INCOME TAXES (Tables)

12 Months Ended

Sep. 27, 2025

Income Taxes [Abstract]

Schedule of Provision for Income Taxes

The components of our provision for income taxes for our fiscal years 2025 and 2024 are as follows:

	(in thousands)
	2025			2024
Current:
Federal	$	267		$	246
State		277			305
		544			551
Deferred:
Federal		(1	)		(282	)
State		79			17
		78			(265	)
	$	622		$	286

Schedule of Reconciliation of Income Tax

A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows:

	(in thousands)
	2025			2024
Tax provision at the statutory rate	$	1,814		$	1,173
Non-controlling interests		(627	)		(408	)
State income taxes, net of federal income tax		279			264
FICA tip credit		(1,112	)		(1,029	)
True up adjustment		46			77
Other permanent items, net		222			209
	$	622		$	286

Schedule of Deferred Tax Assets Liabilities

The components of our deferred tax assets (liabilities) at September 27, 2025 and September 28, 2024 were as follows:

	(in thousands)
	2025		2024
Deferred tax assets:
Reversal of aged payables	$	18	$	18
Capitalized inventory costs		26		26
Accrued bonuses		77		52
Accruals for potential uninsured claims		45		27
Gift cards		271		247
Deferred revenue		92		205
Tip credit		1,200		914
Operating lease liabilities		3,208		3,319
Limited partnership investments		353		446
Accrued limited retirement		73		76
Interest rate swaps		—		14
Subtotal	$	5,363	$	5,344
Less: Valuation allowance		—		—
Total net deferred tax assets		5,363		5,344

	(in thousands)
	2025			2024
Deferred tax liabilities:
Limited partnership management fees	$	(636	)	$	(680	)
Book/tax differences in property and equipment and intangible assets		(2,154	)		(1,901	)
Operating lease right of use assets		(3,020	)		(3,152	)
Interest Rate Swaps		(34	)		—
Total deferred tax liabilities		(5,844	)		(5,733	)
Net deferred tax liability	$	(481	)	$	(389	)