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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Oct. 02, 2021
Oct. 03, 2020
Cash Flows from Operating Activities:    
Net income $ 16,765,000 $ 2,184,000
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:    
Depreciation and amortization 2,981,000 3,144,000
Amortization of leasehold interests 82,000 96,000
Amortization of finance lease right-of-use asset 198,000
Amortization of operating lease right-of-use asset 2,345,000 3,050,000
Gain on forgiveness of PPP loans (10,136,000)
Non-cash interest expense 109,000
Gain on sale of property and equipment (44,000) 53,000
Loss on abandonment of property and equipment 56,000
Amortization of deferred loan costs 75,000 33,000
Deferred income taxes 758,000 (103,000)
Deferred revenues 1,411,000
Income from unconsolidated limited partnership (125,000) (7,000)
(Increase) decrease in:    
Prepaid income taxes (65,000) (19,000)
Other receivables 231,000 57,000
Inventories (659,000) (332,000)
Prepaid expenses 1,524,000 930,000
Other assets 32,000 305,000
Increase (decrease) in:    
Accounts payable and accrued expenses 190,000 590,000
Operating lease liabilities (3,015,000) (1,785,000)
Due to franchisees 1,336,000 589,000
Net cash and cash equivalents provided by operating activities 14,049,000 8,785,000
Cash Flows from Investing Activities:    
Purchase of property and equipment (6,519,000) (2,259,000)
Purchase of construction in progress (4,104,000) (379,000)
Deposit on property and equipment (509,000) (446,000)
Purchase of liquor license (192,000)
Proceeds from sale of fixed assets 111,000 64,000
Insurance recovery 132,000
Distributions from unconsolidated limited partnership 28,000 22,000
Investment in limited partnership (404,000) (405,000)
Net cash and cash equivalents used in investing activities (11,589,000) (3,271,000)
Cash Flows from Financing Activities:    
Payments of long-term debt (4,100,000) (2,540,000)
Deferred loan costs (56,000)
Proceeds from long-term debt 2,758,000 4,397,000
Proceeds from PPP loans 3,464,000 10,036,000
Principal payments on finance leases (81,000)
Distributions to noncontrolling interests (1,691,000) (1,157,000)
Net cash and cash equivalents provided by financing activities 294,000 10,736,000
Net Increase in Cash and Cash Equivalents 2,754,000 16,250,000
Cash and Cash Equivalents, Beginning 29,922,000 13,672,000
Cash and Cash Equivalents, Ending 32,676,000 29,922,000
Supplemental Disclosure of Cash Flow Information:    
Interest 938,000 836,000
Income taxes 371,000 61,000
Supplemental Disclosure for Non-Cash Investing and Financing Activities:    
Financing of insurance contracts 1,429,000 1,317,000
Purchase deposits transferred to property and equipment 14,000 118,000
Purchase deposits transferred to construction in progress 48,000 10,000
Construction in progress transferred to property and equipment 700,000
Finance lease liabilities arising from right-of-use asset 4,772,000
Operating lease liabilities arising from right-of-use asset 8,754,000 25,177,000
Purchase of vehicle in exchange for debt 58,000
Purchase of property in exchange for debt 2,200,000
Construction in progress in accounts payable $ 312,000