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INCOME TAXES (Reconciliation of Income Tax Computed at the Statutory Federal Rate to Income Tax Expense) (Details) - USD ($)
12 Months Ended
Oct. 02, 2021
Oct. 03, 2020
Reconciliation of Income Tax:    
Tax provision at the statutory rate $ 3,770,000 $ 446,000
Non-controlling interests (1,046,000) (226,000)
State income taxes, net of federal income tax 196,000 43,000
FICA tip credit (297,000) (418,000)
True up adjustment 115,000 43,000
Tax effect of rate change due to Tax Reform (1,000) 13,000
PPP forgiveness (1,576,000)
Other permanent items 24,000 39,000
Provision for Income Taxes $ 1,185,000 $ (60,000)