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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
6 Months Ended
Apr. 01, 2023
Apr. 02, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 3,052 $ 5,281
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:    
Depreciation and amortization 1,668 1,400
Amortization of leasehold interests 11 21
Amortization of operating lease right-of-use asset 1,227 1,177
Gain on forgiveness of PPP Loans (3,488)
Gain on sale of property and equipment (11)
Loss on abandonment of property and equipment 14 13
Amortization of deferred loan costs 20 17
Deferred income taxes 87
Income from unconsolidated limited partnership (8) (15)
Changes in operating assets and liabilities: (increase) decrease in    
Other receivables (254) (114)
Prepaid income taxes 148 139
Inventories (66) (645)
Prepaid expenses (1,229) 854
Other assets 12 (59)
Increase (decrease) in:    
Accounts payable and accrued expenses 92 1,987
Operating lease liabilities (1,105) (918)
Income taxes payable 211
Due to franchisees 174 920
Deferred revenue 438 333
Net cash and cash equivalents provided by operating activities 4,194 7,190
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (1,949) (2,230)
Purchase of construction in progress (1,740) (1,881)
Deposits on property and equipment (1,631) (509)
Proceeds from sale of property and equipment 28 30
Distributions from unconsolidated limited partnership 19 16
Net cash and cash equivalents used in investing activities (5,273) (4,574)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Payments on long term debt (1,677) (1,742)
Proceeds from noncontrolling interest offering 8,630
Distributions to limited partnerships’ noncontrolling interests (1,618) (1,514)
Net cash and cash equivalents used in financing activities (3,295) 5,374
Net (Decrease) Increase in Cash and Cash Equivalents (4,374) 7,990
Cash and Cash Equivalents - Beginning of Period 42,138 32,676
Cash and Cash Equivalents - End of Period 37,764 40,666
Cash paid during period for:    
Interest 537 370
Income taxes 206 63
Supplemental Disclosure of Non-Cash Investing and Financing Activities:    
Financing of insurance contracts 1,861
Purchase deposits capitalized to property and equipment 114 44
Purchase deposits transferred to CIP 439 309
CIP transferred to property and equipment 3,341 3,258
CIP in accounts payable 177 331
Dividends declared and unpaid 1,861
Operating lease liabilities arising from ROU asset $ 1,518