on twelve months of the remaining warranty value for each effective extended warranty at the balance sheet date.
Research and Development
Research and Development
Research and development costs are expensed as incurred and included in selling, general and administrative expenses on our Consolidated Statements of Operations.
Income Taxes
Income Taxes

The Company accounts for income taxes in accordance with the provisions of ASC 740, Income Taxes (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Under this approach, deferred income taxes represent the expected future tax consequences of temporary differences between the financial statement and tax basis of assets and liabilities. The Company evaluates its ability, based on the weight of evidence available, to realize future tax benefits from deferred tax assets and establishes a valuation allowance to reduce a deferred tax asset to a level which, more likely than not, will be realized in future years.

The Company recognizes uncertain tax positions, if any, based on a cumulative probability assessment if it is more likely than not that the tax position will be sustained upon examination by an appropriate tax authority with full knowledge of all information. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Amounts recorded for uncertain tax positions are periodically assessed, including the evaluation of new facts and circumstances, to ensure sustainability of the positions. The Company records interest and penalties related to unrecognized tax benefits in income tax expense.

The Company's policy for releasing income tax effects from accumulated other comprehensive loss is to use a specific identification approach.
Environmental Expenditures
Environmental Liabilities
The Company records reserves for environmental liabilities on a discounted basis when environmental investigation and remediation obligations are probable and related costs are reasonably estimable.
Segment Reporting
Segment Reporting

Operating segments are components of an entity that engage in business activities with discrete financial information available that is regularly reviewed by the chief operating decision maker (“CODM”) in order to assess performance and allocate resources. The Company’s CODM is its President and Chief Executive Officer ("CEO"). As discussed further in Note 11, Segment Information, the Company determined its operating and reportable segments to be Bus and Parts. The Bus segment includes the manufacturing and assembly of school buses to be sold to a variety of customers across the United States of American ("U.S."), Canada and in certain limited international markets. The Parts segment consists primarily of the purchase of parts from third parties to be sold to dealers within the Company’s network and certain large fleet customers.
Statement of Cash Flows
Statement of Cash Flows

We classify distributions received from our equity method investment(s), if any, using the nature of distribution approach, such that distributions received are classified based on the nature of the activity of the investee that generated the distribution. Returns on investment are classified within operating activities, while returns of investment are classified within investing activities.
Recently Issued and Adopted Accounting Standards
Recently Adopted Accounting Standards

ASU 2023-07 On November 27, 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public business entities ("PBEs") to disclose information about their reportable segments’ significant expenses on an interim and annual basis. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The new disclosure requirements were effective for the Company in fiscal 2025 and accordingly, are included in Note 11, Segment Information.

Recently Issued Accounting Standards

ASU 2023-09 On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires entities to disclose more detailed information in their reconciliation of their statutory tax rate to their effective tax rate. PBEs are required to provide this incremental detail in a numerical, tabular format. The ASU also requires entities to disclose more detailed information about income taxes paid, including by jurisdiction; pretax income (or loss) from continuing operations; and income tax expense (or benefit). The ASU is effective for PBEs in fiscal years beginning after December 15, 2024, with early adoption permitted.

ASU 2024-03 On November 4, 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires PBEs to disclose disaggregated information about certain income statement expense line items. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027.

The new ASUs will not impact amounts recorded in the consolidated financial statements, but, instead, will require more detailed disclosures in the footnotes to the financial statements. The Company plans to provide the updated disclosures required by the ASUs in the periods in which they are effective.

Any recently issued accounting standards not identified above do not apply to the Company or the impact is expected to be immaterial.
v3.25.3
Summary of Significant Accounting Policies and Recently Issued Accounting Standards (Tables)
12 Months Ended
Sep. 27, 2025
Accounting Policies [Abstract]  
Property, Plant and Equipment Depreciation and amortization is calculated on a straight-line basis using the following periods, which represent the estimated useful lives of the assets:
Years
Buildings
15 - 33
Machinery and equipment
5 - 10
Office furniture, equipment and other
3 - 10
Computer equipment and software
3 - 7
Property, plant and equipment, net, consisted of the following at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Land$7,527 $2,504 
Buildings66,726 65,237 
Machinery and equipment130,481 121,048 
Office furniture, equipment and other2,966 2,467 
Computer equipment and software22,065 20,718 
Construction in process13,986 12,408 
Property, plant and equipment, gross243,751 224,382 
Accumulated depreciation and amortization(141,313)(131,413)
Operating lease right-of-use assets (1)6,103 4,353 
Property, plant and equipment, net$108,541 $97,322 
(1) Further information is included in Note 10, Guarantees, Commitments and Contingencies.
v3.25.3
Supplemental Financial Information (Tables)
12 Months Ended
Sep. 27, 2025
Condensed Financial Information [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable, net, consisted of the following at the dates indicated:
(in thousands)
September 27, 2025September 28, 2024
Accounts receivable$20,750 $59,199 
Allowance for doubtful accounts(100)(100)
Accounts receivable, net $20,650 $59,099 
Schedule of Product Warranty Liability
The following table reflects activity in accrued warranty cost (current and long-term portion combined) for the fiscal years presented:
(in thousands)202520242023
Balance at beginning of period$16,179 $15,434 $15,970 
Add: current period accruals11,234 9,985 9,084 
Less: current period reductions of accrual(10,238)(9,240)(9,620)
Balance at end of period$17,175 $16,179 $15,434 
The following table reflects activity in deferred warranty income (current and long-term portions combined), for the sale of extended warranties of two years to five years, for the fiscal years presented:
(in thousands)202520242023
Balance at beginning of period$27,962 $23,123 $18,795 
   Add: current period deferred income15,736 13,245 12,013 
   Less: current period recognition of income(10,001)(8,406)(7,685)
Balance at end of period$33,697 $27,962 $23,123 
Schedule of Self Insurance Reserve
The following table reflects the total accrued self-insurance liability, comprised of workers' compensation and health insurance related claims, at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Current portion$4,979 $5,008 
Long-term portion2,097 2,248 
Total accrued self-insurance$7,076 $7,256 
v3.25.3
Inventories (Tables)
12 Months Ended
Sep. 27, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventories, Current
The following table presents components of inventories at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Raw materials$81,262 $83,027 
Work in process42,838 32,556 
Finished goods15,370 12,215 
Total inventories$139,470 $127,798 
v3.25.3
Property, Plant and Equipment (Tables)
12 Months Ended
Sep. 27, 2025
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Depreciation and amortization is calculated on a straight-line basis using the following periods, which represent the estimated useful lives of the assets:
Years
Buildings
15 - 33
Machinery and equipment
5 - 10
Office furniture, equipment and other
3 - 10
Computer equipment and software
3 - 7
Property, plant and equipment, net, consisted of the following at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Land$7,527 $2,504 
Buildings66,726 65,237 
Machinery and equipment130,481 121,048 
Office furniture, equipment and other2,966 2,467 
Computer equipment and software22,065 20,718 
Construction in process13,986 12,408 
Property, plant and equipment, gross243,751 224,382 
Accumulated depreciation and amortization(141,313)(131,413)
Operating lease right-of-use assets (1)6,103 4,353 
Property, plant and equipment, net$108,541 $97,322 
(1) Further information is included in Note 10, Guarantees, Commitments and Contingencies.
v3.25.3
Goodwill (Tables)
12 Months Ended
Sep. 27, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The carrying amounts of goodwill by reporting unit are as follows at the dates indicated: 
(in thousands)Gross
Goodwill
Accumulated
Impairments
Net Goodwill
September 27, 2025
Bus$15,139 $— $15,139 
Parts3,686 — 3,686 
Total$18,825 $— $18,825 
September 28, 2024
Bus$15,139 $— $15,139 
Parts3,686 — 3,686 
Total$18,825 $— $18,825 
v3.25.3
Intangible Assets (Tables)
12 Months Ended
Sep. 27, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Finite-Lived Intangible Assets
The gross carrying amounts and accumulated amortization of intangible assets are as follows at the dates indicated: 
 September 27, 2025September 28, 2024
(in thousands)Gross
Carrying
Amount
Accumulated
Amortization
TotalGross
Carrying
Amount
Accumulated
Amortization
Total
Finite lived: Engineering designs$3,156 $3,156 $— $3,156 $3,156 $— 
Finite lived: Customer relationships37,425 35,556 1,869 37,425 33,687 3,738 
Total amortized intangible assets40,581 38,712 1,869 40,581 36,843 3,738 
Indefinite lived: Trade name39,816 — 39,816 39,816 — 39,816 
Total intangible assets$80,397 $38,712 $41,685 $80,397 $36,843 $43,554 
Schedule of Indefinite-Lived Intangible Assets
The gross carrying amounts and accumulated amortization of intangible assets are as follows at the dates indicated: 
 September 27, 2025September 28, 2024
(in thousands)Gross
Carrying
Amount
Accumulated
Amortization
TotalGross
Carrying
Amount
Accumulated
Amortization
Total
Finite lived: Engineering designs$3,156 $3,156 $— $3,156 $3,156 $— 
Finite lived: Customer relationships37,425 35,556 1,869 37,425 33,687 3,738 
Total amortized intangible assets40,581 38,712 1,869 40,581 36,843 3,738 
Indefinite lived: Trade name39,816 — 39,816 39,816 — 39,816 
Total intangible assets$80,397 $38,712 $41,685 $80,397 $36,843 $43,554 
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense mortization expense for finite lived intangible assets is expected to be as follows:
(in thousands)
Fiscal Year Ending
Amortization Expense
2026$1,869 
v3.25.3
Debt (Tables)
12 Months Ended
Sep. 27, 2025
Debt Disclosure [Abstract]  
Schedule of Debt Covenant Requirements
Borrowings under the Credit Facilities bear interest, at our option, at (i) base rate ("ABR") or (ii) the Secured Overnight Financing Rate as administered by the Federal Reserve Bank of New York ("SOFR") plus 0.10%, plus an applicable margin depending on the Total Net Leverage Ratio ("TNLR," which is defined in the Credit Agreement as the ratio of consolidated net debt to consolidated EBITDA on a trailing four quarter basis) of the Company as follows:

Level
TNLR
ABR Loans
SOFR Loans
I
Less than 1.00x
0.75%1.75%
II
Greater than or equal to 1.00x and less than 1.50x
1.50%2.50%
III
Greater than or equal to 1.50x and less than 2.25x
2.00%3.00%
IV
Greater than or equal to 2.25x
2.25%3.25%
Schedule of Long-term Debt Instruments
Debt consisted of the following at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Term loans, net of deferred financing costs of $926 and $1,256, respectively
$90,324 $94,994 
Less: Current portion of long-term debt5,000 5,000 
Long-term debt, net of current portion$85,324 $89,994 
Schedule of Maturities of Long-term Debt
The schedule of remaining principal maturities for the term loans is as follows at September 27, 2025:
(in thousands)
Fiscal Year
Principal Payments
2026$5,000 
20275,000 
20285,000 
202976,250 
Total remaining principal payments$91,250 
v3.25.3
Income Taxes (Tables)
12 Months Ended
Sep. 27, 2025
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax (Benefit) Expense
The components of income tax (expense) benefit were as follows for the fiscal years presented: 
(in thousands)202520242023
Current tax provision:
Federal$(35,079)$(30,188)$(645)
State(6,177)(4,447)(243)
Foreign267 (267)— 
Total current tax expense
$(40,989)$(34,902)$(888)
Deferred tax provision:
Federal$(3,328)$2,046 $(6,230)
State391 (372)(1,835)
Total deferred tax (expense) benefit
(2,937)1,674 (8,065)
Income tax expense
$(43,926)$(33,228)$(8,953)
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation between the reported income tax expense and the amount computed by applying the statutory federal income tax rate is as follows: 
(in thousands)202520242023
Federal tax expense at statutory rate
$(33,780)$(26,594)$(5,419)
(Increase) reduction in income tax expense resulting from:
State taxes, net(6,584)(4,808)(1,700)
Change in uncertain tax positions— — 240 
Share-based compensation(2,893)(675)(95)
Permanent items(70)(700)(1,582)
Valuation allowance74 (17)(319)
Tax credits(273)273 330 
Return to accrual adjustments149 
Investor tax on non-consolidated affiliate income(706)(700)(404)
Other157 (11)(7)
Income tax expense
$(43,926)$(33,228)$(8,953)
Schedule of Unrecognized Tax Benefits Roll Forward A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(in thousands)202520242023
Balance, beginning of year$— $— $110 
Lapses of applicable statute of limitations— — (110)
Balance, end of year$— $— $— 
Schedule of Deferred Tax Assets and Liabilities
The following table sets forth the sources of and differences between the financial accounting and tax bases of the Company’s assets and liabilities which give rise to the net deferred tax liabilities at the dates indicated:
(in thousands)September 27, 2025September 28, 2024
Deferred tax liabilities
Property, plant and equipment$(11,974)$(9,894)
Other intangible assets(10,263)(10,679)
Investor tax on non-consolidated affiliate income(1,967)(1,261)
Right-of-use assets
(1,503)— 
Other
(701)(566)
Total deferred tax liabilities$(26,408)$(22,400)
Deferred tax assets
NOL carryforward$112 $731 
Accrued expenses6,691 8,017 
Compensation794 2,257 
Interest limitation carryforward60 — 
Inventories550 812 
Capitalized research & development
6,616 5,035 
Unearned income4,864 4,301 
Tax credits5,866 6,702 
Outside basis difference in investment
1,827 — 
Lease liabilities
1,557 — 
Other
25 — 
Total deferred tax assets$28,962 $27,855 
Less: valuation allowance(5,296)(5,839)
Deferred tax assets less valuation allowance$23,666 $22,016 
Net deferred tax liabilities
$(2,742)$(384)
v3.25.3
Guarantees, Commitments and Contingencies (Tables)
12 Months Ended
Sep. 27, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Supplemental Cash Flow Information
The components of lease costs included on the Consolidated Statements of Operations are as follows:
(in thousands)Fiscal Years Ended
Lease costClassification20252024
Operating leases (1)
Cost of goods sold or selling, general and administrative expenses$1,889 $2,031 
Finance leases
Amortization of lease assetsCost of goods sold332 702 
Interest on lease liabilitiesInterest expense13 40 
Short-term leases (1) (2)
Cost of goods sold or selling, general and administrative expenses2,935 1,720 
Total lease cost$5,169 $4,493 
(1) Classification depends on the purpose of the underlying lease.
(2) Short-term lease cost includes both leases and rentals with initial terms of one year or less.
Supplemental cash flow information is presented in the following table:
Fiscal Years Ended
(in thousands)20252024
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows - operating leases$2,227 $2,442 
Operating cash flows - finance leases13 40 
Financing cash flows - finance leases981 589 
Right-of-use assets exchanged for lease liabilities
Operating leases$3,327 $1,682 
Schedule of Supplemental Balance Sheet Information
The following table summarizes the lease amounts included on the Consolidated Balance Sheets as follows:
(in thousands)Balance Sheet LocationSeptember 27, 2025September 28, 2024
Assets
Operating Property, plant and equipment$6,103 $4,353 
Finance (1)Finance lease right-of-use— 332 
Total lease assets$6,103 $4,685 
Liabilities
Current
OperatingOther current liabilities$2,276 $1,873 
FinanceFinance lease obligations— 975 
Long-term
OperatingOther liabilities4,006 2,971 
FinanceFinance lease obligations— 
Total lease liabilities$6,282 $5,825 
(1)    Net of accumulated amortization of $0 and $3.2 million, respectively.
Lease terms and discount rates are presented in the following table:
September 27, 2025
Operating Leases
Weighted average remaining lease term3.7 years
Weighted average discount rate6.1 %
Schedule of Operating Lease Liability Maturities
Lease liability maturities are presented in the following table:
(in thousands)September 27, 2025
Fiscal Years Ended
Operating Leases
2026$2,627 
20271,641 
20281,075 
2029958 
2030790 
Total future minimum lease payments7,091 
Less: imputed interest809 
Total lease liabilities$6,282 
Schedule of Finance Lease Liability Maturities
Lease liability maturities are presented in the following table:
(in thousands)September 27, 2025
Fiscal Years Ended
Operating Leases
2026$2,627 
20271,641 
20281,075 
2029958 
2030790 
Total future minimum lease payments7,091 
Less: imputed interest809 
Total lease liabilities$6,282 
Contractual Obligation, Fiscal Year Maturity
In the ordinary course of business, the Company enters into short-term contractual purchase orders for manufacturing inventory and capital assets. The amount of these commitments is expected to be as follows:
(in thousands)
Fiscal Years EndedAmount
2026$106,461 
2027514 
Total purchase commitments$106,975 
v3.25.3
Segment Information (Tables)
12 Months Ended
Sep. 27, 2025
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
Significant reportable segment information provided to and used by the CODM in assessing performance and allocating resources is as follows:
(in thousands)202520242023
Bus segment
Net sales (1)
$1,377,125 $1,242,885 $1,034,625 
Cost of goods sold
1,125,377 1,039,094 943,622 
Segment gross profit
$251,748 $203,791 $91,003 
Parts segment
Net sales (1)
$102,974 $104,269 $98,168 
Cost of goods sold
51,209 51,904 50,321 
Segment gross profit
$51,765 $52,365 $47,847 

(1)    Parts segment net sales includes $6.9 million, $9.3 million, and $5.6 million for fiscal 2025, fiscal 2024 and fiscal 2023, respectively, related to inter-segment sales of parts that was eliminated by the Bus segment upon consolidation
Reconciliation of Operating Profit from Segments to Consolidated
The following table is a reconciliation of segment gross profit to consolidated income before income taxes for the fiscal years presented:
(in thousands)202520242023
Bus segment gross profit
$251,748 $203,791 $91,003 
Parts segment gross profit
51,765 52,365 47,847 
Segment gross profit303,513 256,156 138,850 
Adjustments:
Selling, general and administrative expenses(136,347)(116,825)(87,193)
Interest expense(7,202)(10,579)(18,012)
Interest income6,194 4,136 1,004 
Other income (expense), net
3,406 (4,394)(8,307)
Loss on debt refinancing or modification
— (1,558)(537)
Income before income taxes
$169,564 $126,936 $25,805 
Revenue from External Customers by Geographic Areas
Sales are attributable to geographic areas based on customer location and were as follows for the fiscal years presented:
(in thousands)202520242023
United States$1,314,401 $1,199,527 1,048,279 
Canada163,665 146,609 78,907 
Rest of world2,033 1,018 5,607 
Total net sales$1,480,099 $1,347,154 1,132,793 
v3.25.3
Revenue (Tables)
12 Months Ended
Sep. 27, 2025
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
The following table disaggregates revenue by product category for the periods presented:
Fiscal Years Ended
(in thousands)202520242023
Diesel buses$523,371 $461,222 $341,969 
Alternative powered buses (1)798,415 726,083 648,900 
Other (2)58,072 58,074 46,246 
Parts100,241 101,775 95,678 
Net sales$1,480,099 $1,347,154 $1,132,793 
(1)    Includes buses sold with any power source other than diesel (e.g., gasoline, propane, compressed natural gas ("CNG"), or electric).
(2)    Includes shipping and handling revenue, extended warranty income, surcharges, chassis, and bus shell sales.
v3.25.3
Earnings Per Share (Tables)
12 Months Ended
Sep. 27, 2025
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted
The following table presents the basic and diluted earnings per share computation for the fiscal years presented:
(in thousands except share data)202520242023
Numerator:
Net income
$127,720 $105,547 $23,812 
Basic earnings per share:
Weighted average common shares outstanding31,861,326 32,270,711 32,071,940 
Basic earnings per share
$4.01 $3.27 $0.74 
Diluted earnings per share (1):
Weighted average common shares outstanding31,861,326 32,270,711 32,071,940 
Weighted average dilutive securities, restricted stock413,781 407,773 166,720 
Weighted average dilutive securities, stock options201,171 283,061 19,992 
Weighted average dilutive securities, warrants407,158 387,676 — 
Weighted average shares and dilutive potential common shares32,883,436 33,349,221 32,258,652 
Diluted earnings per share
$3.88 $3.16 $0.74 
(1)    There were no potentially dilutive securities for fiscal 2025 or fiscal 2024 that were excluded from the computation of diluted earnings per share because their effect would have been anti-dilutive while potentially dilutive securities representing 0.7 million shares of common stock were excluded from the computation of diluted earnings per share for fiscal 2023 as their effect would have been anti-dilutive.
v3.25.3
Share-Based Compensation (Tables)
12 Months Ended
Sep. 27, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity
The following table summarizes the Company's RSU activity for the fiscal year presented:
2025
Restricted Stock ActivityNumber of SharesWeighted-Average Grant Date Fair Value
Balance, beginning of year635,648 $23.07 
Granted302,129 38.09 
Vested(643,475)26.51 
Forfeited(3,300)34.87 
Balance, end of year291,002 31.80 
Schedule of Share-based Compensation, Stock Options, Activity
The following table summarizes the Company's stock option activity for the fiscal year presented:
2025
Number of OptionsWeighted Average Exercise Price per Share ($)
Outstanding options, beginning of year435,427 $16.27 
Granted41,506 12.35 
Exercised (1)(277,291)16.88 
Expired— — 
Forfeited— — 
Outstanding options, end of year (2)199,642 $14.60 
Fully vested and exercisable options, end of year (3)116,624 $16.20 
(1)    Stock options exercised during the fiscal year had an aggregate intrinsic value totaling $9.7 million.
(2)    Stock options outstanding at the end of the fiscal year had $8.7 million intrinsic value.
(3)    Fully vested and exercisable options at the end of the fiscal year had $4.9 million intrinsic value.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions
The fair value of each option award at grant date was estimated using the Black-Scholes option-pricing model with the following assumptions made and resulting grant-date fair values during the fiscal years presented:
202520242023
Expected volatility61 %62 %51 %
Expected dividend yield%%%
Risk-free interest rate4.17 %4.24 %3.78 %
Expected term (in years)
4.5
4.5 - 5.0
4.5 - 6.0
Weighted-average grant-date fair value$33.55 $16.30 $6.17 
v3.25.3
Benefit Plans (Tables)
12 Months Ended
Sep. 27, 2025
Retirement Benefits [Abstract]  
Schedule of Changes in Projected Benefit Obligations The projected benefit obligation (“PBO”) for the Defined Benefit Plan was $109.6 million and $113.6 million at September 27, 2025 and September 28, 2024, respectively, with the reconciliation of the beginning and ending balances of the PBO for the Defined Benefit Plan for the fiscal years indicated presented in the following table:
Benefit Obligation
(in thousands)20252024
Projected benefit obligation balance, beginning of year$113,634 $108,393 
Interest cost5,249 5,936 
Actuarial (gain) loss (1)
(1,204)8,091 
Benefits paid(8,030)(8,786)
Projected benefit obligations balance, end of year$109,649 $113,634 
(1)    Includes assumption changes, as applicable, resulting from (i) changes in the utilized discount rate to value the future obligations, and (ii) updates to the mortality table projections used in the calculation of the benefit obligations.
Schedule of Changes in Fair Value of Plan Assets The summary and reconciliation of the beginning and ending balances of the fair value of the Defined Benefit Plan assets are as follows:
Plan Assets
(in thousands)20252024
Fair value of plan assets, beginning of year$118,283 $105,989 
Actual return on plan assets3,385 21,080 
Employer contribution900 — 
Benefits paid(8,030)(8,786)
Fair value of plan assets, end of year$114,538 $118,283 
Schedule of Net Funded Status The net pension asset is reflected in long-term assets on the Consolidated Balance Sheets.
Funded Status
(in thousands)September 27, 2025September 28, 2024
Benefit obligation$109,649 $113,634 
Fair value of plan assets114,538 118,283 
Funded status4,889 4,649 
Net pension asset recognized
$4,889 $4,649 
Schedule of Allocation of Plan Assets
The following table sets forth, by level within the fair value hierarchy, a summary of the Defined Benefit Plan’s investments measured at fair value:
(in thousands)Level 1Level 2Level 3Total
September 27, 2025
Assets:
Equity securities$— $— $— $— 
Debt securities— 114,538 — 114,538 
Total assets at fair value$— $114,538 $— $114,538 
September 28, 2024
Assets:
Equity securities$— $77,817 $— $77,817 
Debt securities— 40,466 — 40,466 
Total assets at fair value$— $118,283 $— $118,283 
The Defined Benefit Plan asset allocations at the dates indicated are as follows: 
September 27, 2025September 28, 2024
Equity securities— %66 %
Debt securities100 %34 %
Total securities100 %100 %
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)
The following table represents net periodic benefit (income) expense and changes in plan assets and benefit obligations recognized in other comprehensive loss (income), before tax effect, for the fiscal years presented:
(in thousands)202520242023
Interest cost$5,249 $5,936 $6,035 
Expected return on plan assets(7,276)(6,481)(6,518)
Amortization of net loss279 687 1,195 
Net periodic benefit (income) expense
$(1,748)$142 $712 
Net loss (gain)
$2,688 $(6,507)$(12,024)
Amortization of net loss(279)(687)(1,195)
Total recognized in other comprehensive loss (income)
$2,409 $(7,194)$(13,219)
Total recognized in net periodic pension benefit (income) expense and other comprehensive loss (income)
$661 $(7,052)$(12,507)
Schedule of Assumptions Used
As a result of the pending pension plan termination, the significant actuarial assumptions utilized in determining the benefit obligation as of September 27, 2025 were amended, with the following actuarial assumptions used to determine the benefit obligations at the dates indicated:
Weighted-average assumptions used to determine benefit obligations:September 27, 2025September 28, 2024
Discount rate(s)
4.43% and 5.16%
4.80 %
Rate of compensation increaseN/AN/A
Weighted-average assumptions used to determine net periodic benefit cost:September 27, 2025September 28, 2024
Discount rate4.80 %5.70 %
Expected long-term return on plan assets6.37 %6.37 %
Rate of compensation increaseN/AN/A
v3.25.3
Equity Investment in Affiliate (Tables)
12 Months Ended
Sep. 27, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Summarized Financial Results
Micro Bird's summarized balance sheet information at its September 30 year end is as follows (denominated in U.S. Dollars):
 Balance Sheet
(in thousands)20252024
Current assets$158,732 $100,974 
Non-current assets40,008 25,097 
Total assets$198,740 $126,071 
Current liabilities132,342 86,788 
Non-current liabilities9,775 1,201 
Total liabilities$142,117 $87,989 
Net assets$56,623 $38,082 

Micro Bird's summarized financial results for its three fiscal years ended September 30 are as follows (denominated in U.S. Dollars):
 Income Statement
(in thousands)202520242023
Revenues$326,790 $280,930 $203,086 
Gross profit69,270 54,596 35,453 
Operating income
38,809 32,074 18,310 
Net income
19,210 21,725 13,244 
v3.25.3
Accumulated Other Comprehensive Loss (Tables)
12 Months Ended
Sep. 27, 2025
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss)
The following table provides information on changes in accumulated other comprehensive loss (“AOCL”) for the periods presented:
(in thousands)Defined Benefit Pension PlanTotal AOCL
Balance, October 1, 2022$(41,930)$(41,930)
Other comprehensive income, gross
12,024 12,024 
Amounts reclassified and included in earnings1,195 1,195 
Total before taxes13,219 13,219 
Income taxes(3,173)(3,173)
Balance, September 30, 2023$(31,884)$(31,884)
Other comprehensive income, gross6,507 6,507 
Amounts reclassified and included in earnings687 687 
Total before taxes7,194 7,194 
Income taxes(1,726)(1,726)
Balance, September 28, 2024$(26,416)$(26,416)
Other comprehensive loss, gross
(2,688)(2,688)
Amounts reclassified and included in earnings279 279 
Total before taxes(2,409)(2,409)
Income taxes578 578 
Balance, September 27, 2025$(28,247)$(28,247)
v3.25.3
Summary of Significant Accounting Policies and Recently Issued Accounting Standards - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]      
Deferred financing fees $ 0.9 $ 1.3  
Debt amortization/ Non-cash interest expense $ 0.3 0.4 $ 1.5
Extended product warranty, period 12 months    
Research and development expense $ 15.2 $ 9.4 $ 6.6
Minimum      
Finite-Lived Intangible Assets [Line Items]      
Standard product warranty, period 1 year    
Extended product warranty, period 2 years    
Maximum      
Finite-Lived Intangible Assets [Line Items]      
Standard product warranty, period 5 years    
Extended product warranty, period 5 years    
Engineering designs | Minimum      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 7 years    
Engineering designs | Maximum      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 7 years    
Customer relationships      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 20 years    
Customer relationships | Maximum      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 20 years    
v3.25.3
Summary of Significant Accounting Policies and Recently Issued Accounting Standards - Useful Lives of Property, Plant and Equipment (Details)
Sep. 27, 2025
Buildings | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 15 years
Buildings | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 33 years
Machinery and equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 5 years
Machinery and equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 10 years
Office furniture and fixtures | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 3 years
Office furniture and fixtures | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 10 years
Computer equipment and software | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 3 years
Computer equipment and software | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 7 years
v3.25.3
Supplemental Financial Information - Accounts Receivable (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Condensed Financial Information [Abstract]    
Accounts receivable $ 20,750 $ 59,199
Allowance for doubtful accounts (100) (100)
Accounts receivable, net $ 20,650 $ 59,099
v3.25.3
Supplemental Financial Information - Product Warranty Rollforward (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Movement in Standard Product Warranty Accrual [Roll Forward]      
Balance at beginning of period $ 16,179 $ 15,434 $ 15,970
Add: current period accruals 11,234 9,985 9,084
Less: current period reductions of accrual (10,238) (9,240) (9,620)
Balance at end of period $ 17,175 $ 16,179 $ 15,434
v3.25.3
Supplemental Financial Information - Extended Warranty Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Movement in Extended Product Warranty Accrual [Roll Forward]      
Balance at beginning of period $ 27,962 $ 23,123 $ 18,795
Add: current period deferred income 15,736 13,245 12,013
Less: current period recognition of income (10,001) (8,406) (7,685)
Balance at end of period $ 33,697 $ 27,962 $ 23,123
v3.25.3
Supplemental Financial Information - Remaining Performance Obligation (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-09-28
$ in Millions
Sep. 27, 2025
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 11.3
Revenue, remaining performance obligation, period 12 months
v3.25.3
Supplemental Financial Information - Self Insurance (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Condensed Financial Information [Abstract]    
Current portion $ 4,979 $ 5,008
Long-term portion 2,097 2,248
Total accrued self-insurance $ 7,076 $ 7,256
v3.25.3
Supplemental Financial Information - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Product Warranty Liability [Line Items]      
Extended product warranty, period 12 months    
Shipping and handling revenue $ 23.6 $ 21.7 $ 18.5
Shipping and handling costs $ 21.2 $ 19.9 $ 16.6
Minimum      
Product Warranty Liability [Line Items]      
Extended product warranty, period 2 years    
Maximum      
Product Warranty Liability [Line Items]      
Extended product warranty, period 5 years    
v3.25.3
Inventories (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Inventory Disclosure [Abstract]    
Raw materials $ 81,262 $ 83,027
Work in process 42,838 32,556
Finished goods 15,370 12,215
Total inventories $ 139,470 $ 127,798
v3.25.3
Property, Plant and Equipment (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross $ 243,751 $ 224,382  
Accumulated depreciation and amortization (141,313) (131,413)  
Operating lease, right-of-use assets 6,103 4,353  
Property, plant and equipment, net 108,541 97,322  
Depreciation 13,400 12,200 $ 13,300
Capitalized interest expense related to construction of plant manufacturing assets 500    
Land      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross 7,527 2,504  
Buildings      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross 66,726 65,237  
Machinery and equipment      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross 130,481 121,048  
Office furniture, equipment and other      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross 2,966 2,467  
Computer equipment and software      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross 22,065 20,718  
Construction in process      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment, gross $ 13,986 $ 12,408  
v3.25.3
Goodwill (Details) - USD ($)
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Goodwill [Line Items]    
Gross Goodwill $ 18,825,000 $ 18,825,000
Accumulated Impairments 0 0
Net Goodwill 18,825,000 18,825,000
Goodwill impairment 0 0
Bus    
Goodwill [Line Items]    
Gross Goodwill 15,139,000 15,139,000
Accumulated Impairments 0 0
Net Goodwill 15,139,000 15,139,000
Parts    
Goodwill [Line Items]    
Gross Goodwill 3,686,000 3,686,000
Accumulated Impairments 0 0
Net Goodwill $ 3,686,000 $ 3,686,000
v3.25.3
Intangible Assets (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 40,581 $ 40,581
Gross Carrying Amount 80,397 80,397
Accumulated Amortization 38,712 36,843
Total 1,869 3,738
Total 41,685 43,554
Trade names    
Indefinite-lived Intangible Assets [Line Items]    
Nonamortized intangible assets 39,816 39,816
Engineering designs    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 3,156 3,156
Accumulated Amortization 3,156 3,156
Total 0 0
Customer relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 37,425 37,425
Accumulated Amortization 35,556 33,687
Total $ 1,869 $ 3,738
v3.25.3
Intangible Assets - Narrative (Details) - USD ($)
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]      
Indefinite lived intangible asset impairment $ 0 $ 0  
Amortization expense for intangible assets $ 1,900,000 $ 1,900,000 $ 2,000,000.0
Customer relationships      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 20 years    
Maximum | Customer relationships      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 20 years    
Maximum | Engineering designs      
Finite-Lived Intangible Assets [Line Items]      
Estimated life 7 years    
v3.25.3
Intangible Assets Schedule of Expected Amortization Expense (Details)
$ in Thousands
Sep. 27, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2026 $ 1,869
v3.25.3
Debt - Narrative (Details)
12 Months Ended
Mar. 30, 2024
USD ($)
Nov. 17, 2023
USD ($)
Sep. 27, 2025
USD ($)
Sep. 28, 2024
USD ($)
Sep. 30, 2023
USD ($)
Nov. 16, 2023
USD ($)
Debt Instrument [Line Items]            
Basis spread on variable rate (as a percent)     0.10%      
Loss on debt refinancing or modification     $ 0 $ (1,558,000) $ (537,000)  
Interest expense     7,200,000 10,600,000 $ 18,000,000.0  
Credit Agreement | Line of Credit            
Debt Instrument [Line Items]            
Maximum borrowing capacity   $ 250,000,000        
Debt term   5 years        
Total net leverage ratio (TNLR)   3.00        
Fixed charge coverage ratio   1.20        
Lender fees and other issuance costs   $ 3,100,000        
Lender fees and other issuance costs   1,900,000        
Loss on debt refinancing or modification   400,000        
Discount (premium), net   $ 800,000        
Credit Agreement | Line of Credit | Minimum            
Debt Instrument [Line Items]            
Commitment fee (as a percentage)   0.25%        
Credit Agreement | Line of Credit | Maximum            
Debt Instrument [Line Items]            
Commitment fee (as a percentage)   0.45%        
Credit Agreement | Line of Credit | Letters of Credit            
Debt Instrument [Line Items]            
Maximum borrowing capacity   $ 25,000,000        
Credit Agreement | Line of Credit | Term loan            
Debt Instrument [Line Items]            
Face amount   100,000,000        
Percentage of term loan facility outstanding 5.00%          
Proceeds from long-term lines of credit $ 100,000,000          
Credit Agreement | Line of Credit | Term loan | Minimum            
Debt Instrument [Line Items]            
Face amount   100,000,000        
Credit Agreement | Line of Credit | Revolving Credit Facility            
Debt Instrument [Line Items]            
Maximum borrowing capacity   5,000,000        
Proceeds from long-term lines of credit 36,200,000          
Credit Agreement | Revolving Credit Facility            
Debt Instrument [Line Items]            
Maximum borrowing capacity   $ 150,000,000        
Senior Credit Facility | Senior Term Loan            
Debt Instrument [Line Items]            
Long-term line of credit     $ 91,300,000 $ 96,300,000    
Stated interest rate (as a percent)     6.10% 6.90%    
Weighted average interest rate (as a percent)     6.60% 8.20%    
Senior Revolving Credit Facility | Line of Credit | Letters of Credit            
Debt Instrument [Line Items]            
Line of credit, amount outstanding     $ 8,300,000      
Remaining borrowing capacity     141,700,000      
Senior Revolving Credit Facility | Line of Credit | Revolving Credit Facility            
Debt Instrument [Line Items]            
Line of credit, amount outstanding     $ 0      
Previous Credit Agreement            
Debt Instrument [Line Items]            
Long-term debt $ 131,800,000          
Previous Credit Agreement | Line of Credit            
Debt Instrument [Line Items]            
Lender fees and other issuance costs           $ 1,100,000
v3.25.3
Debt - Covenants (Details)
12 Months Ended
Sep. 27, 2025
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 0.10%
Less than 1.00x | Term Loan | Credit Agreement | ABR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 0.75%
Less than 1.00x | Term Loan | Credit Agreement | SOFR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 1.75%
Greater than or equal to 1.00x and less than 1.50x | Term Loan | Credit Agreement | ABR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 1.50%
Greater than or equal to 1.00x and less than 1.50x | Term Loan | Credit Agreement | SOFR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 2.50%
Greater than or equal to 1.50x and less than 2.25x | Term Loan | Credit Agreement | ABR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 2.00%
Greater than or equal to 1.50x and less than 2.25x | Term Loan | Credit Agreement | SOFR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 3.00%
Greater than or equal to 2.25x | Term Loan | Credit Agreement | ABR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 2.25%
Greater than or equal to 2.25x | Term Loan | Credit Agreement | SOFR Loans  
Debt Instrument [Line Items]  
Basis spread on variable rate (as a percent) 3.25%
v3.25.3
Debt - Schedule of Long-term Debt (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Debt Instrument [Line Items]    
Less: Current portion of long-term debt $ 5,000 $ 5,000
Long-term debt, net of current portion 85,324 89,994
Senior Term Loan | Term Loan Facility    
Debt Instrument [Line Items]    
Long-term debt 90,324 94,994
Deferred financing costs $ 926 $ 1,256
v3.25.3
Debt - Maturity Schedule (Details)
$ in Thousands
Sep. 27, 2025
USD ($)
Long-term Debt, Fiscal Year Maturity  
2026 $ 5,000
2027 5,000
2028 5,000
2029 76,250
Total remaining principal payments $ 91,250
v3.25.3
Income Taxes - Income Tax (Benefit) Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Current tax provision:      
Federal $ (35,079) $ (30,188) $ (645)
State (6,177) (4,447) (243)
Foreign 267 (267) 0
Total current tax expense (40,989) (34,902) (888)
Deferred tax provision:      
Federal (3,328) 2,046 (6,230)
State 391 (372) (1,835)
Total deferred tax (expense) benefit (2,937) 1,674 (8,065)
Income tax expense $ (43,926) $ (33,228) $ (8,953)
v3.25.3
Income Taxes - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Operating Loss Carryforwards [Line Items]      
Tax credits $ 5,866 $ 6,702  
Effective tax rate (as a percent) 25.90% 26.20% 34.70%
State and Local Jurisdiction      
Operating Loss Carryforwards [Line Items]      
Tax credits $ 6,400    
Federal tax credit carryforward 5,900    
Operating loss carryforwards 100    
Tax credit carryforwards subject to expiration 3,400    
Operating loss carryforwards subject to expiration 100    
Domestic Tax Jurisdiction      
Operating Loss Carryforwards [Line Items]      
Operating loss carryforwards $ 0    
v3.25.3
Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Income Tax Disclosure [Abstract]      
Federal tax expense at statutory rate $ (33,780) $ (26,594) $ (5,419)
State taxes, net (6,584) (4,808) (1,700)
Change in uncertain tax positions 0 0 240
Share-based compensation (2,893) (675) (95)
Permanent items (70) (700) (1,582)
Valuation allowance 74 (17) (319)
Tax credits 273 273 330
Return to accrual adjustments 149 4 3
Investor tax on non-consolidated affiliate income (706) (700) (404)
Other 157 (11) (7)
Income tax expense $ (43,926) $ (33,228) $ (8,953)
v3.25.3
Income Taxes - Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Unrecognized Tax Benefits [Roll Forward]      
Balance, beginning of year $ 0 $ 0 $ 110
Lapses of applicable statute of limitations 0 0 110
Balance, end of year $ 0 $ 0 $ 0
v3.25.3
Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Deferred tax liabilities    
Property, plant and equipment $ (11,974) $ (9,894)
Other intangible assets (10,263) (10,679)
Investor tax on non-consolidated affiliate income (1,967) (1,261)
Right-of-use assets (1,503) 0
Other (701) (566)
Total deferred tax liabilities (26,408) (22,400)
Deferred tax assets    
NOL carryforward 112 731
Accrued expenses 6,691 8,017
Compensation 794 2,257
Interest limitation carryforward 60 0
Inventories 550 812
Capitalized research & development 6,616 5,035
Unearned income 4,864 4,301
Tax credits 5,866 6,702
Outside basis difference in investment 1,827 0
Lease liabilities 1,557 0
Other 25 0
Total deferred tax assets 28,962 27,855
Less: valuation allowance (5,296) (5,839)
Deferred tax assets less valuation allowance 23,666 22,016
Net deferred tax liabilities $ (2,742) $ (384)
v3.25.3
Guarantees, Commitments and Contingencies - Narrative (Details) - USD ($)
$ in Millions
Sep. 27, 2025
Sep. 28, 2024
Operating Leased Assets [Line Items]    
Accrual for Environmental Loss Contingencies $ 0.5 $ 0.5
Renewal term 1 year  
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration] Accrued expenses Accrued expenses
Minimum    
Operating Leased Assets [Line Items]    
Lease term 6 months  
Maximum    
Operating Leased Assets [Line Items]    
Lease term 5 years  
v3.25.3
Guarantees, Commitments and Contingencies - Schedule of Lease Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Commitments and Contingencies Disclosure [Abstract]    
Operating leases $ 1,889 $ 2,031
Amortization of lease assets 332 702
Interest on lease liabilities 13 40
Short-term leases 2,935 1,720
Total lease cost $ 5,169 $ 4,493
v3.25.3
Guarantees, Commitments and Contingencies - Schedule of Lease Amounts included on the Consolidated Balance Sheets (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Assets    
Operating $ 6,103 $ 4,353
Operating lease, right-of-use asset, statement of financial position Property, plant and equipment, net Property, plant and equipment, net
Finance $ 0 $ 332
Total lease assets 6,103 4,685
Current    
Operating $ 2,276 $ 1,873
Operating lease, liability, current, statement of financial position Other current liabilities Other current liabilities
Finance $ 0 $ 975
Long-term    
Operating $ 4,006 $ 2,971
Operating lease, liability, noncurrent, statement of financial position Other liabilities Other liabilities
Finance $ 0 $ 6
Total lease liabilities 6,282 5,825
Finance lease, right-of-use asset, accumulated amortization $ 0 $ 3,200
v3.25.3
Guarantees, Commitments and Contingencies - Schedule of Lease Liability Maturities (Details)
$ in Thousands
Sep. 27, 2025
USD ($)
Operating Leases  
2026 $ 2,627
2027 1,641
2028 1,075
2029 958
2030 790
Total future minimum lease payments 7,091
Less: imputed interest 809
Total lease liabilities $ 6,282
v3.25.3
Guarantees, Commitments and Contingencies - Lease Terms and Discount Rates (Details)
Sep. 27, 2025
Operating Leases  
Weighted average remaining lease term 3 years 8 months 12 days
Weighted average discount rate 6.10%
v3.25.3
Guarantees, Commitments and Contingencies - Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Cash paid for amounts included in the measurement of lease liabilities      
Operating cash flows - operating leases $ 2,227 $ 2,442  
Operating cash flows - finance leases 13 40  
Financing cash flows - finance leases 981 589 $ 570
Right-of-use assets exchanged for lease liabilities      
Operating leases $ 3,327 $ 1,682 $ 626
v3.25.3
Guarantees, Commitments and Contingencies - Purchase Commitments (Details)
$ in Thousands
Sep. 27, 2025
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
2026 $ 106,461
2027 514
Total purchase commitments $ 106,975
v3.25.3
Segment Information (Details)
$ in Thousands
12 Months Ended
Sep. 27, 2025
USD ($)
segment
Sep. 28, 2024
USD ($)
Sep. 30, 2023
USD ($)
Segment Reporting Information [Line Items]      
Number of operating segments | segment 2    
Net sales $ 1,480,099 $ 1,347,154 $ 1,132,793
Cost of goods sold 1,176,586 1,090,998 993,943
Segment gross profit 303,513 256,156 138,850
United States      
Segment Reporting Information [Line Items]      
Net sales 1,314,401 1,199,527 1,048,279
Canada      
Segment Reporting Information [Line Items]      
Net sales 163,665 146,609 78,907
Rest of world      
Segment Reporting Information [Line Items]      
Net sales 2,033 1,018 5,607
Intersegment Eliminations | Parts      
Segment Reporting Information [Line Items]      
Net sales 6,900 9,300 5,600
Operating Segments      
Segment Reporting Information [Line Items]      
Segment gross profit 303,513 256,156 138,850
Operating Segments | Bus      
Segment Reporting Information [Line Items]      
Net sales 1,377,125 1,242,885 1,034,625
Cost of goods sold 1,125,377 1,039,094 943,622
Segment gross profit 251,748 203,791 91,003
Operating Segments | Parts      
Segment Reporting Information [Line Items]      
Net sales 102,974 104,269 98,168
Cost of goods sold 51,209 51,904 50,321
Segment gross profit $ 51,765 $ 52,365 $ 47,847
v3.25.3
Segment Information - Reconciliation of Segment Gross Profit (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]      
Segment gross profit $ 303,513 $ 256,156 $ 138,850
Selling, general and administrative expenses (136,347) (116,825) (87,193)
Interest expense (7,202) (10,579) (18,012)
Interest income 6,194 4,136 1,004
Other income (expense), net 3,406 (4,394) (8,307)
Loss on debt refinancing or modification 0 (1,558) (537)
Income before income taxes 169,564 126,936 25,805
Operating Segments      
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]      
Segment gross profit 303,513 256,156 138,850
Operating Segments | Bus      
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]      
Segment gross profit 251,748 203,791 91,003
Operating Segments | Parts      
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]      
Segment gross profit 51,765 52,365 47,847
Adjustments      
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]      
Selling, general and administrative expenses (136,347) (116,825) (87,193)
Interest expense (7,202) (10,579) (18,012)
Interest income 6,194 4,136 1,004
Other income (expense), net 3,406 (4,394) (8,307)
Loss on debt refinancing or modification $ 0 $ (1,558) $ (537)
v3.25.3
Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Disaggregation of Revenue [Line Items]      
Net sales $ 1,480,099 $ 1,347,154 $ 1,132,793
Diesel buses      
Disaggregation of Revenue [Line Items]      
Net sales 523,371 461,222 341,969
Alternative fuel buses      
Disaggregation of Revenue [Line Items]      
Net sales 798,415 726,083 648,900
Other      
Disaggregation of Revenue [Line Items]      
Net sales 58,072 58,074 46,246
Parts      
Disaggregation of Revenue [Line Items]      
Net sales $ 100,241 $ 101,775 $ 95,678
v3.25.3
Stockholders' Deficit - (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Aug. 05, 2025
Jan. 31, 2024
Class of Stock [Line Items]        
Authorized amount     $ 100,000 $ 60,000
Period in force 24 months      
Shares acquired 1,060,438 201,818    
Treasury stock retirement (Note 13)   $ 0    
Total remaining authorization for future common stock repurchases $ 110,500      
Common Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001    
Share repurchase and retirement (Note 13) $ 39,527 $ 9,938    
(Accumulated Deficit) Retained Earnings        
Class of Stock [Line Items]        
Treasury stock retirement (Note 13)   39,909    
Share repurchase and retirement (Note 13) $ 39,527 9,938    
Additional Paid-In-Capital        
Class of Stock [Line Items]        
Treasury stock retirement (Note 13)   $ 10,373    
v3.25.3
Earnings Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Schedule of Earnings Per Share, Including Dilutive Securities [Line Items]      
Net income $ 127,720 $ 105,547 $ 23,812
Basic earnings per share      
Basic weighted average shares outstanding (in shares) 31,861,326 32,270,711 32,071,940
Basic earnings per share (in dollars per share) $ 4.01 $ 3.27 $ 0.74
Diluted earnings per share      
Diluted weighted average shares outstanding (in shares) 32,883,436 33,349,221 32,258,652
Diluted earnings per share (in dollars per share) $ 3.88 $ 3.16 $ 0.74
Restricted stock      
Diluted earnings per share      
Dilutive securities related to share based compensation (in shares) 413,781 407,773 166,720
Stock options      
Diluted earnings per share      
Dilutive securities related to share based compensation (in shares) 201,171 283,061 19,992
Warrants      
Diluted earnings per share      
Dilutive securities related to share based compensation (in shares) 407,158 387,676 0
Common Stock      
Diluted earnings per share      
Anti-dilutive securities excluded from computation of earnings per share (in shares) 0 0 700,000
v3.25.3
Share-Based Compensation - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares authorized to be granted under Omnibus Equity Incentive Plan (in shares) 5,200,000    
Exercise price as a percentage of fair value 100.00%    
Stock-based compensation $ 1.6 $ 1.2 $ 0.8
Tax benefit from compensation expense $ 0.4 0.3 0.2
Unrecognized compensation expense, period for recognition 2 months 12 days    
Aggregate intrinsic value of options exercised during period $ 9.7 $ 6.2 $ 0.3
Unrecognized compensation costs $ 0.3    
Restricted Stock and Restricted Stock Units (RSUs)      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Weighted-average grant date fair value of restricted stock awards (in dollars per share) $ 38.09 $ 21.35 $ 23.41
Stock-based compensation $ 13.1 $ 7.2 $ 3.2
Tax benefit from compensation expense 3.3 $ 1.8 $ 0.8
Unrecognized compensation expense $ 3.6    
Unrecognized compensation expense, period for recognition 8 months 12 days    
v3.25.3
Share-Based Compensation - Restricted Stock and Unit Activity (Details) - Restricted Stock and Restricted Stock Units (RSUs) - $ / shares
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Number of Shares      
Unvested shares, beginning of year (in shares) 635,648    
Granted (in shares) 302,129    
Vested (in shares) (643,475)    
Forfeited (in shares) (3,300)    
Unvested shares, end of year (in shares) 291,002 635,648  
Weighted-Average Grant Date Fair Value      
Unvested shares, beginning of year (in dollars per share) $ 23.07    
Granted (in dollars per share) 38.09 $ 21.35 $ 23.41
Vested (in dollars per share) 26.51    
Forfeited (in dollars per share) 34.87    
Unvested shares, end of year (in dollars per share) $ 31.80 $ 23.07  
v3.25.3
Share-Based Compensation - Stock Option Activity (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Number of Options      
Outstanding at beginning of period (in shares) 435,427    
Granted (in shares) 41,506    
Exercised (in shares) (277,291)    
Expired (in shares) 0    
Forfeited (in shares) 0    
Outstanding at end of period (in shares) 199,642 435,427  
Fully vested and expected to vest (in shares) 116,624    
Weighted Average Exercise Price per Share ($)      
Outstanding at beginning of period (in dollars per share) $ 16.27    
Granted (in dollars per share) 12.35    
Exercised (in dollars per share) 16.88    
Expired (in dollars per share) 0    
Forfeited (in dollars per share) 0    
Outstanding at end of period (in dollars per share) 14.60 $ 16.27  
Fully vested and expected to vest (in dollars per share) $ 16.20    
Aggregate intrinsic value of options exercised during period $ 9.7 $ 6.2 $ 0.3
Aggregate intrinsic value 8.7    
Aggregate intrinsic value of options vested and exercisable $ 4.9    
v3.25.3
Share-Based Compensation - Fair Value Assumptions (Details) - $ / shares
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected term (in years) 4 years 6 months    
Options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected volatility 61.00% 62.00% 51.00%
Expected dividend yield 0.00% 0.00% 0.00%
Risk-free interest rate 4.17% 4.24% 3.78%
Weighted-average grant-date fair value (in dollars per share) $ 33.55 $ 16.30 $ 6.17
Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected term (in years)   4 years 6 months 4 years 6 months
Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected term (in years)   5 years 6 years
v3.25.3
Benefit Plans - Narrative (Details) - USD ($)
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]      
Employer matching contribution, percent of employees' contribution 50.00%    
Employer matching contribution, percent of employees' gross pay 6.00%    
Employer discretionary contribution amount $ 2,900,000 $ 2,300,000 $ 1,300,000
Medical, dental and accident and sickness benefit expense 18,000,000.0 13,700,000 15,300,000
Bonus liabilities 16,000,000.0 17,400,000  
Expected future payment next year 109,600,000    
Pension Plan      
Defined Benefit Plan Disclosure [Line Items]      
Employer contribution 900,000 0  
Benefits paid 8,030,000 8,786,000  
Benefit obligation 109,649,000 $ 113,634,000 $ 108,393,000
Estimated net loss to be amortized from accumulated other comprehensive loss over next fiscal year 500,000    
Estimated future employer contributions in next fiscal year $ 600,000    
v3.25.3
Benefit Plans - Projected Benefit Obligation (Details) - Pension Plan - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Change in benefit obligation      
Projected benefit obligation balance, beginning of year $ 113,634 $ 108,393  
Interest cost 5,249 5,936 $ 6,035
Actuarial (gain) loss (1) (1,204) 8,091  
Benefits paid (8,030) (8,786)  
Projected benefit obligations balance, end of year $ 109,649 $ 113,634 $ 108,393
v3.25.3
Benefit Plans - Change in Plan Assets (Details) - Pension Plan - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Change in plan assets    
Fair value of plan assets, beginning of year $ 118,283 $ 105,989
Actual return on plan assets 3,385 21,080
Employer contribution 900 0
Benefits paid (8,030) (8,786)
Fair value of plan assets, end of year $ 114,538 $ 118,283
v3.25.3
Benefit Plans - Net Funded Status (Details) - Pension Plan - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]      
Benefit obligation $ 109,649 $ 113,634 $ 108,393
Fair value of plan assets 114,538 118,283 $ 105,989
Funded status 4,889 4,649  
Net pension asset recognized $ 4,889 $ 4,649  
v3.25.3
Benefit Plans - Fair Value of Plan Assets (Details) - Pension Plan - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 114,538 $ 118,283 $ 105,989
Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 114,538 118,283  
Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Equity securities      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 77,817  
Equity securities | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Equity securities | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 77,817  
Equity securities | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Debt securities      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 114,538 40,466  
Debt securities | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Debt securities | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 114,538 40,466  
Debt securities | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 0 $ 0  
v3.25.3
Benefit Plans - Amounts Recognized in Other Comprehensive Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]      
Net loss (gain) $ (127,720) $ (105,547) $ (23,812)
Pension Plan      
Defined Benefit Plan Disclosure [Line Items]      
Interest cost 5,249 5,936 6,035
Expected return on plan assets (7,276) (6,481) (6,518)
Amortization of net loss 279 687 1,195
Net periodic benefit (income) expense (1,748) 142 712
Net loss (gain) 2,688 (6,507) (12,024)
Amortization of net loss (279) (687) (1,195)
Total recognized in other comprehensive loss (income) 2,409 (7,194) (13,219)
Total recognized in net periodic pension benefit (income) expense and other comprehensive loss (income) $ 661 $ (7,052) $ (12,507)
v3.25.3
Benefit Plans - Assumptions Used to Determine Benefit Obligations (Details) - Pension Plan
Sep. 27, 2025
Sep. 28, 2024
Defined Benefit Plan Disclosure [Line Items]    
Discount rate(s)   4.80%
Minimum    
Defined Benefit Plan Disclosure [Line Items]    
Discount rate(s) 4.43%  
Maximum    
Defined Benefit Plan Disclosure [Line Items]    
Discount rate(s) 5.16%  
v3.25.3
Benefit Plans - Assumptions Used to Determine Net Benefit Cost (Details) - Pension Plan
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Defined Benefit Plan Disclosure [Line Items]    
Discount rate 4.80% 5.70%
Expected long-term return on plan assets 6.37% 6.37%
v3.25.3
Benefit Plans - Weighted Average Asset Allocations (Details) - Pension Plan
Sep. 27, 2025
Sep. 28, 2024
Defined Benefit Plan Disclosure [Line Items]    
Weighted average allocations of plan assets 100.00% 100.00%
Equity securities    
Defined Benefit Plan Disclosure [Line Items]    
Weighted average allocations of plan assets 0.00% 66.00%
Debt securities    
Defined Benefit Plan Disclosure [Line Items]    
Weighted average allocations of plan assets 100.00% 34.00%
v3.25.3
Equity Investment in Affiliate - Narrative (Details)
3 Months Ended 12 Months Ended
Sep. 27, 2025
USD ($)
Sep. 27, 2025
USD ($)
Sep. 28, 2024
USD ($)
Sep. 30, 2023
USD ($)
Dec. 07, 2023
USD ($)
$ / shares
shares
Oct. 14, 2009
manufacturer
Schedule of Equity Method Investments [Line Items]            
Number of manufacturers before venture | manufacturer           2
Equity investment in affiliates $ 35,197,000 $ 35,197,000 $ 32,089,000      
Equity in net income of non-consolidated affiliate(s)   2,082,000 11,839,000 $ 6,960,000    
Equity investment in affiliate(s) (Note 17)   $ 1,000,000 552,000 0    
Micro Bird Holdings, Inc.            
Schedule of Equity Method Investments [Line Items]            
Equity interest in equity method investment (as a percent) 50.00% 50.00%        
Equity investment in affiliates $ 35,200,000 $ 35,200,000 24,400,000      
Equity in net income of non-consolidated affiliate(s)   $ 10,800,000 12,100,000 $ 7,000,000.0    
Clean Bus Solutions            
Schedule of Equity Method Investments [Line Items]            
Equity interest in equity method investment (as a percent) 50.00% 50.00%        
Equity investment in affiliates $ 0 $ 0 7,700,000      
Equity in net income of non-consolidated affiliate(s)   (1,300,000) (300,000)      
Initial contribution         $ 10,000,000  
Additional contribution         $ 100,000,000  
Number of shares called by warrants | shares         1,000,000  
Exercise price (dollars per share) | $ / shares         $ 25.00  
Equity investment in affiliate(s) (Note 17)   1,000,000 600,000      
Dividends   $ 0 $ 0      
Non-cash impairment charge $ 7,400,000          
Clean Bus Solutions | Blue Bird            
Schedule of Equity Method Investments [Line Items]            
Additional contribution         $ 20,000,000  
Clean Bus Solutions | Generate Capital            
Schedule of Equity Method Investments [Line Items]            
Additional contribution         $ 80,000,000  
v3.25.3
Equity Investment in Affiliate - Summarized Financial Results (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Schedule of Equity Method Investments [Line Items]      
Current assets $ 411,628 $ 323,379  
Total assets 625,255 524,894  
Current liabilities 236,799 235,973  
Non-current liabilities 133,041 129,357  
Net sales 1,480,099 1,347,154 $ 1,132,793
Segment gross profit 303,513 256,156 138,850
Operating income 167,166 139,331 51,657
Net income 127,720 105,547 23,812
Micro Bird Holdings, Inc.      
Schedule of Equity Method Investments [Line Items]      
Current assets 158,732 100,974  
Non-current assets 40,008 25,097  
Total assets 198,740 126,071  
Current liabilities 132,342 86,788  
Non-current liabilities 9,775 1,201  
Total liabilities 142,117 87,989  
Net assets 56,623 38,082  
Net sales 326,790 280,930 203,086
Segment gross profit 69,270 54,596 35,453
Operating income 38,809 32,074 18,310
Net income $ 19,210 $ 21,725 $ 13,244
v3.25.3
Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Balance, beginning period $ 159,564    
Balance, ending period 255,415 $ 159,564  
Total AOCL      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Balance, beginning period (26,416) (31,884) $ (41,930)
Other comprehensive income (loss), gross (2,688) 6,507 12,024
Amounts reclassified and included in earnings 279 687 1,195
Total before taxes (2,409) 7,194 13,219
Income taxes 578 (1,726) (3,173)
Balance, ending period (28,247) (26,416) (31,884)
Defined Benefit Pension Plan      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Balance, beginning period (26,416) (31,884) (41,930)
Other comprehensive income (loss), gross (2,688) 6,507 12,024
Amounts reclassified and included in earnings 279 687 1,195
Total before taxes (2,409) 7,194 13,219
Income taxes 578 (1,726) (3,173)
Balance, ending period $ (28,247) $ (26,416) $ (31,884)
v3.25.3
Stockholder Transaction Costs (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Feb. 15, 2024
Dec. 14, 2023
Sep. 11, 2023
Jun. 07, 2023
Sep. 28, 2024
Sep. 30, 2023
Private Placement            
Subsidiary, Sale of Stock [Line Items]            
Number of shares sold (in shares) 4,042,650 2,500,000 2,500,000 5,175,000    
Price of shares sold (in USD per share) $ 32.90 $ 25.10 $ 21.00 $ 20.00    
Cash paid for common stock issuance costs (Note 13)         $ 3.2 $ 7.4
Over-Allotment Option            
Subsidiary, Sale of Stock [Line Items]            
Number of shares sold (in shares)       675,000    
v3.25.3
Schedule II - Valuation and Qualifying Accounts (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 27, 2025
Sep. 28, 2024
Sep. 30, 2023
Allowance for Doubtful Accounts      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Beginning Balance $ 100 $ 100 $ 100
Charges to Expense/(Income) 0 0 0
Doubtful Accounts Written Off, Net 0 0 0
Ending Balance 100 100 100
Deferred Tax Valuation Allowance      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Beginning Balance 5,839 5,822 5,503
Charges to Expense/(Income) (74) 17 319
Doubtful Accounts Written Off, Net (469) 0 0
Ending Balance $ 5,296 $ 5,839 $ 5,822