Note 13 - Income Taxes (Tables)

12 Months Ended

Oct. 01, 2016

Notes Tables

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

	2016			2015
Deferred tax liabilities:
Depreciation	$	(280,000	)	$	(383,000	)
Amortization		(88,000	)		(99,000	)
Total deferred tax liabilities		(368,000	)		(482,000	)
Deferred tax assets:
Deferred compensation		101,000			131,000
Accrued expenses		364,000			302,000
Inventory		74,000			62,000
Other		21,000			(10,000	)
Total deferred tax assets		560,000			485,000
Net deferred tax assets	$	192,000		$	3,000

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

	2016			2015		2014
Current:
Federal	$	1,706,000		$	1,166,000	$	1,125,000
State		99,000			34,000		20,000
Foreign		210,000			349,000		(150,000	)
		2,015,000			1,549,000		995,000
Deferred:
Federal		(132,000	)		102,000		(11,000	)
State		(6,000	)		8,000		1,000
Foreign		(50,000	)		13,000		53,000
		(188,000	)		123,000		43,000
Income tax expense	$	1,827,000		$	1,672,000	$	1,038,000

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

	2016			2015			2014
Computed tax at the U.S. statutory rate	$	2,065,000		$	1,926,000		$	1,234,000
Increases (decreases):
State income taxes, net of federal tax benefit		61,000			27,000			13,000
Differences between U.S. and foreign tax rates		(98,000	)		(191,000	)		(27,000	)
Officer's life insurance		(50,000	)		(15,000	)		(57,000	)
Domestic production deduction		(168,000	)		(115,000	)		(116,000	)
Other, net		17,000			40,000			(9,000	)
Income tax expense	$	1,827,000		$	1,672,000		$	1,038,000