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INCOME TAXES - Schedule of Deferred Tax Assets Liabilities (Details) - USD ($)
$ in Thousands
Sep. 27, 2025
Sep. 28, 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
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)