Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 28, 2025

Accounting Policies [Abstract]

Schedule of Inventory

	(Thousands)
	As of September 28, 2025			As of September 29, 2024
Raw Materials	$	9,394		$	9,460
Work in Process		6,063			5,954
Finished Goods		788			556
Gross Inventory		16,245			15,970
Less: Inventory Reserves		(1,923	)		(1,107	)
Net Inventory	$	14,322		$	14,863

Schedule of Warranty Reserves

The table below summarizes the warranty expenses and incurred warranty costs for the twelve months ended September 28, 2025 and September 29, 2024.

	(Thousands) Years ended
	2025			2024
Beginning balance	$	52		$	75
Incurred costs for warranties satisfied during the period		-			(52	)
Warranty Expenses:
Warranties reserved for new product shipped during the period(1)		152			106
Change in estimate for pre-existing warranty liabilities (2)		(42	)		(77	)
Warranty Expense		110			29
Ending balance	$	162		$	52

(1)

Warranty expenses accrued to cost of sales for shipped optical assemblies of $9 thousand (based on prior three months shipments of optical assemblies and the optical assembly historical warranty return rate) in addition to an expected warranty repair cost of $143 thousand for shipped day windows due to a glass cracking issue.

(2)

Changes in estimated warranty liabilities recognized in cost of sales associated with: the period end customer returned warranty backlog, or the actual costs of repaired/replaced warranty units which were shipped to the customer during the year. During the twelve months ended September 28, 2025, the warranty return rate was below historical levels resulting in a favorable change in estimate during the period.