Note 13 - Income Taxes (Tables)

12 Months Ended

Oct. 03, 2015

Notes Tables

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2015			2014
Deferred tax liabilities:
Depreciation	$	(383,000	)	$	(275,000	)
Amortization		(99,000	)		(52,000	)
Total deferred tax liabilities		(482,000	)		(327,000	)
Deferred tax assets:
Deferred compensation		131,000			160,000
Accrued expenses		302,000			217,000
Inventory		62,000			52,000
Other		(10,000	)		9,000
Total deferred tax assets		485,000			438,000
Net deferred tax assets	$	3,000		$	111,000

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2015		2014			2013
Current:
Federal	$	1,166,000	$	1,125,000		$	2,002,000
State		34,000		20,000			34,000
Foreign		349,000		(150,000	)		16,000
		1,549,000		995,000			2,052,000
Deferred:
Federal		102,000		(11,000	)		159,000
State		8,000		1,000			3,000
Foreign		13,000		53,000			4,000
		123,000		43,000			166,000
Income tax expense	$	1,672,000	$	1,038,000		$	2,218,000

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2015			2014			2013
Computed tax at the U.S. statutory rate	$	1,926,000		$	1,234,000		$	2,477,000
Increases (decreases):
State income taxes, net of federal tax benefit		27,000			13,000			25,000
Differences between U.S. and foreign tax rates		(191,000	)		(27,000	)		(65,000	)
Officer's life insurance		(15,000	)		(57,000	)		(60,000	)
Domestic production deduction		(115,000	)		(116,000	)		(198,000	)
Other, net		40,000			(9,000	)		39,000
Income tax expense	$	1,672,000		$	1,038,000		$	2,218,000