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INCOME TAXES (Tables)
12 Months Ended
Sep. 28, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF FEDERAL CORPORATE STATUTORY INCOME TAX RATE AND THE EFFECTIVE RATE

The components of the provision for (benefit from) income taxes consisted of the following:

 SCHEDULE OF PROVISION FOR INCOME TAX

   September 28, 2025   September 29, 2024 
   For the year ended 
   September 28, 2025   September 29, 2024 
Current:        
Federal  $5,658  $(1,610)
State   11,655    4,635
Total current   17,313    3,025
           
Deferred:          
Federal   370,402   (290,287) 
State   74,511    (98,054) 
Total deferred   444,913   (388,341) 
Total provision (benefit)  $462,226   $(385,316)

 

A reconciliation of the federal corporate income tax rate and the effective tax rate on income (loss) before income taxes consists of the following:

 SCHEDULE OF FEDERAL CORPORATE STATUTORY INCOME TAX RATE AND THE EFFECTIVE RATE 

   September 28, 2025   September 29, 2024 
   For the year ended 
   September 28, 2025   September 29, 2024 
Federal statutory rate   21.0%   21.0%
State taxes, net of federal benefit   4.3    4.3
Non-deductible expenses   0.1   (0.1)
Permanent differences   (0.5)    
Change in valuation allowance   

(0.8

)    0.7 
Other       0.1 
Effective income tax rate   24.1%   26.0%
SCHEDULE OF FEDERAL CORPORATE STATUTORY INCOME TAX RATE AND THE EFFECTIVE RATE

 SCHEDULE OF FEDERAL CORPORATE STATUTORY INCOME TAX RATE AND THE EFFECTIVE RATE 

   September 28, 2025   September 29, 2024 
   For the year ended 
   September 28, 2025   September 29, 2024 
Federal statutory rate   21.0%   21.0%
State taxes, net of federal benefit   4.3    4.3
Non-deductible expenses   0.1   (0.1)
Permanent differences   (0.5)    
Change in valuation allowance   

(0.8

)    0.7 
Other       0.1 
Effective income tax rate   24.1%   26.0%
SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES

 SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES

   September 28, 2025   September 29, 2024 
Deferred tax assets (liabilities)          
Net operating loss carryforwards  $1,314,603   $1,388,557 
Accrued liabilities   40,809    266,269 
Inventory   11,711     
Property and equipment   (1,571,584)   (1,397,861)
Intangibles assets   (267)   (2,434)
Valuation allowance   (84,173)   (98,519)
Net deferred tax (liability) asset  $(288,901)   $156,012