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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
3 Months Ended
Dec. 31, 2022
Jan. 01, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 874 $ 3,938
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:    
Depreciation and amortization 815 683
Amortization of leasehold interests 6 16
Amortization of operating lease right-of-use assets 610 586
Gain on forgiveness of debt (3,488)
Gain on sale of property and equipment (11)
Loss on abandonment of property and equipment 7 6
Amortization of deferred loan costs 10 8
Deferred income taxes 146
Loss from unconsolidated limited partnership 3 1
(Increase) decrease in:    
Other receivables (183) (249)
Prepaid income taxes (63)
Inventories (75) (341)
Prepaid expenses 845 681
Other assets 40 (3)
Increase (decrease) in:    
Accounts payable and accrued expenses 1,554 1,127
Operating lease liabilities (547) (444)
Due to franchisees 200 (198)
Deferred revenue 1,783 1,771
Net cash and cash equivalents provided by operating activities 5,879 4,229
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (982) (777)
Purchase of construction in progress (452) (668)
Deposits on property and equipment (1,262) (207)
Proceeds from sale of fixed assets 8 20
Distributions from unconsolidated limited partnership 8 8
Investment in limited partnership (53)
Net cash and cash equivalents used in investing activities (2,680) (1,677)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Payment of long term debt (1,365) (869)
Distributions to limited partnerships’ noncontrolling interests (829) (757)
Net cash and cash equivalents used in financing activities (2,194) (1,626)
Net Increase in Cash and Cash Equivalents 1,005 926
Beginning of Period 42,138 32,676
End of Period 43,143 33,602
Cash paid during period for:    
Interest 275 193
Income taxes 126
Supplemental Disclosure of Non-Cash Investing and Financing Activities:    
Financing of insurance contracts 1,861
Purchase deposits transferred to property and equipment 28 4
Purchase deposits transferred to CIP 37 140
CIP transferred to property and equipment 2,598 391
CIP in accounts payable and accrued expenses $ 422