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INCOME TAXES (Details) - Schedule of Deferred Tax Assets Liabilities - USD ($)
$ in Thousands
Sep. 28, 2024
Sep. 30, 2023
Deferred tax assets:    
Reversal of aged payables $ 18 $ 18
Capitalized inventory costs 26 28
Accrued bonuses 52 66
Accruals for potential uninsured claims 27 13
Gift cards 247 223
Deferred revenue 205 179
Tip credit 914 570
Operating lease liabilities 3,319 3,525
Limited partnership investments 446 475
Interest rate swaps 14 (134)
Accrued limited retirement 76 73
Subtotal 5,344 5,036
Less: Valuation allowance
Total net deferred tax assets 5,344 5,036
Deferred tax liabilities:    
Limited partnership management fees (680) (873)
Book/tax differences in property and equipment and intangible assets (1,901) (1,573)
Operating lease right of use assets (3,152) (3,391)
Total deferred tax liabilities (5,733) (5,837)
Net deferred tax liability $ (389) $ (801)